- Summary
- Actions
- Committee Votes
- Floor Votes
- Memo
- Text
- LFIN
- Chamber Video/Transcript
S01509 Summary:
BILL NO | S01509C |
  | |
SAME AS | SAME AS UNI. A02009-C |
  | |
SPONSOR | BUDGET |
  | |
COSPNSR | |
  | |
MLTSPNSR | |
  | |
Amd Various Laws, generally | |
  | |
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2019-2020 state fiscal year; relates to the effectiveness of provisions relating to mandatory electronic filing of tax documents (Part A); relates to amending the employee training incentive program (Part B); relates to including in the apportionment fraction receipts constituting net global intangible low-taxed income (Part C); modifies the adjusted basis for property used to determine whether a manufacturer is a qualified New York manufacturer (Part D); extends the workers with disabilities tax credit program (Part E); includes qualified terminable interest property for which a prior deduction was allowed and certain pre-death gifts in a decedent's New York gross estate (Part F); requires marketplace providers to collect sales tax; establishes the New York central business district trust fund (Part G); eliminates the reduced sales and use tax rates with respect to certain gas and electric service (Part H); requires the commissioner of taxation and finance to examine the accuracy of locally stated assessments before determining the tentative equalization rate (Part I); authorizes agreements for assessment review services (Subpart B); relates to the training of assessors and county directors of real property tax services (Subpart C); provides certain notifications electronically (Subpart D); relates to the valuation and taxable status dates of special franchise property (Subpart E); relates to reporting requirements of power plants (Subpart F)(Part J); repeals section 3-d of the general municipal law, relating to certification of compliance with tax levy limit (Part K); creates an employer-provided child care credit (Part L); includes gambling winnings in excess of five thousand dollars in New York source income and requires withholding of taxes of such winnings (Part M); relates to the farm workforce retention credit (Part N); relates to updating tax preparer penalties; relates to the effectiveness of certain transactions and related information and to the voluntary compliance initiative; and repeals certain provisions of the tax law relating to tax preparer penalties (Part O); extends the top personal income tax rate for five years (Part P); extends for five years the limitations on itemized deductions for individuals with incomes over one million dollars (Part Q); relates to extending the clean heating fuel credit for three years (Part R); relates to extending provisions relating to standards for electronic tax administration to December 31, 2019 (Part S); eliminates licensing fees for certain cooperative and rural electric corporations (Part T); relates to a credit for the rehabilitation of historic properties for state owned property leased to private entities (Part U); exempts from sales and use tax certain tangible personal property or services (Part V); establishes a recovery tax credit program for certified employers for employing individuals with a substance use disorder in recovery from a substance abuse disorder in part-time and full-time positions in the state (Part W); relates to excluding from entire net income certain contributions to the capital of a corporation (Part X); makes technical changes to provisions of law related to the taxation of certain businesses (Part Z); grants a permanent tax exemption to a property owner whose property includes certain renewable energy systems (Part AA); permits the commission, by resolution, to waive for good cause pre-employment restrictions for certain prospective employees, provided the commission states the reasons for waiving such restrictions in such resolution (Part BB); relates to the appointees to the thoroughbred breeding and development fund (Subpart B); relates to the acquisition of funds for the Harry M. Zweig memorial fund (Subpart C); and relates to the prize payment amounts and revenue distributions of lottery game sales and the use of unclaimed prize funds (Subpart D)(Part DD); relates to commissions paid to the operator of a video lottery facility; authorizes additional commission in certain regions at a rate equal to a percentage of revenue wagered at the vendor track after payout for prizes; permits certain funds to be used for capital investments (Part EE); permits certain deductions of promotional credits by gaming facilities (Part FF); amends the racing, pari-mutuel wagering and breeding law, in relation to the operations of off-track betting corporations (Part GG); extends provisions relating 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 distribution of wagers (Part HH); relates to the date of delivery of recommendations from the advisory committee relating to the structure, operations and funding of equine drug testing and research, and the removal of equine lab testing provider restrictions (Part JJ); sets limits on the determination of STAR tax savings (Part LL); relates to cooperative housing corporation information returns (Part MM); relates to making a technical correction to the enhanced real property tax circuit breaker credit (Part NN); relates to mobile home reporting requirements to the commissioner of taxation and finance (Part OO); provides for annual verification of enhanced STAR exemption eligibility (Part PP); authorizes the disclosure of certain information to assessors (Part QQ); imposes an income limit for STAR benefits for properties with a parcel affiliated income of no greater than two hundred fifty thousand dollars (Part RR); clarifies certain notices on school tax bills (Part SS); makes the STAR program more accessible to taxpayers (Part TT); imposes a supplemental tax on vapor products; requires a certificate of registration in order to sell vapor products; and adds revenue from the supplement tax on vapor products to the healthcare reform act resource fund (Part UU); imposes a special tax on passenger care rentals outside of the metropolitan commuter transportation district (Part WW); imposes a tax on opioids; relates to the applicability of the opioid stewardship act (Part XX); relates to the definition of covered employee for purposes of employer compensation expenses (Part YY); allows the New York Jockey Injury Compensation Fund, Inc. to use up to two million dollars to pay for annual costs in two thousand nineteen (Part ZZ); modifies the empire state commercial production credit (Part AAA); relates to the taxation of trusts and estates (Part BBB); exempts certain items of food and drink when sold from certain vending machines from the sales and compensating use tax; raises the maximum allowable amount when such items are purchased from vending machines that accept any payment other than coin or currency, whether or not it also accepts coin and currency (Part CCC); relates to disclosure on a bill, memorandum, receipt or other state of the price, amusement charge or rent paid or payable and the collection of such taxes (Part DDD); relates to enforcement of delinquent tax liabilities by means of suspension of drivers' licenses (Part EEE); exempts tangible personal property that becomes a component part of a monument (Part FFF); makes a chapter amendment to subpart K of part II of the state public protection and general government budget for the 2019-2020 state fiscal year; relates to the arrest or booking photographs of an individual (Part GGG); increases the number of correctional facilities which the governor is authorized to close (Part HHH); relates to limousine safety; increases fees for safety requirement violations; authorizes the commissioner of motor vehicles to direct any police officer to secure possession of the number plates of any vehicle which fails to meet certain safety requirements and return such plates to the commissioner of motor vehicles; provides that where the operation of any motor vehicle while under suspension results in the serious physical injury or death of any driver, passenger or pedestrian, such operation shall constitute a class E felony; makes it a misdemeanor to knowingly remove or alter a federal motor vehicle safety standard certification label; provides that the commissioner of motor vehicles shall not register any altered motor vehicle that fails to comply with certain certification requirements established by Part 567 of the code of federal regulations; requires the mandatory reporting by inspectors at an official inspection station of motor vehicles which have been altered to add seating beyond that provided by the original manufacturer; prohibits any "stretch limousine" having seating for ten or more passengers including the driver, to make a U turn on any public highway or private road open to public motor vehicle traffic; makes related provisions (Part III); relates to the issuance of securing orders and makes conforming changes related thereto; defines release under non-monetary conditions; relates to electronic monitoring; requires a rehearing after five days in custody for certain principals (Part JJJ); relates to time limits for a speedy trial; increases requirements for courts and the prosecution regarding the prosecution's readiness for trial (Part KKK); establishes new criminal discovery rules (Part LLL); provides that certain resentencing by operation of law shall be without prejudice to individuals who seek further relief, and modifies grounds for a motion to vacate judgment (Part MMM); relates to making the tax cap permanent on school district and local government tax levies (Part NNN); relates to real estate transfer taxes (Part OOO); relates to base level grants for per capita state aid for the support of local government (Part PPP); relates to amending provisions directing a study relating to staffing enhancement and patient safety (Part QQQ); grants the commissioner of transportation the authority to enter into agreements with fiber optic utilities for use and occupancy of the state right of way and provides for the repeal of such provisions upon expiration thereof (Part RRR); extends the empire state film production credit and empire state film post production credit to additional years (Part SSS); provides for the administration of certain funds and accounts related to the 2019-20 budget, authorizing certain payments and transfers; relates to reductions in enacted appropriations; relates to the issuance of certain bonds or notes; relates to the mental hygiene facilities improvement fund income account; and relates to the mental health services fund; and provides for the repeal of certain provisions upon expiration thereof (Part TTT); relates to the findings and determinations made by the compensation committee (Part UUU); relates to the powers of the members of the commission on judicial and executive compensation (Part VVV); extends the effectiveness of provisions under the infrastructure investment act, and extends the effectiveness of provisions under the transformational economic development infrastructure and revitalization projects act (Part WWW); establishes a public campaign financing and election commission to examine, evaluate and make recommendations for new laws with respect to how the state should implement a system of public campaign financing for state legislative and statewide public offices (Part XXX); relates to contracts for excellence and the apportionment of public moneys; relates to universal prekindergarten aid; authorizes boards of education to enter into piggyback contracts, supplemental basic tuition for charter schools, supplemental public excess cost aid; relates to universal pre-kindergarten school bus transportation; relates to academic enhancement aid, high tax aid, state aid adjustments; relates to moneys apportioned, when and how payable, the teachers of tomorrow teacher recruitment and retention program, class sizes for special classes containing certain students with disabilities; relates to waivers from duties; relates to annual teacher and principal evaluations; amends chapter 756 of the laws of 1992, relating to funding a program for work force education conducted by the consortium for worker education in New York city, in relation to reimbursements for the 2019-2020 school year; amends chapter 756 of the laws of 1992, relating to funding a program for work force education conducted by the consortium for worker education in New York city, in relation to withholding a portion of employment preparation education aid and in relation to the effectiveness thereof; relates to employment preparation education programs; amends chapter 82 of the laws of 1995, amending the education law and certain other laws relating to state aid to school districts and the appropriation of funds for the support of government, in relation to the effectiveness thereof; amends chapter 147 of the laws of 2001, amending the education law relating to conditional appointment of school district, charter school or BOCES employees, in relation to the effectiveness thereof; amends chapter 425 of the laws of 2002, amending the education law relating to the provision of supplemental educational services, attendance at a safe public school and the suspension of pupils who bring a firearm to or possess a firearm at a school, in relation to the effectiveness thereof; amends chapter 101 of the laws of 2003, amending the education law relating to implementation of the No Child Left Behind Act of 2001, in relation to the effectiveness thereof; amends chapter 91 of the laws of 2002, amending the education law and other laws relating to reorganization of the New York city school construction authority, board of education and community boards, in relation to the effectiveness thereof; amends the education law, in relation to candidates for community superintendent and establishing a task force on community district education councils; amends chapter 345 of the laws of 2009 amending the education law and other laws relating to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effectiveness thereof; extends provisions relating to contracts for the transportation of school children; extends provisions relating to census reporting; relates to school bus driver training, special apportionment for salary expenses and public pension accruals, to the city school district of the city of Rochester, total foundation aid for the purpose of the development, maintenance or expansion of certain magnet schools or magnet school programs for the 2019-2020 school year; relates to the support of public libraries; relates to project costs for buildings of public libraries located in economically distressed communities; extends provisions relating to the public library grant program; amends chapter 121 of the laws of 1996 relating to authorizing the Roosevelt union free school district to finance deficits by the issuance of serial bonds, in relation to the max apportionment for salary expenses; extends provisions relating to supplementary funding for dedicated programs for public school students in the East Ramapo central school district; relates to the effectiveness of provisions relating to BOCES intermediate districts; relates to building condition surveys; relates to building aid for testing and filtering of potable water systems for lead contamination; relates to building aid for periodic inspections of public school buildings; relates to retirement contribution reserve funds; and repeals certain provisions of the education law and a chapter of the laws of 2019 amending the education law relating to teacher evaluations (Part YYY); establishes a central business district tolling program in the city of New York; establishes the central business district tolling lockbox fund; and relates to the confidentiality of certain public records (Subpart A); allows the assignment, transfer, sharing or consolidating of powers, functions or activities of the metropolitan transportation authority; establishes an independent forensic audit and the major construction review unit (Subpart B); relates to various procurement processes of the metropolitan transportation authority including the resolution process for contracts (Subpart C); relates to implementing transit performance metrics (Subpart D); relates to submission of a twenty-year capital needs assessment (Subpart E); relates to a central business district toll credit (Subpart F)(Part ZZZ); and relates to voting by members of the New York state public authorities control board (Part AAAA). |
S01509 Actions:
BILL NO | S01509C | |||||||||||||||||||||||||||||||||||||||||||||||||
  | ||||||||||||||||||||||||||||||||||||||||||||||||||
01/18/2019 | REFERRED TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
02/19/2019 | AMEND (T) AND RECOMMIT TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
02/19/2019 | PRINT NUMBER 1509A | |||||||||||||||||||||||||||||||||||||||||||||||||
03/12/2019 | AMEND (T) AND RECOMMIT TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/12/2019 | PRINT NUMBER 1509B | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | AMEND (T) AND RECOMMIT TO FINANCE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | PRINT NUMBER 1509C | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | ORDERED TO THIRD READING CAL.363 | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | MESSAGE OF NECESSITY - 3 DAY MESSAGE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | DELIVERED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | substituted for a2009c | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | ordered to third reading rules cal.54 | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | motion to amend lost | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | motion to amend lost | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | message of necessity | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
03/31/2019 | returned to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
04/01/2019 | DELIVERED TO GOVERNOR | |||||||||||||||||||||||||||||||||||||||||||||||||
04/12/2019 | SIGNED CHAP.59 |
S01509 Committee Votes:
Go to topS01509 Floor Votes:
No
Abbate
No
Crespo
ER
Gantt
Yes
LiPetri
No
Perry
No
Simon
No
Abinanti
Yes
Crouch
Yes
Garbarino
No
Lupardo
No
Pheffer Amato
No
Simotas
No
Arroyo
No
Cruz
Yes
Giglio
No
Magnarelli
No
Pichardo
Yes
Smith
Yes
Ashby
No
Cusick
No
Glick
Yes
Malliotakis
No
Pretlow
Yes
Smullen
No
Aubry
No
Cymbrowitz
Yes
Goodell
Yes
Manktelow
No
Quart
No
Solages
Yes
Barclay
No
Davila
No
Gottfried
No
McDonald
Yes
Ra
Yes
Stec
Yes
Barnwell
No
De La Rosa
No
Griffin
Yes
McDonough
Yes
Raia
No
Steck
No
Barrett
No
DenDekker
No
Gunther
No
McMahon
No
Ramos
No
Stern
No
Barron
Yes
DeStefano
Yes
Hawley
Yes
Mikulin
No
Raynor
No
Stirpe
No
Benedetto
No
Dickens
No
Hevesi
Yes
Miller B
Yes
Reilly
Yes
Tague
No
Bichotte
No
Dilan
No
Hunter
No
Miller MG
No
Reyes
No
Taylor
No
Blake
No
Dinowitz
No
Hyndman
Yes
Miller ML
No
Richardson
No
Thiele
Yes
Blankenbush
Yes
DiPietro
No
Jacobson
Yes
Montesano
No
Rivera
No
Titus
Yes
Brabenec
No
D'Urso
No
Jaffee
Yes
Morinello
No
Rodriguez
No
Vanel
No
Braunstein
No
Eichenstein
No
Jean-Pierre
No
Mosley
No
Romeo
Yes
Walczyk
No
Bronson
No
Englebright
Yes
Johns
No
Niou
No
Rosenthal D
No
Walker
No
Buchwald
No
Epstein
No
Jones
No
Nolan
No
Rosenthal L
No
Wallace
No
Burke
No
Fahy
No
Joyner
Yes
Norris
No
Rozic
Yes
Walsh
No
Buttenschon
No
Fall
No
Kim
No
O'Donnell
No
Ryan
No
Weinstein
Yes
Byrne
No
Fernandez
Yes
Kolb
No
Ortiz
Yes
Salka
No
Weprin
Yes
Byrnes
Yes
Finch
Yes
Lalor
No
Otis
No
Santabarbara
No
Williams
No
Cahill
Yes
Fitzpatrick
No
Lavine
Yes
Palmesano
No
Sayegh
No
Woerner
No
Carroll
Yes
Friend
ER
Lawrence
Yes
Palumbo
No
Schimminger
No
Wright
No
Colton
No
Frontus
No
Lentol
No
Paulin
Yes
Schmitt
No
Zebrowski
No
Cook
No
Galef
No
Lifton
No
Peoples-Stokes
No
Seawright
No
Mr. Speaker
‡ Indicates voting via videoconference
No
Abbate
No
Crespo
ER
Gantt
Yes
LiPetri
No
Perry
No
Simon
No
Abinanti
Yes
Crouch
Yes
Garbarino
No
Lupardo
No
Pheffer Amato
No
Simotas
No
Arroyo
No
Cruz
Yes
Giglio
No
Magnarelli
No
Pichardo
Yes
Smith
Yes
Ashby
No
Cusick
No
Glick
Yes
Malliotakis
No
Pretlow
Yes
Smullen
No
Aubry
No
Cymbrowitz
Yes
Goodell
Yes
Manktelow
No
Quart
No
Solages
Yes
Barclay
No
Davila
No
Gottfried
No
McDonald
Yes
Ra
Yes
Stec
No
Barnwell
No
De La Rosa
Yes
Griffin
Yes
McDonough
Yes
Raia
Yes
Steck
Yes
Barrett
No
DenDekker
Yes
Gunther
Yes
McMahon
No
Ramos
Yes
Stern
No
Barron
Yes
DeStefano
Yes
Hawley
Yes
Mikulin
No
Raynor
No
Stirpe
No
Benedetto
No
Dickens
No
Hevesi
Yes
Miller B
Yes
Reilly
Yes
Tague
No
Bichotte
No
Dilan
No
Hunter
No
Miller MG
No
Reyes
No
Taylor
No
Blake
No
Dinowitz
No
Hyndman
Yes
Miller ML
No
Richardson
Yes
Thiele
Yes
Blankenbush
Yes
DiPietro
No
Jacobson
Yes
Montesano
No
Rivera
No
Titus
Yes
Brabenec
No
D'Urso
No
Jaffee
Yes
Morinello
No
Rodriguez
No
Vanel
No
Braunstein
No
Eichenstein
No
Jean-Pierre
No
Mosley
Yes
Romeo
Yes
Walczyk
Yes
Bronson
Yes
Englebright
Yes
Johns
No
Niou
No
Rosenthal D
No
Walker
Yes
Buchwald
No
Epstein
Yes
Jones
No
Nolan
No
Rosenthal L
Yes
Wallace
Yes
Burke
No
Fahy
No
Joyner
Yes
Norris
No
Rozic
Yes
Walsh
Yes
Buttenschon
No
Fall
No
Kim
No
O'Donnell
No
Ryan
No
Weinstein
Yes
Byrne
No
Fernandez
Yes
Kolb
No
Ortiz
Yes
Salka
No
Weprin
Yes
Byrnes
Yes
Finch
Yes
Lalor
No
Otis
Yes
Santabarbara
No
Williams
No
Cahill
Yes
Fitzpatrick
No
Lavine
Yes
Palmesano
No
Sayegh
Yes
Woerner
No
Carroll
Yes
Friend
ER
Lawrence
Yes
Palumbo
No
Schimminger
No
Wright
No
Colton
No
Frontus
No
Lentol
No
Paulin
Yes
Schmitt
Yes
Zebrowski
No
Cook
No
Galef
No
Lifton
No
Peoples-Stokes
No
Seawright
No
Mr. Speaker
‡ Indicates voting via videoconference
Yes
Abbate
Yes
Crespo
ER
Gantt
No
LiPetri
Yes
Perry
Yes
Simon
Yes
Abinanti
No
Crouch
No
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
Yes
Cruz
No
Giglio
Yes
Magnarelli
Yes
Pichardo
No
Smith
No
Ashby
No
Cusick
Yes
Glick
No
Malliotakis
Yes
Pretlow
No
Smullen
Yes
Aubry
Yes
Cymbrowitz
No
Goodell
No
Manktelow
Yes
Quart
Yes
Solages
No
Barclay
Yes
Davila
Yes
Gottfried
Yes
McDonald
No
Ra
No
Stec
Yes
Barnwell
Yes
De La Rosa
Yes
Griffin
No
McDonough
No
Raia
No
Steck
Yes
Barrett
Yes
DenDekker
No
Gunther
Yes
McMahon
Yes
Ramos
Yes
Stern
No
Barron
No
DeStefano
No
Hawley
No
Mikulin
Yes
Raynor
Yes
Stirpe
Yes
Benedetto
Yes
Dickens
Yes
Hevesi
No
Miller B
No
Reilly
No
Tague
Yes
Bichotte
Yes
Dilan
Yes
Hunter
Yes
Miller MG
Yes
Reyes
Yes
Taylor
Yes
Blake
Yes
Dinowitz
Yes
Hyndman
No
Miller ML
No
Richardson
Yes
Thiele
No
Blankenbush
No
DiPietro
Yes
Jacobson
No
Montesano
Yes
Rivera
Yes
Titus
No
Brabenec
Yes
D'Urso
Yes
Jaffee
No
Morinello
Yes
Rodriguez
Yes
Vanel
Yes
Braunstein
No
Eichenstein
Yes
Jean-Pierre
No
Mosley
Yes
Romeo
No
Walczyk
Yes
Bronson
Yes
Englebright
No
Johns
Yes
Niou
No
Rosenthal D
Yes
Walker
No
Buchwald
Yes
Epstein
No
Jones
Yes
Nolan
Yes
Rosenthal L
Yes
Wallace
Yes
Burke
Yes
Fahy
Yes
Joyner
No
Norris
Yes
Rozic
No
Walsh
Yes
Buttenschon
Yes
Fall
Yes
Kim
Yes
O'Donnell
Yes
Ryan
Yes
Weinstein
No
Byrne
Yes
Fernandez
No
Kolb
Yes
Ortiz
No
Salka
No
Weprin
No
Byrnes
No
Finch
No
Lalor
Yes
Otis
No
Santabarbara
No
Williams
Yes
Cahill
No
Fitzpatrick
Yes
Lavine
No
Palmesano
Yes
Sayegh
No
Woerner
No
Carroll
No
Friend
ER
Lawrence
No
Palumbo
Yes
Schimminger
Yes
Wright
No
Colton
Yes
Frontus
Yes
Lentol
Yes
Paulin
No
Schmitt
No
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
S01509 Text:
STATE OF NEW YORK ________________________________________________________________________ S. 1509--C A. 2009--C SENATE - ASSEMBLY January 18, 2019 ___________ 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 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend part U of chapter 61 of the laws of 2011, amending the real property tax law and other laws relating to establishing stand- ards for electronic tax administration, in relation to the effective- ness of provisions relating to mandatory electronic filing of tax documents (Part A); to amend the economic development law, in relation to the employee training incentive program (Part B); to amend the tax law and the administrative code of the city of New York, in relation to including in the apportionment fraction receipts constituting net global intangible low-taxed income (Part C); to amend the tax law and the administrative code of the city of New York, in relation to the adjusted basis for property used to determine whether a manufacturer is a qualified New York manufacturer (Part D); to amend part MM of chapter 59 of the laws of 2014 amending the labor law and the tax law relating to the creation of the workers with disabilities tax credit program, in relation to extending the effectiveness thereof (Part E); to amend the tax law in relation to the inclusion in a decedent's New York gross estate any qualified terminable interest property for which a prior deduction was allowed and certain pre-death gifts (Part F); to amend the tax law, in relation to requiring marketplace providers to collect sales tax; and to amend the state finance law, in relation to EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD12574-05-9S. 1509--C 2 A. 2009--C establishing the New York central business district trust fund (Part G); to amend the tax law, in relation to eliminating the reduced tax rates under the sales and use tax with respect to certain gas and electric service; and to repeal certain provisions of the tax law and the administrative code of the city of New York related thereto (Part H); to amend the real property tax law, in relation to the determi- nation and use of state equalization rates (Part I); intentionally omitted (Subpart A); to amend the real property tax law, in relation to authorizing agreements for assessment review services (Subpart B); to amend the real property tax law, in relation to the training of assessors and county directors of real property tax services (Subpart C); to amend the real property tax law, in relation to providing certain notifications electronically (Subpart D); to amend the real property tax law, in relation to the valuation and taxable status dates of special franchise property (Subpart E); and to amend the real property tax law, in relation to the reporting requirements of power plants (Subpart F) (Part J); to repeal section 3-d of the general municipal law, relating to certification of compliance with tax levy limit (Part K); to amend the tax law, in relation to creating an employer-provided child care credit (Part L); to amend the tax law, in relation to including gambling winnings in New York source income and requiring withholding thereon (Part M); to amend the tax law, in relation to the farm workforce retention credit (Part N); to amend the tax law, in relation to updating tax preparer penalties; 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 initiative, in relation to the effectiveness thereof; and to repeal certain provisions of the tax law, relating to tax preparer penalties (Part O); to amend the tax law, in relation to extending the top personal income tax rate for five years (Part P); to amend the tax law and the administrative code of the city of New York, in relation to extending for five years the limitations on itemized deductions for individuals with incomes over one million dollars (Part Q); to amend the tax law, in relation to extending the clean heating fuel credit for three years (Part R); to amend subdivision (e) of section 23 of part U of chapter 61 of the laws of 2011 amending the real property tax law and other laws relating to establishing stand- ards for electronic tax administration, in relation to extending the provisions thereof (Part S); to amend the cooperative corporations law and the rural electric cooperative law, in relation to eliminating certain license fees (Part T); to amend the tax law, in relation to a credit for the rehabilitation of historic properties for state owned property leased to private entities (Part U); to amend the tax law, in relation to exempting from sales and use tax certain tangible personal property or services (Part V); to amend the mental hygiene law and the tax law, in relation to the creation and administration of a tax cred- it for employment of eligible individuals in recovery from a substance use disorder (Part W); to amend the tax law and the administrative code of the city of New York, in relation to excluding from entire net income certain contributions to the capital of a corporation (Part X); intentionally omitted (Part Y); to amend the tax law, the administra- tive code of the city of New York, and chapter 369 of the laws of 2018 amending the tax law relating to unrelated business taxable income of a taxpayer, in relation to making technical corrections thereto (Part Z); to amend the real property tax law, in relation to tax exemptions for energy systems (Part AA); to amend the racing, pari-mutuel wager-S. 1509--C 3 A. 2009--C ing and breeding law, in relation to pre-employment restrictions for certain prospective employees of the state gaming commission (Part BB); intentionally omitted (Part CC); intentionally omitted (Subpart A); to amend the racing, pari-mutuel wagering and breeding law, in relation to appointees to the thoroughbred breeding and development fund (Subpart B); to amend the racing, pari-mutuel wagering and breed- ing law, in relation to acquisition of funds for the Harry M. Zweig memorial fund (Subpart C); and to amend the tax law, in relation to the prize payment amounts and revenue distributions of lottery game sales, and use of unclaimed prize funds (Subpart D)(Part DD); to amend the tax law, in relation to commissions paid to the operator of a video lottery facility; to repeal certain provisions of such law relating thereto; and providing for the repeal of certain provisions upon expiration thereof (Part EE); to amend the racing, pari-mutuel wagering and breeding law, in relation to the deductibility of promo- tional credits (Part FF); to amend the racing, pari-mutuel wagering and breeding law, in relation to the operations of off-track betting corporations (Part GG); to amend 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; to amend chapter 281 of the laws of 1994 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting and 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 provisions thereof; and to amend the racing, pari-mutuel wagering and breeding law, in relation to extend- ing certain provisions thereof (Part HH); intentionally omitted (Part II); to amend part EE of chapter 59 of the laws of 2018, amending the racing, pari-mutuel wagering and breeding law, relating to adjusting the franchise payment establishing an advisory committee to review the structure, operations and funding of equine drug testing and research, in relation to the date of delivery for recommendations; and to amend the racing, pari-mutuel wagering and breeding law, in relation to the advisory committee on equine drug testing, and equine lab testing provider restrictions removal (Part JJ); intentionally omitted (Part KK); to amend the real property tax law and the tax law, in relation to the determination of STAR tax savings (Part LL); to amend the tax law, in relation to cooperative housing corporation information returns (Part MM); to amend the tax law, in relation to making a tech- nical correction to the enhanced real property tax circuit breaker credit (Part NN); to amend the real property law and the tax law, in relation to mobile home reporting requirements (Part OO); to amend the real property tax law and the tax law, in relation to eligibility for STAR exemptions and credits (Part PP); to amend the real property tax law and the tax law, in relation to authorizing the disclosure of certain information to assessors (Part QQ); to amend the real property tax law and the tax law, in relation to the income limits for STAR benefits (Part RR); to amend the real property tax law, in relation to clarifying certain notices on school tax bills (Part SS); to amend the real property tax law and the tax law, in relation to making the STAR program more accessible to taxpayers (Part TT); to amend the tax law, in relation to imposing a supplemental tax on vapor products; and to amend the state finance law, in relation to adding revenues from the supplemental tax on vapor products to the health care reform actS. 1509--C 4 A. 2009--C resource fund (Part UU); intentionally omitted (Part VV); to amend the tax law, in relation to imposing a special tax on passenger car rentals outside of the metropolitan commuter transportation district (Part WW); to amend the tax law, in relation to imposing a tax on opioids; and to amend part NN of chapter 57 of the laws of 2018, amending the public health law and the state finance law, relating to enacting the opioid stewardship act, in relation to the applicability thereof (Part XX); to amend the tax law, in relation to the employer compensation expense tax (Part YY); to amend the racing, pari-mutuel wagering and breeding law, in relation to the New York Jockey Injury Compensation Fund, Inc. (Part ZZ); to amend the tax law, in relation to the empire state commercial production credit (Part AAA); to amend the tax law and the administrative code of the city of New York, in relation to the taxation of estates and trusts (Part BBB); to amend the tax law, in relation to exempting items of food and drink when sold from certain vending machines from the sales and compensating use tax (Part CCC); to amend the tax law, in relation to required disclo- sure on a bill, memorandum, receipt or other statement of price (Part DDD); to amend the tax law, in relation to the enforcement of delin- quent tax liabilities by means of the suspension of licenses to oper- ate a motor vehicle (Part EEE); to amend the tax law, in relation to exempting tangible personal property that becomes a component part of a monument (Part FFF); to amend subpart K of part II of a chapter of the laws of 2019 amending the public officers law relating to prohib- iting disclosure of law enforcement booking information and photo- graphs, as proposed in legislative bill numbers S.1505-C and A.2005-C, in relation to booking photographs; and to amend the public officers law, in relation to the arrest or booking photographs of an individual (Part GGG); to amend part TT of a chapter of the laws of 2019 relating to the closure of correctional facilities, as proposed in legislative bill numbers S.1505-C and A.2005-C, in relation to increasing the number of correctional facilities which may be closed (Part HHH); to amend the transportation law, the vehicle and traffic law and the insurance law, in relation to limousine safety (Part III); to amend the criminal procedure law, in relation to the issuance of securing orders and in relation to making conforming changes; and to repeal certain provisions of such law relating thereto (Part JJJ); to amend the criminal procedure law, in relation to time limits for a speedy trial (Part KKK); to amend the criminal procedure law and the penal law, in relation to establishing new criminal discovery rules; and to repeal article 240 of the criminal procedure law relating thereto (Part LLL); to amend the penal law, in relation to certain resentenc- ing by operation of law; and to amend the criminal procedure law, in relation to grounds to vacate judgment (Part MMM); to amend chapter 97 of the laws of 2011, amending the general municipal law and the educa- tion law relating to establishing limits upon school district and local government tax levies, in relation to making the tax cap perma- nent (Part NNN); to amend the tax law, in relation to amending the real estate transfer tax (Part OOO); to amend the state finance law and the tax law, in relation to base level grants for per capita state aid for the support of local government (Part PPP); to amend part KK of a chapter of the laws of 2019 directing the department of health to conduct a study relating to staffing enhancement and patient safety, as proposed in legislative bill numbers S.1507-C and A.2007-C, in relation to making a technical amendment (Part QQQ); to amend the highway law and the transportation corporations law, in relation toS. 1509--C 5 A. 2009--C granting the commissioner of transportation authority to enter into agreements with fiber optic utilities for use and occupancy of the state right of way; and providing for the repeal of such provisions upon expiration thereof (Part RRR); to amend the tax law, in relation to extending the empire state film production credit and empire state film post production credit for two years (Part SSS); to provide for the administration of certain funds and accounts related to the 2019- 20 budget, authorizing certain payments and transfers; to amend the New York state urban development corporation act, in relation to the issuance of certain bonds or notes; to amend part D of chapter 389 of the laws of 1997, relating to the financing of the correctional facil- ities improvement fund and the youth facility improvement fund, in relation to the issuance of certain bonds or notes; to amend the private housing finance law, in relation to the issuance of bonds or notes; to amend chapter 329 of the laws of 1991, amending the state finance law and other laws relating to the establishment of the dedi- cated highway and bridge trust fund, in relation to the issuance of certain bonds or notes; to amend the public authorities law, in relation to the issuance of certain bonds or notes; to amend part Y of chapter 61 of the laws of 2005, relating to providing for the adminis- tration of certain funds and accounts related to the 2005-2006 budget, in relation to the issuance of certain bonds or notes; to amend part X of chapter 59 of the laws of 2004, authorizing the New York state urban development corporation and the dormitory authority of the state of New York to issue bonds or notes, in relation to the issuance of such bonds or notes; to amend part K of chapter 81 of the laws of 2002, relating to providing for the administration of certain funds and accounts related to the 2002-2003 budget, in relation to the issu- ance of certain bonds or notes; to amend part D of chapter 389 of the laws of 1997 relating to the financing of the correctional facilities improvement fund and the youth facility improvement fund, in relation to the issuance of certain bonds or notes; to amend the New York state medical care facilities finance agency act, in relation to the issu- ance of certain bonds or notes; to amend the New York state urban development corporations act, in relation to the issuance of certain bonds or notes; to amend the facilities development corporation act, in relation to the mental hygiene facilities improvement fund income account; and to amend the state finance law, in relation to mental health services fund; and providing for the repeal of certain provisions upon expiration thereof (Part TTT); to amend part II of a chapter of the laws of 2019 amending chapter 141 of the laws of 1994 amending the legislative law and the state finance law relating to the operation and administration of the legislature relating to extending such provisions, as proposed in legislative bill numbers S.1507-C and A.2007-C, in relation to the findings and determinations made by the compensation committee (Part UUU); to amend part E of chapter 60 of the laws of 2015, establishing a commission on legislative, judicial and executive compensation, and providing for the powers and duties of the commission and for the dissolution of the commission, in relation to the powers of the members of the commission (Part VVV); to amend the infrastructure investment act, in relation to extending the effec- tiveness thereof; and to amend the transformational economic develop- ment infrastructure and revitalization projects act, in relation to extending the effectiveness thereof (Part WWW); creating a public campaign financing and election commission (Part XXX); to amend the education law, in relation to contracts for excellence and the appor-S. 1509--C 6 A. 2009--C tionment of public moneys; to amend the education law, in relation to a statement of the total funding allocation; to amend the education law, in relation to universal pre-kindergarten aid; to amend the education law, in relation to moneys apportioned for boards of cooper- ative educational services aidable expenditures; to amend the educa- tion law, in relation to supplemental public excess cost aid; to amend the education law, in relation to academic enhancement aid; to amend the education law, in relation to high tax aid; to amend the education law, in relation to the statewide universal full-day pre-kindergarten program; to amend the education law, in relation to the teachers of tomorrow teacher recruitment and retention program; to amend the education law, in relation to class sizes for special classes contain- ing certain students with disabilities; to amend the education law, in relation to waivers from duties; to amend the education law, in relation to annual teacher and principal evaluations; to amend the education law, in relation to the education of homeless children; to amend chapter 56 of the laws of 2014, amending the education law relating to providing that standardized test scores shall not be included on a student's permanent record, in relation to the effec- tiveness thereof; to amend the education law, in relation to the suspension of pupils; to amend the education law, in relation to school safety plans; to amend chapter 756 of the laws of 1992, relat- ing to funding a program for work force education conducted by the consortium for worker education in New York city, in relation to reimbursements for the 2019-2020 school year; to amend chapter 756 of the laws of 1992, relating to funding a program for work force educa- tion conducted by the consortium for worker education in New York city, in relation to withholding a portion of employment preparation education aid and in relation to the effectiveness thereof; to amend the education law, in relation to employment education preparation programs; to amend chapter 82 of the laws of 1995, amending the educa- tion law and other laws relating to state aid to school districts and the appropriation of funds for the support of government, in relation to the effectiveness thereof; to amend chapter 147 of the laws of 2001, amending the education law relating to conditional appointment of school district, charter school or BOCES employees, in relation to the effectiveness thereof; to amend chapter 425 of the laws of 2002, amending the education law relating to the provision of supplemental educational services, attendance at a safe public school and the suspension of pupils who bring a firearm to or possess a firearm at a school, in relation to the effectiveness thereof; to amend chapter 101 of the laws of 2003, amending the education law relating to implemen- tation of the No Child Left Behind Act of 2001, in relation to the effectiveness thereof; to amend chapter 91 of the laws of 2002, amend- ing the education law and other laws relating to reorganization of the New York city school construction authority, board of education and community boards, in relation to the effectiveness thereof; to amend chapter 345 of the laws of 2009, amending the education law and other laws relating to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effectiveness thereof; to amend the education law, in relation to providing community councils with an opportunity to meet candidates for community superintendent, to the removal of members of the board of education of the city of New York, to establishing a task force on community district education councils, to the qualifications of the chancellor, and to proposals for school closings or significant chang-S. 1509--C 7 A. 2009--C es in utilization; to amend chapter 472 of the laws of 1998, amending the education law relating to the lease of school buses by school districts, in relation to the effectiveness thereof; to amend chapter 552 of the laws of 1995, amending the education law relating to contracts for the transportation of school children, in relation to the effectiveness thereof; to amend chapter 97 of the laws of 2011, amending the education law relating to census reporting, in relation to the effectiveness thereof; to amend chapter 89 of the laws of 2016 relating to supplementary funding for dedicated programs for public school students in the East Ramapo central school district, in relation to the effectiveness thereof; in relation to school bus driv- er training; in relation to special apportionment for salary expenses and public pension accruals; in relation to the city school district of the city of Rochester; in relation to total foundation aid for the purpose of the development, maintenance or expansion of certain magnet schools or magnet school programs for the 2019-2020 school year; in relation to the support of public libraries; to amend chapter 121 of the laws of 1996 relating to authorizing the Roosevelt union free school district to finance deficits by the issuance of serial bonds, in relation to certain apportionments; to amend the education law, in relation to requiring school districts to conduct building surveys every five years; to amend the education law, in relation to addi- tional apportionment of building aid for building condition surveys of school buildings; to amend the education law, in relation to building aid for testing and filtering of potable water systems for lead contamination; to amend the education law, in relation to inspections of public school buildings; to amend the general municipal law, in relation to retirement contribution reserve funds; to repeal subpara- graphs 2 and 3 of paragraph a of subdivision 1 of section 3609-a of the education law, relating to lottery apportionment and lottery text- book apportionment and to repeal a chapter of the laws of 2019 amend- ing the education law relating to state assessments and teacher evalu- ations, as proposed in legislative bills numbers S. 1262 and A. 783 (Part YYY); to amend the vehicle and traffic law and the public authorities law, in relation to establishing a central business district tolling program in the city of New York; and to amend the public officers law, in relation to confidentiality of certain public records (Subpart A); to amend the public authorities law, in relation to allowing the assignment, transfer, sharing or consolidating of powers, functions or activities of the metropolitan transportation authority; establishes an independent forensic audit and the major construction review unit (Subpart B); to amend the public authorities law, in relation to various procurement processes of the metropolitan transportation authority (Subpart C); to amend the public authorities law, in relation to metropolitan transportation authority transit performance metrics (Subpart D); to amend the public authorities law, in relation to the submission of a twenty-year capital needs assess- ment (Subpart E); and to amend the tax law, in relation to a central business district toll credit (Subpart F) (Part ZZZ); and to amend the public authorities law, in relation to voting by members of the New York state authorities control board (Part AAAA) The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:S. 1509--C 8 A. 2009--C 1 Section 1. This act enacts into law major components of legislation 2 which are necessary to implement the state fiscal plan for the 2019-2020 3 state fiscal year. Each component is wholly contained within a Part 4 identified as Parts A through AAAA. The effective date for each partic- 5 ular provision in any section contained within a Part, including the 6 effective date of the Part, which makes a reference to a section "of 7 this act", when used in connection with that particular component, shall 8 be deemed to mean and refer to the corresponding section of the Part in 9 which it is found. Section three of this act sets forth the general 10 effective date of this act. 11 PART A 12 Section 1. Intentionally omitted. 13 § 2. Intentionally omitted. 14 § 3. Intentionally omitted. 15 § 4. Intentionally omitted. 16 § 5. Subdivisions (a), (c) and (d) of section 23 of part U of chapter 17 61 of the laws of 2011, amending the real property tax law and other 18 laws relating to establishing standards for electronic tax adminis- 19 tration, as amended by section 5 of part G of chapter 60 of the laws of 20 2016, are amended to read as follows: 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, [2019] 25 2024, 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 (c) sections fourteen-a and fifteen-a of this act shall take effect 40 September 15, 2011 and expire and be deemed repealed December 31, 2012 41 but shall take effect only if the commissioner of taxation and finance 42 has reported in the report required by section seventeen-b of this act 43 that the percentage of individual taxpayers electronically filing their 44 2010 income tax returns is eighty-five percent or greater; 45 (d) sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this 46 act shall take effect January 1, [2020] 2025 but only if the commission- 47 er of taxation and finance has reported in the report required by 48 section seventeen-b of this act that the percentage of individual 49 taxpayers electronically filing their 2010 income tax returns is less 50 than eighty-five percent; and 51 § 6. This act shall take effect immediately. 52 PART BS. 1509--C 9 A. 2009--C 1 Section 1. Subdivision 3 of section 441 of the economic development 2 law, as amended by section 1 of part L of chapter 59 of the laws of 3 2017, is amended to read as follows: 4 3. "Eligible training" means (a) training provided by the business 5 entity or an approved provider that is: 6 (i) to upgrade, retrain or improve the productivity of employees; 7 (ii) provided to employees in connection with a significant capital 8 investment by a participating business entity; 9 (iii) determined by the commissioner to satisfy a business need on the 10 part of a participating business entity; 11 (iv) not designed to train or upgrade skills as required by a federal 12 or state entity; 13 (v) not training the completion of which may result in the awarding of 14 a license or certificate required by law in order to perform a job func- 15 tion; and 16 (vi) not culturally focused training; or 17 (b) an internship program in advanced technology [or], life sciences, 18 software development or clean energy approved by the commissioner and 19 provided by the business entity or an approved provider, on or after 20 August first, two thousand fifteen, to provide employment and experience 21 opportunities for current students, recent graduates, and recent members 22 of the armed forces. 23 § 2. Paragraph (b) of subdivision 1 of section 442 of the economic 24 development law, as amended by section 2 of part L of chapter 59 of the 25 laws of 2017, is amended to read as follows: 26 (b) The business entity must demonstrate that it is conducting eligi- 27 ble training or obtaining eligible training from an approved provider; 28 § 3. Paragraph (a) of subdivision 2 of section 443 of the economic 29 development law, as added by section 1 of part O of chapter 59 of the 30 laws of 2015, is amended to read as follows: 31 (a) provide such documentation as the commissioner may require in 32 order for the commissioner to determine that the business entity intends 33 to conduct eligible training or procure eligible training for its 34 employees from an approved provider; 35 § 4. This act shall take effect immediately. 36 PART C 37 Section 1. Section 210-A of the tax law is amended by adding a new 38 subdivision 5-a to read as follows: 39 5-a. Net global intangible low-taxed income. Notwithstanding any 40 other provision of this section, net global intangible low-taxed income 41 shall be included in the apportionment fraction as provided in this 42 subdivision. Receipts constituting net global intangible low-taxed 43 income shall not be included in the numerator of the apportionment frac- 44 tion. Receipts constituting net global intangible low-taxed income shall 45 be included in the denominator of the apportionment fraction. For 46 purposes of this subdivision, the term "net global intangible low-taxed 47 income" means the amount required to be included in the taxpayer's 48 federal gross income pursuant to subsection (a) of section 951A of the 49 internal revenue code less the amount of the deduction allowed under 50 clause (i) of section 250(a)(1)(B) of such code. 51 § 2. Section 11-654.2 of the administrative code of the city of New 52 York is amended by adding a new subdivision 5-a to read as follows: 53 5-a. Notwithstanding any other provision of this section, net global 54 intangible low-taxed income shall be included in the receipts fractionS. 1509--C 10 A. 2009--C 1 as provided in this subdivision. Receipts constituting net global 2 intangible low-taxed income shall not be included in the numerator of 3 the receipts fraction. Receipts constituting net global intangible low- 4 taxed income shall be included in the denominator of the receipts frac- 5 tion. For purposes of this subdivision, the term "net global intangible 6 low-taxed income" means the amount required to be included in the 7 taxpayer's federal gross income pursuant to subsection (a) of section 8 951A of the internal revenue code less the amount of the deduction 9 allowed under clause (i) of section 250(a)(1)(B) of such code. 10 § 3. Subparagraph (2) of paragraph (a) of subdivision (3) of section 11 11-604 of the administrative code of the city of New York is amended by 12 adding a new clause (E) to read as follows: 13 (E) notwithstanding any other provision of this paragraph, net global 14 intangible low-taxed income shall be included in the receipts fraction 15 as provided in this clause. Receipts constituting net global intangible 16 low-taxed income shall not be included in the numerator of the receipts 17 fraction. Receipts constituting net global intangible low-taxed income 18 shall be included in the denominator of the receipts fraction. For 19 purposes of this clause, the term "net global intangible low-taxed 20 income" means the amount that would have been required to be included in 21 the taxpayer's federal gross income pursuant to subsection (a) of 22 section 951A of the internal revenue code less the amount of the 23 deduction that would have been allowed under clause (i) of section 24 250(a)(1)(B) of such code if the taxpayer had not made an election under 25 subchapter s of chapter one of the internal revenue code. 26 § 4. This act shall take effect immediately and shall apply to taxable 27 years beginning on or after January 1, 2018. 28 PART D 29 Section 1. Subparagraph (vi) of paragraph (a) of subdivision 1 of 30 section 210 of the tax law, as amended by section 11 of part T of chap- 31 ter 59 of the laws of 2015, is amended to read as follows: 32 (vi) for taxable years beginning on or after January first, two thou- 33 sand fourteen, the amount prescribed by this paragraph for a taxpayer 34 [which] that is a qualified New York manufacturer, shall be computed at 35 the rate of zero percent of the taxpayer's business income base. The 36 term "manufacturer" shall mean a taxpayer [which] that during the taxa- 37 ble year is principally engaged in the production of goods by manufac- 38 turing, processing, assembling, refining, mining, extracting, farming, 39 agriculture, horticulture, floriculture, viticulture or commercial fish- 40 ing. However, the generation and distribution of electricity, the 41 distribution of natural gas, and the production of steam associated with 42 the generation of electricity shall not be qualifying activities for a 43 manufacturer under this subparagraph. Moreover, in the case of a 44 combined report, the combined group shall be considered a "manufacturer" 45 for purposes of this subparagraph only if the combined group during the 46 taxable year is principally engaged in the activities set forth in this 47 paragraph, or any combination thereof. A taxpayer or, in the case of a 48 combined report, a combined group shall be "principally engaged" in 49 activities described above if, during the taxable year, more than fifty 50 percent of the gross receipts of the taxpayer or combined group, respec- 51 tively, are derived from receipts from the sale of goods produced by 52 such activities. In computing a combined group's gross receipts, inter- 53 corporate receipts shall be eliminated. A "qualified New York manufac- 54 turer" is a manufacturer [which] that has property in New York [which]S. 1509--C 11 A. 2009--C 1 that is described in clause (A) of subparagraph (i) of paragraph (b) of 2 subdivision one of section two hundred ten-B of this article and either 3 (I) the adjusted basis of such property for [federal income] New York 4 state tax purposes at the close of the taxable year is at least one 5 million dollars or (II) all of its real and personal property is located 6 in New York. A taxpayer or, in the case of a combined report, a combined 7 group, that does not satisfy the principally engaged test may be a qual- 8 ified New York manufacturer if the taxpayer or the combined group 9 employs during the taxable year at least two thousand five hundred 10 employees in manufacturing in New York and the taxpayer or the combined 11 group has property in the state used in manufacturing, the adjusted 12 basis of which for [federal income] New York state tax purposes at the 13 close of the taxable year is at least one hundred million dollars. 14 § 2. Subparagraph 2 of paragraph (b) of subdivision 1 of section 210 15 of the tax law, as amended by section 18 of part T of chapter 59 of the 16 laws of 2015, is amended to read as follows: 17 (2) For purposes of subparagraph one of this paragraph, the term 18 "manufacturer" shall mean a taxpayer [which] that during the taxable 19 year is principally engaged in the production of goods by manufacturing, 20 processing, assembling, refining, mining, extracting, farming, agricul- 21 ture, horticulture, floriculture, viticulture or commercial fishing. 22 Moreover, for purposes of computing the capital base in a combined 23 report, the combined group shall be considered a "manufacturer" for 24 purposes of this subparagraph only if the combined group during the 25 taxable year is principally engaged in the activities set forth in this 26 subparagraph, or any combination thereof. A taxpayer or, in the case of 27 a combined report, a combined group shall be "principally engaged" in 28 activities described above if, during the taxable year, more than fifty 29 percent of the gross receipts of the taxpayer or combined group, respec- 30 tively, are derived from receipts from the sale of goods produced by 31 such activities. In computing a combined group's gross receipts, inter- 32 corporate receipts shall be eliminated. A "qualified New York manufac- 33 turer" is a manufacturer that has property in New York that is described 34 in clause (A) of subparagraph (i) of paragraph (b) of subdivision one of 35 section two hundred ten-B of this article and either (i) the adjusted 36 basis of that property for [federal income] New York state tax purposes 37 at the close of the taxable year is at least one million dollars or (ii) 38 all of its real and personal property is located in New York. In addi- 39 tion, a "qualified New York manufacturer" means a taxpayer that is 40 defined as a qualified emerging technology company under paragraph (c) 41 of subdivision one of section thirty-one hundred two-e of the public 42 authorities law regardless of the ten million dollar limitation 43 expressed in subparagraph one of such paragraph. A taxpayer or, in the 44 case of a combined report, a combined group, that does not satisfy the 45 principally engaged test may be a qualified New York manufacturer if the 46 taxpayer or the combined group employs during the taxable year at least 47 two thousand five hundred employees in manufacturing in New York and the 48 taxpayer or the combined group has property in the state used in manu- 49 facturing, the adjusted basis of which for [federal income] New York 50 state tax purposes at the close of the taxable year is at least one 51 hundred million dollars. 52 § 3. Clause (ii) of subparagraph 4 of paragraph (k) of subdivision 1 53 of section 11-654 of the administrative code of the city of New York, as 54 added by section 1 of part D of chapter 60 of the laws of 2015, is 55 amended to read as follows:S. 1509--C 12 A. 2009--C 1 (ii) A "qualified New York manufacturing corporation" is a manufactur- 2 ing corporation that has property in the state [which] that is described 3 in subparagraph five of this paragraph and either (A) the adjusted basis 4 of such property for [federal income] New York state tax purposes at the 5 close of the taxable year is at least one million dollars or (B) more 6 than fifty [percentum] percent of its real and personal property is 7 located in the state. 8 § 4. This act shall take effect immediately and shall apply to taxable 9 years beginning on or after January 1, 2018. 10 PART E 11 Section 1. Section 5 of part MM of chapter 59 of the laws of 2014 12 amending the labor law and the tax law relating to the creation of the 13 workers with disabilities tax credit program is amended to read as 14 follows: 15 § 5. This act shall take effect January 1, 2015, and shall apply to 16 taxable years beginning on and after that date; provided, however, that 17 this act shall expire and be deemed repealed January 1, [2020] 2023. 18 § 2. This act shall take effect immediately. 19 PART F 20 Section 1. Paragraph 3 of subsection (a) of section 954 of the tax 21 law, as amended by section 2 of part BB of chapter 59 of the laws of 22 2015, is amended to read as follows: 23 (3) Increased by the amount of any taxable gift under section 2503 of 24 the internal revenue code not otherwise included in the decedent's 25 federal gross estate, made during the three year period ending on the 26 decedent's date of death, but not including any gift made: (A) when the 27 decedent was not a resident of New York state; or (B) before April 28 first, two thousand fourteen; or (C) between January first, two thousand 29 nineteen and January fifteenth, two thousand nineteen; or (D) that is 30 real or tangible personal property having an actual situs outside New 31 York state at the time the gift was made. Provided, however that this 32 paragraph shall not apply to the estate of a [decendent] decedent dying 33 on or after January first, two thousand [nineteen] twenty-six. 34 § 2. Subsection (a) of section 954 of the tax law is amended by adding 35 a new paragraph 4 to read as follows: 36 (4) Increased by the value of any property not otherwise already 37 included in the decedent's federal gross estate in which the decedent 38 had a qualifying income interest for life if a deduction was allowed on 39 the return of the tax imposed by this article with respect to the trans- 40 fer of such property to the decedent by reason of the application of 41 paragraph (7) of subsection (b) of section 2056 of the internal revenue 42 code, as made applicable to the tax imposed by this article by section 43 nine hundred ninety-nine-a of this article, whether or not a federal 44 estate tax return was required to be filed by the estate of the trans- 45 ferring spouse. 46 § 3. Subsection (c) of section 955 of the tax law, as added by section 47 4 of part X of chapter 59 of the laws of 2014, is amended to read as 48 follows: 49 (c) Qualified terminable interest property election.-- Except as 50 otherwise provided in this subsection, the election referred to in para- 51 graph (7) of subsection (b) of section 2056 of the internal revenue code 52 shall not be allowed under this article unless such election was madeS. 1509--C 13 A. 2009--C 1 with respect to the federal estate tax return required to be filed under 2 the provisions of the internal revenue code. If such election was made 3 for the purposes of the federal estate tax, then such election must also 4 be made by the executor on the return of the tax imposed by this arti- 5 cle. Where no federal estate tax return is required to be filed, the 6 executor [may] must make the election referred to in such paragraph (7) 7 with respect to the tax imposed by this article on the return of the tax 8 imposed by this article. Any election made under this subsection shall 9 be irrevocable. 10 § 4. This act shall take effect immediately; provided however that 11 section one of this act shall apply to estates of decedents dying on or 12 after January 16, 2019 and sections two and three of this act shall 13 apply to estates of decedents dying on or after April 1, 2019. 14 PART G 15 Section 1. Section 1101 of the tax law is amended by adding a new 16 subdivision (e) to read as follows: 17 (e) When used in this article for the purposes of the taxes imposed 18 under subdivision (a) of section eleven hundred five of this article and 19 by section eleven hundred ten of this article, the following terms shall 20 mean: 21 (1) Marketplace provider. A person who, pursuant to an agreement with 22 a marketplace seller, facilitates sales of tangible personal property by 23 such marketplace seller or sellers. A person "facilitates a sale of 24 tangible personal property" for purposes of this paragraph when the 25 person meets both of the following conditions: (A) such person provides 26 the forum in which, or by means of which, the sale takes place or the 27 offer of sale is accepted, including a shop, store, or booth, an inter- 28 net website, catalog, or similar forum; and (B) such person or an affil- 29 iate of such person collects the receipts paid by a customer to a 30 marketplace seller for a sale of tangible personal property, or 31 contracts with a third party to collect such receipts. For purposes of 32 this paragraph, a "sale of tangible personal property" shall not include 33 the rental of a passenger car as described in section eleven hundred 34 sixty of this chapter but shall include a lease described in subdivision 35 (i) of section eleven hundred eleven of this article. For purposes of 36 this paragraph, persons are affiliated if one person has an ownership 37 interest of more than five percent, whether direct or indirect, in 38 another, or where an ownership interest of more than five percent, 39 whether direct or indirect, is held in each of such persons by another 40 person or by a group of other persons that are affiliated persons with 41 respect to each other. Notwithstanding anything in this paragraph, a 42 person who is not otherwise registered pursuant to section eleven 43 hundred thirty four of this article is not a marketplace provider if 44 such person has no physical presence in New York and, for the immediate- 45 ly preceding four quarterly periods ending on the last day of February, 46 May, August and November, can show that the cumulative total gross 47 receipts of sales it has made or facilitated of property delivered in 48 this state does not exceed three hundred thousand dollars or that such 49 person has not made or facilitated more than one hundred sales of prop- 50 erty delivered in this state. However, such person may elect to register 51 as a marketplace provider, and, once registered, will be subject to the 52 provisions of this article. 53 (2) Marketplace seller. Any person, whether or not such person is 54 required to obtain a certificate of authority under section elevenS. 1509--C 14 A. 2009--C 1 hundred thirty-four of this article, who has an agreement with a market- 2 place provider under which the marketplace provider will facilitate 3 sales of tangible personal property by such person within the meaning of 4 paragraph one of this subdivision. 5 § 2. Subdivision 1 of section 1131 of the tax law, as amended by 6 section 1 of part X of chapter 59 of the laws of 2018, is amended to 7 read as follows: 8 (1) "Persons required to collect tax" or "person required to collect 9 any tax imposed by this article" shall include: every vendor of tangible 10 personal property or services; every recipient of amusement charges; 11 [and] every operator of a hotel; and every marketplace provider with 12 respect to sales of tangible personal property it facilitates as 13 described in paragraph one of subdivision (e) of section eleven hundred 14 one of this article. Said terms shall also include any officer, director 15 or employee of a corporation or of a dissolved corporation, any employee 16 of a partnership, any employee or manager of a limited liability compa- 17 ny, or any employee of an individual proprietorship who as such officer, 18 director, employee or manager is under a duty to act for such corpo- 19 ration, partnership, limited liability company or individual proprietor- 20 ship in complying with any requirement of this article, or has so acted; 21 and any member of a partnership or limited liability company. Provided, 22 however, that any person who is a vendor solely by reason of clause (D) 23 or (E) of subparagraph (i) of paragraph (8) of subdivision (b) of 24 section eleven hundred one of this article shall not be a "person 25 required to collect any tax imposed by this article" until twenty days 26 after the date by which such person is required to file a certificate of 27 registration pursuant to section eleven hundred thirty-four of this 28 part. 29 § 3. Section 1132 of the tax law is amended by adding a new subdivi- 30 sion (l) to read as follows: 31 (l)(1) A marketplace provider with respect to a sale of tangible 32 personal property it facilitates: (A) shall have all the obligations and 33 rights of a vendor under this article and article twenty-nine of this 34 chapter and under any regulations adopted pursuant thereto, including, 35 but not limited to, the duty to obtain a certificate of authority, to 36 collect tax, file returns, remit tax, and the right to accept a certif- 37 icate or other documentation from a customer substantiating an exemption 38 or exclusion from tax, the right to receive the refund authorized by 39 subdivision (e) of this section and the credit allowed by subdivision 40 (f) of section eleven hundred thirty-seven of this part subject to the 41 provisions of such subdivisions; and (B) shall keep such records and 42 information and cooperate with the commissioner to ensure the proper 43 collection and remittance of tax imposed, collected or required to be 44 collected under this article and article twenty-nine of this chapter. 45 (2) A marketplace seller who is a vendor is relieved from the duty to 46 collect tax in regard to a particular sale of tangible personal property 47 subject to tax under subdivision (a) of section eleven hundred five of 48 this article and shall not include the receipts from such sale in its 49 taxable receipts for purposes of section eleven hundred thirty-six of 50 this part if, in regard to such sale: (A) the marketplace seller can 51 show that such sale was facilitated by a marketplace provider from whom 52 such seller has received in good faith a properly completed certificate 53 of collection in a form prescribed by the commissioner, certifying that 54 the marketplace provider is registered to collect sales tax and will 55 collect sales tax on all taxable sales of tangible personal property by 56 the marketplace seller facilitated by the marketplace provider, and withS. 1509--C 15 A. 2009--C 1 such other information as the commissioner may prescribe; and (B) any 2 failure of the marketplace provider to collect the proper amount of tax 3 in regard to such sale was not the result of such marketplace seller 4 providing the marketplace provider with incorrect information. This 5 provision shall be administered in a manner consistent with subparagraph 6 (i) of paragraph one of subdivision (c) of this section as if a certif- 7 icate of collection were a resale or exemption certificate for purposes 8 of such subparagraph, including with regard to the completeness of such 9 certificate of collection and the timing of its acceptance by the 10 marketplace seller. Provided that, with regard to any sales of tangible 11 personal property by a marketplace seller that are facilitated by a 12 marketplace provider who is affiliated with such marketplace seller 13 within the meaning of paragraph one of subdivision (e) of section eleven 14 hundred one of this article, the marketplace seller shall be deemed 15 liable as a person under a duty to act for such marketplace provider for 16 purposes of subdivision one of section eleven hundred thirty-one of this 17 part. 18 (3) The commissioner may, in his or her discretion: (A) develop a 19 standard provision, or approve a provision developed by a marketplace 20 provider, in which the marketplace provider obligates itself to collect 21 the tax on behalf of all the marketplace sellers for whom the market- 22 place provider facilitates sales of tangible personal property, with 23 respect to all sales that it facilitates for such sellers where delivery 24 occurs in the state; and (B) provide by regulation or otherwise that the 25 inclusion of such provision in the publicly-available agreement between 26 the marketplace provider and marketplace seller will have the same 27 effect as a marketplace seller's acceptance of a certificate of 28 collection from such marketplace provider under paragraph two of this 29 subdivision. 30 § 4. Section 1133 of the tax law is amended by adding a new subdivi- 31 sion (f) to read as follows: 32 (f) A marketplace provider is relieved of liability under this section 33 for failure to collect the correct amount of tax to the extent that the 34 marketplace provider can show that the error was due to incorrect or 35 insufficient information given to the marketplace provider by the 36 marketplace seller. Provided, however, this subdivision shall not apply 37 if the marketplace seller and marketplace provider are affiliated within 38 the meaning of paragraph one of subdivision (e) of section eleven 39 hundred one of this article. 40 § 5. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as 41 amended by section 46 of part K of chapter 61 of the laws of 2011, is 42 amended to read as follows: 43 (4) The return of a vendor of tangible personal property or services 44 shall show such vendor's receipts from sales and the number of gallons 45 of any motor fuel or diesel motor fuel sold and also the aggregate value 46 of tangible personal property and services and number of gallons of such 47 fuels sold by the vendor, the use of which is subject to tax under this 48 article, and the amount of tax payable thereon pursuant to the 49 provisions of section eleven hundred thirty-seven of this part. The 50 return of a recipient of amusement charges shall show all such charges 51 and the amount of tax thereon, and the return of an operator required to 52 collect tax on rents shall show all rents received or charged and the 53 amount of tax thereon. The return of a marketplace seller shall exclude 54 the receipts from a sale of tangible personal property facilitated by a 55 marketplace provider if, in regard to such sale: (A) the marketplace 56 seller has timely received in good faith a properly completed certif-S. 1509--C 16 A. 2009--C 1 icate of collection from the marketplace provider or the marketplace 2 provider has included a provision approved by the commissioner in the 3 publicly-available agreement between the marketplace provider and the 4 marketplace seller as described in subdivision one of section eleven 5 hundred thirty-two of this part, and (B) the information provided by the 6 marketplace seller to the marketplace provider about such tangible 7 personal property is accurate. 8 § 6. Section 1142 of the tax law is amended by adding a new subdivi- 9 sion 15 to read as follows: 10 (15) To publish a list on the department's website of marketplace 11 providers whose certificates of authority have been revoked and, if 12 necessary to protect sales tax revenue, provide by regulation or other- 13 wise that a marketplace seller who is a vendor will be relieved of the 14 duty to collect tax for sales of tangible personal property facilitated 15 by a marketplace provider only if, in addition to the conditions 16 prescribed by paragraph two of subdivision (l) of section eleven hundred 17 thirty-two of this part being met, such marketplace provider is not on 18 such list at the commencement of the quarterly period covered thereby. 19 § 6-a. Section 1148 of the tax law, as amended by section 57 of part 20 HH of chapter 57 of the laws of 2013, is amended to read as follows: 21 § 1148. Deposit and disposition of revenue. (a) All taxes, interest 22 and penalties collected or received by the commissioner under this arti- 23 cle shall be deposited and disposed of pursuant to the provisions of 24 section one hundred seventy-one-a of this chapter; provided however, the 25 comptroller shall on or before the twelfth day of each month, pay all 26 such taxes, interest and penalties collected under this article and 27 remaining to the comptroller's credit in such banks, banking houses or 28 trust companies at the close of business on the last day of the preced- 29 ing month, into the general fund of the state treasury[, except]. 30 (b) Provided however, before the funds may be distributed pursuant to 31 subdivision (a) of this section, such funds shall be distributed as 32 otherwise provided in sections ninety-two-d, ninety-two-h, and ninety- 33 two-r of the state finance law and sections eleven hundred two, eleven 34 hundred four and eleven hundred nine of this article. 35 (c) Provided however, after funds are distributed pursuant to subdivi- 36 sion (b) of this section but before such funds are distributed pursuant 37 to subdivision (a) of this section, funds shall be deposited by the 38 comptroller into the New York central business district trust fund 39 established pursuant to section ninety-nine-ff of the state finance law 40 in accordance with the following schedule: (1) in state fiscal year two 41 thousand nineteen - two thousand twenty, one hundred twelve million five 42 hundred thousand dollars; (2) in state fiscal year two thousand twenty - 43 two thousand twenty-one, one hundred fifty million dollars; and (3) in 44 state fiscal year two thousand twenty-one - two thousand twenty-two and 45 every succeeding state fiscal year, an amount equal to one hundred one 46 percent of the amount deposited in the immediately preceding state 47 fiscal year. The funds deposited into the New York central business 48 district trust fund shall be deposited monthly in equal installments. 49 § 6-b. Paragraph 5 of subdivision (c) of section 1261 of the tax law, 50 as added by section 9 of part SS-1 of chapter 57 of the laws of 2008, is 51 amended to read as follows: 52 (5) (i) However, the comptroller shall withhold from the taxes, penal- 53 ties and interest imposed by the city of New York on and after August 54 first, two thousand eight, and deposit such amounts to the state treas- 55 ury as reimbursement for appropriated disbursements made by the New York 56 state financial control board established by the New York state finan-S. 1509--C 17 A. 2009--C 1 cial emergency act for the city of New York and by the state deputy 2 comptroller for the city of New York established by section forty-one-a 3 of the executive law, as the actual, reasonable expenses of that board 4 or that deputy comptroller, incurred on behalf of the city, for quarter- 5 ly periods commencing July first, two thousand eight, and ending on the 6 date when those expenses are no longer incurred by that board or deputy 7 comptroller; and the comptroller shall pay those withheld amounts imme- 8 diately into the miscellaneous special revenue fund financial control 9 board account 339-15 and the miscellaneous special revenue fund finan- 10 cial oversight account 339-DI of the state. During the period that the 11 comptroller is required to withhold amounts and make payments described 12 in this paragraph, the city of New York has no right, title or interest 13 in or to those taxes, penalties and interest required to be paid into 14 the above referenced miscellaneous special revenue funds. 15 (ii) After withholding the taxes, penalties and interest imposed by 16 the city of New York on and after August first, two thousand eight as 17 provided in subparagraph (i) of this paragraph, the comptroller shall 18 withhold a portion of such taxes, penalties and interest sufficient to 19 deposit annually into the central business district tolling capital 20 lockbox established pursuant to section five hundred fifty-three-j of 21 the public authorities law: (A) in state fiscal year two thousand nine- 22 teen - two thousand twenty, one hundred twenty-seven million five 23 hundred thousand dollars; (B) in state fiscal year two thousand twenty - 24 two thousand twenty-one, one hundred seventy million dollars; and (C) in 25 state fiscal year two thousand twenty-one - two thousand twenty-two and 26 every succeeding state fiscal year, an amount equal to one hundred one 27 percent of the amount deposited in the immediately preceding state 28 fiscal year. The funds shall be deposited monthly in equal install- 29 ments. During the period that the comptroller is required to withhold 30 amounts and make payments described in this paragraph, the city of New 31 York has no right, title or interest in or to those taxes, penalties and 32 interest required to be paid into the above referenced central business 33 district tolling capital lockbox. 34 § 6-c. The state finance law is amended by adding a new section 99-ff 35 to read as follows: 36 § 99-ff. New York central business district trust fund. 1. Establish- 37 ment of the fund. There is hereby established in the joint custody of 38 the state comptroller and the commissioner of taxation and finance a 39 special fund to be known as the New York central business district trust 40 fund. Moneys in this account shall be kept separate and not commingled 41 with any other moneys in the custody of the comptroller. 42 2. Sources of funds. The sources of funds shall consist of all moneys 43 deposited pursuant to subdivision (c) of section eleven hundred forty- 44 eight of the tax law. Any interest received by the comptroller on moneys 45 on deposit shall be retained and become part of the fund, unless other- 46 wise directed by law. 47 3. Uses of funds. Following appropriation by the legislature, moneys 48 shall be available for distribution to the central business district 49 tolling capital lockbox established pursuant to section five hundred 50 fifty-three-j of the public authorities law. 51 § 7. This act shall take effect immediately and shall apply to sales 52 made on or after June 1, 2019. 53 PART HS. 1509--C 18 A. 2009--C 1 Section 1. Subparagraph (A) of paragraph 1 of subdivision (b) of 2 section 1105 of the tax law, as amended by section 9 of part S of chap- 3 ter 85 of the laws of 2002, is amended to read as follows: 4 (A) gas, electricity, refrigeration and steam, and gas, electric, 5 refrigeration and steam service of whatever nature, including the trans- 6 portation, transmission or distribution of gas or electricity, even if 7 sold separately; 8 § 2. Section 1105-C of the tax law is REPEALED. 9 § 3. Subparagraph (xi) of paragraph 4 of subdivision (a) of section 10 1210 of the tax law is REPEALED. 11 § 4. Paragraph 8 of subdivision (b) of section 11-2001 of the adminis- 12 trative code of the city of New York is REPEALED. 13 § 5. This act shall take effect June 1, 2019, and shall apply to sales 14 made and services rendered on and after that date, whether or not under 15 a prior contract. 16 PART I 17 Section 1. Subdivision 3 of section 1204 of the real property tax law, 18 as added by chapter 115 of the laws of 2018, is amended to read as 19 follows: 20 3. Where the tentative equalization rate is not within plus or minus 21 five [percentage points] percent of the locally stated level of assess- 22 ment, the assessor shall provide notice in writing to the local govern- 23 ing body of any affected town, city, village, county and school district 24 of the difference between the locally stated level of assessment and the 25 tentative equalization rate. Such notice shall be made within ten days 26 of the receipt of the tentative equalization rate, or within ten days of 27 the filing of the tentative assessment roll, whichever is later, and 28 shall provide the difference in the indicated total full value estimates 29 of the locally stated level of assessment and the tentative equalization 30 rate for the taxable property within each affected town, city, village, 31 county and school district, where applicable. 32 § 2. The real property tax law is amended by adding a new section 1211 33 to read as follows: 34 § 1211. Confirmation by commissioner of the locally stated level of 35 assessment. Notwithstanding the foregoing provisions of this title, 36 before the commissioner determines a tentative equalization rate for a 37 city, town or village, he or she shall examine the accuracy of the 38 locally stated level of assessment appearing on the tentative assessment 39 roll. If the commissioner confirms the locally stated level of assess- 40 ment, then as soon thereafter as is practicable, he or she shall estab- 41 lish and certify such locally stated level of assessment as the final 42 equalization rate for such city, town or village in the manner provided 43 by sections twelve hundred ten and twelve hundred twelve of this title. 44 The provisions of sections twelve hundred four, twelve hundred six and 45 twelve hundred eight of this title shall not apply in such cases, unless 46 the commissioner finds that the final assessment roll differs from the 47 tentative assessment roll to an extent that renders the locally stated 48 level of assessment inaccurate, and rescinds the final equalization rate 49 on that basis. 50 § 3. Paragraph (d) of subdivision 1 of section 1314 of the real prop- 51 erty tax law, as amended by chapter 158 of the laws of 2002, is amended 52 to read as follows: 53 (d) (i) Such district superintendent shall also determine what propor- 54 tion of any tax to be levied in such school district for school purposesS. 1509--C 19 A. 2009--C 1 during the current school year shall be levied upon each part of a city 2 or town included in such school district by dividing the sum of the full 3 valuation of real property in such part of a city or town by the total 4 of all such full valuations of real property in such school district. 5 Provided, however, that prior to the levy of taxes, the governing body 6 of the school district may adopt a resolution directing such proportions 7 to be based upon the average full valuation of real property in each 8 such city or town over either a three-year period, consisting of the 9 current school year and the two prior school years, or over a five-year 10 period, consisting of the current school year and the four prior school 11 years. Once such a resolution has been adopted, the proportions for 12 ensuing school years shall continue to be based upon the average full 13 valuation of real property in each such city or town over the selected 14 period, unless the resolution provides otherwise or is repealed. 15 (ii) Such proportions shall be expressed in the nearest exact ten 16 thousandths and the school authorities of such school district shall 17 levy such a proportion of any tax to be raised in the school district 18 during the current school year upon each part of a city or town included 19 in such school district as shall have been determined by the district 20 superintendent. A new proportion shall be determined for each school 21 year thereafter by the district superintendent in accordance with the 22 provisions of this section by the use of the latest state equalization 23 rates. In any such school district that is not within the jurisdiction 24 of a district superintendent of schools, the duties which would other- 25 wise be performed by the district superintendent under the provisions of 26 this section, shall be performed by the school authorities of such 27 district. 28 § 4. This act shall take effect immediately. 29 PART J 30 Section 1. This Part enacts into law major components of legislation 31 relating to the improvement of the administration of real property taxa- 32 tion in accordance with the real property tax law and other laws relat- 33 ing thereto. Each component is wholly contained within a Subpart identi- 34 fied as Subparts A through F. The effective date for each particular 35 provision contained within such Subpart is set forth in the last section 36 of such Subpart. Any provision in any section contained within a 37 Subpart, including the effective date of the Subpart, which makes a 38 reference to a section "of this act", when used in connection with that 39 particular component, shall be deemed to mean and refer to the corre- 40 sponding section of the Subpart in which it is found. Section three of 41 this Part sets forth the general effective date of this Part. 42 SUBPART A 43 Intentionally Omitted 44 SUBPART B 45 Section 1. Paragraph (b) of subdivision 1 of section 523 of the real 46 property tax law, as amended by chapter 223 of the laws of 1987, is 47 amended to read as follows: 48 (b) The board of assessment review shall consist of not less than 49 three nor more than five members appointed by the legislative body of 50 the local government or village or as provided by subdivision five ofS. 1509--C 20 A. 2009--C 1 section fifteen hundred thirty-seven of this chapter, if applicable. 2 Members shall have a knowledge of property values in the local govern- 3 ment or village. Neither the assessor nor any member of his or her staff 4 may be appointed to the board of assessment review. A majority of such 5 board shall consist of members who are not officers or employees of the 6 local government or village. 7 § 2. Subdivision 1 of section 1537 of the real property tax law, as 8 added by chapter 512 of the laws of 1993, is amended and a new subdivi- 9 sion 5 is added to read as follows: 10 1. (a) An assessing unit and a county shall have the power to enter 11 into, amend, cancel and terminate an agreement for appraisal services, 12 exemption services, [or] assessment services, or assessment review 13 services, in the manner provided by this section. Such an agreement 14 shall be considered an agreement for the provision of a "joint service" 15 for purposes of article five-G of the general municipal law, notwith- 16 standing the fact that the county would not have the power to perform 17 such services in the absence of such an agreement. 18 (b) Any such agreement shall be approved by both the assessing unit 19 and the county, by a majority vote of the voting strength of each 20 governing body. 21 (c) In the case of an assessing unit, no such agreement shall be 22 submitted to the governing body for approval unless at least forty-five 23 days prior to such submission, the governing body shall have adopted a 24 resolution, subject to a permissive referendum, authorizing the assess- 25 ing unit to negotiate such an agreement with the county; provided, 26 however, that such prior authorization shall not be required for an 27 agreement to amend, cancel or terminate an existing agreement pursuant 28 to this section. 29 5. An agreement between an assessing unit and a county for assessment 30 review services shall provide for the members of the board of assessment 31 review of the assessing unit to be appointed by the legislative body of 32 the county upon the recommendation of the county director of the real 33 property tax services. Each member so appointed shall be a resident of 34 the county but need not be a resident of the assessing unit. The board 35 of assessment review as so constituted shall have the authority to 36 receive, review and resolve petitions for assessment review filed in 37 such assessing unit, and for the corrections of errors therein, to the 38 full extent set forth in article five of this chapter. 39 § 3. Subdivision 1 of section 1408 of the real property tax law, as 40 amended by chapter 473 of the laws of 1984, is amended to read as 41 follows: 42 1. At the time and place and during the hours specified in the notice 43 given pursuant to section fourteen hundred six of this chapter, the 44 board of review shall meet to hear complaints relating to assessments 45 brought before it. The board of trustees and assessors, or a committee 46 of such board constituting at least a majority thereof and the assessors 47 or a board of assessment review constituted pursuant to section five 48 hundred twenty-three of this chapter, or as provided by subdivision five 49 of section fifteen hundred thirty-seven of this chapter, if applicable, 50 shall constitute the board of review. 51 § 4. This act shall take effect immediately. 52 SUBPART C 53 Section 1. Subdivision 4 of section 318 of the real property tax law, 54 as amended by chapter 527 of the laws of 1997 and as further amended byS. 1509--C 21 A. 2009--C 1 subdivision (b) of section 1 of part W of chapter 56 of the laws of 2 2010, is amended to read as follows: 3 4. Notwithstanding the provisions of this subdivision or any other 4 law, the travel and other actual and necessary expenses incurred by an 5 appointed or elected assessor, or by a person appointed assessor for a 6 forthcoming term, or by an assessor-elect prior to the commencement of 7 his or her term, in satisfactorily completing courses of training as 8 required by this title or as approved by the commissioner, including 9 continuing education courses prescribed by the commissioner which are 10 satisfactorily completed by any elected assessor, shall be a state 11 charge upon audit by the comptroller. Travel and other actual and neces- 12 sary expenses incurred by an acting assessor who has been exercising the 13 powers and duties of the assessor for a period of at least six months, 14 in attending training courses no earlier than twelve months prior to the 15 date when courses of training and education are required, shall also be 16 a state charge upon audit by the comptroller. Candidates for certif- 17 ication as eligible for the position of assessor, other than assessors 18 or assessors-elect, shall be charged for the cost of training materials 19 and shall be responsible for all other costs incurred by them in 20 connection with such training. Notwithstanding the foregoing provisions 21 of this subdivision, if the provider of a training course has asked the 22 commissioner to approve the course for credit only, so that attendees 23 who successfully complete the course would be entitled to receive credit 24 without having their expenses reimbursed by the state, and the commis- 25 sioner has agreed to do so, the travel and other actual and necessary 26 expenses incurred by such attendees shall not be a state charge. 27 § 2. Paragraph f of subdivision 3 of section 1530 of the real property 28 tax law, as amended by chapter 361 of the laws of 1986 and as further 29 amended by subdivision (b) of section 1 of part W of chapter 56 of the 30 laws of 2010, is amended to read as follows: 31 f. Expenses in attending training courses. Notwithstanding the 32 provisions of any other law, the travel and other actual and necessary 33 expenses incurred by a director or a person appointed director for a 34 forthcoming term in attending courses of training as required by this 35 subdivision or as approved by the commissioner shall be a state charge 36 upon audit by the comptroller. Notwithstanding the foregoing provisions 37 of this paragraph, if the provider of a training course has asked the 38 commissioner to approve the course for credit only, so that attendees 39 who successfully complete the course would be entitled to receive credit 40 without having their expenses reimbursed by the state, and the commis- 41 sioner has agreed to do so, the travel and other actual and necessary 42 expenses incurred by such attendees shall not be a state charge. 43 § 3. This act shall take effect immediately. 44 SUBPART D 45 Section 1. Section 104 of the real property tax law, as added by 46 section 1 of part U of chapter 61 of the laws of 2011, is amended to 47 read as follows: 48 § 104. Electronic real property tax administration. 1. Notwithstanding 49 any provision of law to the contrary, the commissioner is hereby author- 50 ized to establish standards for electronic real property tax adminis- 51 tration (E-RPT). Such standards shall set forth the terms and conditions 52 under which the various tasks associated with real property tax adminis- 53 tration may be executed electronically, dispensing with the need for 54 paper documents. Such tasks shall include any or all of the following:S. 1509--C 22 A. 2009--C 1 (a) The filing of exemption applications; 2 (b) The filing of petitions for administrative review of assessments; 3 (c) The filing of petitions for judicial review of assessments; 4 (d) The filing of applications for administrative corrections of 5 errors; 6 (e) The issuance of statements of taxes; 7 (f) The payment of taxes, subject to the provisions of sections five 8 and five-b of the general municipal law; 9 (g) The provision of receipts for the payment of taxes; 10 (h) The issuance of taxpayer notices required by law, including 11 sections five hundred eight, five hundred ten, five hundred ten-a, five 12 hundred eleven, five hundred twenty-five and five hundred fifty-one-a 13 through five hundred fifty-six-b of this chapter; and 14 (i) The furnishing of notices and certificates under this chapter 15 relating to state equalization rates, residential assessment ratios, 16 special franchise assessments, railroad ceilings, taxable state lands, 17 advisory appraisals, and the certification of assessors and county 18 directors or real property tax services, subject to the provisions of 19 subdivision five of this section. 20 2. Such standards shall be developed after consultation with local 21 government officials, the office of court administration in the case of 22 standards relating to petitions for judicial review of assessments, and 23 the office of the state comptroller in the case of standards relating to 24 payments or taxes and the issuance of receipts therefor. 25 3. (a) Taxpayers shall not be required to accept notices, statements 26 of taxes, receipts for the payment of taxes, or other documents elec- 27 tronically unless they have so elected. Taxpayers who have not so 28 elected shall be sent such communications in the manner otherwise 29 provided by law. 30 (b) [Assessors and other municipal officials shall not be required to31accept and respond to communications from the commissioner electron-32ically.33(c)] The governing board of any municipal corporation may, by local 34 law, ordinance or resolution, determine that it is in the public inter- 35 est for such municipal corporation to provide electronic real property 36 tax administration. Upon adoption of such local law, ordinance or resol- 37 ution, such municipal corporation shall comply with standards set forth 38 by the commissioner. 39 [(d)] (c) The standards prescribed by the commissioner pursuant to 40 this section relating to communications with taxpayers shall provide for 41 the collection of electronic contact information, such as e-mail 42 addresses and/or social network usernames, from taxpayers who have 43 elected to receive electronic communications in accordance with the 44 provisions of this section. Such information shall be exempt from public 45 disclosure in accordance with section eighty-nine of the public officers 46 law. 47 4. When a document has been transmitted electronically in accordance 48 with the provisions of this section and the standards adopted by the 49 commissioner hereunder, it shall be deemed to satisfy the applicable 50 legal requirements to the same extent as if it had been mailed via the 51 United States postal service. 52 5. (a) On and after January first, two thousand twenty, whenever the 53 commissioner is obliged by law to mail a notice of the determination of 54 a tentative state equalization rate, tentative special franchise assess- 55 ment, tentative assessment ceiling or other tentative determination of 56 the commissioner that is subject to administrative review, the commis-S. 1509--C 23 A. 2009--C 1 sioner shall be authorized to furnish the required notice by e-mail, or 2 by causing it to be posted on the department's website, or both, at his 3 or her discretion. When providing notice of a tentative determination 4 by causing it to be posted on the department's website, the commissioner 5 also shall e-mail the parties required by law to receive such notice, to 6 inform them that the notice of tentative determination has been posted 7 on the website. Such notice of tentative determination shall not be 8 deemed complete unless such emails have been sent. Notwithstanding any 9 provision of law to the contrary, the commissioner shall not be required 10 to furnish such notices by postal mail, except as provided by paragraphs 11 (d) and (e) of this subdivision. 12 (b) When providing notice of a tentative determination by e-mail or 13 posting pursuant to this subdivision, the commissioner shall specify an 14 e-mail address to which complaints regarding such tentative determi- 15 nation may be sent. A complaint that is sent to the commissioner by 16 e-mail to the specified e-mail address by the date prescribed by law for 17 the mailing of such complaints shall be deemed valid to the same extent 18 as if it had been sent by postal mail. 19 (c) When a final determination is made in such a matter, notice of the 20 final determination and any certificate relating thereto shall be 21 furnished by e-mail or by a website posting, or both at the commission- 22 er's discretion, and need not be provided by postal mail, except as 23 provided by paragraphs (d) and (e) of this subdivision. When providing 24 notice of a final determination by website posting, the commissioner 25 also shall e-mail the parties required by law to receive such notice, to 26 inform them that the notice of final determination has been posted on 27 the website. Such notice of final determination shall not be deemed 28 complete unless such emails have been sent. 29 (d) If an assessor has advised the commissioner in writing that he or 30 she prefers to receive the notices described in this subdivision by 31 postal mail, the commissioner shall thereafter send such notices to that 32 assessor by postal mail, and need not send such notices to that assessor 33 by e-mail. The commissioner shall prescribe a form that assessors may 34 use to advise the commissioner of their preference for postal mail. 35 (e) If the commissioner learns that an e-mail address to which a 36 notice has been sent pursuant to this subdivision is not valid, and the 37 commissioner cannot find a valid e-mail address for that party, the 38 commissioner shall resend the notice to the party by postal mail. If the 39 commissioner does not have a valid e-mail address for the party at the 40 time the notice is initially required to be sent, the commissioner shall 41 send the notice to that party by postal mail. 42 (f) On or before November thirtieth, two thousand nineteen, the 43 commissioner shall send a notice by postal mail to assessors, to chief 44 executive officers of assessing units, and to owners of special fran- 45 chise property and railroad property, informing them of the provisions 46 of this section. The notice to be sent to assessors shall include a 47 copy of the form prescribed pursuant to paragraph (d) of this subdivi- 48 sion. 49 (g) As used in this subdivision, the term "postal mail" shall mean 50 mail that is physically delivered to the addressee by the United States 51 postal service. 52 § 2. This act shall take effect immediately. 53 SUBPART ES. 1509--C 24 A. 2009--C 1 Section 1. Subdivision 4 of section 302 of the real property tax law, 2 as amended by chapter 348 of the laws of 2007, is amended to read as 3 follows: 4 4. The taxable status of a special franchise shall be determined on 5 the basis of its value and its ownership as of the first day of [July] 6 January of the year preceding the year in which the assessment roll on 7 which such property is to be assessed is completed and filed in the 8 office of the city or town clerk, except that taxable status of such 9 properties shall be determined on the basis of ownership as of the first 10 day of [July] January of the second year preceding the date required by 11 law for the filing of the final assessment roll for purposes of all 12 village assessment rolls. 13 § 2. Subdivision 2 of section 606 of the real property tax law, as 14 amended by chapter 743 of the laws of 2005 and as further amended by 15 subdivision (b) of section 1 of part W of chapter 56 of the laws of 16 2010, is amended to read as follows: 17 2. In any assessing unit which has completed a revaluation since nine- 18 teen hundred fifty-three or which does not contain property that was 19 assessed in nineteen hundred fifty-three, the commissioner shall deter- 20 mine the full value of such special franchise as of the [valuation date21of the assessing unit] taxable status date specified by subdivision four 22 of section three hundred two of this chapter. Such full value shall be 23 determined by the commissioner for purposes of sections six hundred 24 eight, six hundred fourteen and six hundred sixteen of this article. 25 These full values shall be entered on the assessment roll at the level 26 of assessment, which shall be the uniform percentage of value, as 27 required by section five hundred two of this chapter, appearing on the 28 tentative assessment roll upon which the assessment is entered. Whenever 29 a final state equalization rate, or, in the case of a special assessing 30 unit, a class equalization rate, is established that is different from a 31 level of assessment applied pursuant to this paragraph, any public offi- 32 cial having custody of that assessment roll is hereby authorized and 33 directed to recompute these assessments to reflect that equalization 34 rate, provided such final rate is established by the commissioner at 35 least ten days prior to the date for levy of taxes against those assess- 36 ments. 37 § 3. This act shall take effect January 1, 2020. 38 SUBPART F 39 Section 1. The real property tax law is amended by adding a new 40 section 575-a to read as follows: 41 § 575-a. Electric generating facility annual reports. 1. Every corpo- 42 ration, company, association, joint stock association, partnership and 43 person, their lessees, trustees or receivers appointed by any court 44 whatsoever, owning, operating or managing any electric generating facil- 45 ity in the state shall annually file with the commissioner, by April 46 thirtieth, a report showing the inventory, revenue, and expenses associ- 47 ated therewith for the most recent fiscal year. Such report shall be in 48 the form and manner prescribed by the commissioner. 49 2. When used in this section, "electric generating facility" shall 50 mean any facility that generates electricity for sale, directly or indi- 51 rectly, to the public, including the land upon which the facility is 52 located, any equipment used in such generation, and equipment leading 53 from the facility to the interconnection with the electric transmission 54 system, but shall not include:S. 1509--C 25 A. 2009--C 1 (a) any equipment in the electric transmission system; and 2 (b) any electric generating equipment owned or operated by a residen- 3 tial customer of an electric generating facility, including the land 4 upon which the equipment is located, when located and used at his or her 5 residence. 6 3. Every electric generating facility owner, operator, or manager 7 failing to make the report required by this section, or failing to make 8 any report required by the commissioner pursuant to this section within 9 the time specified by it, shall forfeit to the people of the state the 10 sum of up to ten thousand dollars for every such failure and the addi- 11 tional sum of up to one thousand dollars for each day that such failure 12 continues. 13 § 2. This act shall take effect January 1, 2020. 14 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 15 sion, section or subpart of this act shall be adjudged by any court of 16 competent jurisdiction to be invalid, such judgment shall not affect, 17 impair, or invalidate the remainder thereof, but shall be confined in 18 its operation to the clause, sentence, paragraph, subdivision, section 19 or subpart thereof directly involved in the controversy in which such 20 judgment shall have been rendered. It is hereby declared to be the 21 intent of the legislature that this act would have been enacted even if 22 such invalid provisions had not been included herein. 23 § 3. This act shall take effect immediately provided, however, that 24 the applicable effective date of Subparts A through F of this Part shall 25 be as specifically set forth in the last section of such Subparts. 26 PART K 27 Section 1. Section 3-d of the general municipal law, as added by 28 section 2 of part E of chapter 59 of the laws of 2018, is REPEALED. 29 § 2. This act shall take effect immediately and shall be deemed to 30 have been in full force and effect on and after April 12, 2018. 31 PART L 32 Section 1. The tax law is amended by adding a new section 44 to read 33 as follows: 34 § 44. Employer-provided child care credit. (a) General. A taxpayer 35 subject to tax under article nine-A, twenty-two, or thirty-three of this 36 chapter shall be allowed a credit against such tax in an amount equal to 37 the portion of the credit that is allowed to the taxpayer under section 38 45F of the internal revenue code that is attributable to (i) qualified 39 child care expenditures paid or incurred with respect to a qualified 40 child care facility with a situs in the state, and to (ii) qualified 41 child care resource and referral expenditures paid or incurred with 42 respect to the taxpayer's employees working in the state. The credit 43 allowable under this subdivision for any taxable year shall not exceed 44 one hundred fifty thousand dollars. If the entity operating the quali- 45 fied child care facility is a partnership or a New York S corporation, 46 then such cap shall be applied at the entity level, so the aggregate 47 credit allowed to all the partners or shareholders of such entity in a 48 taxable year does not exceed one hundred fifty thousand dollars. 49 (b) Credit recapture. If there is a cessation of operation or change 50 in ownership, as defined by section 45F of the internal revenue code 51 relating to a qualified child care facility with a situs in the state, 52 the taxpayer shall add back the applicable recapture percentage of theS. 1509--C 26 A. 2009--C 1 credit allowed under this section in accordance with the recapture 2 provisions of section 45F of the internal revenue code, but the recap- 3 ture amount shall be limited to the credit allowed under this section. 4 (c) Reporting requirements. A taxpayer that has claimed a credit under 5 this section shall notify the commissioner of any cessation of opera- 6 tion, change in ownership, or agreement to assume recapture liability as 7 such terms are defined by section 45F of the internal revenue code, in 8 the form and manner prescribed by the commissioner. 9 (d) Definitions. The terms "qualified child care expenditures", "qual- 10 ified child care facility", "qualified child care resource and referral 11 expenditure", "cessation of operation", "change of ownership", and 12 "applicable recapture percentage" shall have the same meanings as in 13 section 45F of the internal revenue code. 14 (e) Cross-references. For application of the credit provided for in 15 this section, see the following provisions of this chapter: 16 (1) article 9-A: section 210-B, subdivision 53; 17 (2) article 22: section 606(i), subsections (i) and (jjj); 18 (3) article 33: section 1511, subdivision (dd). 19 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 20 sion 53 to read as follows: 21 53. Employer-provided child care credit. (a) Allowance of credit. A 22 taxpayer shall be allowed a credit, to be computed as provided in 23 section forty-four of this chapter, against the tax imposed by this 24 article. 25 (b) Application of credit. The credit allowed under this subdivision 26 for any taxable year may not reduce the tax due for such year to less 27 than the amount prescribed in paragraph (d) of subdivision one of 28 section two hundred ten of this article. However, if the amount of the 29 credit allowed under this subdivision for any taxable year reduces the 30 tax to such amount or if the taxpayer otherwise pays tax based on the 31 fixed dollar minimum amount, any amount of credit thus not deductible in 32 such taxable year will be treated as an overpayment of tax to be credit- 33 ed or refunded in accordance with the provisions of section one thousand 34 eighty-six of this chapter. Provided, however, the provisions of 35 subsection (c) of section one thousand eighty-eight of this chapter 36 notwithstanding, no interest shall be paid thereon. 37 (c) Credit recapture. For provisions requiring recapture of credit, 38 see section forty-four of this chapter. 39 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 40 of the tax law is amended by adding a new clause (xliv) to read as 41 follows: 42 (xliv) Employer-provided child Amount of credit under subdivision 43 care credit (jjj) fifty-three of section two hundred 44 ten-B 45 § 4. Section 606 of the tax law is amended by adding a new subsection 46 (jjj) to read as follows: 47 (jjj) Employer-provided child care credit. (1) Allowance of credit. A 48 taxpayer shall be allowed a credit, to be computed as provided in 49 section forty-four of this chapter, against the tax imposed by this 50 article. 51 (2) Application of credit. If the amount of the credit allowed under 52 this subsection for any taxable year exceeds the taxpayer's tax for such 53 year, the excess will be treated as an overpayment of tax to be credited 54 or refunded in accordance with the provisions of section six hundred 55 eighty-six of this article, provided, however, that no interest will be 56 paid thereon.S. 1509--C 27 A. 2009--C 1 (3) Credit recapture. For provisions requiring recapture of credit, 2 see section forty-four of this chapter. 3 § 5. Section 1511 of the tax law is amended by adding a new subdivi- 4 sion (dd) to read as follows: 5 (dd) Employer-provided child care credit. (1) Allowance of credit. A 6 taxpayer shall be allowed a credit, to be computed as provided in 7 section forty-four of this chapter, against the tax imposed by this 8 article. 9 (2) Application of credit. The credit allowed under this subdivision 10 shall not reduce the tax due for such year to be less than the minimum 11 fixed by paragraph four of subdivision (a) of section fifteen hundred 12 two or section fifteen hundred two-a of this article, whichever is 13 applicable. However, if the amount of the credit allowed under this 14 subdivision for any taxable year reduces the taxpayer's tax to such 15 amount, any amount of credit thus not deductible will be treated as an 16 overpayment of tax to be credited or refunded in accordance with the 17 provisions of section one thousand eighty-six of this chapter. 18 Provided, however, the provisions of subsection (c) of one thousand 19 eighty-eight of this chapter notwithstanding, no interest shall be paid 20 thereon. 21 (3) Credit recapture. For provisions requiring recapture of credit, 22 see section forty-four of this chapter. 23 § 6. This act shall take effect immediately and apply to taxable years 24 beginning on or after January 1, 2020. 25 PART M 26 Section 1. Paragraph 1 of subsection (b) of section 631 of the tax law 27 is amended by adding a new subparagraph (D-1) to read as follows: 28 (D-1) gambling winnings in excess of five thousand dollars from wager- 29 ing transactions within the state; or 30 § 2. Paragraph 2 of subsection (b) of section 671 of the tax law is 31 amended by adding a new subparagraph (E) to read as follows: 32 (E) Any gambling winnings from a wagering transaction within this 33 state, if the proceeds from the wager are subject to withholding under 34 section three thousand four hundred two of the internal revenue code. 35 § 3. This act shall take effect immediately and shall apply to taxable 36 years beginning on or after January 1, 2019; provided, however that the 37 amendments to subsection (b) of section 671 of the tax law made by 38 section two of this act shall not affect the expiration of such 39 subsection and shall be deemed to expire therewith. 40 PART N 41 Section 1. Subdivision (c) of section 42 of the tax law, as added by 42 section 1 of part RR of chapter 60 of the laws of 2016, is amended to 43 read as follows: 44 (c) For purposes of this [subdivision] section, the term "eligible 45 farmer" means a taxpayer whose federal gross income from farming as 46 defined in subsection (n) of section six hundred six of this chapter for 47 the taxable year is at least two-thirds of excess federal gross income. 48 Excess federal gross income means the amount of federal gross income 49 from all sources for the taxable year in excess of thirty thousand 50 dollars. For [the] purposes of this [subdivision] section, payments from 51 the state's farmland protection program, administered by the departmentS. 1509--C 28 A. 2009--C 1 of agriculture and markets, shall be included as federal gross income 2 from farming for otherwise eligible farmers. 3 § 2. Section 42 of the tax law is amended by adding a new subdivision 4 (d-1) to read as follows: 5 (d-1) Special rules. If more than fifty percent of such eligible farm- 6 er's federal gross income from farming is from the sale of wine from a 7 licensed farm winery as provided for in article six of the alcoholic 8 beverage control law, or from the sale of cider from a licensed farm 9 cidery as provided for in section fifty-eight-c of the alcoholic bever- 10 age control law, then an eligible farm employee of such eligible farmer 11 shall be included for purposes of calculating the amount of credit 12 allowed under this section only if such eligible farm employee is 13 employed by such eligible farmer on qualified agricultural property as 14 defined in paragraph four of subsection (n) of section six hundred six 15 of this chapter. 16 § 3. This act shall take effect immediately and shall apply to taxable 17 years beginning on or after January 1, 2019. 18 PART O 19 Section 1. Section 12 of part N of chapter 61 of the laws of 2005, 20 amending the tax law relating to certain transactions and related infor- 21 mation and relating to the voluntary compliance initiative, as amended 22 by section 1 of part M of chapter 60 of the laws of 2016, is amended to 23 read as follows: 24 § 12. This act shall take effect immediately; provided, however, that 25 (i) section one of this act shall apply to all disclosure statements 26 described in paragraph 1 of subdivision (a) of section 25 of the tax 27 law, as added by section one of this act, that were required to be filed 28 with the internal revenue service at any time with respect to "listed 29 transactions" as described in such paragraph 1, and shall apply to all 30 disclosure statements described in paragraph 1 of subdivision (a) of 31 section 25 of the tax law, as added by section one of this act, that 32 were required to be filed with the internal revenue service with respect 33 to "reportable transactions" as described in such paragraph 1, other 34 than "listed transactions", in which a taxpayer participated during any 35 taxable year for which the statute of limitations for assessment has not 36 expired as of the date this act shall take effect, and shall apply to 37 returns or statements described in such paragraph 1 required to be filed 38 by taxpayers (or persons as described in such paragraph) with the 39 commissioner of taxation and finance on or after the sixtieth day after 40 this act shall have become a law; and 41 (ii) sections two through four and seven through nine of this act 42 shall apply to any tax liability for which the statute of limitations on 43 assessment has not expired as of the date this act shall take effect; 44 and 45 (iii) provided, further, that the provisions of this act, except 46 section five of this act, shall expire and be deemed repealed July 1, 47 [2019] 2024; provided, that, such expiration and repeal shall not affect 48 any requirement imposed pursuant to this act. 49 § 2. Subsection (aa) of section 685 of the tax law is REPEALED and a 50 new subsection (aa) is added to read as follows: 51 (aa) Tax preparer penalty.-- (1) If a tax return preparer takes a 52 position on any income tax return or credit claim form that either 53 understates the tax liability or increases the claim for a refund, and 54 the preparer knew, or reasonably should have known, that said positionS. 1509--C 29 A. 2009--C 1 was not proper, and such position was not adequately disclosed on the 2 return or in a statement attached to the return, such income tax prepar- 3 er shall pay a penalty of between one hundred and one thousand dollars. 4 (2) If a tax return preparer takes a position on any income tax return 5 or credit claim form that either understates the tax liability or 6 increases the claim for a refund and the understatement of the tax 7 liability or the increased claim for refund is due to the preparer's 8 reckless or intentional disregard of the law, rules or regulations, such 9 preparer shall pay a penalty of between five hundred and five thousand 10 dollars. The amount of the penalty payable by any person by reason of 11 this paragraph shall be reduced by the amount of the penalty paid by 12 such person by reason of paragraph one of this subsection. 13 (3) For purposes of this subsection, the term "understatement of tax 14 liability" means any understatement of the net amount payable with 15 respect to any tax imposed under this article or any overstatement of 16 the net amount creditable or refundable with respect to any such tax. 17 (4) For purposes of this subsection, the term "tax return prepared" 18 shall have the same meaning as defined in paragraph five of subsection 19 (g) of section six hundred fifty-eight of this article. 20 (5) This subsection shall not apply if the penalty under subsection 21 (r) of this section is imposed on the tax return preparer with respect 22 to such understatement. 23 § 3. Subsection (u) of section 685 of the tax law is amended by adding 24 three new paragraphs (1), (2), and (6) to read as follows: 25 (1) Failure to sign return or claim for refund. If a tax return 26 preparer who is required pursuant to paragraph one of subsection (g) of 27 section six hundred fifty-eight of this article to sign a return or 28 claim for refund fails to comply with such requirement with respect to 29 such return or claim for refund, the tax return preparer shall be 30 subject to a penalty of two hundred fifty dollars for each such failure 31 to sign, unless it is shown that such failure is due to reasonable cause 32 and not due to willful neglect. The maximum penalty imposed under this 33 paragraph on any tax return preparer with respect to returns filed 34 during any calendar year by the tax return preparer must not exceed ten 35 thousand dollars. Provided, however, that if a tax return preparer has 36 been penalized under this paragraph for a preceding calendar year and 37 again fails to sign his or her name on any return that requires the tax 38 return preparer's signature during a subsequent calendar year, then the 39 penalty under this paragraph for each failure will be five hundred 40 dollars, and no annual cap will apply. This paragraph shall not apply if 41 the penalty under paragraph three of subsection (g) of section thirty- 42 two of this chapter is imposed on the tax return preparer with respect 43 to such return or claim for refund. 44 (2) Failure to furnish identifying number. If a tax return preparer 45 fails to include any identifying number required to be included on any 46 return or claim for refund pursuant to paragraph two of subsection (g) 47 of section six hundred fifty-eight of this article, the tax return 48 preparer shall be subject to a penalty of one hundred dollars for each 49 such failure, unless it is shown that such failure is due to reasonable 50 cause and not willful neglect. The maximum penalty imposed under this 51 paragraph on any tax return preparer with respect to returns filed 52 during any calendar year must not exceed two thousand five hundred 53 dollars; provided, however, that if a tax return preparer has been 54 penalized under this paragraph for a preceding calendar year and again 55 fails to include the identifying number on one or more returns during a 56 subsequent calendar year, then the penalty under this paragraph for eachS. 1509--C 30 A. 2009--C 1 failure will be two hundred fifty dollars, and no annual cap will apply. 2 this paragraph shall not apply if the penalty under paragraph four of 3 subsection (g) of section thirty-two of this chapter is imposed on the 4 tax return preparer with respect to such return or claim for refund. 5 (6) For purposes of this subsection, the term "tax return preparer" 6 shall have the same meaning as defined in paragraph five of subsection 7 (g) of section six hundred fifty-eight of this article. 8 § 4. This act shall take effect immediately; provided, however, that 9 the amendments to subsection (u) of section 685 of the tax law made by 10 section three of this act shall apply to tax documents filed or required 11 to be filed for taxable years beginning on or after January 1, 2019. 12 PART P 13 Section 1. Clauses (iii), (iv), (v), (vi) and (vii) of subparagraph 14 (B) of paragraph 1 of subsection (a) of section 601 of the tax law, as 15 added by section 1 of part R of chapter 59 of the laws of 2017, are 16 amended to read as follows: 17 (iii) For taxable years beginning in two thousand twenty the following 18 rates shall apply: 19 If the New York taxable income is: The tax is: 20 Not over $17,150 4% of the New York taxable income 21 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 22 $17,150 23 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 24 $23,600 25 Over $27,900 but not over $43,000 $1,202 plus 5.9% of excess over 26 $27,900 27 Over $43,000 but not over $161,550 $2,093 plus 6.09% of excess over 28 $43,000 29 Over $161,550 but not over $323,200 $9,313 plus 6.41% of excess over 30 $161,550 31 Over $323,200 but not over $19,674 plus 6.85% of excess 32 $2,155,350 $323,200 over 33 Over $2,155,350 $145,177 plus 8.82% of excess over 34 $2,155,350 35 (iv) For taxable years beginning in two thousand twenty-one the 36 following rates shall apply: 37 If the New York taxable income is: The tax is: 38 Not over $17,150 4% of the New York taxable income 39 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 40 $17,150 41 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 42 $23,600 43 Over $27,900 but not over $43,000 $1,202 plus 5.9% of excess over 44 $27,900 45 Over $43,000 but not over $161,550 $2,093 plus 5.97% of excess over 46 $43,000 47 Over $161,550 but not over $323,200 $9,170 plus 6.33% of excess over 48 $161,550 49 Over $323,200 but not over $19,403 plus 6.85% of excess 50 $2,155,350 over $323,200 51 Over $2,155,350 $144,905 plus 8.82% of excess over 52 $2,155,350 53 (v) For taxable years beginning in two thousand twenty-two the follow- 54 ing rates shall apply:S. 1509--C 31 A. 2009--C 1 If the New York taxable income is: The tax is: 2 Not over $17,150 4% of the New York taxable income 3 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 4 $17,150 5 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 6 $23,600 7 Over $27,900 but not over $161,550 $1,202 plus 5.85% of excess over 8 $27,900 9 Over $161,550 but not over $323,200 $9,021 plus 6.25% of excess over 10 $161,550 11 Over $323,200 but not over $2,155,350 $19,124 plus 12 6.85% of excess over $323,200 13 Over $2,155,350 $144,626 plus 8.82% of excess over 14 $2,155,350 15 (vi) For taxable years beginning in two thousand twenty-three the 16 following rates shall apply: 17 If the New York taxable income is: The tax is: 18 Not over $17,150 4% of the New York taxable income 19 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 20 $17,150 21 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 22 $23,600 23 Over $27,900 but not over $161,550 $1,202 plus 5.73% of excess over 24 $27,900 25 Over $161,550 but not over $323,200 $8,860 plus 6.17% of excess over 26 $161,550 27 Over $323,200 but not over $18,834 plus 6.85% of 28 $2,155,350 excess over $323,200 29 Over $2,155,350 $144,336 plus 8.82% of excess over 30 $2,155,350 31 (vii) For taxable years beginning in two thousand twenty-four the 32 following rates shall apply: 33 If the New York taxable income is: The tax is: 34 Not over $17,150 4% of the New York taxable income 35 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 36 $17,150 37 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 38 $23,600 39 Over $27,900 but not over $161,550 $1,202 plus 5.61% of excess over 40 $27,900 41 Over $161,550 but not over $323,200 $8,700 plus 6.09% of excess over 42 $161,550 43 Over $323,200 but not over $18,544 plus 6.85% of 44 $2,155,350 excess over $323,200 45 Over $2,155,350 $144,047 plus 8.82% of excess over 46 $2,155,350 47 § 2. Clauses (iii), (iv), (v), (vi) and (vii) of subparagraph (B) of 48 paragraph 1 of subsection (b) of section 601 of the tax law, as added by 49 section 2 of part R of chapter 59 of the laws of 2017, are amended to 50 read as follows: 51 (iii) For taxable years beginning in two thousand twenty the following 52 rates shall apply: 53 If the New York taxable income is: The tax is: 54 Not over $12,800 4% of the New York taxable income 55 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over $12,800 56 Over $17,650 but not over $20,900 $730 plus 5.25% of excess overS. 1509--C 32 A. 2009--C 1 $17,650 2 Over $20,900 but not over $32,200 $901 plus 5.9% of excess over $20,900 3 Over $32,200 but not over $107,650 $1,568 plus 6.09% of excess over 4 $32,200 5 Over $107,650 but not over $269,300 $6,162 plus 6.41% of excess over 6 $107,650 7 Over $269,300 but not over $16,524 plus 6.85% of 8 $1,616,450 excess over $269,300 9 Over $1,616,450 $108,804 plus 8.82% of excess over 10 $1,616,450 11 (iv) For taxable years beginning in two thousand twenty-one the 12 following rates shall apply: 13 If the New York taxable income is: The tax is: 14 Not over $12,800 4% of the New York taxable income 15 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 16 $12,800 17 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 18 $17,650 19 Over $20,900 but not over $32,200 $901 plus 5.9% of excess over 20 $20,900 21 Over $32,200 but not over $107,650 $1,568 plus 5.97% of excess over 22 $32,200 23 Over $107,650 but not over $269,300 $6,072 plus 6.33% of excess over 24 $107,650 25 Over $269,300 but not over $16,304 plus 6.85% of 26 $1,616,450 excess over $269,300 27 Over $1,616,450 $108,584 plus 8.82% of excess over 28 $1,616,450 29 (v) For taxable years beginning in two thousand twenty-two the follow- 30 ing rates shall apply: 31 If the New York taxable income is: The tax is: 32 Not over $12,800 4% of the New York taxable income 33 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 34 $12,800 35 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 36 $17,650 37 Over $20,900 but not over $107,650 $901 plus 5.85% of excess over 38 $20,900 39 Over $107,650 but not over $269,300 $5,976 plus 6.25% of excess over 40 $107,650 41 Over $269,300 but not over $16,079 plus 6.85% of excess 42 $1,616,450 over $269,300 43 Over $1,616,450 $108,359 plus 8.82% of excess over 44 $1,616,450 45 (vi) For taxable years beginning in two thousand twenty-three the 46 following rates shall apply: 47 If the New York taxable income is: The tax is: 48 Not over $12,800 4% of the New York taxable income 49 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 50 $12,800 51 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 52 $17,650 53 Over $20,900 but not over $107,650 $901 plus 5.73% of excess over 54 $20,900 55 Over $107,650 but not over $269,300 $5,872 plus 6.17% of excess overS. 1509--C 33 A. 2009--C 1 $107,650 2 Over $269,300 but not over $15,845 plus 6.85% of excess 3 $1,616,450 over $269,300 4 Over $1,616,450 $108,125 plus 8.82% of excess over 5 $1,616,450 6 (vii) For taxable years beginning in two thousand twenty-four the 7 following rates shall apply: 8 If the New York taxable income is: The tax is: 9 Not over $12,800 4% of the New York taxable income 10 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 11 $12,800 12 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 13 $17,650 14 Over $20,900 but not over $107,650 $901 plus 5.61% of excess over 15 $20,900 16 Over $107,650 but not over $269,300 $5,768 plus 6.09% of excess over 17 $107,650 18 Over $269,300 but not over $15,612 plus 6.85% of excess 19 $1,616,450 over $269,300 20 Over $1,616,450 $107,892 plus 8.82% of excess over 21 $1,616,450 22 § 3. Clauses (iii), (iv), (v), (vi) and (vii) of subparagraph (B) of 23 paragraph 1 of subsection (c) of section 601 of the tax law, as added by 24 section 3 of part R of chapter 59 of the laws of 2017, is amended to 25 read as follows: 26 (iii) For taxable years beginning in two thousand twenty the following 27 rates shall apply: 28 If the New York taxable income is: The tax is: 29 Not over $8,500 4% of the New York taxable income 30 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 31 $8,500 32 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 33 $11,700 34 Over $13,900 but not over $21,400 $600 plus 5.9% of excess over 35 $13,900 36 Over $21,400 but not over $80,650 $1,042 plus 6.09% of excess over 37 $21,400 38 Over $80,650 but not over $215,400 $4,650 plus 6.41% of excess over 39 $80,650 40 Over $215,400 but not over $13,288 plus 6.85% of excess 41 $1,077,550 over $215,400 42 Over $1,077,550 $72,345 plus 8.82% of excess over 43 $1,077,550 44 (iv) For taxable years beginning in two thousand twenty-one the 45 following rates shall apply: 46 If the New York taxable income is: The tax is: 47 Not over $8,500 4% of the New York taxable income 48 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 49 $8,500 50 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 51 $11,700 52 Over $13,900 but not over $21,400 $600 plus 5.9% of excess over 53 $13,900 54 Over $21,400 but not over $80,650 $1,042 plus 5.97% of excess over 55 $21,400 56 Over $80,650 but not over $215,400 $4,579 plus 6.33% of excess overS. 1509--C 34 A. 2009--C 1 $80,650 2 Over $215,400 but not over $13,109 plus 6.85% of excess 3 $1,077,550 over $215,400 4 Over $1,077,550 $72,166 plus 8.82% of excess over 5 $1,077,550 6 (v) For taxable years beginning in two thousand twenty-two the follow- 7 ing rates shall apply: 8 If the New York taxable income is: The tax is: 9 Not over $8,500 4% of the New York taxable income 10 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 11 $8,500 12 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 13 $11,700 14 Over $13,900 but not over $80,650 $600 plus 5.85% of excess over 15 $13,900 16 Over $80,650 but not over $215,400 $4,504 plus 6.25% of excess over 17 $80,650 18 Over $215,400 but not over $12,926 plus 6.85% of excess 19 $1,077,550 over $215,400 20 Over $1,077,550 $71,984 plus 8.82% of excess over 21 $1,077,550 22 (vi) For taxable years beginning in two thousand twenty-three the 23 following rates shall apply: 24 If the New York taxable income is: The tax is: 25 Not over $8,500 4% of the New York taxable income 26 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 27 $8,500 28 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 29 $11,700 30 Over $13,900 but not over $80,650 $600 plus 5.73% of excess over 31 $13,900 32 Over $80,650 but not over $215,400 $4,424 plus 6.17% of excess over 33 $80,650 34 Over $215,400 but not over $12,738 plus 6.85% of excess 35 $1,077,550 over $215,400 36 Over $1,077,550 $71,796 plus 8.82% of excess over 37 $1,077,550 38 (vii) For taxable years beginning in two thousand twenty-four the 39 following rates shall apply: 40 If the New York taxable income is: The tax is: 41 Not over $8,500 4% of the New York taxable income 42 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 43 $8,500 44 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 45 $11,700 46 Over $13,900 but not over $80,650 $600 plus 5.61% of excess over 47 $13,900 48 Over $80,650 but not over $215,400 $4,344 plus 6.09% of excess over 49 $80,650 50 Over $215,400 but not over $12,550 plus 6.85% of excess 51 $1,077,550 over $215,400 52 Over $1,077,550 $71,608 plus 8.82% of excess over 53 $1,077,550 54 § 4. Subparagraph (D) of paragraph 1 of subsection (d-1) of section 55 601 of the tax law, as amended by section 4 of part R of chapter 59 of 56 the laws of 2017, is amended to read as follows:S. 1509--C 35 A. 2009--C 1 (D) The tax table benefit is the difference between (i) the amount of 2 taxable income set forth in the tax table in paragraph one of subsection 3 (a) of this section not subject to the 8.82 percent rate of tax for the 4 taxable year multiplied by such rate and (ii) the dollar denominated tax 5 for such amount of taxable income set forth in the tax table applicable 6 to the taxable year in paragraph one of subsection (a) of this section 7 less the sum of the tax table benefits in subparagraphs (A), (B) and (C) 8 of this paragraph. The fraction for this subparagraph is computed as 9 follows: the numerator is the lesser of fifty thousand dollars or the 10 excess of New York adjusted gross income for the taxable year over two 11 million dollars and the denominator is fifty thousand dollars. This 12 subparagraph shall apply only to taxable years beginning on or after 13 January first, two thousand twelve and before January first, two thou- 14 sand [twenty] twenty-five. 15 § 5. Subparagraph (C) of paragraph 2 of subsection (d-1) of section 16 601 of the tax law, as amended by section 5 of part R of chapter 59 of 17 the laws of 2017, is amended to read as follows: 18 (C) The tax table benefit is the difference between (i) the amount of 19 taxable income set forth in the tax table in paragraph one of subsection 20 (b) of this section not subject to the 8.82 percent rate of tax for the 21 taxable year multiplied by such rate and (ii) the dollar denominated tax 22 for such amount of taxable income set forth in the tax table applicable 23 to the taxable year in paragraph one of subsection (b) of this section 24 less the sum of the tax table benefits in subparagraphs (A) and (B) of 25 this paragraph. The fraction for this subparagraph is computed as 26 follows: the numerator is the lesser of fifty thousand dollars or the 27 excess of New York adjusted gross income for the taxable year over one 28 million five hundred thousand dollars and the denominator is fifty thou- 29 sand dollars. This subparagraph shall apply only to taxable years begin- 30 ning on or after January first, two thousand twelve and before January 31 first, two thousand [twenty] twenty-five. 32 § 6. Subparagraph (C) of paragraph 3 of subsection (d-1) of section 33 601 of the tax law, as amended by section 6 of part R of chapter 59 of 34 the laws of 2017, is amended to read as follows: 35 (C) The tax table benefit is the difference between (i) the amount of 36 taxable income set forth in the tax table in paragraph one of subsection 37 (c) of this section not subject to the 8.82 percent rate of tax for the 38 taxable year multiplied by such rate and (ii) the dollar denominated tax 39 for such amount of taxable income set forth in the tax table applicable 40 to the taxable year in paragraph one of subsection (c) of this section 41 less the sum of the tax table benefits in subparagraphs (A) and (B) of 42 this paragraph. The fraction for this subparagraph is computed as 43 follows: the numerator is the lesser of fifty thousand dollars or the 44 excess of New York adjusted gross income for the taxable year over one 45 million dollars and the denominator is fifty thousand dollars. This 46 subparagraph shall apply only to taxable years beginning on or after 47 January first, two thousand twelve and before January first, two thou- 48 sand [twenty] twenty-five. 49 § 7. This act shall take effect immediately. 50 PART Q 51 Section 1. Subsection (g) of section 615 of the tax law, as amended by 52 section 1 of part S of chapter 59 of the laws of 2017, is amended to 53 read as follows:S. 1509--C 36 A. 2009--C 1 (g) Notwithstanding subsection (a) of this section, the New York item- 2 ized deduction for charitable contributions shall be the amount allowed 3 under section one hundred seventy of the internal revenue code, as modi- 4 fied by paragraph nine of subsection (c) of this section and as limited 5 by this subsection. (1) With respect to an individual whose New York 6 adjusted gross income is over one million dollars and no more than ten 7 million dollars, the New York itemized deduction shall be an amount 8 equal to fifty percent of any charitable contribution deduction allowed 9 under section one hundred seventy of the internal revenue code for taxa- 10 ble years beginning after two thousand nine and before two thousand 11 [twenty] twenty-five. With respect to an individual whose New York 12 adjusted gross income is over one million dollars, the New York itemized 13 deduction shall be an amount equal to fifty percent of any charitable 14 contribution deduction allowed under section one hundred seventy of the 15 internal revenue code for taxable years beginning in two thousand nine 16 or after two thousand [nineteen] twenty-four. 17 (2) With respect to an individual whose New York adjusted gross income 18 is over ten million dollars, the New York itemized deduction shall be an 19 amount equal to twenty-five percent of any charitable contribution 20 deduction allowed under section one hundred seventy of the internal 21 revenue code for taxable years beginning after two thousand nine and 22 ending before two thousand [twenty] twenty-five. 23 § 2. Subdivision (g) of section 11-1715 of the administrative code of 24 the city of New York, as amended by section 2 of part S of chapter 59 of 25 the laws of 2017, is amended to read as follows: 26 (g) Notwithstanding subdivision (a) of this section, the city itemized 27 deduction for charitable contributions shall be the amount allowed under 28 section one hundred seventy of the internal revenue code, as limited by 29 this subdivision. (1) With respect to an individual whose New York 30 adjusted gross income is over one million dollars but no more than ten 31 million dollars, the New York itemized deduction shall be an amount 32 equal to fifty percent of any charitable contribution deduction allowed 33 under section one hundred seventy of the internal revenue code for taxa- 34 ble years beginning after two thousand nine and before two thousand 35 [twenty] twenty-five. With respect to an individual whose New York 36 adjusted gross income is over one million dollars, the New York itemized 37 deduction shall be an amount equal to fifty percent of any charitable 38 contribution deduction allowed under section one hundred seventy of the 39 internal revenue code for taxable years beginning in two thousand nine 40 or after two thousand [nineteen] twenty-four. 41 (2) With respect to an individual whose New York adjusted gross income 42 is over ten million dollars, the New York itemized deduction shall be an 43 amount equal to twenty-five percent of any charitable contribution 44 deduction allowed under section one hundred seventy of the internal 45 revenue code for taxable years beginning after two thousand nine and 46 ending before two thousand [twenty] twenty-five. 47 § 3. This act shall take effect immediately and shall apply to taxable 48 years beginning on or after January 1, 2018. 49 PART R 50 Section 1. Paragraph (a) of subdivision 25 of section 210-B of the tax 51 law, as amended by chapter 315 of the laws of 2017, is amended to read 52 as follows: 53 (a) General. A taxpayer shall be allowed a credit against the tax 54 imposed by this article. Such credit, to be computed as hereinafterS. 1509--C 37 A. 2009--C 1 provided, shall be allowed for bioheating fuel, used for space heating 2 or hot water production for residential purposes within this state 3 purchased before January first, two thousand [twenty] twenty-three. Such 4 credit shall be $0.01 per percent of biodiesel per gallon of bioheating 5 fuel, not to exceed twenty cents per gallon, purchased by such taxpayer. 6 Provided, however, that on or after January first, two thousand seven- 7 teen, this credit shall not apply to bioheating fuel that is less than 8 six percent biodiesel per gallon of bioheating fuel. 9 § 2. Paragraph 1 of subdivision (mm) of section 606 of the tax law, as 10 amended by chapter 315 of the laws of 2017, is amended to read as 11 follows: 12 (1) A taxpayer shall be allowed a credit against the tax imposed by 13 this article. Such credit, to be computed as hereinafter provided, shall 14 be allowed for bioheating fuel, used for space heating or hot water 15 production for residential purposes within this state and purchased on 16 or after July first, two thousand six and before July first, two thou- 17 sand seven and on or after January first, two thousand eight and before 18 January first, two thousand [twenty] twenty-three. Such credit shall be 19 $0.01 per percent of biodiesel per gallon of bioheating fuel, not to 20 exceed twenty cents per gallon, purchased by such taxpayer. Provided, 21 however, that on or after January first, two thousand seventeen, this 22 credit shall not apply to bioheating fuel that is less than six percent 23 biodiesel per gallon of bioheating fuel. 24 § 3. This act shall take effect immediately. 25 PART S 26 Section 1. Subdivision (e) of section 23 of part U of chapter 61 of 27 the laws of 2011, as amended by section 5 of part G of chapter 60 of the 28 laws of 2016, is amended to read as follows: 29 (e) sections twenty-one and twenty-one-a of this act shall expire and 30 be deemed repealed December 31, [2019] 2024. 31 § 2. This act shall take effect immediately. 32 PART T 33 Section 1. Subdivision 3 of section 77 of the cooperative corporations 34 law, as amended by chapter 429 of the laws of 1992, is amended to read 35 as follows: 36 3. Such annual fee shall be paid for each calendar year on the 37 fifteenth day of March next succeeding the close of such calendar year 38 but shall not be payable after January first, two thousand twenty; 39 provided, however, that cooperative corporations described in subdivi- 40 sions one or two of this section shall continue to not be subject to the 41 franchise, license, and corporation taxes referenced in such subdivi- 42 sions or, in the case of cooperative cooperations described in subdivi- 43 sion two of this section, the tax imposed under section one-hundred 44 eighty-six-a of the tax law. 45 § 2. Section 66 of the rural electric cooperative law, as amended by 46 chapter 888 of the laws of 1983, is amended to read as follows: 47 § 66. License fee in lieu of all franchise, excise, income, corpo- 48 ration and sales and compensating use taxes. Each cooperative and 49 foreign corporation doing business in this state pursuant to this chap- 50 ter shall pay annually, on or before the first day of July, to the state 51 tax commission, a fee of ten dollars, but shall be exempt from all other 52 franchise, excise, income, corporation and sales and compensating useS. 1509--C 38 A. 2009--C 1 taxes whatsoever. The exemption from the sales and compensating use 2 taxes provided by this section shall not apply to the taxes imposed 3 pursuant to section eleven hundred seven or eleven hundred eight of the 4 tax law. Nothing contained in this section shall be deemed to exempt 5 such corporations from collecting and paying over sales and compensating 6 use taxes on retail sales of tangible personal property and services 7 made by such corporations to purchasers required to pay such taxes 8 imposed pursuant to article twenty-eight or authorized pursuant to the 9 authority of article twenty-nine of the tax law. Such annual fee shall 10 not be payable after January first, two thousand twenty. 11 § 3. This act shall take effect immediately. 12 PART U 13 Section 1. Paragraph (e) of subdivision 26 of section 210-B of the tax 14 law, as amended by section 2 of part RR of chapter 59 of the laws of 15 2018, is amended to read as follows: 16 (e) [To] Except in the case of a qualified rehabilitation project 17 undertaken within a state park, state historic site, or other land owned 18 by the state, that is under the jurisdiction of the office of parks, 19 recreation and historic preservation, to be eligible for the credit 20 allowable under this subdivision, the rehabilitation project shall be in 21 whole or in part located within a census tract which is identified as 22 being at or below one hundred percent of the state median family income 23 as calculated as of April first of each year using the most recent five 24 year estimate from the American community survey published by the United 25 States Census bureau. If there is a change in the most recent five year 26 estimate, a census tract that qualified for eligibility under this 27 program before information about the change was released will remain 28 eligible for a credit under this subdivision for an additional two 29 calendar years. 30 § 2. Paragraph 5 of subsection (oo) of section 606 of the tax law, as 31 amended by section 1 of part RR of chapter 59 of the laws of 2018, is 32 amended to read as follows: 33 (5) [To] Except in the case of a qualified rehabilitation project 34 undertaken within a state park, state historic site, or other land owned 35 by the state, that is under the jurisdiction of the office of parks, 36 recreation and historic preservation, to be eligible for the credit 37 allowable under this subsection the rehabilitation project shall be in 38 whole or in part located within a census tract which is identified as 39 being at or below one hundred percent of the state median family income 40 as calculated as of April first of each year using the most recent five 41 year estimate from the American community survey published by the United 42 States Census bureau. If there is a change in the most recent five year 43 estimate, a census tract that qualified for eligibility under this 44 program before information about the change was released will remain 45 eligible for a credit under this subsection for an additional two calen- 46 dar years. 47 § 3. Paragraph 5 of subdivision (y) of section 1511 of the tax law, as 48 amended by section 3 of part RR of chapter 59 of the laws of 2018, is 49 amended to read as follows: 50 (5) [To] Except in the case of a qualified rehabilitation project 51 undertaken within a state park, state historic site, or other land owned 52 by the state, that is under the jurisdiction of the office of parks, 53 recreation and historic preservation, to be eligible for the credit 54 allowable under this subdivision, the rehabilitation project shall be inS. 1509--C 39 A. 2009--C 1 whole or in part located within a census tract which is identified as 2 being at or below one hundred percent of the state median family income 3 as calculated as of April first of each year using the most recent five 4 year estimate from the American community survey published by the United 5 States Census bureau. If there is a change in the most recent five year 6 estimate, a census tract that qualified for eligibility under this 7 program before information about the change was released will remain 8 eligible for a credit under this subdivision for an additional two 9 calendar years. 10 § 3-a. Clause (iv) of subparagraph (A) of paragraph 5 of subsection 11 (pp) of section 606 of the tax law, as amended by chapter 239 of the 12 laws of 2009, is amended to read as follows: 13 (iv) (1) which is in whole or in part a targeted area residence within 14 the meaning of section 143(j) of the internal revenue code; or (2) is 15 located within a census tract which is identified as being at or below 16 one hundred percent of the state median family income in the most recent 17 federal census; or (3) which is located in a city with a population of 18 less than one million with a poverty rate greater than fifteen percent, 19 rounded to the nearest whole number, in the most recent five year esti- 20 mate from the American community survey published by the United States 21 census bureau. 22 § 4. This act shall take effect immediately; provided however, 23 sections one, two and three of this act shall apply to taxable years 24 beginning on and after January 1, 2020 and section three-a of this act 25 shall apply to taxable years beginning on and after January 1, 2019. 26 PART V 27 Section 1. Subdivision (jj) of section 1115 of the tax law, as added 28 by section 1 of part UU of chapter 59 of the laws of 2015, is amended to 29 read as follows: 30 (jj) Tangible personal property or services otherwise taxable under 31 this article sold to a related person shall not be subject to the taxes 32 imposed by section eleven hundred five of this article or the compensat- 33 ing use tax imposed under section eleven hundred ten of this article 34 where the purchaser can show that the following conditions have been met 35 to the extent they are applicable: (1)(i) the vendor and the purchaser 36 are referenced as either a "covered company" as described in section 37 243.2(f) or a "material entity" as described in section 243.2(l) of the 38 Code of Federal Regulations in a resolution plan that has been submitted 39 to an agency of the United States for the purpose of satisfying subpara- 40 graph 1 of paragraph (d) of section one hundred sixty-five of the Dodd- 41 Frank Wall Street Reform and Consumer Protection Act (the "Act") or any 42 successor law, or (ii) the vendor and the purchaser are separate legal 43 entities pursuant to a divestiture directed pursuant to subparagraph 5 44 of paragraph (d) of section one hundred sixty-five of such act or any 45 successor law; (2) the sale would not have occurred between such related 46 entities were it not for such resolution plan or divestiture; and (3) in 47 acquiring such property or services, the vendor did not claim an 48 exemption from the tax imposed by this state or another state based on 49 the vendor's intent to resell such services or property. A person is 50 related to another person for purposes of this subdivision if the person 51 bears a relationship to such person described in section two hundred 52 sixty-seven of the internal revenue code. The exemption provided by this 53 subdivision shall not apply to sales made, services rendered, or uses 54 occurring after June thirtieth, two thousand [nineteen] twenty-one,S. 1509--C 40 A. 2009--C 1 except with respect to sales made, services rendered, or uses occurring 2 pursuant to binding contracts entered into on or before such date; but 3 in no case shall such exemption apply after June thirtieth, two thousand 4 twenty-four. 5 § 2. This act shall take effect immediately. 6 PART W 7 Section 1. The mental hygiene law is amended by adding a new section 8 32.38 to read as follows: 9 § 32.38 The recovery tax credit program. 10 (a) Authorization. The commissioner is authorized to and shall estab- 11 lish and administer the recovery tax credit program to provide tax 12 incentives to certified employers for employing eligible individuals in 13 recovery from a substance use disorder in part-time and full-time posi- 14 tions in the state. The commissioner is authorized to allocate up to two 15 million dollars of tax credits annually for the recovery tax credit 16 program beginning in the year two thousand twenty. 17 (b) Definitions. 1. The term "certified employer" means an employer 18 that has received a certificate of tax credit from the commissioner 19 after the commissioner has determined that the employer: 20 (i) provides a recovery supportive environment for their employees 21 evidenced by a formal working relationship with a local recovery or 22 treatment provider certified by the office to provide support for 23 employers including any necessary assistance in the hiring process of 24 eligible individuals in recovery from a substance use disorder and 25 training for employers or supervisors; and 26 (ii) fulfills the eligibility criteria set forth in this section and 27 by the commissioner to participate in the recovery tax credit program 28 established in this section. 29 2. The term "eligible individual" means an individual with a substance 30 use disorder as that term is defined in section 1.03 of this chapter who 31 is in a state of wellness where there is an abatement of signs and symp- 32 toms that characterize active addiction and has demonstrated to the 33 qualified employer's satisfaction, pursuant to guidelines established by 34 the office, that he or she has completed a course of treatment or is 35 currently in receipt of treatment for such substance use disorder. A 36 relapse in an individual's state of wellness shall not make the individ- 37 ual ineligible, so long as such individual shows a continued commitment 38 to recovery that aligns with an individual's relapse prevention plan, 39 discharge plan, and/or recovery plan. 40 (c) Application and approval process. 1. To participate in the program 41 established by this section, an employer must, in a form prescribed by 42 the commissioner, apply annually to the office by January fifteenth to 43 claim credit based on eligible individuals employed during the preceding 44 calendar year. As part of such application, an employer must: 45 (i) Agree to allow the department of taxation and finance to share its 46 tax information with the office of alcoholism and substance abuse 47 services. However, any information shared because of this agreement 48 shall not be available for disclosure or inspection under the state 49 freedom of information law. 50 (ii) Allow the office of alcoholism and substance abuse services and 51 its agents access to limited and specific information necessary to moni- 52 tor compliance with program eligibility requirements. Such information 53 shall be confidential and only used for the stated purpose of this 54 section.S. 1509--C 41 A. 2009--C 1 (iii) Demonstrate that the employer has satisfied program eligibility 2 requirements and provided all the information necessary, including the 3 number of hours worked by any eligible individual, for the commissioner 4 to compute an actual amount of credit allowed. 5 2. (i) After reviewing the application and finding it sufficient, the 6 commissioner shall issue a certificate of tax credit by March thirty- 7 first. Such certificate shall include, but not be limited to, the name 8 and employer identification number of the certified employer, the amount 9 of credit that the certified employer may claim, and any other informa- 10 tion the commissioner of taxation and finance determines is necessary. 11 (ii) In determining the amount of credit that any employer may claim, 12 the commissioner shall review all claims submitted for credit by employ- 13 ers and, to the extent that the total amount claimed by employers 14 exceeds the amount allocated for the program in that calendar year, 15 shall issue credits on a pro-rata basis corresponding to each claimant's 16 share of the total claimed amount. 17 (d) Eligibility. A certified employer shall be entitled to a tax cred- 18 it equal to the product of one dollar and the number of hours worked by 19 each eligible individual during such eligible individual's period of 20 employment. The credit shall not be allowed unless the eligible indi- 21 vidual has worked in state for a minimum of five hundred hours for the 22 certified employer, and the credit cannot exceed two thousand dollars 23 per eligible individual employed by the certified employer in the state. 24 The certified employer may claim a credit for each eligible employee 25 starting on the day the employee is hired and ends on December thirty- 26 first of the immediately succeeding calendar year or the last day of the 27 employee's employment by the certified employer, whichever comes first. 28 If an employee has worked in excess of five hundred hours between the 29 date of hiring and December thirty-first of that year, an employer can 30 elect to compute and claim a credit for such employee in that year based 31 on the hours worked by December thirty-first. Alternatively, the employ- 32 er may elect to include such individual in the computation of the credit 33 in the year immediately succeeding the year in which the employee was 34 hired. In such case, the credit shall be computed on the basis of all 35 hours worked by such eligible individual from the date of hire to the 36 earlier of the last day of employment or December thirty-first of the 37 succeeding year. However, in no event may an employee generate credit 38 for hours worked in excess of two thousand hours. An employer may claim 39 credit only once with respect to any eligible individual and may not 40 aggregate hours of two or more employees to reach the minimum number of 41 hours. 42 (e) Duties of the commissioner. The commissioner shall annually 43 provide to the commissioner of the department of taxation and finance 44 information about the program including, but not limited to, the number 45 of certified employers then participating in the program, unique identi- 46 fying information for each certified employer, the number of eligible 47 individuals employed by each certified employer, unique identifying 48 information for each eligible individual employed by the certified 49 employers, the number of hours worked by such eligible individuals, the 50 total dollar amount of claims for credit, and the dollar amount of cred- 51 it granted to each certified employer. 52 (f) Certified employer's taxable year. If the certified employer's 53 taxable year is a calendar year, the employer shall be entitled to claim 54 the credit as shown on the certificate of tax credit on the calendar 55 year return for which the certificate of tax credit was issued. If the 56 certified employer's taxable year is a fiscal year, the employer shallS. 1509--C 42 A. 2009--C 1 be entitled to claim the credit as shown on the certificate of tax cred- 2 it on the return for the fiscal year that includes the last day of the 3 calendar year covered by the certificate of tax credit. 4 (g) Cross references. For application of the credit provided for in 5 this section, see the following provisions of the tax law: 6 1. Article 9-A: Section 210-B, subdivision 53. 7 2. Article 22: Section 606, subsection (jjj). 8 3. Article 33: Section 1511, subdivision (dd). 9 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 10 sion 53 to read as follows: 11 53. Recovery tax credit. (a) Allowance of credit. A taxpayer that is a 12 certified employer pursuant to section 32.38 of the mental hygiene law 13 that has received a certificate of tax credit from the commissioner of 14 the office of alcoholism and substance abuse services shall be allowed a 15 credit against the tax imposed by this article equal to the amount shown 16 on such certificate of tax credit. A taxpayer that is a partner in a 17 partnership or member of a limited liability company that has been 18 certified by the commissioner of the office of alcoholism and substance 19 abuse services as a qualified employer pursuant to section 32.38 of the 20 mental hygiene law shall be allowed its pro rata share of the credit 21 earned by the partnership or limited liability company. 22 (b) Application of credit. The credit allowed under this subdivision 23 for any taxable year may not reduce the tax due for that year to less 24 than the amount prescribed in paragraph (d) of subdivision one of 25 section two hundred ten of this article. However, if the amount of the 26 credit allowed under this subdivision for any taxable year reduces the 27 tax to that amount or if the taxpayer otherwise pays tax based on the 28 fixed dollar minimum amount, any amount of credit not deductible in that 29 taxable year will be treated as an overpayment of tax to be credited or 30 refunded in accordance with the provisions of section one thousand 31 eighty-six of this chapter. Provided, however, no interest will be paid 32 thereon. 33 (c) Tax return requirement. The taxpayer shall be required to attach 34 to its tax return, in the form prescribed by the commissioner, proof of 35 receipt of its certificate of tax credit issued by the commissioner of 36 the office of alcoholism and substance abuse services pursuant to 37 section 32.38 of the mental hygiene law. 38 § 3. Subparagraph (B) of paragraph 1 of subdivision (i) of section 606 39 of the tax law is amended by adding a new clause (xliv) to read as 40 follows: 41 (xliv) Recovery tax credit under Amount of credit under 42 subsection (jjj) subdivision fifty-three of 43 section two hundred ten-B 44 § 4. Section 606 of the tax law is amended by adding a new subsection 45 (jjj) to read as follows: 46 (jjj) Recovery tax credit. (1) Allowance of credit. A taxpayer that is 47 a qualified employer pursuant to section 32.38 of the mental hygiene law 48 that has received a certificate of tax credit from the commissioner of 49 the office of alcoholism and substance abuse services shall be allowed a 50 credit against the tax imposed by this article equal to the amount shown 51 on such certificate of tax credit. A taxpayer that is a partner in a 52 partnership, member of a limited liability company or shareholder in an 53 S corporation that has been certified by the commissioner of the office 54 of alcoholism and substance abuse services as a qualified employerS. 1509--C 43 A. 2009--C 1 pursuant to section 32.38 of the mental hygiene law shall be allowed its 2 pro rata share of the credit earned by the partnership, limited liabil- 3 ity company or S corporation. 4 (2) Overpayment. If the amount of the credit allowed under this 5 subsection for any taxable year exceeds the taxpayer's tax for the taxa- 6 ble year, the excess shall be treated as an overpayment of tax to be 7 credited or refunded in accordance with the provisions of section six 8 hundred eighty-six of this article, provided, however, no interest will 9 be paid thereon. 10 (3) Tax return requirement. The taxpayer shall be required to attach 11 to its tax return, in the form prescribed by the commissioner, proof of 12 receipt of its certificate of tax credit issued by the commissioner of 13 the office of alcoholism and substance abuse services pursuant to 14 section 32.38 of the mental hygiene law. 15 § 5. Section 1511 of the tax law is amended by adding a new subdivi- 16 sion (dd) to read as follows: 17 (dd) Recovery tax credit. (1) Allowance of credit. A taxpayer that is 18 a qualified employer pursuant to section 32.38 of the mental hygiene law 19 that has received a certificate of tax credit from the commissioner of 20 the office of alcoholism and substance abuse services shall be allowed a 21 credit against the tax imposed by this article equal to the amount shown 22 on such certificate of tax credit. A taxpayer that is a partner in a 23 partnership or member of a limited liability company that has been 24 certified by the commissioner of the office of alcoholism and substance 25 abuse services as a qualified employer pursuant to section 32.38 of the 26 mental hygiene law shall be allowed its pro rata share of the credit 27 earned by the partnership or limited liability company. 28 (2) Application of credit. The credit allowed under this subdivision 29 for any taxable year shall not reduce the tax due for such year to less 30 than the minimum tax fixed by paragraph four of subdivision (a) of 31 section fifteen hundred two of this article or by section fifteen 32 hundred two-a of this article, whichever is applicable. However, if the 33 amount of credit allowed under this subdivision for any taxable year 34 reduces the tax to such amount, then any amount of credit thus not 35 deductible in such taxable year shall be treated as an overpayment of 36 tax to be credited or refunded in accordance with the provisions of 37 section one thousand eighty-six of this chapter. Provided, however, the 38 provisions of subsection (c) of section one thousand eighty-eight of 39 this chapter notwithstanding, no interest shall be paid thereon. 40 (3) Tax return requirement. The taxpayer shall be required to attach 41 to its tax return in the form prescribed by the commissioner, proof of 42 receipt of its certificate of tax credit issued by the commissioner of 43 the office of alcoholism and substance abuse services pursuant to 44 section 32.38 of the mental hygiene law. 45 § 6. This act shall take effect immediately and shall apply to taxable 46 years beginning on and after January 1, 2020 and shall apply to those 47 eligible individuals hired after this act shall take effect. 48 PART X 49 Section 1. Paragraph (a) of subdivision 9 of section 208 of the tax 50 law is amended by adding a new subparagraph 20 to read as follows: 51 (20) Any amount excepted, for purposes of subsection (a) of section 52 one hundred eighteen of the internal revenue code, from the term 53 "contribution to the capital of the taxpayer" by paragraph two ofS. 1509--C 44 A. 2009--C 1 subsection (b) of section one hundred eighteen of the internal revenue 2 code. 3 § 2. Paragraph 1 of subdivision (b) of section 1503 of the tax law is 4 amended by adding a new subparagraph (T) to read as follows: 5 (T) Any amount excepted, for purposes of subsection (a) of section one 6 hundred eighteen of the internal revenue code, from the term "contrib- 7 ution to the capital of the taxpayer" by paragraph two of subsection (b) 8 of section one hundred eighteen of the internal revenue code. 9 § 3. Paragraph (a) of subdivision 8 of section 11-602 of the adminis- 10 trative code of the city of New York is amended by adding a new subpara- 11 graph 14 to read as follows: 12 (14) any amount excepted, for purposes of subsection (a) of section 13 one hundred eighteen of the internal revenue code, from the term 14 "contribution to the capital of the taxpayer" by paragraph two of 15 subsection (b) of section one hundred eighteen of the internal revenue 16 code. 17 § 4. This act shall take effect immediately and shall apply to taxable 18 years beginning on or after January 1, 2018. 19 PART Y 20 Intentionally Omitted 21 PART Z 22 Section 1. Paragraph 3 of subdivision (a) and paragraphs 2 and 5 of 23 subdivision (c) of section 43 of the tax law, as added by section 7 of 24 part K of chapter 59 of the laws of 2017, are amended to read as 25 follows: 26 (3) The total amount of credit allowable to a qualified life sciences 27 company, or, if the life sciences company is properly included or 28 required to be included in a combined report, to the combined group, 29 taken in the aggregate, shall not exceed five hundred thousand dollars 30 in any taxable year. If the [life sciences company] taxpayer is a part- 31 ner in a partnership that is a life sciences company or a shareholder of 32 a New York S corporation that is a life sciences company, then the total 33 amount of credit allowable shall be applied at the entity level, so that 34 the total amount of credit allowable to all the partners or shareholders 35 of each such entity, taken in the aggregate, does not exceed five 36 hundred thousand dollars in any taxable year. 37 (2) "New business" means any business that qualifies as a new business 38 under either paragraph (f) of subdivision one of section two hundred 39 ten-B or paragraph ten of subsection [one] (a) of section six hundred 40 six of this chapter. 41 (5) "Related person" means a related person as defined in subparagraph 42 [(c)] (C) of paragraph three of subsection (b) of section 465 of the 43 internal revenue code. For this purpose, a "related person" shall 44 include an entity that would have qualified as a "related person" if it 45 had not been dissolved, liquidated, merged with another entity or other- 46 wise ceased to exist or operate. 47 § 2. Subdivision 5 of section 209 of the tax law, as amended by 48 section 5 of part A of chapter 59 of the laws of 2014, is amended to 49 read as follows: 50 5. For any taxable year of a real estate investment trust as defined 51 in section eight hundred fifty-six of the internal revenue code in which 52 such trust is subject to federal income taxation under section eightS. 1509--C 45 A. 2009--C 1 hundred fifty-seven of such code, such trust shall be subject to a tax 2 computed under either paragraph (a) or (d) of subdivision one of section 3 two hundred ten of this chapter, whichever is greater, and shall not be 4 subject to any tax under article thirty-three of this chapter except for 5 a captive REIT required to file a combined return under subdivision (f) 6 of section fifteen hundred fifteen of this chapter. In the case of such 7 a real estate investment trust, including a captive REIT as defined in 8 section two of this chapter, the term "entire net income" means "real 9 estate investment trust taxable income" as defined in paragraph two of 10 subdivision (b) of section eight hundred fifty-seven (as modified by 11 section eight hundred fifty-eight) of the internal revenue code [plus12the amount taxable under paragraph three of subdivision (b) of section13eight hundred fifty-seven of such code], subject to the modifications 14 required by subdivision nine of section two hundred eight of this arti- 15 cle. 16 § 3. Paragraph (a) of subdivision 8 of section 211 of the tax law, as 17 amended by chapter 760 of the laws of 1992, is amended to read as 18 follows: 19 (a) Except in accordance with proper judicial order or as otherwise 20 provided by law, it shall be unlawful for any tax commissioner, any 21 officer or employee of the department [of taxation and finance], or any 22 person who, pursuant to this section, is permitted to inspect any 23 report, or to whom any information contained in any report is furnished, 24 or any person engaged or retained by such department on an independent 25 contract basis, or any person who in any manner may acquire knowledge of 26 the contents of a report filed pursuant to this article, to divulge or 27 make known in any manner the amount of income or any particulars set 28 forth or disclosed in any report under this article. The officers 29 charged with the custody of such reports shall not be required to 30 produce any of them or evidence of anything contained in them in any 31 action or proceeding in any court, except on behalf of the state or the 32 commissioner in an action or proceeding under the provisions of this 33 chapter or in any other action or proceeding involving the collection of 34 a tax due under this chapter to which the state or the commissioner is a 35 party or a claimant, or on behalf of any party to any action or proceed- 36 ing under the provisions of this article when the reports or facts shown 37 thereby are directly involved in such action or proceeding, in any of 38 which events the court may require the production of, and may admit in 39 evidence, so much of said reports or of the facts shown thereby as are 40 pertinent to the action or proceeding, and no more. The commissioner 41 may, nevertheless, publish a copy or a summary of any determination or 42 decision rendered after the formal hearing provided for in section one 43 thousand eighty-nine of this chapter. Nothing herein shall be construed 44 to prohibit the delivery to a corporation or its duly authorized repre- 45 sentative of a copy of any report filed by it, nor to prohibit the 46 publication of statistics so classified as to prevent the identification 47 of particular reports and the items thereof; or the publication of 48 delinquent lists showing the names of taxpayers who have failed to pay 49 their taxes at the time and in the manner provided by section two 50 hundred thirteen of this chapter together with any relevant information 51 which in the opinion of the commissioner may assist in the collection of 52 such delinquent taxes; or the inspection by the attorney general or 53 other legal representatives of the state of the report of any corpo- 54 ration which shall bring action to set aside or review the tax based 55 thereon, or against which an action or proceeding under this chapter has 56 been recommended by the commissioner of taxation and finance or theS. 1509--C 46 A. 2009--C 1 attorney general or has been instituted; or the inspection of the 2 reports of any corporation by the comptroller or duly designated officer 3 or employee of the state department of audit and control, for purposes 4 of the audit of a refund of any tax paid by such corporation under this 5 article[; and nothing in this chapter shall be construed to prohibit the6publication of the issuer's allocation percentage of any corporation, as7such term "issuer's allocation percentage" is defined in subparagraph8one of paragraph (b) of subdivision three of section two hundred ten of9this article]. 10 § 4. Subdivision (a) of section 213-b of the tax law, as amended by 11 section 10 of part Q of chapter 60 of the laws of 2016, is amended to 12 read as follows: 13 (a) First installments for certain taxpayers.--In privilege periods of 14 twelve months ending at any time during the calendar year nineteen 15 hundred seventy and thereafter, every taxpayer subject to the tax 16 imposed by section two hundred nine of this chapter must pay with the 17 report required to be filed for the preceding privilege period, or with 18 an application for extension of the time for filing the report, for 19 taxable years beginning before January first, two thousand sixteen, and 20 must pay on or before the fifteenth day of the third month of such priv- 21 ilege periods, for taxable years beginning on or after January first, 22 two thousand sixteen, an amount equal to (i) twenty-five percent of the 23 second preceding year's tax if the second preceding year's tax exceeded 24 one thousand dollars but was equal to or less than one hundred thousand 25 dollars, or (ii) forty percent of the second preceding year's tax if the 26 second preceding year's tax exceeded one hundred thousand dollars. If 27 the second preceding year's tax under section two hundred nine of this 28 chapter exceeded one thousand dollars and the taxpayer is subject to the 29 tax surcharge imposed by section two hundred nine-B of this chapter, the 30 taxpayer must also pay with the tax surcharge report required to be 31 filed for the second preceding privilege period, or with an application 32 for extension of the time for filing the report, for taxable years 33 beginning before January first, two thousand sixteen, and must pay on or 34 before the fifteenth day of the third month of such privilege periods, 35 for taxable years beginning on or after January first, two thousand 36 sixteen, an amount equal to (i) twenty-five percent of the tax surcharge 37 imposed for the second preceding year if the second preceding year's tax 38 was equal to or less than one hundred thousand dollars, or (ii) forty 39 percent of the tax surcharge imposed for the second preceding year if 40 the second preceding year's tax exceeded one hundred thousand dollars. 41 Provided, however, that every taxpayer that is [an] a New York S corpo- 42 ration must pay with the report required to be filed for the preceding 43 privilege period, or with an application for extension of the time for 44 filing the report, an amount equal to (i) twenty-five percent of the 45 preceding year's tax if the preceding year's tax exceeded one thousand 46 dollars but was equal to or less than one hundred thousand dollars, or 47 (ii) forty percent of the preceding year's tax if the preceding year's 48 tax exceeded one hundred thousand dollars. [If the preceding year's tax49under section two hundred nine of this article exceeded one thousand50dollars and such taxpayer that is an S corporation is subject to the tax51surcharge imposed by section two hundred nine-B of this article, the52taxpayer must also pay with the tax surcharge report required to be53filed for the preceding privilege period, or with an application for54extension of the time for filing the report, an amount equal to (i)55twenty-five percent of the tax surcharge imposed for the preceding year56if the preceding year's tax was equal equal to or less than one hundredS. 1509--C 47 A. 2009--C 1thousand dollars, or (ii) forty percent of the tax surcharge imposed for2the preceding year if the preceding year's tax exceeded one hundred3thousand dollars.] 4 § 5. Subdivision (e) of section 213-b of the tax law, as amended by 5 chapter 166 of the laws of 1991, the subdivision heading as amended by 6 section 10-b of part Q of chapter 60 of the laws of 2016, is amended to 7 read as follows: 8 (e) Interest on certain installments based on the second preceding 9 year's tax.--Notwithstanding the provisions of section one thousand 10 eighty-eight of this chapter or of section sixteen of the state finance 11 law, if an amount paid pursuant to subdivision (a) exceeds the tax or 12 tax surcharge, respectively, shown on the report required to be filed by 13 the taxpayer for the privilege period during which the amount was paid, 14 interest shall be allowed and paid on the amount by which the amount so 15 paid pursuant to such subdivision exceeds such tax or tax surcharge. In 16 the case of amounts so paid pursuant to subdivision (a), such interest 17 shall be allowed and paid at the overpayment rate set by the commission- 18 er of taxation and finance pursuant to section one thousand ninety-six 19 of this chapter, or if no rate is set, at the rate of six per centum per 20 annum from the date of payment of the amount so paid pursuant to such 21 subdivision to the fifteenth day of the [third] fourth month following 22 the close of the taxable year, provided, however, that no interest shall 23 be allowed or paid under this subdivision if the amount thereof is less 24 than one dollar or if such interest becomes payable solely because of a 25 carryback of a net operating loss in a subsequent privilege period. 26 § 6. Subdivision (a) of section 1503 of the tax law, as amended by 27 chapter 817 of the laws of 1987, is amended to read as follows: 28 (a) The entire net income of a taxpayer shall be its total net income 29 from all sources which shall be presumably the same as the life insur- 30 ance company taxable income (which shall include, in the case of a stock 31 life insurance company [which] that has a balance, as determined as of 32 the close of such company's last taxable year beginning before January 33 first, two thousand eighteen, in an existing policyholders surplus 34 account, as such term is defined in section 815 of the internal revenue 35 code as such section was in effect for taxable years beginning before 36 January first, two thousand eighteen, the amount of [direct and indirect37distributions during the taxable year to shareholders from such account] 38 one-eighth of such balance), taxable income of a partnership or taxable 39 income, but not alternative minimum taxable income, as the case may be, 40 which the taxpayer is required to report to the United States treasury 41 department, for the taxable year or, in the case of a corporation exempt 42 from federal income tax (other than the tax on unrelated business taxa- 43 ble income imposed under section 511 of the internal revenue code) but 44 not exempt from tax under section fifteen hundred one, the taxable 45 income which such taxpayer would have been required to report but for 46 such exemption, except as hereinafter provided. 47 § 7. Intentionally omitted. 48 § 8. Section 2 of chapter 369 of the laws of 2018 amending the tax law 49 relating to unrelated business taxable income of a taxpayer, is amended 50 to read as follows: 51 § 2. This act shall take effect immediately and shall apply to [taxa-52ble years beginning] amounts paid or incurred on and after January 1, 53 2018. 54 § 9. Paragraph (b) of subdivision 8 of section 11-602 of the adminis- 55 trative code of the city of New York is amended by adding a new subpara- 56 graph 20 to read as follows:S. 1509--C 48 A. 2009--C 1 (20) the amount of any federal deduction that would have been allowed 2 pursuant to section 250(a)(1)(A) of the internal revenue code if the 3 taxpayer had not made an election under subchapter s of chapter one of 4 the internal revenue code. 5 § 10. Clause (i) of subparagraph 1 of paragraph (b) of subdivision 3 6 of section 11-604 of the administrative code of the city of New York, as 7 added by chapter 241 of the laws of 1989, is amended to read as follows: 8 (i) In the case of an issuer or obligor subject to tax under this 9 subchapter, subchapter three-A or subchapter four of this chapter, or 10 subject to tax as a utility corporation under chapter eleven of this 11 title, the issuer's allocation percentage shall be the percentage of the 12 appropriate measure (as defined hereinafter) which is required to be 13 allocated within the city on the report or reports, if any, required of 14 the issuer or obligor under this title for the preceding year. The 15 appropriate measure referred to in the preceding sentence shall be: in 16 the case of an issuer or obligor subject to this subchapter or subchap- 17 ter three-A, entire capital; in the case of an issuer or obligor subject 18 to subchapter four of this chapter, issued capital stock; in the case of 19 an issuer or obligor subject to chapter eleven of this title as a utili- 20 ty corporation, gross income. 21 § 11. This act shall take effect immediately, provided, however, that: 22 (i) section one of this act shall be deemed to have been in full force 23 and effect on and after the effective date of part K of chapter 59 of 24 the laws of 2017; 25 (ii) sections two and six of this act shall be deemed to have been in 26 full force and effect on and after the effective date of part KK of 27 chapter 59 of the laws of 2018; provided, however, that section six of 28 this act shall apply to taxable years beginning on or after January 1, 29 2018 through taxable years beginning on or before January 1, 2025; 30 (iii) section three of this act shall be deemed to have been in full 31 force and effect on and after the effective date of part A of chapter 59 32 of the laws of 2014; 33 (iv) sections four and five of this act shall be deemed to have been 34 in full force and effect on and after the effective date of part Q of 35 chapter 60 of the laws of 2016; 36 (v) section eight of this act shall be deemed to have been in full 37 force and effect on and after the effective date of chapter 369 of the 38 laws of 2018; 39 (vi) section nine of this act shall apply to taxable years beginning 40 on and after January 1, 2018. 41 PART AA 42 Section 1. Section 487 of the real property tax law is amended by 43 adding a new subdivision 10 to read as follows: 44 10. Notwithstanding the foregoing provisions of this section, on or 45 after April first, two thousand nineteen, a county, city, town or 46 village may by local law or a school district, other than a school 47 district to which article fifty-two of the education law applies, may by 48 resolution provide that real property that comprises or includes a solar 49 or wind energy system, farm waste energy system, microhydroelectric 50 energy system, fuel cell electric generating system, microcombined heat 51 and power generating equipment system, electric energy storage system, 52 or fuel-flexible linear generator as such terms are defined in para- 53 graphs (b), (f), (h), (j), (l), (n), and (o) of subdivision one of this 54 section (hereinafter, individually or collectively, "energy system"),S. 1509--C 49 A. 2009--C 1 shall be permanently exempt from any taxation, special ad valorem 2 levies, and special assessments to the extent provided in section four 3 hundred ninety of this article, and the owner of such property shall not 4 be subject to any requirement to enter into a contract for payments in 5 lieu of taxes in accordance with subdivision nine of this section, if: 6 (a) the energy system is installed on real property that is owned or 7 controlled by the state of New York, a department or agency thereof, or 8 a state authority as that term is defined by subdivision one of section 9 two of the public authorities law; and (b) the state of New York, a 10 department or agency thereof, or a state authority as that term is 11 defined by subdivision one of section two of the public authorities law 12 has agreed to purchase the energy produced by such energy system or the 13 environmental credits or attributes created by virtue of the energy 14 system's operation, in accordance with a written agreement with the 15 owner or operator of such energy system. Such exemption shall be granted 16 only upon application by the owner of the real property on a form 17 prescribed by the commissioner, which application shall be filed with 18 the assessor of the appropriate county, city, town or village on or 19 before the taxable status date of such county, city, town or village. 20 § 2. Section 490 of the real property tax law, as amended by chapter 21 87 of the laws of 2001, is amended to read as follows: 22 § 490. Exemption from special ad valorem levies and special assess- 23 ments. Real property exempt from taxation pursuant to subdivision two 24 of section four hundred, subdivision one of section four hundred four, 25 subdivision one of section four hundred six, sections four hundred 26 eight, four hundred ten, four hundred ten-a, four hundred ten-b, four 27 hundred eighteen, four hundred twenty-a, four hundred twenty-b, four 28 hundred twenty-two, four hundred twenty-six, four hundred twenty-seven, 29 four hundred twenty-eight, four hundred thirty, four hundred thirty-two, 30 four hundred thirty-four, four hundred thirty-six, four hundred thirty- 31 eight, four hundred fifty, four hundred fifty-two, four hundred fifty- 32 four, four hundred fifty-six, four hundred sixty-four, four hundred 33 seventy-two, four hundred seventy-four, [and] four hundred eighty-five 34 and subdivision ten of section four hundred eighty-seven of this chapter 35 shall also be exempt from special ad valorem levies and special assess- 36 ments against real property located outside cities and villages for a 37 special improvement or service or a special district improvement or 38 service and special ad valorem levies and special assessments imposed by 39 a county improvement district or district corporation except (1) those 40 levied to pay for the costs, including interest and incidental and 41 preliminary costs, of the acquisition, installation, construction, 42 reconstruction and enlargement of or additions to the following improve- 43 ments, including original equipment, furnishings, machinery or appara- 44 tus, and the replacements thereof: water supply and distribution 45 systems; sewer systems (either sanitary or surface drainage or both, 46 including purification, treatment or disposal plants or buildings); 47 waterways and drainage improvements; street, highway, road and parkway 48 improvements (including sidewalks, curbs, gutters, drainage, landscap- 49 ing, grading or improving the right of way) and (2) special assessments 50 payable in installments on an indebtedness including interest contracted 51 prior to July first, nineteen hundred fifty-three, pursuant to section 52 two hundred forty-two of the town law or pursuant to any other compara- 53 ble provision of law. 54 § 3. This act shall take effect immediately. 55 PART BBS. 1509--C 50 A. 2009--C 1 Section 1. Subdivision 1 of section 107 of the racing, pari-mutuel 2 wagering and breeding law, as added by section 1 of part A of chapter 60 3 of the laws of 2012, is amended as follows: 4 1. No person shall be appointed to or employed by the commission if, 5 during the period commencing three years prior to appointment or employ- 6 ment, [said] such person held any direct or indirect interest in, or 7 employment by, any corporation, association or person engaged in gaming 8 activity within the state. Prior to appointment or employment, each 9 member, officer or employee of the commission shall swear or affirm that 10 he or she possesses no interest in any corporation or association hold- 11 ing a franchise, license, registration, certificate or permit issued by 12 the commission. Thereafter, no member or officer of the commission shall 13 hold any direct interest in or be employed by any applicant for or by 14 any corporation, association or person holding a license, registration, 15 franchise, certificate or permit issued by the commission for a period 16 of four years commencing on the date his or her membership with the 17 commission terminates. Further, no employee of the commission may 18 acquire any direct or indirect interest in, or accept employment with, 19 any applicant for or any person holding a license, registration, fran- 20 chise, certificate or permit issued by the commission for a period of 21 two years commencing at the termination of employment with the commis- 22 sion. The commission may, by resolution adopted by unanimous vote at a 23 properly noticed public meeting, waive for good cause the pre-employment 24 restrictions enumerated in this subdivision for a prospective employee 25 whose duties and responsibilities are primarily on racetrack grounds. 26 Such adopted resolution shall state the reasons for waiving the pre-em- 27 ployment conditions for the prospective employee, including a finding 28 that there were no other qualified candidates with the desired experi- 29 ence for the specified position. 30 § 2. This act shall take effect immediately. 31 PART CC 32 Intentionally Omitted 33 PART DD 34 Section 1. This Part enacts into law legislation relating to the 35 thoroughbred breeding and development fund, the Harry M. Zweig memorial 36 fund and prize payment amounts and revenue distributions of lottery game 37 sales. Each component is wholly contained within a Subpart identified as 38 Subparts A through D. The effective date for each particular provision 39 contained within such Subpart is set forth in the last section of such 40 Subpart. Any provision in any section contained within a Subpart, 41 including the effective date of the Subpart, which makes a reference to 42 a section "of this act", when used in connection with that particular 43 component, shall be deemed to mean and refer to the corresponding 44 section of the Subpart in which it is found. Section three of this Part 45 sets forth the general effective date of this Part. 46 SUBPART A 47 Intentionally omitted. 48 SUBPART BS. 1509--C 51 A. 2009--C 1 Section 1. Subdivision 1 of section 252 of the racing, pari-mutuel 2 wagering and breeding law, as amended by section 11 of part A of chapter 3 60 of the laws of 2012, is amended to read as follows: 4 1. A corporation to be known as the New York state thoroughbred breed- 5 ing and development fund corporation is hereby created. Such corporation 6 shall be a body corporate and politic constituting a public benefit 7 corporation. It shall be administered by a board of directors consisting 8 of the chair of the state gaming commission or his or her designee, the 9 commissioner of agriculture and markets, three members of the state 10 gaming commission or their designees, all of whom are experienced, have 11 knowledge, or have been actively engaged in the thoroughbred horse 12 industry in the state as designated by the governor and six members 13 appointed by the governor, all of whom are experienced or have been 14 actively engaged in the breeding of thoroughbred horses in New York 15 state, one, the president or the executive director of the statewide 16 thoroughbred breeders association representing the majority of breeders 17 of registered thoroughbreds in New York state, one upon the recommenda- 18 tion of the majority leader of the senate, one upon the recommendation 19 of the speaker of the assembly, one upon the recommendation of the 20 minority leader of the senate, and one upon the recommendation of the 21 minority leader of the assembly. Two of the appointed members shall 22 initially serve for a two year term, two of the appointed members shall 23 initially serve for a three year term and two of the appointed members 24 shall initially serve for a four year term. All successors appointed 25 members shall serve for a four year term. All members shall continue in 26 office until their successors have been appointed and qualified. The 27 governor shall designate the chair from among the sitting members who 28 shall serve as such at the pleasure of the governor. 29 § 2. This act shall take effect immediately. 30 SUBPART C 31 Section 1. Section 703 of the racing, pari-mutuel wagering and breed- 32 ing law is amended by adding a new subdivision 3 to read as follows: 33 3. Upon the authorization through a resolution by the committee, the 34 fund may acquire moneys by the acceptance of conditional gifts, grants, 35 devises or bequests given in furtherance of the mission of the fund to 36 the extent that any such gift, grant, devise, or bequest is in the form 37 of cash, securities, or other form of personal property that is readily 38 convertible to cash, and only if the condition of the gift is that it be 39 used for the unrestricted purpose of equine research. The fund may not 40 accept a conditional gift, grant, devise, or bequest if the condition 41 would require the fund to undertake to acquire property, construct, 42 alter, or renovate any real property, or alter or suspend the research 43 that the fund is already conducting or supporting. All moneys accepted 44 shall be deposited into a segregated account subject to the requirements 45 and conditions of subdivision one of this section. The fund shall 46 provide notice of the acceptance of such moneys to the gaming commis- 47 sion. 48 § 2. This act shall take effect immediately. 49 SUBPART D 50 Section 1. Paragraph 2 of subdivision a of section 1612 of the tax 51 law, as amended by chapter 174 of the laws of 2013, is amended to read 52 as follows:S. 1509--C 52 A. 2009--C 1 (2) [sixty-five] sixty-four and one-fourth percent of the total amount 2 for which tickets have been sold for the "Instant Cash" game in which 3 the participant purchases a preprinted ticket on which dollar amounts or 4 symbols are concealed on the face or the back of such ticket, provided 5 however up to five new games may be offered during the fiscal year, 6 [seventy-five] seventy-four and one-fourth percent of the total amount 7 for which tickets have been sold for such five games in which the 8 participant purchases a preprinted ticket on which dollar amounts or 9 symbols are concealed on the face or the back of such ticket; or 10 § 2. The opening paragraph of paragraph 1 of subdivision b of section 11 1612 of the tax law, as amended by chapter 174 of the laws of 2013, is 12 amended to read as follows: 13 Notwithstanding section one hundred twenty-one of the state finance 14 law, on or before the twentieth day of each month, the [division] 15 commission shall pay into the state treasury, to the credit of the state 16 lottery fund created by section ninety-two-c of the state finance law, 17 not less than forty-five percent of the total amount for which tickets 18 have been sold for games defined in paragraph five of subdivision a of 19 this section during the preceding month, not less than forty-five 20 percent of the total amount for which tickets have be sold for games 21 defined in paragraph four of subdivision a of this section during the 22 preceding month, not less than thirty-five percent of the total amount 23 for which tickets have been sold for games defined in paragraph three of 24 subdivision a of this section during the preceding month, not less than 25 twenty and three-fourths percent of the total amount for which tickets 26 have been sold for games defined in paragraph two of subdivision a of 27 this section during the preceding month, provided however that for games 28 with a prize payout of [seventy-five] seventy-four and one-fourth 29 percent of the total amount for which tickets have been sold, the [divi-30sion] commission shall pay not less than ten and three-fourths percent 31 of sales into the state treasury and not less than twenty-five percent 32 of the total amount for which tickets have been sold for games defined 33 in paragraph one of subdivision a of this section during the preceding 34 month; and the balance of the total revenue after payout for prizes for 35 games known as "video lottery gaming," including any joint, multi-juris- 36 diction, and out-of-state video lottery gaming, 37 § 3. Subdivision a of section 1614 of the tax law, as amended by chap- 38 ter 170 of the laws of 1994, is amended to read as follows: 39 a. No prize claim shall be valid if submitted to the [division] 40 commission following the expiration of a one-year time period from the 41 date of the drawing or from the close of the game in which a prize was 42 won, and the person otherwise entitled to such prize shall forfeit any 43 claim or entitlement to such prize moneys. Unclaimed prize money, plus 44 interest earned thereon, shall be retained in the lottery prize account 45 to be used for payment of special lotto or supplemental lotto prizes 46 offered pursuant to the plan or plans specified in this article, or for 47 promotional purposes to supplement other games on an occasional basis 48 not to exceed sixteen weeks within any twelve month period pursuant to 49 the plan or plans specified in this article. 50 Furthermore, the commission shall not use funds from such lottery 51 prize account for such payments, as provided herein, in excess of sixty 52 million dollars in any fiscal year. All unclaimed prize money in excess 53 of the sixty million dollars spending limitation shall, at the end of 54 the fiscal year, be paid into the state treasury to the credit of the 55 state lottery fund created by section ninety-two-c of the state finance 56 law.S. 1509--C 53 A. 2009--C 1 In the event that the director proposes to change any plan for the use 2 of unclaimed prize funds or in the event the director intends to use 3 funds in a game other than the game from which such unclaimed prize 4 funds were derived, the director of the budget, the chairperson of the 5 senate finance committee, and the chairperson of the assembly ways and 6 means committee shall be notified in writing separately detailing the 7 proposed changes to any plan prior to the implementation of the changes. 8 § 4. This act shall take effect immediately. 9 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 10 sion, section or subpart of this act shall be adjudged by any court of 11 competent jurisdiction to be invalid, such judgment shall not affect, 12 impair, or invalidate the remainder thereof, but shall be confined in 13 its operation to the clause, sentence, paragraph, subdivision, section 14 or subpart thereof directly involved in the controversy in which such 15 judgment shall have been rendered. It is hereby declared to be the 16 intent of the legislature that this act would have been enacted even if 17 such invalid provisions had not been included herein. 18 § 3. This act shall take effect immediately provided, however, that 19 the applicable effective date of Subparts A through D of this Part shall 20 be as specifically set forth in the last section of such Subparts. 21 PART EE 22 Section 1. Subparagraphs (ii) and (iii) of paragraph 1 of subdivision 23 b of section 1612 of the tax law are REPEALED and two new subparagraphs 24 (ii) and (iii) are added to read as follows: 25 (ii) less a vendor's fee the amount of which is to be paid for serving 26 as a lottery agent to the track operator of a vendor track or the opera- 27 tor of any other video lottery gaming facility authorized pursuant to 28 section sixteen hundred seventeen-a of this article. The amount of the 29 vendor's fee shall be calculated as follows: 30 (A) when a vendor track is located within development zone one as 31 defined by section thirteen hundred ten of the racing, pari-mutuel 32 wagering and breeding law, at a rate of thirty-nine and one-half percent 33 of the total revenue wagered at the vendor track after payout for prizes 34 pursuant to this chapter; 35 (B) when a vendor track is located within zone two as defined by 36 section thirteen hundred ten of the racing, pari-mutuel wagering and 37 breeding law, the rate of the total revenue wagered at the vendor track 38 after payout for prizes pursuant to this chapter shall be as follows: 39 (1) forty-three and one-half percent for a vendor track located more 40 than fifteen miles but less than fifty miles from a destination resort 41 gaming facility authorized pursuant to article thirteen of the racing, 42 pari-mutuel wagering and breeding law; 43 (2) forty-nine percent for a vendor track located within fifteen miles 44 of a destination resort gaming facility authorized pursuant to article 45 thirteen of the racing, pari-mutuel wagering and breeding law; 46 (3) fifty-one percent for vendor track located more than fifteen miles 47 but less than fifty miles from a Native American class III gaming facil- 48 ity as defined in 25 U.S.C. §2703(8); 49 (4) fifty-six percent for a vendor track located within fifteen miles 50 of a Native American class III gaming facility as defined in 25 U.S.C 51 §2703(8); 52 (B-1) Notwithstanding subparagraph (B) of this paragraph, for the 53 period commencing on April first, two thousand nineteen and ending on 54 March thirty-first, two thousand twenty, for a vendor track that isS. 1509--C 54 A. 2009--C 1 located within Ontario County, such vendor fee shall be thirty-seven and 2 one-half percent of the total revenue wagered at the vendor track after 3 payout for prizes pursuant to this chapter; 4 (B-2) Notwithstanding subparagraph (B) of this paragraph, for the 5 period commencing on April first, two thousand nineteen and ending on 6 March thirty-first two thousand twenty, for a vendor track that is 7 located within Saratoga County, such vendor fee shall be thirty-nine and 8 one-half percent of the total revenue wagered at the vendor track after 9 payout for prizes pursuant to this chapter; 10 (C) when a video lottery facility is located at Aqueduct racetrack, at 11 a rate of fifty percent of the total revenue wagered at the video 12 lottery gaming facility after payout for prizes pursuant to this chap- 13 ter; 14 (D) when a video lottery gaming facility is located in either Nassau 15 or Suffolk counties and is operated by a corporation established pursu- 16 ant to section five hundred two of the racing, pari-mutuel wagering and 17 breeding law, at a rate of forty-five percent of the total revenue 18 wagered at the video lottery gaming facility after payout for prizes 19 pursuant to this chapter. 20 (iii) less any additional vendor's fees. Additional vendor's fees 21 shall be calculated as follows: 22 (A) when a vendor track is located within region two of development 23 zone two, as such zone is defined in section thirteen hundred ten of the 24 racing, pari-mutuel wagering and breeding law, or is located within 25 region six of such development zone two and is located within Ontario 26 county, the additional vendor fee received by the vendor track shall be 27 calculated pursuant to subclause one of this clause; provided, however, 28 such additional vendor fee shall not exceed ten percent. 29 (1) The additional vendor fee is a percentage of the total revenue 30 wagered at the vendor track after payout for prizes pursuant to this 31 chapter. That percentage is calculated by subtracting the effective tax 32 rate on all taxable gross gaming revenue paid by a gaming facility with- 33 in the same region as the vendor track from the percentage that is nine- 34 ty percent less than the percentage of the vendor track's vendor fee. 35 For purposes of this clause, Seneca and Wayne counties shall be deemed 36 to be located within region six of development zone two. 37 (2) The additional vendor fee paid pursuant to this clause shall 38 commence with the state fiscal year beginning on April first, two thou- 39 sand nineteen and shall be paid to a vendor track no later than ninety 40 days after the close of the fiscal year. The additional vendor fee 41 authorized by this clause shall only be applied to revenue wagered at a 42 vendor track while a gaming facility in the same region as that vendor 43 track is open and operating pursuant to an operation certificate issued 44 pursuant to section thirteen hundred thirty-one of the racing, pari-mu- 45 tuel wagering and breeding law. 46 (B) for a vendor track that is located within Oneida county, within 47 fifteen miles of a Native American class III gaming facility, such addi- 48 tional vendor fee shall be six and four-tenths percent of the total 49 revenue wagered at the vendor after payout for prizes pursuant to this 50 chapter. The vendor track shall forfeit this additional vendor fee for 51 any time period that the vendor track does not maintain at least ninety 52 percent of full-time equivalent employees as they employed in the year 53 two thousand sixteen. 54 § 1-a. Notwithstanding section one of this part to the contrary, any 55 additional commission earned on or prior to March thirty-first, two 56 thousand nineteen pursuant to subparagraphs (ii) and (iii) of paragraphS. 1509--C 55 A. 2009--C 1 1 of subdivision b of section 1612 of the tax law as such provisions 2 existed on March thirty-first, two thousand nineteen, shall be paid to 3 the vendor track no later than ninety days after the close of FY 2019. 4 § 2. Subdivision b of section 1612 of the tax law is amended by adding 5 three new paragraphs 1-a, 1-b, and 1-c to read as follows: 6 1-a. (i) Notwithstanding any provision of law to the contrary, any 7 operators of a vendor track or the operators of any other video lottery 8 gaming facility eligible to receive a capital award as of December thir- 9 ty-first, two thousand eighteen shall deposit from their vendor fee into 10 a segregated account an amount equal to four percent of the first 11 sixty-two million five hundred thousand dollars of revenue wagered at 12 the vendor track after payout for prizes pursuant to this chapter to be 13 used exclusively for capital investments, except for Aqueduct, which 14 shall deposit an amount equal to four percent of all revenue wagered at 15 the video lottery gaming facility after payout for prizes pursuant to 16 this chapter into a segregated account for capital investments. 17 (ii) Vendor tracks and video lottery gaming facilities shall be 18 permitted to withdraw funds for projects approved by the commission to 19 improve the facilities of the vendor track or video lottery gaming 20 facility which enhance or maintain the video lottery gaming facility 21 including, but not limited to hotels, other lodging facilities, enter- 22 tainment facilities, retail facilities, dining facilities, events 23 arenas, parking garages and other improvements and amenities customary 24 to a gaming facility, provided, however, the vendor tracks and video 25 lottery gaming facilities shall be permitted to withdraw funds for unre- 26 imbursed capital awards approved prior to the effective date of this 27 subparagraph. 28 (iii) Any proceeds from the divestiture of any assets acquired through 29 these capital funds or any prior capital award must be deposited into 30 this segregated account, provided that if the vendor track or video 31 lottery gaming facility ceases use of such asset for gaming purposes or 32 transfers the asset to a related party, such vendor track or video 33 lottery gaming facility shall deposit an amount equal to the fair market 34 value of that asset into the account. 35 (iv) In the event a vendor track or video lottery gaming facility 36 ceases gaming operations, any balance in the account along with an 37 amount equal to the value of all remaining assets acquired through this 38 fund or prior capital awards shall be returned to the state for deposit 39 into the state lottery fund for education aid, except for Aqueduct, 40 which shall return to the state for deposit into the state lottery fund 41 for education aid all amounts in excess of the amount needed to fund a 42 project pursuant to an agreement with the operator to construct an 43 expansion of the facility, hotel, and convention and exhibition space 44 requiring a minimum capital investment of three hundred million dollars 45 and any subsequent amendments to such agreement. 46 (v) The comptroller or his legally authorized representative is 47 authorized to audit any and all expenditures made out of these segre- 48 gated capital accounts. 49 (vi) Notwithstanding subparagraphs (i) through (v) of this paragraph, 50 a vendor track located in Ontario county may withdraw up to two million 51 dollars from this account for the purpose of constructing a turf course 52 at the vendor track and may withdraw up to six million dollars in calen- 53 dar year two thousand nineteen for the purpose of covering ongoing oper- 54 ating expenses. 55 (vii) Notwithstanding subparagraphs (i) through (vi) of this para- 56 graph, a vendor track located within Saratoga county may withdraw up toS. 1509--C 56 A. 2009--C 1 three million dollars in calendar year two thousand nineteen for the 2 purpose of covering ongoing operating expenses. 3 (viii) Any balance remaining in the capital award account of a vendor 4 track or operator or any other video lottery gaming facility as of March 5 thirty-first, two thousand nineteen shall be transferred for deposit 6 into a segregated account established by this subparagraph. 7 1-b. Notwithstanding any provision of law to the contrary, free play 8 allowance credits authorized by the division pursuant to subdivision i 9 of section sixteen hundred seventeen-a of this article shall not be 10 included in the calculation of the total amount wagered on video lottery 11 games, the total amount wagered after payout of prizes, the vendor fees 12 payable to the operators of video lottery gaming facilities, fees paya- 13 ble to the division's video lottery gaming equipment contractors, or 14 racing support payments. 15 1-c. Notwithstanding any provision of law to the contrary, the opera- 16 tor of a vendor track or the operator of any other video lottery gaming 17 facility shall fund a marketing and promotion program out of the 18 vendor's fee. Each operator shall submit an annual marketing plan for 19 the review and approval of the commission and any other required docu- 20 ments detailing promotional activities as prescribed by the commission. 21 The commission shall have the right to reject any advertisement or 22 promotion that does not properly represent the mission or interests of 23 the lottery or its programs. 24 § 3. This act shall take effect immediately; provided, however, clause 25 (B) of subparagraph (iii) of paragraph 1 of subdivision b of section 26 1612 of the tax law as added by section one of this act shall take 27 effect June 30, 2019 and shall expire and be deemed repealed March 31, 28 2023. 29 PART FF 30 Section 1. Subdivision 25 of section 1301 of the racing, pari-mutuel 31 wagering and breeding law, as added by chapter 174 of the laws of 2013, 32 is amended to read as follows: 33 25. "Gross gaming revenue". The total of all sums actually received by 34 a gaming facility licensee from gaming operations less the total of all 35 sums paid out as winnings to patrons; provided, however, that the total 36 of all sums paid out as winnings to patrons shall not include the cash 37 equivalent value of any merchandise or thing of value included in a 38 jackpot or payout[; provided further, that the issuance to or wagering39by patrons of a gaming facility of any promotional gaming credit shall40not be taxable for the purposes of determining gross revenue]. 41 § 2. Section 1351 of the racing, pari-mutuel wagering and breeding law 42 is amended by adding a new subdivision 2 to read as follows: 43 2. Permissible deductions. (a) A gaming facility may deduct from gross 44 gaming revenue the amount of approved promotional gaming credits issued 45 to and wagered by patrons of such gaming facility. The amount of 46 approved promotional credits shall be calculated as follows: 47 (1) for the period commencing on April first, two thousand eighteen 48 and ending on March thirty-first, two thousand twenty-one, an aggregate 49 maximum amount equal to nineteen percent of the base taxable gross 50 gaming revenue amount during the specified period; 51 (2) for the period commencing on April first, two thousand twenty-one 52 and ending on March thirty-first, two thousand twenty-three, a maximum 53 amount equal to nineteen percent of the base taxable gross gaming reven- 54 ue amount for each fiscal year during the specified period; andS. 1509--C 57 A. 2009--C 1 (3) for the period commencing on April first, two thousand twenty- 2 three and thereafter, a maximum amount equal to fifteen percent of the 3 base taxable gross gaming revenue amount for each fiscal year during the 4 specified period. 5 (b) For purposes of paragraph (a) of this subdivision, "base taxable 6 gross gaming revenue amount" means that portion of gross gaming revenue 7 not attributable to deductible promotional credit. 8 (c) Any tax due on promotional credits deducted during the fiscal year 9 in excess of the allowable deduction shall be paid within thirty days 10 from the end of the fiscal year. 11 (d) Only promotional credits that are issued pursuant to a written 12 plan approved by the commission as designed to increase revenue at the 13 facility may be eligible for such deduction. The commission, in conjunc- 14 tion with the director of the budget, may suspend approval of any plan 15 whenever they jointly determine that the use of the promotional credits 16 under such plan is not effective in increasing the amount of revenue 17 earned. 18 § 3. This act shall take effect immediately. 19 PART GG 20 Section 1. Subdivision 12 of section 502 of the racing, pari-mutuel 21 wagering and breeding law is amended to read as follows: 22 12. a. The board of directors shall hold an annual meeting and meet 23 not less than quarterly. 24 b. Each board member shall receive, not less than seven days in 25 advance of a meeting, documentation necessary to ensure knowledgeable 26 and engaged participation. Such documentation shall include material 27 relevant to each agenda item including background information of 28 discussion items, resolutions to be considered and associated documents, 29 a monthly financial statement which shall include an updated cash flow 30 statement and aged payable listing of industry payables, financial 31 statements, management reports, committee reports and compliance items. 32 c. Staff of the corporation shall annually submit to the board for 33 approval a financial plan accompanied by expenditure, revenue and cash 34 flow projections. The plan shall contain projection of revenues and 35 expenditures based on reasonable and appropriate assumptions and methods 36 of estimations, and shall provide that operations will be conducted 37 within the cash resources available. The financial plan shall also 38 include information regarding projected employment levels, collective 39 bargaining agreements and other actions relating to employee costs, 40 capital construction and such other matters as the board may direct. 41 d. Staff of the corporation shall prepare and submit to the board on a 42 quarterly basis a report of summarized budget data depicting overall 43 trends, by major category within funds, of actual revenues and budget 44 expenditures for the entire budget rather than individual line items, as 45 well as updated quarterly cash flow projections of receipts and 46 disbursements. Such reports shall compare revenue estimates and appro- 47 priations as set forth in such budget and in the quarterly revenue and 48 expenditure projections submitted therewith, with the actual revenues 49 and expenditures made to date. Such reports shall also compare actual 50 receipts and disbursements with the estimates contained in the cash flow 51 projections, together with variances and their explanation. All quarter- 52 ly reports shall be accompanied by recommendations from the president 53 setting forth any remedial action necessary to resolve any unfavorable 54 budget variance including the overestimation of revenues and the under-S. 1509--C 58 A. 2009--C 1 estimation of appropriations. These reports shall be completed within 2 thirty days after the end of each quarter and shall be submitted to the 3 board by the corporation comptroller. 4 e. Revenue estimates and the financial plan shall be regularly reexam- 5 ined by the board and staff and shall provide a modified financial plan 6 in such detail and within such time periods as the board may require. In 7 the event of reductions in such revenue estimates, the board shall 8 consider and approve such adjustments in revenue estimates and 9 reductions in total expenditures as may be necessary to conform to such 10 revised revenue estimates or aggregate expenditure limitations. 11 § 2. Subdivision 2-a of section 1009 of the racing, pari-mutuel wager- 12 ing and breeding law, is amended by adding a new paragraph (c) to read 13 as follows: 14 (c) The board may authorize a special demonstration project to be 15 located in any facility licensed pursuant to article thirteen of this 16 chapter in Schenectady county. Notwithstanding the provisions of para- 17 graph a of subdivision five of this section, an admission fee shall not 18 be required for a demonstration project authorized in this paragraph. 19 Provided however, on any day when a regional harness track conducts a 20 live race meeting, a demonstration facility within that region shall 21 predominantly display the live video of such regional harness track. 22 § 3. This act shall take effect immediately. 23 PART HH 24 Section 1. Paragraph (a) of subdivision 1 of section 1003 of the 25 racing, pari-mutuel wagering and breeding law, as amended by section 1 26 of part GG of chapter 59 of the laws of 2018, is amended to read as 27 follows: 28 (a) Any racing association or corporation or regional off-track 29 betting corporation, authorized to conduct pari-mutuel wagering under 30 this chapter, desiring to display the simulcast of horse races on which 31 pari-mutuel betting shall be permitted in the manner and subject to the 32 conditions provided for in this article may apply to the commission for 33 a license so to do. Applications for licenses shall be in such form as 34 may be prescribed by the commission and shall contain such information 35 or other material or evidence as the commission may require. No license 36 shall be issued by the commission authorizing the simulcast transmission 37 of thoroughbred races from a track located in Suffolk county. The fee 38 for such licenses shall be five hundred dollars per simulcast facility 39 and for account wagering licensees that do not operate either a simul- 40 cast facility that is open to the public within the state of New York or 41 a licensed racetrack within the state, twenty thousand dollars per year 42 payable by the licensee to the commission for deposit into the general 43 fund. Except as provided in this section, the commission shall not 44 approve any application to conduct simulcasting into individual or group 45 residences, homes or other areas for the purposes of or in connection 46 with pari-mutuel wagering. The commission may approve simulcasting into 47 residences, homes or other areas to be conducted jointly by one or more 48 regional off-track betting corporations and one or more of the follow- 49 ing: a franchised corporation, thoroughbred racing corporation or a 50 harness racing corporation or association; provided (i) the simulcasting 51 consists only of those races on which pari-mutuel betting is authorized 52 by this chapter at one or more simulcast facilities for each of the 53 contracting off-track betting corporations which shall include wagers 54 made in accordance with section one thousand fifteen, one thousandS. 1509--C 59 A. 2009--C 1 sixteen and one thousand seventeen of this article; provided further 2 that the contract provisions or other simulcast arrangements for such 3 simulcast facility shall be no less favorable than those in effect on 4 January first, two thousand five; (ii) that each off-track betting 5 corporation having within its geographic boundaries such residences, 6 homes or other areas technically capable of receiving the simulcast 7 signal shall be a contracting party; (iii) the distribution of revenues 8 shall be subject to contractual agreement of the parties except that 9 statutory payments to non-contracting parties, if any, may not be 10 reduced; provided, however, that nothing herein to the contrary shall 11 prevent a track from televising its races on an irregular basis primari- 12 ly for promotional or marketing purposes as found by the commission. For 13 purposes of this paragraph, the provisions of section one thousand thir- 14 teen of this article shall not apply. Any agreement authorizing an 15 in-home simulcasting experiment commencing prior to May fifteenth, nine- 16 teen hundred ninety-five, may, and all its terms, be extended until June 17 thirtieth, two thousand [nineteen] twenty; provided, however, that any 18 party to such agreement may elect to terminate such agreement upon 19 conveying written notice to all other parties of such agreement at least 20 forty-five days prior to the effective date of the termination, via 21 registered mail. Any party to an agreement receiving such notice of an 22 intent to terminate, may request the commission to mediate between the 23 parties new terms and conditions in a replacement agreement between the 24 parties as will permit continuation of an in-home experiment until June 25 thirtieth, two thousand [nineteen] twenty; and (iv) no in-home simul- 26 casting in the thoroughbred special betting district shall occur without 27 the approval of the regional thoroughbred track. 28 § 2. Subparagraph (iii) of paragraph d of subdivision 3 of section 29 1007 of the racing, pari-mutuel wagering and breeding law, as amended by 30 section 2 of part GG of chapter 59 of the laws of 2018, is amended to 31 read as follows: 32 (iii) Of the sums retained by a receiving track located in Westchester 33 county on races received from a franchised corporation, for the period 34 commencing January first, two thousand eight and continuing through June 35 thirtieth, two thousand [nineteen] twenty, the amount used exclusively 36 for purses to be awarded at races conducted by such receiving track 37 shall be computed as follows: of the sums so retained, two and one-half 38 percent of the total pools. Such amount shall be increased or decreased 39 in the amount of fifty percent of the difference in total commissions 40 determined by comparing the total commissions available after July twen- 41 ty-first, nineteen hundred ninety-five to the total commissions that 42 would have been available to such track prior to July twenty-first, 43 nineteen hundred ninety-five. 44 § 3. The opening paragraph of subdivision 1 of section 1014 of the 45 racing, pari-mutuel wagering and breeding law, as amended by section 3 46 of part GG of chapter 59 of the laws of 2018, is amended to read as 47 follows: 48 The provisions of this section shall govern the simulcasting of races 49 conducted at thoroughbred tracks located in another state or country on 50 any day during which a franchised corporation is conducting a race meet- 51 ing in Saratoga county at Saratoga thoroughbred racetrack until June 52 thirtieth, two thousand [nineteen] twenty and on any day regardless of 53 whether or not a franchised corporation is conducting a race meeting in 54 Saratoga county at Saratoga thoroughbred racetrack after June thirtieth, 55 two thousand [nineteen] twenty. On any day on which a franchised corpo- 56 ration has not scheduled a racing program but a thoroughbred racingS. 1509--C 60 A. 2009--C 1 corporation located within the state is conducting racing, every off- 2 track betting corporation branch office and every simulcasting facility 3 licensed in accordance with section one thousand seven (that [have] has 4 entered into a written agreement with such facility's representative 5 horsemen's organization, as approved by the commission), one thousand 6 eight, or one thousand nine of this article shall be authorized to 7 accept wagers and display the live simulcast signal from thoroughbred 8 tracks located in another state or foreign country subject to the 9 following provisions: 10 § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering 11 and breeding law, as amended by section 4 of part GG of chapter 59 of 12 the laws of 2018, is amended to read as follows: 13 1. The provisions of this section shall govern the simulcasting of 14 races conducted at harness tracks located in another state or country 15 during the period July first, nineteen hundred ninety-four through June 16 thirtieth, two thousand [nineteen] twenty. This section shall supersede 17 all inconsistent provisions of this chapter. 18 § 5. The opening paragraph of subdivision 1 of section 1016 of the 19 racing, pari-mutuel wagering and breeding law, as amended by section 5 20 of part GG of chapter 59 of the laws of 2018, is amended to read as 21 follows: 22 The provisions of this section shall govern the simulcasting of races 23 conducted at thoroughbred tracks located in another state or country on 24 any day during which a franchised corporation is not conducting a race 25 meeting in Saratoga county at Saratoga thoroughbred racetrack until June 26 thirtieth, two thousand [nineteen] twenty. Every off-track betting 27 corporation branch office and every simulcasting facility licensed in 28 accordance with section one thousand seven that have entered into a 29 written agreement with such facility's representative horsemen's organ- 30 ization as approved by the commission, one thousand eight or one thou- 31 sand nine of this article shall be authorized to accept wagers and 32 display the live full-card simulcast signal of thoroughbred tracks 33 (which may include quarter horse or mixed meetings provided that all 34 such wagering on such races shall be construed to be thoroughbred races) 35 located in another state or foreign country, subject to the following 36 provisions; provided, however, no such written agreement shall be 37 required of a franchised corporation licensed in accordance with section 38 one thousand seven of this article: 39 § 6. The opening paragraph of section 1018 of the racing, pari-mutuel 40 wagering and breeding law, as amended by section 6 of part GG of chapter 41 59 of the laws of 2018, is amended to read as follows: 42 Notwithstanding any other provision of this chapter, for the period 43 July twenty-fifth, two thousand one through September eighth, two thou- 44 sand [eighteen] nineteen, when a franchised corporation is conducting a 45 race meeting within the state at Saratoga Race Course, every off-track 46 betting corporation branch office and every simulcasting facility 47 licensed in accordance with section one thousand seven (that has entered 48 into a written agreement with such facility's representative horsemen's 49 organization as approved by the commission), one thousand eight or one 50 thousand nine of this article shall be authorized to accept wagers and 51 display the live simulcast signal from thoroughbred tracks located in 52 another state, provided that such facility shall accept wagers on races 53 run at all in-state thoroughbred tracks which are conducting racing 54 programs subject to the following provisions; provided, however, no such 55 written agreement shall be required of a franchised corporation licensed 56 in accordance with section one thousand seven of this article.S. 1509--C 61 A. 2009--C 1 § 7. Section 32 of chapter 281 of the laws of 1994, amending the 2 racing, pari-mutuel wagering and breeding law and other laws relating to 3 simulcasting, as amended by section 7 of part GG of chapter 59 of the 4 laws of 2018, is amended to read as follows: 5 § 32. This act shall take effect immediately and the pari-mutuel tax 6 reductions in section six of this act shall expire and be deemed 7 repealed on July 1, [2019] 2020; provided, however, that nothing 8 contained herein shall be deemed to affect the application, qualifica- 9 tion, expiration, or repeal of any provision of law amended by any 10 section of this act, and such provisions shall be applied or qualified 11 or shall expire or be deemed repealed in the same manner, to the same 12 extent and on the same date as the case may be as otherwise provided by 13 law; provided further, however, that sections twenty-three and twenty- 14 five of this act shall remain in full force and effect only until May 1, 15 1997 and at such time shall be deemed to be repealed. 16 § 8. Section 54 of chapter 346 of the laws of 1990, amending the 17 racing, pari-mutuel wagering and breeding law and other laws relating to 18 simulcasting and the imposition of certain taxes, as amended by section 19 8 of part GG of chapter 59 of the laws of 2018, is amended to read as 20 follows: 21 § 54. This act shall take effect immediately; provided, however, 22 sections three through twelve of this act shall take effect on January 23 1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed- 24 ing law, as added by section thirty-eight of this act, shall expire and 25 be deemed repealed on July 1, [2019] 2020; and section eighteen of this 26 act shall take effect on July 1, 2008 and sections fifty-one and fifty- 27 two of this act shall take effect as of the same date as chapter 772 of 28 the laws of 1989 took effect. 29 § 9. Paragraph (a) of subdivision 1 of section 238 of the racing, 30 pari-mutuel wagering and breeding law, as amended by section 9 of part 31 GG of chapter 59 of the laws of 2018, is amended to read as follows: 32 (a) The franchised corporation authorized under this chapter to 33 conduct pari-mutuel betting at a race meeting or races run thereat shall 34 distribute all sums deposited in any pari-mutuel pool to the holders of 35 winning tickets therein, provided such tickets be presented for payment 36 before April first of the year following the year of their purchase, 37 less an amount which shall be established and retained by such fran- 38 chised corporation of between twelve to seventeen per centum of the 39 total deposits in pools resulting from on-track regular bets, and four- 40 teen to twenty-one per centum of the total deposits in pools resulting 41 from on-track multiple bets and fifteen to twenty-five per centum of the 42 total deposits in pools resulting from on-track exotic bets and fifteen 43 to thirty-six per centum of the total deposits in pools resulting from 44 on-track super exotic bets, plus the breaks. The retention rate to be 45 established is subject to the prior approval of the gaming commission. 46 Such rate may not be changed more than once per calendar quarter to be 47 effective on the first day of the calendar quarter. "Exotic bets" and 48 "multiple bets" shall have the meanings set forth in section five 49 hundred nineteen of this chapter. "Super exotic bets" shall have the 50 meaning set forth in section three hundred one of this chapter. For 51 purposes of this section, a "pick six bet" shall mean a single bet or 52 wager on the outcomes of six races. The breaks are hereby defined as the 53 odd cents over any multiple of five for payoffs greater than one dollar 54 five cents but less than five dollars, over any multiple of ten for 55 payoffs greater than five dollars but less than twenty-five dollars, 56 over any multiple of twenty-five for payoffs greater than twenty-fiveS. 1509--C 62 A. 2009--C 1 dollars but less than two hundred fifty dollars, or over any multiple of 2 fifty for payoffs over two hundred fifty dollars. Out of the amount so 3 retained there shall be paid by such franchised corporation to the 4 commissioner of taxation and finance, as a reasonable tax by the state 5 for the privilege of conducting pari-mutuel betting on the races run at 6 the race meetings held by such franchised corporation, the following 7 percentages of the total pool for regular and multiple bets five per 8 centum of regular bets and four per centum of multiple bets plus twenty 9 per centum of the breaks; for exotic wagers seven and one-half per 10 centum plus twenty per centum of the breaks, and for super exotic bets 11 seven and one-half per centum plus fifty per centum of the breaks. 12 For the period June first, nineteen hundred ninety-five through 13 September ninth, nineteen hundred ninety-nine, such tax on regular 14 wagers shall be three per centum and such tax on multiple wagers shall 15 be two and one-half per centum, plus twenty per centum of the breaks. 16 For the period September tenth, nineteen hundred ninety-nine through 17 March thirty-first, two thousand one, such tax on all wagers shall be 18 two and six-tenths per centum and for the period April first, two thou- 19 sand one through December thirty-first, two thousand [nineteen] twenty, 20 such tax on all wagers shall be one and six-tenths per centum, plus, in 21 each such period, twenty per centum of the breaks. Payment to the New 22 York state thoroughbred breeding and development fund by such franchised 23 corporation shall be one-half of one per centum of total daily on-track 24 pari-mutuel pools resulting from regular, multiple and exotic bets and 25 three per centum of super exotic bets provided, however, that for the 26 period September tenth, nineteen hundred ninety-nine through March thir- 27 ty-first, two thousand one, such payment shall be six-tenths of one per 28 centum of regular, multiple and exotic pools and for the period April 29 first, two thousand one through December thirty-first, two thousand 30 [nineteen] twenty, such payment shall be seven-tenths of one per centum 31 of such pools. 32 § 10. This act shall take effect immediately. 33 PART II 34 Intentionally Omitted 35 PART JJ 36 Section 1. Section 2 of part EE of chapter 59 of the laws of 2018, 37 amending the racing, pari-mutuel wagering and breeding law, relating to 38 adjusting the franchise payment establishing an advisory committee to 39 review the structure, operations and funding of equine drug testing and 40 research, is amended to read as follows: 41 § 2. An advisory committee shall be established within the New York 42 gaming commission comprised of individuals with demonstrated interest in 43 the performance of thoroughbred and standardbred race horses to review 44 the present structure, operations and funding of equine drug testing and 45 research conducted pursuant to article nine of the racing, pari-mutuel 46 wagering and breeding law. Members of the committee, who shall be 47 appointed by the governor, shall include but not be limited to a desig- 48 nee at the recommendation of each licensed or franchised thoroughbred 49 and standardbred racetrack, a designee at the recommendation of each 50 operating regional off-track betting corporation, a designee at the 51 recommendation of each recognized horsemen's organization at licensed or 52 franchised thoroughbred and standardbred racetracks, a designee at theS. 1509--C 63 A. 2009--C 1 recommendation of both Morrisville State College and the Cornell Univer- 2 sity School of Veterinary Medicine, and two designees each at the recom- 3 mendation of the speaker of the assembly and temporary president of the 4 senate. The governor shall designate the chair from among the members 5 who shall serve as such at the pleasure of the governor. State agencies 6 shall cooperate with and assist the committee in the fulfillment of its 7 duties and may render informational, non-personnel services to the 8 committee within their respective functions as the committee may reason- 9 ably request. Recommendations shall be delivered to the temporary presi- 10 dent of the senate, speaker of the assembly and governor by December 1, 11 [2018] 2019 regarding the future of such research, testing and funding. 12 Members of the board shall not be considered policymakers. 13 § 2. Subdivision 1 of section 902 of the racing, pari-mutuel wagering 14 and breeding law, as amended by chapter 15 of the laws of 2010, is 15 amended to read as follows: 16 1. In order to assure the public's confidence and continue the high 17 degree of integrity in racing at the pari-mutuel betting tracks, equine 18 drug testing at race meetings shall be conducted by a state college or 19 at a land grant university within this state [with an approved equine20science program]. The [state racing and wagering board] gaming commis- 21 sion shall promulgate any rules and regulations necessary to implement 22 the provisions of this section, including administrative penalties of 23 loss of purse money, fines, or denial, suspension[,] or revocation of a 24 license for racing drugged horses. 25 § 3. This act shall take effect immediately. 26 PART KK 27 Intentionally Omitted 28 PART LL 29 Section 1. Subparagraph (i) of paragraph (a) of subdivision 2 of 30 section 1306-a of the real property tax law, as amended by section 6 of 31 part N of chapter 58 of the laws of 2011, is amended to read as follows: 32 (i) The tax savings for each parcel receiving the exemption authorized 33 by section four hundred twenty-five of this chapter shall be computed by 34 subtracting the amount actually levied against the parcel from the 35 amount that would have been levied if not for the exemption, provided 36 however, that [beginning with] for the two thousand eleven-two thousand 37 twelve through two thousand eighteen-two thousand nineteen school [year] 38 years, the tax savings applicable to any "portion" (which as used herein 39 shall mean that part of an assessing unit located within a school 40 district) shall not exceed the tax savings applicable to that portion in 41 the prior school year multiplied by one hundred two percent, with the 42 result rounded to the nearest dollar; and provided further that begin- 43 ning with the two thousand nineteen-two thousand twenty school year: (A) 44 for purposes of the exemption authorized by section four hundred twen- 45 ty-five of this chapter, the tax savings applicable to any portion shall 46 not exceed the tax savings for the prior year, and (B) for purposes of 47 the credit authorized by subsection (eee) of section six hundred six of 48 the tax law, the tax savings applicable to any portion shall not exceed 49 the tax savings applicable to that portion in the prior school year 50 multiplied by one hundred two percent, with the result rounded to the 51 nearest dollar. The tax savings attributable to the basic and enhanced 52 exemptions shall be calculated separately. It shall be the responsibil-S. 1509--C 64 A. 2009--C 1 ity of the commissioner to calculate tax savings limitations for 2 purposes of this subdivision. 3 § 2. Subparagraph (G) of paragraph 1 of subsection (eee) of section 4 606 of the tax law, as amended by section 8 of part A of chapter 73 of 5 the laws of 2016, is amended to read as follows: 6 (G) "STAR tax savings" means the tax savings attributable to the STAR 7 exemption within a portion of a school district, as determined by the 8 commissioner pursuant to subdivision two of section thirteen hundred 9 six-a of the real property tax law for purposes of the credit authorized 10 by this subsection. 11 § 3. This act shall take effect immediately. 12 PART MM 13 Section 1. Section 1405-B of the tax law is amended by adding a new 14 subdivision (c) to read as follows: 15 (c) The information contained within information returns filed under 16 subdivision (b) of this section may be provided by the commissioner to 17 local assessors for use in real property tax administration, and such 18 information shall not be subject to the secrecy provisions set forth in 19 section fourteen hundred eighteen of this chapter, provided, however, 20 that the commissioner shall not disclose social security numbers or 21 employer identification numbers. 22 § 2. This act shall take effect January 1, 2020. 23 PART NN 24 Section 1. Paragraph 3 of subsection (e-1) of section 606 of the tax 25 law, as added by section 2 of part K of chapter 59 of the laws of 2014, 26 is amended as follows: 27 (3) Determination of credit. For taxable years after two thousand 28 thirteen [and prior to two thousand sixteen], the amount of the credit 29 allowable under this subsection shall be determined as follows: 30 If household gross income Excess real property The credit amount is 31 for the taxable year is: taxes are the excess the following 32 of real property tax percentage of excess 33 equivalent or the property taxes: 34 excess of qualifying 35 real property taxes 36 over the following 37 percentage of 38 household gross 39 income: 40 Less than $100,000 4 4.5 41 $100,000 to less than 5 3.0 42 $150,000 43 $150,000 to less than 6 1.5 44 $200,000 45 Notwithstanding the foregoing provisions, the maximum credit deter- 46 mined under this subparagraph may not exceed five hundred dollars. 47 § 2. This act shall take effect immediately and shall apply to taxable 48 years beginning on and after January 1, 2016; provided, however, that 49 the amendments to subsection (e-1) of section 606 of the tax law made by 50 section one of this act shall not affect the repeal of such subsection 51 and shall be deemed to be repealed therewith.S. 1509--C 65 A. 2009--C 1 PART OO 2 Section 1. Subdivision v of section 233 of the real property law, as 3 amended by chapter 566 of the laws of 1996, is amended to read as 4 follows: 5 v. 1. On and after April first, nineteen hundred eighty-nine, the 6 commissioner of housing and community renewal shall have the power and 7 duty to enforce and ensure compliance with the provisions of this 8 section. However, the commissioner shall not have the power or duty to 9 enforce manufactured home park rules and regulations established under 10 subdivision f of this section. 11 2. On or before January first, nineteen hundred eighty-nine, each 12 manufactured home park owner or operator shall file a registration 13 statement with the commissioner and shall thereafter file an annual 14 registration statement on or before January first of each succeeding 15 year. The commissioner, by regulation, shall provide that such registra- 16 tion statement shall include only the names of all persons owning an 17 interest in the park, the names of all tenants of the park, all services 18 provided by the park owner to the tenants and a copy of all current 19 manufactured home park rules and regulations. The reporting of such 20 information to the commissioner of taxation and finance pursuant to 21 subparagraph (B) of paragraph six of subsection (eee) of section six 22 hundred six of the tax law shall be deemed to satisfy the requirements 23 of this paragraph. That the commissioner may not be the primary recipi- 24 ent of such registration statement shall not be construed to limit, 25 alter or diminish the ability or responsibility of the division of hous- 26 ing and community renewal in regards to enforcement of this section or 27 any other applicable laws. The commissioner may request additional or 28 corrected information to be filed by each manufactured home park owner 29 or operator as he or she deems necessary to carry out proper oversight 30 of such manufactured home parks. The commissioner shall annually make 31 publicly available on its website a report of the data collected pursu- 32 ant to this subdivision or subparagraph (B) of paragraph six of 33 subsection (eee) of section six hundred six of the tax law, not includ- 34 ing any personally identifiable information. 35 3. Whenever there shall be a violation of this section, an application 36 may be made by the commissioner of housing and community renewal in the 37 name of the people of the state of New York to a court or justice having 38 jurisdiction by a special proceeding to issue an injunction, and upon 39 notice to the defendant of not less than five days, to enjoin and 40 restrain the continuance of such violation; and if it shall appear to 41 the satisfaction of the court or justice that the defendant has, in 42 fact, violated this section, an injunction may be issued by such court 43 or justice, enjoining and restraining any further violation and with 44 respect to this subdivision, directing the filing of a registration 45 statement. In any such proceeding, the court may make allowances to the 46 commissioner of housing and community renewal of a sum not exceeding two 47 thousand dollars against each defendant, and direct restitution. When- 48 ever the court shall determine that a violation of this section has 49 occurred, the court may impose a civil penalty of not more than one 50 thousand five hundred dollars for each violation. Such penalty shall be 51 deposited in the manufactured home cooperative fund, created pursuant to 52 section fifty-nine-h of the private housing finance law. In connection 53 with any such proposed application, the commissioner of housing and 54 community renewal is authorized to take proof and make a determination 55 of the relevant facts and to issue subpoenas in accordance with theS. 1509--C 66 A. 2009--C 1 civil practice law and rules. The provisions of this subdivision shall 2 not impair the rights granted under subdivision u of this section. 3 § 2. Subparagraph (B) of paragraph 6 of subsection (eee) of section 4 606 of the tax law, as amended by section 8 of part A of chapter 73 of 5 the laws of 2016, is amended to read as follows: 6 (B) (i) In the case of property consisting of a mobile home that is 7 described in paragraph (1) of subdivision two of section four hundred 8 twenty-five of the real property tax law, the amount of the credit 9 allowable with respect to such mobile home shall be equal to the basic 10 STAR tax savings for the school district portion, or the enhanced STAR 11 tax savings for the school district portion, whichever is applicable, 12 that would be applied to a separately assessed parcel in the school 13 district portion with a taxable assessed value equal to twenty thousand 14 dollars multiplied by the latest state equalization rate or special 15 equalization rate for the assessing unit in which the mobile home is 16 located. Provided, however, that if the commissioner is in possession of 17 information, including but not limited to assessment records, that 18 demonstrates to the commissioner's satisfaction that the taxpayer's 19 mobile home is worth more than twenty thousand dollars, or if the 20 taxpayer provides the commissioner with such information, the taxpayer's 21 credit shall be increased accordingly, but in no case shall the credit 22 exceed the basic STAR tax savings or enhanced STAR tax savings, whichev- 23 er is applicable, for the school district portion. 24 (ii) The commissioner may implement an electronic system for the 25 reporting of information by owners and operators of manufactured home 26 parks, as defined by section two hundred thirty-three of the real prop- 27 erty law. Upon the implementation of such a system, each such owner and 28 operator shall file electronic statements with the commissioner accord- 29 ing to a schedule to be determined by the commissioner. Such statement 30 shall require reporting of names of all persons owning an interest in 31 the park, the services provided by the park owner to the tenants, the 32 name of the agent designated pursuant to subdivision l of section two 33 hundred thirty-three of the real property law, the names and addresses 34 of all tenants of the park, whether the tenant leases or owns the home, 35 the rent set for each lot in the park, and such additional information 36 as the commissioner may deem necessary for the proper administration of 37 the STAR exemption established pursuant to section four hundred twenty- 38 five of the real property tax law and the STAR credit and any other 39 property tax-based credit established pursuant to this section. In the 40 case of the first registration statement filed in a calendar year, such 41 statement shall also include a copy of all current manufactured home 42 park rules and regulations. In the case that the manufactured home park 43 rules and regulations are modified after the filing of the first regis- 44 tration statement in a calendar year, the next subsequent registration 45 statement shall also include a copy of such rules and regulations. The 46 commissioner shall provide the commissioner of housing and community 47 renewal with the information contained in each report no later than 48 thirty days after the receipt thereof. 49 § 3. This act shall take effect immediately. 50 PART PP 51 Section 1. Subparagraph (iv) of paragraph (b) of subdivision 4 of 52 section 425 of the real property tax law, as amended by section 2 of 53 part B of chapter 59 of the laws of 2018, is amended to read as follows:S. 1509--C 67 A. 2009--C 1 (iv) (A) Effective with applications for the enhanced exemption on 2 final assessment rolls to be completed in two thousand nineteen, the 3 application form shall indicate that all owners of the property and any 4 owners' spouses residing on the premises must have their income eligi- 5 bility verified annually by the department and must furnish their 6 taxpayer identification numbers in order to facilitate matching with 7 records of the department. The income eligibility of such persons shall 8 be verified annually by the department, and the assessor shall not 9 request income documentation from them. All applicants for the enhanced 10 exemption and all assessing units shall be required to participate in 11 this program, which shall be known as the STAR income verification 12 program. 13 (B) Effective with final assessment rolls to be completed in two thou- 14 sand twenty, the commissioner shall also annually verify the eligibility 15 of such persons for the enhanced exemption on the basis of age and resi- 16 dency as well as income. 17 (C) Where the commissioner finds that the enhanced exemption should be 18 replaced with a basic exemption because [the income limitation applica-19ble to the enhanced exemption has been exceeded] the property is only 20 eligible for a basic exemption, he or she shall provide the property 21 owners with notice and an opportunity to submit to the commissioner 22 evidence to the contrary. Where the commissioner finds that the enhanced 23 exemption should be removed or denied without being replaced with a 24 basic exemption because [the income limitation applicable to the basic25exemption has also been exceeded] the property is not eligible for 26 either exemption, he or she shall provide the property owners with 27 notice and an opportunity to submit to the commissioner evidence to the 28 contrary. In either case, if the owners fail to respond to such notice 29 within forty-five days from the mailing thereof, or if their response 30 does not show to the commissioner's satisfaction that the property is 31 eligible for the exemption claimed, the commissioner shall direct the 32 assessor or other person having custody or control of the assessment 33 roll or tax roll to either replace the enhanced exemption with a basic 34 exemption, or to remove or deny the enhanced exemption without replacing 35 it with a basic exemption, as appropriate. The commissioner shall 36 further direct such person to correct the roll accordingly. Such a 37 directive shall be binding upon the assessor or other person having 38 custody or control of the assessment roll or tax roll, and shall be 39 implemented by such person without the need for further documentation or 40 approval. 41 [(C)] (D) Notwithstanding any provision of law to the contrary, 42 neither an assessor nor a board of assessment review has the authority 43 to consider an objection to the replacement or removal or denial of an 44 exemption pursuant to this subdivision, nor may such an action be 45 reviewed in a proceeding to review an assessment pursuant to title one 46 or one-A of article seven of this chapter. Such an action may only be 47 challenged before the department. If a taxpayer is dissatisfied with the 48 department's final determination, the taxpayer may appeal that determi- 49 nation to the state board of real property tax services in a form and 50 manner to be prescribed by the commissioner. Such appeal shall be filed 51 within forty-five days from the issuance of the department's final 52 determination. If dissatisfied with the state board's determination, the 53 taxpayer may seek judicial review thereof pursuant to article seventy- 54 eight of the civil practice law and rules. The taxpayer shall otherwise 55 have no right to challenge such final determination in a court action, 56 administrative proceeding or any other form of legal recourse againstS. 1509--C 68 A. 2009--C 1 the commissioner, the department, the state board of real property tax 2 services, the assessor or other person having custody or control of the 3 assessment roll or tax roll regarding such action. 4 § 2. Paragraph (c) of subdivision 13 of section 425 of the real prop- 5 erty tax law, as amended by section 1 of part J of chapter 57 of the 6 laws of 2013, is amended, and a new paragraph (f) is added to read as 7 follows: 8 (c) Additional consequences. A penalty tax may be imposed pursuant to 9 this subdivision whether or not the improper exemption has been revoked 10 in the manner provided by this section. In addition, a person or persons 11 who are found to have made a material misstatement shall be disqualified 12 from further exemption pursuant to this section, and if such misstate- 13 ment appears on an application filed on or after April first, two thou- 14 sand nineteen, from the credit authorized by subsection (eee) of section 15 six hundred six of the tax law, for a period of [five years if such16misstatement appears on an application filed prior to October first, two17thousand thirteen, and] six years [if such misstatement appears on an18application filed thereafter]. In addition, such person or persons may 19 be subject to prosecution pursuant to the penal law. 20 (f) Assessor notification. The assessor shall inform the commissioner 21 whenever a person or persons is found to have made a material misstate- 22 ment on an application for the exemption authorized by this section. 23 § 3. Paragraph (13) of subsection (eee) of section 606 of the tax law 24 is amended by adding a new subparagraph (E) to read as follows: 25 (E) On or after April first, two thousand nineteen, a taxpayer who is 26 found to have made a material misstatement on an application for the 27 credit authorized by this section shall be disqualified from receiving 28 such credit for six years. As used herein, the term "material misstate- 29 ment" shall have the same meaning as set forth in paragraph (a) of 30 subdivision thirteen of section four hundred twenty-five of the real 31 property tax law. 32 § 4. Subparagraph (E) of paragraph (10) of subsection (eee) of section 33 606 of the tax law, as amended by section 8 of part A of chapter 73 of 34 the laws of 2016, is amended to read as follows: 35 (E) If the commissioner determines after issuing an advance payment 36 that it was issued in an excessive amount or to an ineligible or incor- 37 rect party, the commissioner shall be empowered to utilize any of the 38 procedures for collection, levy and lien of personal income tax set 39 forth in this article, any other relevant procedures referenced within 40 the provisions of this article, and any other law as may be applicable, 41 to recoup the improperly issued amount; provided that in the event such 42 party was determined to be ineligible on the basis that his or her 43 primary residence received the STAR exemption in the associated fiscal 44 year, the improperly issued credit amount shall be deemed a clerical 45 error and shall be paid upon notice and demand without the issuance of a 46 notice of deficiency and shall be assessed, collected and paid in the 47 same manner as taxes. 48 § 5. This act shall take effect immediately. 49 PART QQ 50 Section 1. Section 467 of the real property tax law is amended by 51 adding a new subdivision 11 to read as follows: 52 11. (a) Notwithstanding any provision of law to the contrary, upon the 53 request of an assessor, the commissioner may disclose to the assessor 54 the names and addresses of the owners of property in that assessor'sS. 1509--C 69 A. 2009--C 1 assessing unit who are receiving the enhanced STAR exemption or enhanced 2 STAR credit and whose federal adjusted gross income is less than the 3 uppermost amount specified by subparagraph three of paragraph (b) of 4 subdivision one of this section (represented therein as M + $8,400). 5 Such amount shall be determined without regard to any local options that 6 the municipal corporation may or may not have exercised in relation to 7 increasing or decreasing the maximum income eligibility level authorized 8 by this section, provided that the amount so determined for a city with 9 a population of one million or more shall take into account the distinct 10 maximum income eligibility level established for such city by paragraph 11 (a) of subdivision three of this section. In no case shall the commis- 12 sioner disclose to an assessor the amount of an owner's federal adjusted 13 gross income. 14 (b) The assessor may use the information contained in such a report to 15 contact those owners who are not already receiving the exemption author- 16 ized by this section and to suggest that they consider applying for it. 17 Provided, however, that nothing contained herein shall be construed as 18 enabling any person or persons to qualify for the exemption authorized 19 by this section on the basis of their federal adjusted gross income, 20 rather than on the basis of their income as determined pursuant to the 21 provisions of paragraph (a) of subdivision three of this section. 22 (c) Information disclosed to an assessor pursuant to this subdivision 23 shall be used only for purposes of real property tax administration. It 24 shall be deemed confidential otherwise, and shall not be subject to the 25 provisions of article six of the public officers law. 26 § 2. Section 1532 of the real property tax law is amended by adding a 27 new subdivision 5 to read as follows: 28 5. Information regarding decedents provided by the commissioner to a 29 county director of real property tax services pursuant to subsection (c) 30 of section six hundred fifty-one of the tax law shall be used only for 31 purposes of real property tax administration. The contents of the report 32 may be shared with the assessor and tax collecting officer of the munic- 33 ipal corporation in which the decedent's former residence is located, 34 and with the enforcing officer if such residence is subject to delin- 35 quent taxes. The information shall be deemed confidential otherwise, and 36 shall not be subject to the provisions of article six of the public 37 officers law. 38 § 3. Subsection (c) of section 651 of the tax law, as amended by chap- 39 ter 783 of the laws of 1962, is amended to read as follows: 40 (c) Decedents. The return for any deceased individual shall be made 41 and filed by his executor, administrator, or other person charged with 42 his property. If a final return of a decedent is for a fractional part 43 of a year, the due date of such return shall be the fifteenth day of the 44 fourth month following the close of the twelve-month period which began 45 with the first day of such fractional part of the year. Notwithstanding 46 any provision of law to the contrary, when a return has been filed for a 47 decedent, the commissioner may disclose the decedent's name, address, 48 and the date of death to the director of real property tax services of 49 the county in which the address reported on such return is located. 50 § 4. This act shall take effect immediately. 51 PART RR 52 Section 1. Paragraph (b-1) of subdivision 3 of section 425 of the real 53 property tax law, as added by section 1 of part FF of chapter 57 of the 54 laws of 2010, is amended to read as follows:S. 1509--C 70 A. 2009--C 1 (b-1) Income. For final assessment rolls to be used for the levy of 2 taxes for the two thousand eleven-two thousand twelve through two thou- 3 sand eighteen-two thousand nineteen school [year and thereafter] years, 4 the parcel's affiliated income may be no greater than five hundred thou- 5 sand dollars, as determined by the commissioner [of taxation and6finance] pursuant to subdivision fourteen of this section or section one 7 hundred seventy-one-u of the tax law, in order to be eligible for the 8 basic exemption authorized by this section. Beginning with the two thou- 9 sand nineteen-two thousand twenty school year, for purposes of the 10 exemption authorized by this section, the parcel's affiliated income may 11 be no greater than two hundred fifty thousand dollars, as so determined. 12 As used herein, the term "affiliated income" shall mean the combined 13 income of all of the owners of the parcel who resided primarily thereon 14 on the applicable taxable status date, and of any owners' spouses resid- 15 ing primarily thereon. For exemptions on final assessment rolls to be 16 used for the levy of taxes for the two thousand eleven-two thousand 17 twelve school year, affiliated income shall be determined based upon the 18 parties' incomes for the income tax year ending in two thousand nine. In 19 each subsequent school year, the applicable income tax year shall be 20 advanced by one year. The term "income" as used herein shall have the 21 same meaning as in subdivision four of this section. 22 § 2. Subparagraph (A) of paragraph 3 of subsection (eee) of section 23 606 of the tax law, as added by section 8 of part A of chapter 73 of the 24 laws of 2016, is amended to read as follows: 25 (A) Beginning with taxable years after two thousand fifteen, a basic 26 STAR credit shall be available to a qualified taxpayer if the affiliated 27 income of the parcel that serves as the taxpayer's primary residence is 28 less than or equal to five hundred thousand dollars. The income limit 29 established for the basic STAR exemption by paragraph (b-1) of subdivi- 30 sion three of section four hundred twenty-five of the real property tax 31 law shall not be taken into account when determining eligibility for the 32 basic STAR credit. 33 § 3. This act shall take effect immediately. 34 PART SS 35 Section 1. Subdivision 6 of section 1306-a of the real property tax 36 law, as amended by section 3 of part TT of chapter 59 of the laws of 37 2017, is amended to read as follows: 38 6. When the commissioner determines, at least twenty days prior to the 39 levy of school district taxes, that an advance credit of the personal 40 income tax credit authorized by subsection (eee) of section six hundred 41 six of the tax law will be provided to the owners of a parcel in that 42 school district, he or she shall so notify the assessor, the county 43 director of real property tax services, and the authorities of the 44 school district, who shall cause a statement to be placed on the tax 45 bill for the parcel in substantially the following form: "An estimated 46 STAR check has been or will be mailed to you [upon issuance] by the NYS 47 Tax Department. Any overpayment or underpayment can be reconciled on 48 your next tax return or STAR credit check." 49 Notwithstanding any provision of law to the contrary, in the event 50 that the parcel in question had been granted a STAR exemption on the 51 assessment roll upon which school district taxes are to be levied, such 52 exemption shall be deemed null and void, shall be removed from the 53 assessment roll, and shall be disregarded when the parcel's tax liabil- 54 ity is determined. The assessor or other local official or officialsS. 1509--C 71 A. 2009--C 1 having custody and control of the data file used to generate school 2 district tax rolls and tax bills shall be authorized and directed to 3 change such file as necessary to enable the school district authorities 4 to discharge the duties imposed upon them by this subdivision. 5 § 2. This act shall take effect immediately. 6 PART TT 7 Section 1. Paragraph (a-2) of subdivision 6 of section 425 of the real 8 property tax law, as added by section 1 of part D of chapter 60 of the 9 laws of 2016, is amended to read as follows: 10 (a-2) Notwithstanding any provision of law to the contrary, where [a11renewal] an application for the "enhanced" STAR exemption authorized by 12 subdivision four of this section has not been filed on or before the 13 taxable status date, and the owner believes that good cause existed for 14 the failure to file the [renewal] application by that date, the owner 15 may, no later than the last day for paying school taxes without incur- 16 ring interest or penalty, submit a written request to the commissioner 17 asking him or her to extend the filing deadline and grant the exemption. 18 Such request shall contain an explanation of why the deadline was 19 missed, and shall be accompanied by [a renewal] an application, reflect- 20 ing the facts and circumstances as they existed on the taxable status 21 date. After consulting with the assessor, the commissioner may extend 22 the filing deadline and grant the exemption if the commissioner is 23 satisfied that (i) good cause existed for the failure to file the 24 [renewal] application by the taxable status date, and that (ii) the 25 applicant is otherwise entitled to the exemption. The commissioner shall 26 mail notice of his or her determination to such owner and the assessor. 27 If the determination states that the commissioner has granted the 28 exemption, the assessor shall thereupon be authorized and directed to 29 correct the assessment roll accordingly, or, if another person has 30 custody or control of the assessment roll, to direct that person to make 31 the appropriate corrections. If the correction is not made before school 32 taxes are levied, the [failure to take the exemption into account in the33computation of the tax shall be deemed a "clerical error" for purposes34of title three of article five of this chapter, and shall be corrected35accordingly] school district authorities shall be authorized and 36 directed to take account of the fact that the commissioner has granted 37 the exemption by correcting the applicant's tax bill and/or issuing a 38 refund accordingly. 39 § 2. Paragraph (d) of subdivision 2 of section 496 of the real proper- 40 ty tax law, as added by section 3 of part A of chapter 60 of the laws of 41 2016, is amended to read as follows: 42 (d) If the applicant is renouncing a STAR exemption in order to quali- 43 fy for the personal income tax credit authorized by subsection (eee) of 44 section six hundred six of the tax law, and no other exemptions are 45 being renounced on the same application, or if the applicant is renounc- 46 ing a STAR exemption before school taxes have been levied on the assess- 47 ment roll upon which that exemption appears, no processing fee shall be 48 applicable. 49 § 3. Paragraph (a) of subdivision 2 of section 496 of the real proper- 50 ty tax law, as amended by section 3 of part A of chapter 60 of the laws 51 of 2016, is amended to read as follows: 52 (a) For each assessment roll on which the renounced exemption appears, 53 the assessed value that was exempted shall be multiplied by the tax rate 54 or rates that were applied to that assessment roll, or in the case of aS. 1509--C 72 A. 2009--C 1 renounced STAR exemption, the tax savings calculated pursuant to subdi- 2 vision two of section thirteen hundred six-a of this chapter. Interest 3 shall then be added to each such product at the rate prescribed by 4 section nine hundred twenty-four-a of this chapter or such other law as 5 may be applicable for each month or portion thereon since the levy of 6 taxes upon such assessment roll. 7 § 4. Paragraph 5 of subsection (eee) of section 606 of the tax law, as 8 amended by section 8 of part A of chapter 73 of the laws of 2016, is 9 amended to read as follows: 10 (5) Disqualification. A taxpayer shall not qualify for the credit 11 authorized by this subsection if the parcel that serves as the taxpay- 12 er's primary residence received the STAR exemption on the assessment 13 roll upon which school district taxes for the associated fiscal year 14 [where] were levied. Provided, however, that the taxpayer may remove 15 this disqualification by renouncing the exemption [and making any16required payments] by December thirty-first of the taxable year, as 17 provided by subdivision sixteen of section four hundred twenty-five of 18 the real property tax law, and making any required payments within the 19 time frame prescribed by section four hundred ninety-six of the real 20 property tax law. 21 § 5. This act shall take effect immediately. 22 PART UU 23 Section 1. The tax law is amended by adding a new article 28-C to read 24 as follows: 25 ARTICLE 28-C 26 SUPPLEMENTAL TAX ON VAPOR PRODUCTS 27 Section 1180. Definitions. 28 1181. Imposition of tax. 29 1182. Imposition of compensating use tax. 30 1183. Vapor products dealer registration and renewal. 31 1184. Administrative provisions. 32 1185. Criminal penalties. 33 1186. Deposit and disposition of revenue. 34 § 1180. Definitions. For the purposes of the taxes imposed by this 35 article, the following terms shall mean: 36 (a) "Vapor product" means any noncombustible liquid or gel, regardless 37 of the presence of nicotine therein, that is manufactured in to a 38 finished product for use in an electronic cigarette, electronic cigar, 39 electronic cigarillo, electronic pipe, vaping pen, hookah pen or other 40 similar device. "Vapor product" shall not include any product approved 41 by the United States food and drug administration as a drug or medical 42 device, or manufactured and dispensed pursuant to title five-A of arti- 43 cle thirty-three of the public health law. 44 (b) "Vapor products dealer" means a person licensed by the commission- 45 er to sell vapor products in this state. 46 § 1181. Imposition of Tax. In addition to any other tax imposed by 47 this chapter or other law, there is hereby imposed a tax of twenty 48 percent on receipts from the retail sale of vapor products sold in this 49 state. The tax is imposed on the purchaser and collected by the vapor 50 products dealer as defined in subdivision (b) of section eleven hundred 51 eighty of this article, in trust for and on account of the state.S. 1509--C 73 A. 2009--C 1 § 1182. Imposition of compensating use tax. (a) Except to the extent 2 that vapor products have already been or will be subject to the tax 3 imposed by section eleven hundred eighty-one of this article, or are 4 otherwise exempt under this article, there is hereby imposed a use tax 5 on every use within the state of vapor products: (1) purchased at 6 retail; and (2) manufactured or processed by the user if items of the 7 same kind are sold by him or her in the regular course of his or her 8 business. 9 (b) For purposes of paragraph one of subdivision (a) of this section, 10 the tax shall be at the rate of twenty percent of the consideration 11 given or contracted to be given for such vapor product purchased at 12 retail. For purposes of paragraph two of subdivision (a) of this 13 section, the tax shall be at the rate of twenty percent of the price at 14 which such items of the same kind of vapor product are offered for sale 15 by the user, and the mere storage, keeping, retention or withdrawal from 16 storage of such vapor product by the person that manufactured or proc- 17 essed such vapor product shall not be deemed a taxable use by him or 18 her. 19 (c) The tax due pursuant to this section shall be paid and reported no 20 later than twenty days after such use on a form prescribed by the 21 commissioner. 22 § 1183. Vapor products dealer registration and renewal. (a) Every 23 person who intends to sell vapor products in this state must receive 24 from the commissioner a certificate of registration prior to engaging in 25 business. Such person must electronically submit a properly completed 26 application for a certificate of registration for each location at which 27 vapor products will be sold in this state, on a form prescribed by the 28 commissioner, and shall be accompanied by a non-refundable application 29 fee of three hundred dollars. 30 (b) A vapor products dealer certificate of registration shall be 31 valid for the calendar year for which it is issued unless earlier 32 suspended or revoked. Upon the expiration of the term stated on the 33 certificate of registration, such certificate shall be null and void. A 34 certificate of registration shall not be assignable or transferable and 35 shall be destroyed immediately upon the vapor products dealer ceasing to 36 do business as specified in such certificate or in the event that such 37 business never commenced. 38 (c) Every vapor product dealer shall publicly display a vapor products 39 dealer certificate of registration in each place of business in this 40 state where vapor products are sold at retail. A vapor products dealer 41 who has no regular place of business shall publicly display such valid 42 certificate on each of its carts, stands, trucks or other merchandising 43 devices through which it sells vapor products. 44 (d) (1) The commissioner shall refuse to issue a certificate of regis- 45 tration to any applicant who does not possess a valid certificate of 46 authority under section eleven hundred thirty-four of this chapter. In 47 addition, the commissioner may refuse to issue a certificate of regis- 48 tration, or suspend, cancel or revoke a certificate of registration 49 issued to any person who: (A) has a past-due liability as that term is 50 defined in section one hundred seventy-one-v of this chapter; (B) has 51 had a certificate of registration under this article or any license or 52 registration provided for in this chapter revoked within one year from 53 the date on which such application was filed; (C) has been convicted of 54 a crime provided for in this chapter within one year from the date on 55 which such application was filed; (D) willfully fails to file a report 56 or return required by this article; (E) willfully files, causes to beS. 1509--C 74 A. 2009--C 1 filed, gives or causes to be given a report, return, certificate or 2 affidavit required by this article which is false; (F) willfully fails 3 to collect or truthfully account for or pay over any tax imposed by this 4 article; or (G) whose place of business is at the same premises as that 5 of a person whose vapor products dealer registration has been revoked 6 and where such revocation is still in effect, unless the applicant or 7 vapor products dealer provides the commissioner with adequate documenta- 8 tion demonstrating that such applicant or vapor products dealer acquired 9 the premises or business through an arm's length transaction as defined 10 in paragraph (e) of subdivision one of section four hundred eighty-a of 11 this chapter. 12 (2) In addition to the grounds provided in paragraph one of this 13 subdivision, the commissioner shall refuse to issue a certificate of 14 registration and shall cancel or suspend a certificate of registration 15 as directed by an enforcement officer pursuant to article thirteen-F of 16 the public health law. Notwithstanding any provision of law to the 17 contrary, an applicant whose application for a certificate of registra- 18 tion is refused or a vapor products dealer whose registration is 19 cancelled or suspended under this paragraph shall have no right to a 20 hearing under this chapter and shall have no right to commence a court 21 action or proceeding or to any other legal recourse against the commis- 22 sioner with respect to such refusal, suspension or cancellation; 23 provided, however, that nothing herein shall be construed to deny a 24 vapor products dealer a hearing under article thirteen-F of the public 25 health law or to prohibit vapor products dealers from commencing a court 26 action or proceeding against an enforcement officer as defined in 27 section thirteen hundred ninety-nine-aa of the public health law. 28 (e) If a vapor products dealer is suspended, cancelled or revoked and 29 such vapor products dealer sells vapor products through more than one 30 place of business in this state, the vapor products dealer's certificate 31 of registration issued to that place of business, cart, stand, truck or 32 other merchandising device, where such violation occurred, shall be 33 suspended, revoked or cancelled. Provided, however, upon a vapor 34 products dealer's third suspension, cancellation or revocation within a 35 five-year period for any one or more businesses owned or operated by the 36 vapor products dealer, such suspension, cancellation, or revocation of 37 the vapor products dealer's certificate of registration shall apply to 38 all places of business where he or she sells vapor products in this 39 state. 40 (f) Every holder of a certificate of registration must notify the 41 commissioner of changes to any of the information stated on the certif- 42 icate or changes to any information contained in the application for the 43 certificate of registration. Such notification must be made on or before 44 the last day of the month in which a change occurs and must be made 45 electronically on a form prescribed by the commissioner. 46 (g) Every vapor products dealer who holds a certificate of registra- 47 tion under this article shall be required to reapply for a certificate 48 of registration for the following calendar year on or before the twenti- 49 eth day of September and such reapplication shall be subject to the same 50 requirements and conditions, including grounds for refusal, as an 51 initial registration under this article, including but not limited to 52 the payment of the three hundred dollar application fee for each retail 53 location. 54 (h) In addition to any other penalty imposed by this chapter, any 55 vapor products dealer who violates the provisions of this section, (1) 56 for a first violation is liable for a civil fine not less than fiveS. 1509--C 75 A. 2009--C 1 thousand dollars but not to exceed twenty-five thousand dollars and such 2 certificate of registration may be suspended for a period of not more 3 than six months; and (2) for a second or subsequent violation within 4 three years following a prior violation of this section, is liable for a 5 civil fine not less than ten thousand dollars but not to exceed thirty- 6 five thousand dollars and such certificate of registration may be 7 suspended for a period of up to thirty-six months; or (3) for a third 8 violation within a period of five years, its vapor products certificate 9 or certificates of registration issued to each place of business owned 10 or operated by the vapor products dealer in this state, shall be revoked 11 for a period of up to five years. 12 § 1184. Administrative provisions. (a) Except as otherwise provided 13 for in this article, the taxes imposed by this article shall be adminis- 14 tered and collected in a like manner as and jointly with the taxes 15 imposed by sections eleven hundred five and eleven hundred ten of this 16 chapter. In addition, except as otherwise provided in this article, all 17 of the provisions of article twenty-eight of this chapter (except 18 sections eleven hundred seven, eleven hundred eight, eleven hundred 19 nine, and eleven hundred forty-eight) relating to or applicable to the 20 administration, collection and review of the taxes imposed by such 21 sections eleven hundred five and eleven hundred ten, including, but not 22 limited to, the provisions relating to definitions, returns, exemptions, 23 penalties, tax secrecy, personal liability for the tax, and collection 24 of tax from the customer, shall apply to the taxes imposed by this arti- 25 cle so far as such provisions can be made applicable to the taxes 26 imposed by this article with such limitations as set forth in this arti- 27 cle and such modifications as may be necessary in order to adapt such 28 language to the taxes so imposed. Such provisions shall apply with the 29 same force and effect as if the language of those provisions had been 30 set forth in full in this article except to the extent that any 31 provision is either inconsistent with a provision of this article or is 32 not relevant to the taxes imposed by this article. 33 (b) Notwithstanding the provisions of subdivision (a) of this section, 34 the exemptions provided in paragraph ten of subdivision (a) of section 35 eleven hundred fifteen of this chapter, and the provisions of section 36 eleven hundred sixteen, except those provided in paragraphs one, two, 37 three and six of subdivision (a) of such section, shall not apply to the 38 taxes imposed by this article. 39 (c) Notwithstanding the provisions of this section or section eleven 40 hundred forty-six of this chapter, the commissioner may, in his or her 41 discretion, permit the commissioner of health or his or her authorized 42 representative to inspect any return related to the tax imposed by this 43 article and may furnish to the commissioner of health any such return 44 or supply him or her with information concerning an item contained in 45 any such return, or disclosed by any investigation of a liability under 46 this article. 47 § 1185. Criminal penalties. The criminal penalties in sections eigh- 48 teen hundred one through eighteen hundred seven and eighteen hundred 49 seventeen of this chapter shall apply to this article with the same 50 force and effect as if the language of those provisions had been set 51 forth in full in this article except to the extent that any provision is 52 either inconsistent with a provision of this article or is not relevant 53 to the taxes imposed by this article. 54 § 1186. Deposit and disposition of revenue. The taxes, interest, and 55 penalties imposed by this article and collected or received by the 56 commissioner shall be deposited daily with such responsible banks, bank-S. 1509--C 76 A. 2009--C 1 ing houses or trust companies, as may be designated by the comptroller, 2 to the credit of the comptroller in trust for the tobacco control and 3 insurance initiatives pool established by section ninety-two-dd of the 4 state finance law and distributed by the commissioner of health in 5 accordance with section twenty-eight hundred seven-v of the public 6 health law. Such deposits will be kept separate and apart from all other 7 money in the possession of the comptroller. The comptroller shall 8 require adequate security from all such depositories. Of the total 9 revenue collected or received under this article, the comptroller shall 10 retain such amount as the commissioner may determine to be necessary for 11 refunds under this article. Provided, however that the commissioner is 12 authorized and directed to deduct from the amounts he or she receives 13 from the registration fees under section eleven hundred eighty-three of 14 this article, before deposit into the tobacco control and insurance 15 initiatives pool, a reasonable amount necessary to effectuate refunds of 16 appropriations of the department to reimburse the department for the 17 costs incurred to administer, collect and distribute the taxes imposed 18 by this article. 19 § 2. Subsection (a) of section 92-dd of the state finance law, as 20 amended by section 3 of part T of chapter 61 of the laws of 2011, is 21 amended to read as follows: 22 (a) On and after April first, two thousand five, such fund shall 23 consist of the revenues heretofore and hereafter collected or required 24 to be deposited pursuant to paragraph (a) of subdivision eighteen of 25 section twenty-eight hundred seven-c, and sections twenty-eight hundred 26 seven-j, twenty-eight hundred seven-s and twenty-eight hundred seven-t 27 of the public health law, subdivision (b) of section four hundred eight- 28 y-two and section eleven hundred eighty-six of the tax law and required 29 to be credited to the tobacco control and insurance initiatives pool, 30 subparagraph (O) of paragraph four of subsection (j) of section four 31 thousand three hundred one of the insurance law, section twenty-seven of 32 part A of chapter one of the laws of two thousand two and all other 33 moneys credited or transferred thereto from any other fund or source 34 pursuant to law. 35 § 3. This act shall take effect on the first day of a quarterly period 36 described in subdivision (b) of section 1136 of the tax law next 37 commencing at least one hundred eighty days after this act shall become 38 a law, and shall apply to sales and uses of vapor products on or after 39 such date. 40 PART VV 41 Intentionally Omitted 42 PART WW 43 Section 1. Section 1166-a of the tax law, as added by section 1 of 44 part F of chapter 25 of the laws of 2009, is amended to read as follows: 45 § 1166-a. Special supplemental tax on passenger car rentals within the 46 metropolitan commuter transportation district. (a) In addition to the 47 tax imposed under section eleven hundred sixty of this article and in 48 addition to any tax imposed under any other article of this chapter, 49 there is hereby imposed and there shall be paid a tax at the rate of 50 [five] six percent upon the receipts from every rental of a passenger 51 car which is a retail sale of such passenger car within the metropolitanS. 1509--C 77 A. 2009--C 1 commuter transportation district as defined in [subdivision] subsection 2 (a) of section eight hundred of this chapter. 3 (b) Except to the extent that a passenger car rental described in 4 subdivision (a) of this section, or section eleven hundred sixty-six-b 5 of this article, has already been or will be subject to the tax imposed 6 under such subdivision or section and except as otherwise exempted under 7 this article, there is hereby imposed on every person and there shall be 8 paid a use tax for the use within the metropolitan commuter transporta- 9 tion district as defined in [subdivision] subsection (a) of section 10 eight hundred of this chapter; of any passenger car rented by the user 11 [which] that is a purchase at retail of such passenger car, but not 12 including any lease of a passenger car to which subdivision (i) of 13 section eleven hundred eleven of this chapter applies. For purposes of 14 this [paragraph] subdivision, the tax shall be at the rate of [five] six 15 percent of the consideration given or contracted to be given for such 16 property, or for the use of such property, including any charges for 17 shipping or delivery as described in paragraph three of subdivision (b) 18 of section eleven hundred one of this chapter, but excluding any credit 19 for tangible personal property accepted in part payment and intended for 20 resale. 21 § 2. The tax law is amended by adding a new section 1166-b to read as 22 follows: 23 § 1166-b. Special supplemental tax on passenger car rentals outside of 24 the metropolitan commuter transportation district. (a) In addition to 25 the tax imposed under section eleven hundred sixty of this article and 26 in addition to any tax imposed under any other article of this chapter, 27 there is hereby imposed and there shall be paid a tax at the rate of six 28 percent upon the receipts from every rental of a passenger car that is 29 not subject to the tax described in section eleven hundred sixty-six-a 30 of this article, but which is a retail sale of such passenger car within 31 the state. 32 (b) Except to the extent that a passenger car rental described in 33 subdivision (a) of this section or in section eleven hundred 34 sixty-six-a of this article, has already been subject to the tax imposed 35 under such subdivision or section, and except as otherwise exempted 36 under this article, there is hereby imposed on every person and there 37 shall be paid a use tax for the use within the state of any passenger 38 car rented by the user that is a purchase at retail of such passenger 39 car, but not including any lease of a passenger car to which subdivision 40 (i) of section eleven hundred eleven of this chapter applies. For 41 purposes of this subdivision, the tax shall be at the rate of six 42 percent of the consideration given or contracted to be given for such 43 property, or for the use of such property, including any charges for 44 shipping or delivery as described in paragraph three of subdivision (b) 45 of section eleven hundred one of this chapter, but excluding any credit 46 for tangible personal property accepted in part payment and intended for 47 resale. 48 § 3. Section 1167 of the tax law, as amended by section 3 of part F of 49 chapter 25 of the laws of 2009, is amended to read as follows: 50 § 1167. Deposit and disposition of revenue. All taxes, interest and 51 penalties collected or received by the commissioner under this article 52 shall be deposited and disposed of pursuant to the provisions of section 53 one hundred seventy-one-a of this chapter, except that after reserving 54 amounts in accordance with such section one hundred seventy-one-a of 55 this chapter, the remainder shall be paid by the comptroller to the 56 credit of the highway and bridge trust fund established by sectionS. 1509--C 78 A. 2009--C 1 eighty-nine-b of the state finance law, provided, however[,]: (a) taxes, 2 interest and penalties collected or received pursuant to section eleven 3 hundred sixty-six-a of this article shall be paid to the credit of the 4 metropolitan transportation authority aid trust account of the metropol- 5 itan transportation authority financial assistance fund established by 6 section ninety-two-ff of the state finance law; and (b) taxes, interest 7 and penalties collected or received pursuant to section eleven hundred 8 sixty-six-b of this article shall be paid to the credit of the public 9 transportation systems operating assistance account established by 10 section eighty-eight-a of the state finance law. 11 § 4. This act shall take effect June 1, 2019, and shall apply to 12 rentals of passenger cars commencing on and after such date whether or 13 not under a prior contract; provided, however where such passenger car 14 rentals are billed on a monthly, quarterly or other period basis, the 15 tax imposed by this act shall apply to the rental for such period if 16 more than half of the days included in such period are days subsequent 17 to such effective date. 18 PART XX 19 Section 1. The tax law is amended by adding a new article 20-D to read 20 as follows: 21 ARTICLE 20-D 22 EXCISE TAX ON SALE OF OPIOIDS 23 Section 497. Definitions. 24 498. Imposition of excise tax. 25 499. Returns to be secret. 26 § 497. Definitions. The following terms shall have the following mean- 27 ings when used in this article. 28 (a) "Opioid" shall mean an "opiate" as defined by subdivision twenty- 29 three of section thirty-three hundred two of the public health law and 30 any natural, synthetic, or semisynthetic "narcotic drug" as defined by 31 subdivision twenty-two of such section that has agonist, partial agon- 32 ist, or agonist/antagonist morphine-like activities or effects similar 33 to natural opium alkaloids, and any derivative, congener, or combination 34 thereof listed in schedules II-V of section thirty-three hundred six of 35 the public health law. The term "opioid" shall not mean buprenorphine, 36 methadone, or morphine. 37 (b) "Unit" shall mean a single finished dosage form of an opioid, such 38 as a pill, tablet, capsule, suppository, transdermal patch, buccal film, 39 milliliter of liquid, milligram of topical preparation, or any other 40 form. 41 (c) "Strength per unit" shall mean the amount of opioid in a unit, as 42 measured by weight, volume, concentration or other metric. 43 (d) "Morphine milligram equivalent conversion factor" shall mean that 44 reference standard of a particular opioid as it relates in potency to 45 morphine as determined by the commissioner of health. 46 (e) "Morphine milligram equivalent" shall mean a unit multiplied by 47 its strength per unit multiplied by the morphine milligram equivalent 48 conversion factor. 49 (f) "Registrant" shall mean: (1) any person, firm, corporation or 50 association that: (i) is required to be registered with the education 51 department as a wholesaler, manufacturer, or outsourcing facility pursu- 52 ant to section six thousand eight hundred eight or section six thousand 53 eight hundred eight-b of the education law and (ii) holds and transfers 54 title to an opioid unit; (2) any person, firm, corporation or associ-S. 1509--C 79 A. 2009--C 1 ation that: (i) would be required to be registered with the education 2 department as a wholesaler, manufacturer, or outsourcing facility pursu- 3 ant to such section six thousand eight hundred eight-b but for the 4 exception in subdivision two of such section and (ii) holds and trans- 5 fers title to an opioid unit; or (3) any person, firm, corporation or 6 association that: (i) is required to be registered with the health 7 department as a manufacturer or distributor of a controlled substance 8 pursuant to section thirty-three hundred ten of the public health law 9 and (ii) holds and transfers title to an opioid unit. 10 (g) "Wholesale acquisition cost" shall mean the manufacturer's list 11 price for an opioid unit to wholesalers or direct purchasers in the 12 United States, not including prompt pay or other discounts, rebates or 13 reductions in price, for the most recent month for which the information 14 is available, as reported in wholesale price guides or other publica- 15 tions of drug or biological pricing data. 16 (h) "Sale" shall mean any transfer of title to an opioid unit for a 17 consideration where actual or constructive possession of such opioid 18 unit is transferred by a registrant holding title to such opioid unit to 19 a purchaser or its designee in this state. A sale shall not include 20 either the dispensing of an opioid unit pursuant to a prescription to an 21 ultimate consumer or the transfer of title to an opioid unit from a 22 manufacturer in this state to a purchaser outside this state when such 23 opioid unit will be used or consumed outside this state. 24 § 498. Imposition of excise tax. (a) There is hereby imposed an excise 25 tax on the first sale of every opioid unit in the state at the following 26 rates: (1) a quarter of a cent per morphine milligram equivalent where 27 the wholesale acquisition cost is less than fifty cents, or (2) one and 28 one-half cents per morphine milligram equivalent where the wholesale 29 acquisition cost is fifty cents or more; except that such tax shall not 30 apply when such first sale is to any program operated pursuant to arti- 31 cle forty of the public health law and article thirty-two of the mental 32 hygiene law. The tax imposed by this article shall be charged against 33 and paid by the registrant making such first sale, and shall accrue at 34 the time of such sale. For the purpose of the proper administration of 35 this article and to prevent evasion of the tax hereby imposed, it shall 36 be presumed that any sale of an opioid unit in this state by a regis- 37 trant is the first sale of such in the state until the contrary is 38 established, and the burden of proving that any sale is not the first 39 sale in the state shall be upon the registrant. 40 (b) Every registrant liable for the tax imposed by this article shall 41 file with the commissioner a return on forms to be prescribed by the 42 commissioner showing the total morphine milligram equivalent and whole- 43 sale acquisition costs of such opioid units that are subject to the tax 44 imposed by this article, the amount of tax due thereon, and such further 45 information as the commissioner may require. Such returns shall be filed 46 for quarterly periods ending on the last day of March, June, September 47 and December of each year. Each return shall be filed within twenty days 48 after the end of such quarterly period and shall cover all opioid sales 49 in the state made in the prior quarter, except that the first return 50 required to be filed pursuant to this section shall be due on January 51 twentieth, two thousand twenty, and shall cover all opioid sales occur- 52 ring in the period between the effective date of this article and Decem- 53 ber thirty-first, two thousand nineteen. Every registrant required to 54 file a return under this section shall, at the time of filing such 55 return, pay to the commissioner the total amount of tax due for the 56 period covered by such return. If a return is not filed when due, theS. 1509--C 80 A. 2009--C 1 tax shall be due the day on which the return is required to be filed. 2 The commissioner may require that the returns and payments required by 3 this section be filed or paid electronically. 4 (c) Where a sale of an opioid unit by a registrant has been cancelled 5 by the purchaser and tax thereon was previously paid by the registrant, 6 the commissioner shall allow to the registrant a refund or credit of 7 such tax on a return for a later period subject to the limitations peri- 8 od for claiming a refund or credit as prescribed by section one thousand 9 eighty-seven of this chapter. Where a registrant proves that an opioid 10 unit for which it previously paid a tax has been distributed out of the 11 state for use or consumption outside this state, the commissioner shall 12 allow a credit to the registrant for tax paid on a return for a later 13 period subject to the limitations period for claiming a credit as 14 prescribed by section one thousand eighty-seven of this chapter. 15 (d) All sales slips, invoices, receipts, or other statements or memo- 16 randa of sale from any sale or purchase of opioid units by registrants 17 must be retained for a period of six years after the due date of the 18 return to which they relate, unless the commissioner provides for a 19 different retention period by rule or regulation. Such records must be 20 sufficient to determine the number of units transferred along with the 21 morphine milligram equivalent of the units transferred, and otherwise be 22 suitable to determine the correct amount of tax due. Such records must 23 also record either (1) the address from which the units are shipped or 24 delivered, along with the address to which the units are shipped or 25 delivered, or (2) the place at which actual physical possession of the 26 units is transferred. Such records shall be produced upon demand by the 27 commissioner. 28 (e) The provisions of article twenty-seven of this chapter shall apply 29 to the tax imposed by this article in the same manner and with the same 30 force and effect as if the language of such article had been incorpo- 31 rated in full into this article and had expressly referred to the tax 32 imposed by this article, except to the extent that any provision of such 33 article twenty-seven is either inconsistent with a provision of this 34 article or is not relevant to this article. 35 (f) The commissioners of education and health shall cooperate with the 36 commissioner in administering this tax, including sharing with the 37 commissioner pertinent information about registrants upon the request of 38 the commissioner. 39 (g) Each registrant shall provide a report to the department of health 40 detailing all opioids sold by such registrant in the state of New York. 41 Such report shall include: 42 (i) the registrant's name, address, phone number, federal Drug 43 Enforcement Agency (DEA) registration number, education department 44 registration number, and controlled substance license number issued by 45 the department of health, if applicable; 46 (ii) the name, address and DEA registration number of the entity to 47 whom the opioid was sold; 48 (iii) the date of the sale of the opioid; 49 (iv) the gross receipt total, in dollars, for each opioid sold; 50 (v) the name and National Drug Code of the opioid sold; 51 (vi) the number of containers and the strength and metric quantity of 52 controlled substance in each container of the opioid sold; 53 (vii) the total number of morphine milligram equivalents sold; and 54 (viii) any other elements as deemed necessary by the commissioner of 55 health.S. 1509--C 81 A. 2009--C 1 Such information shall be reported annually in such form as defined by 2 the commissioner of health and shall not be subject to the provisions of 3 section four hundred ninety-nine of this article. 4 § 499. Returns to be secret. (a) Except in accordance with a proper 5 judicial order or as otherwise provided for by law, it shall be unlawful 6 for the commissioner, any officer or employee of the department, or any 7 person engaged or retained by such department on an independent contract 8 basis or any other person who in any manner may acquire knowledge of the 9 contents of a return or report filed pursuant to this article to divulge 10 or make known in any manner the contents or any other information 11 relating to the business of a registrant contained in any return or 12 report required under this article. The officers charged with the 13 custody of such returns or reports shall not be required to produce any 14 of them or evidence of anything contained in them in any action or 15 proceeding in any court, except on behalf of the state, the state 16 department of health, the state department of education or the commis- 17 sioner in an action or proceeding under the provisions of this chapter 18 or on behalf of the state or the commissioner in any other action or 19 proceeding involving the collection of a tax due under this chapter to 20 which the state or the commissioner is a party or a claimant or on 21 behalf of any party to any action or proceeding under the provisions of 22 this article, when the returns or the reports or the facts shown thereby 23 are directly involved in such action or proceeding, in any of which 24 events the court may require the production of, and may admit in 25 evidence so much of said returns or reports or of the facts shown there- 26 by as are pertinent to the action or proceeding and no more. Nothing 27 herein shall be construed to prohibit the commissioner, in his or her 28 discretion, from allowing the inspection or delivery of a certified copy 29 of any return or report filed under this article, or from providing any 30 information contained in any such return or report, by or to a duly 31 authorized officer or employee of the state department of health or the 32 state department of education; nor to prohibit the inspection or deliv- 33 ery of a certified copy of any return or report filed under this arti- 34 cle, or the provision of any information contained therein, by or to the 35 attorney general or other legal representatives of the state when an 36 action shall have been recommended or commenced pursuant to this chap- 37 ter in which such returns or reports or the facts shown thereby are 38 directly involved; nor to prohibit the commissioner from providing or 39 certifying to the division of budget or the comptroller the total number 40 of returns or reports filed under this article in any reporting period 41 and the total collections received therefrom; nor to prohibit the 42 inspection of the returns or reports required under this article by the 43 comptroller or duly designated officer or employee of the state depart- 44 ment of audit and control, for purposes of the audit of a refund of any 45 tax paid by a registrant or other person under this article; nor to 46 prohibit the delivery to a registrant, or a duly authorized represen- 47 tative of such registrant, a certified copy of any return or report 48 filed by such registrant pursuant to this article, nor to prohibit the 49 publication of statistics so classified as to prevent the identification 50 of particular returns or reports and the items thereof. 51 (b)(1) Any officer or employee of the state who willfully violates the 52 provisions of subdivision (a) of this section shall be dismissed from 53 office and be incapable of holding any public office in this state for a 54 period of five years thereafter. 55 (2) Cross-reference: For criminal penalties, see article thirty-seven 56 of this chapter.S. 1509--C 82 A. 2009--C 1 § 2. Section 1825 of the tax law, as amended by section 3 of part NNN 2 of chapter 59 of the laws of 2018, is amended to read as follows: 3 § 1825. Violation of secrecy provisions of the tax law.--Any person 4 who violates the secrecy provisions of [subdivision (b) of section twen-5ty-one, subdivision one of section two hundred two, subdivision eight of6section two hundred eleven, subdivision (a) of section three hundred7fourteen, subdivision one or two of section four hundred thirty-seven,8section four hundred eighty-seven, subdivision one or two of section9five hundred fourteen, subsection (e) of section six hundred ninety-sev-10en, subsection (a) of section nine hundred ninety-four, subdivision (a)11of section eleven hundred forty-six, section twelve hundred eighty-sev-12en, section twelve hundred ninety-six, section twelve hundred ninety-13nine-F, subdivision (a) of section fourteen hundred eighteen, subdivi-14sion (a) of section fifteen hundred eighteen, subdivision (a) of section15fifteen hundred fifty-five of] this chapter[, and] or subdivision (e) of 16 section 11-1797 of the administrative code of the city of New York shall 17 be guilty of a misdemeanor. 18 § 3. Subdivision 1 of section 171-a of the tax law, as amended by 19 section 3 of part MM of chapter 59 of the laws of 2018, is amended to 20 read as follows: 21 1. All taxes, interest, penalties and fees collected or received by 22 the commissioner or the commissioner's duly authorized agent under arti- 23 cles nine (except section one hundred eighty-two-a thereof and except as 24 otherwise provided in section two hundred five thereof), nine-A, 25 twelve-A (except as otherwise provided in section two hundred eighty- 26 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 27 section three hundred twelve thereof), eighteen, nineteen, twenty 28 (except as otherwise provided in section four hundred eighty-two there- 29 of), twenty-B, twenty-D, twenty-one, twenty-two, twenty-four, twenty- 30 six, twenty-eight (except as otherwise provided in section eleven 31 hundred two or eleven hundred three thereof), twenty-eight-A, twenty- 32 nine-B, thirty-one (except as otherwise provided in section fourteen 33 hundred twenty-one thereof), thirty-three and thirty-three-A of this 34 chapter shall be deposited daily in one account with such responsible 35 banks, banking houses or trust companies as may be designated by the 36 comptroller, to the credit of the comptroller. Such an account may be 37 established in one or more of such depositories. Such deposits shall be 38 kept separate and apart from all other money in the possession of the 39 comptroller. The comptroller shall require adequate security from all 40 such depositories. Of the total revenue collected or received under such 41 articles of this chapter, the comptroller shall retain in the comp- 42 troller's hands such amount as the commissioner may determine to be 43 necessary for refunds or reimbursements under such articles of this 44 chapter out of which amount the comptroller shall pay any refunds or 45 reimbursements to which taxpayers shall be entitled under the provisions 46 of such articles of this chapter. The commissioner and the comptroller 47 shall maintain a system of accounts showing the amount of revenue 48 collected or received from each of the taxes imposed by such articles. 49 The comptroller, after reserving the amount to pay such refunds or 50 reimbursements, shall, on or before the tenth day of each month, pay 51 into the state treasury to the credit of the general fund all revenue 52 deposited under this section during the preceding calendar month and 53 remaining to the comptroller's credit on the last day of such preceding 54 month, (i) except that the comptroller shall pay to the state department 55 of social services that amount of overpayments of tax imposed by article 56 twenty-two of this chapter and the interest on such amount which isS. 1509--C 83 A. 2009--C 1 certified to the comptroller by the commissioner as the amount to be 2 credited against past-due support pursuant to subdivision six of section 3 one hundred seventy-one-c of this article, (ii) and except that the 4 comptroller shall pay to the New York state higher education services 5 corporation and the state university of New York or the city university 6 of New York respectively that amount of overpayments of tax imposed by 7 article twenty-two of this chapter and the interest on such amount which 8 is certified to the comptroller by the commissioner as the amount to be 9 credited against the amount of defaults in repayment of guaranteed 10 student loans and state university loans or city university loans pursu- 11 ant to subdivision five of section one hundred seventy-one-d and subdi- 12 vision six of section one hundred seventy-one-e of this article, (iii) 13 and except further that, notwithstanding any law, the comptroller shall 14 credit to the revenue arrearage account, pursuant to section 15 ninety-one-a of the state finance law, that amount of overpayment of tax 16 imposed by article nine, nine-A, twenty-two, thirty, thirty-A, thirty-B 17 or thirty-three of this chapter, and any interest thereon, which is 18 certified to the comptroller by the commissioner as the amount to be 19 credited against a past-due legally enforceable debt owed to a state 20 agency pursuant to paragraph (a) of subdivision six of section one 21 hundred seventy-one-f of this article, provided, however, he shall cred- 22 it to the special offset fiduciary account, pursuant to section ninety- 23 one-c of the state finance law, any such amount creditable as a liabil- 24 ity as set forth in paragraph (b) of subdivision six of section one 25 hundred seventy-one-f of this article, (iv) and except further that the 26 comptroller shall pay to the city of New York that amount of overpayment 27 of tax imposed by article nine, nine-A, twenty-two, thirty, thirty-A, 28 thirty-B or thirty-three of this chapter and any interest thereon that 29 is certified to the comptroller by the commissioner as the amount to be 30 credited against city of New York tax warrant judgment debt pursuant to 31 section one hundred seventy-one-l of this article, (v) and except 32 further that the comptroller shall pay to a non-obligated spouse that 33 amount of overpayment of tax imposed by article twenty-two of this chap- 34 ter and the interest on such amount which has been credited pursuant to 35 section one hundred seventy-one-c, one hundred seventy-one-d, one 36 hundred seventy-one-e, one hundred seventy-one-f or one hundred seven- 37 ty-one-l of this article and which is certified to the comptroller by 38 the commissioner as the amount due such non-obligated spouse pursuant to 39 paragraph six of subsection (b) of section six hundred fifty-one of this 40 chapter; and (vi) the comptroller shall deduct a like amount which the 41 comptroller shall pay into the treasury to the credit of the general 42 fund from amounts subsequently payable to the department of social 43 services, the state university of New York, the city university of New 44 York, or the higher education services corporation, or the revenue 45 arrearage account or special offset fiduciary account pursuant to 46 section ninety-one-a or ninety-one-c of the state finance law, as the 47 case may be, whichever had been credited the amount originally withheld 48 from such overpayment, and (vii) with respect to amounts originally 49 withheld from such overpayment pursuant to section one hundred seventy- 50 one-l of this article and paid to the city of New York, the comptroller 51 shall collect a like amount from the city of New York. 52 § 4. Subdivision 1 of section 171-a of the tax law, as amended by 53 section 4 of part MM of chapter 59 of the laws of 2018, is amended to 54 read as follows: 55 1. All taxes, interest, penalties and fees collected or received by 56 the commissioner or the commissioner's duly authorized agent under arti-S. 1509--C 84 A. 2009--C 1 cles nine (except section one hundred eighty-two-a thereof and except as 2 otherwise provided in section two hundred five thereof), nine-A, 3 twelve-A (except as otherwise provided in section two hundred eighty- 4 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 5 section three hundred twelve thereof), eighteen, nineteen, twenty 6 (except as otherwise provided in section four hundred eighty-two there- 7 of), twenty-D, twenty-one, twenty-two, twenty-four, twenty-six, twenty- 8 eight (except as otherwise provided in section eleven hundred two or 9 eleven hundred three thereof), twenty-eight-A, twenty-nine-B, thirty-one 10 (except as otherwise provided in section fourteen hundred twenty-one 11 thereof), thirty-three and thirty-three-A of this chapter shall be 12 deposited daily in one account with such responsible banks, banking 13 houses or trust companies as may be designated by the comptroller, to 14 the credit of the comptroller. Such an account may be established in one 15 or more of such depositories. Such deposits shall be kept separate and 16 apart from all other money in the possession of the comptroller. The 17 comptroller shall require adequate security from all such depositories. 18 Of the total revenue collected or received under such articles of this 19 chapter, the comptroller shall retain in the comptroller's hands such 20 amount as the commissioner may determine to be necessary for refunds or 21 reimbursements under such articles of this chapter out of which amount 22 the comptroller shall pay any refunds or reimbursements to which taxpay- 23 ers shall be entitled under the provisions of such articles of this 24 chapter. The commissioner and the comptroller shall maintain a system of 25 accounts showing the amount of revenue collected or received from each 26 of the taxes imposed by such articles. The comptroller, after reserving 27 the amount to pay such refunds or reimbursements, shall, on or before 28 the tenth day of each month, pay into the state treasury to the credit 29 of the general fund all revenue deposited under this section during the 30 preceding calendar month and remaining to the comptroller's credit on 31 the last day of such preceding month, (i) except that the comptroller 32 shall pay to the state department of social services that amount of 33 overpayments of tax imposed by article twenty-two of this chapter and 34 the interest on such amount which is certified to the comptroller by the 35 commissioner as the amount to be credited against past-due support 36 pursuant to subdivision six of section one hundred seventy-one-c of this 37 article, (ii) and except that the comptroller shall pay to the New York 38 state higher education services corporation and the state university of 39 New York or the city university of New York respectively that amount of 40 overpayments of tax imposed by article twenty-two of this chapter and 41 the interest on such amount which is certified to the comptroller by the 42 commissioner as the amount to be credited against the amount of defaults 43 in repayment of guaranteed student loans and state university loans or 44 city university loans pursuant to subdivision five of section one 45 hundred seventy-one-d and subdivision six of section one hundred seven- 46 ty-one-e of this article, (iii) and except further that, notwithstanding 47 any law, the comptroller shall credit to the revenue arrearage account, 48 pursuant to section ninety-one-a of the state finance law, that amount 49 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 50 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 51 thereon, which is certified to the comptroller by the commissioner as 52 the amount to be credited against a past-due legally enforceable debt 53 owed to a state agency pursuant to paragraph (a) of subdivision six of 54 section one hundred seventy-one-f of this article, provided, however, he 55 shall credit to the special offset fiduciary account, pursuant to 56 section ninety-one-c of the state finance law, any such amount credita-S. 1509--C 85 A. 2009--C 1 ble as a liability as set forth in paragraph (b) of subdivision six of 2 section one hundred seventy-one-f of this article, (iv) and except 3 further that the comptroller shall pay to the city of New York that 4 amount of overpayment of tax imposed by article nine, nine-A, twenty- 5 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 6 interest thereon that is certified to the comptroller by the commission- 7 er as the amount to be credited against city of New York tax warrant 8 judgment debt pursuant to section one hundred seventy-one-l of this 9 article, (v) and except further that the comptroller shall pay to a 10 non-obligated spouse that amount of overpayment of tax imposed by arti- 11 cle twenty-two of this chapter and the interest on such amount which has 12 been credited pursuant to section one hundred seventy-one-c, one hundred 13 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 14 one hundred seventy-one-l of this article and which is certified to the 15 comptroller by the commissioner as the amount due such non-obligated 16 spouse pursuant to paragraph six of subsection (b) of section six 17 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 18 a like amount which the comptroller shall pay into the treasury to the 19 credit of the general fund from amounts subsequently payable to the 20 department of social services, the state university of New York, the 21 city university of New York, or the higher education services corpo- 22 ration, or the revenue arrearage account or special offset fiduciary 23 account pursuant to section ninety-one-a or ninety-one-c of the state 24 finance law, as the case may be, whichever had been credited the amount 25 originally withheld from such overpayment, and (vii) with respect to 26 amounts originally withheld from such overpayment pursuant to section 27 one hundred seventy-one-l of this article and paid to the city of New 28 York, the comptroller shall collect a like amount from the city of New 29 York. 30 § 5. Section 5 of part NN of chapter 57 of the laws of 2018, amending 31 the public health law and the state finance law relating to enacting the 32 opioid stewardship act, is amended to read as follows: 33 § 5. This act shall take effect July 1, 2018 and shall expire and be 34 deemed to be repealed on June 30, 2024, provided that, effective imme- 35 diately, the addition, amendment and/or repeal of any rule or regulation 36 necessary for the implementation of this act on its effective date are 37 authorized to be made and completed on or before such effective date, 38 and, provided that this act shall only apply to the sale or distribution 39 of opioids in the state of New York on or before December 31, 2018. 40 § 6. This act shall take effect July 1, 2019; provided, however, that 41 the amendments to subdivision 1 of section 171-a of the tax law made by 42 section three of this act shall not affect the expiration of such subdi- 43 vision and shall expire therewith, when upon such date the provisions of 44 section four of this act shall take effect. 45 PART YY 46 Section 1. Subsections (b) and (c) of section 857 of the tax law, as 47 added by section 1 of part MM of chapter 59 of the laws of 2018, are 48 amended to read as follows: 49 (b) [Notwithstanding the provisions of section six hundred ninety-sev-50en of this chapter, if the commissioner determines that a person is51liable for any tax, penalty or interest under this article pursuant to52subsection (b) of section eight hundred fifty-four of this article, upon53request in writing of such person, the commissioner shall disclose in54writing to such person (1) the name of any other person the commissionerS. 1509--C 86 A. 2009--C 1has determined to be liable for such tax, penalty or interest under this2article for the electing employer, and (2) whether the commissioner has3attempted to collect such tax, penalty or interest from such other4person or electing employer, the general nature of such collection5activities, and the amount collected.6(c)] Notwithstanding any other law to the contrary, the commissioner 7 may require that all filings of forms or returns under this article must 8 be filed electronically and all payments of tax must be paid electron- 9 ically. The commissioner may prescribe the methods for quarterly filings 10 by electing employers, including but not limited to, the inclusion of 11 specific employee-level detail. 12 § 2. Subsection (d) of section 850 of the tax law, as added by section 13 1 of part MM of chapter 59 of the laws of 2018, is amended to read as 14 follows: 15 (d) Covered employee. Covered employee means an employee of an elect- 16 ing employer who is employed in New York, who is required to have 17 amounts withheld under section six hundred seventy-one of this chapter, 18 and who receives annual wages and compensation from his or her employer 19 of more than forty thousand dollars annually. The determination of 20 whether an employee is a covered employee under this article will be 21 made by utilizing the rules applicable to the jurisdiction of employment 22 for purposes of the statewide wage reporting system under section one 23 hundred seventy-one-a of this chapter. 24 § 3. This act shall take effect immediately and shall be deemed to 25 have been in full force and effect on and after the effective date of 26 part MM of chapter 59 of the laws of 2018. 27 PART ZZ 28 Section 1. The opening paragraph of subdivision 7 of section 221 of 29 the racing, pari-mutuel wagering and breeding law, as amended by section 30 1 of part NN of chapter 59 of the laws of 2018, is amended to read as 31 follows: 32 In order to pay the costs of the insurance required by this section 33 and by the workers' compensation law and to carry out its other powers 34 and duties and to pay for any of its liabilities under section four- 35 teen-a of the workers' compensation law, the New York Jockey Injury 36 Compensation Fund, Inc. shall ascertain the total funding necessary and 37 establish the sums that are to be paid by all owners and trainers 38 licensed or required to be licensed under section two hundred twenty of 39 this article, to obtain the total funding amount required annually. In 40 order to provide that any sum required to be paid by an owner or trainer 41 is equitable, the fund shall establish payment schedules which reflect 42 such factors as are appropriate, including where applicable, the 43 geographic location of the racing corporation at which the owner or 44 trainer participates, the duration of such participation, the amount of 45 any purse earnings, the number of horses involved, or such other factors 46 as the fund shall determine to be fair, equitable and in the best inter- 47 ests of racing. In no event shall the amount deducted from an owner's 48 share of purses exceed two per centum; provided, however, for two thou- 49 sand [eighteen] nineteen the New York Jockey Injury Compensation Fund, 50 Inc. may use up to two million dollars from the account established 51 pursuant to subdivision nine of section two hundred eight of this arti- 52 cle to pay the annual costs required by this section and the funds from 53 such account shall not count against the two per centum of purses 54 deducted from an owner's share of purses. The amount deducted from anS. 1509--C 87 A. 2009--C 1 owner's share of purses shall not exceed one per centum after April 2 first, two thousand twenty. In the cases of multiple ownerships and 3 limited racing appearances, the fund shall equitably adjust the sum 4 required. 5 § 2. Paragraph (a) of subdivision 9 of section 208 of the racing, 6 pari-mutuel wagering and breeding law, as amended by section 2 of part 7 NN of chapter 59 of the laws of 2018, is amended to read as follows: 8 (a) The franchised corporation shall maintain a separate account for 9 all funds held on deposit in trust by the corporation for individual 10 horsemen's accounts. Purse funds shall be paid by the corporation as 11 required to meet its purse payment obligations. Funds held in horsemen's 12 accounts shall only be released or applied as requested and directed by 13 the individual horseman. For two thousand [eighteen] nineteen the New 14 York Jockey Injury Compensation Fund, Inc. may use up to two million 15 dollars from the account established pursuant to this subdivision to pay 16 the annual costs required by section two hundred twenty-one of this 17 article. 18 § 3. This act shall take effect immediately. 19 PART AAA 20 Section 1. Section 28 of the tax law, as added by section 2 of part V 21 of chapter 62 of the laws of 2006, paragraph 1 of subdivision (a) as 22 amended by chapter 518 of the laws of 2018, paragraph 2 of subdivision 23 (a) as amended by chapter 300 of the laws of 2007, subparagraph (i) of 24 paragraph 2 of subdivision (a) as amended by section 2 of part I of 25 chapter 59 of the laws of 2012, subparagraph (iii) of paragraph 2 of 26 subdivision (a) as amended by section 2 of part O of chapter 59 of the 27 laws of 2014, paragraph 3 of subdivision (a) and subdivision (d) as 28 amended by section 45 of part A of chapter 59 of the laws of 2014, para- 29 graph 4 of subdivision (a) as separately amended by section 45 of part A 30 and section 6 of part S of chapter 59 of the laws of 2014, paragraph 2 31 of subdivision (b) as amended by chapter 448 of the laws of 2009, subdi- 32 vision (c) as added and subdivision (d) as relettered by section 2 of 33 part J of chapter 59 of the laws of 2015, is amended to read as follows: 34 § 28. Empire state commercial production credit. (a) Allowance of 35 credit. (1) A taxpayer which is a qualified commercial production compa- 36 ny, or which is a sole proprietor of a qualified commercial production 37 company, and which is subject to tax under article nine-A or twenty-two 38 of this chapter, shall be allowed a credit against such tax, pursuant to 39 the provisions referenced in subdivision (c) of this section, to be 40 computed as provided in this section. Provided, however, to be eligible 41 for such credit, at least seventy-five percent of the production costs 42 (excluding post production costs) paid or incurred directly and predomi- 43 nantly in the actual filming or recording of the qualified commercial 44 must be costs incurred in New York state. The tax credit allowed pursu- 45 ant to this section shall apply to taxable years beginning before Janu- 46 ary first, two thousand twenty-four. 47 (2) The state has annually seven million dollars in total tax credits 48 to disburse to all eligible commercial production companies. The seven 49 million dollars in total tax credits shall be allocated according to 50 subparagraphs (i)[,] and (ii) [and (iii)] of this paragraph: 51 (i) [The state annually will disburse one million of the total seven52million in tax credits to all eligible production companies and the53amount of the credit shall be the product (or pro rata share of the54product, in the case of a member of a partnership) of twenty percent ofS. 1509--C 88 A. 2009--C 1the qualified production costs paid or incurred in the production of a2qualified commercial, provided that the qualified production costs paid3or incurred are attributable to the use of tangible property or the4performance of services within the state in the production of such qual-5ified commercial. To be eligible for said credit the total qualified6production costs of a qualified production company must be greater in7the aggregate during the current calendar year than the average of the8three previous years for which the credit was applied. Provided, howev-9er, that until a qualified production company has established a three10year history, the credit will be based on either the previous year or11the average of the two previous years, whichever period is longer for12the qualified production company seeking the credit. If the qualified13production company has never applied for the growth credit, the previous14year's data will be used to create a benchmark. The tax credit shall be15applied only to the amount of the total qualified production costs of16the current calendar year that are greater than the total amount of17production costs of the appropriate measurement period as described in18this subparagraph. The tax credit must be distributed to eligible19production companies on a pro rata basis, provided, however, that no20such qualified production company shall receive more than three hundred21thousand dollars annually for such credit. The credit shall be allowed22for the taxable year in which the production of such qualified commer-23cial is completed.24(ii)] The state annually will disburse [three] four million of the 25 total seven million in tax credits to all eligible production companies 26 who film or record qualified commercials within the metropolitan commu- 27 ter transportation district as defined in section twelve hundred sixty- 28 two of the public authorities law. The amount of the credit shall be the 29 product (or pro rata share of the product, in the case of a member of a 30 partnership) of [five] twenty percent of the qualified production costs 31 paid or incurred in the production of a qualified commercial, provided 32 that the qualified production costs paid or incurred are attributable to 33 the use of tangible property or the performance of services within the 34 state in the production of such qualified commercial. To be eligible for 35 said credit the total qualified production costs of a qualified 36 production company must be greater than five hundred thousand dollars in 37 the aggregate during the calendar year. Such credit will be applied to 38 qualified production costs exceeding five hundred thousand dollars in a 39 calendar year. 40 [(iii)] (ii) The state annually will disburse three million of the 41 total seven million in tax credits to all eligible production companies 42 who film or record a qualified commercial outside of the metropolitan 43 commuter transportation district as defined in section twelve hundred 44 sixty-two of the public authorities law; provided, however, that if, 45 after July thirty-first the state reviews all applications from eligible 46 production companies who film or record a qualified commercial outside 47 of the metropolitan commuter district for a given year, tax credits 48 remain unallocated under this subparagraph, those credits shall be 49 allotted to the credits set forth in subparagraph (i) of this paragraph 50 for use consistent with the purposes of such subparagraph. The amount of 51 the credit shall be the product (or pro rata share of the product, in 52 the case of a member of a partnership) of [five] thirty percent of the 53 qualified production costs paid or incurred in the production of a qual- 54 ified commercial, provided that the qualified production costs paid or 55 incurred are attributable to the use of tangible property or the 56 performance of services within the state in the production of such qual-S. 1509--C 89 A. 2009--C 1 ified commercial. To be eligible for said credit the total qualified 2 production costs of a qualified production company must be greater than 3 one hundred thousand dollars in the aggregate during the calendar year. 4 Such credit will be applied to all qualified production costs [exceeding5one hundred thousand dollars] in a calendar year. 6 (3) No qualified production costs used by a taxpayer either as the 7 basis for the allowance of the credit provided for under this section or 8 used in the calculation of the credit provided for under this section 9 shall be used by such taxpayer to claim any other credit allowed pursu- 10 ant to this chapter. 11 (4) Notwithstanding any provisions of this section to the contrary, a 12 corporation or partnership, which otherwise qualifies as a qualified 13 commercial production company, and is similar in operation and in owner- 14 ship to a business entity or entities taxable, or previously taxable, 15 under section one hundred eighty-three or one hundred eighty-four or 16 former section one hundred eighty-five of article nine; article nine-A 17 or thirty-three of this chapter or which would have been subject to tax 18 under article twenty-three of this chapter (as such article was in 19 effect on January first, nineteen hundred eighty) or which would have 20 been subject to tax under article thirty-two of this chapter (as such 21 article was in effect on December thirty-first, two thousand fourteen) 22 or the income or losses of which is or was includable under article 23 twenty-two of this chapter shall not be deemed a new or separate busi- 24 ness, and therefore shall not be eligible for empire state commercial 25 production benefits, if it was not formed for a valid business purpose, 26 as such term is defined in clause (D) of subparagraph one of paragraph 27 (o) of subdivision nine of section two hundred eight of this chapter and 28 was formed solely to gain empire state commercial production credit 29 benefits. 30 (b) Definitions. As used in this section, the following terms shall 31 have the following meanings: 32 (1) "Qualified production costs" means production costs only to the 33 extent such costs are attributable to the use of tangible property or 34 the performance of services within the state directly and predominantly 35 in the production (including pre-production and post-production) of a 36 qualified commercial. 37 (2) "Production costs" means any costs for tangible property used and 38 services performed directly and predominantly in the production (includ- 39 ing pre-production and post-production) of a qualified commercial. 40 "Production costs" shall not include (i) costs for a story, script or 41 scenario to be used for a qualified commercial and (ii) wages or sala- 42 ries or other compensation for writers, directors, including music 43 directors, producers and performers (other than background actors with 44 no scripted lines who are employed by a qualified company and musi- 45 cians). "Production costs" generally include technical and crew 46 production costs, such as expenditures for commercial production facili- 47 ties and/or location costs, or any part thereof, film, audiotape, vide- 48 otape or digital medium, props, makeup, wardrobe, commercial processing, 49 camera, sound recording, scoring, set construction, lighting, shooting, 50 editing and meals. For purposes of this section, "post production costs" 51 include the production of original content for a qualified commercial 52 employing techniques traditionally used in post-production for visual 53 effects, graphic design, animation, and musical composition. However, 54 where the commercial consists in its entirety of techniques such as 55 visual effects, graphic design, or animation, such costs incurred in the 56 production of the commercial, when occurring in New York, shall beS. 1509--C 90 A. 2009--C 1 deemed qualified production costs for the purposes of this section. 2 Provided further, however, that "post production costs" shall not 3 include the editing of previously produced content for a qualified 4 commercial. 5 (3) "Qualified commercial" means an advertisement of any length that 6 is recorded on film, audiotape, videotape or digital medium in New York 7 for multi-market distribution by way of radio, television networks, 8 cable, satellite [or], motion picture theaters or internet. "Qualified 9 commercial" shall not include (i) news or current affairs program, 10 interview or talk program, network promos, i.e., commercials promoting 11 television series or movies, "how-to" (i.e., instructional) commercial 12 or program, commercial or program consisting entirely of stock footage, 13 trailers promoting theatrical films, sporting event or sporting program, 14 game show, award ceremony, daytime drama (i.e., daytime "soap opera"), 15 or "reality" program, or (ii) a production for which records are 16 required under section 2257 of title 18, United States code, to be main- 17 tained with respect to any performer in such production (reporting of 18 books, commercials, etc. with respect to sexually explicit conduct). 19 (4) "Qualified commercial production company" is a corporation, part- 20 nership, limited partnership, or other entity or individual which or who 21 is principally engaged in the production of a qualified commercial and 22 controls the production of the qualified commercial and is not the 23 distributor, or the contracting entity for production of such 24 commercial, nor is a variable interest entity of such distributor or 25 contracting entity. 26 (c) The department of economic development shall submit, on or before 27 December first of each year, to the governor, the director of the divi- 28 sion of the budget, the temporary president of the senate, and the 29 speaker of the assembly an annual report including, but not limited to, 30 the following information regarding the previous calendar year: 31 (1) the total dollar amount of credits allocated, the name and address 32 of each qualified commercial production company allocated credits under 33 this section, the total amount of credits allocated to each qualified 34 commercial production company, the total amount of qualified production 35 costs and production costs for each qualified commercial production 36 company, and the estimated number of employees, credit-eligible man 37 hours, and credit-eligible wages associated with each qualified commer- 38 cial production company allocated credits under this section; 39 (2) for qualified commercial production companies that were allocated 40 credit pursuant to subparagraph [(ii)] (i) of paragraph two of subdivi- 41 sion (a) of this section: the name and address of each qualified commer- 42 cial production company, the total dollar amount of credits allocated, 43 the total amount of credits allocated to each qualified commercial 44 production company, total qualified production costs and production 45 costs for each qualified production company, and the estimated number of 46 employees, credit-eligible man hours, and credit-eligible wages associ- 47 ated with each qualified commercial production company that filmed or 48 recorded a qualified commercial within the district; 49 (3) for qualified commercial production companies that were allocated 50 credit pursuant to subparagraph [(iii)] (ii) of paragraph two of subdi- 51 vision (a) of this section: the name and address of each qualified 52 commercial production company, the total dollar amount of credits allo- 53 cated, the total amount of credits allocated to each qualified commer- 54 cial production company, total qualified production costs and production 55 costs for each qualified production company, and the estimated number of 56 employees, credit-eligible man hours, and credit-eligible wages associ-S. 1509--C 91 A. 2009--C 1 ated with each qualified commercial production company that filmed or 2 recorded a qualified commercial outside the district; and 3 (4) the amount of credits reallocated to all eligible qualified 4 commercial production companies pursuant to subparagraph [(iii)] (ii) of 5 paragraph two of subdivision (a) of this section. 6 (5) The report may also include any recommendations for changes in the 7 calculation or administration of the credit, recommendations regarding 8 continuing modification or repeal of this credit, and any other informa- 9 tion regarding this credit as may be useful and appropriate. 10 (d) Cross-references. For application of the credit provided for in 11 this section, see the following provision of this chapter: 12 (1) article 9-A: section 210-B: subdivision 23. 13 (2) article 22: section 606: subsection (jj). 14 § 2. This act shall take effect immediately and shall apply to taxable 15 years beginning on or after January 1, 2019. 16 PART BBB 17 Section 1. The opening paragraph of subsection (b) of section 619 of 18 the tax law, as amended by chapter 243 of the laws of 1967, is amended 19 to read as follows: 20 The New York fiduciary adjustment shall be the net amount of the 21 modifications described in section six hundred twelve (including 22 subsection (d) if the estate or trust is a beneficiary of another estate 23 or trust), [and] in subsection (c) and paragraphs (2) and (3) of 24 subsection (d) of section six hundred fifteen, and in subsection (e) of 25 this section, which relate to items of income, gain, loss or deduction 26 of an estate or trust. The net amount of such modifications shall not 27 include: 28 § 2. Section 619 of the tax law is amended by adding a new subsection 29 (e) to read as follows: 30 (e) Additional modifications. (1) For any taxable year beginning after 31 December thirty-first, two thousand seventeen, and before January first, 32 two thousand twenty-six, to the extent that the estate or trust claimed 33 a deduction for taxes under section 164 of the internal revenue code 34 that was limited to ten thousand dollars as provided in section 35 164(b)(6)(B) or was denied as a result of section 164(b)(6)(A), there 36 shall be subtracted the taxes paid or accrued in that taxable year by an 37 estate or trust that the estate or trust was not able to deduct for 38 federal income tax purposes because of such limitation or denial, other 39 than state and local sales taxes and income taxes described in paragraph 40 one of subsection (c) of section six hundred fifteen of this part. In 41 determining the makeup of the ten thousand dollars of deduction claimed 42 by the estate or trust under section 164 of the internal revenue code, 43 it shall be presumed that the ten thousand dollars of deduction first 44 comprises the state and local sales taxes or income taxes the estate or 45 trust accrued or paid during the taxable year. 46 (2) For any taxable year beginning after December thirty-first, two 47 thousand seventeen, and before January first, two thousand twenty-six, 48 there shall be subtracted the miscellaneous itemized deductions as 49 described in and limited by section 67 of the internal revenue code (but 50 excluding the deductions described in subsection (e) of section 67), but 51 determined without regard to subsection (g) of such section. 52 (3) For any taxable year, there shall be added the amount of any 53 deduction allowed pursuant to section 199A of the internal revenue code.S. 1509--C 92 A. 2009--C 1 § 3. The opening paragraph of subdivision (b) of section 11-1719 of 2 the administrative code of the city of New York, as amended by chapter 3 639 of the laws of 1986, is amended to read as follows: 4 The city fiduciary adjustment shall be the net amount of the modifica- 5 tions described in section 11-1712 (including subdivision (d) if the 6 estate or trust is a beneficiary of another estate or trust), [and] in 7 subdivision (c) and paragraphs two and three of subdivision (d) of 8 section 11-1715, and in subdivision (e) of this section, which relate to 9 items of income, gain, loss or deduction of an estate or trust. The net 10 amount of such modifications shall not include: 11 § 4. Section 11-1719 of the administrative code of the city of New 12 York is amended by adding a new subdivision (e) to read as follows: 13 (e) Additional modifications. (1) For any taxable year beginning after 14 December thirty-first, two thousand seventeen, and before January first, 15 two thousand twenty-six, to the extent that the estate or trust claimed 16 a deduction for taxes under section 164 of the internal revenue code 17 that was limited to ten thousand dollars as provided in section 18 164(b)(6)(B) or was denied as a result of section 164(b)(6)(A), there 19 shall be subtracted the taxes paid or accrued in that taxable year by an 20 estate or trust that the estate or trust was not able to deduct for 21 federal income tax purposes because of such limitation or denial, other 22 than state and local sales taxes and income taxes described in paragraph 23 one of subdivision (c) of section 11-1715 of this subchapter. In deter- 24 mining the makeup of the ten thousand dollars of deduction claimed by 25 the estate or trust under section 164 of the internal revenue code, it 26 shall be presumed that the ten thousand dollars of deduction first 27 comprises the state and local sales taxes or income taxes the estate or 28 trust accrued or paid during the taxable year. 29 (2) For any taxable year beginning after December thirty-first, two 30 thousand seventeen, and before January first, two thousand twenty-six, 31 there shall be subtracted the miscellaneous itemized deductions as 32 described in and limited by section 67 of the internal revenue code (but 33 excluding the deductions described in subsection (e) of section 67), but 34 determined without regard to subsection (g) of such section. 35 (3) For any taxable year, there shall be added the amount of any 36 deduction allowed pursuant to section 199A of the internal revenue code. 37 § 5. This act shall take effect immediately. 38 PART CCC 39 Section 1. Paragraph 1 of subdivision (a) of section 1115 of the tax 40 law, as amended by section 1 of part II of chapter 59 of the laws of 41 2014, is amended to read as follows: 42 (1) (A) Food, food products, beverages, dietary foods and health 43 supplements, sold for human consumption but not including (i) candy and 44 confectionery, (ii) fruit drinks which contain less than seventy percent 45 of natural fruit juice, (iii) soft drinks, sodas and beverages such as 46 are ordinarily dispensed at soda fountains or in connection therewith 47 (other than coffee, tea and cocoa) and (iv) beer, wine or other alcohol- 48 ic beverages, all of which shall be subject to the retail sales and 49 compensating use taxes, whether or not the item is sold in liquid form. 50 Nothing in this subparagraph shall be construed as exempting food or 51 drink from the tax imposed under subdivision (d) of section eleven 52 hundred five of this article. 53 [The] (B) Until May thirty first, two thousand twenty-one, the food 54 and drink excluded from the exemption provided by [this paragraph underS. 1509--C 93 A. 2009--C 1subparagraphs] clauses (i), (ii) and (iii) of subparagraph (A) of this 2 paragraph, and bottled water, shall be exempt under this [paragraph] 3 subparagraph when sold for one dollar and fifty cents or less through 4 any vending machine [activated by the use of] that accepts coin[,] or 5 currency[, credit card or debit card] only or when sold for two dollars 6 or less through any vending machine that accepts any form of payment 7 other than coin or currency, whether or not it also accepts coin or 8 currency. [With the exception of the provision in this paragraph provid-9ing for an exemption for certain food or drink sold for one dollar and10fifty cents or less through vending machines, nothing herein shall be11construed as exempting food or drink from the tax imposed under subdivi-12sion (d) of section eleven hundred five of this article.] 13 § 2. This act shall take effect June 1, 2019, and shall apply to sales 14 made and uses occurring on and after such date. 15 PART DDD 16 Section 1. Paragraph 1 of subdivision (a) of section 1132 of the tax 17 law, as amended by chapter 255 of the laws of 1998, is amended to read 18 as follows: 19 (1) [Every] Except as otherwise permitted in subdivision (d) of 20 section eleven hundred thirty-three of this part, every person required 21 to collect the tax shall collect the tax from the customer when collect- 22 ing the price, amusement charge or rent to which it applies. If the 23 customer is given any sales slip, invoice, receipt or other statement or 24 memorandum of the price, amusement charge or rent paid or payable, the 25 tax shall be stated, charged and shown separately on the first of such 26 documents given to him. The tax shall be paid to the person required to 27 collect it as trustee for and on account of the state. 28 § 2. Subdivision (d) of section 1133 of the tax law, as added by chap- 29 ter 93 of the laws of 1965, is amended to read as follows: 30 (d) (1) no person required to collect any tax imposed by this article 31 shall advertise or hold out to the public in any manner, directly or 32 indirectly, that the tax imposed by this article is not considered as an 33 element in the price, amusement charge or rent payable by customers. 34 However, such person required to collect tax may advertise, hold out, or 35 state to a retail purchaser or to the public, that such person will pay 36 the tax imposed by section eleven hundred five of this article on behalf 37 of a retail purchaser, subject to the following conditions: 38 (i) In so advertising, holding out, or stating to a retail purchaser 39 or to the public, such person required to collect tax shall expressly 40 state on every bill, memorandum, receipt or other statement of the 41 price, amusement charge or rent paid or payable given to such purchaser, 42 that such person will pay the tax imposed by section eleven hundred five 43 of this article on behalf of such purchaser, and such person shall not 44 indicate or imply that the transaction is exempt or excluded from any 45 tax imposed by this article; and 46 (ii) Every bill, memorandum, receipt or other statement of the price, 47 amusement charge or rent paid or payable given to such purchaser shall 48 separately state the amount of tax due pursuant to such section eleven 49 hundred five and that the tax was not collected from such purchaser. 50 Such person required to collect tax shall hold such tax as trustee for 51 and on account of the state; and 52 (iii) A retail purchaser, who in good faith accepts from a person 53 required to collect any tax imposed by this article, a bill, memorandum, 54 receipt or other statement of the price, amusement charge or rent thatS. 1509--C 94 A. 2009--C 1 indicates the amount of tax due pursuant to such section eleven hundred 2 five and that such person required to collect tax will be paying such 3 tax on behalf of such purchaser, shall not be liable for the tax imposed 4 by such section eleven hundred five, or any interest or penalties there- 5 on; provided, however that nothing in this subdivision shall exempt such 6 purchaser from any additional tax due pursuant to section eleven hundred 7 ten of this article. 8 § 3. Subdivision (d) of section 1817 of the tax law, as amended by 9 section 30 of subpart I of part V-1 of chapter 57 of the laws of 2009, 10 is amended to read as follows: 11 (d) Any person (1) who willfully fails to charge separately the tax 12 imposed under article twenty-eight of this chapter or to state such tax 13 separately on any bill, statement, memorandum [or], receipt or other 14 statement issued or employed by him or her upon which the tax is 15 required to be stated separately as provided in subdivision (a) of 16 section eleven hundred thirty-two of this chapter; or (2) who shall 17 refer or cause reference to be made to such tax in a form or manner 18 other than that required by such article twenty-eight, shall be guilty 19 of a misdemeanor. Provided however, that a person who has paid the tax 20 on behalf of a retail purchaser as provided in subdivision (d) of 21 section eleven hundred thirty-three of this chapter shall not be guilty 22 of a misdemeanor for failure to separately charge the tax imposed by 23 such article twenty-eight. 24 § 4. This act shall take effect immediately. 25 PART EEE 26 Section 1. Subdivisions 3 and 5 of section 171-v of the tax law, as 27 added by section 1 of part P of chapter 59 of the laws of 2013, are 28 amended to read as follows: 29 (3) The department shall provide notice to the taxpayer of his or her 30 inclusion in the license suspension program no later than sixty days 31 prior to the date the department intends to inform the commissioner of 32 motor vehicles of the taxpayer's inclusion. However, no such notice 33 shall be issued to a taxpayer whose wages are being garnished by the 34 department for the payment of past-due tax liabilities or past-due child 35 support or combined child and spousal support arrears. Notice shall be 36 provided by first class mail to the taxpayer's last known address as 37 such address appears in the electronic systems or records of the depart- 38 ment. Such notice shall include: 39 (a) a clear statement of the past-due tax liabilities along with a 40 statement that the department shall provide to the department of motor 41 vehicles the taxpayer's name, social security number and any other iden- 42 tifying information necessary for the purpose of suspending his or her 43 driver's license pursuant to this section and subdivision four-f of 44 section five hundred ten of the vehicle and traffic law sixty days after 45 the mailing or sending of such notice to the taxpayer; 46 (b) a statement that the taxpayer may avoid suspension of his or her 47 license by fully satisfying the past-due tax liabilities [or], by making 48 payment arrangements satisfactory to the commissioner, [and information49as to how] or by demonstrating any of the grounds for challenge set 50 forth in subdivision five of this section. Such statement shall include 51 information regarding programs through which the taxpayer can pay the 52 past-due tax liabilities to the department, enter into a payment 53 arrangement or request additional information;S. 1509--C 95 A. 2009--C 1 (c) a statement that the taxpayer's right to protest the notice is 2 limited to raising issues set forth in subdivision five of this section; 3 (d) a statement that the suspension of the taxpayer's driver's license 4 shall continue until the past-due tax liabilities are fully paid or the 5 taxpayer makes payment arrangements satisfactory to the commissioner; 6 and 7 (e) any other information that the commissioner deems necessary. 8 (5) Notwithstanding any other provision of law, and except as specif- 9 ically provided herein, the taxpayer shall have no right to commence a 10 court action or proceeding or to any other legal recourse against the 11 department or the department of motor vehicles regarding a notice issued 12 by the department pursuant to this section and the referral by the 13 department of any taxpayer with past-due tax liabilities to the depart- 14 ment of motor vehicles pursuant to this section for the purpose of 15 suspending the taxpayer's driver's license. A taxpayer may only chal- 16 lenge such suspension or referral on the grounds that (i) the individual 17 to whom the notice was provided is not the taxpayer at issue; (ii) the 18 past-due tax liabilities were satisfied; (iii) the taxpayer's wages are 19 being garnished by the department for the payment of the past-due tax 20 liabilities at issue or for past-due child support or combined child and 21 spousal support arrears; (iv) the taxpayer's wages are being garnished 22 for the payment of past-due child support or combined child and spousal 23 support arrears pursuant to an income execution issued pursuant to 24 section five thousand two hundred forty-one of the civil practice law 25 and rules; (v) the taxpayer's driver's license is a commercial driver's 26 license as defined in section five hundred one-a of the vehicle and 27 traffic law; [or] (vi) the department incorrectly found that the taxpay- 28 er has failed to comply with the terms of a payment arrangement made 29 with the commissioner more than once within a twelve month period for 30 the purposes of subdivision three of this section; (vii) the taxpayer 31 receives public assistance or supplemental security income; or (viii) 32 the taxpayer demonstrates that suspension of the taxpayer's driver's 33 license will cause the taxpayer undue economic hardship. 34 However, nothing in this subdivision is intended to limit a taxpayer 35 from seeking relief pursuant to an offer in compromise pursuant to 36 subdivision fifteenth of section one hundred seventy-one of this article 37 or from joint and several liability pursuant to section six hundred 38 fifty-four of this chapter, to the extent that he or she is eligible 39 pursuant to [that subdivision] such section, or establishing to the 40 department that the enforcement of the underlying tax liabilities has 41 been stayed by the filing of a petition pursuant to the Bankruptcy Code 42 of 1978 (Title Eleven of the United States Code). 43 § 2. The commissioner of taxation and finance is authorized and 44 directed to promulgate any rules and regulations necessary to implement 45 the provisions of this act in accordance with the provisions of the 46 state administrative procedure act. 47 § 3. This act shall take effect on the ninetieth day after it shall 48 have become a law. 49 PART FFF 50 Section 1. Paragraph 44 of subdivision (a) of section 1115 of the tax 51 law, as added by section 1 of part WW of chapter 59 of the laws of 2017, 52 is amended to read as follows: 53 (44) monuments as that term is defined in [subdivision] paragraph (f) 54 of section fifteen hundred two of the not-for-profit corporation law,S. 1509--C 96 A. 2009--C 1 and tangible personal property that will become a physical component 2 part of such monuments. 3 § 2. This act shall take effect on June 1, 2019 and shall apply to 4 sales made on and after such date. 5 PART GGG 6 Section 1. Section 1 of subpart K of part II of a chapter of the laws 7 of 2019 amending the public officers law relating to prohibiting disclo- 8 sure of law enforcement booking information and photographs, as proposed 9 in legislative bill numbers S.1505-C and A.2005-C, is amended to read as 10 follows: 11 Section 1. Legislative findings. The legislature finds that law 12 enforcement [booking information and] photographs, otherwise known as 13 "mugshots," are published on the internet and other public platforms 14 with impunity. An individual's mugshot is displayed publicly even if the 15 arrest does not lead to a conviction, or the conviction is later 16 expunged, sealed, or pardoned. This practice presents an unacceptable 17 invasion of the individual's personal privacy. While there is a well-es- 18 tablished Constitutional right for the press and the public to publish 19 government records which are in the public domain or that have been 20 lawfully accessed, arrest and booking information have not been found by 21 courts to have the same public right of access as criminal court 22 proceedings or court filings. Therefore, each state can set access to 23 this information through its Freedom of Information laws. The federal 24 government has already limited access to booking photographs through 25 privacy formulations in its Freedom of Information Act, and the legisla- 26 ture hereby declares that New York will follow the same principle to 27 protect its residents from this unwarranted invasion of personal priva- 28 cy, absent a specific law enforcement purpose, such as disclosure of a 29 photograph to alert victims or witnesses to come forward to aid in a 30 criminal investigation. 31 § 2. Paragraph (b) of subdivision 2 of section 89 of the public offi- 32 cers law, as amended by section 2 of subpart K of part II of a chapter 33 of the laws of 2019 amending the public officers law relating to prohib- 34 iting disclosure of law enforcement booking information and photographs, 35 as proposed in legislative bill numbers S.1505-C and A.2005-C, is 36 amended to read as follows: 37 (b) An unwarranted invasion of personal privacy includes, but shall 38 not be limited to: 39 i. disclosure of employment, medical or credit histories or personal 40 references of applicants for employment; 41 ii. disclosure of items involving the medical or personal records of a 42 client or patient in a medical facility; 43 iii. sale or release of lists of names and addresses if such lists 44 would be used for solicitation or fund-raising purposes; 45 iv. disclosure of information of a personal nature when disclosure 46 would result in economic or personal hardship to the subject party and 47 such information is not relevant to the work of the agency requesting or 48 maintaining it; 49 v. disclosure of information of a personal nature reported in confi- 50 dence to an agency and not relevant to the ordinary work of such agency; 51 vi. information of a personal nature contained in a workers' compen- 52 sation record, except as provided by section one hundred ten-a of the 53 workers' compensation law;S. 1509--C 97 A. 2009--C 1 vii. disclosure of electronic contact information, such as an e-mail 2 address or a social network username, that has been collected from a 3 taxpayer under section one hundred four of the real property tax law; or 4 viii. disclosure of law enforcement [booking information about an5individual, including] arrest or booking photographs of an individual, 6 unless public release of such [information] photographs will serve a 7 specific law enforcement purpose and disclosure is not precluded by any 8 state or federal laws. 9 § 3. This act shall take effect on the same date and in the same 10 manner as subpart K of part II of a chapter of the laws of 2019 amending 11 the public officers law relating to prohibiting disclosure of law 12 enforcement booking information and photographs, as proposed in legisla- 13 tive bill numbers S.1505-C and A.2005-C, takes effect. 14 PART HHH 15 Section 1. Section 1 of part TT of a chapter of the laws of 2019 16 relating to the closure of correctional facilities, as proposed in 17 legislative bill numbers S.1505-C and A.2005-C, is amended to read as 18 follows: 19 Section 1. Notwithstanding the provisions of sections 79-a and 79-b of 20 the correction law, the governor is authorized to close [two] up to 21 three correctional facilities of the department of corrections and 22 community supervision, in state fiscal year 2019-2020, as he determines 23 to be necessary for the cost-effective and efficient operation of the 24 correctional system, provided that the governor provides at least 90 25 days notice prior to any such closures to the temporary president of the 26 senate and the speaker of the assembly. 27 § 2. This act shall take effect on the same date and in the same 28 manner as part TT of a chapter of the laws of 2019 relating to the 29 closure of correctional facilities, as proposed in legislative bill 30 numbers S.1505-C and A.2005-C, takes effect provided, however, that the 31 amendments to section 1 of part TT of such chapter made by section one 32 of this act shall not affect the repeal of such section and shall be 33 deemed repealed therewith. 34 PART III 35 Section 1. Subparagraph (iii) of paragraph c of subdivision 2 of 36 section 140 of the transportation law, as added by chapter 173 of the 37 laws of 1990, item (b) as amended by chapter 604 of the laws of 2000, 38 the second undesignated paragraph of item (b) as amended by chapter 260 39 of the laws of 2001, and such paragraph as relettered by section 6 of 40 part G of chapter 58 of the laws of 2012, is amended to read as follows: 41 (iii) (a) Except as provided in subparagraph (iv) of this paragraph, 42 any person, corporation, company, association, joint stock association, 43 partnership, person or any officer or agent thereof, found guilty of 44 violating any of the department's safety rules or regulations shall be 45 subject to a fine of not less than [one] two hundred fifty dollars nor 46 more than [five hundred] one thousand dollars for the first offense, and 47 upon being found guilty of a second or subsequent offense committed 48 within eighteen months by a fine of not less than [five hundred] one 49 thousand dollars nor more than one thousand five hundred dollars, or by 50 imprisonment for not more than thirty days or by both such fine and 51 imprisonment.S. 1509--C 98 A. 2009--C 1 (b) Any person, corporation, company, association, joint stock associ- 2 ation, partnership, person or any officer or agent thereof, found guilty 3 of violating any of the department's safety rules or regulations involv- 4 ing an out-of-service defect relating to brake systems, steering compo- 5 nents and/or coupling devices shall be subject to a fine of not less 6 than [three hundred fifty] five hundred dollars nor more than one thou- 7 sand two hundred fifty dollars for the first offense, and upon being 8 found guilty of a second or subsequent offense committed within eighteen 9 months by a fine of not less than one thousand two hundred fifty dollars 10 nor more than [two] three thousand [five hundred] dollars, or by impri- 11 sonment for not more than sixty days or by both such fine and imprison- 12 ment; provided, however, that if any such person, corporation, company, 13 association, joint stock association, partnership, person or any officer 14 or agent thereof is operating a farm vehicle registered pursuant to 15 subdivision thirteen of section four hundred one of the vehicle and 16 traffic law in conformance with the terms of such registration, and if 17 the violation as set forth in the summons is corrected not later than 18 one-half hour after sunset on the third full business day after the 19 issuance of the summons and proof of such correction as set forth in 20 item (b) of subparagraph (iv) of this paragraph is submitted to the 21 court, the penalty for a first violation involving brake systems shall 22 be a fine of [one] two hundred fifty dollars, the penalty for a first 23 violation involving steering components and/or coupling devices shall be 24 a fine of [one] two hundred dollars and the penalty for a first 25 violation involving any other out-of-service defect shall be a fine of 26 one hundred fifty dollars. A motor vehicle shall be deemed to be out-of- 27 service only until such time as the applicable out-of-service defect is 28 repaired or adjusted. 29 Any person, corporation, company, association, joint stock associ- 30 ation, partnership, person or any officer or agent thereof, found guilty 31 of violating any of the department's safety rules or regulations involv- 32 ing an out-of-service defect relating to load securement, shall be 33 subject to a fine of not less than [five hundred] one thousand dollars 34 nor more than one thousand [two] five hundred dollars for the first 35 offense, and upon being found guilty of a second or subsequent offense 36 committed within eighteen months by a fine of not less than one thousand 37 five hundred dollars nor more than [two] three thousand [five hundred] 38 dollars, or by imprisonment for not more than sixty days or by both such 39 fine and imprisonment; provided, however, that if any such person, 40 corporation, company, association, joint stock association, partnership, 41 person or any officer or agent thereof is operating a farm vehicle 42 registered pursuant to subdivision thirteen of section four hundred one 43 of the vehicle and traffic law in conformance with the terms of such 44 registration, the penalty for such violation shall be a fine of [two] 45 five hundred [fifty] dollars. A motor vehicle shall be deemed to be 46 out-of-service only until such time as the applicable out-of-service 47 defect is repaired or adjusted. 48 § 2. Subparagraphs (v) and (vii) of paragraph c of subdivision 2 of 49 section 140 of the transportation law, subparagraph (v) as amended by 50 section 10 of part K of chapter 59 of the laws of 2009 and such para- 51 graph as relettered by section 6 of part G of chapter 58 of the laws of 52 2012, subparagraph (vii) as added by section 10 of part I of chapter 58 53 of the laws of 2015, are amended to read as follows: 54 (v) (a) A driver who is convicted of violating an out-of-service order 55 as provided for in the department's safety rules and regulations shall 56 be guilty of a traffic infraction which shall be punishable by a fine ofS. 1509--C 99 A. 2009--C 1 not less than [two] three thousand [five hundred] dollars nor more than 2 [four] five thousand dollars upon the first offense, and upon being 3 found guilty of a second or subsequent offense within eighteen months by 4 a fine of not less than [five] six thousand dollars nor more than [six] 5 seven thousand dollars. 6 (b) No person, corporation, limited liability company or business 7 entity, joint stock association, partnership, or any officer or agent 8 thereof, shall knowingly allow, require, permit or authorize any person 9 to operate a commercial motor vehicle as defined by section five hundred 10 one-a of the vehicle and traffic law during any period in which such 11 person, such commercial motor vehicle, or such motor carrier operation 12 has been placed out of service as provided for in the department's safe- 13 ty rules and regulations and shall be subject to a fine of not less than 14 [two] three thousand seven hundred fifty dollars and not more than 15 [twenty-five] thirty thousand dollars for any violation thereof. 16 (c) No person, corporation, limited liability company or business 17 entity, joint stock association, partnership, or any officer or agent 18 thereof, shall knowingly allow, require, permit or authorize any person 19 to operate a commercial motor vehicle as defined in section five hundred 20 one-a of the vehicle and traffic law in violation of section eleven 21 hundred seventy-one or eleven hundred seventy-six of the vehicle and 22 traffic law and, upon conviction thereof, shall be subject to a fine of 23 not more than [ten] twelve thousand dollars for any violation thereof. 24 (vii) No person, corporation, limited liability company or business 25 entity, joint stock association, partnership, or any officer or agent 26 thereof, shall knowingly allow, require, permit or authorize any person 27 to operate a commercial motor vehicle, as defined in section five 28 hundred one-a of the vehicle and traffic law, during any period in which 29 the operator: 30 (a) does not have a valid commercial learner's permit or commercial 31 driver's license; or 32 (b) does not have a commercial learner's permit or commercial driver's 33 license with the proper class or endorsements; or 34 (c) violates any restriction on such operator's commercial learner's 35 permit or commercial driver's license; or 36 (d) has a commercial learner's permit or commercial driver's license 37 that is suspended, revoked or cancelled, or such operator has been 38 otherwise disqualified by the commissioner of motor vehicles; or 39 (e) has more than one commercial learner's permit or commercial driv- 40 er's license. 41 A violation of this subparagraph shall be punishable by a fine of not 42 less than two hundred fifty dollars nor more than one thousand two 43 hundred fifty dollars. 44 § 3. Subdivision 9 of section 140 of the transportation law, as 45 amended by chapter 349 of the laws of 1993, is amended to read as 46 follows: 47 9. a. If, after notice and opportunity to be heard, the commissioner 48 shall find that any person is operating in violation of the provisions 49 of this section, the commissioner may penalize such person pursuant to 50 subdivision three of section one hundred forty-five of this article. The 51 commissioner may also notify the commissioner of motor vehicles that 52 such person is operating in violation of this section and the commis- 53 sioner of motor vehicles shall thereupon suspend the registration of all 54 motor vehicles owned or operated by such person, with the exception of 55 private passenger automobiles, until such time as the commissioner may 56 give notice that the violation has been satisfactorily adjusted, and theS. 1509--C 100 A. 2009--C 1 commissioner of motor vehicles may direct any police officer to secure 2 possession of the number plates of such motor vehicles and to return the 3 same to the commissioner of motor vehicles. Failure of the holder or of 4 any person possessing such number plates to deliver such number plates 5 to any police officer who requests the same pursuant to this subdivision 6 shall constitute a misdemeanor. The commissioner of motor vehicles shall 7 have the authority to deny a registration or renewal application to any 8 other person for the same vehicle and may deny a registration or renewal 9 application for any other motor vehicle registered in the name of the 10 applicant where it has been determined that such registrant's intent has 11 been to evade the purposes of this subdivision and where the commission- 12 er of motor vehicles has reasonable grounds to believe that such regis- 13 tration or renewal will have the effect of defeating the purposes of 14 this subdivision. The procedure on any such suspension shall be the same 15 as in the case of a suspension under the vehicle and traffic law. Opera- 16 tion of any motor vehicle while under suspension as herein provided 17 shall constitute a class A misdemeanor. A person who operates a motor 18 vehicle while such vehicle is under suspension as provided in this 19 subdivision in a manner that causes the death of another person, knowing 20 that the operation of such vehicle is in violation of this subdivision, 21 shall be guilty of a class E felony. 22 b. Whenever an altered motor vehicle commonly referred to as a 23 "stretch limousine" has failed an inspection and been placed out-of-ser- 24 vice, the commissioner may direct a police officer or his or her agent 25 to immediately secure possession of the number plates of such vehicle 26 and return the same to the commissioner of motor vehicles. The commis- 27 sioner shall notify the commissioner of motor vehicles to that effect, 28 and the commissioner of motor vehicles shall thereupon suspend the 29 registration of such vehicle until such time as the commissioner gives 30 notice that the out-of-service defect has been satisfactorily adjusted. 31 Provided, however, that the commissioner shall give notice and an oppor- 32 tunity to be heard within not more than thirty days of the suspension. 33 Failure of the holder or of any person possessing such plates to deliver 34 to the commissioner or his or her agent who requests the same pursuant 35 to this paragraph shall be a misdemeanor. The commissioner of motor 36 vehicles shall have the authority to deny a registration or renewal 37 application to any other person for the same vehicle where it has been 38 determined that such registrant's intent has been to evade the purposes 39 of this paragraph and where the commissioner of motor vehicles has 40 reasonable grounds to believe that such registration or renewal will 41 have the effect of defeating the purposes of this paragraph. The proce- 42 dure on any such suspension shall be the same as in the case of a 43 suspension under the vehicle and traffic law. Operation of such motor 44 vehicle while under suspension as provided in this subdivision shall 45 constitute a class A misdemeanor. 46 § 4. Subdivision 3 of section 145 of the transportation law, as added 47 by chapter 635 of the laws of 1983, is amended to read as follows: 48 3. In addition to, or in lieu of, any sanctions set forth in this 49 section, the commissioner may, after a hearing, impose a penalty not to 50 exceed a maximum of [five] ten thousand dollars in any one proceeding 51 upon any person if the commissioner finds that such person or officer, 52 agent or employee thereof has failed to comply with the requirements of 53 this chapter or any rule, regulation or order of the commissioner 54 promulgated thereunder. If such penalty is not paid within four months, 55 the amount thereof may be entered as a judgment in the office of the 56 clerk of the county of Albany and in any other county in which theS. 1509--C 101 A. 2009--C 1 person resides, has a place of business or through which it operates. 2 Thereafter, if said judgment has not been satisfied within ninety days, 3 any certificate or permit held by any such person may be revoked upon 4 notice but without a further hearing. Provided, however, that if a 5 person shall apply for a rehearing of the determination of the penalty 6 pursuant to the provisions of section eighty-nine of this chapter, judg- 7 ment shall not be entered until a determination has been made on the 8 application for a rehearing. Further provided however, that if after a 9 rehearing a penalty is imposed and such penalty is not paid within four 10 months of the date of service of the rehearing decision, the amount of 11 such penalty may be entered as a judgment in the office of the clerk of 12 the county of Albany and in any other county in which the person 13 resides, has a place of business or through which it operates. Thereaft- 14 er, if said judgment has not been satisfied within ninety days, any 15 certificate or permit held by any such person may be revoked upon notice 16 but without a further hearing. 17 § 5. Subdivision 4 of section 145 of the transportation law, as 18 amended by chapter 349 of the laws of 1993, is amended to read as 19 follows: 20 4. If after notice and opportunity to be heard, the commissioner shall 21 find that any person or persons is or are providing transportation 22 subject to regulation under this chapter without having any certificate 23 or permit, or is or are holding themselves out to the public by adver- 24 tising or any other means to provide such transportation without having 25 any certificate or permit or approval from a city having jurisdiction 26 pursuant to section eighty of this chapter, the commissioner may notify 27 the commissioner of motor vehicles to that effect and the commissioner 28 of motor vehicles shall thereupon suspend the registration or registra- 29 tions of all motor vehicles owned or operated by such person or persons 30 except private passenger automobiles until such time as the commissioner 31 of transportation may give notice that the violation has been satisfac- 32 torily adjusted, and the commissioner of motor vehicles may direct any 33 police officer to secure possession of the number plates of such motor 34 vehicles and to return the same to the commissioner of motor vehicles. 35 Failure of the holder or of any person possessing such number plates to 36 deliver such number plates to any police officer who requests the same 37 pursuant to this subdivision shall constitute a misdemeanor. The commis- 38 sioner of motor vehicles shall have the authority to deny a registration 39 or renewal application to any other person for the same vehicle and may 40 deny a registration or renewal application for any other motor vehicle 41 registered in the name of the applicant where it has been determined 42 that such registrant's intent has been to evade the purposes of this 43 subdivision and where the commissioner of motor vehicles has reasonable 44 grounds to believe that such registration or renewal will have the 45 effect of defeating the purposes of this subdivision. The procedure on 46 any such suspension shall be the same as in the case of a suspension 47 under the vehicle and traffic law. Operation of any motor vehicle while 48 under suspension as herein provided shall constitute a class A misdemea- 49 nor. A person who operates a motor vehicle while such vehicle is under 50 suspension as provided in this subdivision in a manner that causes the 51 death of another person, knowing that the operation of such vehicle is 52 in violation of this subdivision, shall be guilty of a class E felony. 53 § 6. Subdivision 5 of section 145 of the transportation law, as added 54 by chapter 635 of the laws of 1983, is amended to read as follows: 55 5. Any person, whether carrier, passenger, shipper, consignee, or 56 broker, or any officer, employee, agent or representative thereof, whoS. 1509--C 102 A. 2009--C 1 shall knowingly offer, grant or give or solicit, accept, or receive any 2 rebate, concession or discrimination in violation of this chapter, or 3 who by means of any false statement or representation, or by the use of 4 any false or fictitious bill, bill of lading, receipt, voucher, roll, 5 account, claim, certificate, affidavit, deposition, lease or bill of 6 sale, or by any other means or device, shall knowingly and willfully 7 assist, suffer or permit any person or persons to obtain transportation 8 of property or passengers subject to this chapter for less than the 9 applicable rate, toll or charge, or who, with respect to the transporta- 10 tion of household goods, shall knowingly or willfully misrepresent the 11 applicable rate for transportation or the weight of a shipment or the 12 cost of transportation to the shipper, or who shall knowingly and will- 13 fully by any such means or otherwise fraudulently seek to evade or 14 defeat regulation as provided for in this chapter, shall be guilty of a 15 misdemeanor and upon conviction thereof be fined not more than [five16hundred] one thousand dollars for the first offense and not more than 17 two thousand five hundred dollars for any subsequent offense. 18 § 7. Subdivision 6 of section 145 of the transportation law, as 19 amended by chapter 444 of the laws of 1992, is amended to read as 20 follows: 21 6. Any person who shall provide transportation for compensation within 22 the state, or hold himself or herself out to the public by advertising 23 or any other means to provide such transportation, when such transporta- 24 tion requires either the permission or approval of the commissioner, or 25 the permission, approval or franchise of any city having regulatory 26 jurisdiction over such transportation and who does not possess a valid 27 permit, certificate or approval for such transportation, from the 28 commissioner or from such city, shall be guilty of a traffic infraction 29 punishable by a fine of not less than [five hundred] one thousand 30 dollars and not more than one thousand five hundred dollars for the 31 first offense. A violation of this subdivision by a person who has 32 previously been convicted of such offense within five years of the 33 violation shall be a misdemeanor and shall be punishable by a fine of 34 not less than [one] two thousand dollars and not more than [twenty-five35hundred] five thousand dollars, or by imprisonment for not more than 36 sixty days, or by both such fine and imprisonment. Upon conviction as a 37 second or subsequent offender as described herein the court may order 38 forfeiture of any right, title or interest held by the defendant in any 39 motor vehicle used in the commission of such offense pursuant to the 40 provisions of subdivision seven of this section. In addition to, or in 41 lieu of, any sanction set forth in this subdivision, the commissioner 42 may, after a hearing, impose a penalty equal to the gain or profit 43 derived from transportation services conducted in violation of this 44 subdivision. Any person holding regulatory authority or a franchise from 45 either the commissioner or any city having regulatory jurisdiction over 46 such transportation, or any public transportation authority created 47 pursuant to title nine, eleven, eleven-A, eleven-B, eleven-C or eleven-D 48 of article five of the public authorities law, who is being adversely 49 affected by a person providing transportation without having the neces- 50 sary regulatory authority or franchise from the commissioner or any such 51 city, may bring suit in his, her or its own behalf to restrain such 52 person and recover damages resulting from the actions of such person. 53 § 8. Section 375 of the vehicle and traffic law is amended by adding a 54 new subdivision 53 to read as follows: 55 53. Federal motor vehicle safety standard certification label. No 56 person shall, with intent to defraud, knowingly remove, deface, destroy,S. 1509--C 103 A. 2009--C 1 cover, alter, or otherwise change the form or appearance of a federal 2 motor vehicle safety standard certification label, issued in accordance 3 with section 30115 of title 49 of the United States Code and part 567 of 4 title 49 of the code of federal regulations, on an altered motor vehi- 5 cle. No person shall, with intent to defraud, affix to an altered motor 6 vehicle a federal motor vehicle safety standard certification label 7 except in accordance with section 30115 of title 49 of the United States 8 Code and part 567 of title 49 of the code of federal regulations. A 9 violation of this subdivision shall be punishable as a misdemeanor. 10 § 9. Section 401 of the vehicle and traffic law is amended by adding 11 two new subdivisions 22 and 23 to read as follows: 12 22. The commissioner shall not register any altered motor vehicle that 13 fails to comply, as demonstrated to the satisfaction of the commission- 14 er, with the certification requirements established by Part 567 of title 15 49 of the code of federal regulations for altered vehicles. 16 23. The commissioner shall revoke the registration of any altered 17 motor vehicle which fails to comply with the certification requirements 18 of Part 567 of title 49 of the code of federal regulations, as deter- 19 mined by the commissioner, and refund to or credit the account of any 20 person who paid a registration fee for an altered motor vehicle, the pro 21 rata unused portion of such registration fee. 22 § 10. Subdivision (e) of section 303 of the vehicle and traffic law, 23 as amended by chapter 605 of the laws of 1989, the opening paragraph as 24 amended by chapter 608 of the laws of 1993, is amended to read as 25 follows: 26 (e) 1. A license to operate an official inspection station or a 27 certificate to inspect vehicles may be suspended or revoked or renewal 28 thereof may be refused by the commissioner or any person duly deputized 29 for one or more of the following causes: 30 [1.] (i) Failure to conduct inspections in conformance with the 31 provisions of this article and the rules and regulations promulgated 32 thereunder or improper issuance of certificates of inspections. 33 [2.] (ii) Conviction of a crime involving fraud, theft, perjury or 34 bribery or other cause which would permit disqualification from receiv- 35 ing a license or a certificate to inspect vehicles upon the original 36 application. 37 [3.] (iii) Fraud, deceit or misrepresentation in securing the license 38 or a certificate to inspect vehicles or in the conduct of licensed or 39 certified activity. 40 [4.] (iv) Excessive charges for conducting inspections and for making 41 adjustments, corrections or repairs required by such inspections. 42 [5.] (v) Violation of any provision of this article or any rule or 43 regulation promulgated thereunder. 44 2. Provided, however a license to operate an official inspection 45 station or a certificate to inspect vehicles shall be suspended or 46 revoked or renewal thereof shall be refused by the commissioner or any 47 person duly deputized, upon a third or subsequent violation committed 48 within a period of eighteen months of any rule or regulation of the 49 commissioner requiring an inspection station to refuse to perform an 50 inspection as set forth in paragraph two of subdivision (f) of section 51 79.20 of title fifteen of the codes, rules and regulations of the state 52 of New York. If the commissioner or any person duly deputized orders 53 penalties to be paid pursuant to subdivision (h) of this section, such 54 penalties shall be in addition to, but not in lieu of, a suspension, 55 revocation, or renewal thereof imposed pursuant to this paragraph.S. 1509--C 104 A. 2009--C 1 § 11. Subdivision (h) of section 303 of the vehicle and traffic law, 2 as amended by section 1 of part OO of chapter 59 of the laws of 2009, is 3 amended to read as follows: 4 (h) The commissioner, or any person duly deputized, in addition to or 5 in lieu of revoking or suspending a license to operate an official 6 inspection station or a certificate to inspect vehicles, may by order 7 require the licensee or certified inspector to pay to the people of this 8 state a penalty for a first violation a sum not exceeding [seven hundred9and fifty] one thousand dollars for each violation found to have been 10 committed; and for a second or subsequent violation not arising out of 11 the same incident both of which were committed within a period of thirty 12 months, a sum of not more than one thousand five hundred dollars for 13 each violation found to have been committed; provided, however, the 14 penalty for each and any violation of subparagraph (iii) of paragraph 15 [three] one of subdivision (e) of this section found to have been 16 committed shall be no less than [three hundred and fifty] five hundred 17 dollars and no more than one thousand five hundred dollars, and provided 18 further, however, the penalty for a violation found to have been commit- 19 ted of any rule or regulation of the commissioner requiring an 20 inspection station to refuse to perform an inspection as set forth in 21 paragraph two of subdivision (f) of section 79.20 of title fifteen of 22 the codes, rules and regulations of the state of New York shall be a 23 fine of not less than two hundred fifty dollars nor more than one thou- 24 sand dollars for a first violation, and a fine of not less than five 25 hundred dollars nor more than one thousand five hundred dollars for a 26 second or subsequent such violation not arising out of the same incident 27 both of which were committed within a period of eighteen months, and 28 upon the failure of such licensee to pay such penalty within twenty days 29 after the mailing of such order, postage prepaid, registered or certi- 30 fied, and addressed to the last known place of business of such licensee 31 or certified inspector, unless such order is stayed by a court of compe- 32 tent jurisdiction or in accordance with the provisions of [Article] 33 article three-A of this chapter, the commissioner may revoke the license 34 of such licensee or the certificate of such certified inspector or may 35 suspend the same for such period as may be determined. Civil penalties 36 assessed under this subdivision shall be paid to the commissioner for 37 deposit into the state treasury, and unpaid civil penalties may be 38 recovered by the commissioner in a civil action in the name of the 39 commissioner. In addition, as an alternative to such civil action and 40 provided that no proceeding for judicial review shall then be pending 41 and the time for initiation of such proceeding shall have expired, the 42 commissioner may file with the county clerk of the county in which the 43 registrant is located or the certified inspector resides a final order 44 of the commissioner containing the amount of the penalty assessed. The 45 filing of such final order shall have the full force and effect of a 46 judgment duly docketed in the office of such clerk and may be enforced 47 in the same manner and with the same effect as that provided by law in 48 respect to executions issued against property upon judgments of a court 49 of record. 50 § 12. The vehicle and traffic law is amended by adding a new section 51 308-a to read as follows: 52 § 308-a. Mandatory reporting. If any motor vehicle is presented for 53 inspection at a licensed official inspection station, and such vehicle 54 has been altered, a vehicle commonly referred to as a "stretch limou- 55 sine", so as to add seating capacity beyond that provided by the 56 original manufacturer by way of an extended chassis, lengthened wheelS. 1509--C 105 A. 2009--C 1 base, or an elongated seating area, and in the case of a truck, has been 2 modified to transport passengers, such licensed official inspection 3 station shall refuse inspection for such vehicle and promptly report 4 such vehicle to the commissioner in a form and manner prescribed by such 5 commissioner. Provided, however, that the provisions of this section 6 shall not apply to any altered motor vehicle for which the department of 7 transportation has issued an exemption letter pursuant to paragraph 8 three of subdivision (f) of part 79.20 of title fifteen of the codes, 9 rules, and regulations of the state of New York and that is in compli- 10 ance with part 567 of title forty-nine of the code of federal regu- 11 lations. 12 § 13. Paragraph (a) of subdivision 1 of section 370 of the vehicle and 13 traffic law, as amended by chapter 305 of the laws of 1995, is amended 14 to read as follows: 15 (a) For damages for and incident to death or injuries to persons: For 16 each motorcycle and for each motor vehicle engaged in the business of 17 carrying or transporting passengers for hire, having a seating capacity 18 of not more than seven passengers, a bond or insurance policy with a 19 minimum liability of twenty-five thousand dollars and a maximum liabil- 20 ity of fifty thousand dollars for bodily injury, and a minimum liability 21 of fifty thousand dollars and a maximum liability of one hundred thou- 22 sand dollars for death; for each motor vehicle engaged in the business 23 of carrying or transporting passengers for hire, having a seating capac- 24 ity of not less than eight [nor more than twelve] passengers, a bond or 25 insurance policy with a [minimum liability of twenty-five thousand26dollars and a maximum liability of eighty thousand dollars] combined 27 single limit of at least one million five hundred thousand dollars for 28 bodily injury[,] and [a minimum liability of fifty thousand dollars and29a maximum liability of one hundred fifty thousand dollars for] death[;30for each motor vehicle having a seating capacity of not less than thir-31teen nor more than twenty passengers, a bond or insurance policy with a32minimum liability of twenty-five thousand dollars and a maximum liabil-33ity of one hundred twenty thousand dollars for bodily injury and a mini-34mum liability of fifty thousand dollars and a maximum liability of one35hundred fifty thousand dollars for death; for each motor vehicle having36a seating capacity of not less than twenty-one nor more than thirty37passengers, a bond or insurance policy with a minimum liability of twen-38ty-five thousand dollars and a maximum liability of one hundred sixty39thousand dollars for bodily injury and a minimum liability of fifty40thousand dollars and a maximum liability of two hundred thousand dollars41for death; for each motor vehicle having a seating capacity of more than42thirty passengers, a bond or insurance policy with a minimum liability43of twenty-five thousand dollars and a maximum liability of two hundred44thousand dollars for bodily injury and a minimum liability of fifty45thousand dollars and a maximum liability of two hundred fifty thousand46dollars for death]; 47 § 14. Section 1161 of the vehicle and traffic law is amended by adding 48 a new subdivision c to read as follows: 49 c. No altered motor vehicle commonly referred to as a "stretch limou- 50 sine" having a seating capacity of ten or more passengers including the 51 driver shall make a U-turn upon any public highway or private road open 52 to public motor vehicle traffic. 53 § 15. The vehicle and traffic law is amended by adding a new section 54 509-z to read as follows: 55 § 509-z. Motor carrier information. The commissioner of transporta- 56 tion, in consultation with the commissioner, shall establish require-S. 1509--C 106 A. 2009--C 1 ments for any person or entity that owns and operates one or more 2 altered motor vehicles, commonly referred to as "stretch limousines", 3 for purposes of establishing conspicuous display of valid operating 4 authority, inspection information, and driver qualifications at 5 locations where such persons or entities perform contract or common 6 carrier services with altered motor vehicles and within any altered 7 motor vehicle used to provide such services. 8 § 16. Section 138 of the transportation law is amended by adding a new 9 subdivision 9 to read as follows: 10 9. To maintain and update its website to provide information with 11 regard to each bus operator under subparagraphs (ii) and (vi) of para- 12 graph a of subdivision two of section one hundred forty of this chapter 13 requiring department operating authority that includes the bus opera- 14 tor's name, number of inspections, number of out of service orders, 15 operator identification number, location and region of operation includ- 16 ing place of address, percentile to which a motor carrier falls with 17 respect to out of service defects, and the number of serious physical 18 injury or fatal crashes involving a for-hire vehicle requiring operating 19 authority pursuant to this article. 20 § 17. (1) The department of transportation, in consultation with the 21 department of motor vehicles, the governor's traffic safety committee, 22 the division of state police and any other state agency, authority or 23 political subdivision thereof deemed necessary by the commissioner of 24 transportation, shall conduct a study to assess the current design of 25 entrance and exit ramps and the appropriateness of existing signage on 26 state parkways to mitigate U-turns and wrong-way entry by commercial 27 vehicles and make recommendations to mitigate. (2) The department of 28 motor vehicles, in consultation with the department of transportation, 29 the governor's traffic safety committee and the division of state police 30 and any other state agency, authority or political subdivision thereof 31 deemed necessary by the commissioner of transportation, shall conduct a 32 study and provide recommendations to improve crash reporting and data 33 collection pertaining to commercial vehicles. (3) Such commissioners 34 shall submit each study with recommendations and findings to the gover- 35 nor, the temporary president of the senate and the speaker of the assem- 36 bly within two years of the effective date of this act. 37 § 18. The transportation law is amended by adding a new section 144 to 38 read as follows: 39 § 144. Fees and charges. The commissioner or authorized officer or 40 employee of the department shall charge and collect eighty-five dollars 41 for the inspection or reinspection of all motor vehicles transporting 42 passengers subject to the department's inspection requirements pursuant 43 to section one hundred forty of this article, except such: (a) motor 44 vehicles operated under contract with a municipality to provide state- 45 wide mass transportation operating assistance eligible service; (b) 46 motor vehicles operated under contract with a municipality or school 47 district to provide school-related transportation services; (c) motor 48 vehicles authorized by the commissioner of health to provide non-emer- 49 gency medical transportation services; and (d) motor vehicles used 50 primarily to transport passengers pursuant to subparagraphs (i), (iii), 51 (iv), and (v) of paragraph a of subdivision two of section one hundred 52 forty of this article. The department may deny inspection of any motor 53 vehicle transporting passengers subject to the department's inspection 54 requirements if such fee is not paid within ninety days of the date 55 noted on the department invoice.S. 1509--C 107 A. 2009--C 1 § 19. Paragraph 1 and subparagraph (A) of paragraph 2 of subsection 2 (f) of section 3420 of the insurance law, paragraph 1 as amended by 3 chapter 305 of the laws of 1995 and subparagraph (A) of paragraph 2 as 4 separately amended by chapters 547 and 568 of the laws of 1997, are 5 amended to read as follows: 6 (1) No policy insuring against loss resulting from liability imposed 7 by law for bodily injury or death suffered by any natural person arising 8 out of the ownership, maintenance and use of a motor vehicle or an 9 altered motor vehicle commonly referred to as a "stretch limousine" 10 having a seating capacity of eight or more passengers used in the busi- 11 ness of carrying or transporting passengers for hire, by the insured 12 shall be issued or delivered by any authorized insurer upon any motor 13 vehicle or an altered motor vehicle commonly referred to as a "stretch 14 limousine" having a seating capacity of eight or more passengers used in 15 the business of carrying or transporting passengers for hire, then prin- 16 cipally garaged or principally used in this state unless it contains a 17 provision whereby the insurer agrees that it will pay to the insured, as 18 defined in such provision, subject to the terms and conditions set forth 19 therein to be prescribed by the board of directors of the Motor Vehicle 20 Accident Indemnification Corporation and approved by the superintendent, 21 all sums, not exceeding a maximum amount or limit of twenty-five thou- 22 sand dollars exclusive of interest and costs, on account of injury to 23 and all sums, not exceeding a maximum amount or limit of fifty thousand 24 dollars exclusive of interest and costs, on account of death of one 25 person, in any one accident, and the maximum amount or limit, subject to 26 such limit for any one person so injured of fifty thousand dollars or so 27 killed of one hundred thousand dollars, exclusive of interest and costs, 28 on account of injury to, or death of, more than one person in any one 29 accident, which the insured or his legal representative shall be enti- 30 tled to recover as damages from an owner or operator of an uninsured 31 motor vehicle, unidentified motor vehicle which leaves the scene of an 32 accident, a motor vehicle registered in this state as to which at the 33 time of the accident there was not in effect a policy of liability 34 insurance, a stolen vehicle, a motor vehicle operated without permission 35 of the owner, an insured motor vehicle where the insurer disclaims 36 liability or denies coverage or an unregistered vehicle because of bodi- 37 ly injury, sickness or disease, including death resulting therefrom, 38 sustained by the insured, caused by accident occurring in this state and 39 arising out of the ownership, maintenance or use of such motor vehicle. 40 No payment for non-economic loss shall be made under such policy 41 provision to a covered person unless such person has incurred a serious 42 injury, as such terms are defined in section five thousand one hundred 43 two of this chapter. Such policy shall not duplicate any element of 44 basic economic loss provided for under article fifty-one of this chap- 45 ter. No payments of first party benefits for basic economic loss made 46 pursuant to such article shall diminish the obligations of the insurer 47 under this policy provision for the payment of non-economic loss and 48 economic loss in excess of basic economic loss. Notwithstanding any 49 inconsistent provisions of section three thousand four hundred twenty- 50 five of this article, any such policy which does not contain the afore- 51 said provisions shall be construed as if such provisions were embodied 52 therein. 53 (A) Any such policy shall, at the option of the insured, also provide 54 supplementary uninsured/underinsured motorists insurance for bodily 55 injury, in an amount up to the bodily injury liability insurance limits 56 of coverage provided under such policy, subject to a maximum of twoS. 1509--C 108 A. 2009--C 1 hundred fifty thousand dollars because of bodily injury to or death of 2 one person in any one accident and, subject to such limit for one 3 person, up to five hundred thousand dollars because of bodily injury to 4 or death of two or more persons in any one accident, or a combined 5 single limit policy of five hundred thousand dollars because of bodily 6 injury to or death of one or more persons in any one accident; and any 7 such policy insuring against loss resulting from liability imposed by 8 law for bodily injury or death suffered by any natural person arising 9 out of the ownership, maintenance, and use of an altered motor vehicle 10 commonly referred to as a "stretch limousine" having a seating capacity 11 of eight or more passengers used in the business of carrying or trans- 12 porting passengers for hire, shall provide supplementary 13 uninsured/underinsured motorists insurance for bodily injury, in an 14 amount of a combined single limit of one million five hundred thousand 15 dollars because of bodily injury or death of one or more persons in any 16 one accident. Provided however, an insurer issuing any such policy, 17 except a policy insuring against loss resulting from liability imposed 18 by law for bodily injury or death suffered by any natural person arising 19 out of the ownership, maintenance, and use of an altered motor vehicle 20 commonly referred to as a "stretch limousine" having a seating capacity 21 of eight or more passengers used in the business of carrying or trans- 22 porting passengers for hire, in lieu of offering to the insured the 23 coverages stated above, may provide supplementary uninsured/underinsured 24 motorists insurance for bodily injury, in an amount up to the bodily 25 injury liability insurance limits of coverage provided under such poli- 26 cy, subject to a maximum of one hundred thousand dollars because of 27 bodily injury to or death of one person in any one accident and, subject 28 to such limit for one person, up to three hundred thousand dollars 29 because of bodily injury to or death of two or more persons in any one 30 accident, or a combined single limit policy of three hundred thousand 31 dollars because of bodily injury to or death of one or more persons in 32 any one accident, if such insurer also makes available a personal 33 umbrella policy with liability coverage limits up to at least five 34 hundred thousand dollars which also provides coverage for supplementary 35 uninsured/underinsured motorists claims. Supplementary 36 uninsured/underinsured motorists insurance shall provide coverage, in 37 any state or Canadian province, if the limits of liability under all 38 bodily injury liability bonds and insurance policies of another motor 39 vehicle liable for damages are in a lesser amount than the bodily injury 40 liability insurance limits of coverage provided by such policy. Upon 41 written request by any insured covered by supplemental 42 uninsured/underinsured motorists insurance or his duly authorized repre- 43 sentative and upon disclosure by the insured of the insured's bodily 44 injury and supplemental uninsured/underinsured motorists insurance 45 coverage limits, the insurer of any other owner or operator of another 46 motor vehicle against which a claim has been made for damages to the 47 insured shall disclose, within forty-five days of the request, the bodi- 48 ly injury liability insurance limits of its coverage provided under the 49 policy or all bodily injury liability bonds. The time of the insured to 50 make any supplementary uninsured/underinsured motorist claim, shall be 51 tolled during the period the insurer of any other owner or operator of 52 another motor vehicle that may be liable for damages to the insured, 53 fails to so disclose its coverage. As a condition precedent to the obli- 54 gation of the insurer to pay under the supplementary 55 uninsured/underinsured motorists insurance coverage, the limits of 56 liability of all bodily injury liability bonds or insurance policiesS. 1509--C 109 A. 2009--C 1 applicable at the time of the accident shall be exhausted by payment of 2 judgments or settlements. 3 § 20. This act shall take effect immediately; provided, however, that 4 sections eight, ten, eleven and fourteen of this act shall take effect 5 on the first of November next succeeding the date on which it shall have 6 become a law; provided, however, sections nine and twelve of this act 7 shall take effect on the one hundred eightieth day after it shall have 8 become a law; provided, however, sections thirteen and nineteen of this 9 act shall take effect on the first day of January next succeeding the 10 date on which it shall have become a law and shall apply to all policies 11 issued, renewed, altered, or modified on or after such date; provided, 12 however, section fifteen of this act shall take effect on the thirtieth 13 day after it shall have become a law; provided, however, section eigh- 14 teen of this act shall take effect October 1, 2019; provided, further, 15 that effective immediately, the department of transportation and the 16 department of motor vehicles are authorized and directed to promulgate 17 such rules and regulations as are necessary for the implementation of 18 this act on its effective date. 19 PART JJJ 20 Section 1. Section 150.10 of the criminal procedure law is amended by 21 adding a new subdivision 3 to read as follows: 22 3. Before issuing an appearance ticket a police officer or other 23 public servant must inform the arrestee that they may provide their 24 contact information for the purposes of receiving a court notification 25 to remind them of their court appearance date from the court or a certi- 26 fied pretrial services agency. Such contact information may include one 27 or more phone numbers, a residential address or address at which the 28 arrestee receives mail, or an email address. The contact information 29 shall be recorded and be transmitted to the local criminal court as 30 required by section 150.80 of this article. 31 § 1-a. Subdivision 1 of section 150.20 of the criminal procedure law, 32 as amended by chapter 550 of the laws of 1987, is amended to read as 33 follows: 34 1. (a) Whenever a police officer is authorized pursuant to section 35 140.10 of this title to arrest a person without a warrant for an offense 36 other than a class A, B, C or D felony or a violation of section 130.25, 37 130.40, 205.10, 205.17, 205.19 or 215.56 of the penal law, he [may] 38 shall, except as set out in paragraph (b) of this subdivision, subject 39 to the provisions of subdivisions three and four of section 150.40 of 40 this title, instead issue to and serve upon such person an appearance 41 ticket. 42 (b) An officer is not required to issue an appearance ticket if: 43 (i) the person has one or more outstanding local criminal court or 44 superior court warrants; 45 (ii) the person has failed to appear in court proceedings in the last 46 two years; 47 (iii) the person has been given a reasonable opportunity to make their 48 verifiable identity and a method of contact known, and has been unable 49 or unwilling to do so, so that a custodial arrest is necessary to 50 subject the individual to the jurisdiction of the court. For the 51 purposes of this section, an officer may rely on various factors to 52 determine a person's identity, including but not limited to personal 53 knowledge of such person, such person's self-identification, or photo- 54 graphic identification. There is no requirement that a person presentS. 1509--C 110 A. 2009--C 1 photographic identification in order to be issued an appearance ticket 2 in lieu of arrest where the person's identity is otherwise verifiable; 3 however, if offered by such person, an officer shall accept as evidence 4 of identity the following: a valid driver's license or non-driver iden- 5 tification card issued by the commissioner of motor vehicles, the feder- 6 al government, any United States territory, commonwealth or possession, 7 the District of Columbia, a state government or municipal government 8 within the United States or a provincial government of the dominion of 9 Canada; a valid passport issued by the United States government or any 10 other country; an identification card issued by the armed forces of the 11 United States; a public benefit card, as defined in paragraph (a) of 12 subdivision one of section 158.00 of the penal law; 13 (iv) the person is charged with a crime between members of the same 14 family or household, as defined in subdivision one of section 530.11 of 15 this chapter; 16 (v) the person is charged with a crime defined in article 130 of the 17 penal law; 18 (vi) it reasonably appears the person should be brought before the 19 court for consideration of issuance of an order of protection, pursuant 20 to section 530.13 of this chapter, based on the facts of the crime or 21 offense that the officer has reasonable cause to believe occurred; 22 (vii) the person is charged with a crime for which the court may 23 suspend or revoke his or her driver license; 24 (viii) it reasonably appears to the officer, based on the observed 25 behavior of the individual in the present contact with the officer and 26 facts regarding the person's condition that indicates a sign of distress 27 to such a degree that the person would face harm without immediate 28 medical or mental health care, that bringing the person before the court 29 would be in such person's interest in addressing that need; provided, 30 however, that before making the arrest, the officer shall make all 31 reasonable efforts to assist the person in securing appropriate 32 services. 33 § 1-b. Section 150.30 of the criminal procedure law is REPEALED. 34 § 1-c. Subdivision 1 of section 150.40 of the criminal procedure law 35 is amended to read as follows: 36 1. An appearance ticket must be made returnable at a date as soon as 37 possible, but in no event later than twenty days from the date of issu- 38 ance, or at a later date, with the court's permission due to enrollment 39 in a pre-arraignment diversion program. The appearance ticket shall be 40 made returnable in a local criminal court designated in section 100.55 41 of this title as one with which an information for the offense in ques- 42 tion may be filed. 43 § 1-d. The criminal procedure law is amended by adding a new section 44 150.80 to read as follows: 45 § 150.80 Court appearance reminders. 46 1. A police officer or other public servant who has issued and served 47 an appearance ticket must, within twenty-four hours of issuance, file or 48 cause to be filed with the local criminal court the appearance ticket 49 and any contact information made available pursuant to subdivision three 50 of section 150.10 of this article. 51 2. Upon receipt of the appearance ticket and any contact information 52 made available pursuant to subdivision three of section 150.10 of this 53 article, the local criminal court shall issue a court appearance remind- 54 er and notify the arrestee of their court appearances by text message, 55 telephone call, electronic mail, or first class mail. The local criminal 56 court may partner with a certified pretrial services agency or agenciesS. 1509--C 111 A. 2009--C 1 in that county to provide such notification and shall include a copy of 2 the appearance ticket. 3 3. A local criminal court is not required to issue a court appearance 4 reminder if the appearance ticket requires the arrestee's appearance 5 within seventy-two hours of its issuance, or no contact information has 6 been provided. 7 § 1-e. Subdivisions 1, 2, 4, 5, 6, 7 and 9 of section 500.10 of the 8 criminal procedure law are amended and a new subdivision 3-a is added to 9 read as follows: 10 1. "Principal" means a defendant in a criminal action or proceeding, 11 or a person adjudged a material witness therein, or any other person so 12 involved therein that [he] the principal may by law be compelled to 13 appear before a court for the purpose of having such court exercise 14 control over [his] the principal's person to secure [his] the princi- 15 pal's future attendance at the action or proceeding when required, and 16 who in fact either is before the court for such purpose or has been 17 before it and been subjected to such control. 18 2. "Release on own recognizance." A court releases a principal on 19 [his] the principal's own recognizance when, having acquired control 20 over [his] the principal's person, it permits [him] the principal to be 21 at liberty during the pendency of the criminal action or proceeding 22 involved upon condition that [he] the principal will appear thereat 23 whenever [his] the principal's attendance may be required and will at 24 all times render [himself] the principal amenable to the orders and 25 processes of the court. 26 3-a. "Release under non-monetary conditions." A court releases a prin- 27 cipal under non-monetary conditions when, having acquired control over a 28 person, it authorizes the person to be at liberty during the pendency of 29 the criminal action or proceeding involved under conditions ordered by 30 the court, which shall be the least restrictive conditions that will 31 reasonably assure the principal's return to court. Such conditions may 32 include, among other conditions reasonable under the circumstances: 33 that the principal be in contact with a pretrial services agency serving 34 principals in that county; that the principal abide by reasonable, spec- 35 ified restrictions on travel that are reasonably related to an actual 36 risk of flight from the jurisdiction; that the principal refrain from 37 possessing a firearm, destructive device or other dangerous weapon; 38 that, when it is shown pursuant to subdivision four of section 510.45 of 39 this title that no other realistic monetary condition or set of non-mon- 40 etary conditions will suffice to reasonably assure the person's return 41 to court, the person be placed in reasonable pretrial supervision with a 42 pretrial services agency serving principals in that county; that, when 43 it is shown pursuant to paragraph (a) of subdivision four of section 44 510.40 of this title that no other realistic non-monetary condition or 45 set of non-monetary conditions will suffice to reasonably assure the 46 principal's return to court, the principal's location be monitored with 47 an approved electronic monitoring device, in accordance with such subdi- 48 vision four of section 510.40 of this title. A principal shall not be 49 required to pay for any part of the cost of release on non-monetary 50 conditions. 51 4. "Commit to the custody of the sheriff." A court commits a principal 52 to the custody of the sheriff when, having acquired control over [his] 53 the principal's person, it orders that [he] the principal be confined in 54 the custody of the sheriff during the pendency of the criminal action or 55 proceeding involved.S. 1509--C 112 A. 2009--C 1 5. "Securing order" means an order of a court committing a principal 2 to the custody of the sheriff[,] or fixing bail, where authorized, or 3 releasing [him on his] the principal on the principal's own recognizance 4 or releasing the principal under non-monetary conditions. 5 6. "Order of recognizance or bail" means a securing order releasing a 6 principal on [his] the principal's own recognizance or under non-mone- 7 tary conditions or, where authorized, fixing bail. 8 7. "Application for recognizance or bail" means an application by a 9 principal that the court, instead of committing [him] the principal to 10 or retaining [him] the principal in the custody of the sheriff, either 11 release [him on his own] the principal on the principal's own recogni- 12 zance [or], release under non-monetary conditions, or, where authorized, 13 fix bail. 14 9. "Bail" means cash bail [or], a bail bond or money paid with a cred- 15 it card. 16 § 1-f. Section 500.10 of the criminal procedure law is amended by 17 adding two new subdivisions 21 and 22 to read as follows: 18 21. "Qualifies for electronic monitoring," for purposes of subdivision 19 four of section 510.40 of this title, means a person charged with a 20 felony, a misdemeanor crime of domestic violence, a misdemeanor defined 21 in article one hundred thirty of the penal law, a crime and the circum- 22 stances of paragraph (b) of subdivision two of section 530.60 of this 23 title apply, or any misdemeanor where the defendant stands previously 24 convicted, within the past five years, of a violent felony offense as 25 defined in section 70.02 of the penal law. For the purposes of this 26 subdivision, in calculating such five year period, any period of time 27 during which the defendant was incarcerated for any reason between the 28 time of the commission of any such previous crime and the time of 29 commission of the present crime shall be excluded and such five year 30 period shall be extended by a period or periods equal to the time served 31 under such incarceration. 32 22. "Misdemeanor crime of domestic violence," for purposes of subdivi- 33 sion twenty-one of this section, means a misdemeanor under the penal law 34 provisions and circumstances described in subdivision one of section 35 530.11 of this title. 36 § 2. Section 510.10 of the criminal procedure law, as amended by chap- 37 ter 459 of the laws of 1984, is amended to read as follows: 38 § 510.10 Securing order; when required; alternatives available; standard 39 to be applied. 40 1. When a principal, whose future court attendance at a criminal 41 action or proceeding is or may be required, [initially] comes under the 42 control of a court, such court [must] shall, in accordance with this 43 title, by a securing order[, either] release [him] the principal on 44 [his] the principal's own recognizance, release the principal under 45 non-monetary conditions, or, where authorized, fix bail or commit [him] 46 the principal to the custody of the sheriff. In all such cases, except 47 where another type of securing order is shown to be required by law, the 48 court shall release the principal pending trial on the principal's own 49 recognizance, unless it is demonstrated and the court makes an individ- 50 ualized determination that the principal poses a risk of flight to avoid 51 prosecution. If such a finding is made, the court must select the least 52 restrictive alternative and condition or conditions that will reasonably 53 assure the principal's return to court. The court shall explain its 54 choice of release, release with conditions, bail or remand on the record 55 or in writing.S. 1509--C 113 A. 2009--C 1 2. A principal is entitled to representation by counsel under this 2 chapter in preparing an application for release, when a securing order 3 is being considered and when a securing order is being reviewed for 4 modification, revocation or termination. If the principal is financially 5 unable to obtain counsel, counsel shall be assigned to the principal. 6 3. In cases other than as described in subdivision four of this 7 section the court shall release the principal pending trial on the prin- 8 cipal's own recognizance, unless the court finds on the record or in 9 writing that release on the principal's own recognizance will not 10 reasonably assure the principal's return to court. In such instances, 11 the court shall release the principal under non-monetary conditions, 12 selecting the least restrictive alternative and conditions that will 13 reasonably assure the principal's return to court. The court shall 14 explain its choice of alternative and conditions on the record or in 15 writing. 16 4. Where the principal stands charged with a qualifying offense, the 17 court, unless otherwise prohibited by law, may in its discretion release 18 the principal pending trial on the principal's own recognizance or under 19 non-monetary conditions, fix bail, or, where the defendant is charged 20 with a qualifying offense which is a felony, the court may commit the 21 principal to the custody of the sheriff. A principal stands charged with 22 a qualifying offense for the purposes of this subdivision when he or she 23 stands charged with: 24 (a) a felony enumerated in section 70.02 of the penal law, other than 25 burglary in the second degree as defined in subdivision two of section 26 140.25 of the penal law or robbery in the second degree as defined in 27 subdivision one of section 160.10 of the penal law; 28 (b) a crime involving witness intimidation under section 215.15 of the 29 penal law; 30 (c) a crime involving witness tampering under section 215.11, 215.12 31 or 215.13 of the penal law; 32 (d) a class A felony defined in the penal law, other than in article 33 two hundred twenty of such law with the exception of section 220.77 of 34 such law; 35 (e) a felony sex offense defined in section 70.80 of the penal law or 36 a crime involving incest as defined in section 255.25, 255.26 or 255.27 37 of such law, or a misdemeanor defined in article one hundred thirty of 38 such law; 39 (f) conspiracy in the second degree as defined in section 105.15 of 40 the penal law, where the underlying allegation of such charge is that 41 the defendant conspired to commit a class A felony defined in article 42 one hundred twenty-five of the penal law; 43 (g) money laundering in support of terrorism in the first degree as 44 defined in section 470.24 of the penal law; money laundering in support 45 of terrorism in the second degree as defined in section 470.23 of the 46 penal law; or a felony crime of terrorism as defined in article four 47 hundred ninety of the penal law, other than the crime defined in section 48 490.20 of such law; 49 (h) criminal contempt in the second degree as defined in subdivision 50 three of section 215.50 of the penal law, criminal contempt in the first 51 degree as defined in subdivision (b), (c) or (d) of section 215.51 of 52 the penal law or aggravated criminal contempt as defined in section 53 215.52 of the penal law, and the underlying allegation of such charge of 54 criminal contempt in the second degree, criminal contempt in the first 55 degree or aggravated criminal contempt is that the defendant violated a 56 duly served order of protection where the protected party is a member ofS. 1509--C 114 A. 2009--C 1 the defendant's same family or household as defined in subdivision one 2 of section 530.11 of this article; or 3 (i) facilitating a sexual performance by a child with a controlled 4 substance or alcohol as defined in section 263.30 of the penal law, use 5 of a child in a sexual performance as defined in section 263.05 of the 6 penal law or luring a child as defined in subdivision one of section 7 120.70 of the penal law. 8 5. Notwithstanding the provisions of subdivisions three and four of 9 this section, with respect to any charge for which bail or remand is not 10 ordered, and for which the court would not or could not otherwise 11 require bail or remand, a defendant may, at any time, request that the 12 court set bail in a nominal amount requested by the defendant in the 13 form specified in paragraph (a) of subdivision one of section 520.10 of 14 this title; if the court is satisfied that the request is voluntary, the 15 court shall set such bail in such amount. 16 6. When a securing order is revoked or otherwise terminated in the 17 course of an uncompleted action or proceeding but the principal's future 18 court attendance still is or may be required and [he] the principal is 19 still under the control of a court, a new securing order must be issued. 20 When the court revokes or otherwise terminates a securing order which 21 committed the principal to the custody of the sheriff, the court shall 22 give written notification to the sheriff of such revocation or termi- 23 nation of the securing order. 24 § 3. Section 510.20 of the criminal procedure law is amended to read 25 as follows: 26 § 510.20 Application for [recognizance or bail; making and determi-27nation thereof in general] a change in securing order. 28 1. Upon any occasion when a court [is required to issue] has issued a 29 securing order with respect to a principal[, or at any time when a] and 30 the principal is confined in the custody of the sheriff as a result of 31 the securing order or a previously issued securing order, [he] the prin- 32 cipal may make an application for recognizance, release under non-mone- 33 tary conditions or bail. 34 2. (a) The principal is entitled to representation by counsel in the 35 making and presentation of such application. If the principal is finan- 36 cially unable to obtain counsel, counsel shall be assigned to the prin- 37 cipal. 38 (b) Upon such application, the principal must be accorded an opportu- 39 nity to be heard, present evidence and to contend that an order of 40 recognizance, release under non-monetary conditions or, where author- 41 ized, bail must or should issue, that the court should release [him on42his] the principal on the principal's own recognizance or under non-mon- 43 etary conditions rather than fix bail, and that if bail is authorized 44 and fixed it should be in a suggested amount and form. 45 § 4. Intentionally omitted. 46 § 5. Section 510.30 of the criminal procedure law, subparagraph (v) of 47 paragraph (a) of subdivision 2 as amended by chapter 920 of the laws of 48 1982, subparagraph (vi) of paragraph (a) of subdivision 2 as renumbered 49 by chapter 447 of the laws of 1977, subparagraph (vii) as added and 50 subparagraphs (viii) and (ix) of paragraph (a) of subdivision 2 as 51 renumbered by section 1 of part D of chapter 491 of the laws of 2012, 52 and subdivision 3 as added by chapter 788 of the laws of 1981, is 53 amended to read as follows: 54 § 510.30 Application for [recognizance or bail] securing order; rules of 55 law and criteria controlling determination.S. 1509--C 115 A. 2009--C 1 1. [Determinations of applications for recognizance or bail are not in2all cases discretionary but are subject to rules, prescribed in article3five hundred thirty and other provisions of law relating to specific4kinds of criminal actions and proceedings, providing (a) that in some5circumstances such an application must as a matter of law be granted,6(b) that in others it must as a matter of law be denied and the princi-7pal committed to or retained in the custody of the sheriff, and (c) that8in others the granting or denial thereof is a matter of judicial9discretion.102. To the extent that the issuance of an order of recognizance or bail11and the terms thereof are matters of discretion rather than of law, an12application is determined on the basis of the following factors and13criteria:14(a)] With respect to any principal, the court in all cases, unless 15 otherwise provided by law, must [consider the] impose the least restric- 16 tive kind and degree of control or restriction that is necessary to 17 secure [his court attendance] the principal's return to court when 18 required. In determining that matter, the court must, on the basis of 19 available information, consider and take into account[:20(i) The principal's character, reputation, habits and mental condi-21tion;22(ii) His employment and financial resources; and23(iii) His family ties and the length of his residence if any in the24community; and25(iv) His] information about the principal that is relevant to the 26 principal's return to court, including: 27 (a) The principal's activities and history; 28 (b) If the principal is a defendant, the charges facing the principal; 29 (c) The principal's criminal conviction record if any; [and30(v) His] (d) The principal's record of previous adjudication as a 31 juvenile delinquent, as retained pursuant to section 354.2 of the family 32 court act, or, of pending cases where fingerprints are retained pursuant 33 to section 306.1 of such act, or a youthful offender, if any; [and34(vi) His] (e) The principal's previous record [if any in responding to35court appearances when required or] with respect to flight to avoid 36 criminal prosecution; [and37(vii)] (f) If monetary bail is authorized, according to the 38 restrictions set forth in this title, the principal's individual finan- 39 cial circumstances, and, in cases where bail is authorized, the princi- 40 pal's ability to post bail without posing undue hardship, as well as his 41 or her ability to obtain a secured, unsecured, or partially secured 42 bond; 43 (g) Where the principal is charged with a crime or crimes against a 44 member or members of the same family or household as that term is 45 defined in subdivision one of section 530.11 of this title, the follow- 46 ing factors: 47 [(A)] (i) any violation by the principal of an order of protection 48 issued by any court for the protection of a member or members of the 49 same family or household as that term is defined in subdivision one of 50 section 530.11 of this title, whether or not such order of protection is 51 currently in effect; and 52 [(B)] (ii) the principal's history of use or possession of a firearm; 53 and 54 [(viii)] (h) If [he] the principal is a defendant, [the weight of the55evidence against him in the pending criminal action and any other factor56indicating probability or improbability of conviction; or,] in the caseS. 1509--C 116 A. 2009--C 1 of an application for [bail or recognizance] a securing order pending 2 appeal, the merit or lack of merit of the appeal[; and3(ix) If he is a defendant, the sentence which may be or has been4imposed upon conviction]. 5 [(b)] 2. Where the principal is a defendant-appellant in a pending 6 appeal from a judgment of conviction, the court must also consider the 7 likelihood of ultimate reversal of the judgment. A determination that 8 the appeal is palpably without merit alone justifies, but does not 9 require, a denial of the application, regardless of any determination 10 made with respect to the factors specified in [paragraph (a)] subdivi- 11 sion one of this section. 12 3. When bail or recognizance is ordered, the court shall inform the 13 principal, if [he] the principal is a defendant charged with the commis- 14 sion of a felony, that the release is conditional and that the court may 15 revoke the order of release and may be authorized to commit the princi- 16 pal to the custody of the sheriff in accordance with the provisions of 17 subdivision two of section 530.60 of this chapter if [he] the principal 18 commits a subsequent felony while at liberty upon such order. 19 § 6. Section 510.40 of the criminal procedure law is amended to read 20 as follows: 21 § 510.40 [Application for recognizance or bail; determination thereof,22form of securing order and execution thereof] Court notifi- 23 cation to principal of conditions of release and of alleged 24 violations of conditions of release. 25 1. [An application for recognizance or bail must be determined by a26securing order which either:27(a) Grants the application and releases the principal on his own28recognizance; or29(b) Grants the application and fixes bail; or30(c) Denies the application and commits the principal to, or retains31him in, the custody of the sheriff.322.] Upon ordering that a principal be released on [his] the princi- 33 pal's own recognizance, or released under non-monetary conditions, or, 34 if bail has been fixed, upon the posting of bail, the court must direct 35 [him] the principal to appear in the criminal action or proceeding 36 involved whenever [his] the principal's attendance may be required and 37 to [render himself] be at all times amenable to the orders and processes 38 of the court. If such principal is in the custody of the sheriff or at 39 liberty upon bail at the time of the order, the court must direct that 40 [he] the principal be discharged from such custody or, as the case may 41 be, that [his] the principal's bail be exonerated. 42 [3.] 2. Upon the issuance of an order fixing bail, where authorized, 43 and upon the posting thereof, the court must examine the bail to deter- 44 mine whether it complies with the order. If it does, the court must, in 45 the absence of some factor or circumstance which in law requires or 46 authorizes disapproval thereof, approve the bail and must issue a 47 certificate of release, authorizing the principal to be at liberty, and, 48 if [he] the principal is in the custody of the sheriff at the time, 49 directing the sheriff to discharge [him] the principal therefrom. If 50 the bail fixed is not posted, or is not approved after being posted, the 51 court must order that the principal be committed to the custody of the 52 sheriff. In the event of any such non-approval, the court shall explain 53 promptly in writing the reasons therefor. 54 3. Non-monetary conditions of release shall be individualized and 55 established in writing by the court. At future court appearances, the 56 court shall consider a lessening of conditions or modification of condi-S. 1509--C 117 A. 2009--C 1 tions to a less burdensome form based on the principal's compliance with 2 such conditions of release. In the event of alleged non-compliance with 3 the conditions of release in an important respect, pursuant to this 4 subdivision, additional conditions may be imposed by the court, on the 5 record or in writing, only after notice of the facts and circumstances 6 of such alleged non-compliance, reasonable under the circumstances, 7 affording the principal and the principal's attorney and the people an 8 opportunity to present relevant, admissible evidence, relevant witnesses 9 and to cross-examine witnesses, and a finding by clear and convincing 10 evidence that the principal violated a condition of release in an impor- 11 tant respect. Following such a finding, in determining whether to 12 impose additional conditions for non-compliance, the court shall consid- 13 er and may select conditions consistent with the court's obligation to 14 impose the least restrictive condition or conditions that will reason- 15 ably assure the defendant's return to court. The court shall explain on 16 the record or in writing the reasons for its determination and for any 17 changes to the conditions imposed. 18 4. (a) Electronic monitoring of a principal's location may be ordered 19 only if the court finds, after notice, an opportunity to be heard and an 20 individualized determination explained on the record or in writing, that 21 the defendant qualifies for electronic monitoring in accordance with 22 subdivision twenty-one of section 500.10 of this title, and no other 23 realistic non-monetary condition or set of non-monetary conditions will 24 suffice to reasonably assure a principal's return to court. 25 (b) The specific method of electronic monitoring of the principal's 26 location must be approved by the court. It must be the least restric- 27 tive procedure and method that will reasonably assure the principal's 28 return to court, and unobtrusive to the greatest extent practicable. 29 (c) Electronic monitoring of the location of a principal may be 30 conducted only by a public entity under the supervision and control of a 31 county or municipality or a non-profit entity under contract to the 32 county, municipality or the state. A county or municipality shall be 33 authorized to enter into a contract with another county or municipality 34 in the state to monitor principals under non-monetary conditions of 35 release in its county, but counties, municipalities and the state shall 36 not contract with any private for-profit entity for such purposes. 37 (d) Electronic monitoring of a principal's location may be for a maxi- 38 mum period of sixty days, and may be renewed for such period, after 39 notice, an opportunity to be heard and a de novo, individualized deter- 40 mination in accordance with this subdivision, which shall be explained 41 on the record or in writing. 42 A defendant subject to electronic location monitoring under this 43 subdivision shall be considered held or confined in custody for purposes 44 of section 180.80 of this chapter and shall be considered committed to 45 the custody of the sheriff for purposes of section 170.70 of the chap- 46 ter, as applicable. 47 5. If a principal is released under non-monetary conditions, the court 48 shall, on the record and in an individualized written document provided 49 to the principal, notify the principal, in plain language and a manner 50 sufficiently clear and specific: 51 (a) of any conditions to which the principal is subject, to serve as a 52 guide for the principal's conduct; and 53 (b) that the possible consequences for violation of such a condition 54 may include revocation of the securing order and the ordering of a more 55 restrictive securing order.S. 1509--C 118 A. 2009--C 1 § 7. The criminal procedure law is amended by adding a new section 2 510.43 to read as follows: 3 § 510.43 Court appearances: additional notifications. 4 The court or, upon direction of the court, a certified pretrial 5 services agency, shall notify all principals released under non-monetary 6 conditions and on recognizance of all court appearances in advance by 7 text message, telephone call, electronic mail or first class mail. The 8 chief administrator of the courts shall, pursuant to subdivision one of 9 section 10.40 of this chapter, develop a form which shall be offered to 10 the principal at court appearances. On such form, which upon completion 11 shall be retained in the court file, the principal may select one such 12 preferred manner of notice. 13 § 8. The criminal procedure law is amended by adding a new section 14 510.45 to read as follows: 15 § 510.45 Pretrial services agencies. 16 1. The office of court administration shall certify and regularly 17 review for recertification one or more pretrial services agencies in 18 each county to monitor principals released under non-monetary condi- 19 tions. Such office shall maintain a listing on its public website iden- 20 tifying by county each pretrial services agency so certified in the 21 state. 22 2. Every such agency shall be a public entity under the supervision 23 and control of a county or municipality or a non-profit entity under 24 contract to the county, municipality or the state. A county or munici- 25 pality shall be authorized to enter into a contract with another county 26 or municipality in the state to monitor principals under non-monetary 27 conditions of release in its county, but counties, municipalities and 28 the state shall not contract with any private for-profit entity for such 29 purposes. 30 3. (a) Any questionnaire, instrument or tool used with a principal in 31 the process of considering or determining the principal's possible 32 release on recognizance, release under non-monetary conditions or on 33 bail, or used with a principal in the process of considering or deter- 34 mining a condition or conditions of release or monitoring by a pretrial 35 services agency, shall be promptly made available to the principal and 36 the principal's counsel upon written request. Any such blank form ques- 37 tionnaire, instrument or tool regularly used in the county for such 38 purpose or a related purpose shall be made available to any person 39 promptly upon request. 40 (b) Any such questionnaire, instrument or tool used to inform determi- 41 nations on release or conditions of release shall be: 42 (i) designed and implemented in a way that ensures the results are 43 free from discrimination on the basis of race, national origin, sex, or 44 any other protected class; and 45 (ii) empirically validated and regularly revalidated, with such vali- 46 dation and revalidation studies and all underlying data, except personal 47 identifying information for any defendant, publicly available upon 48 request. 49 4. Supervision by a pre-trial services agency may be ordered as a 50 non-monetary condition pursuant to this title only if the court finds, 51 after notice, an opportunity to be heard and an individualized determi- 52 nation explained on the record or in writing, that no other realistic 53 non-monetary condition or set of non-monetary conditions will suffice to 54 reasonably assure the principal's return to court. 55 5. Each pretrial service agency certified by the office of court 56 administration pursuant to this section shall at the end of each yearS. 1509--C 119 A. 2009--C 1 prepare and file with such office an annual report, which the office 2 shall compile, publish on its website and make available upon request to 3 members of the public. Such reports shall not include any personal iden- 4 tifying information for any individual defendants. Each such report, in 5 addition to other relevant information, shall set forth, disaggregated 6 by each county served: 7 (a) the number of defendants supervised by the agency; 8 (b) the length of time (in months) each such person was supervised by 9 the agency prior to acquittal, dismissal, release on recognizance, revo- 10 cation of release on conditions, and sentencing; 11 (c) the race, ethnicity, age and sex of each person supervised; 12 (d) the crimes with which each person supervised was charged; 13 (e) the number of persons supervised for whom release conditions were 14 modified by the court, describing generally for each person or group of 15 persons the type and nature of the condition or conditions added or 16 removed; 17 (f) the number of persons supervised for whom release under conditions 18 was revoked by the court, and the basis for such revocations; and 19 (g) the court disposition in each supervised case, including sentenc- 20 ing information. 21 § 9. Section 510.50 of the criminal procedure law is amended to read 22 as follows: 23 § 510.50 Enforcement of securing order. 24 1. When the attendance of a principal confined in the custody of the 25 sheriff is required at the criminal action or proceeding at a particular 26 time and place, the court may compel such attendance by directing the 27 sheriff to produce [him] the principal at such time and place. If the 28 principal is at liberty on [his] the principal's own recognizance or 29 non-monetary conditions or on bail, [his] the principal's attendance 30 may be achieved or compelled by various methods, including notification 31 and the issuance of a bench warrant, prescribed by law in provisions 32 governing such matters with respect to the particular kind of action or 33 proceeding involved. 34 2. Except when the principal is charged with a new crime while at 35 liberty, absent relevant, credible evidence demonstrating that a princi- 36 pal's failure to appear for a scheduled court appearance was willful, 37 the court, prior to issuing a bench warrant for a failure to appear for 38 a scheduled court appearance, shall provide at least forty-eight hours 39 notice to the principal or the principal's counsel that the principal is 40 required to appear, in order to give the principal an opportunity to 41 appear voluntarily. 42 § 10. Paragraph (b) of subdivision 2 of section 520.10 of the criminal 43 procedure law, as amended by chapter 784 of the laws of 1972, is amended 44 to read as follows: 45 (b) The court [may] shall direct that the bail be posted in any one of 46 [two] three or more of the forms specified in subdivision one of this 47 section, designated in the alternative, and may designate different 48 amounts varying with the forms[;], except that one of the forms shall be 49 either an unsecured or partially secured surety bond, as selected by the 50 court. 51 § 11. Section 530.10 of the criminal procedure law is amended to read 52 as follows: 53 § 530.10 Order of recognizance release under non-monetary conditions or 54 bail; in general. 55 Under circumstances prescribed in this article, a court, upon applica- 56 tion of a defendant charged with or convicted of an offense, is requiredS. 1509--C 120 A. 2009--C 1 [or authorized to order bail or recognizance] to issue a securing order 2 for [the release or prospective release of] such defendant during the 3 pendency of either: 4 1. A criminal action based upon such charge; or 5 2. An appeal taken by the defendant from a judgment of conviction or 6 a sentence or from an order of an intermediate appellate court affirming 7 or modifying a judgment of conviction or a sentence. 8 § 12. Subdivision 4 of section 530.11 of the criminal procedure law, 9 as added by chapter 186 of the laws of 1997, is amended to read as 10 follows: 11 4. When a person is arrested for an alleged family offense or an 12 alleged violation of an order of protection or temporary order of 13 protection or arrested pursuant to a warrant issued by the supreme or 14 family court, and the supreme or family court, as applicable, is not in 15 session, such person shall be brought before a local criminal court in 16 the county of arrest or in the county in which such warrant is return- 17 able pursuant to article one hundred twenty of this chapter. Such local 18 criminal court may issue any order authorized under subdivision eleven 19 of section 530.12 of this article, section one hundred fifty-four-d or 20 one hundred fifty-five of the family court act or subdivision three-b of 21 section two hundred forty or subdivision two-a of section two hundred 22 fifty-two of the domestic relations law, in addition to discharging 23 other arraignment responsibilities as set forth in this chapter. In 24 making such order, the local criminal court shall consider de novo the 25 [bail] recommendation and securing order, if any, made by the supreme or 26 family court as indicated on the warrant or certificate of warrant. 27 Unless the petitioner or complainant requests otherwise, the court, in 28 addition to scheduling further criminal proceedings, if any, regarding 29 such alleged family offense or violation allegation, shall make such 30 matter returnable in the supreme or family court, as applicable, on the 31 next day such court is in session. 32 § 13. Paragraph (a) of subdivision 8 of section 530.13 of the criminal 33 procedure law, as added by chapter 388 of the laws of 1984, is amended 34 to read as follows: 35 (a) revoke an order of recognizance, release under non-monetary condi- 36 tions or bail and commit the defendant to custody; or 37 § 14. The opening paragraph of subdivision 1 of section 530.13 of the 38 criminal procedure law, as amended by chapter 137 of the laws of 2007, 39 is amended to read as follows: 40 When any criminal action is pending, and the court has not issued a 41 temporary order of protection pursuant to section 530.12 of this arti- 42 cle, the court, in addition to the other powers conferred upon it by 43 this chapter, may for good cause shown issue a temporary order of 44 protection in conjunction with any securing order [committing the45defendant to the custody of the sheriff or as a condition of a pre-trial46release, or as a condition of release on bail] or an adjournment in 47 contemplation of dismissal. In addition to any other conditions, such an 48 order may require that the defendant: 49 § 15. Subdivision 11 of section 530.12 of the criminal procedure law, 50 as amended by chapter 498 of the laws of 1993, the opening paragraph as 51 amended by chapter 597 of the laws of 1998, paragraph (a) as amended by 52 chapter 222 of the laws of 1994, paragraph (d) as amended by chapter 644 53 of the laws of 1996, is amended to read as follows: 54 11. If a defendant is brought before the court for failure to obey any 55 lawful order issued under this section, or an order of protection issued 56 by a court of competent jurisdiction in another state, territorial orS. 1509--C 121 A. 2009--C 1 tribal jurisdiction, and if, after hearing, the court is satisfied by 2 competent proof that the defendant has willfully failed to obey any such 3 order, the court may: 4 (a) revoke an order of recognizance or release under non-monetary 5 conditions or revoke an order of bail or order forfeiture of such bail 6 and commit the defendant to custody; or 7 (b) restore the case to the calendar when there has been an adjourn- 8 ment in contemplation of dismissal and commit the defendant to custody; 9 or 10 (c) revoke a conditional discharge in accordance with section 410.70 11 of this chapter and impose probation supervision or impose a sentence of 12 imprisonment in accordance with the penal law based on the original 13 conviction; or 14 (d) revoke probation in accordance with section 410.70 of this chapter 15 and impose a sentence of imprisonment in accordance with the penal law 16 based on the original conviction. In addition, if the act which consti- 17 tutes the violation of the order of protection or temporary order of 18 protection is a crime or a violation the defendant may be charged with 19 and tried for that crime or violation. 20 § 16. Section 530.20 of the criminal procedure law, as amended by 21 chapter 531 of the laws of 1975, subparagraph (ii) of paragraph (b) of 22 subdivision 2 as amended by chapter 218 of the laws of 1979, is amended 23 to read as follows: 24 § 530.20 [Order of recognizance or bail;] Securing order by local crimi- 25 nal court when action is pending therein. 26 When a criminal action is pending in a local criminal court, such 27 court, upon application of a defendant, [must or may order recognizance28or bail] shall proceed as follows: 29 1. [When the defendant is charged, by information, simplified informa-30tion, prosecutor's information or misdemeanor complaint, with an offense31or offenses of less than felony grade only, the court must order recog-32nizance or bail.] (a) In cases other than as described in paragraph (b) 33 of this subdivision the court shall release the principal pending trial 34 on the principal's own recognizance, unless the court finds on the 35 record or in writing that release on the principal's own recognizance 36 will not reasonably assure the principal's return to court. In such 37 instances, the court shall release the principal under non-monetary 38 conditions, selecting the least restrictive alternative and conditions 39 that will reasonably assure the principal's return to court. The court 40 shall explain its choice of alternative and conditions on the record or 41 in writing. 42 (b) Where the principal stands charged with a qualifying offense, the 43 court, unless otherwise prohibited by law, may in its discretion release 44 the principal pending trial on the principal's own recognizance or under 45 non-monetary conditions, fix bail, or, where the defendant is charged 46 with a qualifying offense which is a felony, the court may commit the 47 principal to the custody of the sheriff. The court shall explain its 48 choice of release, release with conditions, bail or remand on the record 49 or in writing. A principal stands charged with a qualifying offense when 50 he or she stands charged with: 51 (i) a felony enumerated in section 70.02 of the penal law, other than 52 burglary in the second degree as defined in subdivision two of section 53 140.25 of the penal law or robbery in the second degree as defined in 54 subdivision one of section 160.10 of the penal law; 55 (ii) a crime involving witness intimidation under section 215.15 of 56 the penal law;S. 1509--C 122 A. 2009--C 1 (iii) a crime involving witness tampering under section 215.11, 215.12 2 or 215.13 of the penal law; 3 (iv) a class A felony defined in the penal law, other than in article 4 two hundred twenty of such law with the exception of section 220.77 of 5 such law; 6 (v) a felony sex offense defined in section 70.80 of the penal law or 7 a crime involving incest as defined in section 255.25, 255.26 or 255.27 8 of such law, or a misdemeanor defined in article one hundred thirty of 9 such law; 10 (vi) conspiracy in the second degree as defined in section 105.15 of 11 the penal law, where the underlying allegation of such charge is that 12 the defendant conspired to commit a class A felony defined in article 13 one hundred twenty-five of the penal law; 14 (vii) money laundering in support of terrorism in the first degree as 15 defined in section 470.24 of the penal law; money laundering in support 16 of terrorism in the second degree as defined in section 470.23 of the 17 penal law; or a felony crime of terrorism as defined in article four 18 hundred ninety of the penal law, other than the crime defined in section 19 490.20 of such law; 20 (viii) criminal contempt in the second degree as defined in subdivi- 21 sion three of section 215.50 of the penal law, criminal contempt in the 22 first degree as defined in subdivision (b), (c) or (d) of section 215.51 23 of the penal law or aggravated criminal contempt as defined in section 24 215.52 of the penal law, and the underlying allegation of such charge of 25 criminal contempt in the second degree, criminal contempt in the first 26 degree or aggravated criminal contempt is that the defendant violated a 27 duly served order of protection where the protected party is a member of 28 the defendant's same family or household as defined in subdivision one 29 of section 530.11 of this article; or 30 (ix) facilitating a sexual performance by a child with a controlled 31 substance or alcohol as defined in section 263.30 of the penal law, use 32 of a child in a sexual performance as defined in section 263.05 of the 33 penal law or luring a child as defined in subdivision one of section 34 120.70 of the penal law. 35 (d) Notwithstanding the provisions of paragraphs (a) and (b) of this 36 subdivision, with respect to any charge for which bail or remand is not 37 ordered, and for which the court would not or could not otherwise 38 require bail or remand, a defendant may, at any time, request that the 39 court set bail in a nominal amount requested by the defendant in the 40 form specified in paragraph (a) of subdivision one of section 520.10 of 41 this title; if the court is satisfied that the request is voluntary, the 42 court shall set such bail in such amount. 43 2. When the defendant is charged, by felony complaint, with a felony, 44 the court may, in its discretion, order recognizance, release under 45 non-monetary conditions, or, where authorized, bail or commit the 46 defendant to the custody of the sheriff except as otherwise provided in 47 subdivision one of this section or this subdivision: 48 (a) A city court, a town court or a village court may not order recog- 49 nizance or bail when (i) the defendant is charged with a class A felony, 50 or (ii) [it appears that] the defendant has two previous felony 51 convictions; 52 (b) No local criminal court may order recognizance, release under 53 non-monetary conditions or bail with respect to a defendant charged with 54 a felony unless and until: 55 (i) The district attorney has been heard in the matter or, after 56 knowledge or notice of the application and reasonable opportunity to beS. 1509--C 123 A. 2009--C 1 heard, has failed to appear at the proceeding or has otherwise waived 2 his right to do so; and 3 (ii) The court [has] and counsel for the defendant have been furnished 4 with a report of the division of criminal justice services concerning 5 the defendant's criminal record, if any, or with a police department 6 report with respect to the defendant's prior arrest and conviction 7 record, if any. If neither report is available, the court, with the 8 consent of the district attorney, may dispense with this requirement; 9 provided, however, that in an emergency, including but not limited to a 10 substantial impairment in the ability of such division or police depart- 11 ment to timely furnish such report, such consent shall not be required 12 if, for reasons stated on the record, the court deems it unnecessary. 13 When the court has been furnished with any such report or record, it 14 shall furnish a copy thereof to counsel for the defendant or, if the 15 defendant is not represented by counsel, to the defendant. 16 § 17. The section heading and subdivisions 1 and 2 of section 530.30 17 of the criminal procedure law, subdivision 2 as amended by chapter 762 18 of the laws of 1971, are amended to read as follows: 19 Order of recognizance, release under non-monetary conditions or bail; by 20 superior court judge when action is pending in local crimi- 21 nal court. 22 1. When a criminal action is pending in a local criminal court, other 23 than one consisting of a superior court judge sitting as such, a judge 24 of a superior court holding a term thereof in the county, upon applica- 25 tion of a defendant, may order recognizance, release under non-monetary 26 conditions or, where authorized, bail when such local criminal court: 27 (a) Lacks authority to issue such an order, pursuant to [paragraph (a)28of subdivision two] the relevant provisions of section 530.20 of this 29 article; or 30 (b) Has denied an application for recognizance, release under non-mon- 31 etary conditions or bail; or 32 (c) Has fixed bail, where authorized, which is excessive; or 33 (d) Has set a securing order of release under non-monetary conditions 34 which are more restrictive than necessary to reasonably assure the 35 defendant's return to court. 36 In such case, such superior court judge may vacate the order of such 37 local criminal court and release the defendant on [his own] recognizance 38 or under non-monetary conditions, or where authorized, fix bail in a 39 lesser amount or in a less burdensome form, whichever are the least 40 restrictive alternative and conditions that will reasonably assure the 41 defendant's return to court. The court shall explain its choice of 42 alternative and conditions on the record or in writing. 43 2. Notwithstanding the provisions of subdivision one of this section, 44 when the defendant is charged with a felony in a local criminal court, a 45 superior court judge may not order recognizance, release under non-mone- 46 tary conditions or, where authorized, bail unless and until the district 47 attorney has had an opportunity to be heard in the matter and such judge 48 [has] and counsel for the defendant have been furnished with a report as 49 described in subparagraph (ii) of paragraph (b) of subdivision two of 50 section 530.20 of this article. 51 § 18. Section 530.40 of the criminal procedure law, subdivision 3 as 52 amended by chapter 264 of the laws of 2003, and subdivision 4 as amended 53 by chapter 762 of the laws of 1971, is amended to read as follows: 54 § 530.40 Order of recognizance, release under non-monetary conditions or 55 bail; by superior court when action is pending therein.S. 1509--C 124 A. 2009--C 1 When a criminal action is pending in a superior court, such court, 2 upon application of a defendant, must or may order recognizance or bail 3 as follows: 4 1. When the defendant is charged with an offense or offenses of less 5 than felony grade only, the court must, unless otherwise provided by 6 law, order recognizance or [bail] release under non-monetary conditions 7 in accordance with this section. 8 2. When the defendant is charged with a felony, the court may, unless 9 otherwise provided by law in its discretion, order recognizance [or], 10 release under non-monetary conditions or, where authorized, bail. In any 11 such case in which an indictment (a) has resulted from an order of a 12 local criminal court holding the defendant for the action of the grand 13 jury, or (b) was filed at a time when a felony complaint charging the 14 same conduct was pending in a local criminal court, and in which such 15 local criminal court or a superior court judge has issued an order of 16 recognizance [or], release under non-monetary conditions or, where 17 authorized, bail which is still effective, the superior court's order 18 may be in the form of a direction continuing the effectiveness of the 19 previous order. 20 3. In cases other than as described in subdivision four of this 21 section the court shall release the principal pending trial on the prin- 22 cipal's own recognizance, unless the court finds on the record or in 23 writing that release on the principal's own recognizance will not 24 reasonably assure the principal's return to court. In such instances, 25 the court shall release the principal under non-monetary conditions, 26 selecting the least restrictive alternative and conditions that will 27 reasonably assure the principal's return to court. The court shall 28 explain its choice of alternative and conditions on the record or in 29 writing. 30 4. Where the principal stands charged with a qualifying offense, the 31 court, unless otherwise prohibited by law, may in its discretion release 32 the principal pending trial on the principal's own recognizance or under 33 non-monetary conditions, fix bail, or, where the defendant is charged 34 with a qualifying offense which is a felony, the court may commit the 35 principal to the custody of the sheriff. The court shall explain its 36 choice of release, release with conditions, bail or remand on the record 37 or in writing. A principal stands charged with a qualifying offense for 38 the purposes of this subdivision when he or she stands charged with: 39 (a) a felony enumerated in section 70.02 of the penal law, other than 40 burglary in the second degree as defined in subdivision two of section 41 140.25 of the penal law or robbery in the second degree as defined in 42 subdivision one of section 160.10 of the penal law; 43 (b) a crime involving witness intimidation under section 215.15 of the 44 penal law; 45 (c) a crime involving witness tampering under section 215.11, 215.12 46 or 215.13 of the penal law; 47 (d) a class A felony defined in the penal law, other than in article 48 two hundred twenty of such law with the exception of section 220.77 of 49 such law; 50 (e) a felony sex offense defined in section 70.80 of the penal law or 51 a crime involving incest as defined in section 255.25, 255.26 or 255.27 52 of such law, or a misdemeanor defined in article one hundred thirty of 53 such law; 54 (f) conspiracy in the second degree as defined in section 105.15 of 55 the penal law, where the underlying allegation of such charge is thatS. 1509--C 125 A. 2009--C 1 the defendant conspired to commit a class A felony defined in article 2 one hundred twenty-five of the penal law; 3 (g) money laundering in support of terrorism in the first degree as 4 defined in section 470.24 of the penal law; money laundering in support 5 of terrorism in the second degree as defined in section 470.23 of the 6 penal law; or a felony crime of terrorism as defined in article four 7 hundred ninety of the penal law, other than the crime defined in section 8 490.20 of such law; 9 (h) criminal contempt in the second degree as defined in subdivision 10 three of section 215.50 of the penal law, criminal contempt in the first 11 degree as defined in subdivision (b), (c) or (d) of section 215.51 of 12 the penal law or aggravated criminal contempt as defined in section 13 215.52 of the penal law, and the underlying allegation of such charge of 14 criminal contempt in the second degree, criminal contempt in the first 15 degree or aggravated criminal contempt is that the defendant violated a 16 duly served order of protection where the protected party is a member of 17 the defendant's same family or household as defined in subdivision one 18 of section 530.11 of this article; or 19 (i) facilitating a sexual performance by a child with a controlled 20 substance or alcohol as defined in section 263.30 of the penal law, use 21 of a child in a sexual performance as defined in section 263.05 of the 22 penal law or luring a child as defined in subdivision one of section 23 120.70 of the penal law. 24 5. Notwithstanding the provisions of subdivisions three and four of 25 this section, with respect to any charge for which bail or remand is not 26 ordered, and for which the court would not or could not otherwise 27 require bail or remand, a defendant may, at any time, request that the 28 court set bail in a nominal amount requested by the defendant in the 29 form specified in paragraph (a) of subdivision one of section 520.10 of 30 this title; if the court is satisfied that the request is voluntary, the 31 court shall set such bail in such amount. 32 6. Notwithstanding the provisions of [subdivision two] subdivisions 33 two, three and four of this section, a superior court may not order 34 recognizance, release under non-monetary conditions or, where author- 35 ized, bail, or permit a defendant to remain at liberty pursuant to an 36 existing order, after [he] the defendant has been convicted of either: 37 (a) a class A felony or (b) any class B or class C felony as defined in 38 article one hundred thirty of the penal law committed or attempted to be 39 committed by a person eighteen years of age or older against a person 40 less than eighteen years of age. In either case the court must commit or 41 remand the defendant to the custody of the sheriff. 42 [4.] 7. Notwithstanding the provisions of [subdivision two] subdivi- 43 sions two, three and four of this section, a superior court may not 44 order recognizance, release under non-monetary conditions or, where 45 authorized, bail when the defendant is charged with a felony unless and 46 until the district attorney has had an opportunity to be heard in the 47 matter and such court [has] and counsel for the defendant have been 48 furnished with a report as described in subparagraph (ii) of paragraph 49 (b) of subdivision two of section 530.20 of this article. 50 § 19. Subdivision 1 of section 530.45 of the criminal procedure law, 51 as amended by chapter 264 of the laws of 2003, is amended to read as 52 follows: 53 1. When the defendant is at liberty in the course of a criminal action 54 as a result of a prior order of recognizance, release under non-monetary 55 conditions or bail and the court revokes such order and then [either], 56 where authorized, fixes no bail or fixes bail in a greater amount or inS. 1509--C 126 A. 2009--C 1 a more burdensome form than was previously fixed and remands or commits 2 defendant to the custody of the sheriff, or issues a more restrictive 3 securing order, a judge designated in subdivision two of this section, 4 upon application of the defendant following conviction of an offense 5 other than a class A felony or a class B or class C felony offense as 6 defined in article one hundred thirty of the penal law committed or 7 attempted to be committed by a person eighteen years of age or older 8 against a person less than eighteen years of age, and before sentencing, 9 may issue a securing order and [either] release the defendant on [his] 10 the defendant's own recognizance, release the defendant under non-mone- 11 tary conditions, or, where authorized, fix bail[,] or fix bail in a 12 lesser amount or in a less burdensome form, or issue a less restrictive 13 securing order, than fixed by the court in which the conviction was 14 entered. 15 § 20. Section 530.60 of the criminal procedure law, subdivision 1 as 16 amended by chapter 565 of the laws of 2011, subdivision 2 as added by 17 chapter 788 of the laws of 1981 and paragraph (a) of subdivision 2 as 18 amended by chapter 794 of the laws of 1986, is amended to read as 19 follows: 20 § 530.60 [Order of recognizance or bail; revocation thereof] Certain 21 modifications of a securing order. 22 1. Whenever in the course of a criminal action or proceeding a defend- 23 ant is at liberty as a result of an order of recognizance, release under 24 non-monetary conditions or bail issued pursuant to this chapter, and the 25 court considers it necessary to review such order, [it] whether due to a 26 motion by the people or otherwise, the court may, and except as provided 27 in subdivision two of section 510.50 of this title concerning a failure 28 to appear in court, by a bench warrant if necessary, require the defend- 29 ant to appear before the court. Upon such appearance, the court, for 30 good cause shown, may revoke the order of recognizance, release under 31 non-monetary conditions, or bail. If the defendant is entitled to recog- 32 nizance, release under non-monetary conditions, or bail as a matter of 33 right, the court must issue another such order. If [he or she] the 34 defendant is not, the court may either issue such an order or commit the 35 defendant to the custody of the sheriff in accordance with this section. 36 Where the defendant is committed to the custody of the sheriff and is 37 held on a felony complaint, a new period as provided in section 180.80 38 of this chapter shall commence to run from the time of the defendant's 39 commitment under this subdivision. 40 2. (a) Whenever in the course of a criminal action or proceeding a 41 defendant charged with the commission of a felony is at liberty as a 42 result of an order of recognizance, release under non-monetary condi- 43 tions or bail issued pursuant to this article it shall be grounds for 44 revoking such order that the court finds reasonable cause to believe the 45 defendant committed one or more specified class A or violent felony 46 offenses or intimidated a victim or witness in violation of [sections] 47 section 215.15, 215.16 or 215.17 of the penal law while at liberty. 48 (b) Except as provided in paragraph (a) of this subdivision or any 49 other law, whenever in the course of a criminal action or proceeding a 50 defendant charged with the commission of an offense is at liberty as a 51 result of an order of recognizance, release under non-monetary condi- 52 tions or bail issued pursuant to this article it shall be grounds for 53 revoking such order and fixing bail in such criminal action or proceed- 54 ing when the court has found, by clear and convincing evidence, that the 55 defendant:S. 1509--C 127 A. 2009--C 1 (i) persistently and willfully failed to appear after notice of sched- 2 uled appearances in the case before the court; or 3 (ii) violated an order of protection in the manner prohibited by 4 subdivision (b), (c) or (d) of section 215.51 of the penal law while at 5 liberty; or 6 (iii) stands charged in such criminal action or proceeding with a 7 misdemeanor or violation and, after being so charged, intimidated a 8 victim or witness in violation of section 215.15, 215.16 or 215.17 of 9 the penal law or tampered with a witness in violation of section 215.11, 10 215.12 or 215.13 of the penal law, law while at liberty; or 11 (iv) stands charged in such action or proceeding with a felony and, 12 after being so charged, committed a felony while at liberty. 13 (c) Before revoking an order of recognizance, release under non-mone- 14 tary conditions, or bail pursuant to this subdivision, the court must 15 hold a hearing and shall receive any relevant, admissible evidence not 16 legally privileged. The defendant may cross-examine witnesses and may 17 present relevant, admissible evidence on his own behalf. Such hearing 18 may be consolidated with, and conducted at the same time as, a felony 19 hearing conducted pursuant to article one hundred eighty of this chap- 20 ter. A transcript of testimony taken before the grand jury upon presen- 21 tation of the subsequent offense shall be admissible as evidence during 22 the hearing. The district attorney may move to introduce grand jury 23 testimony of a witness in lieu of that witness' appearance at the hear- 24 ing. 25 [(b)] (d) Revocation of an order of recognizance, release under non- 26 monetary conditions or bail and a new securing order fixing bail or 27 commitment, as specified in this paragraph and pursuant to this subdivi- 28 sion shall be for the following periods[, either]: 29 (i) Under paragraph (a) of this subdivision, revocation of the order 30 of recognizance, release under non-monetary conditions or, as the case 31 may be, bail, and a new securing order fixing bail or committing the 32 defendant to the custody of the sheriff shall be as follows: 33 [(i)] (A) For a period not to exceed ninety days exclusive of any 34 periods of adjournment requested by the defendant; or 35 [(ii)] (B) Until the charges contained within the accusatory instru- 36 ment have been reduced or dismissed such that no count remains which 37 charges the defendant with commission of a felony; or 38 [(iii)] (C) Until reduction or dismissal of the charges contained 39 within the accusatory instrument charging the subsequent offense such 40 that no count remains which charges the defendant with commission of a 41 class A or violent felony offense. 42 Upon expiration of any of the three periods specified within this 43 [paragraph] subparagraph, whichever is shortest, the court may grant or 44 deny release upon an order of bail or recognizance in accordance with 45 the provisions of this article. Upon conviction to an offense the 46 provisions of article five hundred thirty of this chapter shall 47 apply[.]; and 48 [(c)] (ii) Under paragraph (b) of this subdivision, revocation of the 49 order of recognizance, release under non-monetary conditions or, as the 50 case may be, bail shall result in the issuance of a new securing order 51 which may, if otherwise authorized by law, permit the principal's 52 release on recognizance or release under non-monetary conditions, but 53 shall also render the defendant eligible for an order fixing bail 54 provided, however, that in accordance with the principles in this title 55 the court must select the least restrictive alternative and condition or 56 conditions that will reasonably assure the principal's return to court.S. 1509--C 128 A. 2009--C 1 Nothing in this subparagraph shall be interpreted as shortening the 2 period of detention, or requiring or authorizing any less restrictive 3 form of a securing order, which may be imposed pursuant to any other 4 law. 5 (e) Notwithstanding the provisions of paragraph (a) or (b) of this 6 subdivision a defendant, against whom a felony complaint has been filed 7 which charges the defendant with commission of a class A or violent 8 felony offense or violation of section 215.15, 215.16 or 215.17 of the 9 penal law committed while he was at liberty as specified therein, may be 10 committed to the custody of the sheriff pending a revocation hearing for 11 a period not to exceed seventy-two hours. An additional period not to 12 exceed seventy-two hours may be granted by the court upon application of 13 the district attorney upon a showing of good cause or where the failure 14 to commence the hearing was due to the defendant's request or occurred 15 with his consent. Such good cause must consist of some compelling fact 16 or circumstance which precluded conducting the hearing within the 17 initial prescribed period. 18 § 21. Paragraph (a) of subdivision 9 of section 216.05 of the criminal 19 procedure law, as amended by chapter 258 of the laws of 2015, is amended 20 to read as follows: 21 (a) If at any time during the defendant's participation in the judi- 22 cial diversion program, the court has reasonable grounds to believe that 23 the defendant has violated a release condition in an important respect 24 or has willfully failed to appear before the court as requested, the 25 court except as provided in subdivision two of section 510.50 of this 26 chapter regarding a failure to appear, shall direct the defendant to 27 appear or issue a bench warrant to a police officer or an appropriate 28 peace officer directing him or her to take the defendant into custody 29 and bring the defendant before the court without unnecessary delay; 30 provided, however, that under no circumstances shall a defendant who 31 requires treatment for opioid abuse or dependence be deemed to have 32 violated a release condition on the basis of his or her participation in 33 medically prescribed drug treatments under the care of a health care 34 professional licensed or certified under title eight of the education 35 law, acting within his or her lawful scope of practice. The relevant 36 provisions of [subdivision one of] section 530.60 of this chapter relat- 37 ing to [revocation of recognizance or bail] issuance of securing orders 38 shall apply to such proceedings under this subdivision. 39 § 22. The opening paragraph of section 240.44 of the criminal proce- 40 dure law, as added by chapter 558 of the laws of 1982, is amended to 41 read as follows: 42 Subject to a protective order, at a pre-trial hearing held in a crim- 43 inal court at which a witness is called to testify, each party, [at the44conclusion] prior to the commencement of the direct examination of each 45 of its witnesses, shall, upon request of the other party, make available 46 to that party to the extent not previously disclosed: 47 § 23. Section 410.60 of the criminal procedure law, as amended by 48 chapter 652 of the laws of 2008, is amended to read as follows: 49 § 410.60 Appearance before court. 50 A person who has been taken into custody pursuant to section 410.40 or 51 section 410.50 of this article for violation of a condition of a 52 sentence of probation or a sentence of conditional discharge must forth- 53 with be brought before the court that imposed the sentence. Where a 54 violation of probation petition and report has been filed and the person 55 has not been taken into custody nor has a warrant been issued, an 56 initial court appearance shall occur within ten business days of theS. 1509--C 129 A. 2009--C 1 court's issuance of a notice to appear. If the court has reasonable 2 cause to believe that such person has violated a condition of the 3 sentence, it may commit [him] such person to the custody of the sheriff 4 [or], fix bail, release such person under non-monetary conditions or 5 release such person on [his] such person's own recognizance for future 6 appearance at a hearing to be held in accordance with section 410.70 of 7 this article. If the court does not have reasonable cause to believe 8 that such person has violated a condition of the sentence, it must 9 direct that [he] such person be released. 10 § 24. Subdivision 3 of section 620.50 of the criminal procedure law is 11 amended to read as follows: 12 3. A material witness order must be executed as follows: 13 (a) If the bail is posted and approved by the court, the witness 14 must, as provided in subdivision [three] two of section 510.40 of this 15 part, be released and be permitted to remain at liberty; provided that, 16 where the bail is posted by a person other than the witness himself, he 17 may not be so released except upon his signed written consent thereto; 18 (b) If the bail is not posted, or if though posted it is not approved 19 by the court, the witness must, as provided in subdivision [three] two 20 of section 510.40 of this part, be committed to the custody of the sher- 21 iff. 22 § 25. This act shall take effect on January 1, 2020. 23 PART KKK 24 Section 1. Section 30.30 of the criminal procedure law, as added by 25 chapter 184 of the laws of 1972, paragraph (a) of subdivision 3 as 26 amended by chapter 93 of the laws of 2006, paragraph (a) of subdivision 27 4 as amended by chapter 558 of the laws of 1982, paragraph (c) of subdi- 28 vision 4 as amended by chapter 631 of the laws of 1996, paragraph (h) of 29 subdivision 4 as added by chapter 837 of the laws of 1986, paragraph (i) 30 of subdivision 4 as added by chapter 446 of the laws of 1993, paragraph 31 (j) of subdivision 4 as added by chapter 222 of the laws of 1994, para- 32 graph (b) of subdivision 5 as amended by chapter 109 of the laws of 33 1982, paragraphs (e) and (f) of subdivision 5 as added by chapter 209 of 34 the laws of 1990, is amended to read as follows: 35 § 30.30 Speedy trial; time limitations. 36 1. Except as otherwise provided in subdivision three of this section, 37 a motion made pursuant to paragraph (e) of subdivision one of section 38 170.30 or paragraph (g) of subdivision one of section 210.20 of this 39 chapter must be granted where the people are not ready for trial within: 40 (a) six months of the commencement of a criminal action wherein a 41 defendant is accused of one or more offenses, at least one of which is a 42 felony; 43 (b) ninety days of the commencement of a criminal action wherein a 44 defendant is accused of one or more offenses, at least one of which is a 45 misdemeanor punishable by a sentence of imprisonment of more than three 46 months and none of which is a felony; 47 (c) sixty days of the commencement of a criminal action wherein the 48 defendant is accused of one or more offenses, at least one of which is a 49 misdemeanor punishable by a sentence of imprisonment of not more than 50 three months and none of which is a crime punishable by a sentence of 51 imprisonment of more than three months; or 52 (d) thirty days of the commencement of a criminal action wherein the 53 defendant is accused of one or more offenses, at least one of which is a 54 violation and none of which is a crime.S. 1509--C 130 A. 2009--C 1 (e) for the purposes of this subdivision, the term offense shall 2 include vehicle and traffic law infractions. 3 2. Except as provided in subdivision three of this section, where a 4 defendant has been committed to the custody of the sheriff or the office 5 of children and family services in a criminal action he or she must be 6 released on bail or on his or her own recognizance, upon such conditions 7 as may be just and reasonable, if the people are not ready for trial in 8 that criminal action within: 9 (a) ninety days from the commencement of his or her commitment to the 10 custody of the sheriff or the office of children and family services in 11 a criminal action wherein the defendant is accused of one or more 12 offenses, at least one of which is a felony; 13 (b) thirty days from the commencement of his or her commitment to the 14 custody of the sheriff or the office of children and family services in 15 a criminal action wherein the defendant is accused of one or more 16 offenses, at least one of which is a misdemeanor punishable by a 17 sentence of imprisonment of more than three months and none of which is 18 a felony; 19 (c) fifteen days from the commencement of his or her commitment to the 20 custody of the sheriff or the office of children and family services in 21 a criminal action wherein the defendant is accused of one or more 22 offenses, at least one of which is a misdemeanor punishable by a 23 sentence of imprisonment of not more than three months and none of which 24 is a crime punishable by a sentence of imprisonment of more than three 25 months; or 26 (d) five days from the commencement of his or her commitment to the 27 custody of the sheriff or the office of children and family services in 28 a criminal action wherein the defendant is accused of one or more 29 offenses, at least one of which is a violation and none of which is a 30 crime. 31 (e) for the purposes of this subdivision, the term offense shall 32 include vehicle and traffic law infractions. 33 3. (a) Subdivisions one and two of this section do not apply to a 34 criminal action wherein the defendant is accused of an offense defined 35 in sections 125.10, 125.15, 125.20, 125.25, 125.26 and 125.27 of the 36 penal law. 37 (b) A motion made pursuant to subdivisions one or two of this section 38 upon expiration of the specified period may be denied where the people 39 are not ready for trial if the people were ready for trial prior to the 40 expiration of the specified period and their present unreadiness is due 41 to some exceptional fact or circumstance, including, but not limited to, 42 the sudden unavailability of evidence material to the people's case, 43 when the district attorney has exercised due diligence to obtain such 44 evidence and there are reasonable grounds to believe that such evidence 45 will become available in a reasonable period. 46 (c) A motion made pursuant to subdivision two of this section shall 47 not: 48 (i) apply to any defendant who is serving a term of imprisonment for 49 another offense; 50 (ii) require the release from custody of any defendant who is also 51 being held in custody pending trial of another criminal charge as to 52 which the applicable period has not yet elapsed; 53 (iii) prevent the redetention of or otherwise apply to any defendant 54 who, after being released from custody pursuant to this section or 55 otherwise, is charged with another crime or violates the conditions onS. 1509--C 131 A. 2009--C 1 which he has been released, by failing to appear at a judicial proceed- 2 ing at which his presence is required or otherwise. 3 4. In computing the time within which the people must be ready for 4 trial pursuant to subdivisions one and two of this section, the follow- 5 ing periods must be excluded: 6 (a) a reasonable period of delay resulting from other proceedings 7 concerning the defendant, including but not limited to: proceedings for 8 the determination of competency and the period during which defendant is 9 incompetent to stand trial; demand to produce; request for a bill of 10 particulars; pre-trial motions; appeals; trial of other charges; and the 11 period during which such matters are under consideration by the court; 12 or 13 (b) the period of delay resulting from a continuance granted by the 14 court at the request of, or with the consent of, the defendant or his or 15 her counsel. The court [must] may grant such a continuance only if it is 16 satisfied that postponement is in the interest of justice, taking into 17 account the public interest in the prompt dispositions of criminal 18 charges. A defendant without counsel must not be deemed to have 19 consented to a continuance unless he or she has been advised by the 20 court of his or her rights under these rules and the effect of his 21 consent, which must be done on the record in open court; or 22 (c) (i) the period of delay resulting from the absence or unavailabil- 23 ity of the defendant. A defendant must be considered absent whenever his 24 location is unknown and he is attempting to avoid apprehension or prose- 25 cution, or his location cannot be determined by due diligence. A defend- 26 ant must be considered unavailable whenever his location is known but 27 his presence for trial cannot be obtained by due diligence; or 28 (ii) where the defendant has either escaped from custody or has failed 29 to appear when required after having previously been released on bail or 30 on his own recognizance, and provided the defendant is not in custody on 31 another matter, the period extending from the day the court issues a 32 bench warrant pursuant to section 530.70 of this chapter because of the 33 defendant's failure to appear in court when required, to the day the 34 defendant subsequently appears in the court pursuant to a bench warrant 35 or voluntarily or otherwise; or 36 (d) a reasonable period of delay when the defendant is joined for 37 trial with a co-defendant as to whom the time for trial pursuant to this 38 section has not run and good cause is not shown for granting a sever- 39 ance; or 40 (e) the period of delay resulting from detention of the defendant in 41 another jurisdiction provided the district attorney is aware of such 42 detention and has been diligent and has made reasonable efforts to 43 obtain the presence of the defendant for trial; or 44 (f) the period during which the defendant is without counsel through 45 no fault of the court; except when the defendant is proceeding as his 46 own attorney with the permission of the court; or 47 (g) other periods of delay occasioned by exceptional circumstances, 48 including but not limited to, the period of delay resulting from a 49 continuance granted at the request of a district attorney if (i) the 50 continuance is granted because of the unavailability of evidence materi- 51 al to the people's case, when the district attorney has exercised due 52 diligence to obtain such evidence and there are reasonable grounds to 53 believe that such evidence will become available in a reasonable period; 54 or (ii) the continuance is granted to allow the district attorney addi- 55 tional time to prepare the people's case and additional time is justi- 56 fied by the exceptional circumstances of the case. Any such exclusionS. 1509--C 132 A. 2009--C 1 when a statement of unreadiness has followed a statement of readiness 2 made by the people must be evaluated by the court after inquiry on the 3 record as to the reasons for the people's unreadiness and shall only be 4 approved upon a showing of sufficient supporting facts; or 5 (h) the period during which an action has been adjourned in contem- 6 plation of dismissal pursuant to sections 170.55, 170.56 and 215.10 of 7 this chapter[.]; or 8 (i) [The] the period prior to the defendant's actual appearance for 9 arraignment in a situation in which the defendant has been directed to 10 appear by the district attorney pursuant to subdivision three of section 11 120.20 or subdivision three of section 210.10[.] of this chapter; or 12 (j) the period during which a family offense is before a family court 13 until such time as an accusatory instrument or indictment is filed 14 against the defendant alleging a crime constituting a family offense, as 15 such term is defined in section 530.11 of this chapter. 16 5. Whenever pursuant to this section a prosecutor states or otherwise 17 provides notice that the people are ready for trial, the court shall 18 make inquiry on the record as to their actual readiness. If, after 19 conducting its inquiry, the court determines that the people are not 20 ready to proceed to trial, the prosecutor's statement or notice of read- 21 iness shall not be valid for purposes of this section. Any statement of 22 trial readiness must be accompanied or preceded by a certification of 23 good faith compliance with the disclosure requirements of section 245.20 24 of this chapter and the defense shall be afforded an opportunity to be 25 heard on the record as to whether the disclosure requirements have been 26 met. This subdivision shall not apply to cases where the defense has 27 waived disclosure requirements. 28 5-a. Upon a local criminal court accusatory instrument, a statement of 29 readiness shall not be valid unless the prosecuting attorney certifies 30 that all counts charged in the accusatory instrument meet the require- 31 ments of sections 100.15 and 100.40 of this chapter and those counts not 32 meeting the requirements of sections 100.15 and 100.40 of this chapter 33 have been dismissed. 34 6. An order finally denying a motion to dismiss pursuant to subdivi- 35 sion one of this section shall be reviewable upon an appeal from an 36 ensuing judgment of conviction notwithstanding the fact that such judg- 37 ment is entered upon a plea of guilty. 38 7. For purposes of this section, (a) where the defendant is to be 39 tried following the withdrawal of the plea of guilty or is to be retried 40 following a mistrial, an order for a new trial or an appeal or collat- 41 eral attack, the criminal action and the commitment to the custody of 42 the sheriff or the office of children and family services, if any, must 43 be deemed to have commenced on the date the withdrawal of the plea of 44 guilty or the date the order occasioning a retrial becomes final; 45 (b) where a defendant has been served with an appearance ticket, the 46 criminal action must be deemed to have commenced on the date the defend- 47 ant first appears in a local criminal court in response to the ticket; 48 (c) where a criminal action is commenced by the filing of a felony 49 complaint, and thereafter, in the course of the same criminal action 50 either the felony complaint is replaced with or converted to an informa- 51 tion, prosecutor's information or misdemeanor complaint pursuant to 52 article [180] one hundred eighty of this chapter or a prosecutor's 53 information is filed pursuant to section 190.70 of this chapter, the 54 period applicable for the purposes of subdivision one must be the period 55 applicable to the charges in the new accusatory instrument, calculated 56 from the date of the filing of such new accusatory instrument; provided,S. 1509--C 133 A. 2009--C 1 however, that when the aggregate of such period and the period of time, 2 excluding the periods provided in subdivision four, already elapsed from 3 the date of the filing of the felony complaint to the date of the filing 4 of the new accusatory instrument exceeds six months, the period applica- 5 ble to the charges in the felony complaint must remain applicable and 6 continue as if the new accusatory instrument had not been filed; 7 (d) where a criminal action is commenced by the filing of a felony 8 complaint, and thereafter, in the course of the same criminal action 9 either the felony complaint is replaced with or converted to an informa- 10 tion, prosecutor's information or misdemeanor complaint pursuant to 11 article [180] one hundred eighty of this chapter or a prosecutor's 12 information is filed pursuant to section 190.70 of this chapter, the 13 period applicable for the purposes of subdivision two of this section 14 must be the period applicable to the charges in the new accusatory 15 instrument, calculated from the date of the filing of such new accusato- 16 ry instrument; provided, however, that when the aggregate of such period 17 and the period of time, excluding the periods provided in subdivision 18 four of this section, already elapsed from the date of the filing of the 19 felony complaint to the date of the filing of the new accusatory instru- 20 ment exceeds ninety days, the period applicable to the charges in the 21 felony complaint must remain applicable and continue as if the new accu- 22 satory instrument had not been filed. 23 (e) where a count of an indictment is reduced to charge only a misde- 24 meanor or petty offense and a reduced indictment or a prosecutor's 25 information is filed pursuant to subdivisions one-a and six of section 26 210.20 of this chapter, the period applicable for the purposes of subdi- 27 vision one of this section must be the period applicable to the charges 28 in the new accusatory instrument, calculated from the date of the filing 29 of such new accusatory instrument; provided, however, that when the 30 aggregate of such period and the period of time, excluding the periods 31 provided in subdivision four of this section, already elapsed from the 32 date of the filing of the indictment to the date of the filing of the 33 new accusatory instrument exceeds six months, the period applicable to 34 the charges in the indictment must remain applicable and continue as if 35 the new accusatory instrument had not been filed; 36 (f) where a count of an indictment is reduced to charge only a misde- 37 meanor or petty offense and a reduced indictment or a prosecutor's 38 information is filed pursuant to subdivisions one-a and six of section 39 210.20 of this chapter, the period applicable for the purposes of subdi- 40 vision two of this section must be the period applicable to the charges 41 in the new accusatory instrument, calculated from the date of the filing 42 of such new accusatory instrument; provided, however, that when the 43 aggregate of such period and the period of time, excluding the periods 44 provided in subdivision four of this section, already elapsed from the 45 date of the filing of the indictment to the date of the filing of the 46 new accusatory instrument exceeds ninety days, the period applicable to 47 the charges in the indictment must remain applicable and continue as if 48 the new accusatory instrument had not been filed. 49 [6.] 8. The procedural rules prescribed in subdivisions one through 50 seven of section 210.45 of this chapter with respect to a motion to 51 dismiss an indictment are [also] not applicable to a motion made pursu- 52 ant to subdivision two of this section. If, upon oral argument, a time 53 period is in dispute, the court must promptly conduct a hearing in which 54 the people must prove that the time period is excludable. 55 § 2. This act shall take effect January 1, 2020.S. 1509--C 134 A. 2009--C 1 PART LLL 2 Section 1. Article 240 of the criminal procedure law is REPEALED. 3 § 2. The criminal procedure law is amended by adding a new article 245 4 to read as follows: 5 ARTICLE 245 6 DISCOVERY 7 Section 245.10 Timing of discovery. 8 245.20 Automatic discovery. 9 245.25 Disclosure prior to certain guilty pleas. 10 245.30 Court orders for preservation, access or discovery. 11 245.35 Court ordered procedures to facilitate compliance. 12 245.40 Non-testimonial evidence from the defendant. 13 245.45 DNA comparison order. 14 245.50 Certificates of compliance; readiness for trial. 15 245.55 Flow of information. 16 245.60 Continuing duty to disclose. 17 245.65 Work product. 18 245.70 Protective orders. 19 245.75 Waiver of discovery by defendant. 20 245.80 Remedies or sanctions for non-compliance. 21 245.85 Admissibility of discovery. 22 § 245.10 Timing of discovery. 23 1. (a) The prosecution shall perform its initial discovery obligations 24 under subdivision one of section 245.20 of this article as soon as prac- 25 ticable but not later than fifteen calendar days after the defendant's 26 arraignment on an indictment, superior court information, prosecutor's 27 information, information, simplified information, misdemeanor complaint 28 or felony complaint. Portions of materials claimed to be non-discovera- 29 ble may be withheld pending a determination and ruling of the court 30 under section 245.70 of this article; but the defendant shall be noti- 31 fied in writing that information has not been disclosed under a partic- 32 ular subdivision of such section, and the discoverable portions of such 33 materials shall be disclosed to the extent practicable. When the 34 discoverable materials are exceptionally voluminous or, despite dili- 35 gent, good faith efforts, are otherwise not in the actual possession of 36 the prosecution, the time period in this paragraph may be stayed by up 37 to an additional thirty calendar days without need for a motion pursuant 38 to subdivision two of section 245.70 of this article. 39 (b) The prosecution shall perform its supplemental discovery obli- 40 gations under subdivision three of section 245.20 of this article as 41 soon as practicable but not later than fifteen calendar days prior to 42 the first scheduled trial date. 43 (c) The prosecution shall disclose statements of the defendant as 44 described in paragraph (a) of subdivision one of section 245.20 of this 45 article to any defendant who has been arraigned in a local criminal 46 court upon a currently undisposed of felony complaint charging an 47 offense which is a subject of a prospective or pending grand jury 48 proceeding, no later than forty-eight hours before the time scheduled 49 for the defendant to testify at a grand jury proceeding pursuant to 50 subdivision five of section 190.50 of this part. 51 2. Defendant's performance of obligations. The defendant shall perform 52 his or her discovery obligations under subdivision four of section 53 245.20 of this article not later than thirty calendar days after being 54 served with the prosecution's certificate of compliance pursuant to 55 subdivision one of section 245.50 of this article, except that portionsS. 1509--C 135 A. 2009--C 1 of materials claimed to be non-discoverable may be withheld pending a 2 determination and ruling of the court under section 245.70 of this arti- 3 cle; but the prosecution must be notified in writing that information 4 has not been disclosed under a particular section. 5 § 245.20 Automatic discovery. 6 1. Initial discovery for the defendant. The prosecution shall disclose 7 to the defendant, and permit the defendant to discover, inspect, copy, 8 photograph and test, all items and information that relate to the 9 subject matter of the case and are in the possession, custody or control 10 of the prosecution or persons under the prosecution's direction or 11 control, including but not limited to: 12 (a) All written or recorded statements, and the substance of all oral 13 statements, made by the defendant or a co-defendant to a public servant 14 engaged in law enforcement activity or to a person then acting under his 15 or her direction or in cooperation with him or her. 16 (b) All transcripts of the testimony of a person who has testified 17 before a grand jury, including but not limited to the defendant or a 18 co-defendant. If in the exercise of reasonable diligence, and due to the 19 limited availability of transcription resources, a transcript is 20 unavailable for disclosure within the time period specified in subdivi- 21 sion one of section 245.10 of this article, such time period may be 22 stayed by up to an additional thirty calendar days without need for a 23 motion pursuant to subdivision two of section 245.70 of this article; 24 except that such disclosure shall be made as soon as practicable and not 25 later than thirty calendar days before the first scheduled trial date, 26 unless an order is obtained pursuant to section 245.70 of this article. 27 When the court is required to review grand jury transcripts, the prose- 28 cution shall disclose such transcripts to the court expeditiously upon 29 receipt by the prosecutor, notwithstanding the otherwise-applicable time 30 periods for disclosure in this article. 31 (c) The names and adequate contact information for all persons other 32 than law enforcement personnel whom the prosecutor knows to have 33 evidence or information relevant to any offense charged or to any poten- 34 tial defense thereto, including a designation by the prosecutor as to 35 which of those persons may be called as witnesses. Nothing in this para- 36 graph shall require the disclosure of physical addresses; provided, 37 however, upon a motion and good cause shown the court may direct the 38 disclosure of a physical address. Information under this subdivision 39 relating to a confidential informant may be withheld, and redacted from 40 discovery materials, without need for a motion pursuant to section 41 245.70 of this article; but the prosecution shall notify the defendant 42 in writing that such information has not been disclosed, unless the 43 court rules otherwise for good cause shown. 44 (d) The name and work affiliation of all law enforcement personnel 45 whom the prosecutor knows to have evidence or information relevant to 46 any offense charged or to any potential defense thereto, including a 47 designation by the prosecutor as to which of those persons may be called 48 as witnesses. Information under this subdivision relating to undercover 49 personnel may be withheld, and redacted from discovery materials, with- 50 out need for a motion pursuant to section 245.70 of this article; but 51 the prosecution shall notify the defendant in writing that such informa- 52 tion has not been disclosed, unless the court rules otherwise for good 53 cause shown. 54 (e) All statements, written or recorded or summarized in any writing 55 or recording, made by persons who have evidence or information relevant 56 to any offense charged or to any potential defense thereto, includingS. 1509--C 136 A. 2009--C 1 all police reports, notes of police and other investigators, and law 2 enforcement agency reports. This provision also includes statements, 3 written or recorded or summarized in any writing or recording, by 4 persons to be called as witnesses at pre-trial hearings. 5 (f) Expert opinion evidence, including the name, business address, 6 current curriculum vitae, a list of publications, and all proficiency 7 tests and results administered or taken within the past ten years of 8 each expert witness whom the prosecutor intends to call as a witness at 9 trial or a pre-trial hearing, and all reports prepared by the expert 10 that pertain to the case, or if no report is prepared, a written state- 11 ment of the facts and opinions to which the expert is expected to testi- 12 fy and a summary of the grounds for each opinion. This paragraph does 13 not alter or in any way affect the procedures, obligations or rights set 14 forth in section 250.10 of this title. If in the exercise of reasonable 15 diligence this information is unavailable for disclosure within the time 16 period specified in subdivision one of section 245.10 of this article, 17 that period shall be stayed without need for a motion pursuant to 18 subdivision two of section 245.70 of this article; except that the pros- 19 ecution shall notify the defendant in writing that such information has 20 not been disclosed, and such disclosure shall be made as soon as practi- 21 cable and not later than sixty calendar days before the first scheduled 22 trial date, unless an order is obtained pursuant to section 245.70 of 23 this article. When the prosecution's expert witness is being called in 24 response to disclosure of an expert witness by the defendant, the court 25 shall alter a scheduled trial date, if necessary, to allow the prose- 26 cution thirty calendar days to make the disclosure and the defendant 27 thirty calendar days to prepare and respond to the new materials. 28 (g) All tapes or other electronic recordings, including all electronic 29 recordings of 911 telephone calls made or received in connection with 30 the alleged criminal incident, and a designation by the prosecutor as to 31 which of the recordings under this paragraph the prosecution intends to 32 introduce at trial or a pre-trial hearing. If the discoverable materials 33 under this paragraph exceed ten hours in total length, the prosecution 34 may disclose only the recordings that it intends to introduce at trial 35 or a pre-trial hearing, along with a list of the source and approximate 36 quantity of other recordings and their general subject matter if known, 37 and the defendant shall have the right upon request to obtain recordings 38 not previously disclosed. The prosecution shall disclose the requested 39 materials as soon as practicable and not less than fifteen calendar days 40 after the defendant's request, unless an order is obtained pursuant to 41 section 245.70 of this article. 42 (h) All photographs and drawings made or completed by a public servant 43 engaged in law enforcement activity, or which were made by a person 44 whom the prosecutor intends to call as a witness at trial or a pre-trial 45 hearing, or which relate to the subject matter of the case. 46 (i) All photographs, photocopies and reproductions made by or at the 47 direction of law enforcement personnel of any property prior to its 48 release pursuant to section 450.10 of the penal law. 49 (j) All reports, documents, records, data, calculations or writings, 50 including but not limited to preliminary tests and screening results 51 and bench notes and analyses performed or stored electronically, 52 concerning physical or mental examinations, or scientific tests or 53 experiments or comparisons, relating to the criminal action or proceed- 54 ing which were made by or at the request or direction of a public serv- 55 ant engaged in law enforcement activity, or which were made by a person 56 whom the prosecutor intends to call as a witness at trial or a pre-trialS. 1509--C 137 A. 2009--C 1 hearing, or which the prosecution intends to introduce at trial or a 2 pre-trial hearing. Information under this paragraph also includes, but 3 is not limited to, laboratory information management system records 4 relating to such materials, any preliminary or final findings of non- 5 conformance with accreditation, industry or governmental standards or 6 laboratory protocols, and any conflicting analyses or results by labora- 7 tory personnel regardless of the laboratory's final analysis or results. 8 If the prosecution submitted one or more items for testing to, or 9 received results from, a forensic science laboratory or similar entity 10 not under the prosecution's direction or control, the court on motion of 11 a party shall issue subpoenas or orders to such laboratory or entity to 12 cause materials under this paragraph to be made available for disclo- 13 sure. 14 (k) All evidence and information, including that which is known to 15 police or other law enforcement agencies acting on the government's 16 behalf in the case, that tends to: (i) negate the defendant's guilt as 17 to a charged offense; (ii) reduce the degree of or mitigate the defend- 18 ant's culpability as to a charged offense; (iii) support a potential 19 defense to a charged offense; (iv) impeach the credibility of a testi- 20 fying prosecution witness; (v) undermine evidence of the defendant's 21 identity as a perpetrator of a charged offense; (vi) provide a basis for 22 a motion to suppress evidence; or (vii) mitigate punishment. Informa- 23 tion under this subdivision shall be disclosed whether or not such 24 information is recorded in tangible form and irrespective of whether the 25 prosecutor credits the information. The prosecutor shall disclose the 26 information expeditiously upon its receipt and shall not delay disclo- 27 sure if it is obtained earlier than the time period for disclosure in 28 subdivision one of section 245.10 of this article. 29 (l) A summary of all promises, rewards and inducements made to, or in 30 favor of, persons who may be called as witnesses, as well as requests 31 for consideration by persons who may be called as witnesses and copies 32 of all documents relevant to a promise, reward or inducement. 33 (m) A list of all tangible objects obtained from, or allegedly 34 possessed by, the defendant or a co-defendant. The list shall include a 35 designation by the prosecutor as to which objects were physically or 36 constructively possessed by the defendant and were recovered during a 37 search or seizure by a public servant or an agent thereof, and which 38 tangible objects were recovered by a public servant or an agent thereof 39 after allegedly being abandoned by the defendant. If the prosecution 40 intends to prove the defendant's possession of any tangible objects by 41 means of a statutory presumption of possession, it shall designate such 42 intention as to each such object. If reasonably practicable, the prose- 43 cution shall also designate the location from which each tangible object 44 was recovered. There is also a right to inspect, copy, photograph and 45 test the listed tangible objects. 46 (n) Whether a search warrant has been executed and all documents 47 relating thereto, including but not limited to the warrant, the warrant 48 application, supporting affidavits, a police inventory of all property 49 seized under the warrant, and a transcript of all testimony or other 50 oral communications offered in support of the warrant application. 51 (o) All tangible property that relates to the subject matter of the 52 case, along with a designation of which items the prosecution intends to 53 introduce in its case-in-chief at trial or a pre-trial hearing. If in 54 the exercise of reasonable diligence the prosecutor has not formed an 55 intention within the time period specified in subdivision one of section 56 245.10 of this article that an item under this subdivision will beS. 1509--C 138 A. 2009--C 1 introduced at trial or a pre-trial hearing, the prosecution shall notify 2 the defendant in writing, and the time period in which to designate 3 items as exhibits shall be stayed without need for a motion pursuant to 4 subdivision two of section 245.70 of this article; but the disclosure 5 shall be made as soon as practicable and subject to the continuing duty 6 to disclose in section 245.60 of this article. 7 (p) A complete record of judgments of conviction for all defendants 8 and all persons designated as potential prosecution witnesses pursuant 9 to paragraph (c) of this subdivision, other than those witnesses who are 10 experts. 11 (q) When it is known to the prosecution, the existence of any pending 12 criminal action against all persons designated as potential prosecution 13 witnesses pursuant to paragraph (c) of this subdivision. 14 (r) The approximate date, time and place of the offense or offenses 15 charged and of the defendant's seizure and arrest. 16 (s) In any prosecution alleging a violation of the vehicle and traffic 17 law, where the defendant is charged by indictment, superior court infor- 18 mation, prosecutor's information, information, or simplified informa- 19 tion, all records of calibration, certification, inspection, repair or 20 maintenance of machines and instruments utilized to perform any scien- 21 tific tests and experiments, including but not limited to any test of a 22 person's breath, blood, urine or saliva, for the period of six months 23 prior and six months after such test was conducted, including the 24 records of gas chromatography related to the certification of all refer- 25 ence standards and the certification certificate, if any, held by the 26 operator of the machine or instrument. The time period required by 27 subdivision one of section 245.10 of this article shall not apply to the 28 disclosure of records created six months after a test was conducted, but 29 such disclosure shall be made as soon as practicable and in any event, 30 the earlier of fifteen days following receipt, or fifteen days before 31 the first scheduled trial date. 32 (t) In any prosecution alleging a violation of section 156.05 or 33 156.10 of the penal law, the time, place and manner such violation 34 occurred. 35 (u) (i) A copy of all electronically created or stored information 36 seized or obtained by or on behalf of law enforcement from: (A) the 37 defendant as described in subparagraph (ii) of this paragraph; or (B) a 38 source other than the defendant which relates to the subject matter of 39 the case. 40 (ii) If the electronically created or stored information originates 41 from a device, account, or other electronically stored source that the 42 prosecution believes the defendant owned, maintained, or had lawful 43 access to and is within the possession, custody or control of the prose- 44 cution or persons under the prosecution's direction or control, the 45 prosecution shall provide a complete copy of the electronically created 46 or stored information from the device or account or other source. 47 (iii) If possession of such electronically created or stored informa- 48 tion would be a crime under New York state or federal law, the prose- 49 cution shall make those portions of the electronically created or stored 50 information that are not criminal to possess available as specified 51 under this paragraph and shall afford counsel for the defendant access 52 to inspect contraband portions at a supervised location that provides 53 regular and reasonable hours for such access, such as a prosecutor's 54 office, police station, or court. 55 (iv) This paragraph shall not be construed to alter or in any way 56 affect the right to be free from unreasonable searches and seizures orS. 1509--C 139 A. 2009--C 1 such other rights a suspect or defendant may derive from the state 2 constitution or the United States constitution. If in the exercise of 3 reasonable diligence the information under this paragraph is not avail- 4 able for disclosure within the time period required by subdivision one 5 of section 245.10 of this article, that period shall be stayed without 6 need for a motion pursuant to subdivision two of section 245.70 of this 7 article, except that the prosecution shall notify the defendant in writ- 8 ing that such information has not been disclosed, and such disclosure 9 shall be made as soon as practicable and not later than forty-five 10 calendar days before the first scheduled trial date, unless an order is 11 obtained pursuant to section 245.70 of this article. 12 2. Duties of the prosecution. The prosecutor shall make a diligent, 13 good faith effort to ascertain the existence of material or information 14 discoverable under subdivision one of this section and to cause such 15 material or information to be made available for discovery where it 16 exists but is not within the prosecutor's possession, custody or 17 control; provided that the prosecutor shall not be required to obtain by 18 subpoena duces tecum material or information which the defendant may 19 thereby obtain. For purposes of subdivision one of this section, all 20 items and information related to the prosecution of a charge in the 21 possession of any New York state or local police or law enforcement 22 agency shall be deemed to be in the possession of the prosecution. The 23 prosecution shall also identify any laboratory having contact with 24 evidence related to the prosecution of a charge. This subdivision shall 25 not require the prosecutor to ascertain the existence of witnesses not 26 known to the police or another law enforcement agency, or the written or 27 recorded statements thereof, under paragraph (c) or (e) of subdivision 28 one of this section. 29 3. Supplemental discovery for the defendant. The prosecution shall 30 disclose to the defendant a list of all misconduct and criminal acts of 31 the defendant not charged in the indictment, superior court information, 32 prosecutor's information, information, or simplified information, which 33 the prosecution intends to use at trial for purposes of (a) impeaching 34 the credibility of the defendant, or (b) as substantive proof of any 35 material issue in the case. In addition the prosecution shall designate 36 whether it intends to use each listed act for impeachment and/or as 37 substantive proof. 38 4. Reciprocal discovery for the prosecution. (a) The defendant shall, 39 subject to constitutional limitations, disclose to the prosecution, and 40 permit the prosecution to discover, inspect, copy or photograph, any 41 material and relevant evidence within the defendant's or counsel for the 42 defendant's possession or control that is discoverable under paragraphs 43 (f), (g), (h), (j), (l) and (o) of subdivision one of this section, 44 which the defendant intends to introduce at trial or a pre-trial hear- 45 ing, and the names, addresses, birth dates, and all statements, written 46 or recorded or summarized in any writing or recording, of those persons 47 other than the defendant whom the defendant intends to call as witnesses 48 at trial or a pre-trial hearing. 49 (b) Disclosure of the name, address, birth date, and all statements, 50 written or recorded or summarized in any writing or recording, of a 51 person whom the defendant intends to call as a witness for the sole 52 purpose of impeaching a prosecution witness is not required until after 53 the prosecution witness has testified at trial. 54 (c) If in the exercise of reasonable diligence the reciprocally 55 discoverable information under paragraph (f) or (o) of subdivision one 56 of this section is unavailable for disclosure within the time periodS. 1509--C 140 A. 2009--C 1 specified in subdivision two of section 245.10 of this article, such 2 time period shall be stayed without need for a motion pursuant to subdi- 3 vision two of section 245.70 of this article; but the disclosure shall 4 be made as soon as practicable and subject to the continuing duty to 5 disclose in section 245.60 of this article. 6 5. Stay of automatic discovery; remedies and sanctions. Section 245.10 7 and subdivisions one, two, three and four of this section shall have 8 the force and effect of a court order, and failure to provide discovery 9 pursuant to such section or subdivision may result in application of any 10 remedies or sanctions permitted for non-compliance with a court order 11 under section 245.80 of this article. However, if in the judgment of 12 either party good cause exists for declining to make any of the disclo- 13 sures set forth above, such party may move for a protective order pursu- 14 ant to section 245.70 of this article and production of the item shall 15 be stayed pending a ruling by the court. The opposing party shall be 16 notified in writing that information has not been disclosed under a 17 particular section. When some parts of material or information are 18 discoverable but in the judgment of a party good cause exists for 19 declining to disclose other parts, the discoverable parts shall be 20 disclosed and the disclosing party shall give notice in writing that 21 non-discoverable parts have been withheld. 22 6. Redactions permitted. Either party may redact social security 23 numbers and tax numbers from disclosures under this article. 24 7. Presumption of openness. There shall be a presumption in favor of 25 disclosure when interpreting sections 245.10 and 245.25, and subdivision 26 one of section 245.20, of this article. 27 § 245.25 Disclosure prior to certain guilty pleas. 28 1. Pre-indictment guilty pleas. Upon a felony complaint, where the 29 prosecution has made a pre-indictment guilty plea offer requiring a plea 30 to a crime, the prosecutor must disclose to the defense, and permit the 31 defense to discover, inspect, copy, photograph and test, all items and 32 information that would be discoverable prior to trial under subdivision 33 one of section 245.20 of this article and are in the possession, custody 34 or control of the prosecution. The prosecution shall disclose the 35 discoverable items and information not less than three calendar days 36 prior to the expiration date of any guilty plea offer by the prosecution 37 or any deadline imposed by the court for acceptance of the guilty plea 38 offer. If the prosecution does not comply with the requirements of this 39 subdivision, then, on a defendant's motion alleging a violation of this 40 subdivision, the court must consider the impact of any violation on the 41 defendant's decision to accept or reject a plea offer. If the court 42 finds that such violation materially affected the defendant's decision, 43 and if the prosecution declines to reinstate the lapsed or withdrawn 44 plea offer, the court - as a presumptive minimum sanction - must 45 preclude the admission at trial of any evidence not disclosed as 46 required under this subdivision. The court may take other appropriate 47 action as necessary to address the non-compliance. The rights under this 48 subdivision do not apply to items or information that are the subject of 49 a protective order under section 245.70 of this article; but if such 50 information tends to be exculpatory, the court shall reconsider the 51 protective order. A defendant may waive his or her rights under this 52 subdivision; but a guilty plea offer may not be conditioned on such 53 waiver. 54 2. Other guilty pleas. Upon an indictment, superior court information, 55 prosecutor's information, information, simplified information, or 56 misdemeanor complaint, where the prosecution has made a guilty pleaS. 1509--C 141 A. 2009--C 1 offer requiring a plea to a crime, the prosecutor must disclose to the 2 defense, and permit the defense to discover, inspect, copy, photograph 3 and test, all items and information that would be discoverable prior to 4 trial under subdivision one of section 245.20 of this article and are 5 within the possession, custody or control of the prosecution. The prose- 6 cution shall disclose the discoverable items and information not less 7 than seven calendar days prior to the expiration date of any guilty plea 8 offer by the prosecution or any deadline imposed by the court for 9 acceptance of the guilty plea offer. If the prosecution does not comply 10 with the requirements of this subdivision, then, on a defendant's motion 11 alleging a violation of this subdivision, the court must consider the 12 impact of any violation on the defendant's decision to accept or reject 13 a plea offer. If the court finds that such violation materially affected 14 the defendant's decision, and if the prosecution declines to reinstate 15 the lapsed or withdrawn plea offer, the court - as a presumptive minimum 16 sanction - must preclude the admission at trial of any evidence not 17 disclosed as required under this subdivision. The court may take other 18 appropriate action as necessary to address the non-compliance. The 19 rights under this subdivision do not apply to items or information that 20 are the subject of a protective order under section 245.70 of this arti- 21 cle; but if such information tends to be exculpatory, the court shall 22 reconsider the protective order. A defendant may waive his or her 23 rights under this subdivision; but a guilty plea offer may not be condi- 24 tioned on such waiver. 25 § 245.30 Court orders for preservation, access or discovery. 26 1. Order to preserve evidence. At any time, a party may move for a 27 court order to any individual, agency or other entity in possession, 28 custody or control of items which relate to the subject matter of the 29 case or are otherwise relevant, requiring that such items be preserved 30 for a specified period of time. The court shall hear and rule upon such 31 motions expeditiously. The court may modify or vacate such an order 32 upon a showing that preservation of particular evidence will create 33 significant hardship to such individual, agency or entity, on condition 34 that the probative value of that evidence is preserved by a specified 35 alternative means. 36 2. Order to grant access to premises. Without prejudice to its ability 37 to issue a subpoena pursuant to this chapter and after an accusatory 38 instrument has been filed, the defendant may move, upon notice to the 39 prosecution and any impacted individual, agency, or entity, for a court 40 order to access a crime scene or other premises relevant to the subject 41 matter of the case, requiring that counsel for the defendant be granted 42 reasonable access to inspect, photograph, or measure such crime scene or 43 premises, and that the condition of the crime scene or premises remain 44 unchanged in the interim. The court shall consider defendant's expressed 45 need for access to the premises including the risk that defendant will 46 be deprived of evidence or information relevant to the case, the posi- 47 tion of any individual or entity with possessory or ownership rights to 48 the premises, the nature of the privacy interest and any perceived or 49 actual hardship of the individual or entity with possessory or ownership 50 rights, and the position of the prosecution with respect to any applica- 51 tion for access to the premises. The court may deny access to the prem- 52 ises when the probative value of access to such location has been or 53 will be preserved by specified alternative means. If the court grants 54 access to the premises, the individual or entity with ownership or 55 possessory rights to the premises may request law enforcement presenceS. 1509--C 142 A. 2009--C 1 at the premises while defense counsel or a representative thereof is 2 present. 3 3. Discretionary discovery by order of the court. The court in its 4 discretion may, upon a showing by the defendant that the request is 5 reasonable and that the defendant is unable without undue hardship to 6 obtain the substantial equivalent by other means, order the prosecution, 7 or any individual, agency or other entity subject to the jurisdiction of 8 the court, to make available for disclosure to the defendant any materi- 9 al or information which relates to the subject matter of the case and is 10 reasonably likely to be material. A motion under this subdivision must 11 be on notice to any person or entity affected by the order. The court 12 may, on its own, upon request of any person or entity affected by the 13 order, modify or vacate the order if compliance would be unreasonable or 14 will create significant hardship. For good cause shown, the court may 15 permit a party seeking or opposing a discretionary order of discovery 16 under this subdivision, or another affected person or entity, to submit 17 papers or testify on the record ex parte or in camera. For good cause 18 shown, any such papers and a transcript of such testimony may be sealed 19 and shall constitute a part of the record on appeal. 20 § 245.35 Court ordered procedures to facilitate compliance. 21 To facilitate compliance with this article, and to reduce or stream- 22 line litigation of any disputes about discovery, the court in its 23 discretion may issue an order: 24 1. Requiring that the prosecutor and counsel for the defendant dili- 25 gently confer to attempt to reach an accommodation as to any dispute 26 concerning discovery prior to seeking a ruling from the court; 27 2. Requiring a discovery compliance conference at a specified time 28 prior to trial between the prosecutor, counsel for all defendants, and 29 the court or its staff; 30 3. Requiring the prosecution to file an additional certificate of 31 compliance that states that the prosecutor and/or an appropriate named 32 agent has made reasonable inquiries of all police officers and other 33 persons who have participated in investigating or evaluating the case 34 about the existence of any favorable evidence or information within 35 paragraph (k) of subdivision one of section 245.20 of this article, 36 including such evidence or information that was not reduced to writing 37 or otherwise memorialized or preserved as evidence, and has disclosed 38 any such information to the defendant; and/or 39 4. Requiring other measures or proceedings designed to carry into 40 effect the goals of this article. 41 § 245.40 Non-testimonial evidence from the defendant. 42 1. Availability. After the filing of an accusatory instrument, and 43 subject to constitutional limitations, the court may, upon motion of 44 the prosecution showing probable cause to believe the defendant has 45 committed the crime, a clear indication that relevant material evidence 46 will be found, and that the method used to secure such evidence is safe 47 and reliable, require a defendant to provide non-testimonial evidence, 48 including to: 49 (a) Appear in a lineup; 50 (b) Speak for identification by a witness or potential witness; 51 (c) Be fingerprinted; 52 (d) Pose for photographs not involving reenactment of an event; 53 (e) Permit the taking of samples of the defendant's blood, hair, and 54 other materials of the defendant's body that involves no unreasonable 55 intrusion thereof; 56 (f) Provide specimens of the defendant's handwriting; andS. 1509--C 143 A. 2009--C 1 (g) Submit to a reasonable physical or medical inspection of the 2 defendant's body. 3 2. Limitations. This section shall not be construed to alter or in any 4 way affect the issuance of a similar court order, as may be authorized 5 by law, before the filing of an accusatory instrument, consistent with 6 such rights as the defendant may derive from the state constitution or 7 the United States constitution. This section shall not be construed to 8 alter or in any way affect the administration of a chemical test where 9 otherwise authorized. An order pursuant to this section may be denied, 10 limited or conditioned as provided in section 245.70 of this article. 11 § 245.45 DNA comparison order. 12 Where property in the prosecution's possession, custody, or control 13 consists of a deoxyribonucleic acid ("DNA") profile obtained from 14 probative biological material gathered in connection with the investi- 15 gation of the crime, or the defendant, or the prosecution of the defend- 16 ant, and the defendant establishes (a) that such profile complies with 17 federal bureau of investigation or state requirements, whichever are 18 applicable and as such requirements are applied to law enforcement agen- 19 cies seeking a keyboard search or similar comparison, and (b) that the 20 data meets state DNA index system or national DNA index system criteria 21 as such criteria are applied to law enforcement agencies seeking such a 22 keyboard search or similar comparison, the court may, upon motion of a 23 defendant against whom an indictment, superior court information, 24 prosecutor's information, information, or simplified information is 25 pending, order an entity that has access to the combined DNA index 26 system or its successor system to compare such DNA profile against DNA 27 databanks by keyboard searches, or a similar method that does not 28 involve uploading, upon notice to both parties and the entity required 29 to perform the search, upon a showing by the defendant that such a 30 comparison is material to the presentation of his or her defense and 31 that the request is reasonable. For purposes of this section, a 32 "keyboard search" shall mean a search of a DNA profile against the 33 databank in which the profile that is searched is not uploaded to or 34 maintained in the databank. 35 § 245.50 Certificates of compliance; readiness for trial. 36 1. By the prosecution. When the prosecution has provided the discovery 37 required by subdivision one of section 245.20 of this article, except 38 for any items or information that are the subject of an order pursuant 39 to section 245.70 of this article, it shall serve upon the defendant and 40 file with the court a certificate of compliance. The certificate of 41 compliance shall state that, after exercising due diligence and making 42 reasonable inquiries to ascertain the existence of material and infor- 43 mation subject to discovery, the prosecutor has disclosed and made 44 available all known material and information subject to discovery. It 45 shall also identify the items provided. If additional discovery is 46 subsequently provided prior to trial pursuant to section 245.60 of this 47 article, a supplemental certificate shall be served upon the defendant 48 and filed with the court identifying the additional material and infor- 49 mation provided. No adverse consequence to the prosecution or the prose- 50 cutor shall result from the filing of a certificate of compliance in 51 good faith; but the court may grant a remedy or sanction for a discov- 52 ery violation as provided in section 245.80 of this article. 53 2. By the defendant. When the defendant has provided all discovery 54 required by subdivision four of section 245.20 of this article, except 55 for any items or information that are the subject of an order pursuant 56 to section 245.70 of this article, counsel for the defendant shall serveS. 1509--C 144 A. 2009--C 1 upon the prosecution and file with the court a certificate of compli- 2 ance. The certificate shall state that, after exercising due diligence 3 and making reasonable inquiries to ascertain the existence of material 4 and information subject to discovery, counsel for the defendant has 5 disclosed and made available all known material and information subject 6 to discovery. It shall also identify the items provided. If additional 7 discovery is subsequently provided prior to trial pursuant to section 8 245.60 of this article, a supplemental certificate shall be served upon 9 the prosecution and filed with the court identifying the additional 10 material and information provided. No adverse consequence to the 11 defendant or counsel for the defendant shall result from the filing of a 12 certificate of compliance in good faith; but the court may grant a reme- 13 dy or sanction for a discovery violation as provided in section 245.80 14 of this article. 15 3. Trial readiness. Notwithstanding the provisions of any other law, 16 absent an individualized finding of exceptional circumstances by the 17 court before which the charge is pending, the prosecution shall not be 18 deemed ready for trial for purposes of section 30.30 of this chapter 19 until it has filed a proper certificate pursuant to subdivision one of 20 this section. 21 § 245.55 Flow of information. 22 1. Sufficient communication for compliance. The district attorney and 23 the assistant responsible for the case, or, if the matter is not being 24 prosecuted by the district attorney, the prosecuting agency and its 25 assigned representative, shall endeavor to ensure that a flow of infor- 26 mation is maintained between the police and other investigative person- 27 nel and his or her office sufficient to place within his or her 28 possession or control all material and information pertinent to the 29 defendant and the offense or offenses charged, including, but not limit- 30 ed to, any evidence or information discoverable under paragraph (k) of 31 subdivision one of section 245.20 of this article. 32 2. Provision of law enforcement agency files. Absent a court order or 33 a requirement that defense counsel obtain a security clearance mandated 34 by law or authorized government regulation, upon request by the prose- 35 cution, each New York state and local law enforcement agency shall make 36 available to the prosecution a complete copy of its complete records and 37 files related to the investigation of the case or the prosecution of the 38 defendant for compliance with this article. 39 3. 911 telephone call and police radio transmission electronic 40 recordings, police worn body camera recordings and other police 41 recordings. (a) Whenever an electronic recording of a 911 telephone 42 call or a police radio transmission or video or audio footage from a 43 police body-worn camera or other police recording was made or received 44 in connection with the investigation of an apparent criminal incident, 45 the arresting officer or lead detective shall expeditiously notify the 46 prosecution in writing upon the filing of an accusatory instrument of 47 the existence of all such known recordings. The prosecution shall expe- 48 ditiously take whatever reasonable steps are necessary to ensure that 49 all known electronic recordings of 911 telephone calls, police radio 50 transmissions and video and audio footage and other police recordings 51 made or available in connection with the case are preserved. Upon the 52 defendant's timely request and designation of a specific electronic 53 recording of a 911 telephone call, the prosecution shall also expe- 54 ditiously take whatever reasonable steps are necessary to ensure that it 55 is preserved.S. 1509--C 145 A. 2009--C 1 (b) If the prosecution fails to disclose such an electronic recording 2 to the defendant pursuant to paragraph (e), (g) or (k) of subdivision 3 one of section 245.20 of this article due to a failure to comply with 4 this obligation by police officers or other law enforcement or prose- 5 cution personnel, the court upon motion of the defendant shall impose an 6 appropriate remedy or sanction pursuant to section 245.80 of this arti- 7 cle. 8 § 245.60 Continuing duty to disclose. 9 If either the prosecution or the defendant subsequently learns of 10 additional material or information which it would have been under a duty 11 to disclose pursuant to any provisions of this article had it known of 12 it at the time of a previous discovery obligation or discovery order, it 13 shall expeditiously notify the other party and disclose the additional 14 material and information as required for initial discovery under this 15 article. This section also requires expeditious disclosure by the prose- 16 cution of material or information that became relevant to the case or 17 discoverable based on reciprocal discovery received from the defendant 18 pursuant to subdivision four of section 245.20 of this article. 19 § 245.65 Work product. 20 This article does not authorize discovery by a party of those portions 21 of records, reports, correspondence, memoranda, or internal documents of 22 the adverse party which are only the legal research, opinions, theories 23 or conclusions of the adverse party or its attorney or the attorney's 24 agents, or of statements of a defendant, written or recorded or summa- 25 rized in any writing or recording, made to the attorney for the defend- 26 ant or the attorney's agents. 27 § 245.70 Protective orders. 28 1. Any discovery subject to protective order. Upon a showing of good 29 cause by either party, the court may at any time order that discovery or 30 inspection of any kind of material or information under this article be 31 denied, restricted, conditioned or deferred, or make such other order as 32 is appropriate. The court may impose as a condition on discovery to a 33 defendant that the material or information to be discovered be available 34 only to counsel for the defendant; or, alternatively, that counsel for 35 the defendant, and persons employed by the attorney or appointed by the 36 court to assist in the preparation of a defendant's case, may not 37 disclose physical copies of the discoverable documents to a defendant or 38 to anyone else, provided that the prosecution affords the defendant 39 access to inspect redacted copies of the discoverable documents at a 40 supervised location that provides regular and reasonable hours for such 41 access, such as a prosecutor's office, police station, facility of 42 detention, or court. Should the court impose as a condition that some 43 material or information be available only to counsel for the defendant, 44 the court shall inform the defendant on the record that his or her 45 attorney is not permitted by law to disclose such material or informa- 46 tion to the defendant. The court may permit a party seeking or oppos- 47 ing a protective order under this section, or another affected person, 48 to submit papers or testify on the record ex parte or in camera. Any 49 such papers and a transcript of such testimony may be sealed and shall 50 constitute a part of the record on appeal. This section does not alter 51 the allocation of the burden of proof with regard to matters at issue, 52 including privilege. 53 2. Modification of time periods for discovery. Upon motion of a party 54 in an individual case, the court may alter the time periods for discov- 55 ery imposed by this article upon a showing of good cause.S. 1509--C 146 A. 2009--C 1 3. Prompt hearing. Upon request for a protective order, unless the 2 defendant voluntarily consents to the people's request for a protective 3 order, the court shall conduct an appropriate hearing within three busi- 4 ness days to determine whether good cause has been shown and when prac- 5 ticable shall render a decision expeditiously. Any materials submitted 6 and a transcript of the proceeding may be sealed and shall constitute a 7 part of the record on appeal. 8 4. Showing of good cause. In determining good cause under this 9 section the court may consider: constitutional rights or limitations; 10 danger to the integrity of physical evidence or the safety of a witness; 11 risk of intimidation, economic reprisal, bribery, harassment or unjusti- 12 fied annoyance or embarrassment to any person, and the nature, severity 13 and likelihood of that risk; a risk of an adverse effect upon the legit- 14 imate needs of law enforcement, including the protection of the confi- 15 dentiality of informants, and the nature, severity and likelihood of 16 that risk; the nature and circumstances of the factual allegations in 17 the case; whether the defendant has a history of witness intimidation or 18 tampering and the nature of that history; the nature of the stated 19 reasons in support of a protective order; the nature of the witness 20 identifying information that is sought to be addressed by a protective 21 order, including the option of employing adequate alternative contact 22 information; danger to any person stemming from factors such as a 23 defendant's substantiated affiliation with a criminal enterprise as 24 defined in subdivision three of section 460.10 of the penal law; and 25 other similar factors found to outweigh the usefulness of the discovery. 26 5. Successor counsel or pro se defendant. In cases in which the attor- 27 ney-client relationship is terminated prior to trial for any reason, 28 any material or information disclosed subject to a condition that it be 29 available only to counsel for the defendant, or limited in dissemination 30 by protective order or otherwise, shall be provided only to successor 31 counsel for the defendant under the same condition or conditions or be 32 returned to the prosecution, unless the court rules otherwise for good 33 cause shown or the prosecutor gives written consent. Any work product 34 derived from such material or information shall not be provided to the 35 defendant, unless the court rules otherwise or the prosecutor gives 36 written consent. If the defendant is acting as his or her own attorney, 37 the court may regulate the time, place and manner of access to any 38 discoverable material or information; and it may as appropriate appoint 39 persons to assist the defendant in the investigation or preparation of 40 the case. Upon motion or application of a defendant acting as his or her 41 own attorney, the court may at any time modify or vacate any condition 42 or restriction relating to access to discoverable material or informa- 43 tion, for good cause shown. 44 6. Expedited review of adverse ruling. (a) A party that has unsuccess- 45 fully sought, or unsuccessfully opposed the granting of, a protective 46 order under this section relating to the name, address, contact informa- 47 tion or statements of a person may obtain expedited review of that 48 ruling by an individual justice of the intermediate appellate court to 49 which an appeal from a judgment of conviction in the case would be 50 taken. 51 (b) Such review shall be sought within two business days of the 52 adverse or partially adverse ruling, by order to show cause filed with 53 the intermediate appellate court. The order to show cause shall in addi- 54 tion be timely served on the lower court and on the opposing party, and 55 shall be accompanied by a sworn affirmation stating in good faith (i) 56 that the ruling affects substantial interests, and (ii) that diligentS. 1509--C 147 A. 2009--C 1 efforts to reach an accommodation of the underlying discovery dispute 2 with opposing counsel failed or that no accommodation was feasible; 3 except that service on the opposing party, and a statement regarding 4 efforts to reach an accommodation, are unnecessary where the opposing 5 party was not made aware of the application for a protective order and 6 good cause is shown for omitting service of the order to show cause on 7 the opposing party. The lower court's order subject to review shall be 8 stayed until the appellate justice renders a determination. 9 (c) The assignment of the individual appellate justice, and the mode 10 of and procedure for the review, shall be determined by rules of the 11 individual appellate courts. The appellate justice may consider any 12 relevant and reliable information bearing on the issue, and may dispense 13 with written briefs other than supporting and opposing materials previ- 14 ously submitted to the lower court. The appellate justice may dispense 15 with the issuance of a written opinion in rendering his or her decision, 16 and when practicable shall render decision and order expeditiously. Such 17 review, decision and order shall not affect the right of a defendant, in 18 a subsequent appeal from a judgment of conviction, to claim as error the 19 ruling reviewed. 20 7. Compliance with protective order. Any protective order issued under 21 this article is a mandate of the court for purposes of the offense of 22 criminal contempt in subdivision three of section 215.50 of the penal 23 law. 24 § 245.75 Waiver of discovery by defendant. 25 A defendant who does not seek discovery from the prosecution under 26 this article shall so notify the prosecution and the court at the 27 defendant's arraignment on an indictment, superior court information, 28 prosecutor's information, information, or simplified information, or 29 expeditiously thereafter but before receiving discovery from the prose- 30 cution pursuant to subdivision one of section 245.20 of this article, 31 and the defendant need not provide discovery to the prosecution pursuant 32 to subdivision four of section 245.20 and section 245.60 of this arti- 33 cle. A waiver shall be in writing, signed for the individual case by 34 counsel for the defendant and filed with the court. Such a waiver does 35 not alter or in any way affect the procedures, obligations or rights set 36 forth in sections 250.10, 250.20 and 250.30 of this title, or otherwise 37 established or required by law. The prosecution may not condition a 38 guilty plea offer on the defense's execution of a waiver under this 39 section. 40 § 245.80 Remedies or sanctions for non-compliance. 41 1. Need for remedy or sanction. (a) When material or information is 42 discoverable under this article but is disclosed belatedly, the court 43 shall impose an appropriate remedy or sanction if the party entitled to 44 disclosure shows that it was prejudiced. Regardless of a showing of 45 prejudice the party entitled to disclosure shall be given reasonable 46 time to prepare and respond to the new material. 47 (b) When material or information is discoverable under this article 48 but cannot be disclosed because it has been lost or destroyed, the court 49 shall impose an appropriate remedy or sanction if the party entitled to 50 disclosure shows that the lost or destroyed material may have contained 51 some information relevant to a contested issue. The appropriate remedy 52 or sanction is that which is proportionate to the potential ways in 53 which the lost or destroyed material reasonably could have been helpful 54 to the party entitled to disclosure. 55 2. Available remedies or sanctions. For failure to comply with any 56 discovery order imposed or issued pursuant to this article, the courtS. 1509--C 148 A. 2009--C 1 may make a further order for discovery, grant a continuance, order that 2 a hearing be reopened, order that a witness be called or recalled, 3 instruct the jury that it may draw an adverse inference regarding the 4 non-compliance, preclude or strike a witness's testimony or a portion of 5 a witness's testimony, admit or exclude evidence, order a mistrial, 6 order the dismissal of all or some of the charges, or make such other 7 order as it deems just under the circumstances; except that any sanction 8 against the defendant shall comport with the defendant's constitutional 9 right to present a defense, and precluding a defense witness from 10 testifying shall be permissible only upon a finding that the defendant's 11 failure to comply with the discovery obligation or order was willful 12 and motivated by a desire to obtain a tactical advantage. 13 3. Consequences of non-disclosure of statement of testifying prose- 14 cution witness. The failure of the prosecutor or any agent of the prose- 15 cutor to disclose any written or recorded statement made by a prose- 16 cution witness which relates to the subject matter of the witness's 17 testimony shall not constitute grounds for any court to order a new 18 pre-trial hearing or set aside a conviction, or reverse, modify or 19 vacate a judgment of conviction, in the absence of a showing by the 20 defendant that there is a reasonable possibility that the non-disclosure 21 materially contributed to the result of the trial or other proceeding; 22 provided, however, that nothing in this section shall affect or limit 23 any right the defendant may have to a reopened pre-trial hearing when 24 such statements were disclosed before the close of evidence at trial. 25 § 245.85 Admissibility of discovery. 26 The fact that a party has indicated during the discovery process an 27 intention to offer specified evidence or to call a specified witness is 28 not admissible in evidence or grounds for adverse comment at a hearing 29 or a trial. 30 § 3. Subdivision 3 of section 610.20 of the criminal procedure law is 31 amended and a new subdivision 4 is added to read as follows: 32 3. An attorney for a defendant in a criminal action or proceeding, as 33 an officer of a criminal court, may issue a subpoena of such court, 34 subscribed by himself, for the attendance in such court of any witness 35 whom the defendant is entitled to call in such action or proceeding. An 36 attorney for a defendant may not issue a subpoena duces tecum of the 37 court directed to any department, bureau or agency of the state or of a 38 political subdivision thereof, or to any officer or representative ther- 39 eof, unless the subpoena is indorsed by the court and provides at least 40 three days for the production of the requested materials. In the case of 41 an emergency, the court may by order dispense with the three-day 42 production period. [Such a subpoena duces tecum may be issued in behalf43of a defendant upon order of a court pursuant to the rules applicable to44civil cases as provided in section twenty-three hundred seven of the45civil practice law and rules.] 46 4. The showing required to sustain any subpoena under this section is 47 that the testimony or evidence sought is reasonably likely to be rele- 48 vant and material to the proceedings, and the subpoena is not overbroad 49 or unreasonably burdensome. 50 § 4. Subdivision 9 of section 65.20 of the criminal procedure law, as 51 added by chapter 505 of the laws of 1985 and as renumbered by chapter 52 548 of the laws of 2007, is amended to read as follows: 53 9. (a) Prior to the commencement of the hearing conducted pursuant to 54 subdivision [five] six of this section, the district attorney shall, 55 subject to a protective order, comply with the provisions of subdivision 56 one of section [240.45] 245.20 of this chapter as they concern anyS. 1509--C 149 A. 2009--C 1 witness whom the district attorney intends to call at the hearing and 2 the child witness. 3 (b) Before a defendant calls a witness at such hearing, he or she 4 must, subject to a protective order, comply with the provisions of 5 subdivision [two] four of section [240.45] 245.20 of this chapter as 6 they concern all the witnesses the defendant intends to call at such 7 hearing. 8 § 5. Subdivision 5 of section 200.95 of the criminal procedure law, as 9 added by chapter 558 of the laws of 1982, is amended to read as follows: 10 5. Court ordered bill of particulars. Where a prosecutor has timely 11 served a written refusal pursuant to subdivision four of this section 12 and upon motion, made in writing, of a defendant, who has made a request 13 for a bill of particulars and whose request has not been complied with 14 in whole or in part, the court must, to the extent a protective order is 15 not warranted, order the prosecutor to comply with the request if it is 16 satisfied that the items of factual information requested are authorized 17 to be included in a bill of particulars, and that such information is 18 necessary to enable the defendant adequately to prepare or conduct his 19 defense and, if the request was untimely, a finding of good cause for 20 the delay. Where a prosecutor has not timely served a written refusal 21 pursuant to subdivision four of this section the court must, unless it 22 is satisfied that the people have shown good cause why such an order 23 should not be issued, issue an order requiring the prosecutor to comply 24 or providing for any other order authorized by [subdivision one of25section 240.70] section 245.80 of this part. 26 § 6. Paragraph (c) of subdivision 1 of section 255.10 of the criminal 27 procedure law, as added by chapter 763 of the laws of 1974, is amended 28 to read as follows: 29 (c) granting discovery pursuant to article [240] 245; or 30 § 7. Subdivision 1 of section 255.20 of the criminal procedure law, as 31 amended by chapter 369 of the laws of 1982, is amended to read as 32 follows: 33 1. Except as otherwise expressly provided by law, whether the defend- 34 ant is represented by counsel or elects to proceed pro se, all pre-trial 35 motions shall be served or filed within forty-five days after arraign- 36 ment and before commencement of trial, or within such additional time as 37 the court may fix upon application of the defendant made prior to entry 38 of judgment. In an action in which either (a) material or information 39 has been disclosed pursuant to paragraph (m) or (n) of subdivision one 40 of section 245.20 of this title, (b) an eavesdropping warrant and appli- 41 cation have been furnished pursuant to section 700.70 of this chapter, 42 or (c) a notice of intention to introduce evidence has been served 43 pursuant to section 710.30 of this chapter, such period shall be 44 extended until forty-five days after the last date of such service. If 45 the defendant is not represented by counsel and has requested an 46 adjournment to obtain counsel or to have counsel assigned, such forty- 47 five day period shall commence on the date counsel initially appears on 48 defendant's behalf. 49 § 8. Section 340.30 of the criminal procedure law is amended to read 50 as follows: 51 § 340.30 Pre-trial discovery and notices of defenses. 52 The provisions of article two hundred [forty] forty-five of this part, 53 concerning pre-trial discovery by a defendant under indictment in a 54 superior court, and article two hundred fifty of this part, concerning 55 pre-trial notice to the people by a defendant under indictment in a 56 superior court who intends to advance a trial defense of mental diseaseS. 1509--C 150 A. 2009--C 1 or defect or of alibi, apply to a prosecution of an information in a 2 local criminal court. 3 § 9. Subdivision 14 of section 400.27 of the criminal procedure law, 4 as added by chapter 1 of the laws of 1995, is amended to read as 5 follows: 6 14. (a) At a reasonable time prior to the sentencing proceeding or a 7 mental retardation hearing: 8 (i) the prosecutor shall, unless previously disclosed and subject to a 9 protective order, make available to the defendant the statements and 10 information specified in subdivision one of section [240.45] 245.20 of 11 this part and make available for inspection, photographing, copying or 12 testing the property specified in subdivision one of section [240.20] 13 245.20; and 14 (ii) the defendant shall, unless previously disclosed and subject to a 15 protective order, make available to the prosecution the statements and 16 information specified in subdivision [two] four of section [240.45] 17 245.20 and make available for inspection, photographing, copying or 18 testing, subject to constitutional limitations, the reports, documents 19 and other property specified [in subdivision one of section 240.30] in 20 section 245.20 of this part. 21 (b) Where a party refuses to make disclosure pursuant to this section, 22 the provisions of section [240.35, subdivision one of section 240.40 and23section 240.50] 245.70, 245.75 and/or 245.80 of this part shall apply. 24 (c) If, after complying with the provisions of this section or an 25 order pursuant thereto, a party finds either before or during a sentenc- 26 ing proceeding or mental retardation hearing, additional material 27 subject to discovery or covered by court order, the party shall promptly 28 make disclosure or apply for a protective order. 29 (d) If the court finds that a party has failed to comply with any of 30 the provisions of this section, the court may [enter] employ any of the 31 [orders] remedies or sanctions specified in subdivision one of section 32 [240.70] 245.80 of this part. 33 § 10. The opening paragraph of paragraph (b) of subdivision 1 of 34 section 440.30 of the criminal procedure law, as added by chapter 19 of 35 the laws of 2012, is amended to read as follows: 36 In conjunction with the filing or consideration of a motion to vacate 37 a judgment pursuant to section 440.10 of this article by a defendant 38 convicted after a trial, in cases where the court has ordered an eviden- 39 tiary hearing upon such motion, the court may order that the people 40 produce or make available for inspection property[, as defined in subdi-41vision three of section 240.10 of this part,] in its possession, custo- 42 dy, or control that was secured in connection with the investigation or 43 prosecution of the defendant upon credible allegations by the defendant 44 and a finding by the court that such property, if obtained, would be 45 probative to the determination of defendant's actual innocence, and that 46 the request is reasonable. The court shall deny or limit such a request 47 upon a finding that such a request, if granted, would threaten the 48 integrity or chain of custody of property or the integrity of the proc- 49 esses or functions of a laboratory conducting DNA testing, pose a risk 50 of harm, intimidation, embarrassment, reprisal, or other substantially 51 negative consequences to any person, undermine the proper functions of 52 law enforcement including the confidentiality of informants, or on the 53 basis of any other factor identified by the court in the interests of 54 justice or public safety. The court shall further ensure that any prop- 55 erty produced pursuant to this paragraph is subject to a protectiveS. 1509--C 151 A. 2009--C 1 order, where appropriate. The court shall deny any request made pursuant 2 to this paragraph where: 3 § 11. Subdivision 10 of section 450.10 of the penal law, as added by 4 chapter 795 of the laws of 1984, is amended to read as follows: 5 10. Where there has been a failure to comply with the provisions of 6 this section, and where the district attorney does not demonstrate to 7 the satisfaction of the court that such failure has not caused the 8 defendant prejudice, the court shall instruct the jury that it may 9 consider such failure in determining the weight to be given such 10 evidence and may also impose any other sanction set forth in subdivision 11 one of section [240.70] 245.80 of the criminal procedure law; provided, 12 however, that unless the defendant has convinced the court that such 13 failure has caused him undue prejudice, the court shall not preclude the 14 district attorney from introducing into evidence the property, photo- 15 graphs, photocopies, or other reproductions of the property or, where 16 appropriate, testimony concerning its value and condition, where such 17 evidence is otherwise properly authenticated and admissible under the 18 rules of evidence. Failure to comply with any one or more of the 19 provisions of this section shall not for that reason alone be grounds 20 for dismissal of the accusatory instrument. 21 § 12. Section 460.80 of the penal law, as added by chapter 516 of the 22 laws of 1986, is amended to read as follows: 23 § 460.80 Court ordered disclosure. 24 Notwithstanding the provisions of article two hundred [forty] forty- 25 five of the criminal procedure law, when forfeiture is sought pursuant 26 to section 460.30 of this [chapter] article, the court may order discov- 27 ery of any property not otherwise disclosed which is material and 28 reasonably necessary for preparation by the defendant with respect to 29 the forfeiture proceeding pursuant to such section. The court may issue 30 a protective order denying, limiting, conditioning, delaying or regulat- 31 ing such discovery where a danger to the integrity of physical evidence 32 or a substantial risk of physical harm, intimidation, economic reprisal, 33 bribery or unjustified annoyance or embarrassment to any person or an 34 adverse effect upon the legitimate needs of law enforcement, including 35 the protection of the confidentiality of informants, or any other factor 36 or set of factors outweighs the usefulness of the discovery. 37 § 13. Subdivision 5 of section 480.10 of the penal law, as added by 38 chapter 655 of the laws of 1990, is amended to read as follows: 39 5. In addition to information required to be disclosed pursuant to 40 article two hundred [forty] forty-five of the criminal procedure law, 41 when forfeiture is sought pursuant to this article, and following the 42 defendant's arraignment on the special forfeiture information, the court 43 shall order discovery of any information not otherwise disclosed which 44 is material and reasonably necessary for preparation by the defendant 45 with respect to a forfeiture proceeding brought pursuant to this arti- 46 cle. Such material shall include those portions of the grand jury 47 minutes and such other information which pertain solely to the special 48 forfeiture information and shall not include information which pertains 49 to the criminal charges. Upon application of the prosecutor, the court 50 may issue a protective order pursuant to section [240.40] 245.70 of the 51 criminal procedure law with respect to any information required to be 52 disclosed pursuant to this subdivision. 53 § 14. This act shall take effect January 1, 2020; provided, however, 54 the amendments to section 65.20 of the criminal procedure law made by 55 section four of this act shall not affect the repeal of such section and 56 shall be deemed repealed therewith.S. 1509--C 152 A. 2009--C 1 PART MMM 2 Section 1. Paragraphs (d) and (e) of subdivision 1-a of section 70.15 3 of the penal law, as added by section 2 of part OO of a chapter of the 4 laws of 2019 amending the penal law and the criminal procedure law 5 relating to reducing certain sentences of imprisonment for misdemeanors 6 to three hundred sixty-four days, as proposed in legislative bill 7 numbers S.1505-C and A.2005-C, are amended to read as follows: 8 (d) Any sentence for a misdemeanor conviction imposed prior to the 9 effective date of this subdivision that is other than a definite 10 sentence of imprisonment of one year may be set aside, upon motion of 11 the defendant under section 440.20 of the criminal procedure law based 12 on a showing that the judgment and sentence under the law in effect at 13 the time of conviction imposed prior to the effective date of this 14 subdivision is likely to result in [severe] collateral consequences, in 15 order to permit the court to resentence the defendant in accordance with 16 the amendatory provisions of this subdivision. 17 (e) Resentence by operation of law is without prejudice to an individ- 18 ual seeking further relief pursuant to paragraph [(i)] (j) of subdivi- 19 sion one of section 440.10 of the criminal procedure law. Nothing in 20 this section is intended to diminish or abrogate any rights or remedies 21 otherwise available to the individual. 22 § 2. Paragraph (j) of subdivision 1 of section 440.10 of the criminal 23 procedure law, as added by section 3 of part OO of a chapter of the laws 24 of 2019 amending the penal law and the criminal procedure law relating 25 to reducing certain sentences of imprisonment for misdemeanors to three 26 hundred sixty-four days, as proposed in legislative bill numbers 27 S.1505-C and A.2005-C, is amended to read as follows: 28 (j) The judgment is a conviction for a class A or unclassified misde- 29 meanor entered prior to the effective date of this paragraph and satis- 30 fies the ground prescribed in paragraph (h) of this subdivision. There 31 shall be a rebuttable presumption that a conviction by plea to such an 32 offense was not knowing, voluntary and intelligent, based on [severe or] 33 ongoing collateral consequences, including potential or actual immi- 34 gration consequences, and there shall be a rebuttable presumption that a 35 conviction by verdict constitutes cruel and unusual punishment under 36 section five of article one of the state constitution based on such 37 consequences. 38 § 3. This act shall take effect on the same date and in the same 39 manner as part OO of a chapter of the laws of 2019 amending the penal 40 law and the criminal procedure law relating to reducing certain 41 sentences of imprisonment for misdemeanors to three hundred sixty-four 42 days, as proposed in legislative bill numbers S.1505-C and A.2005-C, 43 takes effect. 44 PART NNN 45 Section 1. Section 13 of part A of chapter 97 of the laws of 2011, 46 amending the general municipal law and the education law relating to 47 establishing limits upon school district and local government tax 48 levies, as amended by section 18 of part A of chapter 20 of the laws of 49 2015, is amended to read as follows: 50 § 13. This act shall take effect immediately[; provided, however, that51sections two through eleven of this act shall take effect July 1, 201152and shall first apply to school district budgets and the budget adoption53process for the 2012-13 school year; and shall continue to apply toS. 1509--C 153 A. 2009--C 1school district budgets and the budget adoption process for any school2year beginning in any calendar year during which this act is in effect;3provided further, that if section 26 of part A of chapter 58 of the laws4of 2011 shall not have taken effect on or before such date then section5ten of this act shall take effect on the same date and in the same6manner as such chapter of the laws of 2011, takes effect; provided7further, that section one of this act shall first apply to the levy of8taxes by local governments for the fiscal year that begins in 2012 and9shall continue to apply to the levy of taxes by local governments for10any fiscal year beginning in any calendar year during which this act is11in effect; provided, further, that this act shall remain in full force12and effect at a minimum until and including June 15, 2020 and shall13remain in effect thereafter only so long as the public emergency requir-14ing the regulation and control of residential rents and evictions and15all such laws providing for such regulation and control continue as16provided in subdivision 3 of section 1 of the local emergency rent17control act, sections 26-501, 26-502 and 26-520 of the administrative18code of the city of New York, section 17 of chapter 576 of the laws of191974 and subdivision 2 of section 1 of chapter 274 of the laws of 194620constituting the emergency housing rent control law, and section 10 of21chapter 555 of the laws of 1982, amending the general business law and22the administrative code of the city of New York relating to conversions23of residential property to cooperative or condominium ownership in the24city of New York as such laws are continued by chapter 93 of the laws of252011 and as such sections are amended from time to time]. 26 § 2. This act shall take effect immediately. 27 PART OOO 28 Section 1. Subdivision (a) of section 1402 of the tax law, as amended 29 by chapter 170 of the laws of 1994, is amended to read as follows: 30 (a) A tax is hereby imposed on each conveyance of real property or 31 interest therein when the consideration exceeds five hundred dollars, at 32 the rate of two dollars for each five hundred dollars or fractional part 33 thereof; provided, however, that with respect to (A) a conveyance of a 34 one, two or three-family house and an individual residential condominium 35 unit, or interests therein; and (B) conveyances where the consideration 36 is less than five hundred thousand dollars, the consideration for the 37 interest conveyed shall exclude the value of any lien or encumbrance 38 remaining thereon at the time of conveyance. The rate of this tax shall 39 be: (1) two dollars for each five hundred dollars or fractional part 40 thereof on all conveyances of real property or interest therein; plus 41 (2) an additional one dollar and twenty-five cents for each five hundred 42 dollars or fractional part thereof of consideration on each conveyance 43 of real property or interest therein within any city in this state 44 having a population of one million or more (i) when the consideration 45 for the entire conveyance of residential real property is three million 46 dollars or more, and (ii) when the consideration for the entire convey- 47 ance of any other property is two million dollars or more. For purposes 48 of this section, residential real property shall include any premises 49 that is or may be used in whole or in part as a personal residence, and 50 shall include a one, two, or three-family house, an individual condomin- 51 ium unit, or a cooperative apartment unit. 52 § 2. Subdivision (b) of section 1402-a of the tax law, as added by 53 chapter 61 of the laws of 1989, is amended to read as follows:S. 1509--C 154 A. 2009--C 1 (b) Notwithstanding the provisions of subdivision (a) of section four- 2 teen hundred four of this article, the additional tax imposed by this 3 section shall be paid by the grantee. If the grantee has failed to pay 4 the tax imposed by this article at the time required by section fourteen 5 hundred ten of this article or if the grantee is exempt from such tax, 6 the grantor shall have the duty to pay the tax. Where the grantor has 7 the duty to pay the tax because the grantee has failed to pay, such tax 8 shall be the joint and several liability of the grantor and the grantee. 9 § 3. The tax law is amended by adding a new section 1402-b to read as 10 follows: 11 § 1402-b. Supplemental tax in cities having a population of one 12 million or more. (a) In addition to the taxes imposed by sections four- 13 teen hundred two and fourteen hundred two-a of this article, a tax is 14 hereby imposed on each conveyance of residential real property or inter- 15 est therein within any city in this state having a population of one 16 million or more when the consideration for the conveyance is two million 17 dollars or more. For purposes of this section, residential real property 18 shall include any premises that is or may be used in whole or in part as 19 a personal residence, and shall include a one, two, or three-family 20 house, an individual condominium unit, or a cooperative apartment unit. 21 Such tax shall be paid at the same time and in the same manner as the 22 taxes imposed by sections fourteen hundred two and fourteen hundred 23 two-a of this article. 24 The rate of such tax shall be: 25 (1) one-quarter of one percent of the consideration or part thereof 26 attributable to the residential real property when such consideration 27 for the entire conveyance is at least two million dollars but less than 28 three million dollars; 29 (2) one-half of one percent of the consideration or part thereof 30 attributable to the residential real property when such consideration 31 for the entire conveyance is at least three million dollars but less 32 than five million dollars; 33 (3) one and one-quarter percent of the consideration or part thereof 34 attributable to the residential real property when such consideration 35 for the entire conveyance is at least five million dollars but less than 36 ten million dollars; 37 (4) two and one-quarter percent of the consideration or part thereof 38 attributable to the residential real property when such consideration 39 for the entire conveyance is at least ten million dollars but less than 40 fifteen million dollars; 41 (5) two and one-half percent of the consideration or part thereof 42 attributable to the residential real property when such consideration 43 for the entire conveyance is at least fifteen million dollars but less 44 than twenty million dollars; 45 (6) two and three-quarters percent of the consideration or part there- 46 of attributable to the residential real property when such consideration 47 for the entire conveyance is at least twenty million dollars but less 48 than twenty-five million dollars; and 49 (7) two and nine-tenths percent of the consideration or part thereof 50 attributable to the residential real property when such consideration 51 for the entire conveyance is at least twenty-five million dollars. 52 (b) Notwithstanding the provisions of subdivision (a) of section four- 53 teen hundred four of this article, the tax imposed by this section shall 54 be paid by the grantee. If the grantee has failed to pay the tax imposed 55 by this article at the time required by section fourteen hundred ten of 56 this article or if the grantee is exempt from such tax, the grantorS. 1509--C 155 A. 2009--C 1 shall have the duty to pay the tax. Where the grantor has the duty to 2 pay the tax because the grantee has failed to pay, such tax shall be the 3 joint and several liability of the grantor and the grantee. 4 (c) Except as otherwise provided in this section, all the provisions 5 of this article relating to or applicable to the administration, 6 collection, determination and distribution of the tax imposed by section 7 fourteen hundred two of this article shall apply to the tax imposed 8 under the authority of this section with such modifications as may be 9 necessary to adapt such language to the tax so authorized. Such 10 provisions shall apply with the same force and effect as if those 11 provisions had been set forth in this section except to the extent that 12 any provision is either inconsistent with a provision of this section or 13 not relevant to the tax authorized by this section. 14 § 4. Section 1421 of the tax law, as amended by chapter 99 of the laws 15 of 2010, is amended to read as follows: 16 § 1421. Deposit and dispositions of revenues. (a) From the taxes, 17 interest and penalties attributable to the tax imposed pursuant to 18 section fourteen hundred two of this article, the amount of one hundred 19 ninety-nine million three hundred thousand dollars shall be deposited by 20 the comptroller in the environmental protection fund established pursu- 21 ant to section ninety-two-s of the state finance law for the fiscal year 22 beginning April first, two thousand nine; the amount of one hundred 23 nineteen million one hundred thousand dollars shall be deposited in such 24 fund for the fiscal year beginning April first, two thousand ten; and 25 for each fiscal year thereafter. On or before June twelfth, nineteen 26 hundred ninety-five and on or before the twelfth day of each month ther- 27 eafter (excepting the first and second months of each fiscal year), the 28 comptroller shall deposit into such fund from the taxes, interest and 29 penalties collected pursuant to such section fourteen hundred two of 30 this article which have been deposited and remain to the comptroller's 31 credit in the banks, banking houses or trust companies referred to in 32 section one hundred seventy-one-a of this chapter at the close of busi- 33 ness on the last day of the preceding month, an amount equal to one- 34 tenth of the annual amount required to be deposited in such fund pursu- 35 ant to this section for the fiscal year in which such deposit is 36 required to be made. In the event such amount of taxes, interest and 37 penalties so remaining to the comptroller's credit is less than the 38 amount required to be deposited in such fund by the comptroller, an 39 amount equal to the shortfall shall be deposited in such fund by the 40 comptroller with subsequent deposits, as soon as the revenue is avail- 41 able. Beginning April first, nineteen hundred ninety-seven, the comp- 42 troller shall transfer monthly to the clean water/clean air fund estab- 43 lished pursuant to section ninety-seven-bbb of the state finance law, 44 all moneys remaining from such taxes, interest and penalties collected 45 that are not required for deposit in the environmental protection fund. 46 (b) Notwithstanding subdivision (a) of this section, the taxes, inter- 47 est and penalties attributable to (i) the tax imposed under section 48 fourteen hundred two of this article at the rate specified in paragraph 49 two of subdivision (a) of such section, and (ii) the tax imposed under 50 section fourteen hundred two-b of this article, and collected or 51 received by the commissioner shall be deposited daily with such respon- 52 sible banks, banking houses or trust companies, as may be designated by 53 the comptroller, to the credit of the comptroller in trust for the 54 metropolitan transportation authority. An account may be established in 55 one or more of such depositories. Such deposits will be kept separate 56 and apart from all other money in the possession of the comptroller. TheS. 1509--C 156 A. 2009--C 1 comptroller shall require adequate security from all such depositories. 2 Of the total revenue collected or received under this article, the comp- 3 troller shall retain such amount as the commissioner may determine to be 4 necessary for refunds under this article. On or before the twelfth and 5 twenty-sixth day of each succeeding month, after reserving such amount 6 for such refunds, the commissioner shall certify to the comptroller the 7 amount of all revenues so received during the prior month as a result of 8 the taxes, interest and penalties so imposed. The amount of revenues so 9 certified shall be paid over by the fifteenth and the final business day 10 of each succeeding month from such account without appropriation into 11 the central business district tolling capital lockbox fund established 12 pursuant to section five hundred fifty-three-j of the public authorities 13 law, provided, however, that the comptroller shall ensure that any 14 payments to the central business district tolling capital lockbox fund 15 established that are due to be paid by the final business day in the 16 month of December pursuant to this subdivision shall be received by the 17 central business district tolling capital lockbox fund on the same busi- 18 ness day in which it is paid. 19 § 5. This act shall take effect July 1, 2019, and shall apply to 20 conveyances occurring on or after such date other than conveyances which 21 are made pursuant to binding written contracts entered into on or before 22 April 1, 2019, provided that the date of execution of such contract is 23 confirmed by independent evidence, such as the recording of the 24 contract, payment of a deposit or other facts and circumstances as 25 determined by the commissioner of taxation and finance. 26 PART PPP 27 Section 1. Subparagraph (viii) of paragraph a of subdivision 10 of 28 section 54 of the state finance law, as amended by section 1 of part O 29 of chapter 56 of the laws of 2008, clause 2 as amended by section 1 of 30 part I of chapter 57 of the laws of 2011, is amended and a new subpara- 31 graph (v) is added to paragraph b to read as follows: 32 (viii) "Prior year aid" means[:33(1) for the state fiscal year commencing April first, two thousand34seven, the total amount of state aid a municipality or county having a35population of less than one million but more than nine hundred twenty-36five thousand according to the federal decennial census of two thousand37received in the state fiscal year commencing April first, two thousand38six.39(2) for the state fiscal year commencing April first, two thousand40eight and in each state fiscal year thereafter, the base level grant41received in the immediately preceding state fiscal year pursuant to42paragraph b of this subdivision and chapter three hundred thirteen of43the laws of two thousand ten, excluding any deficit reduction adjustment44pursuant to paragraph e-1 of this subdivision, plus any additional45apportionments received in such year pursuant to paragraph d of this46subdivision and any per capita adjustments received in such year pursu-47ant to paragraph e of this subdivision] for the state fiscal year 48 commencing April first, two thousand nineteen and in each state fiscal 49 year thereafter, the base level grant received in the immediately 50 preceding state fiscal year pursuant to paragraph b of this subdivision. 51 (v) Notwithstanding subparagraph (i) of this paragraph, within amounts 52 appropriated in the state fiscal year commencing April first, two thou- 53 sand nineteen, and annually thereafter, there shall be apportioned and 54 paid to each municipality which is a city a base level grant in anS. 1509--C 157 A. 2009--C 1 amount equal to the prior year aid received by such city, and there 2 shall be apportioned and paid to each municipality which is a town or 3 village a base level grant in accordance with clause two of this subpar- 4 agraph. 5 (1) When used in this subparagraph, unless otherwise expressly stated: 6 (A) "two thousand eighteen--two thousand nineteen AIM funding" shall 7 mean the sum of the base level grant paid in the state fiscal year that 8 began April first, two thousand eighteen pursuant to this paragraph. 9 (B) "two thousand seventeen total expenditures" shall mean all funds 10 and total expenditures for a town or a village as reported to the state 11 comptroller for local fiscal years ended in two thousand seventeen. 12 (C) "AIM Reliance" shall mean two thousand eighteen--two thousand 13 nineteen AIM funding calculated as a percentage of two thousand seven- 14 teen total expenditures, provided that, for a village which dissolved 15 during the state fiscal year that began April first, two thousand eigh- 16 teen, the village's two thousand eighteen--two thousand nineteen AIM 17 funding shall be added to the existing two thousand eighteen--two thou- 18 sand nineteen AIM funding of the town into which the village dissolved 19 for purposes of this calculation. 20 (2) A base level grant equal to a town or village's prior year aid 21 only if such town or village's AIM reliance equals two percent or great- 22 er as reported to and published by the state comptroller as of January 23 tenth, two thousand nineteen. 24 § 2. Paragraph i of subdivision 10 of section 54 of the state finance 25 law is amended by adding a new subparagraph (ix) to read as follows: 26 (ix) Notwithstanding subparagraph (i) of this paragraph, in the state 27 fiscal year commencing April first, two thousand nineteen, the base 28 level grant adjustment pursuant to subparagraph (v) of paragraph b of 29 this subdivision shall be made on or before September twenty-fifth for a 30 town or village. 31 § 3. Subdivision (c) of section 1261 of the tax law is amended by 32 adding a new paragraph 5-a to read as follows: 33 (5-a) However, after the comptroller has made the payments required by 34 paragraphs two, three and five of this subdivision, for each munici- 35 pality that received a base level grant in state fiscal year two thou- 36 sand eighteen-two thousand nineteen but not in state fiscal year two 37 thousand nineteen-two thousand twenty under the aid and incentives for 38 municipalities program pursuant to subdivision ten of section fifty-four 39 of the state finance law, the comptroller shall annually withhold from 40 the remaining taxes, penalties and interest imposed by the county in 41 which a majority of the population of such municipality resides an 42 amount equal to the base level grant received by such municipality in 43 state fiscal year two thousand eighteen-two thousand nineteen and shall 44 annually distribute, by December fifteenth, two thousand nineteen and by 45 such date annually thereafter, such amount directly to such munici- 46 pality, unless such municipality has a fiscal year ending May thirty- 47 first, then such annual distribution shall be made by May fifteenth, two 48 thousand twenty and by such date annually thereafter. No county shall 49 have any right, title or interest in or to the taxes, penalties and 50 interest required to be withheld and distributed pursuant to this para- 51 graph. 52 § 4. This act shall take effect immediately; provided, however, 53 section three of this act shall take effect June 1, 2019. 54 PART QQQS. 1509--C 158 A. 2009--C 1 Section 1. Section 1 of part KK of a chapter of the laws of 2019 2 directing the department of health to conduct a study relating to staff- 3 ing enhancement and patient safety, as proposed in legislative bill 4 numbers S.1507-C and A.2007-C, is amended to read as follows: 5 Section 1. The Department of Health shall conduct a study to examine 6 how staffing enhancements and other initiatives could be used to improve 7 patient safety and the quality of healthcare service delivery in hospi- 8 tals and nursing homes subject to article 28 of the public health law. 9 The Department study shall consider minimum staffing levels, other 10 staffing enhancement strategies, and other patient quality improvement 11 initiatives for registered nurses, licensed practical nurses, and certi- 12 fied nurse aides to improve the quality of care and patient safety. 13 The study will analyze the range of potential fiscal impacts of staff- 14 ing levels, other staffing enhancement strategies, and other patient 15 quality improvement initiatives. 16 The Department study will commence no later than May 1, 2019, and 17 shall engage stakeholders, including the statewide hospital and nursing 18 home associations, direct care health workers, labor representatives, 19 and patient and community health advocates, and shall report its find- 20 ings and recommendations to the Commissioner of the Department of Health 21 and to the Temporary President of the Senate and Speaker of the Assembly 22 no later than December 31, 2019. 23 § 2. This act shall take effect on the same date and in the same 24 manner as part KK of a chapter of the laws of 2019 directing the depart- 25 ment of health to conduct a study relating to staffing enhancement and 26 patient safety, as proposed in legislative bill numbers S.1507-C and 27 A.2007-C, takes effect. 28 PART RRR 29 Section 1. Section 10 of the highway law is amended by adding a new 30 subdivision 24-e to read as follows: 31 24-e. The commissioner of transportation is hereby authorized to enter 32 into an agreement with any fiber optic utility for use and occupancy of 33 the state right of way for the purposes of installing, modifying, relo- 34 cating, repairing, operating, or maintaining fiber optic facilities. 35 Such agreement may include a fee for use and occupancy of the right of 36 way, provided, however, such fee shall not be greater than fair market 37 value. Any provider using or occupying a right of way in fulfillment of 38 a state grant award through the New NY Broadband Program shall not be 39 subject to a fee for such use or occupancy. Any fee for use or occupancy 40 charged to a fiber optic utility shall not be passed through in whole or 41 in part as a fee, charge, increased service cost, or by any other means 42 by a fiber optic utility to any person or entity that contracts with 43 such fiber optic utility for service. Any compensation received by the 44 state pursuant to such agreement shall be deposited by the comptroller 45 into the special obligation reserve and payment account of the dedicated 46 highway and bridge trust fund established pursuant to section eighty- 47 nine-b of the state finance law. Nothing herein shall impair, inhibit, 48 or otherwise affect the ability of any municipality to regulate zoning, 49 land use, or any other power or authority granted under the law. For 50 purposes of this subdivision, "municipality" shall include a county, 51 city, village, or town. 52 § 2. The transportation corporations law is amended by adding a new 53 section 7 to read as follows:S. 1509--C 159 A. 2009--C 1 § 7. Agreement for fiber optic utility use and occupancy of state 2 right of way. The commissioner of transportation is hereby authorized to 3 enter into an agreement with any fiber optic utility for use and occu- 4 pancy of the state right of way for the purposes of installing, modify- 5 ing, relocating, repairing, operating, or maintaining fiber optic facil- 6 ities. Such agreement may include a fee for use and occupancy of the 7 right of way, provided, however, such fee shall not be greater than fair 8 market value. Any provider using or occupying a right of way in fulfill- 9 ment of a state grant award through the New NY Broadband Program shall 10 not be subject to a fee for such use or occupancy. Any fee for use or 11 occupancy charged to a fiber optic utility shall not be passed through 12 in whole or in part as a fee, charge, increased service cost, or by any 13 other means by a fiber optic utility to any person or entity that 14 contracts with such fiber optic utility for service. Any compensation 15 received by the state pursuant to such agreement shall be deposited by 16 the comptroller into the special obligation reserve and payment account 17 of the dedicated highway and bridge trust fund established pursuant to 18 section eighty-nine-b of the state finance law. Nothing herein shall 19 impair, inhibit, or otherwise affect the ability of any municipality to 20 regulate zoning, land use, or any other power or authority granted under 21 the law. For purposes of this section, "municipality" shall include a 22 county, city, village, or town. 23 § 3. This act shall take effect immediately and shall expire and be 24 deemed repealed five years after such date, provided that agreements 25 executed prior to such repeal shall be permitted to continue for the 26 term of the agreement executed under this act notwithstanding such 27 repeal. 28 PART SSS 29 Section 1. Paragraph 5 of subdivision (a) of section 24 of the tax 30 law, as amended by section 1 of part M of chapter 59 of the laws of 31 2017, is amended to read as follows: 32 (5) For the period two thousand fifteen through two thousand [twenty-33two] twenty-four, in addition to the amount of credit established in 34 paragraph two of this subdivision, a taxpayer shall be allowed a credit 35 equal to the product (or pro rata share of the product, in the case of a 36 member of a partnership) of ten percent and the amount of wages or sala- 37 ries paid to individuals directly employed (excluding those employed as 38 writers, directors, music directors, producers and performers, including 39 background actors with no scripted lines) by a qualified film production 40 company or a qualified independent film production company for services 41 performed by those individuals in one of the counties specified in this 42 paragraph in connection with a qualified film with a minimum budget of 43 five hundred thousand dollars. For purposes of this additional credit, 44 the services must be performed in one or more of the following counties: 45 Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, 46 Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, 47 Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, 48 Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, 49 Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, 50 Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sulli- 51 van, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or 52 Yates. The aggregate amount of tax credits allowed pursuant to the 53 authority of this paragraph shall be five million dollars each year 54 during the period two thousand fifteen through two thousand [twenty-two]S. 1509--C 160 A. 2009--C 1 twenty-four of the annual allocation made available to the program 2 pursuant to paragraph four of subdivision (e) of this section. Such 3 aggregate amount of credits shall be allocated by the governor's office 4 for motion picture and television development among taxpayers in order 5 of priority based upon the date of filing an application for allocation 6 of film production credit with such office. If the total amount of allo- 7 cated credits applied for under this paragraph in any year exceeds the 8 aggregate amount of tax credits allowed for such year under this para- 9 graph, such excess shall be treated as having been applied for on the 10 first day of the next year. If the total amount of allocated tax credits 11 applied for under this paragraph at the conclusion of any year is less 12 than five million dollars, the remainder shall be treated as part of the 13 annual allocation made available to the program pursuant to paragraph 14 four of subdivision (e) of this section. However, in no event may the 15 total of the credits allocated under this paragraph and the credits 16 allocated under paragraph five of subdivision (a) of section thirty-one 17 of this article exceed five million dollars in any year during the peri- 18 od two thousand fifteen through two thousand [twenty-two] twenty-four. 19 § 2. Paragraph 4 of subdivision (e) of section 24 of the tax law, as 20 amended by section 2 of part M of chapter 59 of the laws of 2017, is 21 amended to read as follows: 22 (4) Additional pool 2 - The aggregate amount of tax credits allowed in 23 subdivision (a) of this section shall be increased by an additional four 24 hundred twenty million dollars in each year starting in two thousand ten 25 through two thousand [twenty-two] twenty-four provided however, seven 26 million dollars of the annual allocation shall be available for the 27 empire state film post production credit pursuant to section thirty-one 28 of this article in two thousand thirteen and two thousand fourteen and 29 twenty-five million dollars of the annual allocation shall be available 30 for the empire state film post production credit pursuant to section 31 thirty-one of this article in each year starting in two thousand fifteen 32 through two thousand [twenty-two] twenty-four. This amount shall be 33 allocated by the governor's office for motion picture and television 34 development among taxpayers in accordance with subdivision (a) of this 35 section. If the commissioner of economic development determines that the 36 aggregate amount of tax credits available from additional pool 2 for the 37 empire state film production tax credit have been previously allocated, 38 and determines that the pending applications from eligible applicants 39 for the empire state film post production tax credit pursuant to section 40 thirty-one of this article is insufficient to utilize the balance of 41 unallocated empire state film post production tax credits from such 42 pool, the remainder, after such pending applications are considered, 43 shall be made available for allocation in the empire state film tax 44 credit pursuant to this section, subdivision twenty of section two 45 hundred ten-B and subsection (gg) of section six hundred six of this 46 chapter. Also, if the commissioner of economic development determines 47 that the aggregate amount of tax credits available from additional pool 48 2 for the empire state film post production tax credit have been previ- 49 ously allocated, and determines that the pending applications from 50 eligible applicants for the empire state film production tax credit 51 pursuant to this section is insufficient to utilize the balance of unal- 52 located film production tax credits from such pool, then all or part of 53 the remainder, after such pending applications are considered, shall be 54 made available for allocation for the empire state film post production 55 credit pursuant to this section, subdivision thirty-two of section two 56 hundred ten-B and subsection (qq) of section six hundred six of thisS. 1509--C 161 A. 2009--C 1 chapter. The governor's office for motion picture and television devel- 2 opment must notify taxpayers of their allocation year and include the 3 allocation year on the certificate of tax credit. Taxpayers eligible to 4 claim a credit must report the allocation year directly on their empire 5 state film production credit tax form for each year a credit is claimed 6 and include a copy of the certificate with their tax return. In the case 7 of a qualified film that receives funds from additional pool 2, no 8 empire state film production credit shall be claimed before the later of 9 the taxable year the production of the qualified film is complete, or 10 the taxable year immediately following the allocation year for which the 11 film has been allocated credit by the governor's office for motion 12 picture and television development. 13 § 3. Paragraph 6 of subdivision (a) of section 31 of the tax law, as 14 amended by section 3 of part M of chapter 59 of the laws of 2017, is 15 amended to read as follows: 16 (6) For the period two thousand fifteen through two thousand [twenty-17two] twenty-four, in addition to the amount of credit established in 18 paragraph two of this subdivision [(a) of this section], a taxpayer 19 shall be allowed a credit equal to the product (or pro rata share of the 20 product, in the case of a member of a partnership) of ten percent and 21 the amount of wages or salaries paid to individuals directly employed 22 (excluding those employed as writers, directors, music directors, 23 producers and performers, including background actors with no scripted 24 lines) for services performed by those individuals in one of the coun- 25 ties specified in this paragraph in connection with the post production 26 work on a qualified film with a minimum budget of five hundred thousand 27 dollars at a qualified post production facility in one of the counties 28 listed in this paragraph. For purposes of this additional credit, the 29 services must be performed in one or more of the following counties: 30 Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, 31 Chenango, Clinton, Cortland, Delaware, Erie, Essex, Franklin, Fulton, 32 Genesee, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, 33 Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orleans, Oswego, 34 Otsego, Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, 35 Tioga, Tompkins, Wayne, Wyoming, or Yates. The aggregate amount of tax 36 credits allowed pursuant to the authority of this paragraph shall be 37 five million dollars each year during the period two thousand fifteen 38 through two thousand [twenty-two] twenty-four of the annual allocation 39 made available to the empire state film post production credit pursuant 40 to paragraph four of subdivision (e) of section twenty-four of this 41 article. Such aggregate amount of credits shall be allocated by the 42 governor's office for motion picture and television development among 43 taxpayers in order of priority based upon the date of filing an applica- 44 tion for allocation of post production credit with such office. If the 45 total amount of allocated credits applied for under this paragraph in 46 any year exceeds the aggregate amount of tax credits allowed for such 47 year under this paragraph, such excess shall be treated as having been 48 applied for on the first day of the next year. If the total amount of 49 allocated tax credits applied for under this paragraph at the conclusion 50 of any year is less than five million dollars, the remainder shall be 51 treated as part of the annual allocation for two thousand seventeen made 52 available to the empire state film post production credit pursuant to 53 paragraph four of subdivision (e) of section twenty-four of this arti- 54 cle. However, in no event may the total of the credits allocated under 55 this paragraph and the credits allocated under paragraph five of subdi- 56 vision (a) of section twenty-four of this article exceed five millionS. 1509--C 162 A. 2009--C 1 dollars in any year during the period two thousand fifteen through two 2 thousand [twenty-two] twenty-four. 3 § 4. This act shall take effect immediately. 4 PART TTT 5 Section 1. The state comptroller is hereby authorized and directed to 6 loan money in accordance with the provisions set forth in subdivision 5 7 of section 4 of the state finance law to the following funds and/or 8 accounts: 9 1. DOL-Child performer protection account (20401). 10 2. Proprietary vocational school supervision account (20452). 11 3. Local government records management account (20501). 12 4. Child health plus program account (20810). 13 5. EPIC premium account (20818). 14 6. Education - New (20901). 15 7. VLT - Sound basic education fund (20904). 16 8. Sewage treatment program management and administration fund 17 (21000). 18 9. Hazardous bulk storage account (21061). 19 10. Federal grants indirect cost recovery account (21065). 20 11. Low level radioactive waste account (21066). 21 12. Recreation account (21067). 22 13. Public safety recovery account (21077). 23 14. Environmental regulatory account (21081). 24 15. Natural resource account (21082). 25 16. Mined land reclamation program account (21084). 26 17. Great lakes restoration initiative account (21087). 27 18. Environmental protection and oil spill compensation fund (21200). 28 19. Public transportation systems account (21401). 29 20. Metropolitan mass transportation (21402). 30 21. Operating permit program account (21451). 31 22. Mobile source account (21452). 32 23. Statewide planning and research cooperative system account 33 (21902). 34 24. New York state thruway authority account (21905). 35 25. Mental hygiene program fund account (21907). 36 26. Mental hygiene patient income account (21909). 37 27. Financial control board account (21911). 38 28. Regulation of racing account (21912). 39 29. New York Metropolitan Transportation Council account (21913). 40 30. State university dormitory income reimbursable account (21937). 41 31. Criminal justice improvement account (21945). 42 32. Environmental laboratory reference fee account (21959). 43 33. Training, management and evaluation account (21961). 44 34. Clinical laboratory reference system assessment account (21962). 45 35. Indirect cost recovery account (21978). 46 36. High school equivalency program account (21979). 47 37. Multi-agency training account (21989). 48 38. Interstate reciprocity for post-secondary distance education 49 account (23800). 50 39. Bell jar collection account (22003). 51 40. Industry and utility service account (22004). 52 41. Real property disposition account (22006). 53 42. Parking account (22007). 54 43. Courts special grants (22008).S. 1509--C 163 A. 2009--C 1 44. Asbestos safety training program account (22009). 2 45. Camp Smith billeting account (22017). 3 46. Batavia school for the blind account (22032). 4 47. Investment services account (22034). 5 48. Surplus property account (22036). 6 49. Financial oversight account (22039). 7 50. Regulation of Indian gaming account (22046). 8 51. Rome school for the deaf account (22053). 9 52. Seized assets account (22054). 10 53. Administrative adjudication account (22055). 11 54. Federal salary sharing account (22056). 12 55. New York City assessment account (22062). 13 56. Cultural education account (22063). 14 57. Local services account (22078). 15 58. DHCR mortgage servicing account (22085). 16 59. Housing indirect cost recovery account (22090). 17 60. DHCR-HCA application fee account (22100). 18 61. Low income housing monitoring account (22130). 19 62. Corporation administration account (22135). 20 63. Montrose veteran's home account (22144). 21 64. Deferred compensation administration account (22151). 22 65. Rent revenue other New York City account (22156). 23 66. Rent revenue account (22158). 24 67. Tax revenue arrearage account (22168). 25 68. State university general income offset account (22654). 26 69. Lake George park trust fund account (22751). 27 70. State police motor vehicle law enforcement account (22802). 28 71. Highway safety program account (23001). 29 72. DOH drinking water program account (23102). 30 73. NYCCC operating offset account (23151). 31 74. Commercial gaming revenue account (23701). 32 75. Commercial gaming regulation account (23702). 33 76. Highway use tax administration account (23801). 34 77. Fantasy sports administration account (24951). 35 78. Highway and bridge capital account (30051). 36 79. Aviation purpose account (30053). 37 80. State university residence hall rehabilitation fund (30100). 38 81. State parks infrastructure account (30351). 39 82. Clean water/clean air implementation fund (30500). 40 83. Hazardous waste remedial cleanup account (31506). 41 84. Youth facilities improvement account (31701). 42 85. Housing assistance fund (31800). 43 86. Housing program fund (31850). 44 87. Highway facility purpose account (31951). 45 88. Information technology capital financing account (32215). 46 89. New York racing account (32213). 47 90. Capital miscellaneous gifts account (32214). 48 91. New York environmental protection and spill remediation account 49 (32219). 50 92. Mental hygiene facilities capital improvement fund (32300). 51 93. Correctional facilities capital improvement fund (32350). 52 94. New York State Storm Recovery Capital Fund (33000). 53 95. OGS convention center account (50318). 54 96. Empire Plaza Gift Shop (50327). 55 97. Centralized services fund (55000). 56 98. Archives records management account (55052).S. 1509--C 164 A. 2009--C 1 99. Federal single audit account (55053). 2 100. Civil service EHS occupational health program account (55056). 3 101. Banking services account (55057). 4 102. Cultural resources survey account (55058). 5 103. Neighborhood work project account (55059). 6 104. Automation & printing chargeback account (55060). 7 105. OFT NYT account (55061). 8 106. Data center account (55062). 9 107. Intrusion detection account (55066). 10 108. Domestic violence grant account (55067). 11 109. Centralized technology services account (55069). 12 110. Labor contact center account (55071). 13 111. Human services contact center account (55072). 14 112. Tax contact center account (55073). 15 113. Executive direction internal audit account (55251). 16 114. CIO Information technology centralized services account (55252). 17 115. Health insurance internal service account (55300). 18 116. Civil service employee benefits division administrative account 19 (55301). 20 117. Correctional industries revolving fund (55350). 21 118. Employees health insurance account (60201). 22 119. Medicaid management information system escrow fund (60900). 23 120. Department of law civil recoveries account (55074). 24 121. Utility environmental regulatory account (21064). 25 122. New York state secure choice administrative account (23806). 26 123. New York state medical indemnity fund account (_____). 27 124. New York state cannabis revenue fund (_____). 28 § 1-a. The state comptroller is hereby authorized and directed to loan 29 money in accordance with the provisions set forth in subdivision 5 of 30 section 4 of the state finance law to any account within the following 31 federal funds, provided the comptroller has made a determination that 32 sufficient federal grant award authority is available to reimburse such 33 loans: 34 1. Federal USDA-food and nutrition services fund (25000). 35 2. Federal health and human services fund (25100). 36 3. Federal education fund (25200). 37 4. Federal block grant fund (25250). 38 5. Federal miscellaneous operating grants fund (25300). 39 6. Federal unemployment insurance administration fund (25900). 40 7. Federal unemployment insurance occupational training fund (25950). 41 8. Federal emergency employment act fund (26000). 42 9. Federal capital projects fund (31350). 43 § 1-b. The state comptroller is hereby authorized and directed to loan 44 money in accordance with the provisions set forth in subdivision 5 of 45 section 4 of the state finance law to any fund within the special reven- 46 ue, capital projects, proprietary or fiduciary funds for the purpose of 47 payment of any fringe benefit or indirect cost liabilities or obli- 48 gations incurred. 49 § 2. Notwithstanding any law to the contrary, and in accordance with 50 section 4 of the state finance law, the comptroller is hereby authorized 51 and directed to transfer, upon request of the director of the budget, on 52 or before March 31, 2020, up to the unencumbered balance or the follow- 53 ing amounts: 54 Economic Development and Public Authorities: 55 1. $175,000 from the miscellaneous special revenue fund, underground 56 facilities safety training account (22172), to the general fund.S. 1509--C 165 A. 2009--C 1 2. An amount up to the unencumbered balance from the miscellaneous 2 special revenue fund, business and licensing services account (21977), 3 to the general fund. 4 3. $14,810,000 from the miscellaneous special revenue fund, code 5 enforcement account (21904), to the general fund. 6 4. $3,000,000 from the general fund to the miscellaneous special 7 revenue fund, tax revenue arrearage account (22168). 8 Education: 9 1. $2,709,000,000 from the general fund to the state lottery fund, 10 education account (20901), as reimbursement for disbursements made from 11 such fund for supplemental aid to education pursuant to section 92-c of 12 the state finance law that are in excess of the amounts deposited in 13 such fund for such purposes pursuant to section 1612 of the tax law. 14 2. $975,200,000 from the general fund to the state lottery fund, VLT 15 education account (20904), as reimbursement for disbursements made from 16 such fund for supplemental aid to education pursuant to section 92-c of 17 the state finance law that are in excess of the amounts deposited in 18 such fund for such purposes pursuant to section 1612 of the tax law. 19 3. $161,600,000 from the general fund to the New York state commercial 20 gaming fund, commercial gaming revenue account (23701), as reimbursement 21 for disbursements made from such fund for supplemental aid to education 22 pursuant to section 97-nnnn of the state finance law that are in excess 23 of the amounts deposited in such fund for purposes pursuant to section 24 1352 of the racing, pari-mutuel wagering and breeding law. 25 4. $18,000,000 from the interactive fantasy sports fund, fantasy 26 sports education account (24950), to the state lottery fund, education 27 account (20901), as reimbursement for disbursements made from such fund 28 for supplemental aid to education pursuant to section 92-c of the state 29 finance law. 30 5. $36,211,000 from the charitable gifts trust fund, elementary and 31 secondary education account (24901), to the general fund, for payment of 32 general support for public schools pursuant to section 3609-a of the 33 education law. 34 6. Moneys from the state lottery fund (20900) up to an amount deposit- 35 ed in such fund pursuant to section 1612 of the tax law in excess of the 36 current year appropriation for supplemental aid to education pursuant to 37 section 92-c of the state finance law. 38 7. $300,000 from the New York state local government records manage- 39 ment improvement fund, local government records management account 40 (20501), to the New York state archives partnership trust fund, archives 41 partnership trust maintenance account (20351). 42 8. $900,000 from the general fund to the miscellaneous special revenue 43 fund, Batavia school for the blind account (22032). 44 9. $900,000 from the general fund to the miscellaneous special revenue 45 fund, Rome school for the deaf account (22053). 46 10. $343,400,000 from the state university dormitory income fund 47 (40350) to the miscellaneous special revenue fund, state university 48 dormitory income reimbursable account (21937). 49 11. $8,318,000 from the general fund to the state university income 50 fund, state university income offset account (22654), for the state's 51 share of repayment of the STIP loan. 52 12. $44,000,000 from the state university income fund, state universi- 53 ty hospitals income reimbursable account (22656) to the general fund for 54 hospital debt service for the period April 1, 2019 through March 31, 55 2020.S. 1509--C 166 A. 2009--C 1 13. $7,200,000 from the miscellaneous special revenue fund, office of 2 the professions account (22051), to the miscellaneous capital projects 3 fund, office of the professions electronic licensing account (32200). 4 14. $24,000,000 from any of the state education department's special 5 revenue and internal service funds to the miscellaneous special revenue 6 fund, indirect cost recovery account (21978) or to the federal miscella- 7 neous operating grants fund, federal indirect cost recovery account. 8 15. $6,600,000 from any of the state education department's special 9 revenue or internal service funds to the capital projects fund (30000). 10 Environmental Affairs: 11 1. $16,000,000 from any of the department of environmental conserva- 12 tion's special revenue federal funds to the environmental conservation 13 special revenue fund, federal indirect recovery account (21065). 14 2. $5,000,000 from any of the department of environmental conserva- 15 tion's special revenue federal funds to the conservation fund (21150) or 16 Marine Resources Account (21151) as necessary to avoid diversion of 17 conservation funds. 18 3. $3,000,000 from any of the office of parks, recreation and historic 19 preservation capital projects federal funds and special revenue federal 20 funds to the miscellaneous special revenue fund, federal grant indirect 21 cost recovery account (22188). 22 4. $1,000,000 from any of the office of parks, recreation and historic 23 preservation special revenue federal funds to the miscellaneous capital 24 projects fund, I love NY water account (32212). 25 5. $28,000,000 from the general fund to the environmental protection 26 fund, environmental protection fund transfer account (30451). 27 6. $1,800,000 from the general fund to the hazardous waste remedial 28 fund, hazardous waste oversight and assistance account (31505). 29 7. An amount up to or equal to the cash balance within the special 30 revenue-other waste management & cleanup account (21053) to the capital 31 projects fund (30000) for services and capital expenses related to the 32 management and cleanup program as put forth in section 27-1915 of the 33 environmental conservation law. 34 8. $1,800,000 from the miscellaneous special revenue fund, public 35 service account (22011) to the miscellaneous special revenue fund, util- 36 ity environmental regulatory account (21064). 37 9. $500,000 from the general fund to the enterprise fund, state fair 38 account (50051). 39 10. $2,200,000 from the miscellaneous special revenue fund, public 40 service account (22011) to the general fund. 41 Family Assistance: 42 1. $7,000,000 from any of the office of children and family services, 43 office of temporary and disability assistance, or department of health 44 special revenue federal funds and the general fund, in accordance with 45 agreements with social services districts, to the miscellaneous special 46 revenue fund, office of human resources development state match account 47 (21967). 48 2. $4,000,000 from any of the office of children and family services 49 or office of temporary and disability assistance special revenue federal 50 funds to the miscellaneous special revenue fund, family preservation and 51 support services and family violence services account (22082). 52 3. $18,670,000 from any of the office of children and family services, 53 office of temporary and disability assistance, or department of health 54 special revenue federal funds and any other miscellaneous revenues 55 generated from the operation of office of children and family services 56 programs to the general fund.S. 1509--C 167 A. 2009--C 1 4. $125,000,000 from any of the office of temporary and disability 2 assistance or department of health special revenue funds to the general 3 fund. 4 5. $2,500,000 from any of the office of temporary and disability 5 assistance special revenue funds to the miscellaneous special revenue 6 fund, office of temporary and disability assistance program account 7 (21980). 8 6. $24,000,000 from any of the office of children and family services, 9 office of temporary and disability assistance, department of labor, and 10 department of health special revenue federal funds to the office of 11 children and family services miscellaneous special revenue fund, multi- 12 agency training contract account (21989). 13 7. $205,000,000 from the miscellaneous special revenue fund, youth 14 facility per diem account (22186), to the general fund. 15 8. $621,850 from the general fund to the combined gifts, grants, and 16 bequests fund, WB Hoyt Memorial account (20128). 17 9. $5,000,000 from the miscellaneous special revenue fund, state 18 central registry (22028), to the general fund. 19 General Government: 20 1. $1,566,000 from the miscellaneous special revenue fund, examination 21 and miscellaneous revenue account (22065) to the general fund. 22 2. $8,083,000 from the general fund to the health insurance revolving 23 fund (55300). 24 3. $292,400,000 from the health insurance reserve receipts fund 25 (60550) to the general fund. 26 4. $150,000 from the general fund to the not-for-profit revolving loan 27 fund (20650). 28 5. $150,000 from the not-for-profit revolving loan fund (20650) to the 29 general fund. 30 6. $3,000,000 from the miscellaneous special revenue fund, surplus 31 property account (22036), to the general fund. 32 7. $19,000,000 from the miscellaneous special revenue fund, revenue 33 arrearage account (22024), to the general fund. 34 8. $1,826,000 from the miscellaneous special revenue fund, revenue 35 arrearage account (22024), to the miscellaneous special revenue fund, 36 authority budget office account (22138). 37 9. $1,000,000 from the miscellaneous special revenue fund, parking 38 services account (22007), to the general fund, for the purpose of reim- 39 bursing the costs of debt service related to state parking facilities. 40 10. $9,632,000 from the general fund to the centralized services fund, 41 COPS account (55013). 42 11. $13,854,000 from the general fund to the agencies internal service 43 fund, central technology services account (55069), for the purpose of 44 enterprise technology projects. 45 12. $10,000,000 from the general fund to the agencies internal service 46 fund, state data center account (55062). 47 13. $20,000,000 from the miscellaneous special revenue fund, workers' 48 compensation account (21995), to the miscellaneous capital projects 49 fund, workers' compensation board IT business process design fund, 50 (32218). 51 14. $12,000,000 from the miscellaneous special revenue fund, parking 52 services account (22007), to the centralized services, building support 53 services account (55018). 54 15. $30,000,000 from the general fund to the internal service fund, 55 business services center account (55022).S. 1509--C 168 A. 2009--C 1 16. $8,000,000 from the general fund to the internal service fund, 2 building support services account (55018). 3 17. $1,500,000 from the combined expendable trust, special events 4 account (20120), to the general fund. 5 Health: 6 1. A transfer from the general fund to the combined gifts, grants and 7 bequests fund, breast cancer research and education account (20155), up 8 to an amount equal to the monies collected and deposited into that 9 account in the previous fiscal year. 10 2. A transfer from the general fund to the combined gifts, grants and 11 bequests fund, prostate cancer research, detection, and education 12 account (20183), up to an amount equal to the moneys collected and 13 deposited into that account in the previous fiscal year. 14 3. A transfer from the general fund to the combined gifts, grants and 15 bequests fund, Alzheimer's disease research and assistance account 16 (20143), up to an amount equal to the moneys collected and deposited 17 into that account in the previous fiscal year. 18 4. $33,134,000 from the HCRA resources fund (20800) to the miscella- 19 neous special revenue fund, empire state stem cell trust fund account 20 (22161). 21 5. $6,000,000 from the miscellaneous special revenue fund, certificate 22 of need account (21920), to the miscellaneous capital projects fund, 23 healthcare IT capital subfund (32216). 24 6. $2,000,000 from the miscellaneous special revenue fund, vital 25 health records account (22103), to the miscellaneous capital projects 26 fund, healthcare IT capital subfund (32216). 27 7. $2,000,000 from the miscellaneous special revenue fund, profes- 28 sional medical conduct account (22088), to the miscellaneous capital 29 projects fund, healthcare IT capital subfund (32216). 30 8. $91,304,000 from the HCRA resources fund (20800) to the capital 31 projects fund (30000). 32 9. $6,550,000 from the general fund to the medical marihuana trust 33 fund, health operation and oversight account (23755). 34 10. $1,086,000 from the miscellaneous special revenue fund, certif- 35 icate of need account (21920), to the general fund. 36 11. $59,000,000 from the charitable gifts trust fund, health charita- 37 ble account (24900), to the general fund, for payment of general support 38 for primary, preventive, and inpatient health care, dental and vision 39 care, hunger prevention and nutritional assistance, and other services 40 for New York state residents with the overall goal of ensuring that New 41 York state residents have access to quality health care and other 42 related services. 43 Labor: 44 1. $500,000 from the miscellaneous special revenue fund, DOL fee and 45 penalty account (21923), to the child performer's protection fund, child 46 performer protection account (20401). 47 2. $11,700,000 from the unemployment insurance interest and penalty 48 fund, unemployment insurance special interest and penalty account 49 (23601), to the general fund. 50 3. $5,000,000 from the miscellaneous special revenue fund, workers' 51 compensation account (21995), to the training and education program 52 occupation safety and health fund, OSHA-training and education account 53 (21251) and occupational health inspection account (21252). 54 Mental Hygiene: 55 1. $10,000,000 from the general fund, to the miscellaneous special 56 revenue fund, federal salary sharing account (22056).S. 1509--C 169 A. 2009--C 1 2. $3,800,000 from the general fund, to the agencies internal service 2 fund, civil service EHS occupational health program account (55056). 3 Public Protection: 4 1. $1,350,000 from the miscellaneous special revenue fund, emergency 5 management account (21944), to the general fund. 6 2. $2,087,000 from the general fund to the miscellaneous special 7 revenue fund, recruitment incentive account (22171). 8 3. $20,773,000 from the general fund to the correctional industries 9 revolving fund, correctional industries internal service account 10 (55350). 11 4. $60,000,000 from any of the division of homeland security and emer- 12 gency services special revenue federal funds to the general fund. 13 5. $21,500,000 from the miscellaneous special revenue fund, criminal 14 justice improvement account (21945), to the general fund. 15 6. $115,420,000 from the state police motor vehicle law enforcement 16 and motor vehicle theft and insurance fraud prevention fund, state 17 police motor vehicle enforcement account (22802), to the general fund 18 for state operation expenses of the division of state police. 19 7. $119,500,000 from the general fund to the correctional facilities 20 capital improvement fund (32350). 21 8. $5,000,000 from the general fund to the dedicated highway and 22 bridge trust fund (30050) for the purpose of work zone safety activities 23 provided by the division of state police for the department of transpor- 24 tation. 25 9. $10,000,000 from the miscellaneous special revenue fund, statewide 26 public safety communications account (22123), to the capital projects 27 fund (30000). 28 10. $17,080,000 from the miscellaneous special revenue fund, legal 29 services assistance account (22096), to the general fund. 30 11. $1,000,000 from the general fund to the agencies internal service 31 fund, neighborhood work project account (55059). 32 12. $7,980,000 from the miscellaneous special revenue fund, finger- 33 print identification & technology account (21950), to the general fund. 34 13. $1,400,000 from the state police motor vehicle law enforcement and 35 motor vehicle theft and insurance fraud prevention fund, motor vehicle 36 theft and insurance fraud account (22801), to the general fund. 37 14. $150,000 from the medical marihuana trust fund, law enforcement 38 account (23753), to the general fund. 39 15. $25,000,000 from the miscellaneous special revenue fund, statewide 40 public safety communications account (22123), to the general fund. 41 16. A transfer of the unencumbered balance from the miscellaneous 42 special revenue fund, airport security account (22199), to the miscella- 43 neous special revenue fund, securing the cities account. 44 Transportation: 45 1. $17,672,000 from the federal miscellaneous operating grants fund to 46 the miscellaneous special revenue fund, New York Metropolitan Transpor- 47 tation Council account (21913). 48 2. $20,147,000 from the federal capital projects fund to the miscella- 49 neous special revenue fund, New York Metropolitan Transportation Council 50 account (21913). 51 3. $15,181,992 from the general fund to the mass transportation oper- 52 ating assistance fund, public transportation systems operating assist- 53 ance account (21401), of which $12,000,000 constitutes the base need for 54 operations. 55 4. $727,500,000 from the general fund to the dedicated highway and 56 bridge trust fund (30050).S. 1509--C 170 A. 2009--C 1 5. $244,250,000 from the general fund to the MTA financial assistance 2 fund, mobility tax trust account (23651). 3 6. $5,000,000 from the miscellaneous special revenue fund, transporta- 4 tion regulation account (22067) to the dedicated highway and bridge 5 trust fund (30050), for disbursements made from such fund for motor 6 carrier safety that are in excess of the amounts deposited in the dedi- 7 cated highway and bridge trust fund (30050) for such purpose pursuant to 8 section 94 of the transportation law. 9 7. $3,000,000 from the miscellaneous special revenue fund, traffic 10 adjudication account (22055), to the general fund. 11 8. $17,421,000 from the mass transportation operating assistance fund, 12 metropolitan mass transportation operating assistance account (21402), 13 to the capital projects fund (30000). 14 9. $5,000,000 from the miscellaneous special revenue fund, transporta- 15 tion regulation account (22067) to the general fund, for disbursements 16 made from such fund for motor carrier safety that are in excess of the 17 amounts deposited in the general fund for such purpose pursuant to 18 section 94 of the transportation law. 19 Miscellaneous: 20 1. $250,000,000 from the general fund to any funds or accounts for the 21 purpose of reimbursing certain outstanding accounts receivable balances. 22 2. $500,000,000 from the general fund to the debt reduction reserve 23 fund (40000). 24 3. $450,000,000 from the New York state storm recovery capital fund 25 (33000) to the revenue bond tax fund (40152). 26 4. $18,550,000 from the general fund, community projects account GG 27 (10256), to the general fund, state purposes account (10050). 28 5. $100,000,000 from any special revenue federal fund to the general 29 fund, state purposes account (10050). 30 § 3. Notwithstanding any law to the contrary, and in accordance with 31 section 4 of the state finance law, the comptroller is hereby authorized 32 and directed to transfer, on or before March 31, 2020: 33 1. Upon request of the commissioner of environmental conservation, up 34 to $12,659,400 from revenues credited to any of the department of envi- 35 ronmental conservation special revenue funds, including $4,000,000 from 36 the environmental protection and oil spill compensation fund (21200), 37 and $1,831,600 from the conservation fund (21150), to the environmental 38 conservation special revenue fund, indirect charges account (21060). 39 2. Upon request of the commissioner of agriculture and markets, up to 40 $3,000,000 from any special revenue fund or enterprise fund within the 41 department of agriculture and markets to the general fund, to pay appro- 42 priate administrative expenses. 43 3. Upon request of the commissioner of agriculture and markets, up to 44 $2,000,000 from the state exposition special fund, state fair receipts 45 account (50051) to the miscellaneous capital projects fund, state fair 46 capital improvement account (32208). 47 4. Upon request of the commissioner of the division of housing and 48 community renewal, up to $6,221,000 from revenues credited to any divi- 49 sion of housing and community renewal federal or miscellaneous special 50 revenue fund to the miscellaneous special revenue fund, housing indirect 51 cost recovery account (22090). 52 5. Upon request of the commissioner of the division of housing and 53 community renewal, up to $5,500,000 may be transferred from any miscel- 54 laneous special revenue fund account, to any miscellaneous special 55 revenue fund.S. 1509--C 171 A. 2009--C 1 6. Upon request of the commissioner of health up to $8,500,000 from 2 revenues credited to any of the department of health's special revenue 3 funds, to the miscellaneous special revenue fund, administration account 4 (21982). 5 § 4. On or before March 31, 2020, the comptroller is hereby authorized 6 and directed to deposit earnings that would otherwise accrue to the 7 general fund that are attributable to the operation of section 98-a of 8 the state finance law, to the agencies internal service fund, banking 9 services account (55057), for the purpose of meeting direct payments 10 from such account. 11 § 5. Notwithstanding any law to the contrary, upon the direction of 12 the director of the budget and upon requisition by the state university 13 of New York, the dormitory authority of the state of New York is 14 directed to transfer, up to $22,000,000 in revenues generated from the 15 sale of notes or bonds, the state university income fund general revenue 16 account (22653) for reimbursement of bondable equipment for further 17 transfer to the state's general fund. 18 § 6. Notwithstanding any law to the contrary, and in accordance with 19 section 4 of the state finance law, the comptroller is hereby authorized 20 and directed to transfer, upon request of the director of the budget and 21 upon consultation with the state university chancellor or his or her 22 designee, on or before March 31, 2020, up to $16,000,000 from the state 23 university income fund general revenue account (22653) to the state 24 general fund for debt service costs related to campus supported capital 25 project costs for the NY-SUNY 2020 challenge grant program at the 26 University at Buffalo. 27 § 7. Notwithstanding any law to the contrary, and in accordance with 28 section 4 of the state finance law, the comptroller is hereby authorized 29 and directed to transfer, upon request of the director of the budget and 30 upon consultation with the state university chancellor or his or her 31 designee, on or before March 31, 2020, up to $6,500,000 from the state 32 university income fund general revenue account (22653) to the state 33 general fund for debt service costs related to campus supported capital 34 project costs for the NY-SUNY 2020 challenge grant program at the 35 University at Albany. 36 § 8. Notwithstanding any law to the contrary, the state university 37 chancellor or his or her designee is authorized and directed to transfer 38 estimated tuition revenue balances from the state university collection 39 fund (61000) to the state university income fund, state university 40 general revenue offset account (22655) on or before March 31, 2020. 41 § 9. Notwithstanding any law to the contrary, and in accordance with 42 section 4 of the state finance law, the comptroller is hereby authorized 43 and directed to transfer, upon request of the director of the budget, up 44 to $1,017,062,300 from the general fund to the state university income 45 fund, state university general revenue offset account (22655) during the 46 period of July 1, 2019 through June 30, 2020 to support operations at 47 the state university. 48 § 10. Notwithstanding any law to the contrary, and in accordance with 49 section 4 of the state finance law, the comptroller is hereby authorized 50 and directed to transfer, upon request of the director of the budget, up 51 to $109,500,000 from the general fund to the state university income 52 fund, state university general revenue offset account (22655) during the 53 period of April 1, 2019 through June 30, 2019 to support operations at 54 the state university. 55 § 11. Notwithstanding any law to the contrary, and in accordance with 56 section 4 of the state finance law, the comptroller is hereby authorizedS. 1509--C 172 A. 2009--C 1 and directed to transfer, upon request of the director of the budget, up 2 to $20,000,000 from the general fund to the state university income 3 fund, state university general revenue offset account (22655) during the 4 period of July 1, 2019 to June 30, 2020 to support operations at the 5 state university in accordance with the maintenance of effort pursuant 6 to clause (v) of subparagraph (4) of paragraph h of subdivision 2 of 7 section 355 of the education law. 8 § 12. Notwithstanding any law to the contrary, and in accordance with 9 section 4 of the state finance law, the comptroller is hereby authorized 10 and directed to transfer, upon request of the state university chancel- 11 lor or his or her designee, up to $55,000,000 from the state university 12 income fund, state university hospitals income reimbursable account 13 (22656), for services and expenses of hospital operations and capital 14 expenditures at the state university hospitals; and the state university 15 income fund, Long Island veterans' home account (22652) to the state 16 university capital projects fund (32400) on or before June 30, 2020. 17 § 13. Notwithstanding any law to the contrary, and in accordance with 18 section 4 of the state finance law, the comptroller, after consultation 19 with the state university chancellor or his or her designee, is hereby 20 authorized and directed to transfer moneys, in the first instance, from 21 the state university collection fund, Stony Brook hospital collection 22 account (61006), Brooklyn hospital collection account (61007), and Syra- 23 cuse hospital collection account (61008) to the state university income 24 fund, state university hospitals income reimbursable account (22656) in 25 the event insufficient funds are available in the state university 26 income fund, state university hospitals income reimbursable account 27 (22656) to permit the full transfer of moneys authorized for transfer, 28 to the general fund for payment of debt service related to the SUNY 29 hospitals. Notwithstanding any law to the contrary, the comptroller is 30 also hereby authorized and directed, after consultation with the state 31 university chancellor or his or her designee, to transfer moneys from 32 the state university income fund to the state university income fund, 33 state university hospitals income reimbursable account (22656) in the 34 event insufficient funds are available in the state university income 35 fund, state university hospitals income reimbursable account (22656) to 36 pay hospital operating costs or to permit the full transfer of moneys 37 authorized for transfer, to the general fund for payment of debt service 38 related to the SUNY hospitals on or before March 31, 2020. 39 § 14. Notwithstanding any law to the contrary, upon the direction of 40 the director of the budget and the chancellor of the state university of 41 New York or his or her designee, and in accordance with section 4 of the 42 state finance law, the comptroller is hereby authorized and directed to 43 transfer monies from the state university dormitory income fund (40350) 44 to the state university residence hall rehabilitation fund (30100), and 45 from the state university residence hall rehabilitation fund (30100) to 46 the state university dormitory income fund (40350), in an amount not to 47 exceed $80 million from each fund. 48 § 15. Notwithstanding any law to the contrary, and in accordance with 49 section 4 of the state finance law, the comptroller is hereby authorized 50 and directed to transfer monies, upon request of the director of the 51 budget, on or before March 31, 2020, from and to any of the following 52 accounts: the miscellaneous special revenue fund, patient income account 53 (21909), the miscellaneous special revenue fund, mental hygiene program 54 fund account (21907), the miscellaneous special revenue fund, federal 55 salary sharing account (22056), or the general fund in any combination, 56 the aggregate of which shall not exceed $350 million.S. 1509--C 173 A. 2009--C 1 § 16. Notwithstanding any law to the contrary, and in accordance with 2 section 4 of the state finance law, the comptroller is hereby authorized 3 and directed to transfer, at the request of the director of the budget, 4 up to $650 million from the unencumbered balance of any special revenue 5 fund or account, agency fund or account, internal service fund or 6 account, enterprise fund or account, or any combination of such funds 7 and accounts, to the general fund. The amounts transferred pursuant to 8 this authorization shall be in addition to any other transfers expressly 9 authorized in the 2019-20 budget. Transfers from federal funds, debt 10 service funds, capital projects funds, the community projects fund, or 11 funds that would result in the loss of eligibility for federal benefits 12 or federal funds pursuant to federal law, rule, or regulation as assent- 13 ed to in chapter 683 of the laws of 1938 and chapter 700 of the laws of 14 1951 are not permitted pursuant to this authorization. 15 § 16-a. Notwithstanding any law to the contrary, and in accordance 16 with section 4 of the state finance law, the comptroller is hereby 17 authorized and directed to transfer, at the request of the director of 18 the budget, up to eighteen million dollars ($18,000,000) from the unen- 19 cumbered balance of any special revenue fund or account, or combination 20 of funds and accounts, to the community projects fund. The amounts 21 transferred pursuant to this authorization shall be in addition to any 22 other transfers expressly authorized in the 2019-20 budget. Transfers 23 from federal funds, debt services funds, capital project funds, or funds 24 that would result in the loss of eligibility for federal benefits or 25 federal funds pursuant to federal law, rule, or regulation as assented 26 to in chapter 683 of the laws of 1938 and chapter 700 of the laws of 27 1951 are not permitted pursuant to this authorization. The director of 28 the budget shall (a) have received a request in writing from one or both 29 houses of the legislature, and (b) notify both houses of the legislature 30 in writing prior to initiating transfers pursuant to this authorization. 31 The comptroller shall provide the director of the budget, the chair of 32 the senate finance committee, and the chair of the assembly ways and 33 means committee with an accurate accounting and report of any transfers 34 that occur pursuant to this section on or before the fifteenth day of 35 the following month in which such transfers occur. 36 § 17. Notwithstanding any law to the contrary, and in accordance with 37 section 4 of the state finance law, the comptroller is hereby authorized 38 and directed to transfer, at the request of the director of the budget, 39 up to $100 million from any non-general fund or account, or combination 40 of funds and accounts, to the miscellaneous special revenue fund, tech- 41 nology financing account (22207), the miscellaneous capital projects 42 fund, information technology capital financing account (32215), or the 43 centralized technology services account (55069), for the purpose of 44 consolidating technology procurement and services. The amounts trans- 45 ferred to the miscellaneous special revenue fund, technology financing 46 account (22207) pursuant to this authorization shall be equal to or less 47 than the amount of such monies intended to support information technolo- 48 gy costs which are attributable, according to a plan, to such account 49 made in pursuance to an appropriation by law. Transfers to the technolo- 50 gy financing account shall be completed from amounts collected by non- 51 general funds or accounts pursuant to a fund deposit schedule or perma- 52 nent statute, and shall be transferred to the technology financing 53 account pursuant to a schedule agreed upon by the affected agency 54 commissioner. Transfers from funds that would result in the loss of 55 eligibility for federal benefits or federal funds pursuant to federal 56 law, rule, or regulation as assented to in chapter 683 of the laws ofS. 1509--C 174 A. 2009--C 1 1938 and chapter 700 of the laws of 1951 are not permitted pursuant to 2 this authorization. 3 § 18. Notwithstanding any law to the contrary, and in accordance with 4 section 4 of the state finance law, the comptroller is hereby authorized 5 and directed to transfer, at the request of the director of the budget, 6 up to $400 million from any non-general fund or account, or combination 7 of funds and accounts, to the general fund for the purpose of consol- 8 idating technology procurement and services. The amounts transferred 9 pursuant to this authorization shall be equal to or less than the amount 10 of such monies intended to support information technology costs which 11 are attributable, according to a plan, to such account made in pursuance 12 to an appropriation by law. Transfers to the general fund shall be 13 completed from amounts collected by non-general funds or accounts pursu- 14 ant to a fund deposit schedule. Transfers from funds that would result 15 in the loss of eligibility for federal benefits or federal funds pursu- 16 ant to federal law, rule, or regulation as assented to in chapter 683 of 17 the laws of 1938 and chapter 700 of the laws of 1951 are not permitted 18 pursuant to this authorization. 19 § 19. Notwithstanding any provision of law to the contrary, as deemed 20 feasible and advisable by its trustees, the power authority of the state 21 of New York is authorized and directed to transfer to the state treasury 22 to the credit of the general fund $20,000,000 for the state fiscal year 23 commencing April 1, 2019, the proceeds of which will be utilized to 24 support energy-related state activities. 25 § 20. Notwithstanding any provision of law, rule or regulation to the 26 contrary, the New York state energy research and development authority 27 is authorized and directed to make the following contributions to the 28 state treasury to the credit of the general fund on or before March 31, 29 2020: (a) $913,000; and (b) $23,000,000 from proceeds collected by the 30 authority from the auction or sale of carbon dioxide emission allowances 31 allocated by the department of environmental conservation. 32 § 21. Subdivision 5 of section 97-rrr of the state finance law, as 33 amended by section 22 of part BBB of chapter 59 of the laws of 2018, is 34 amended to read as follows: 35 5. Notwithstanding the provisions of section one hundred seventy-one-a 36 of the tax law, as separately amended by chapters four hundred eighty- 37 one and four hundred eighty-four of the laws of nineteen hundred eight- 38 y-one, and notwithstanding the provisions of chapter ninety-four of the 39 laws of two thousand eleven, or any other provisions of law to the 40 contrary, during the fiscal year beginning April first, two thousand 41 [eighteen] nineteen, the state comptroller is hereby authorized and 42 directed to deposit to the fund created pursuant to this section from 43 amounts collected pursuant to article twenty-two of the tax law and 44 pursuant to a schedule submitted by the director of the budget, up to 45 [$2,458,909,000] $2,185,995,000, as may be certified in such schedule as 46 necessary to meet the purposes of such fund for the fiscal year begin- 47 ning April first, two thousand [eighteen] nineteen. 48 § 22. Notwithstanding any law to the contrary, the comptroller is 49 hereby authorized and directed to transfer, upon request of the director 50 of the budget, on or before March 31, 2020, the following amounts from 51 the following special revenue accounts to the capital projects fund 52 (30000), for the purposes of reimbursement to such fund for expenses 53 related to the maintenance and preservation of state assets: 54 1. $43,000 from the miscellaneous special revenue fund, administrative 55 program account (21982).S. 1509--C 175 A. 2009--C 1 2. $1,478,000 from the miscellaneous special revenue fund, helen hayes 2 hospital account (22140). 3 3. $366,000 from the miscellaneous special revenue fund, New York city 4 veterans' home account (22141). 5 4. $513,000 from the miscellaneous special revenue fund, New York 6 state home for veterans' and their dependents at oxford account (22142). 7 5. $159,000 from the miscellaneous special revenue fund, western New 8 York veterans' home account (22143). 9 6. $323,000 from the miscellaneous special revenue fund, New York 10 state for veterans in the lower-hudson valley account (22144). 11 7. $2,550,000 from the miscellaneous special revenue fund, patron 12 services account (22163). 13 8. $830,000 from the miscellaneous special revenue fund, long island 14 veterans' home account (22652). 15 9. $5,379,000 from the miscellaneous special revenue fund, state 16 university general income reimbursable account (22653). 17 10. $112,556,000 from the miscellaneous special revenue fund, state 18 university revenue offset account (22655). 19 11. $557,000 from the miscellaneous special revenue fund, state 20 university of New York tuition reimbursement account (22659). 21 12. $41,930,000 from the state university dormitory income fund, state 22 university dormitory income fund (40350). 23 13. $1,000,000 from the miscellaneous special revenue fund, litigation 24 settlement and civil recovery account (22117). 25 § 22-a. Intentionally omitted. 26 § 23. Notwithstanding any provision of law to the contrary, in the 27 event that federal legislation, federal regulatory actions, federal 28 executive actions or federal judicial actions in federal fiscal year 29 2020 reduce federal financial participation in Medicaid funding to New 30 York state or its subdivisions by $850 million or more in state fiscal 31 years 2019-20 or 2020-21, the director of the division of the budget 32 shall notify the temporary president of the senate and the speaker of 33 the assembly in writing that the federal actions will reduce expected 34 funding to New York state. The director of the division of the budget 35 shall prepare a plan that shall be submitted to the legislature, which 36 shall (a) specify the total amount of the reduction in federal financial 37 participation in Medicaid, (b) itemize the specific programs and activ- 38 ities that will be affected by the reduction in federal financial 39 participation in Medicaid, and (c) identify the general fund and state 40 special revenue fund appropriations and related disbursements that shall 41 be reduced, and in what program areas, provided, however, that such 42 reductions to appropriations and disbursements shall be applied equally 43 and proportionally to the programs affected by the reduction in federal 44 financial participation in Medicaid. Upon such submission, the legisla- 45 ture shall have 90 days after such submission to either prepare its own 46 plan, which may be adopted by concurrent resolution passed by both hous- 47 es, or if after 90 days the legislature fails to adopt their own plan, 48 the reductions to the general fund and state special revenue fund appro- 49 priations and related disbursements identified in the division of the 50 budget plan will go into effect automatically. 51 § 24. Notwithstanding any provision of law to the contrary, in the 52 event that federal legislation, federal regulatory actions, federal 53 executive actions or federal judicial actions in federal fiscal year 54 2020 reduce federal financial participation or other federal aid in 55 funding to New York state that affects the state operating funds finan- 56 cial plan by $850 million or more in state fiscal years 2019-20 orS. 1509--C 176 A. 2009--C 1 2020-21, exclusive of any cuts to Medicaid, the director of the division 2 of the budget shall notify the temporary president of the senate and the 3 speaker of the assembly in writing that the federal actions will reduce 4 expected funding to New York state. The director of the division of the 5 budget shall prepare a plan that shall be submitted to the legislature, 6 which shall (a) specify the total amount of the reduction in federal 7 aid, (b) itemize the specific programs and activities that will be 8 affected by the federal reductions, exclusive of Medicaid, and (c) iden- 9 tify the general fund and state special revenue fund appropriations and 10 related disbursements that shall be reduced, and in what program areas, 11 provided, however, that such reductions to appropriations and disburse- 12 ments shall be applied equally and proportionally. Upon such submission, 13 the legislature shall have 90 days after such submission to either 14 prepare its own plan, which may be adopted by concurrent resolution 15 passed by both houses, or if after 90 days the legislature fails to 16 adopt their own plan, the reductions to the general fund and state 17 special revenue fund appropriations and related disbursements identified 18 in the division of the budget plan will go into effect automatically. 19 § 25. Intentionally omitted. 20 § 26. Notwithstanding any other law, rule, or regulation to the 21 contrary, the state comptroller is hereby authorized and directed to use 22 any balance remaining in the mental health services fund debt service 23 appropriation, after payment by the state comptroller of all obligations 24 required pursuant to any lease, sublease, or other financing arrangement 25 between the dormitory authority of the state of New York as successor to 26 the New York state medical care facilities finance agency, and the 27 facilities development corporation pursuant to chapter 83 of the laws of 28 1995 and the department of mental hygiene for the purpose of making 29 payments to the dormitory authority of the state of New York for the 30 amount of the earnings for the investment of monies deposited in the 31 mental health services fund that such agency determines will or may have 32 to be rebated to the federal government pursuant to the provisions of 33 the internal revenue code of 1986, as amended, in order to enable such 34 agency to maintain the exemption from federal income taxation on the 35 interest paid to the holders of such agency's mental services facilities 36 improvement revenue bonds. Annually on or before each June 30th, such 37 agency shall certify to the state comptroller its determination of the 38 amounts received in the mental health services fund as a result of the 39 investment of monies deposited therein that will or may have to be 40 rebated to the federal government pursuant to the provisions of the 41 internal revenue code of 1986, as amended. 42 § 27. Subdivision 1 of section 47 of section 1 of chapter 174 of the 43 laws of 1968, constituting the New York state urban development corpo- 44 ration act, as amended by section 31 of part BBB of chapter 59 of the 45 laws of 2018, is amended to read as follows: 46 1. Notwithstanding the provisions of any other law to the contrary, 47 the dormitory authority and the corporation are hereby authorized to 48 issue bonds or notes in one or more series for the purpose of funding 49 project costs for the office of information technology services, depart- 50 ment of law, and other state costs associated with such capital 51 projects. The aggregate principal amount of bonds authorized to be 52 issued pursuant to this section shall not exceed [five hundred forty53million nine hundred fifty-four thousand] six hundred seventy-seven 54 million three hundred fifty-four thousand dollars, $677,354,000 exclud- 55 ing bonds issued to fund one or more debt service reserve funds, to pay 56 costs of issuance of such bonds, and bonds or notes issued to refund orS. 1509--C 177 A. 2009--C 1 otherwise repay such bonds or notes previously issued. Such bonds and 2 notes of the dormitory authority and the corporation shall not be a debt 3 of the state, and the state shall not be liable thereon, nor shall they 4 be payable out of any funds other than those appropriated by the state 5 to the dormitory authority and the corporation for principal, interest, 6 and related expenses pursuant to a service contract and such bonds and 7 notes shall contain on the face thereof a statement to such effect. 8 Except for purposes of complying with the internal revenue code, any 9 interest income earned on bond proceeds shall only be used to pay debt 10 service on such bonds. 11 § 28. Subdivision 1 of section 16 of part D of chapter 389 of the laws 12 of 1997, relating to the financing of the correctional facilities 13 improvement fund and the youth facility improvement fund, as amended by 14 section 32 of part BBB of chapter 59 of the laws of 2018, is amended to 15 read as follows: 16 1. Subject to the provisions of chapter 59 of the laws of 2000, but 17 notwithstanding the provisions of section 18 of section 1 of chapter 174 18 of the laws of 1968, the New York state urban development corporation is 19 hereby authorized to issue bonds, notes and other obligations in an 20 aggregate principal amount not to exceed [eight billion eighty-two21million eight hundred ninety-nine thousand] eight billion four hundred 22 ninety-four million nine hundred seventy-nine thousand dollars 23 [$8,082,899,000] $8,494,979,000, and shall include all bonds, notes and 24 other obligations issued pursuant to chapter 56 of the laws of 1983, as 25 amended or supplemented. The proceeds of such bonds, notes or other 26 obligations shall be paid to the state, for deposit in the correctional 27 facilities capital improvement fund to pay for all or any portion of the 28 amount or amounts paid by the state from appropriations or reappropri- 29 ations made to the department of corrections and community supervision 30 from the correctional facilities capital improvement fund for capital 31 projects. The aggregate amount of bonds, notes or other obligations 32 authorized to be issued pursuant to this section shall exclude bonds, 33 notes or other obligations issued to refund or otherwise repay bonds, 34 notes or other obligations theretofore issued, the proceeds of which 35 were paid to the state for all or a portion of the amounts expended by 36 the state from appropriations or reappropriations made to the department 37 of corrections and community supervision; provided, however, that upon 38 any such refunding or repayment the total aggregate principal amount of 39 outstanding bonds, notes or other obligations may be greater than [eight40billion eighty-two million eight hundred ninety-nine thousand] eight 41 billion four hundred ninety-four million nine hundred seventy-nine thou- 42 sand dollars [$8,082,899,000] $8,494,979,000, only if the present value 43 of the aggregate debt service of the refunding or repayment bonds, notes 44 or other obligations to be issued shall not exceed the present value of 45 the aggregate debt service of the bonds, notes or other obligations so 46 to be refunded or repaid. For the purposes hereof, the present value of 47 the aggregate debt service of the refunding or repayment bonds, notes or 48 other obligations and of the aggregate debt service of the bonds, notes 49 or other obligations so refunded or repaid, shall be calculated by 50 utilizing the effective interest rate of the refunding or repayment 51 bonds, notes or other obligations, which shall be that rate arrived at 52 by doubling the semi-annual interest rate (compounded semi-annually) 53 necessary to discount the debt service payments on the refunding or 54 repayment bonds, notes or other obligations from the payment dates ther- 55 eof to the date of issue of the refunding or repayment bonds, notes or 56 other obligations and to the price bid including estimated accruedS. 1509--C 178 A. 2009--C 1 interest or proceeds received by the corporation including estimated 2 accrued interest from the sale thereof. 3 § 29. Paragraph (a) of subdivision 2 of section 47-e of the private 4 housing finance law, as amended by section 33 of part BBB of chapter 59 5 of the laws of 2018, is amended to read as follows: 6 (a) Subject to the provisions of chapter fifty-nine of the laws of two 7 thousand, in order to enhance and encourage the promotion of housing 8 programs and thereby achieve the stated purposes and objectives of such 9 housing programs, the agency shall have the power and is hereby author- 10 ized from time to time to issue negotiable housing program bonds and 11 notes in such principal amount as shall be necessary to provide suffi- 12 cient funds for the repayment of amounts disbursed (and not previously 13 reimbursed) pursuant to law or any prior year making capital appropri- 14 ations or reappropriations for the purposes of the housing program; 15 provided, however, that the agency may issue such bonds and notes in an 16 aggregate principal amount not exceeding [$5,981,399,000 five billion17nine hundred eighty-one million three hundred ninety-nine thousand] six 18 billion one hundred seventy-eight million five hundred ninety-nine thou- 19 sand dollars $6,178,599,000, plus a principal amount of bonds issued to 20 fund the debt service reserve fund in accordance with the debt service 21 reserve fund requirement established by the agency and to fund any other 22 reserves that the agency reasonably deems necessary for the security or 23 marketability of such bonds and to provide for the payment of fees and 24 other charges and expenses, including underwriters' discount, trustee 25 and rating agency fees, bond insurance, credit enhancement and liquidity 26 enhancement related to the issuance of such bonds and notes. No reserve 27 fund securing the housing program bonds shall be entitled or eligible to 28 receive state funds apportioned or appropriated to maintain or restore 29 such reserve fund at or to a particular level, except to the extent of 30 any deficiency resulting directly or indirectly from a failure of the 31 state to appropriate or pay the agreed amount under any of the contracts 32 provided for in subdivision four of this section. 33 § 30. Subdivision (b) of section 11 of chapter 329 of the laws of 34 1991, amending the state finance law and other laws relating to the 35 establishment of the dedicated highway and bridge trust fund, as amended 36 by section 34 of part BBB of chapter 59 of the laws of 2018, is amended 37 to read as follows: 38 (b) Any service contract or contracts for projects authorized pursuant 39 to sections 10-c, 10-f, 10-g and 80-b of the highway law and section 40 14-k of the transportation law, and entered into pursuant to subdivision 41 (a) of this section, shall provide for state commitments to provide 42 annually to the thruway authority a sum or sums, upon such terms and 43 conditions as shall be deemed appropriate by the director of the budget, 44 to fund, or fund the debt service requirements of any bonds or any obli- 45 gations of the thruway authority issued to fund or to reimburse the 46 state for funding such projects having a cost not in excess of 47 [$10,251,939,000] ten billion seven hundred thirty-nine million four 48 hundred seventy-eight thousand dollars $10,739,478,000 cumulatively by 49 the end of fiscal year [2018-19] 2019-20. 50 § 31. Subdivision 1 of section 1689-i of the public authorities law, 51 as amended by section 35 of part BBB of chapter 59 of the laws of 2018, 52 is amended to read as follows: 53 1. The dormitory authority is authorized to issue bonds, at the 54 request of the commissioner of education, to finance eligible library 55 construction projects pursuant to section two hundred seventy-three-a of 56 the education law, in amounts certified by such commissioner not toS. 1509--C 179 A. 2009--C 1 exceed a total principal amount of [two hundred seventeen million] two 2 hundred thirty-one million dollars $231,000,000. 3 § 32. Subdivision (a) of section 27 of part Y of chapter 61 of the 4 laws of 2005, relating to providing for the administration of certain 5 funds and accounts related to the 2005-2006 budget, as amended by 6 section 36 of part BBB of chapter 59 of the laws of 2018, is amended to 7 read as follows: 8 (a) Subject to the provisions of chapter 59 of the laws of 2000, but 9 notwithstanding any provisions of law to the contrary, the urban devel- 10 opment corporation is hereby authorized to issue bonds or notes in one 11 or more series in an aggregate principal amount not to exceed 12 [$220,100,000 two hundred twenty million one hundred thousand] two 13 hundred seventy-one million six hundred thousand dollars $271,600,000, 14 excluding bonds issued to finance one or more debt service reserve 15 funds, to pay costs of issuance of such bonds, and bonds or notes issued 16 to refund or otherwise repay such bonds or notes previously issued, for 17 the purpose of financing capital projects including IT initiatives for 18 the division of state police, debt service and leases; and to reimburse 19 the state general fund for disbursements made therefor. Such bonds and 20 notes of such authorized issuer shall not be a debt of the state, and 21 the state shall not be liable thereon, nor shall they be payable out of 22 any funds other than those appropriated by the state to such authorized 23 issuer for debt service and related expenses pursuant to any service 24 contract executed pursuant to subdivision (b) of this section and such 25 bonds and notes shall contain on the face thereof a statement to such 26 effect. Except for purposes of complying with the internal revenue code, 27 any interest income earned on bond proceeds shall only be used to pay 28 debt service on such bonds. 29 § 33. Section 44 of section 1 of chapter 174 of the laws of 1968, 30 constituting the New York state urban development corporation act, as 31 amended by section 37 of part BBB of chapter 59 of the laws of 2018, is 32 amended to read as follows: 33 § 44. Issuance of certain bonds or notes. 1. Notwithstanding the 34 provisions of any other law to the contrary, the dormitory authority and 35 the corporation are hereby authorized to issue bonds or notes in one or 36 more series for the purpose of funding project costs for the regional 37 economic development council initiative, the economic transformation 38 program, state university of New York college for nanoscale and science 39 engineering, projects within the city of Buffalo or surrounding envi- 40 rons, the New York works economic development fund, projects for the 41 retention of professional football in western New York, the empire state 42 economic development fund, the clarkson-trudeau partnership, the New 43 York genome center, the cornell university college of veterinary medi- 44 cine, the olympic regional development authority, projects at nano 45 Utica, onondaga county revitalization projects, Binghamton university 46 school of pharmacy, New York power electronics manufacturing consortium, 47 regional infrastructure projects, high tech innovation and economic 48 development infrastructure program, high technology manufacturing 49 projects in Chautauqua and Erie county, an industrial scale research and 50 development facility in Clinton county, upstate revitalization initi- 51 ative projects, downstate revitalization initiative, market New York 52 projects, fairground buildings, equipment or facilities used to house 53 and promote agriculture, the state fair, the empire state trail, the 54 moynihan station development project, the Kingsbridge armory project, 55 strategic economic development projects, the cultural, arts and public 56 spaces fund, water infrastructure in the city of Auburn and town ofS. 1509--C 180 A. 2009--C 1 Owasco, a life sciences laboratory public health initiative, not-for- 2 profit pounds, shelters and humane societies, arts and cultural facili- 3 ties improvement program, restore New York's communities initiative, 4 heavy equipment, economic development and infrastructure projects, 5 Roosevelt Island operating corporation capital projects, and other state 6 costs associated with such projects. The aggregate principal amount of 7 bonds authorized to be issued pursuant to this section shall not exceed 8 [eight billion three hundred million five hundred ninety thousand] nine 9 billion two hundred eleven million six hundred thirty-six thousand 10 dollars $9,211,636,000, excluding bonds issued to fund one or more debt 11 service reserve funds, to pay costs of issuance of such bonds, and bonds 12 or notes issued to refund or otherwise repay such bonds or notes previ- 13 ously issued. Such bonds and notes of the dormitory authority and the 14 corporation shall not be a debt of the state, and the state shall not be 15 liable thereon, nor shall they be payable out of any funds other than 16 those appropriated by the state to the dormitory authority and the 17 corporation for principal, interest, and related expenses pursuant to a 18 service contract and such bonds and notes shall contain on the face 19 thereof a statement to such effect. Except for purposes of complying 20 with the internal revenue code, any interest income earned on bond 21 proceeds shall only be used to pay debt service on such bonds. 22 2. Notwithstanding any other provision of law to the contrary, in 23 order to assist the dormitory authority and the corporation in undertak- 24 ing the financing for project costs for the regional economic develop- 25 ment council initiative, the economic transformation program, state 26 university of New York college for nanoscale and science engineering, 27 projects within the city of Buffalo or surrounding environs, the New 28 York works economic development fund, projects for the retention of 29 professional football in western New York, the empire state economic 30 development fund, the clarkson-trudeau partnership, the New York genome 31 center, the cornell university college of veterinary medicine, the olym- 32 pic regional development authority, projects at nano Utica, onondaga 33 county revitalization projects, Binghamton university school of pharma- 34 cy, New York power electronics manufacturing consortium, regional 35 infrastructure projects, New York State Capital Assistance Program for 36 Transportation, infrastructure, and economic development, high tech 37 innovation and economic development infrastructure program, high tech- 38 nology manufacturing projects in Chautauqua and Erie county, an indus- 39 trial scale research and development facility in Clinton county, upstate 40 revitalization initiative projects, downstate revitalization initiative, 41 market New York projects, fairground buildings, equipment or facilities 42 used to house and promote agriculture, the state fair, the empire state 43 trail, the moynihan station development project, the Kingsbridge armory 44 project, strategic economic development projects, the cultural, arts and 45 public spaces fund, water infrastructure in the city of Auburn and town 46 of Owasco, a life sciences laboratory public health initiative, not-for- 47 profit pounds, shelters and humane societies, arts and cultural facili- 48 ties improvement program, restore New York's communities initiative, 49 heavy equipment, economic development and infrastructure projects, 50 Roosevelt Island operating corporation capital projects, and other state 51 costs associated with such projects the director of the budget is hereby 52 authorized to enter into one or more service contracts with the dormito- 53 ry authority and the corporation, none of which shall exceed thirty 54 years in duration, upon such terms and conditions as the director of the 55 budget and the dormitory authority and the corporation agree, so as to 56 annually provide to the dormitory authority and the corporation, in theS. 1509--C 181 A. 2009--C 1 aggregate, a sum not to exceed the principal, interest, and related 2 expenses required for such bonds and notes. Any service contract entered 3 into pursuant to this section shall provide that the obligation of the 4 state to pay the amount therein provided shall not constitute a debt of 5 the state within the meaning of any constitutional or statutory 6 provision and shall be deemed executory only to the extent of monies 7 available and that no liability shall be incurred by the state beyond 8 the monies available for such purpose, subject to annual appropriation 9 by the legislature. Any such contract or any payments made or to be made 10 thereunder may be assigned and pledged by the dormitory authority and 11 the corporation as security for its bonds and notes, as authorized by 12 this section. 13 § 34. Subdivision (a) of section 1 of part X of chapter 59 of the laws 14 of 2004, authorizing the New York state urban development corporation 15 and the dormitory authority of the state of New York to issue bonds or 16 notes, as amended by section 37-a of part BBB of chapter 59 of the laws 17 of 2018, is amended to read as follows: 18 (a) Subject to the provisions of chapter 59 of the laws of 2000, but 19 notwithstanding any other provision of law to the contrary, the New York 20 State urban development corporation and the dormitory authority of the 21 state of New York are hereby authorized to issue bonds or notes in one 22 or more series in an aggregate principal amount not to exceed 23 [$293,325,000] two hundred forty-three million three hundred twenty-five 24 thousand dollars $243,325,000, excluding bonds issued to finance one or 25 more debt service reserve funds, to pay costs of issuance of such bonds, 26 and bonds or notes issued to refund or otherwise repay such bonds or 27 notes previously issued, for the purpose of financing projects cost of 28 the Empire Opportunity Fund; Rebuilding the Empire State Through Oppor- 29 tunities in Regional Economies (RESTORE) New York Program; and the 30 Community Capital Assistance Program authorized pursuant to Part T of 31 chapter 84 of the laws of 2002. Such bonds and notes of the corporation 32 or the dormitory authority shall not be a debt of the state, and the 33 state shall not be liable thereon, nor shall they be payable out of any 34 funds other than those appropriated by the state to the corporation or 35 the dormitory authority for debt service and related expenses pursuant 36 to any service contract executed pursuant to subdivision (b) of this 37 section and such bonds and notes shall contain on the face thereof a 38 statement to such effect. Except for purposes of complying with the 39 internal revenue code, any interest income earned on bond proceeds shall 40 only be used to pay debt service on such bonds. All of the provisions of 41 the New York state urban development corporation act and the dormitory 42 authority act relating to bonds and notes which are not inconsistent 43 with the provisions of this section shall apply to obligations author- 44 ized by this section, including but not limited to the power to estab- 45 lish adequate reserves therefor and to issue renewal notes or refunding 46 bonds thereof. The issuance of any bonds or notes hereunder shall 47 further be subject to the approval of the director of the division of 48 the budget. 49 § 35. Subdivision 3 of section 1285-p of the public authorities law, 50 as amended by section 38 of part BBB of chapter 59 of the laws of 2018, 51 is amended to read as follows: 52 3. The maximum amount of bonds that may be issued for the purpose of 53 financing environmental infrastructure projects authorized by this 54 section shall be [five billion one hundred forty-seven million two55hundred sixty thousand] five billion six hundred thirty-eight million 56 ten thousand dollars $5,638,010,000, exclusive of bonds issued to fundS. 1509--C 182 A. 2009--C 1 any debt service reserve funds, pay costs of issuance of such bonds, and 2 bonds or notes issued to refund or otherwise repay bonds or notes previ- 3 ously issued. Such bonds and notes of the corporation shall not be a 4 debt of the state, and the state shall not be liable thereon, nor shall 5 they be payable out of any funds other than those appropriated by the 6 state to the corporation for debt service and related expenses pursuant 7 to any service contracts executed pursuant to subdivision one of this 8 section, and such bonds and notes shall contain on the face thereof a 9 statement to such effect. 10 § 36. Subdivision (a) of section 48 of part K of chapter 81 of the 11 laws of 2002, relating to providing for the administration of certain 12 funds and accounts related to the 2002-2003 budget, as amended by 13 section 40 of part BBB of chapter 59 of the laws of 2018, is amended to 14 read as follows: 15 (a) Subject to the provisions of chapter 59 of the laws of 2000 but 16 notwithstanding the provisions of section 18 of the urban development 17 corporation act, the corporation is hereby authorized to issue bonds or 18 notes in one or more series in an aggregate principal amount not to 19 exceed [$253,000,000 two-hundred fifty-three million] two hundred eight- 20 y-six million dollars $286,000,000, excluding bonds issued to fund one 21 or more debt service reserve funds, to pay costs of issuance of such 22 bonds, and bonds or notes issued to refund or otherwise repay such bonds 23 or notes previously issued, for the purpose of financing capital costs 24 related to homeland security and training facilities for the division of 25 state police, the division of military and naval affairs, and any other 26 state agency, including the reimbursement of any disbursements made from 27 the state capital projects fund, and is hereby authorized to issue bonds 28 or notes in one or more series in an aggregate principal amount not to 29 exceed [$748,800,000, seven hundred forty-eight million eight hundred30thousand] $952,800,000 nine hundred fifty-two million eight hundred 31 thousand dollars, excluding bonds issued to fund one or more debt 32 service reserve funds, to pay costs of issuance of such bonds, and bonds 33 or notes issued to refund or otherwise repay such bonds or notes previ- 34 ously issued, for the purpose of financing improvements to State office 35 buildings and other facilities located statewide, including the 36 reimbursement of any disbursements made from the state capital projects 37 fund. Such bonds and notes of the corporation shall not be a debt of the 38 state, and the state shall not be liable thereon, nor shall they be 39 payable out of any funds other than those appropriated by the state to 40 the corporation for debt service and related expenses pursuant to any 41 service contracts executed pursuant to subdivision (b) of this section, 42 and such bonds and notes shall contain on the face thereof a statement 43 to such effect. 44 § 37. Subdivision 1 of section 386-b of the public authorities law, as 45 amended by section 41 of part BBB of chapter 59 of the laws of 2018, is 46 amended to read as follows: 47 1. Notwithstanding any other provision of law to the contrary, the 48 authority, the dormitory authority and the urban development corporation 49 are hereby authorized to issue bonds or notes in one or more series for 50 the purpose of financing peace bridge projects and capital costs of 51 state and local highways, parkways, bridges, the New York state thruway, 52 Indian reservation roads, and facilities, and transportation infrastruc- 53 ture projects including aviation projects, non-MTA mass transit 54 projects, and rail service preservation projects, including work appur- 55 tenant and ancillary thereto. The aggregate principal amount of bonds 56 authorized to be issued pursuant to this section shall not exceed [fourS. 1509--C 183 A. 2009--C 1billion five hundred million dollars $4,500,000,000] four billion six 2 hundred twenty-eight million dollars $4,628,000,000, excluding bonds 3 issued to fund one or more debt service reserve funds, to pay costs of 4 issuance of such bonds, and to refund or otherwise repay such bonds or 5 notes previously issued. Such bonds and notes of the authority, the 6 dormitory authority and the urban development corporation shall not be a 7 debt of the state, and the state shall not be liable thereon, nor shall 8 they be payable out of any funds other than those appropriated by the 9 state to the authority, the dormitory authority and the urban develop- 10 ment corporation for principal, interest, and related expenses pursuant 11 to a service contract and such bonds and notes shall contain on the face 12 thereof a statement to such effect. Except for purposes of complying 13 with the internal revenue code, any interest income earned on bond 14 proceeds shall only be used to pay debt service on such bonds. 15 § 38. Paragraph (c) of subdivision 19 of section 1680 of the public 16 authorities law, as amended by section 42 of part BBB of chapter 59 of 17 the laws of 2018, is amended to read as follows: 18 (c) Subject to the provisions of chapter fifty-nine of the laws of two 19 thousand, the dormitory authority shall not issue any bonds for state 20 university educational facilities purposes if the principal amount of 21 bonds to be issued when added to the aggregate principal amount of bonds 22 issued by the dormitory authority on and after July first, nineteen 23 hundred eighty-eight for state university educational facilities will 24 exceed [thirteen billion one hundred seventy-eight million eight hundred25sixty-four thousand dollars $13,178,864,000] thirteen billion eight 26 hundred forty-one million eight hundred sixty-four thousand dollars 27 $13,841,864,000; provided, however, that bonds issued or to be issued 28 shall be excluded from such limitation if: (1) such bonds are issued to 29 refund state university construction bonds and state university 30 construction notes previously issued by the housing finance agency; or 31 (2) such bonds are issued to refund bonds of the authority or other 32 obligations issued for state university educational facilities purposes 33 and the present value of the aggregate debt service on the refunding 34 bonds does not exceed the present value of the aggregate debt service on 35 the bonds refunded thereby; provided, further that upon certification by 36 the director of the budget that the issuance of refunding bonds or other 37 obligations issued between April first, nineteen hundred ninety-two and 38 March thirty-first, nineteen hundred ninety-three will generate long 39 term economic benefits to the state, as assessed on a present value 40 basis, such issuance will be deemed to have met the present value test 41 noted above. For purposes of this subdivision, the present value of the 42 aggregate debt service of the refunding bonds and the aggregate debt 43 service of the bonds refunded, shall be calculated by utilizing the true 44 interest cost of the refunding bonds, which shall be that rate arrived 45 at by doubling the semi-annual interest rate (compounded semi-annually) 46 necessary to discount the debt service payments on the refunding bonds 47 from the payment dates thereof to the date of issue of the refunding 48 bonds to the purchase price of the refunding bonds, including interest 49 accrued thereon prior to the issuance thereof. The maturity of such 50 bonds, other than bonds issued to refund outstanding bonds, shall not 51 exceed the weighted average economic life, as certified by the state 52 university construction fund, of the facilities in connection with which 53 the bonds are issued, and in any case not later than the earlier of 54 thirty years or the expiration of the term of any lease, sublease or 55 other agreement relating thereto; provided that no note, including 56 renewals thereof, shall mature later than five years after the date ofS. 1509--C 184 A. 2009--C 1 issuance of such note. The legislature reserves the right to amend or 2 repeal such limit, and the state of New York, the dormitory authority, 3 the state university of New York, and the state university construction 4 fund are prohibited from covenanting or making any other agreements with 5 or for the benefit of bondholders which might in any way affect such 6 right. 7 § 39. Paragraph (c) of subdivision 14 of section 1680 of the public 8 authorities law, as amended by section 43 of part BBB of chapter 59 of 9 the laws of 2018, is amended to read as follows: 10 (c) Subject to the provisions of chapter fifty-nine of the laws of two 11 thousand, (i) the dormitory authority shall not deliver a series of 12 bonds for city university community college facilities, except to refund 13 or to be substituted for or in lieu of other bonds in relation to city 14 university community college facilities pursuant to a resolution of the 15 dormitory authority adopted before July first, nineteen hundred eighty- 16 five or any resolution supplemental thereto, if the principal amount of 17 bonds so to be issued when added to all principal amounts of bonds 18 previously issued by the dormitory authority for city university commu- 19 nity college facilities, except to refund or to be substituted in lieu 20 of other bonds in relation to city university community college facili- 21 ties will exceed the sum of four hundred twenty-five million dollars and 22 (ii) the dormitory authority shall not deliver a series of bonds issued 23 for city university facilities, including community college facilities, 24 pursuant to a resolution of the dormitory authority adopted on or after 25 July first, nineteen hundred eighty-five, except to refund or to be 26 substituted for or in lieu of other bonds in relation to city university 27 facilities and except for bonds issued pursuant to a resolution supple- 28 mental to a resolution of the dormitory authority adopted prior to July 29 first, nineteen hundred eighty-five, if the principal amount of bonds so 30 to be issued when added to the principal amount of bonds previously 31 issued pursuant to any such resolution, except bonds issued to refund or 32 to be substituted for or in lieu of other bonds in relation to city 33 university facilities, will exceed [eight billion three hundred fourteen34million six hundred ninety-one thousand dollars $8,314,691,000] eight 35 billion six hundred seventy-four million two hundred fifty-six thousand 36 dollars $8,674,256,000. The legislature reserves the right to amend or 37 repeal such limit, and the state of New York, the dormitory authority, 38 the city university, and the fund are prohibited from covenanting or 39 making any other agreements with or for the benefit of bondholders which 40 might in any way affect such right. 41 § 40. Subdivision 10-a of section 1680 of the public authorities law, 42 as amended by section 44 of part BBB of chapter 59 of the laws of 2018, 43 is amended to read as follows: 44 10-a. Subject to the provisions of chapter fifty-nine of the laws of 45 two thousand, but notwithstanding any other provision of the law to the 46 contrary, the maximum amount of bonds and notes to be issued after March 47 thirty-first, two thousand two, on behalf of the state, in relation to 48 any locally sponsored community college, shall be [nine hundred sixty-49eight million five hundred forty-two thousand dollars $968,542,000] one 50 billion five million six hundred two thousand dollars $1,005,602,000. 51 Such amount shall be exclusive of bonds and notes issued to fund any 52 reserve fund or funds, costs of issuance and to refund any outstanding 53 bonds and notes, issued on behalf of the state, relating to a locally 54 sponsored community college. 55 § 41. Subdivision 1 of section 17 of part D of chapter 389 of the laws 56 of 1997, relating to the financing of the correctional facilitiesS. 1509--C 185 A. 2009--C 1 improvement fund and the youth facility improvement fund, as amended by 2 section 45 of part BBB of chapter 59 of the laws of 2018, is amended to 3 read as follows: 4 1. Subject to the provisions of chapter 59 of the laws of 2000, but 5 notwithstanding the provisions of section 18 of section 1 of chapter 174 6 of the laws of 1968, the New York state urban development corporation is 7 hereby authorized to issue bonds, notes and other obligations in an 8 aggregate principal amount not to exceed [seven] eight hundred [sixty-9nine] four million six hundred fifteen thousand dollars [($769,615,000)] 10 $804,615,000, which authorization increases the aggregate principal 11 amount of bonds, notes and other obligations authorized by section 40 of 12 chapter 309 of the laws of 1996, and shall include all bonds, notes and 13 other obligations issued pursuant to chapter 211 of the laws of 1990, as 14 amended or supplemented. The proceeds of such bonds, notes or other 15 obligations shall be paid to the state, for deposit in the youth facili- 16 ties improvement fund, to pay for all or any portion of the amount or 17 amounts paid by the state from appropriations or reappropriations made 18 to the office of children and family services from the youth facilities 19 improvement fund for capital projects. The aggregate amount of bonds, 20 notes and other obligations authorized to be issued pursuant to this 21 section shall exclude bonds, notes or other obligations issued to refund 22 or otherwise repay bonds, notes or other obligations theretofore issued, 23 the proceeds of which were paid to the state for all or a portion of the 24 amounts expended by the state from appropriations or reappropriations 25 made to the office of children and family services; provided, however, 26 that upon any such refunding or repayment the total aggregate principal 27 amount of outstanding bonds, notes or other obligations may be greater 28 than [seven] eight hundred [sixty-nine] four million six hundred fifteen 29 thousand dollars [($769,615,000)] $804,615,000, only if the present 30 value of the aggregate debt service of the refunding or repayment bonds, 31 notes or other obligations to be issued shall not exceed the present 32 value of the aggregate debt service of the bonds, notes or other obli- 33 gations so to be refunded or repaid. For the purposes hereof, the pres- 34 ent value of the aggregate debt service of the refunding or repayment 35 bonds, notes or other obligations and of the aggregate debt service of 36 the bonds, notes or other obligations so refunded or repaid, shall be 37 calculated by utilizing the effective interest rate of the refunding or 38 repayment bonds, notes or other obligations, which shall be that rate 39 arrived at by doubling the semi-annual interest rate (compounded semi- 40 annually) necessary to discount the debt service payments on the refund- 41 ing or repayment bonds, notes or other obligations from the payment 42 dates thereof to the date of issue of the refunding or repayment bonds, 43 notes or other obligations and to the price bid including estimated 44 accrued interest or proceeds received by the corporation including esti- 45 mated accrued interest from the sale thereof. 46 § 42. Paragraph b of subdivision 2 of section 9-a of section 1 of 47 chapter 392 of the laws of 1973, constituting the New York state medical 48 care facilities finance agency act, as amended by section 46 of part BBB 49 of chapter 59 of the laws of 2018, is amended to read as follows: 50 b. The agency shall have power and is hereby authorized from time to 51 time to issue negotiable bonds and notes in conformity with applicable 52 provisions of the uniform commercial code in such principal amount as, 53 in the opinion of the agency, shall be necessary, after taking into 54 account other moneys which may be available for the purpose, to provide 55 sufficient funds to the facilities development corporation, or any 56 successor agency, for the financing or refinancing of or for the design,S. 1509--C 186 A. 2009--C 1 construction, acquisition, reconstruction, rehabilitation or improvement 2 of mental health services facilities pursuant to paragraph a of this 3 subdivision, the payment of interest on mental health services improve- 4 ment bonds and mental health services improvement notes issued for such 5 purposes, the establishment of reserves to secure such bonds and notes, 6 the cost or premium of bond insurance or the costs of any financial 7 mechanisms which may be used to reduce the debt service that would be 8 payable by the agency on its mental health services facilities improve- 9 ment bonds and notes and all other expenditures of the agency incident 10 to and necessary or convenient to providing the facilities development 11 corporation, or any successor agency, with funds for the financing or 12 refinancing of or for any such design, construction, acquisition, recon- 13 struction, rehabilitation or improvement and for the refunding of mental 14 hygiene improvement bonds issued pursuant to section 47-b of the private 15 housing finance law; provided, however, that the agency shall not issue 16 mental health services facilities improvement bonds and mental health 17 services facilities improvement notes in an aggregate principal amount 18 exceeding [eight billion seven hundred seventy-eight million seven19hundred eleven thousand] nine billion three hundred thirty-three million 20 three hundred eight thousand dollars $9,333,308,000, excluding mental 21 health services facilities improvement bonds and mental health services 22 facilities improvement notes issued to refund outstanding mental health 23 services facilities improvement bonds and mental health services facili- 24 ties improvement notes; provided, however, that upon any such refunding 25 or repayment of mental health services facilities improvement bonds 26 and/or mental health services facilities improvement notes the total 27 aggregate principal amount of outstanding mental health services facili- 28 ties improvement bonds and mental health facilities improvement notes 29 may be greater than [eight billion seven hundred seventy-eight million30seven hundred eleven thousand dollars $8,778,711,000] nine billion three 31 hundred thirty-three million three hundred eight thousand dollars 32 $9,333,308,000, only if, except as hereinafter provided with respect to 33 mental health services facilities bonds and mental health services 34 facilities notes issued to refund mental hygiene improvement bonds 35 authorized to be issued pursuant to the provisions of section 47-b of 36 the private housing finance law, the present value of the aggregate debt 37 service of the refunding or repayment bonds to be issued shall not 38 exceed the present value of the aggregate debt service of the bonds to 39 be refunded or repaid. For purposes hereof, the present values of the 40 aggregate debt service of the refunding or repayment bonds, notes or 41 other obligations and of the aggregate debt service of the bonds, notes 42 or other obligations so refunded or repaid, shall be calculated by 43 utilizing the effective interest rate of the refunding or repayment 44 bonds, notes or other obligations, which shall be that rate arrived at 45 by doubling the semi-annual interest rate (compounded semi-annually) 46 necessary to discount the debt service payments on the refunding or 47 repayment bonds, notes or other obligations from the payment dates ther- 48 eof to the date of issue of the refunding or repayment bonds, notes or 49 other obligations and to the price bid including estimated accrued 50 interest or proceeds received by the authority including estimated 51 accrued interest from the sale thereof. Such bonds, other than bonds 52 issued to refund outstanding bonds, shall be scheduled to mature over a 53 term not to exceed the average useful life, as certified by the facili- 54 ties development corporation, of the projects for which the bonds are 55 issued, and in any case shall not exceed thirty years and the maximum 56 maturity of notes or any renewals thereof shall not exceed five yearsS. 1509--C 187 A. 2009--C 1 from the date of the original issue of such notes. Notwithstanding the 2 provisions of this section, the agency shall have the power and is here- 3 by authorized to issue mental health services facilities improvement 4 bonds and/or mental health services facilities improvement notes to 5 refund outstanding mental hygiene improvement bonds authorized to be 6 issued pursuant to the provisions of section 47-b of the private housing 7 finance law and the amount of bonds issued or outstanding for such 8 purposes shall not be included for purposes of determining the amount of 9 bonds issued pursuant to this section. The director of the budget shall 10 allocate the aggregate principal authorized to be issued by the agency 11 among the office of mental health, office for people with developmental 12 disabilities, and the office of alcoholism and substance abuse services, 13 in consultation with their respective commissioners to finance bondable 14 appropriations previously approved by the legislature. 15 § 43. Subdivision (a) of section 28 of part Y of chapter 61 of the 16 laws of 2005, relating to providing for the administration of certain 17 funds and accounts related to the 2005-2006 budget, as amended by 18 section 49 of part BBB of chapter 59 of the laws of 2018, is amended to 19 read as follows: 20 (a) Subject to the provisions of chapter 59 of the laws of 2000, but 21 notwithstanding any provisions of law to the contrary, one or more 22 authorized issuers as defined by section 68-a of the state finance law 23 are hereby authorized to issue bonds or notes in one or more series in 24 an aggregate principal amount not to exceed [$67,000,000, sixty-seven25million] ninety-two million dollars $92,000,000, excluding bonds issued 26 to finance one or more debt service reserve funds, to pay costs of issu- 27 ance of such bonds, and bonds or notes issued to refund or otherwise 28 repay such bonds or notes previously issued, for the purpose of financ- 29 ing capital projects for public protection facilities in the Division of 30 Military and Naval Affairs, debt service and leases; and to reimburse 31 the state general fund for disbursements made therefor. Such bonds and 32 notes of such authorized issuer shall not be a debt of the state, and 33 the state shall not be liable thereon, nor shall they be payable out of 34 any funds other than those appropriated by the state to such authorized 35 issuer for debt service and related expenses pursuant to any service 36 contract executed pursuant to subdivision (b) of this section and such 37 bonds and notes shall contain on the face thereof a statement to such 38 effect. Except for purposes of complying with the internal revenue code, 39 any interest income earned on bond proceeds shall only be used to pay 40 debt service on such bonds. 41 § 44. Subdivision 1 of section 386-a of the public authorities law, as 42 amended by section 61 of part BBB of chapter 59 of the laws of 2018, is 43 amended to read as follows: 44 1. Notwithstanding any other provision of law to the contrary, the 45 authority, the dormitory authority and the urban development corporation 46 are hereby authorized to issue bonds or notes in one or more series for 47 the purpose of assisting the metropolitan transportation authority in 48 the financing of transportation facilities as defined in subdivision 49 seventeen of section twelve hundred sixty-one of this chapter or other 50 capital projects. The aggregate principal amount of bonds authorized to 51 be issued pursuant to this section shall not exceed [one billion six52hundred ninety-four million dollars $1,694,000,000] two billion one 53 hundred seventy-nine million eight hundred fifty-six thousand dollars 54 $2,179,856,000, excluding bonds issued to fund one or more debt service 55 reserve funds, to pay costs of issuance of such bonds, and to refund or 56 otherwise repay such bonds or notes previously issued. Such bonds andS. 1509--C 188 A. 2009--C 1 notes of the authority, the dormitory authority and the urban develop- 2 ment corporation shall not be a debt of the state, and the state shall 3 not be liable thereon, nor shall they be payable out of any funds other 4 than those appropriated by the state to the authority, the dormitory 5 authority and the urban development corporation for principal, interest, 6 and related expenses pursuant to a service contract and such bonds and 7 notes shall contain on the face thereof a statement to such effect. 8 Except for purposes of complying with the internal revenue code, any 9 interest income earned on bond proceeds shall only be used to pay debt 10 service on such bonds. 11 § 45. Subdivision 1 of section 50 of section 1 of chapter 174 of the 12 laws of 1968, constituting the New York state urban development corpo- 13 ration act, as amended by section 42 of part XXX of chapter 59 of the 14 laws of 2017, is amended to read as follows: 15 1. Notwithstanding the provisions of any other law to the contrary, 16 the dormitory authority and the urban development corporation are hereby 17 authorized to issue bonds or notes in one or more series for the purpose 18 of funding project costs undertaken by or on behalf of special act 19 school districts, state-supported schools for the blind and deaf, 20 approved private special education schools, non-public schools, communi- 21 ty centers, day care facilities, and other state costs associated with 22 such capital projects. The aggregate principal amount of bonds author- 23 ized to be issued pursuant to this section shall not exceed [fifty-five24million dollars] one hundred ten million dollars $110,000,000, excluding 25 bonds issued to fund one or more debt service reserve funds, to pay 26 costs of issuance of such bonds, and bonds or notes issued to refund or 27 otherwise repay such bonds or notes previously issued. Such bonds and 28 notes of the dormitory authority and the urban development corporation 29 shall not be a debt of the state, and the state shall not be liable 30 thereon, nor shall they be payable out of any funds other than those 31 appropriated by the state to the dormitory authority and the urban 32 development corporation for principal, interest, and related expenses 33 pursuant to a service contract and such bonds and notes shall contain on 34 the face thereof a statement to such effect. Except for purposes of 35 complying with the internal revenue code, any interest income earned on 36 bond proceeds shall only be used to pay debt service on such bonds. 37 § 46. Section 1 of chapter 174 of the laws of 1968, constituting the 38 New York state urban development corporation act, is amended by adding a 39 new section 53 to read as follows: 40 § 53. 1. Notwithstanding the provisions of any other law to the 41 contrary, the dormitory authority and the urban development corporation 42 are hereby authorized to issue bonds or notes in one or more series for 43 the purpose of funding project costs for the acquisition of equipment, 44 including but not limited to the creation or modernization of informa- 45 tion technology systems and related research and development equipment, 46 health and safety equipment, heavy equipment and machinery, the creation 47 or improvement of security systems, and laboratory equipment and other 48 state costs associated with such capital projects. The aggregate princi- 49 pal amount of bonds authorized to be issued pursuant to this section 50 shall not exceed ninety-three million dollars $93,000,000, excluding 51 bonds issued to fund one or more debt service reserve funds, to pay 52 costs of issuance of such bonds, and bonds or notes issued to refund or 53 otherwise repay such bonds or notes previously issued. Such bonds and 54 notes of the dormitory authority and the urban development corporation 55 shall not be a debt of the state, and the state shall not be liable 56 thereon, nor shall they be payable out of any funds other than thoseS. 1509--C 189 A. 2009--C 1 appropriated by the state to the dormitory authority and the urban 2 development corporation for principal, interest, and related expenses 3 pursuant to a service contract and such bonds and notes shall contain on 4 the face thereof a statement to such effect. Except for purposes of 5 complying with the internal revenue code, any interest income earned on 6 bond proceeds shall only be used to pay debt service on such bonds. 7 2. Notwithstanding any other provision of law to the contrary, in 8 order to assist the dormitory authority and the urban development corpo- 9 ration in undertaking the financing for project costs for the acquisi- 10 tion of equipment, including but not limited to the creation or modern- 11 ization of information technology systems and related research and 12 development equipment, health and safety equipment, heavy equipment and 13 machinery, the creation or improvement of security systems, and labora- 14 tory equipment and other state costs associated with such capital 15 projects, the director of the budget is hereby authorized to enter into 16 one or more service contracts with the dormitory authority and the urban 17 development corporation, none of which shall exceed thirty years in 18 duration, upon such terms and conditions as the director of the budget 19 and the dormitory authority and the urban development corporation agree, 20 so as to annually provide to the dormitory authority and the urban 21 development corporation, in the aggregate, a sum not to exceed the prin- 22 cipal, interest, and related expenses required for such bonds and notes. 23 Any service contract entered into pursuant to this section shall provide 24 that the obligation of the state to pay the amount therein provided 25 shall not constitute a debt of the state within the meaning of any 26 constitutional or statutory provision and shall be deemed executory only 27 to the extent of monies available and that no liability shall be 28 incurred by the state beyond the monies available for such purpose, 29 subject to annual appropriation by the legislature. Any such contract or 30 any payments made or to be made thereunder may be assigned and pledged 31 by the dormitory authority and the urban development corporation as 32 security for its bonds and notes, as authorized by this section. 33 § 46-a. Subdivision 1 of section 49 of section 1 of chapter 174 of the 34 laws of 1968, constituting the New York state urban development corpo- 35 ration act, as amended by section 50 of part BBB of chapter 59 of the 36 laws of 2018, is amended to read as follows: 37 1. Notwithstanding the provisions of any other law to the contrary, 38 the dormitory authority and the corporation are hereby authorized to 39 issue bonds or notes in one or more series for the purpose of funding 40 project costs for the state and municipal facilities program and other 41 state costs associated with such capital projects. The aggregate princi- 42 pal amount of bonds authorized to be issued pursuant to this section 43 shall not exceed two billion [three] four hundred [twenty-three] thir- 44 teen million five hundred thousand dollars, excluding bonds issued to 45 fund one or more debt service reserve funds, to pay costs of issuance of 46 such bonds, and bonds or notes issued to refund or otherwise repay such 47 bonds or notes previously issued. Such bonds and notes of the dormitory 48 authority and the corporation shall not be a debt of the state, and the 49 state shall not be liable thereon, nor shall they be payable out of any 50 funds other than those appropriated by the state to the dormitory 51 authority and the corporation for principal, interest, and related 52 expenses pursuant to a service contract and such bonds and notes shall 53 contain on the face thereof a statement to such effect. Except for 54 purposes of complying with the internal revenue code, any interest 55 income earned on bond proceeds shall only be used to pay debt service on 56 such bonds.S. 1509--C 190 A. 2009--C 1 § 47. Subdivision 2 and paragraph (a) of subdivision 4 of section 2 1680-q of the public authorities law, as added by section 4 of part B of 3 chapter 57 of the laws of 2013, are amended to read as follows: 4 2. The authority may, from and after April first, two thousand thir- 5 teen, issue dormitory facility revenue bonds in an amount not to exceed 6 [nine hundred forty-four] one billion three hundred ninety-four million 7 dollars. Notwithstanding any other rule or law, such bonds shall not be 8 a debt of the state of New York or the state university nor shall the 9 state or the state university be liable thereon, nor shall they be paya- 10 ble out of any funds other than those of the authority constituting 11 dormitory facilities revenues. Such amount shall be exclusive of bonds 12 and notes issued to fund any reserve fund or funds, cost of issuance, 13 original issue premium, and to refund any prior dormitory facility bonds 14 or any dormitory facility revenue bonds. The authority and the state 15 university are hereby authorized to enter into agreements relating to, 16 among other things, the acquisition of property or interests therein, 17 the construction, reconstruction, rehabilitation, improvement, equipping 18 and furnishing of dormitory facilities, the operation and maintenance of 19 dormitory facilities, and the billing, collection and disbursement of 20 dormitory facilities revenues, the title to which has been conveyed, 21 assigned or otherwise transferred to the authority pursuant to paragraph 22 y of subdivision two of section three hundred fifty-five of the educa- 23 tion law. In no event shall the state university have any obligation 24 under the agreement to make payment with respect to, on account of or to 25 pay dormitory facilities revenue bonds, and such bonds shall be payable 26 solely from the dormitory facilities revenues assigned to the authority 27 by the state university. No debt shall be contracted except to finance 28 capital works or purposes. Notwithstanding any other provision of law, 29 dormitory facility revenues shall not be deemed to be revenues of the 30 state. Notwithstanding any other rule or law, the state shall not be 31 liable for any payments on any dormitory facility revenue bonds, and 32 such bonds shall not be a debt of the state and shall not be payable out 33 of any funds other than the dormitory facilities revenues assigned to 34 the authority by the state university. 35 (a) The dormitory authority, in consultation with the state university 36 of New York, shall prepare an annual report due on September thirtieth, 37 commencing on September thirtieth, two thousand fourteen, of every 38 calendar year relating to the provisions of paragraph y of subdivision 39 two of section three hundred fifty-five of the education law [as added40by a chapter of the laws of two thousand thirteen which added this41section]; subdivision eight of section three hundred fifty-five of the 42 education law [as amended by a chapter of the laws of two thousand thir-43teen which added this section]; and this section. The report shall 44 include, but not be limited to: (i) the total dormitory facilities 45 revenues assigned or otherwise transferred from the state university of 46 New York to the dormitory authority in the prior state university fiscal 47 year and the sum of such transfers made in the five prior fiscal years; 48 (ii) the sum of monies, if any, transferred to the state university of 49 New York from the dormitory facilities revenue fund in the prior state 50 university fiscal year; (iii) a list of any increase in rents, fees and 51 other charges that relate to dormitory facilities per campus to 52 students; (iv) a summary of all costs associated with the construction, 53 reconstruction, rehabilitation, improvement, equipping, furnishing, 54 repair, maintenance and operations of dormitory facilities that the 55 dormitory authority funded with dormitory facilities revenues and the 56 proceeds of dormitory facility revenue bonds; (v) a summary and justi-S. 1509--C 191 A. 2009--C 1 fication of dormitory authority administrative expenses and costs 2 incurred related to the dormitory facilities revenue fund; (vi) the 3 issuance amounts, debt service costs and savings, if any, of all state 4 university of New York dormitory bonds issued prior to April first, two 5 thousand thirteen and refinanced by the dormitory authority with dormi- 6 tory facility revenue bonds; (vii) total amount of debt service payments 7 made per year on dormitory facility revenue bonds; and (viii) an esti- 8 mated date when the dormitory authority will reach the [nine hundred9forty-four million dollar] cap on dormitory facility revenue bonds. 10 § 48. Paragraphs b and f of subdivision 3 of section 9 of section 1 of 11 chapter 359 of the laws of 1968 constituting the facilities development 12 corporation act, paragraph b as amended by chapter 236 of the laws of 13 2005 and paragraph f as amended by chapter 58 of the laws of 1987, are 14 amended and a new paragraph g is added to read as follows: 15 b. All monies of the corporation received or accepted pursuant to 16 paragraph a of this subdivision, other than appropriations and advances 17 from the state and except as otherwise authorized or provided in this 18 section, shall be paid to the commissioner of taxation and finance as 19 agent of the corporation, who shall not commingle such monies with any 20 other monies. Such monies shall be deposited in two or more separate 21 bank accounts. One of such accounts, to which shall be credited (i) all 22 payments made on or after January 1, 1964, for the care, maintenance and 23 treatment of patients in every mental hygiene facility, other than a 24 community mental health and retardation facility, (ii) all payments made 25 to the corporation as rentals, lease payments, permit fees or otherwise 26 under any lease, sublease or agreement undertaken with respect to a 27 community mental health and retardation facility or a current or former 28 mental hygiene facility, (iii) all payments made to the corporation for 29 the purchase of real property held by the corporation for the use of the 30 department, other than payments derived from New York state medical care 31 facilities finance agency financing or refinancing of the design, 32 construction, acquisition, reconstruction, rehabilitation, improvement 33 or renovation of state operated mental hygiene facilities, (iv) all 34 income from investments and (v) all monies received or to be received 35 for the purposes of such account on a recurring basis, shall be denomi- 36 nated the "mental hygiene facilities improvement fund income account". 37 The monies in any account shall be paid out on checks signed by the 38 commissioner of taxation and finance on requisition of the chairman of 39 the corporation or of such other officer or employee or officers or 40 employees as the corporation shall authorize to make such requisition. 41 All deposits of such money shall, if required by the commissioner of 42 taxation and finance or the directors of the corporation, be secured by 43 obligations of the United States or of the state of a market value equal 44 at all times to the amount of the deposit and all banks and trust compa- 45 nies are authorized to give such security for such deposits. Any moneys 46 of the corporation not required for immediate use or disbursement may, 47 at the discretion of the corporation, be invested by the commissioner of 48 taxation and finance in accordance with the provisions of section 98-a 49 of the state finance law. [When the corporation is no longer required to50make any rental payments under any lease, sublease or agreement entered51into with the state housing finance agency in effect as of the effective52date of this amendment to this paragraph, all monies received or53accepted pursuant to paragraph a of this subdivision, other than appro-54priations and advances from the state and except as otherwise authorized55or provided in this section, shall be deposited into the mental health56services fund established by section 97-f of the state finance law. AnyS. 1509--C 192 A. 2009--C 1monies remaining in the mental hygiene facilities improvement fund2income account and in any rental reserve account created pursuant to3paragraph c of subdivision 4 of this section, when such lease, sublease4or agreement is no longer in effect shall be deposited in the mental5health services fund.] The mental hygiene facilities improvement fund 6 and the income account therein shall remain in existence until termi- 7 nated by the corporation by written notice to the commissioner of taxa- 8 tion and finance. Any moneys on deposit in the mental hygiene facilities 9 improvement fund or the income account therein upon the termination of 10 said fund and account shall be transferred by the commissioner of taxa- 11 tion and finance to the mental health services fund. The corporation 12 shall not terminate the mental hygiene facilities improvement fund and 13 the income account therein until all mental health services facilities 14 bonds issued pursuant to: (i) the New York state medical care facilities 15 finance agency act; (ii) article five-c of the state finance law; and 16 (iii) article five-f of the state finance law and payable from the 17 income account as described in paragraph g of this subdivision are no 18 longer outstanding. 19 f. The directors of the corporation shall from time to time, but in no 20 event later than the fifteenth day of each month pay over to the commis- 21 sioner of taxation and finance and the state comptroller for deposit in 22 the mental health services fund, all monies of the corporation in excess 23 of the aggregate amount of money required to be maintained on deposit in 24 the mental hygiene facilities improvement fund income account pursuant 25 to [paragraph] paragraphs e and g of this subdivision. Prior to making 26 any such payment, the chairman of the corporation shall, on behalf of 27 the directors, make and deliver to the governor and the director of the 28 budget his certificate stating the aggregate amount to be maintained on 29 deposit in the mental hygiene facilities improvement fund income account 30 to comply in full with the provisions of [paragraph e] paragraphs e and 31 g of this subdivision. 32 g. (1) In addition to the amount required to be maintained by para- 33 graph e of this subdivision, there shall be accumulated and set aside in 34 each month in the mental hygiene facilities improvement fund income 35 account, all receipts associated with loans, leases and other agreements 36 with voluntary agencies. The corporation shall provide the amount of 37 such receipts to be set aside to the commissioner of taxation and 38 finance in each month. (2) No later than five days prior to the earlier 39 of when payment is to be made on bonds issued for mental health services 40 facilities purposes pursuant to: (i) the New York state medical care 41 facilities finance agency act; (ii) article five-C of the state finance 42 law; and (iii) article five-F of the state finance law, such set-aside 43 receipts shall be transferred by the commissioner of taxation and 44 finance as agent of the corporation from the mental hygiene facilities 45 improvement fund income account in the amounts set forth in schedules 46 provided by the corporation to the commissioner of taxation and finance 47 in the following priority: first, to the trustee appointed by the New 48 York state medical care facilities finance agency for the bonds issued 49 pursuant to the New York state medical care facilities finance agency 50 act for both voluntary agency and state purposes to pay debt service and 51 other cash requirements due on such bonds on the relevant payment date, 52 second, any remaining amount of such set-aside receipts to the trustee 53 appointed by authorized issuers for the bonds issued pursuant to article 54 five-C of the state finance law to pay debt service and other cash 55 requirements due on such bonds on the relevant payment date and third, 56 any remaining amount of such set-aside to the trustee appointed byS. 1509--C 193 A. 2009--C 1 authorized issuers for the bonds issued pursuant to article five-F of 2 the state finance law to pay debt service and other cash requirements 3 due on such bonds on the relevant payment date. 4 § 49. Subdivisions 5 and 8 of section 97-f of the state finance law, 5 subdivision 5 as amended by section 15 of part BBB of chapter 59 of the 6 laws of 2018 and subdivision 8 as amended by section 59 of part HH of 7 chapter 57 of the laws of 2013, are amended and a new subdivision 9 is 8 added to read as follows: 9 5. The comptroller shall from time to time, but in no event later than 10 the fifteenth day of each month, pay over for deposit in the mental 11 hygiene general fund state operations account all moneys in the mental 12 health services fund in excess of the amount of money required to be 13 maintained on deposit in the mental health services fund. [The] Subject 14 to subdivision nine of this section, the amount required to be main- 15 tained in such fund shall be (i) twenty percent of the amount of the 16 next payment coming due relating to the mental health services facili- 17 ties improvement program under any agreement between the facilities 18 development corporation and the New York state medical care facilities 19 finance agency multiplied by the number of months from the date of the 20 last such payment with respect to payments under any such agreement 21 required to be made semi-annually, plus (ii) those amounts specified in 22 any such agreement with respect to payments required to be made other 23 than semi-annually, including for variable rate bonds, interest rate 24 exchange or similar agreements or other financing arrangements permitted 25 by law. [Prior to making any such payment, the comptroller shall make26and deliver to the director of the budget and the chairmen of the facil-27ities development corporation and the New York state medical care facil-28ities finance agency, a certificate stating the aggregate amount to be29maintained on deposit in the mental health services fund to comply in30full with the provisions of this subdivision.] Concurrently with the 31 making of any such payment, the facilities development corporation shall 32 deliver to the comptroller, the director of the budget and the New York 33 state medical care facilities finance agency a certificate stating the 34 aggregate amount to be maintained on deposit in the mental health 35 services fund to comply in full with the provisions of this subdivision. 36 8. In addition to the amounts required to be maintained on deposit in 37 the mental health services fund pursuant to subdivision five of this 38 section and subject to subdivision nine of this section, the fund shall 39 maintain on deposit an amount equal to the debt service and other cash 40 requirements on mental health services facilities bonds issued by 41 authorized issuers pursuant to sections sixty-eight-b and sixty-nine-n 42 of this chapter. The amount required to be maintained in such fund shall 43 be (i) twenty percent of the amount of the next payment coming due 44 relating to mental health services facilities bonds issued by an author- 45 ized issuer multiplied by the number of months from the date of the last 46 such payment with respect to payments required to be made semi-annually, 47 plus (ii) those amounts specified in any financing agreement between the 48 issuer and the state, acting through the director of the budget, with 49 respect to payments required to be made other than semi-annually, 50 including for variable rate bonds, interest rate exchange or similar 51 agreements or other financing arrangements permitted by law. [Prior to52making any such payment, the comptroller shall make and deliver to the53director of the budget and the chairmen of the facilities development54corporation and the New York state medical care facilities finance agen-55cy, a certificate stating the aggregate amount to be maintained on56deposit in the mental health services fund to comply in full with theS. 1509--C 194 A. 2009--C 1provisions of this subdivision.] Concurrently with the making of any 2 such payment, the facilities development corporation shall deliver to 3 the comptroller, the director of the budget and the New York state 4 medical care facilities finance agency a certificate stating the aggre- 5 gate amount to be maintained on deposit in the mental health services 6 fund to comply in full with the provisions of this subdivision. 7 No later than five days prior to the payment to be made by the state 8 comptroller on such mental health services facilities bonds pursuant to 9 sections ninety-two-z and ninety-two-h of this article, the amount of 10 such payment shall be transferred by the state comptroller from the 11 mental health services fund to the revenue bond tax fund established by 12 section ninety-two-z of this article and the sales tax revenue bond fund 13 established by section ninety-two-h of this article. The accumulation of 14 moneys pursuant to this subdivision and subsequent transfer to the 15 revenue bond tax fund and the sales tax revenue bond fund shall be 16 subordinate in all respects to payments to be made to the New York state 17 medical care facilities finance agency and to any pledge or assignment 18 pursuant to subdivision six of this section. 19 9. In determining the amounts required to be maintained in the mental 20 health services fund under subdivisions five and eight of this section 21 in each month, the amount of receipts associated with loans, leases and 22 other agreements with voluntary agencies accumulated and set aside in 23 the mental hygiene facilities improvement fund income account under 24 paragraph g of subdivision three of section nine of the facilities 25 development corporation act shall be taken into account as a credit but 26 only if such crediting does not result in the amounts required to be 27 maintained in the mental health services fund exclusive of any credit to 28 be less than the amount required under subdivision five of this section 29 in each month. 30 § 49-a. Notwithstanding any provision of law to the contrary, if the 31 financial plan required under sections twenty-two or twenty-three of 32 this article estimates that the General Fund is reasonably anticipated 33 to end the fiscal year with an imbalance of $500 million or more, the 34 director of the division of the budget shall prepare a plan that shall 35 be submitted to the legislature, which shall identify the general fund 36 and state special revenue fund aid to localities appropriations and 37 related disbursements that may be reduced to eliminate the imbalance 38 identified in the General Fund, provided, however, that the total 39 reduction in disbursements identified in such plan shall not exceed an 40 amount equal to 1.0 percent of estimated disbursements in state operat- 41 ing funds for fiscal year 2019-2020. The legislature shall have 30 days 42 after such submission to either prepare its own plan, which may be 43 adopted by concurrent resolution passed by both houses and implemented 44 by the division of the budget, of if after 30 days the legislature fails 45 to adopt its own plan, the reductions to the general fund and state 46 special revenue fund aid to localities appropriations and related 47 disbursements identified in the division of the budget plan will go into 48 effect automatically. To the extent the State is obligated to make 49 payment to any individual or entity pursuant to any appropriation to 50 which an adjustment or reduction is applied in accordance with this 51 section, such obligation shall be reduced commensurate with any adjust- 52 ments or reductions made by the director of the budget and/or by the 53 legislature. The following types of appropriations shall be exempt from 54 reduction in any plan prepared by the budget director and/or any plan 55 adopted by the legislature: (a) public assistance payments for families 56 and individuals and payments for eligible aged, blind and disabledS. 1509--C 195 A. 2009--C 1 persons related to supplemental social security; (b) any reductions that 2 would violate federal law; (c) payments of debt service and related 3 expenses for which the state is constitutionally obligated to pay debt 4 service or is contractually obligated to pay debt service, subject to an 5 appropriation, including where the state has a contingent contractual 6 obligation; and (d) payments the state is obligated to make pursuant to 7 court orders or judgments. The provisions of this section shall expire 8 after March 31, 2020. 9 § 50. This act shall take effect immediately and shall be deemed to 10 have been in full force and effect on and after April 1, 2019; provided, 11 however, that the provisions of sections one, one-a, one-b, two, three, 12 four, five, six, seven, eight, thirteen, fourteen, fifteen, sixteen, 13 seventeen, eighteen, nineteen, twenty, twenty-two, twenty-three, twen- 14 ty-four and forty-nine-a of this act shall expire March 31, 2020 when 15 upon such date the provisions of such sections shall be deemed repealed. 16 PART UUU 17 Section 1. Part II of a chapter of the laws of 2019 amending chapter 18 141 of the laws of 1994 amending the legislative law and the state 19 finance law relating to the operation and administration of the legisla- 20 ture relating to extending such provisions, as proposed in legislative 21 bill numbers S.1507-C and A.2007-C, is amended by adding a new section 22 1-a to read as follows: 23 § 1-a. This act shall not supersede the findings and determinations 24 made by the compensation committee as authorized pursuant to part HHH of 25 chapter 59 of the laws of 2018 unless a court of competent jurisdiction 26 determines that such findings and determinations are invalid or other- 27 wise not applicable or in force. 28 § 2. This act shall take effect on the same date and in the same 29 manner as Part II of a chapter of the laws of 2019 amending chapter 141 30 of the laws of 1994 amending the legislative law and the state finance 31 law relating to the operation and administration of the legislature 32 relating to extending such provisions, as proposed in legislative bill 33 numbers S.1507-C and A.2007-C, takes effect. 34 PART VVV 35 Section 1. Subdivision 7 of section 3 of part E of chapter 60 of the 36 laws of 2015, establishing a commission on legislative, judicial and 37 executive compensation, and providing for the powers and duties of the 38 commission and for the dissolution of the commission, is amended to read 39 as follows: 40 7. The commission shall make a report to the governor, the legislature 41 and the chief judge of the state of its findings, conclusions, determi- 42 nations and recommendations, if any, not later than the thirty-first of 43 December of the year in which the commission is established for judicial 44 compensation and the fifteenth of November the following year for legis- 45 lative and executive compensation. Any findings, conclusions, determi- 46 nations and recommendations in the report must be adopted by a majority 47 vote of the commission and [findings, conclusions, determinations and48recommendations with respect to executive and legislative compensation] 49 shall also be supported by at least one member appointed by each 50 appointing authority. Each recommendation made to implement a determi- 51 nation pursuant to section two of this act shall have the force of law, 52 and shall supersede, where appropriate, inconsistent provisions of arti-S. 1509--C 196 A. 2009--C 1 cle 7-B of the judiciary law, section 169 of the executive law, and 2 sections 5 and 5-a of the legislative law, unless modified or abrogated 3 by statute prior to April first of the year as to which such determi- 4 nation applies to judicial compensation and January first of the year as 5 to which such determination applies to legislative and executive compen- 6 sation. 7 § 2. This act shall take effect immediately. 8 PART WWW 9 Section 1. Section 17 of part F of chapter 60 of the laws of 2015, 10 constituting the infrastructure investment act, as amended by section 14 11 of part RRR of chapter 59 of the laws of 2017, is amended to read as 12 follows: 13 § 17. This act shall take effect immediately and shall expire and be 14 deemed repealed [4] 6 years after such date, provided that, projects 15 with requests for qualifications issued prior to such repeal shall be 16 permitted to continue under this act notwithstanding such repeal. 17 § 2. Section 12 of part H of chapter 58 of the laws of 2016, consti- 18 tuting the transformational economic development infrastructure and 19 revitalization projects act, is amended to read as follows: 20 § 12. This act shall take effect immediately and shall expire and be 21 deemed repealed [3] 5 years after such date, provided that, projects 22 with requests for qualifications issued prior to such repeal shall be 23 permitted to continue under this act notwithstanding such repeal. 24 § 3. This act shall take effect immediately. 25 PART XXX 26 Section 1. (a) Establishment of commission. The state shall establish 27 a system of voluntary public campaign financing for statewide and state 28 legislative public offices. There is hereby established a public 29 campaign financing and election commission to examine, evaluate and make 30 recommendations for new laws with respect to how the State should imple- 31 ment such a system of voluntary public campaign financing for state 32 legislative and statewide public offices, and what the parameters of 33 such a program should be. The commission shall make its recommendations 34 in furtherance of the goals of incentivizing candidates to solicit small 35 contributions, reducing the pressure on candidates to spend inordinate 36 amounts of time raising large contributions for their campaigns, and 37 encouraging qualified candidates to run for office. The commission shall 38 also review and recommend changes to certain aspects of the state 39 election law as detailed herein. The commission's report is due by 40 December 1, 2019 and shall have the full effect of law unless modified 41 or abrogated by statute prior to December 22, 2019. 42 (b) Members of commission. The commission shall be comprised of nine 43 members, two of which shall be appointed by the governor, two of which 44 shall be appointed by the senate majority leader, two of which shall be 45 appointed by the speaker of the assembly, one of which shall be 46 appointed by the senate minority leader, and one of which shall be 47 appointed by the assembly minority leader. The governor, senate majority 48 leader, and speaker of the assembly shall jointly appoint a ninth member 49 to serve on the commission. The commission shall not be fully consti- 50 tuted without the appointment of the ninth member. There shall be no 51 chairperson appointed, and the commission shall be governed by a majori- 52 ty vote, and at all times the commission shall act with a quorum.S. 1509--C 197 A. 2009--C 1 2. The commission shall specifically determine and identify all 2 details and components reasonably related to administration of a public 3 financing program, and shall also specifically determine and identify 4 new election laws in the following areas: 5 (a) ratio of public matching funds to small contributions; 6 (b) limits on total receipt of public funds depending on the office 7 sought by a candidate under the program, including geographic differ- 8 ences in such limits, if any; 9 (c) candidate eligibility thresholds for the program; 10 (d) contribution limits applicable to candidates participating in the 11 program; 12 (e) eligible uses of matchable contributions and public funds; 13 contributions to participating candidates above the matchable portion 14 shall be governed by election law § 14-130; 15 (f) related conditions of compliance with the program; 16 (g) an appropriate state agency to oversee administration and enforce- 17 ment of the program, or recommendation of a new agency if the commission 18 deems such recommendation appropriate; 19 (h) resources necessary to administer and enforce the program; 20 (i) effective date of the program; 21 (j) rules and definitions governing: candidates' eligibility for 22 public financing; political party qualifications; multiple party candi- 23 date nominations and/or designations; and civil violations of public 24 financing rules. 25 3. The commission shall limit its recommendations to a public financ- 26 ing program that has a total maximum annual fiscal cost of no more than 27 100 million dollars. 28 4. (a) The commission shall only meet within the state and must hold 29 at least one hearing at which the public will be afforded an opportunity 30 to provide comments. The commission may hold additional public hearings 31 as it deems necessary. Such additional hearings, if any, may allow for 32 an opportunity to provide public comments. 33 (b) The members of the commission shall receive no compensation for 34 their services but shall be allowed their actual and necessary expenses 35 incurred in the performance of their duties hereunder. Nothing contained 36 herein shall prohibit a member of the commission from receiving his or 37 her salary earned by reason of their state employee position. 38 (c) No member of the commission shall be disqualified from holding any 39 other public office or public employment, nor shall he or she forfeit 40 any such public office or public employment by reason of his or her 41 appointment pursuant to this section, notwithstanding the provisions of 42 any general, special or local law, regulation, ordinance or city char- 43 ter. No person who holds a party position shall be prohibited or 44 disqualified from serving as a member of the commission. 45 (d) To the maximum extent feasible, the commission shall be entitled 46 to request and receive and shall utilize and be provided with such 47 facilities, resources and data of any court, department, division, 48 board, bureau, commission, agency or public authority of the state or 49 any political subdivision thereof as it may reasonably request to prop- 50 erly carry out its powers and duties pursuant to this act. 51 (e) The commission may request, and shall receive, reasonable assist- 52 ance from state agency personnel as is necessary for the performance of 53 its function, including legal guidance as is necessary from legislative 54 and executive counsel.S. 1509--C 198 A. 2009--C 1 5. The commission shall make a report to the governor and the legisla- 2 ture of its findings, conclusions, determinations and recommendations 3 and shall submit such report by December 1, 2019. 4 Any findings, conclusions, determinations and recommendations in the 5 report must be adopted by a majority vote of the commission. Each member 6 of the commission shall report their vote and describe their reasoning 7 for their determination. 8 The commission may report recommendations supported by a majority. 9 Each recommendation made to implement a determination pursuant to this 10 act shall have the force of law, and shall supersede, where appropriate, 11 inconsistent provisions of the election law, unless modified or abrogat- 12 ed by statute prior to December 22, 2019. 13 § 2. If any clause, sentence, subdivision, paragraph, section or part 14 of this act be adjudged by any court of competent jurisdiction to be 15 invalid, such judgment shall not affect, impair or invalidate the 16 remainder thereof, but shall be confined in its operation to the clause, 17 sentence, subdivision, paragraph, section or part thereof directly 18 involved in the controversy in which such judgment shall have been 19 rendered. 20 § 3. This act shall take effect immediately. While any recommendation 21 contained within the commission's final report that is made to implement 22 a determination pursuant to this act shall remain law, the commission 23 itself, as created herein, shall expire and be deemed repealed on and 24 after December 31, 2019. 25 PART YYY 26 Section 1. Paragraph e of subdivision 1 of section 211-d of the educa- 27 tion law, as amended by section 1 of part CCC of chapter 59 of the laws 28 of 2018, is amended to read as follows: 29 e. Notwithstanding paragraphs a and b of this subdivision, a school 30 district that submitted a contract for excellence for the two thousand 31 eight--two thousand nine school year shall submit a contract for excel- 32 lence for the two thousand nine--two thousand ten school year in 33 conformity with the requirements of subparagraph (vi) of paragraph a of 34 subdivision two of this section unless all schools in the district are 35 identified as in good standing and provided further that, a school 36 district that submitted a contract for excellence for the two thousand 37 nine--two thousand ten school year, unless all schools in the district 38 are identified as in good standing, shall submit a contract for excel- 39 lence for the two thousand eleven--two thousand twelve school year which 40 shall, notwithstanding the requirements of subparagraph (vi) of para- 41 graph a of subdivision two of this section, provide for the expenditure 42 of an amount which shall be not less than the product of the amount 43 approved by the commissioner in the contract for excellence for the two 44 thousand nine--two thousand ten school year, multiplied by the 45 district's gap elimination adjustment percentage and provided further 46 that, a school district that submitted a contract for excellence for the 47 two thousand eleven--two thousand twelve school year, unless all schools 48 in the district are identified as in good standing, shall submit a 49 contract for excellence for the two thousand twelve--two thousand thir- 50 teen school year which shall, notwithstanding the requirements of 51 subparagraph (vi) of paragraph a of subdivision two of this section, 52 provide for the expenditure of an amount which shall be not less than 53 the amount approved by the commissioner in the contract for excellence 54 for the two thousand eleven--two thousand twelve school year andS. 1509--C 199 A. 2009--C 1 provided further that, a school district that submitted a contract for 2 excellence for the two thousand twelve--two thousand thirteen school 3 year, unless all schools in the district are identified as in good 4 standing, shall submit a contract for excellence for the two thousand 5 thirteen--two thousand fourteen school year which shall, notwithstanding 6 the requirements of subparagraph (vi) of paragraph a of subdivision two 7 of this section, provide for the expenditure of an amount which shall be 8 not less than the amount approved by the commissioner in the contract 9 for excellence for the two thousand twelve--two thousand thirteen school 10 year and provided further that, a school district that submitted a 11 contract for excellence for the two thousand thirteen--two thousand 12 fourteen school year, unless all schools in the district are identified 13 as in good standing, shall submit a contract for excellence for the two 14 thousand fourteen--two thousand fifteen school year which shall, 15 notwithstanding the requirements of subparagraph (vi) of paragraph a of 16 subdivision two of this section, provide for the expenditure of an 17 amount which shall be not less than the amount approved by the commis- 18 sioner in the contract for excellence for the two thousand thirteen--two 19 thousand fourteen school year; and provided further that, a school 20 district that submitted a contract for excellence for the two thousand 21 fourteen--two thousand fifteen school year, unless all schools in the 22 district are identified as in good standing, shall submit a contract for 23 excellence for the two thousand fifteen--two thousand sixteen school 24 year which shall, notwithstanding the requirements of subparagraph (vi) 25 of paragraph a of subdivision two of this section, provide for the 26 expenditure of an amount which shall be not less than the amount 27 approved by the commissioner in the contract for excellence for the two 28 thousand fourteen--two thousand fifteen school year; and provided 29 further that a school district that submitted a contract for excellence 30 for the two thousand fifteen--two thousand sixteen school year, unless 31 all schools in the district are identified as in good standing, shall 32 submit a contract for excellence for the two thousand sixteen--two thou- 33 sand seventeen school year which shall, notwithstanding the requirements 34 of subparagraph (vi) of paragraph a of subdivision two of this section, 35 provide for the expenditure of an amount which shall be not less than 36 the amount approved by the commissioner in the contract for excellence 37 for the two thousand fifteen--two thousand sixteen school year; and 38 provided further that, a school district that submitted a contract for 39 excellence for the two thousand sixteen--two thousand seventeen school 40 year, unless all schools in the district are identified as in good 41 standing, shall submit a contract for excellence for the two thousand 42 seventeen--two thousand eighteen school year which shall, notwithstand- 43 ing the requirements of subparagraph (vi) of paragraph a of subdivision 44 two of this section, provide for the expenditure of an amount which 45 shall be not less than the amount approved by the commissioner in the 46 contract for excellence for the two thousand sixteen--two thousand 47 seventeen school year; and provided further that a school district that 48 submitted a contract for excellence for the two thousand seventeen--two 49 thousand eighteen school year, unless all schools in the district are 50 identified as in good standing, shall submit a contract for excellence 51 for the two thousand eighteen--two thousand nineteen school year which 52 shall, notwithstanding the requirements of subparagraph (vi) of para- 53 graph a of subdivision two of this section, provide for the expenditure 54 of an amount which shall be not less than the amount approved by the 55 commissioner in the contract for excellence for the two thousand seven- 56 teen--two thousand eighteen school year; and provided further that, aS. 1509--C 200 A. 2009--C 1 school district that submitted a contract for excellence for the two 2 thousand eighteen--two thousand nineteen school year, unless all schools 3 in the district are identified as in good standing, shall submit a 4 contract for excellence for the two thousand nineteen--two thousand 5 twenty school year which shall, notwithstanding the requirements of 6 subparagraph (vi) of paragraph a of subdivision two of this section, 7 provide for the expenditure of an amount which shall be not less than 8 the amount approved by the commissioner in the contract for excellence 9 for the two thousand eighteen--two thousand nineteen school year. For 10 purposes of this paragraph, the "gap elimination adjustment percentage" 11 shall be calculated as the sum of one minus the quotient of the sum of 12 the school district's net gap elimination adjustment for two thousand 13 ten--two thousand eleven computed pursuant to chapter fifty-three of the 14 laws of two thousand ten, making appropriations for the support of 15 government, plus the school district's gap elimination adjustment for 16 two thousand eleven--two thousand twelve as computed pursuant to chapter 17 fifty-three of the laws of two thousand eleven, making appropriations 18 for the support of the local assistance budget, including support for 19 general support for public schools, divided by the total aid for adjust- 20 ment computed pursuant to chapter fifty-three of the laws of two thou- 21 sand eleven, making appropriations for the local assistance budget, 22 including support for general support for public schools. Provided, 23 further, that such amount shall be expended to support and maintain 24 allowable programs and activities approved in the two thousand nine--two 25 thousand ten school year or to support new or expanded allowable 26 programs and activities in the current year. 27 § 2. Section 3614 of the education law, as added by section 4 of part 28 CCC of chapter 59 of the laws of 2018, is amended to read as follows: 29 § 3614. Statement of the total funding allocation. 1. Notwithstanding 30 any provision of law, rule or regulation to the contrary, commencing 31 with the two thousand eighteen--two thousand nineteen school year for 32 school districts which contain at least four schools as reported in the 33 school report card database produced by the commissioner for the two 34 thousand sixteen--two thousand seventeen school year and which receive 35 at least fifty percent of total revenue from state aid as reported in 36 the fiscal profiles master files report produced by the commissioner 37 concerning data on school district expenditures and revenues for the two 38 thousand fifteen--two thousand sixteen school year and for school 39 districts located in a city with a population of more than one million, 40 and commencing with the two thousand nineteen--two thousand twenty 41 school year for school districts containing at least four schools as 42 reported in the school report card database produced by the commissioner 43 for the two thousand sixteen--two thousand seventeen school year, and 44 commencing with the two thousand twenty--two thousand twenty-one school 45 year for all [other] school districts eligible for an apportionment 46 pursuant to subdivision four of section thirty-six hundred two of this 47 part, such school districts shall annually submit to the commissioner 48 and the director of the budget and shall make publicly available and on 49 the district website a detailed statement of the total funding allo- 50 cation for each school in the district for the upcoming school budget 51 year [prior to the first day of] on or before the Friday prior to Labor 52 Day of such school year, provided that: 53 a. Such statements shall be in a statewide uniform form developed by 54 the director of the budget, in consultation with the commissioner, 55 provided that when preparing statements districts shall adhere to and 56 complete the prescribed form accurately and fully, and provided furtherS. 1509--C 201 A. 2009--C 1 that the director of the budget shall request in such form only informa- 2 tion that is known to, or may be ascertained or estimated by, the 3 district. Provided, further, that each local educational agency shall 4 include in such statement the approach used to allocate funds to each 5 school and that such statement shall include but not be limited to sepa- 6 rate entries for each individual school, demographic data for the 7 school, per pupil funding level, source of funds, and uniform decision 8 rules regarding allocation of centralized spending to individual schools 9 from all funding sources. 10 b. Within [thirty] forty-five days of submission of such statement by 11 a school district, the commissioner and director of the budget shall 12 review such statement and determine whether the statement is complete 13 and is in the format required by paragraph a of this subdivision. If 14 such statement is determined to be complete and in the format required 15 by paragraph a of this subdivision, a written acknowledgement of such 16 shall be sent to the school district. If no determination is made by the 17 commissioner and the director of the budget within [thirty] forty-five 18 days of submission of the statement, such statement shall be deemed 19 approved. Should the commissioner or the director of the budget request 20 additional information from the school district to determine complete- 21 ness, the district shall submit such requested information to the 22 commissioner and the director of the budget within thirty days of such 23 request and the commissioner and the director of the budget's deadline 24 for review and determination shall be extended by [thirty] forty-five 25 days from the date of submission of the additional requested informa- 26 tion. If the commissioner or director of the budget determine a school 27 district's spending statement to be noncompliant, such school district 28 shall be allowed to submit a revised spending statement at any time. 29 c. If a school district fails to submit a statement that is complete 30 and in the format required by paragraph a of this subdivision [by the31first day] on or before the Friday prior to Labor Day of such school 32 year or if the commissioner or director of the budget determine the 33 school district's spending statement to be noncompliant, a written 34 explanation shall be provided and the school district will have thirty 35 days to cure. If the school district does not cure within thirty days, 36 at the joint direction of the director of the budget and the commission- 37 er, the comptroller of the city in which such school district is situ- 38 ated, or if the city does not have an elected comptroller, the chief 39 financial officer of the city, or for school districts not located in a 40 city, the chief financial officer of the town in which the majority of 41 the school district is situated shall be authorized, at his or her 42 discretion, to obtain appropriate information from the school district, 43 and shall be authorized to complete such form and submit such statement 44 to the director of the budget and the commissioner for approval in 45 accordance with paragraph b of this subdivision. Where the comptroller 46 or chief financial officer exercises the authority to submit such form, 47 such submission shall occur within sixty days following notification of 48 the school district's failure to cure. Nothing in this paragraph shall 49 preclude a school district from submitting a spending statement for 50 approval by the director of the budget and the commissioner at any time. 51 2. Nothing in this section shall alter or suspend statutory school 52 district budget and voting or approval requirements. 53 3. a. For the two thousand nineteen--two thousand twenty school year 54 and thereafter, any school district that is required to submit a state- 55 ment under subdivision one of this section for the base year with an 56 underfunded high-need school shall prioritize all such underfunded high-S. 1509--C 202 A. 2009--C 1 need schools among its individual schools, and shall submit to the 2 commissioner on or before September first of the current year a report 3 specifying how such district effectuated appropriate funding for the 4 underfunded high-need schools. 5 b. On or before May first of the base year, the director of the budget 6 shall produce a list of underfunded high-need schools, as defined in 7 paragraph c of this subdivision. Provided, however, that the director of 8 the budget shall exclude from this list schools within district seven- 9 ty-five of the city school district of New York, schools that are of the 10 same school type within a district but do not serve any grade levels 11 that overlap, schools serving only students in prekindergarten, or any 12 other schools with irregular or outlying properties. 13 c. For purposes of this subdivision: 14 (1) "school type" for any school shall mean elementary, middle, high, 15 pre-k only, or K-12, as defined by the commissioner, provided that for 16 purposes of this subdivision, a "middle" school shall include any school 17 with the grade organization of either a middle school or a junior high 18 school, and a "high" school shall include any school with the grade 19 organization of either a senior high school or a junior-senior high 20 school; 21 (2) "underfunded high-need school" shall mean a school within a school 22 district that has been deemed both a significantly high-need school and 23 a significantly low funded school; 24 (3) "student need index" for any school shall mean the quotient 25 arrived at when dividing the weighted student enrollment as defined 26 herein by the K-12 enrollment for the base year as reported on the 27 statement required pursuant to this section; 28 (4) "average student need index by school type" shall mean the 29 quotient arrived at when dividing the sum of weighted student enrollment 30 as defined herein for all schools within a school district of the same 31 school type by the K-12 enrollment for the base year for all schools in 32 a school district of the same school type as reported on the statement 33 required pursuant to this section; 34 (5) "weighted student enrollment" for any school shall mean the sum 35 of: (A) K-12 enrollment plus (B) the product of the number of students 36 eligible to receive free and reduced price lunch multiplied by sixty- 37 five one-hundredths (0.65) plus (C) the product of the number of English 38 language learners multiplied by one-half (0.5), plus (D) the product of 39 the number of students with disabilities multiplied by one and forty-one 40 one-hundredths (1.41), for the base year as reported on the statement 41 required pursuant to this section; 42 (6) "significantly high-need school" shall mean a school with a 43 student need index greater than the product of the average student need 44 index by school type within the school district multiplied by one and 45 five one-hundredths (1.05); 46 (7) "per pupil expenditures" for any school shall mean the quotient 47 arrived at when dividing the expenditure amount as reported for the base 48 year in the statement required pursuant to this section, excluding 49 expenditures for prekindergarten and preschool special education 50 programs and central district costs by the weighted student enrollment 51 of the school; 52 (8) "average per pupil expenditures by school type" shall mean the 53 quotient arrived at when dividing (A) the sum of the expenditure amounts 54 reported for the base year in the statement required pursuant to this 55 section, excluding expenditures for prekindergarten and preschool 56 special education programs and central district costs, for all schoolsS. 1509--C 203 A. 2009--C 1 within a school district of the same school type by (B) the weighted 2 student enrollment for the base year for all schools in a school 3 district of the same school type as reported on the statement required 4 pursuant to this section; 5 (9) "significantly low funded school" shall mean a school within a 6 school district that has per pupil expenditures less than the product of 7 the average per pupil expenditures by school type within the school 8 district multiplied by ninety-five one-hundredths (0.95). 9 (10) "base year" shall mean the base year as defined in paragraph b of 10 subdivision one of section thirty-six hundred two of this part. 11 (11) "current year" shall mean the current year as defined in para- 12 graph a of subdivision one of section thirty-six hundred two of this 13 part. 14 § 3. Paragraph bb of subdivision 1 of section 3602 of the education 15 law, as added by section 25 of part A of chapter 58 of the laws of 2011, 16 is amended to read as follows: 17 bb. "Personal income growth index" shall mean (1) for the two thousand 18 twelve--two thousand thirteen school year, the average of the quotients 19 for each year in the period commencing with the two thousand five--two 20 thousand six state fiscal year and finishing with the two thousand nine- 21 -two thousand ten state fiscal year of the total personal income of the 22 state for each such year divided by the total personal income of the 23 state for the immediately preceding state fiscal year, but not less than 24 one [and], (2) for the two thousand thirteen--two thousand fourteen 25 [school year and each school year thereafter] through two thousand nine- 26 teen--two thousand twenty school years, the quotient of the total 27 personal income of the state for the state fiscal year one year prior to 28 the state fiscal year in which the base year commenced divided by the 29 total personal income of the state for the immediately preceding state 30 fiscal year, but not less than one and (3) for the two thousand twenty- 31 -two thousand twenty-one school year and each school year thereafter, 32 the average of the quotients for each year in the period commencing with 33 the state fiscal year nine years prior to the state fiscal year in which 34 the base year began and finishing with the state fiscal year prior to 35 the state fiscal year in which the base year began of the total personal 36 income of the state for each such year divided by the total personal 37 income of the state for the immediately preceding state fiscal year, but 38 not less than one. 39 § 4. Paragraph e of subdivision 4 of section 3602 of the education 40 law, as amended by section 9-b of part CCC of chapter 59 of the laws of 41 2018, is amended to read as follows: 42 e. Community schools aid set-aside. Each school district shall set 43 aside from its total foundation aid computed for the current year pursu- 44 ant to this subdivision an amount equal to the sum of (i) the amount, if 45 any, set forth for such district as "COMMUNITY SCHL AID (BT1617)" in the 46 data file produced by the commissioner in support of the enacted budget 47 for the two thousand sixteen--two thousand seventeen school year and 48 entitled "SA161-7", (ii) the amount, if any, set forth for such district 49 as "COMMUNITY SCHL INCR" in the data file produced by the commissioner 50 in support of the executive budget request for the two thousand seven- 51 teen--two thousand eighteen school year and entitled "BT171-8", [and] 52 (iii) the amount, if any, set forth for such district as "COMMUNITY 53 SCHOOLS INCREASE" in the data file produced by the commissioner in 54 support of the executive budget for the two thousand eighteen--two thou- 55 sand nineteen school year and entitled "BT181-9", and (iv) the amount, 56 if any, set forth for such district as "19-20 COMMUNITY SCHOOLS INCR" inS. 1509--C 204 A. 2009--C 1 the data file produced by the commissioner in support of the executive 2 budget for the two thousand nineteen--two thousand twenty school year 3 and entitled "BT192-0". Each school district shall use such "COMMUNITY 4 SCHL AID (BT1617)" amount to support the transformation of school build- 5 ings into community hubs to deliver co-located or school-linked academ- 6 ic, health, mental health, nutrition, counseling, legal and/or other 7 services to students and their families, including but not limited to 8 providing a community school site coordinator, or to support other costs 9 incurred to maximize students' academic achievement. Each school 10 district shall use such "COMMUNITY SCHL INCR" amount to support the 11 transformation of school buildings into community hubs to deliver co-lo- 12 cated or school linked academic, health, mental health services and 13 personnel, after-school programming, dual language programs, nutrition, 14 counseling, legal and/or other services to students and their families, 15 including but not limited to providing a community school site coordina- 16 tor and programs for English language learners, or to support other 17 costs incurred to maximize students' academic achievement, provided 18 however that a school district whose "COMMUNITY SCHL INCR" amount 19 exceeds one million dollars ($1,000,000) shall use an amount equal to 20 the greater of one hundred fifty thousand dollars ($150,000) or ten 21 percent of such "COMMUNITY SCHL INCR" amount to support such transforma- 22 tion at schools with extraordinary high levels of student need as iden- 23 tified by the commissioner, subject to the approval of the director of 24 the budget. Each school district shall use such "COMMUNITY SCHOOLS 25 INCREASE" to support the transformation of school buildings into commu- 26 nity hubs to deliver co-located or school linked academic, health, 27 mental health services and personnel, after-school programming, dual 28 language programs, nutrition, counseling, legal and/or other services to 29 students and their families, including but not limited to providing a 30 community school site coordinator and programs for English language 31 learners, or to support other costs incurred to maximize students' 32 academic achievement. Each school district shall use such "19-20 COMMU- 33 NITY SCHOOLS INCR" to support the transformation of school buildings 34 into community hubs to deliver co-located or school linked academic, 35 health, mental health services and personnel, after-school programming, 36 dual language programs, nutrition, trauma informed support, counseling, 37 legal and/or other services to students and their families, including 38 but not limited to providing a community school site coordinator and 39 programs for English language learners, or to support other costs 40 incurred to maximize students' academic achievement. 41 § 5. Subdivision 1 of section 3602 of the education law is amended by 42 adding a new paragraph ii to read as follows: 43 ii. (1) "Direct certification count" shall be equal to the number of 44 children eligible for free meals or free milk based on information 45 obtained directly from the office of temporary and disability assistance 46 administering the supplemental nutrition assistance program and the 47 department of health administering Medicaid and providing data as per 48 the United States department of agriculture Medicaid demonstration 49 project. 50 (2) "Direct certification enrollment" shall mean enrollment collected 51 for purposes of the direct certification matching process. 52 (3) "Direct certification percent" shall mean the quotient arrived at 53 when dividing the direct certification count by the direct certification 54 enrollment. 55 (4) "Three-year direct certification percentage" shall mean the 56 quotient of: (A) the sum of the direct certification count for the baseS. 1509--C 205 A. 2009--C 1 year, plus such direct certification count computed for the year prior 2 to the base year, plus such direct certification count computed for the 3 year two years prior to the base year, divided by (B) the direct certif- 4 ication enrollment for the base year, plus such direct certification 5 enrollment computed for the year prior to the base year, plus such 6 direct certification enrollment computed for the year two years prior to 7 the base year. 8 § 5-a. Subdivision 1 of section 3602 of the education law is amended 9 by adding a new paragraph jj to read as follows: 10 jj. "Small city school districts" shall mean any school districts that 11 were designated as small city school districts or central school 12 districts whose boundaries include a portion of a small city for the 13 school aid computer listing produced by the commissioner in support of 14 the enacted budget for the two thousand fourteen--two thousand fifteen 15 school year and entitled "SA141-5". 16 § 5-b. Subdivision 4 of section 3602 of the education law is amended 17 by adding a new paragraph g to read as follows: 18 g. Foundation aid payable in the two thousand nineteen--two thousand 19 twenty school year. Notwithstanding any provision of law to the contra- 20 ry, foundation aid payable in the two thousand nineteen--two thousand 21 twenty school year shall equal the sum of (1) the total foundation aid 22 base plus (2) the executive foundation aid increase plus (3) the posi- 23 tive difference, if any, of the total foundation aid base as set forth 24 on the school aid computer listing produced by the commissioner in 25 support of the two thousand nineteen--two thousand twenty executive 26 budget and entitled "BT192-0" less the total foundation aid base, plus 27 (4) the greater of tiers A through J. 28 For the purposes of this paragraph, "foundation aid remaining" shall 29 mean the positive difference, if any, of (1) total foundation aid 30 computed pursuant to this section less (2) the total foundation aid base 31 computed pursuant to paragraph j of subdivision one of this section. 32 For the purposes of this paragraph: 33 (i) "Tier A" shall equal the greater of (A) the difference of the 34 product of the total foundation aid base multiplied by seventy-five 35 ten-thousandths (0.0075) less the executive foundation aid increase or 36 (B) the product of the executive foundation aid increase multiplied by 37 five one-hundredths (0.05). 38 (ii) "Tier B" shall equal the product of foundation aid remaining 39 multiplied by the Tier B percent. For purposes of this subparagraph, 40 "Tier B percent" shall mean (A) for a city school district in a city 41 with a population of one million or more, nine thousand eleven hundred- 42 thousandths (0.09011); (B) for a city school district in a city with a 43 population of more than two hundred fifty thousand but less than one 44 million, as of the most recent decennial census, one-tenth (0.1); (C) 45 for a city school district in a city with a population of more than two 46 hundred thousand but less than two hundred fifty thousand, as of the 47 most recent decennial census, six one-hundredths (0.06); (D) for a city 48 school district in a city with a population of more than one hundred 49 fifty thousand but less than two hundred thousand, as of the most recent 50 decennial census, one thousand three-hundred five ten-thousandths 51 (0.1305); (E) for a city school district in a city with a population of 52 more than one hundred twenty-five thousand but less than one hundred 53 fifty thousand, as of the most recent decennial census, eight one-hun- 54 dredths (0.08); and (6) for all other school districts, one hundred 55 thirty-seven ten-thousandths (0.0137).S. 1509--C 206 A. 2009--C 1 (iii) "Tier C" shall equal, for all school districts where (A) the 2 quotient arrived at when dividing the total foundation aid base by total 3 foundation aid is less than five-tenths (0.5), and (B) the pupil wealth 4 ratio for total foundation aid computed pursuant to paragraph a of 5 subdivision three of this section is less than one and one-tenth (1.1) 6 or the difference of the combined wealth ratio for the base year less 7 the combined wealth ratio for the current year is greater than twenty- 8 five one-thousandths (0.025), the difference of the product of total 9 foundation aid multiplied by five-tenths (0.5) less the total foundation 10 aid base. 11 (iv) "Tier D" shall equal, for school districts where (A) the quotient 12 arrived at when dividing the public school district enrollment as 13 computed pursuant to paragraph n of subdivision one of this section for 14 the base year by such enrollment for the two thousand eight--two thou- 15 sand nine school year is greater than one and one-tenth (1.1), (B) the 16 quotient arrived at when dividing the English language learner count 17 computed pursuant to paragraph o of subdivision one of this section for 18 the base year by such count for the two thousand twelve--two thousand 19 thirteen school year is greater than one and one-tenth (1.1), (C) the 20 quotient arrived at when dividing the difference of the combined wealth 21 ratio computed pursuant to subparagraph one of paragraph c of subdivi- 22 sion three of this section for the two thousand fourteen--two thousand 23 fifteen school year less such combined wealth ratio for the current year 24 divided by such combined wealth ratio for the two thousand fourteen--two 25 thousand fifteen school year is greater than one-tenth (0.1), and (D) 26 the pupil wealth ratio for total foundation aid computed pursuant to 27 paragraph a of subdivision three of this section is less than one and 28 four-tenths (1.4), the product of foundation aid remaining multiplied by 29 twenty-five one-thousandths (0.025). 30 (v) "Tier E" shall equal, for school districts where (A) the quotient 31 arrived at when dividing the public school district enrollment as 32 computed pursuant to paragraph n of subdivision one of this section for 33 the base year by such enrollment for the two thousand thirteen--two 34 thousand fourteen school year is less than one, (B) the three-year 35 direct certification percentage as defined in paragraph ii of subdivi- 36 sion one of this section is greater than thirty-six one-hundredths 37 (0.36), and (C) the quotient arrived at when dividing the English 38 language learner count computed pursuant to paragraph o of subdivision 39 one of this section for the base year by such count for the two thousand 40 thirteen--two thousand fourteen school year is greater than one and 41 thirty-four one-hundredths (1.34) or the difference of such base year 42 pupils less such pupils for the two thousand seventeen--two thousand 43 eighteen school year is greater than one hundred, the product of founda- 44 tion aid remaining multiplied by two hundred five ten-thousandths 45 (0.0205). 46 (vi) "Tier F" shall equal, for school districts where (A) the quotient 47 arrived at when dividing the total foundation aid base by total founda- 48 tion aid is less than seventy-five one-hundredths (0.75), (B) the three- 49 year direct certification percentage as defined in paragraph ii of 50 subdivision one of this section is greater than forty-four one-hun- 51 dredths (0.44), and (C) the three-year average free and reduced price 52 lunch percent for the current year computed pursuant to paragraph p of 53 subdivision one of this section is greater than fifty-five one-hun- 54 dredths (0.55), the positive difference, if any, of the product of total 55 foundation aid base multiplied by two hundred thirty-eight ten-thous- 56 andths (0.0238) less the executive foundation aid increase.S. 1509--C 207 A. 2009--C 1 (vii) "Tier G" shall equal, for school districts where (A) the pupil 2 wealth ratio for total foundation aid computed pursuant to paragraph a 3 of subdivision three of this section is less than seven-tenths (0.7), 4 and (B) the quotient arrived at when dividing the public school district 5 enrollment for the base year by such enrollment for the two thousand 6 fifteen--two thousand sixteen school year is greater than or equal to 7 one and one one-hundredth (1.01), the product of foundation aid remain- 8 ing multiplied by two hundred seventy-seven ten-thousandths (0.0277). 9 (viii) "Tier H" shall equal, for small city school districts defined 10 pursuant to paragraph jj of subdivision one of this section, the product 11 of the foundation aid remaining multiplied by one thousand one hundred 12 twenty-four ten-thousandths (0.1124). 13 (ix) "Tier I" shall equal, for small city school districts defined 14 pursuant to paragraph jj of subdivision one of this section, the product 15 of the total foundation aid base multiplied by two one-hundredths 16 (0.02). 17 (x) "Tier J" shall equal, for school districts with (A) a sparsity 18 factor computed pursuant to paragraph r of subdivision one of this 19 section greater than zero, and (B) a combined wealth ratio for total 20 foundation aid computed pursuant to paragraph c of subdivision three of 21 this section less than or equal to one and five-tenths (1.5), the great- 22 er of (A) the product of foundation aid remaining multiplied by forty- 23 eight one-thousandths (0.048) or (B) the product of the total foundation 24 aid base multiplied by seventy-five ten-thousandths (0.0075). 25 (xi) The "executive foundation aid increase" shall be equal to the 26 difference of (A) the amounts set forth for each school district as 27 "FOUNDATION AID" under the heading "2019-20 ESTIMATED AIDS" in the 28 school aid computer listing produced by the commissioner in support of 29 the executive budget request for the two thousand nineteen--two thousand 30 twenty school year and entitled "BT192-0" less (B) the amounts set forth 31 for each school district as "FOUNDATION AID" under the heading "2018-19 32 BASE YEAR AIDS" in such computer listing. 33 § 5-c. Clause (ii) of subparagraph 2 of paragraph b of subdivision 4 34 of section 3602 of the education law, as amended by section 9-b of part 35 CCC of chapter 59 of the laws of 2018, is amended to read as follows: 36 (ii) Phase-in foundation increase factor. For the two thousand 37 eleven--two thousand twelve school year, the phase-in foundation 38 increase factor shall equal thirty-seven and one-half percent (0.375) 39 and the phase-in due minimum percent shall equal nineteen and forty-one 40 hundredths percent (0.1941), for the two thousand twelve--two thousand 41 thirteen school year the phase-in foundation increase factor shall equal 42 one and seven-tenths percent (0.017), for the two thousand thirteen--two 43 thousand fourteen school year the phase-in foundation increase factor 44 shall equal (1) for a city school district in a city having a population 45 of one million or more, five and twenty-three hundredths percent 46 (0.0523) or (2) for all other school districts zero percent, for the two 47 thousand fourteen--two thousand fifteen school year the phase-in founda- 48 tion increase factor shall equal (1) for a city school district of a 49 city having a population of one million or more, four and thirty-two 50 hundredths percent (0.0432) or (2) for a school district other than a 51 city school district having a population of one million or more for 52 which (A) the quotient of the positive difference of the foundation 53 formula aid minus the foundation aid base computed pursuant to paragraph 54 j of subdivision one of this section divided by the foundation formula 55 aid is greater than twenty-two percent (0.22) and (B) a combined wealth 56 ratio less than thirty-five hundredths (0.35), seven percent (0.07) orS. 1509--C 208 A. 2009--C 1 (3) for all other school districts, four and thirty-one hundredths 2 percent (0.0431), and for the two thousand fifteen--two thousand sixteen 3 school year the phase-in foundation increase factor shall equal: (1) for 4 a city school district of a city having a population of one million or 5 more, thirteen and two hundred seventy-four thousandths percent 6 (0.13274); or (2) for districts where the quotient arrived at when 7 dividing (A) the product of the total aidable foundation pupil units 8 multiplied by the district's selected foundation aid less the total 9 foundation aid base computed pursuant to paragraph j of subdivision one 10 of this section divided by (B) the product of the total aidable founda- 11 tion pupil units multiplied by the district's selected foundation aid is 12 greater than nineteen percent (0.19), and where the district's combined 13 wealth ratio is less than thirty-three hundredths (0.33), seven and 14 seventy-five hundredths percent (0.0775); or (3) for any other district 15 designated as high need pursuant to clause (c) of subparagraph two of 16 paragraph c of subdivision six of this section for the school aid 17 computer listing produced by the commissioner in support of the enacted 18 budget for the two thousand seven--two thousand eight school year and 19 entitled "SA0708", four percent (0.04); or (4) for a city school 20 district in a city having a population of one hundred twenty-five thou- 21 sand or more but less than one million, fourteen percent (0.14); or (5) 22 for school districts that were designated as small city school districts 23 or central school districts whose boundaries include a portion of a 24 small city for the school aid computer listing produced by the commis- 25 sioner in support of the enacted budget for the two thousand fourteen-- 26 two thousand fifteen school year and entitled "SA1415", four and seven 27 hundred fifty-one thousandths percent (0.04751); or (6) for all other 28 districts one percent (0.01), and for the two thousand sixteen--two 29 thousand seventeen school year the foundation aid phase-in increase 30 factor shall equal for an eligible school district the greater of: (1) 31 for a city school district in a city with a population of one million or 32 more, seven and seven hundred eighty four thousandths percent (0.07784); 33 or (2) for a city school district in a city with a population of more 34 than two hundred fifty thousand but less than one million as of the most 35 recent federal decennial census, seven and three hundredths percent 36 (0.0703); or (3) for a city school district in a city with a population 37 of more than two hundred thousand but less than two hundred fifty thou- 38 sand as of the most recent federal decennial census, six and seventy-two 39 hundredths percent (0.0672); or (4) for a city school district in a city 40 with a population of more than one hundred fifty thousand but less than 41 two hundred thousand as of the most recent federal decennial census, six 42 and seventy-four hundredths percent (0.0674); or (5) for a city school 43 district in a city with a population of more than one hundred twenty- 44 five thousand but less than one hundred fifty thousand as of the most 45 recent federal decennial census, nine and fifty-five hundredths percent 46 (0.0955); or (6) for school districts that were designated as small city 47 school districts or central school districts whose boundaries include a 48 portion of a small city for the school aid computer listing produced by 49 the commissioner in support of the enacted budget for the two thousand 50 fourteen--two thousand fifteen school year and entitled "SA141-5" with a 51 combined wealth ratio less than one and four tenths (1.4), nine percent 52 (0.09), provided, however, that for such districts that are also 53 districts designated as high need urban-suburban pursuant to clause (c) 54 of subparagraph two of paragraph c of subdivision six of this section 55 for the school aid computer listing produced by the commissioner in 56 support of the enacted budget for the two thousand seven--two thousandS. 1509--C 209 A. 2009--C 1 eight school year and entitled "SA0708", nine and seven hundred and 2 nineteen thousandths percent (0.09719); or (7) for school districts 3 designated as high need rural pursuant to clause (c) of subparagraph two 4 of paragraph c of subdivision six of this section for the school aid 5 computer listing produced by the commissioner in support of the enacted 6 budget for the two thousand seven--two thousand eight school year and 7 entitled "SA0708", thirteen and six tenths percent (0.136); or (8) for 8 school districts designated as high need urban-suburban pursuant to 9 clause (c) of subparagraph two of paragraph c of subdivision six of this 10 section for the school aid computer listing produced by the commissioner 11 in support of the enacted budget for the two thousand seven--two thou- 12 sand eight school year and entitled "SA0708", seven hundred nineteen 13 thousandths percent (0.00719); or (9) for all other eligible school 14 districts, forty-seven hundredths percent (0.0047), provided further 15 that for the two thousand seventeen--two thousand eighteen school year 16 the foundation aid increase phase-in factor shall equal (1) for school 17 districts with a census 2000 poverty rate computed pursuant to paragraph 18 q of subdivision one of this section equal to or greater than twenty-six 19 percent (0.26), ten and three-tenths percent (0.103), or (2) for a 20 school district in a city with a population in excess of one million or 21 more, seventeen and seventy-seven one-hundredths percent (0.1777), or 22 (3) for a city school district in a city with a population of more than 23 two hundred fifty thousand but less than one million, as of the most 24 recent decennial census, twelve and sixty-nine hundredths percent 25 (0.1269) or (4) for a city school district in a city with a population 26 of more than one hundred fifty thousand but less than two hundred thou- 27 sand, as of the most recent federal decennial census, ten and seventy- 28 eight one hundredths percent (0.1078), or (5) for a city school district 29 in a city with a population of more than one hundred twenty-five thou- 30 sand but less than one hundred fifty thousand as of the most recent 31 federal decennial census, nineteen and one hundred eight one-thousandths 32 percent (0.19108), or (6) for a city school district in a city with a 33 population of more than two hundred thousand but less than two hundred 34 fifty thousand as of the most recent federal decennial census, ten and 35 six-tenths percent (0.106), or (7) for all other districts, four and 36 eighty-seven one-hundredths percent (0.0487), and for the two thousand 37 [nineteen] twenty--two thousand [twenty] twenty-one school year and 38 thereafter the commissioner shall annually determine the phase-in foun- 39 dation increase factor subject to allocation pursuant to the provisions 40 of subdivision eighteen of this section and any provisions of a chapter 41 of the laws of New York as described therein. 42 § 5-d. Subdivision 4 of section 3627 of the education law, as amended 43 by section 42-b of part CCC of chapter 59 of the laws of 2018, is 44 amended to read as follows: 45 4. Notwithstanding any other provision of law to the contrary, any 46 expenditures for transportation provided pursuant to this section in the 47 two thousand thirteen--two thousand fourteen school year and thereafter 48 and otherwise eligible for transportation aid pursuant to subdivision 49 seven of section thirty-six hundred two of this article shall be consid- 50 ered approved transportation expenses eligible for transportation aid, 51 provided further that for the two thousand thirteen--two thousand four- 52 teen school year such aid shall be limited to eight million one hundred 53 thousand dollars and for the two thousand fourteen--two thousand fifteen 54 school year such aid shall be limited to the sum of twelve million six 55 hundred thousand dollars plus the base amount and for the two thousand 56 fifteen--two thousand sixteen school year [and thereafter] through twoS. 1509--C 210 A. 2009--C 1 thousand eighteen--two thousand nineteen school year such aid shall be 2 limited to the sum of eighteen million eight hundred [and] fifty thou- 3 sand dollars plus the base amount, and for the two thousand nineteen-- 4 two thousand twenty school year and thereafter such aid shall be limited 5 to the sum of nineteen million three hundred fifty thousand dollars plus 6 the base amount. For purposes of this subdivision, "base amount" means 7 the amount of transportation aid paid to the school district for expend- 8 itures incurred in the two thousand twelve--two thousand thirteen school 9 year for transportation that would have been eligible for aid pursuant 10 to this section had this section been in effect in such school year, 11 except that subdivision six of this section shall be deemed not to have 12 been in effect. And provided further that the school district shall 13 continue to annually expend for the transportation described in subdivi- 14 sion one of this section at least the expenditures used for the base 15 amount. 16 § 6. Paragraph d of subdivision 4 of section 3602 of the education 17 law, as amended by section 9-b of part CCC of chapter 59 of the laws of 18 2018, is amended to read as follows: 19 d. For the two thousand fourteen--two thousand fifteen through two 20 thousand [eighteen] twenty-three--two thousand [nineteen] twenty-four 21 school years a city school district of a city having a population of one 22 million or more may use amounts apportioned pursuant to this subdivision 23 for afterschool programs. 24 § 7. Intentionally omitted. 25 § 8. Intentionally omitted. 26 § 9. Intentionally omitted. 27 § 10. Intentionally omitted. 28 § 10-a. Subdivisions 10 and 11 of section 3602-e of the education law, 29 subdivision 10 as amended by section 26 of part YYY of chapter 59 of the 30 laws of 2017, the opening paragraph of subdivision 10 as amended by 31 section 15, subparagraphs (ii) and (iii) of paragraph b of subdivision 32 10 as amended by section 16 and the closing paragraph of paragraph b of 33 subdivision 10 as amended by section 17 of part CCC of chapter 59 of the 34 laws of 2018 and subdivision 11 as amended by section 18 of part CCC of 35 chapter 59 of the laws of 2018, are a