S07509 Summary:

BILL NOS07509B
 
SAME ASSAME AS UNI. A09509-B
 
SPONSORBUDGET
 
COSPNSR
 
MLTSPNSR
 
Amd Various Laws, generally
 
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2020-2021 state fiscal year; extends provisions related to the financial institution data match system for state tax collection purposes; relates to serving an income execution with respect to individual tax debtors without filing a warrant (Part A); relates to extending the hire a veteran credit (Part B); relates to the effectiveness of certain oil and gas charges (Part C); relates to capping the maximum amount of the long-term care insurance credit (Part E); relates to requiring the department of taxation and finance to provide taxpayers with unclaimed tax benefits relating to the earned income credit and deductions (Part F); relates to reforming the tobacco products tax (Part H); relates to the possession of unstamped or illegally stamped cigarettes and authorizes the suspension and revocation of certain licenses and certificates related thereto (Part I); relates to the tax imposed on alcoholic beverages and the annual reporting requirements imposed on alcoholic beverage producers (Part J); relates to the excelsior jobs program and certain incentives for green projects within such program (Part L); modifies certain provisions relating to the definition of qualified film for the purposes of the empire state film production credit and the empire state film post production credit (Part M); relates to providing for the appointment of an acting director of real property tax services in the event the position becomes vacant (Part P); relates to removing references to the former STAR offset program (Part S); relates to assessment ceilings for railroads and local public utility mass real property (Part T); relates to extending the period for enrollment in the STAR income verification program (Part U); relates to financing and constructing a new equine drug testing laboratory (Part V); permits the New York state gaming commission to approve of additional locations within a casino for the operation of sports pools (Part X); relates to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers (Part Z); relates to extending authorization of the New York Jockey Injury Compensation Fund, Inc. to use certain funds to pay certain annual costs (Part CC).
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S07509 Actions:

BILL NOS07509B
 
01/22/2020REFERRED TO FINANCE
02/22/2020AMEND (T) AND RECOMMIT TO FINANCE
02/22/2020PRINT NUMBER 7509A
03/31/2020AMEND (T) AND RECOMMIT TO FINANCE
03/31/2020PRINT NUMBER 7509B
03/31/2020ORDERED TO THIRD READING CAL.621
03/31/2020MESSAGE OF NECESSITY - 3 DAY MESSAGE
03/31/2020PASSED SENATE
03/31/2020DELIVERED TO ASSEMBLY
03/31/2020referred to ways and means
04/01/2020substituted for a9509b
04/01/2020ordered to third reading rules cal.20
04/01/2020motion to amend lost
04/01/2020message of necessity - 3 day message
04/01/2020passed assembly
04/01/2020returned to senate
04/03/2020DELIVERED TO GOVERNOR
04/03/2020SIGNED CHAP.59
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S07509 Committee Votes:

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S07509 Floor Votes:

DATE:04/01/2020MOTION:GARBARINO; To amend YEA/NAY: 53/88
AbbateNOCrespoNOGalefNOLiftonNOPeoples-StokesNOSmithY
AbinantiNOCrouchYGanttERLiPetriYPerryNOSmullenY
ArroyoNOCruzNOGarbarinoYLupardoNOPheffer AmatoNOSolagesNO
AshbyYCusickNOGiglioYMagnarelliNOPichardoNOStecY
AubryNOCymbrowitzNOGlickNOMalliotakisYPretlowNOSteckNO
BarclayYDarlingNOGoodellYManktelowYQuartNOSternY
BarnwellYDavilaNOGottfriedNOMcDonaldNORaYStirpeY
BarrettNODe La RosaNOGriffinYMcDonoughYRamosNOTagueY
BarronNODenDekkerNOGuntherYMcMahonYReillyYTaylorNO
BenedettoNODeStefanoYHawleyYMikulinYReyesNOThieleNO
BichotteNODickensNOHevesiNOMiller B ERRichardsonERVanelNO
BlakeNODilanNOHunterNOMiller MGNORiveraERWalczykY
BlankenbushYDinowitzNOHyndmanNOMiller MLYRodriguezNOWalkerNO
BrabenecYDiPietroYJacobsonNOMontesanoYRosenthal D NOWallaceY
BraunsteinNOD'UrsoNOJaffeeNOMorinelloYRosenthal L NOWalshY
BronsonNOEichensteinNOJean-PierreNOMosleyNORozicNOWeinsteinNO
BuchwaldYEnglebrightNOJohnsYNiouNORyanNOWeprinNO
BurkeYEpsteinNOJonesYNolanNOSalkaYWilliamsNO
ButtenschonYFahyNOJoynerNONorrisYSantabarbaraYWoernerY
ByrneYFallNOKimNOO'DonnellNOSayeghNOWrightNO
ByrnesYFernandezNOKolbYOrtizNOSchimmingerERZebrowskiNO
CahillNOFinchERLalorYOtisNOSchmittYMr. SpeakerNO
CarrollNOFitzpatrickYLavineNOPalmesanoYSeawrightNO
ColtonNOFriendYLawrenceYPalumboYSimonNO
CookNOFrontusNOLentolNOPaulinNOSimotasNO

DATE:04/01/2020Assembly Vote  YEA/NAY: 95/46
AbbateYCrespoYGalefYLiftonYPeoples-StokesYSmithNO
AbinantiYCrouchNOGanttERLiPetriNOPerryYSmullenNO
ArroyoYCruzYGarbarinoNOLupardoYPheffer AmatoYSolagesY
AshbyNOCusickYGiglioNOMagnarelliYPichardoYStecNO
AubryYCymbrowitzYGlickYMalliotakisYPretlowYSteckNO
BarclayNODarlingYGoodellNOManktelowNOQuartYSternY
BarnwellYDavilaYGottfriedYMcDonaldYRaNOStirpeY
BarrettYDe La RosaYGriffinYMcDonoughNORamosYTagueNO
BarronNODenDekkerYGuntherYMcMahonYReillyNOTaylorY
BenedettoYDeStefanoNOHawleyNOMikulinNOReyesNOThieleY
BichotteYDickensYHevesiYMiller B ERRichardsonERVanelY
BlakeYDilanYHunterYMiller MGYRiveraERWalczykNO
BlankenbushNODinowitzYHyndmanYMiller MLNORodriguezYWalkerY
BrabenecNODiPietroNOJacobsonYMontesanoNORosenthal D YWallaceY
BraunsteinYD'UrsoYJaffeeYMorinelloNORosenthal L YWalshNO
BronsonYEichensteinYJean-PierreYMosleyYRozicYWeinsteinY
BuchwaldYEnglebrightYJohnsNONiouYRyanYWeprinY
BurkeYEpsteinYJonesYNolanYSalkaNOWilliamsY
ButtenschonYFahyYJoynerYNorrisNOSantabarbaraNOWoernerY
ByrneNOFallYKimNOO'DonnellYSayeghYWrightY
ByrnesNOFernandezNOKolbNOOrtizYSchimmingerERZebrowskiY
CahillYFinchERLalorNOOtisYSchmittNOMr. SpeakerY
CarrollYFitzpatrickNOLavineYPalmesanoNOSeawrightY
ColtonYFriendNOLawrenceNOPalumboNOSimonY
CookYFrontusYLentolYPaulinYSimotasNO

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S07509 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 7509--B                                            A. 9509--B
 
                SENATE - ASSEMBLY
 
                                    January 22, 2020
                                       ___________
 
        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
 
        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
 
        AN ACT to amend part U of chapter 59 of the laws of 2017,  amending  the
          tax  law,  relating to the financial institution data match system for
          state tax collection purposes, in relation to the effectiveness there-
          of; and to amend part Q of chapter 59 of the laws  of  2013,  amending
          the  tax  law  relating to serving an income execution with respect to
          individual tax debtors without filing a warrant, in  relation  to  the
          effectiveness  thereof  (Part A); to amend the tax law, in relation to
          extending hire a veteran credit for an additional year  (Part  B);  to
          amend  chapter 540 of the laws of 1992, amending the real property tax
          law relating to oil and gas charges, in relation to the  effectiveness
          thereof  (Part  C);  intentionally  omitted (Part D); to amend the tax
          law, in relation to capping the maximum amount of the  long-term  care
          insurance credit (Part E); to amend the tax law and the administrative
          code  of the city of New York, in relation to requiring the department
          of taxation and finance to provide taxpayers with unclaimed tax  bene-
          fits  relating  to  the  earned income credit and deductions (Part F);
          intentionally omitted (Part G); to amend the tax law, in  relation  to
          reforming  the tobacco products tax (Part H); to amend the tax law, in
          relation to the suspension and  revocation  of  certain  licenses  and
          certificates  issued under such law (Part I); to amend the tax law, in
          relation to the tax imposed on  alcoholic  beverages  and  the  annual
          reporting  requirements  imposed on alcoholic beverage producers (Part
          J); intentionally omitted (Part K); to amend the economic  development
          law  and  the  tax  law, in relation to the excelsior jobs program and
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12674-06-0

        S. 7509--B                          2                         A. 9509--B

          certain incentives for green projects within such program (Part L); to
          amend the tax law, in relation to the  empire  state  film  production
          credit  and  the  empire  state  film post production credit (Part M);
          intentionally  omitted  (Part  N);  intentionally omitted (Part O); to
          amend the real property tax law, in  relation  to  providing  for  the
          appointment of an acting director of real property tax services in the
          event  the  position  becomes  vacant  (Part P); intentionally omitted
          (Part Q); intentionally omitted (Part R); to repeal certain provisions
          of the real property tax law and the tax law, in relation to  removing
          references  to  the  former STAR offset program (Part S); to amend the
          real property tax law, in relation to assessment  ceilings  for  rail-
          roads  and  local public utility mass real property (Part T); to amend
          the real property tax law, in relation to  extending  the  period  for
          enrollment  in the STAR income verification program (Part U); to amend
          the racing, pari-mutuel wagering and breeding law and the tax law,  in
          relation to financing and constructing a new equine drug testing labo-
          ratory  (Part V); intentionally omitted (Part W); to amend the racing,
          pari-mutuel wagering and breeding law, in relation to restrictions  on
          sports  wagering  lounges  in  casinos (Part X); intentionally omitted
          (Part Y); 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,  simul-
          casting  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 to amend 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 Z); intentionally omitted (Part
          AA); intentionally omitted (Part BB); and to amend the  racing,  pari-
          mutuel  wagering  and  breeding law, in relation to extending authori-
          zation of the New York Jockey Injury Compensation Fund,  Inc.  to  use
          certain funds to pay certain annual costs (Part CC)
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. This act enacts into law major  components  of  legislation
     2  which are necessary to implement the state fiscal plan for the 2020-2021
     3  state  fiscal  year.  Each  component  is wholly contained within a Part
     4  identified as Parts A through CC. The effective date for each particular
     5  provision contained within such Part is set forth in the last section of
     6  such Part. Any provision in any section contained within a Part, includ-
     7  ing the effective date of the Part, which makes a reference to a section
     8  "of this act", when used in connection with that  particular  component,
     9  shall  be  deemed  to mean and refer to the corresponding section of the
    10  Part in which it is found. Section three of  this  act  sets  forth  the
    11  general effective date of this act.
 
    12                                   PART A

        S. 7509--B                          3                         A. 9509--B
 
     1    Section  1.  Section  2  of  part U of chapter 59 of the laws of 2017,
     2  amending the tax law, relating to the financial institution  data  match
     3  system for state tax collection purposes, is amended to read as follows:
     4    §  2. This act shall take effect immediately and shall expire April 1,
     5  [2020] 2025 when upon such date the provisions  of  this  act  shall  be
     6  deemed repealed.
     7    §  2.  Section 2 of part Q of chapter 59 of the laws of 2013, amending
     8  the tax law, relating to serving an income  execution  with  respect  to
     9  individual tax debtors without filing a warrant, as amended by section 1
    10  of  part  X  of  chapter  59  of the laws of 2017, is amended to read as
    11  follows:
    12    § 2. This act shall take effect immediately and shall  expire  and  be
    13  deemed repealed on and after April 1, [2020] 2025.
    14    § 3. This act shall take effect immediately.
 
    15                                   PART B
 
    16    Section 1. Paragraph (a) and subparagraph 2 of paragraph (b) of subdi-
    17  vision  29  of  section 210-B of the tax law, as amended by section 1 of
    18  part Q of chapter 59 of the  laws  of  2018,  are  amended  to  read  as
    19  follows:
    20    (a) Allowance of credit. For taxable years beginning on or after Janu-
    21  ary  first,  two thousand fifteen and before January first, two thousand
    22  [twenty-one] twenty-two, a taxpayer shall be allowed  a  credit,  to  be
    23  computed  as  provided  in  this subdivision, against the tax imposed by
    24  this article, for hiring and employing, for not less than one  year  and
    25  for not less than thirty-five hours each week, a qualified veteran with-
    26  in the state. The taxpayer may claim the credit in the year in which the
    27  qualified  veteran  completes one year of employment by the taxpayer. If
    28  the taxpayer claims the  credit  allowed  under  this  subdivision,  the
    29  taxpayer may not use the hiring of a qualified veteran that is the basis
    30  for  this  credit  in  the  basis of any other credit allowed under this
    31  article.
    32    (2) who commences employment by the qualified  taxpayer  on  or  after
    33  January  first,  two  thousand  fourteen,  and before January first, two
    34  thousand [twenty] twenty-one; and
    35    § 2. Paragraph 1 and subparagraph (B) of  paragraph  2  of  subsection
    36  (a-2)  of  section 606 of the tax law, as amended by section 2 of part Q
    37  of chapter 59 of the laws of 2018, are amended to read as follows:
    38    (1) Allowance of credit. For taxable years beginning on or after Janu-
    39  ary first, two thousand fifteen and before January first,  two  thousand
    40  [twenty-one]  twenty-two,  a  taxpayer  shall be allowed a credit, to be
    41  computed as provided in this subsection, against the tax imposed by this
    42  article, for hiring and employing, for not less than one  year  and  for
    43  not  less  than  thirty-five hours each week, a qualified veteran within
    44  the state.  The taxpayer may claim the credit in the year in  which  the
    45  qualified  veteran  completes one year of employment by the taxpayer. If
    46  the taxpayer claims  the  credit  allowed  under  this  subsection,  the
    47  taxpayer may not use the hiring of a qualified veteran that is the basis
    48  for  this  credit  in  the  basis of any other credit allowed under this
    49  article.
    50    (B) who commences employment by the qualified  taxpayer  on  or  after
    51  January  first,  two  thousand  fourteen,  and before January first, two
    52  thousand [twenty] twenty-one; and

        S. 7509--B                          4                         A. 9509--B
 
     1    § 3. Paragraph 1 and subparagraph (B) of paragraph  2  of  subdivision
     2  (g-1)  of section 1511 of the tax law, as amended by section 3 of part Q
     3  of chapter 59 of the laws of 2018, are amended to read as follows:
     4    (1) Allowance of credit. For taxable years beginning on or after Janu-
     5  ary  first,  two thousand fifteen and before January first, two thousand
     6  [twenty-one] twenty-two, a taxpayer shall be allowed  a  credit,  to  be
     7  computed  as  provided  in  this subdivision, against the tax imposed by
     8  this article, for hiring and employing, for not less than one  year  and
     9  for not less than thirty-five hours each week, a qualified veteran with-
    10  in  the  state.   The taxpayer may claim the credit in the year in which
    11  the qualified veteran completes one year of employment by the  taxpayer.
    12  If  the  taxpayer  claims the credit allowed under this subdivision, the
    13  taxpayer may not use the hiring of a qualified veteran that is the basis
    14  for this credit in the basis of any  other  credit  allowed  under  this
    15  article.
    16    (B)  who  commences  employment  by the qualified taxpayer on or after
    17  January first, two thousand fourteen,  and  before  January  first,  two
    18  thousand [twenty] twenty-one; and
    19    § 4. This act shall take effect immediately.
 
    20                                   PART C
 
    21    Section  1. Section 2 of chapter 540 of the laws of 1992, amending the
    22  real property tax law relating to oil and gas  charges,  as  amended  by
    23  section  1  of  part  I of chapter 59 of the laws of 2017, is amended to
    24  read as follows:
    25    § 2. This act shall take effect immediately and  shall  be  deemed  to
    26  have been in full force and effect on and after April 1, 1992; provided,
    27  however that any charges imposed by section 593 of the real property tax
    28  law  as  added  by section one of this act shall first be due for values
    29  for assessment rolls with tentative completion dates after July 1, 1992,
    30  and provided further, that this act  shall  remain  in  full  force  and
    31  effect  until  March  31,  [2021] 2024, at which time section 593 of the
    32  real property tax law as added by section  one  of  this  act  shall  be
    33  repealed.
    34    § 2. This act shall take effect immediately.
 
    35                                   PART D

    36                            Intentionally Omitted
 
    37                                   PART E
 
    38    Section  1.  Paragraph  1 of subsection (aa) of section 606 of the tax
    39  law, as amended by section 1 of part P of chapter  61  of  the  laws  of
    40  2005, is amended to read as follows:
    41    (1)  Residents.  [A  taxpayer] There shall be allowed a credit against
    42  the tax imposed by this article in an amount equal to twenty percent  of
    43  the  [premium]  premiums paid during the taxable year for long-term care
    44  insurance.  The credit amount shall not exceed one thousand five hundred
    45  dollars and shall be allowed only if the amount  of  New  York  adjusted
    46  gross  income  required  to  be  reported on the return is less than two
    47  hundred fifty thousand dollars. In order to qualify for such credit, the
    48  taxpayer's premium payment must be for the purchase of or for continuing
    49  coverage under a long-term care insurance policy that qualifies for such
    50  credit pursuant to section one thousand one  hundred  seventeen  of  the

        S. 7509--B                          5                         A. 9509--B
 
     1  insurance  law.  If  the  amount  of  the  credit  allowable  under this
     2  subsection for any taxable year shall exceed the taxpayer's tax for such
     3  year, the excess may be carried over to the following year or years  and
     4  may be deducted from the taxpayer's tax for such year or years.
     5    § 2. This act shall take effect immediately and apply to taxable years
     6  beginning on or after January 1, 2020.
 
     7                                   PART F

     8    Section  1.  Paragraph  6  of subsection (d) of section 606 of the tax
     9  law, as amended by section 3 of part V of chapter  60  of  the  laws  of
    10  2004, is amended to read as follows:
    11    (6)  Notification.  (A)  The  commissioner shall periodically, but not
    12  less than every three years, make efforts to alert taxpayers that may be
    13  currently eligible to receive the credit provided under this subsection,
    14  and the  credit  provided  under  any  local  law  enacted  pursuant  to
    15  subsection  (f)  of  section thirteen hundred ten of this chapter, as to
    16  their potential eligibility. In making the determination  of  whether  a
    17  taxpayer  may  be  eligible  for such credit, the commissioner shall use
    18  such data as may be appropriate and available, including, but not limit-
    19  ed to, data available from the United  States  Department  of  Treasury,
    20  Internal  Revenue  Service  and  New  York  state income tax returns for
    21  preceding tax years.
    22    (B) If the department determines that  the  taxpayer  is  eligible  to
    23  receive  the  credit  provided under this subsection but has not claimed
    24  such credit on his or her  return,  the  department  shall  compute  the
    25  taxpayer's liability and allow the credit, and, if applicable, issue any
    26  refund  for  the allowable credit amount provided under this subsection.
    27  Any refund paid pursuant to this subparagraph shall be deemed  to  be  a
    28  refund  of  an  overpayment  of  tax  as provided in section six hundred
    29  eighty-six of this article, provided, however, that no interest shall be
    30  paid thereon.
    31    § 2. Subsection (f) of section 1310 of  the  tax  law  is  amended  by
    32  adding a new paragraph 6 to read as follows:
    33    (6)  If  the  department  determines  that the taxpayer is eligible to
    34  receive the credit provided under this subsection but  has  not  claimed
    35  such credit on his or her return, the department shall compute and issue
    36  any   refund  for  the  allowable  credit  amount  provided  under  this
    37  subsection. Any refund paid pursuant to this paragraph shall  be  deemed
    38  to  be  a  refund  of  an  overpayment of tax as provided in section six
    39  hundred eighty-six of this chapter, provided, however, that no  interest
    40  shall be paid thereon.
    41    §  3.  Section 613 of the tax law, as added by chapter 563 of the laws
    42  of 1960, is amended to read as follows:
    43    § 613. New York deduction of a resident  individual.    The  New  York
    44  deduction  of  a  resident  individual  shall  be  his New York standard
    45  deduction unless he elects to deduct his  New  York  itemized  deduction
    46  under  the  conditions  set forth in section six hundred fifteen of this
    47  article. If an individual taxpayer has elected to deduct  his  New  York
    48  itemized  deduction  computed pursuant to section six hundred fifteen of
    49  this article, but the department determines that the New  York  standard
    50  deduction  allowable  pursuant  to  section six hundred fourteen of this
    51  article is greater, the department shall recompute  the  taxpayer's  tax
    52  liability  pursuant  to section six hundred eleven of this article using
    53  the New York standard deduction provided in section six hundred fourteen

        S. 7509--B                          6                         A. 9509--B
 
     1  of this article. The department will notify the taxpayer of any  adjust-
     2  ment to the election.
     3    §  4. Subdivision (d) of section 11-1706 of the administrative code of
     4  the city of New York is amended by adding a new paragraph 5 to  read  as
     5  follows:
     6    (5)  If the state commissioner of taxation and finance determines that
     7  the taxpayer is eligible to  receive  the  credit  provided  under  this
     8  subdivision  but  has  not claimed such credit on his or her return, the
     9  state commissioner of taxation and finance shall compute and  issue  any
    10  refund  for the allowable credit amount provided under this subdivision.
    11  Any refund paid pursuant to this paragraph  shall  be  deemed  to  be  a
    12  refund  of  an overpayment of tax as provided in section 11-1786 of this
    13  title, provided, however, that no interest shall be paid thereon.
    14    § 5. This act shall take effect immediately.
 
    15                                   PART G
 
    16                            Intentionally Omitted
 
    17                                   PART H
 
    18    Section 1. Subdivision 6 of section 470 of the tax law,  as  added  by
    19  chapter 61 of the laws of 1989, is amended to read as follows:
    20    6. "Wholesale price." The [established] price for which a manufacturer
    21  or  other  person sells tobacco products to a distributor, including the
    22  federal excise taxes paid by the manufacturer or  other  person,  before
    23  the  allowance  of  any  discount,  trade  allowance,  rebate  or  other
    24  reduction.
    25    [In the absence of such an established price,  a  manufacturer's]  The
    26  invoice  [price  of  any]  received by a distributor with respect to its
    27  purchase of a tobacco product  shall  be  presumptive  evidence  of  the
    28  wholesale  price  of such tobacco product[, and in its absence the price
    29  at which such tobacco products were purchased shall be  presumed  to  be
    30  the wholesale price, unless evidence of a lower wholesale price shall be
    31  established or any industry standard of markups relating to the purchase
    32  price in relation to the wholesale price shall be established].
    33    §  2.  This  act  shall take effect October 1, 2020; provided however,
    34  that this act shall apply to all  tobacco  products  possessed  in  this
    35  state for sale on or after such date.

    36                                   PART I
 
    37    Section  1. Subdivision 9 of section 470 of the tax law, as amended by
    38  chapter 61 of the laws of 1989, is amended to read as follows:
    39    9. "Retail dealer." Any person other than a wholesale  dealer  engaged
    40  in selling cigarettes or tobacco products.  For purposes of section four
    41  hundred  eighty-a of this article and section eleven hundred thirty-four
    42  of this chapter, such term shall include for each such person engaged in
    43  selling cigarettes or tobacco products all "persons required to  collect
    44  tax," as defined in subdivision one of section eleven hundred thirty-one
    45  of this chapter.
    46    § 2. Section 470 of the tax law is amended by adding a new subdivision
    47  21 to read as follows:
    48    21.  "Affiliated  person." Persons are affiliated persons with respect
    49  to each other where one of such persons has  an  ownership  interest  of
    50  more  than  five  percent,  whether direct or indirect, in the other, or

        S. 7509--B                          7                         A. 9509--B
 
     1  where an ownership interest of more than five percent, whether direct or
     2  indirect, is held in each of such persons by another  person,  or  by  a
     3  group  of other persons that are affiliated persons with respect to each
     4  other.
     5    §  3.  Subdivision  1  of  section  480-a of the tax law is amended by
     6  adding a new paragraph (f) to read as follows:
     7    (f) In addition to the grounds for refusal of a registration specified
     8  in section eleven hundred  thirty-four of this chapter, the commissioner
     9  may refuse to register any person as a retail dealer where any tax under
    10  this chapter, or a tax or fee administered by the commissioner under any
    11  other law, has been finally determined to be due from  such  person,  or
    12  from  a  person  required  to collect tax with respect to such person or
    13  another person, and has not been paid.
    14    § 3-a. Paragraph (d) of subdivision 2 of section 480-a of the tax law,
    15  as amended by chapter 760 of the laws of 1992, is  amended  to  read  as
    16  follows:
    17    (d)  Except  as otherwise provided in this section, all the provisions
    18  of article twenty-eight of this chapter relating to the personal liabil-
    19  ity for the tax, administration, collection and  determination  of  tax,
    20  and deposit and disposition of revenue, including section eleven hundred
    21  thirty-eight  of  this  chapter  relating  to  determination  of tax and
    22  section eleven hundred forty-five of this chapter (but  only  paragraphs
    23  one  and  two  of subdivision (a) of such section) relating to penalties
    24  and interest for failure to file a return or pay  tax  within  the  time
    25  required,  shall apply to the applications for registration and the fees
    26  for filing such applications required by this section  and  the  penalty
    27  imposed pursuant to subdivision three of this section, as if such appli-
    28  cations were returns required under section eleven hundred thirty-six of
    29  this  chapter  and  such  filing fees, penalties and interest were taxes
    30  required to be paid pursuant to such article twenty-eight, in  the  same
    31  manner  and  with  the  same force and effect as if the language of such
    32  provisions of such article twenty-eight had been  incorporated  in  full
    33  into  this  article,  except  to  the  extent that any such provision is
    34  either inconsistent with a provision of this section or is not  relevant
    35  thereto  and  with such other modifications as may be necessary to adapt
    36  the language of such provisions  to  the  provisions  of  this  section.
    37  [Section  eleven  hundred thirty-four of such article twenty-eight shall
    38  not apply to this section.] Provided, however, that the commissioner  of
    39  taxation and finance shall refund or credit an application fee paid with
    40  respect  to  the  registration of a vending machine or a retail place of
    41  business in this state through which cigarettes or tobacco products were
    42  to be sold if, prior to the beginning of the calendar year with  respect
    43  to  which  such  registration  relates,  the certificate of registration
    44  described in paragraph (a)  of  this  subdivision  is  returned  to  the
    45  department  of  taxation  and  finance,  or if such certificate has been
    46  destroyed, the retail dealer or vending machine operator  satisfactorily
    47  accounts to the commissioner for the missing certificate, but such vend-
    48  ing  machine  or  retail place of business may not be used to sell ciga-
    49  rettes or tobacco products in this  state  during  such  calendar  year,
    50  unless  it  is  re-registered.  The provisions of section eleven hundred
    51  thirty-nine of this chapter shall apply to the refund or credit  author-
    52  ized  by  the  preceding  sentence and for such purposes, such refund or
    53  credit shall be deemed a refund of tax paid in error provided,  however,
    54  no interest shall be allowed or paid on any such refund.

        S. 7509--B                          8                         A. 9509--B

     1    §  4. Subdivision 4 of section 480-a of the tax law, as added by chap-
     2  ter 629 of the laws of 1996, paragraph (d) as amended by chapter 262  of
     3  the laws of 2000, is amended to read as follows:
     4    4.  (a)  If a retail dealer possesses or sells unstamped or unlawfully
     5  stamped packages of cigarettes, or if a retail dealer is  also  licensed
     6  as  an  agent  pursuant  to  section  four  hundred  seventy-two  and it
     7  possesses unlawfully stamped packages of cigarettes or  sells  unstamped
     8  or  unlawfully  stamped packages of cigarettes at retail, (i) its regis-
     9  tration shall be [suspended] revoked for a period of [not more than  six
    10  months]  one year, or (ii) for a second such possession or sale within a
    11  period of five years[, its] by a retail dealer or any affiliated  person
    12  of  such  retail  dealer, the registration of such retail dealer and the
    13  registration of any retail dealer that is an affiliated person  of  such
    14  retail  dealer shall be [suspended] revoked for a period of [up to thir-
    15  ty-six months] three years, or (iii) for a third such possession or sale
    16  within a period of five years[, its] by a retail dealer  or  any  affil-
    17  iated  person  of  such  retail  dealer,  the registration [may] of such
    18  retail dealer and the registration of  any  retail  dealer  that  is  an
    19  affiliated person of such retail dealer shall be revoked for a period of
    20  [up to] five years. A retail dealer registration shall be [suspended or]
    21  revoked  pursuant  to  this  subdivision  immediately upon such dealer's
    22  receipt of written notice of [suspension or] revocation from the commis-
    23  sioner. [If a retail dealer sells cigarettes through more than one place
    24  of business in this state, the retail dealer registration shall  not  be
    25  suspended  or  revoked pursuant to this subdivision, but the certificate
    26  of registration issued to the place of business, cart, stand,  truck  or
    27  other  merchandising  device where unstamped or unlawfully stamped ciga-
    28  rettes were found shall be suspended or cancelled for possession or sale
    29  of unstamped or unlawfully stamped packages of cigarettes,  as  if  such
    30  certificate of registration were a retail dealer registration. A suspen-
    31  sion  or  cancellation of a certificate of registration shall be treated
    32  as if it  were  a  suspension  or  revocation  of  a  registration.]  If
    33  unstamped  or  unlawfully stamped cigarettes are found in a retail deal-
    34  er's warehouse or a warehouse of any affiliated person  of  such  retail
    35  dealer,  the [suspension or] revocation of the retail dealer's registra-
    36  tion pursuant to this subdivision shall be  applicable  to  each  retail
    37  place of business in this state through which such retail dealer and any
    38  affiliated person of such retail dealer sells cigarettes.
    39    (b) A retail dealer who is notified of a [suspension or] revocation of
    40  its  registration  pursuant  to this subdivision shall have the right to
    41  have the [suspension or] revocation reviewed by the commissioner or  his
    42  or her designee by contacting the department at a telephone number or an
    43  address  to  be  disclosed  in  the notice of [suspension or] revocation
    44  within ten days of such  dealer's  receipt  of  such  notification.  The
    45  retail dealer may present written evidence or argument in support of its
    46  defense  to the [suspension or] revocation, or may appear at a scheduled
    47  conference with the commissioner or his or her designee to present  oral
    48  arguments  and written and oral evidence in support of such defense. The
    49  commissioner or his or her designee is authorized to delay the effective
    50  date of the [suspension or] revocation to enable the  retail  dealer  to
    51  present further evidence or arguments in connection with the [suspension
    52  or] revocation. The commissioner or his or her designee shall cancel the
    53  [suspension or] revocation of registration if the commissioner or his or
    54  her  designee  is  not satisfied by a preponderance of the evidence that
    55  the retail dealer possessed or  sold  unstamped  or  unlawfully  stamped
    56  packages of cigarettes.

        S. 7509--B                          9                         A. 9509--B
 
     1    (c)  An  order of [suspension or] revocation of a retail dealer regis-
     2  tration shall not be reviewable by the division of tax appeals, but  may
     3  be  reviewed pursuant to article seventy-eight of the civil practice law
     4  and rules by a proceeding commenced in the  supreme  court  within  four
     5  months  of  the  [suspension  or] revocation of registration petitioning
     6  that the order of [suspension or] revocation be enjoined or  set  aside.
     7  Such proceeding shall be instituted in the county where the commissioner
     8  has  his  or  her principal office. Upon the filing of such petition the
     9  court shall have jurisdiction to set aside such order of [suspension or]
    10  revocation, in whole or in part, or to dismiss the petition. The  juris-
    11  diction of the supreme court shall be exclusive and its order dismissing
    12  the  petition  or  enjoining or setting aside such order, in whole or in
    13  part, shall be final, subject to review by the appellate division of the
    14  supreme court and the court of appeals in the same manner and  form  and
    15  with the same effect as provided by law for appeals from a judgment in a
    16  special  proceeding.  All such proceedings shall be heard and determined
    17  by the court and by any appellate court as expeditiously as possible and
    18  with lawful precedence over other civil matters.  All  such  proceedings
    19  for  review shall be heard on the petition, transcript and other papers,
    20  and on appeal shall be heard  on  the  record,  without  requirement  of
    21  printing.
    22    (d)  After review of the [suspension or] revocation of registration by
    23  the commissioner or his or her designee is complete, or the time  within
    24  which a retail dealer may request such review has expired without such a
    25  request  having been made, notice of the [suspension or] revocation of a
    26  retail dealer registration pursuant to this subdivision shall  be  given
    27  by  the  commissioner to the head of the division of the lottery for the
    28  purpose of enforcement of section sixteen hundred seven of this  chapter
    29  and  such division may suspend or revoke any license issued with respect
    30  to a lottery agent's specific location pursuant to  article  thirty-four
    31  of  this  chapter if such lottery agent is a retail dealer of cigarettes
    32  whose registration for such location is suspended or revoked pursuant to
    33  this section. In addition, notice of  such  [suspension  or]  revocation
    34  shall  also  be  given  to  the [division of alcoholic beverage control]
    35  state liquor authority and such [suspension or] revocation shall consti-
    36  tute cause, for purposes of section one hundred eighteen of the alcohol-
    37  ic beverage control law, for revocation, cancellation or  suspension  of
    38  any license or permit issued pursuant to such law.
    39    §  5.  Subparagraph  (A)  of paragraph 4 of subdivision (a) of section
    40  1134 of the tax law, as amended by section 21-a of part U of chapter  61
    41  of the laws of 2011, is amended to read as follows:
    42    (A)  Where a person who holds a certificate of authority (i) willfully
    43  fails to file a report or return required by this article, (ii) willful-
    44  ly files, causes to be filed, gives or causes  to  be  given  a  report,
    45  return,  certificate  or  affidavit required under this article which is
    46  false, (iii) willfully fails to comply with the provisions of  paragraph
    47  two  or  three of subdivision (e) of section eleven hundred thirty-seven
    48  of this article, (iv) willfully fails  to  prepay,  collect,  truthfully
    49  account  for  or pay over any tax imposed under this article or pursuant
    50  to the authority of article twenty-nine of this chapter,  (v)  fails  to
    51  obtain  a  bond  pursuant to paragraph two of subdivision (e) of section
    52  eleven hundred thirty-seven of this part, or  fails  to  comply  with  a
    53  notice  issued  by  the commissioner pursuant to paragraph three of such
    54  subdivision, [or] (vi) has been convicted of a  crime  provided  for  in
    55  this  chapter, or (vii) where such person, or any person affiliated with
    56  such person as such term is defined in subdivision twenty-one of section

        S. 7509--B                         10                         A. 9509--B
 
     1  four hundred seventy of this chapter, has had a retail dealer  registra-
     2  tion  issued  pursuant  to section four hundred eighty-a of this chapter
     3  revoked pursuant to subparagraph (iii) of paragraph (a)  of  subdivision
     4  four  of such section four hundred eighty-a, the commissioner may revoke
     5  or suspend such certificate of authority  and  all  duplicates  thereof.
     6  Provided, however, that the commissioner may revoke or suspend a certif-
     7  icate of authority based on the grounds set forth in clause (vi) of this
     8  subparagraph  only  where  the  conviction referred to occurred not more
     9  than one year prior  to  the  date  of  revocation  or  suspension;  and
    10  provided  further  that  where  the  commissioner  revokes or suspends a
    11  certificate of authority based on the grounds set forth in clause  (vii)
    12  of  this  subparagraph, such suspension or revocation shall continue for
    13  as long as the revocation of the retail dealer registration pursuant  to
    14  section four hundred eighty-a of this chapter remains in effect.
    15    §  6.  Subparagraph  (A)  of paragraph 4 of subdivision (a) of section
    16  1134 of the tax law, as amended by chapter 2 of the  laws  of  1995,  is
    17  amended to read as follows:
    18    (A)  Where a person who holds a certificate of authority (i) willfully
    19  fails to file a report or return required by this article, (ii) willful-
    20  ly files, causes to be filed, gives or causes  to  be  given  a  report,
    21  return,  certificate  or  affidavit required under this article which is
    22  false, (iii) willfully fails to comply with the provisions of  paragraph
    23  two  or  three of subdivision (e) of section eleven hundred thirty-seven
    24  of this article, (iv) willfully fails  to  prepay,  collect,  truthfully
    25  account  for  or pay over any tax imposed under this article or pursuant
    26  to the authority of article twenty-nine of this chapter,  [or]  (v)  has
    27  been  convicted  of  a crime provided for in this chapter, or (vi) where
    28  such person, or any person affiliated with such person as such  term  is
    29  defined  in  subdivision  twenty-one  of section four hundred seventy of
    30  this chapter, has had a retail dealer registration  issued  pursuant  to
    31  section  four  hundred  eighty-a  of  this  chapter suspended or revoked
    32  pursuant to subparagraph (iii) of paragraph (a) of subdivision  four  of
    33  such  section  four  hundred  eighty-a,  the  commissioner may revoke or
    34  suspend such  certificate  of  authority  and  all  duplicates  thereof.
    35  Provided, however, that the commissioner may revoke or suspend a certif-
    36  icate  of authority based on the grounds set forth in clause (v) of this
    37  subparagraph only where the conviction referred  to  occurred  not  more
    38  than  one  year  prior  to  the  date  of  revocation or suspension; and
    39  provided further that where  the  commissioner  revokes  or  suspends  a
    40  certificate  of  authority based on the grounds set forth in clause (vi)
    41  of this subparagraph, such suspension or revocation shall  continue  for
    42  as  long as the revocation of the retail dealer registration pursuant to
    43  section four hundred eighty-a of this chapter remains in effect.
    44    § 7. Subparagraph (B) of paragraph 4 of  subdivision  (a)  of  section
    45  1134  of  the  tax  law, as amended by chapter 2 of the laws of 1995, is
    46  amended to read as follows:
    47    (B) Where a person files a certificate of registration for  a  certif-
    48  icate of authority under this subdivision and in considering such appli-
    49  cation  the  commissioner ascertains that (i) any tax imposed under this
    50  chapter or any related statute, as defined in section  eighteen  hundred
    51  of  this chapter, has been finally determined to be due from such person
    52  and has not been paid in full, (ii) a tax due under this article or  any
    53  law,  ordinance or resolution enacted pursuant to the authority of arti-
    54  cle twenty-nine of this chapter has been finally determined  to  be  due
    55  from  an  officer,  director,  partner  or employee of such person, and,
    56  where such person is a limited  liability  company,  also  a  member  or

        S. 7509--B                         11                         A. 9509--B
 
     1  manager  of  such  person,  in  the  officer's,  director's,  partner's,
     2  member's, manager's or employee's  capacity  as  a  person  required  to
     3  collect  tax on behalf of such person or another person and has not been
     4  paid,  (iii)  such  person has been convicted of a crime provided for in
     5  this chapter within one year from the date on which such certificate  of
     6  registration is filed, (iv) an officer, director, partner or employee of
     7  such person, and, where such person is a limited liability company, also
     8  a  member  or  manager of such person, which officer, director, partner,
     9  member, manager or employee is a  person  required  to  collect  tax  on
    10  behalf  of  such  person filing a certificate of registration has in the
    11  officer's, director's,  partner's,  member's,  manager's  or  employee's
    12  capacity as a person required to collect tax on behalf of such person or
    13  of another person been convicted of a crime provided for in this chapter
    14  within  one year from the date on which such certificate of registration
    15  is filed, (v) a shareholder owning more than fifty percent of the number
    16  of shares of stock of such person (where such person is  a  corporation)
    17  entitling  the  holder  thereof to vote for the election of directors or
    18  trustees, who owned more than fifty percent of the number of such shares
    19  of another person (where such other person is a corporation) at the time
    20  any tax imposed under this chapter or any related statute as defined  in
    21  section  eighteen  hundred  of this chapter was finally determined to be
    22  due and where such tax has not been paid in full, or at  the  time  such
    23  other person was convicted of a crime provided for in this chapter with-
    24  in  one  year from the date on which such certificate of registration is
    25  filed, [or] (vi) a certificate of authority issued to  such  person  has
    26  been revoked or suspended pursuant to subparagraph (A) of this paragraph
    27  within  one year from the date on which such certificate of registration
    28  is filed, or (vii) a  retail  dealer  registration  issued  pursuant  to
    29  section  four hundred eighty-a of this chapter to such person, or to any
    30  person affiliated with such person as such term is defined  in  subdivi-
    31  sion  twenty-one  of  section  four hundred seventy of this chapter, has
    32  been revoked pursuant to subparagraph (iii) of paragraph (a) of subdivi-
    33  sion four of such section four hundred eighty-a, where  such  revocation
    34  remains in effect, the commissioner may refuse to issue a certificate of
    35  authority.
    36    §  8.  This act shall take effect September 1, 2020 and shall apply to
    37  the possession or sale of  unstamped  or  illegally  stamped  cigarettes
    38  occurring on and after such date; provided, however, that the amendments
    39  to subparagraph (A) of paragraph 4 of subdivision (a) of section 1134 of
    40  the  tax law made by section five of this act shall not affect the expi-
    41  ration of such subparagraph and shall expire therewith, when  upon  such
    42  date the provisions of section six of this act shall take effect.
 
    43                                   PART J
 
    44    Section  1.  Paragraph  (e) of subdivision 1 of section 424 of the tax
    45  law, as amended by chapter 190 of the laws of 1990, is amended  to  read
    46  as follows:
    47    (e)  Sixty-seven cents per liter upon liquors containing not more than
    48  twenty-four per centum of alcohol by volume  except  liquors  containing
    49  not  more  than  two per centum of alcohol by volume, upon which the tax
    50  shall be [one cent per liter] zero; and
    51    § 2. Paragraph (g) of subdivision 1 of section 424 of the tax law,  as
    52  amended  by chapter 433 of the laws of 1978 and the opening paragraph as
    53  amended by chapter 508 of the laws  of  1993,  is  amended  to  read  as
    54  follows:

        S. 7509--B                         12                         A. 9509--B
 
     1    (g)  For  purposes  of  this  chapter, it is presumed that liquors are
     2  possessed for the purpose of sale in  this  state  if  the  quantity  of
     3  liquors  possessed in this state, imported or caused to be imported into
     4  this state or produced, distilled, manufactured,  compounded,  mixed  or
     5  fermented  in  this state exceeds ninety liters. Such presumption may be
     6  rebutted by the introduction of substantial evidence to the contrary. In
     7  any case where the quantity of alcoholic beverages taxable  pursuant  to
     8  this  article  is  a  fractional part of one liter (or one gallon in the
     9  case of beers) or an amount greater than a whole multiple of liters  (or
    10  gallons  in  the case of beers), the amount of tax levied and imposed on
    11  such fractional part of one liter (or one gallon in the case of  beers),
    12  or  fractional part of a liter (or gallon) in excess of a whole multiple
    13  of liters or gallons shall be such fractional part of the  rate  imposed
    14  by paragraphs (a) through (f).
    15    Notwithstanding  any other provision of this article, the [tax commis-
    16  sion] commissioner may permit the purchase of [liquors and wines]  alco-
    17  holic  beverages  without  tax  by  a person registered as a distributor
    18  under section four hundred twenty-one  of  this  article  [holder  of  a
    19  distiller's  license  or  a  winery  license, issued by the state liquor
    20  authority] from another person so registered [holder  of  a  distiller's
    21  license  or  a winery license, issued by such authority], in which event
    22  the [liquors and wines] alcoholic beverage so purchased shall be subject
    23  to the taxes imposed by this article in the hands of  the  purchaser  in
    24  the same manner and to the same extent as if such purchaser had imported
    25  or  caused  the  same  to  be  imported into this state or had produced,
    26  distilled, manufactured, brewed, compounded, mixed or fermented the same
    27  within this state.
    28    § 3. Subparagraph (C) of paragraph 1 of  subdivision  (i)  of  section
    29  1136  of  the  tax law, as separately amended by chapters 229 and 485 of
    30  the laws of 2015, is amended, and a new subparagraph  (D)  is  added  to
    31  read as follows:
    32    (C)  Every  wholesaler,  as  defined by section three of the alcoholic
    33  beverage control law, if it has made a sale of an alcoholic beverage, as
    34  defined by section four hundred twenty of this chapter, without collect-
    35  ing sales or use tax during the period covered by the return, except (i)
    36  a sale to a person that has furnished an exempt organization certificate
    37  to the wholesaler for that sale; or (ii) a sale  to  another  wholesaler
    38  whose license under the alcoholic beverage control law does not allow it
    39  to  make retail sales of the alcoholic beverage. For each vendor, opera-
    40  tor, or recipient to  whom  the  wholesaler  has  made  a  sale  without
    41  collecting  sales  or  compensating use tax, the return must include the
    42  total value of those sales made during the period covered by the  return
    43  (excepting  the sales described in clauses (i) and (ii) of this subpara-
    44  graph) and the vendor's, operator's or recipient's state liquor authori-
    45  ty license number, along with the information required by paragraph  two
    46  of  this  subdivision.  [A  person  operating  pursuant to a farm winery
    47  license as provided in section seventy-six-a of the  alcoholic  beverage
    48  control  law,  or  a  person  operating  pursuant to a winery license as
    49  provided in section seventy-six of the alcoholic  beverage  control  law
    50  and  whose  winery  manufactures  less  than  one hundred fifty thousand
    51  finished gallons of wine annually, or a person operating pursuant  to  a
    52  farm  distillery  license  as  provided  in subdivision two-c of section
    53  sixty-one of such law, or a person operating pursuant to a  farm  cidery
    54  license  as  provided in section fifty-eight-c of the alcoholic beverage
    55  control law, or a person operating pursuant to a farm brewery license as
    56  provided in section fifty-one-a of the alcoholic beverage  control  law,

        S. 7509--B                         13                         A. 9509--B

     1  or  a  person  operating  pursuant  to a brewer's license as provided in
     2  section fifty-one of the alcoholic beverage  control  law  who  produces
     3  less  than  sixty thousand barrels of beer a year, or a person operating
     4  pursuant  to  any  combination of such licenses, shall not be subject to
     5  any of the requirements of this subdivision.]
     6    (D) Notwithstanding the provisions of subparagraph (C) of  this  para-
     7  graph,  a  person  operating  pursuant  to any of the following licenses
     8  shall not be subject to any of the requirements of this subdivision: (i)
     9  a farm winery license, as provided in section seventy-six-a of the alco-
    10  holic beverage control law;  (ii)  a  winery  license,  as  provided  in
    11  section  seventy-six  of  the  alcoholic beverage control law, where the
    12  number of gallons of wine, cider and  mead  produced  annually  by  such
    13  person  does  not  exceed  the  annual  limits on the number of finished
    14  gallons of wine, cider and mead permitted  to  be  produced  by  a  farm
    15  winery under subdivision eight of section seventy-six-a of the alcoholic
    16  beverage  control  law;  (iii) a farm distillery license, as provided in
    17  subdivision two-c of section sixty-one of the alcoholic beverage control
    18  law; (iv) a distiller's license, as provided in section sixty-one of the
    19  alcoholic beverage control law, where the number of  gallons  of  liquor
    20  produced  annually  by  such person does not exceed the annual limits on
    21  the number of gallons of liquor permitted  to  be  produced  by  a  farm
    22  distillery under paragraph (f) of subdivision two-c of section sixty-one
    23  of  the  alcoholic  beverage  control law; (v) a farm cidery license, as
    24  provided in section fifty-eight-c of the alcoholic beverage control law;
    25  (vi) a cider producers' license, as provided in section  fifty-eight  of
    26  the alcoholic beverage control law, where the number of gallons of cider
    27  produced  annually  by  such person does not exceed the annual limits on
    28  the number of gallons of cider permitted to be produced by a farm cidery
    29  under subdivision ten of section fifty-eight-c of the alcoholic beverage
    30  control law; (vii) a  farm  brewery  license,  as  provided  in  section
    31  fifty-one-a  of  the  alcoholic  beverage control law; (viii) a brewer's
    32  license, as provided in section  fifty-one  of  the  alcoholic  beverage
    33  control  law,  where  the  number of finished barrels of beer, cider and
    34  braggot produced annually by such person  does  not  exceed  the  annual
    35  number  of  finished  barrels of beer, cider and braggot permitted to be
    36  produced by a farm brewery under subdivision ten of section  fifty-one-a
    37  of  the  alcoholic beverage control law; (ix) a farm meadery license, as
    38  provided in section thirty-one of the alcoholic beverage control law; or
    39  (x) a mead producers' license, as provided  in  section  thirty  of  the
    40  alcoholic  beverage control law, where the number of gallons of mead and
    41  braggot produced annually by such person  does  not  exceed  the  annual
    42  number  of finished barrels of mead and braggot permitted to be produced
    43  by a farm meadery under subdivision ten of  section  thirty-one  of  the
    44  alcoholic  beverage  control  law.  Nothing  in  this subparagraph shall
    45  exempt a person operating pursuant to multiple licenses under the  alco-
    46  holic  beverage control law from the requirements of subparagraph (C) of
    47  this paragraph if such person produces an amount of any alcoholic bever-
    48  age in excess of the amounts permitted to  be  produced  annually  by  a
    49  person  who holds only a farm winery, farm cidery, farm distillery, farm
    50  brewery or farm meadery  license  for  such  beverage,  nor  shall  this
    51  section exempt any person holding a wholesalers' license under the alco-
    52  holic  beverage control law from the requirements of subparagraph (C) of
    53  this paragraph.
    54    § 4. This act shall take effect June 1, 2020.
 
    55                                   PART K

        S. 7509--B                         14                         A. 9509--B
 
     1                            Intentionally Omitted

     2                                   PART L
 
     3    Section  1.  Section 352 of the economic development law is amended by
     4  adding a new subdivision 8-a to read as follows:
     5    8-a. "Green project" means a project deemed  by  the  commissioner  to
     6  make products or develop technologies that are primarily aimed at reduc-
     7  ing  greenhouse  gas  emissions or supporting the use of clean energy in
     8  accordance with goals described in chapter one hundred six of  the  laws
     9  of  two  thousand  nineteen.   "Green project" shall include, but not be
    10  limited to, the manufacture or development of products  or  technologies
    11  or  supply  chain  components  primarily for renewable energy systems as
    12  defined in section sixty-six-p of the public service law, vehicles  that
    13  use  non-hydrocarbon fuels and produce zero or near zero emissions, heat
    14  pumps, energy efficiency, clean energy storage and other  products  that
    15  significantly reduce greenhouse gas emissions by minimizing the utiliza-
    16  tion  of  depletable  resources  or  by improving industrial efficiency.
    17  "Green project" shall not include a project primarily  composed  of  (i)
    18  necessarily  local  activities such as retail, building construction, or
    19  the installation, deployment or adoption of a clean  energy  product  or
    20  technology  at an end user's site, or (ii) the production of products or
    21  development of technologies that would produce only marginal and  incre-
    22  mental  energy  savings  or environmental benefits ancillary to the core
    23  function of the product or technology.
    24    § 2. Subdivision 1 of section 353 of the economic development law,  as
    25  amended  by  section  2  of part K of chapter 59 of the laws of 2017, is
    26  amended to read as follows:
    27    1. To be a participant in the excelsior jobs program, a business enti-
    28  ty shall operate in New York state predominantly:
    29    (a) as a financial services data center or a financial  services  back
    30  office operation;
    31    (b) in manufacturing;
    32    (c) in software development and new media;
    33    (d) in scientific research and development;
    34    (e) in agriculture;
    35    (f)  in  the  creation  or  expansion of back office operations in the
    36  state;
    37    (g) in a distribution center;
    38    (h) in an  industry  with  significant  potential  for  private-sector
    39  economic  growth  and  development  in  this state as established by the
    40  commissioner in regulations promulgated pursuant  to  this  article.  In
    41  promulgating  such  regulations  the  commissioner shall include job and
    42  investment criteria;
    43    (i) as an entertainment company;
    44    (j) in music production; [or]
    45    (k) as a life sciences company; or
    46    (l) as a company operating in one of the industries  listed  in  para-
    47  graphs  (b)  through  (e)  of  this  subdivision and engaging in a green
    48  project as defined in section three hundred fifty-two of this article.
    49    § 3. Subdivision 5 of section 354 of the economic development law,  as
    50  amended  by  section  4  of part K of chapter 59 of the laws of 2017, is
    51  amended to read as follows:
    52    5. A participant may claim tax benefits commencing in the first  taxa-
    53  ble  year  that  the  business  enterprise receives a certificate of tax
    54  credit or the first taxable year listed on its preliminary  schedule  of

        S. 7509--B                         15                         A. 9509--B
 
     1  benefits,  whichever is later. A participant may claim such benefits for
     2  the next nine consecutive taxable years, provided that  the  participant
     3  demonstrates  to  the department that it continues to satisfy the eligi-
     4  bility  criteria  specified in section three hundred fifty-three of this
     5  article and subdivision two of this section in  each  of  those  taxable
     6  years, and provided that no tax credits may be allowed for taxable years
     7  beginning  on  or after January first, two thousand [thirty] forty.  If,
     8  in any given year, a  participant  who  has  satisfied  the  eligibility
     9  criteria  specified in section three hundred fifty-three of this article
    10  realizes job creation less than the estimated amount, the  credit  shall
    11  be  reduced  by  the  proportion of actual job creation to the estimated
    12  amount, provided the proportion is at least seventy-five percent of  the
    13  jobs estimated.
    14    §  4.  Subdivisions 1, 2 and 3 of section 355 of the economic develop-
    15  ment law, subdivisions 1 and 2 as amended by section  4  of  part  G  of
    16  chapter  61 of the laws of 2011, and subdivision 3 as amended by section
    17  1 of part YY of chapter 59 of the laws of 2017, are amended to  read  as
    18  follows:
    19    1. Excelsior jobs tax credit component. A participant in the excelsior
    20  jobs program shall be eligible to claim a credit for each net new job it
    21  creates  in  New  York  state.  [The]  In  a project that is not a green
    22  project, the amount of such credit per job shall be equal to the product
    23  of the gross wages paid and up to 6.85 percent. In a green project,  the
    24  amount of such credit per job shall be equal to the product of the gross
    25  wages paid and up to 7.5 percent.
    26    2.  Excelsior  investment  tax  credit component. A participant in the
    27  excelsior jobs program shall be eligible to claim a credit on  qualified
    28  investments.  [The] In a project that is not a green project, the credit
    29  shall be equal to two percent of the cost or  other  basis  for  federal
    30  income  tax  purposes  of the qualified investment.  In a green project,
    31  the credit shall be equal to five percent of the cost or other basis for
    32  federal income tax purposes of the qualified investment.  A  participant
    33  may not claim both the excelsior investment tax credit component and the
    34  investment  tax  credit set forth in subdivision [twelve] one of section
    35  two hundred [ten] ten-B, subsection (a) of section six hundred six,  the
    36  former subsection (i) of section fourteen hundred fifty-six, or subdivi-
    37  sion  (q)  of section fifteen hundred eleven of the tax law for the same
    38  property in any taxable year, except that a participant may  claim  both
    39  the  excelsior  investment  tax  credit component and the investment tax
    40  credit for research and development property. In  addition,  a  taxpayer
    41  who  or  which is qualified to claim the excelsior investment tax credit
    42  component and is also qualified to claim the brownfield tangible proper-
    43  ty credit component under section twenty-one of the tax  law  may  claim
    44  either  the  excelsior  investment tax credit component or such tangible
    45  property credit component, but not both  with  regard  to  a  particular
    46  piece  of  property. A credit may not be claimed until a business enter-
    47  prise has received a certificate of tax credit, provided that  qualified
    48  investments  made  on or after the issuance of the certificate of eligi-
    49  bility but before the issuance of the certificate of tax credit  to  the
    50  business  enterprise, may be claimed in the first taxable year for which
    51  the business  enterprise  is  allowed  to  claim  the  credit.  Expenses
    52  incurred  prior to the date the certificate of eligibility is issued are
    53  not eligible to be included in the calculation of the credit.
    54    3. Excelsior research and development tax credit component. A  partic-
    55  ipant  in the excelsior jobs program shall be eligible to claim a credit
    56  equal to fifty percent of  the  portion  of  the  participant's  federal

        S. 7509--B                         16                         A. 9509--B
 
     1  research  and  development  tax credit that relates to the participant's
     2  research and development expenditures in New York state during the taxa-
     3  ble year; provided however,  if  not  a  green  project,  the  excelsior
     4  research  and development tax credit shall not exceed six percent of the
     5  qualified research and development expenditures attributable  to  activ-
     6  ities conducted in New York state, or, if a green project, the excelsior
     7  research  and  development  tax credit shall not exceed eight percent of
     8  the research and development  expenditures  attributable  to  activities
     9  conducted  in  New  York  state. If the federal research and development
    10  credit has expired,  then  the  research  and  development  expenditures
    11  relating  to the federal research and development credit shall be calcu-
    12  lated as if the federal research and development  credit  structure  and
    13  definition  in  effect  in  two  thousand  nine  were  still  in effect.
    14  Notwithstanding any other provision of this  chapter  to  the  contrary,
    15  research and development expenditures in this state, including salary or
    16  wage expenses for jobs related to research and development activities in
    17  this  state,  may  be  used  as the basis for the excelsior research and
    18  development tax credit component and the qualified  emerging  technology
    19  company facilities, operations and training credit under the tax law.
    20    §  5.  Section  359  of  the  economic  development law, as amended by
    21  section 5 of part K of chapter 59 of the laws of  2017,  is  amended  to
    22  read as follows:
    23    §  359.  Cap on tax credit. The total amount of tax credits [listed on
    24  certificates of tax credit] issued by the commissioner for  any  taxable
    25  year  may not exceed the limitations set forth in this section. One-half
    26  of any amount of tax credits not awarded for a particular  taxable  year
    27  [in  years  two thousand eleven through two thousand twenty-four] may be
    28  used by the commissioner to award tax credits in another taxable year.
 
    29  Credit components in the aggregate           With respect to taxable
    30  shall not exceed:                            years beginning in:
 
    31            $ 50 million                               2011
    32            $ 100 million                              2012
    33            $ 150 million                              2013
    34            $ 200 million                              2014
    35            $ 250 million                              2015
    36            $ 183 million                              2016
    37            $ 183 million                              2017
    38            $ 183 million                              2018
    39            $ 183 million                              2019
    40            $ 183 million                              2020
    41            $ 183 million                              2021
    42            $ 133 million                              2022
    43            $ 83 million                               2023
    44            $ 36 million                               2024
    45            $ 200 million                              2025
    46            $ 200 million                              2026
    47            $ 200 million                              2027
    48            $ 200 million                              2028
    49            $ 200 million                              2029
 
    50    Twenty-five percent of tax credits shall be  allocated  to  businesses
    51  accepted  into  the  program  under  subdivision  four  of section three
    52  hundred fifty-three of this article  and  seventy-five  percent  of  tax

        S. 7509--B                         17                         A. 9509--B
 
     1  credits shall be allocated to businesses accepted into the program under
     2  subdivision three of section three hundred fifty-three of this article.
     3    Provided,  however,  if by September thirtieth of a calendar year, the
     4  department has not allocated the full amount  of  credits  available  in
     5  that  year  to  either:  (i)  businesses accepted into the program under
     6  subdivision four of section three hundred fifty-three of this article or
     7  (ii) businesses accepted into the program  under  subdivision  three  of
     8  section  three hundred fifty-three of this article, the commissioner may
     9  allocate any remaining tax credits  to  businesses  referenced  in  this
    10  paragraph  as needed; provided, however, that under no circumstances may
    11  the aggregate statutory cap for  all  program  years  be  exceeded.  One
    12  hundred  percent  of  the  unawarded amounts remaining at the end of two
    13  thousand [twenty-four] twenty-nine may be allocated in subsequent years,
    14  notwithstanding the fifty percent limitation on any amounts of tax cred-
    15  its not awarded in taxable years two thousand eleven through  two  thou-
    16  sand  [twenty-four] twenty-nine.   Provided, however, no tax credits may
    17  be allowed for taxable years beginning on or after  January  first,  two
    18  thousand [thirty] forty.
    19    §  6.  Subdivision  (b)  of  section  31 of the tax law, as amended by
    20  section 6 of part K of chapter 59 of the laws of  2017,  is  amended  to
    21  read as follows:
    22    (b) To be eligible for the excelsior jobs program credit, the taxpayer
    23  shall  have  been issued a "certificate of tax credit" by the department
    24  of economic development pursuant to subdivision four  of  section  three
    25  hundred  fifty-four  of  the economic development law, which certificate
    26  shall set forth the amount of each credit component that may be  claimed
    27  for  the  taxable year. A taxpayer may claim such credit for ten consec-
    28  utive taxable years commencing  in  the  first  taxable  year  that  the
    29  taxpayer  receives a certificate of tax credit or the first taxable year
    30  listed on its preliminary schedule  of  benefits,  whichever  is  later,
    31  provided  that no tax credits may be allowed for taxable years beginning
    32  on or after January first, two thousand  [thirty]  forty.  The  taxpayer
    33  shall  be  allowed to claim only the amount listed on the certificate of
    34  tax credit for that taxable year. Such certificate must be  attached  to
    35  the  taxpayer's  return.  No  cost  or  expense  paid or incurred by the
    36  taxpayer shall be the basis for more than one component of  this  credit
    37  or  any  other  tax  credit, except as provided in section three hundred
    38  fifty-five of the economic development law.
    39    § 7. This act shall take effect immediately.
 
    40                                   PART M
 
    41    Section 1. Paragraph 2 of subdivision (a) of section  24  of  the  tax
    42  law,  as  amended  by  section  4 of part Q of chapter 57 of the laws of
    43  2010, is amended to read as follows:
    44    (2) The amount of the credit shall be the product (or pro  rata  share
    45  of  the  product,  in the case of a member of a partnership) of [thirty]
    46  twenty-five percent and the qualified production costs paid or  incurred
    47  in  the production of a qualified film, provided that: (i) the qualified
    48  production costs (excluding post  production  costs)  paid  or  incurred
    49  which  are  attributable to the use of tangible property or the perform-
    50  ance of  services  at  a  qualified  film  production  facility  in  the
    51  production  of  such qualified film equal or exceed seventy-five percent
    52  of the production  costs  (excluding  post  production  costs)  paid  or
    53  incurred  which  are attributable to the use of tangible property or the
    54  performance of services at any film production facility within and with-

        S. 7509--B                         18                         A. 9509--B
 
     1  out the state in the production of such qualified film, and (ii)  except
     2  with  respect  to  a  qualified  independent  film production company or
     3  pilot, at least ten percent of the total principal photography  shooting
     4  days  spent  in the production of such qualified film must be spent at a
     5  qualified film production facility. However, if the qualified production
     6  costs (excluding post production costs) which are  attributable  to  the
     7  use  of  tangible property or the performance of services at a qualified
     8  film production facility in the production of  such  qualified  film  is
     9  less  than  three  million  dollars,  then  the portion of the qualified
    10  production costs attributable to the use of  tangible  property  or  the
    11  performance of services in the production of such qualified film outside
    12  of  a  qualified  film  production facility shall be allowed only if the
    13  shooting days spent in New York outside of a film production facility in
    14  the production of such  qualified  film  equal  or  exceed  seventy-five
    15  percent  of  the  total  shooting days spent within and without New York
    16  outside of a film production facility in the production of  such  quali-
    17  fied film. The credit shall be allowed for the taxable year in which the
    18  production  of such qualified film is completed. However, in the case of
    19  a qualified film that receives funds from additional pool 2,  no  credit
    20  shall be claimed before the later of (1) the taxable year the production
    21  of  the  qualified film is complete, or (2) the taxable year immediately
    22  following the allocation year for which  the  film  has  been  allocated
    23  credit by the governor's office for motion picture and television devel-
    24  opment.  If the amount of the credit is at least one million dollars but
    25  less than five million dollars, the credit shall be claimed over  a  two
    26  year  period beginning in the first taxable year in which the credit may
    27  be claimed and in the next succeeding taxable year, with one-half of the
    28  amount of credit allowed being claimed in each year. If  the  amount  of
    29  the credit is at least five million dollars, the credit shall be claimed
    30  over  a  three  year period beginning in the first taxable year in which
    31  the credit may be claimed and in the next two succeeding taxable  years,
    32  with one-third of the amount of the credit allowed being claimed in each
    33  year.
    34    §  2.  Paragraph 2 of subdivision (a) of section 24 of the tax law, as
    35  amended by section 4 of part Q of chapter 57 of the  laws  of  2010,  is
    36  amended to read as follows:
    37    (2)  The  amount of the credit shall be the product (or pro rata share
    38  of the product, in the case of a member  of  a  partnership)  of  thirty
    39  percent  and  the  qualified  production  costs  paid or incurred in the
    40  production of  a  qualified  film,  provided  that:  (i)  the  qualified
    41  production  costs  (excluding  post  production  costs) paid or incurred
    42  which are attributable to the use of tangible property or  the  perform-
    43  ance  of  services  at  a  qualified  film  production  facility  in the
    44  production of such qualified film equal or exceed  seventy-five  percent
    45  of  the  production  costs  (excluding  post  production  costs) paid or
    46  incurred which are attributable to the use of tangible property  or  the
    47  performance of services at any film production facility within and with-
    48  out  the state in the production of such qualified film, and (ii) except
    49  with respect to a  qualified  independent  film  production  company  or
    50  pilot,  at least ten percent of the total principal photography shooting
    51  days spent in the production of such qualified film must be spent  at  a
    52  qualified film production facility. However, if the qualified production
    53  costs  (excluding  post  production costs) which are attributable to the
    54  use of tangible property or the performance of services at  a  qualified
    55  film  production  facility  in  the production of such qualified film is
    56  less than three million dollars,  then  the  portion  of  the  qualified

        S. 7509--B                         19                         A. 9509--B

     1  production  costs  attributable  to  the use of tangible property or the
     2  performance of services in the production of such qualified film outside
     3  of a qualified film production facility shall be  allowed  only  if  the
     4  shooting days spent in New York outside of a film production facility in
     5  the  production  of  such  qualified  film  equal or exceed seventy-five
     6  percent of the total shooting days spent within  and  without  New  York
     7  outside  of  a film production facility in the production of such quali-
     8  fied film. The credit shall be allowed for the taxable year in which the
     9  production of such qualified film is completed. However, in the case  of
    10  a  qualified  film that receives funds from additional pool 2, no credit
    11  shall be claimed before the later of (1) the taxable year the production
    12  of the qualified film is complete, or (2) the first taxable year  begin-
    13  ning  immediately  [following]  after  the allocation year for which the
    14  film has been allocated credit  by  the  governor's  office  for  motion
    15  picture  and  television  development. If the amount of the credit is at
    16  least one million dollars but less than five million dollars, the credit
    17  shall be claimed over a two year period beginning in the  first  taxable
    18  year in which the credit may be claimed and in the next succeeding taxa-
    19  ble year, with one-half of the amount of credit allowed being claimed in
    20  each year. If the amount of the credit is at least five million dollars,
    21  the  credit  shall  be claimed over a three year period beginning in the
    22  first taxable year in which the credit may be claimed and  in  the  next
    23  two succeeding taxable years, with one-third of the amount of the credit
    24  allowed being claimed in each year.
    25    §  3.  Paragraph 3 of subdivision (b) of section 24 of the tax law, as
    26  amended by section 1 of part B of chapter 59 of the  laws  of  2013,  is
    27  amended to read as follows:
    28    (3)  "Qualified  film"  means  a feature-length film, television film,
    29  relocated television production, television pilot [and/or  each  episode
    30  of  a]  or television series, regardless of the medium by means of which
    31  the film, pilot or [episode] series is  created  or  conveyed.  For  the
    32  purposes of the credit provided by this section only, a "qualified film"
    33  with  the  exception  of a television pilot, whose majority of principal
    34  photography shooting days in the production of the  qualified  film  are
    35  shot  in  Westchester, Rockland, Nassau, or Suffolk county or any of the
    36  five New York City boroughs shall have a minimum budget of  one  million
    37  dollars.  A  "qualified film", with the exception of a television pilot,
    38  whose majority of principal photography shooting days in the  production
    39  of  the  qualified  film  are shot in any other county of the state than
    40  those listed in the preceding sentence shall have a  minimum  budget  of
    41  two  hundred fifty thousand dollars. "Qualified film" shall not include:
    42  (i) a documentary film, news or current affairs  program,  interview  or
    43  talk  program,  "how-to"  (i.e., instructional) film or program, film or
    44  program consisting primarily of stock footage, sporting event or  sport-
    45  ing  program, game show, award ceremony, film or program intended prima-
    46  rily for industrial, corporate or institutional  end-users,  fundraising
    47  film  or  program,  daytime  drama (i.e., daytime "soap opera"), commer-
    48  cials, music videos or "reality" program, or (ii) a production for which
    49  records are required under section 2257 of title 18, United States code,
    50  to be maintained with  respect  to  any  performer  in  such  production
    51  (reporting  of  books,  films,  etc.  with  respect to sexually explicit
    52  conduct).
    53    § 4. Paragraph 3 of subdivision (b) of section 24 of the tax  law,  as
    54  amended  by  section  1  of part B of chapter 59 of the laws of 2013, is
    55  amended to read as follows:

        S. 7509--B                         20                         A. 9509--B
 
     1    (3) "Qualified film" means a  feature-length  film,  television  film,
     2  relocated television production, television pilot and/or each episode of
     3  a  television  series,  regardless  of  the medium by means of which the
     4  film, pilot or episode is created or conveyed.  "Qualified  film"  shall
     5  not  include:  (i)  a documentary film, news or current affairs program,
     6  interview or  talk  program,  "how-to"  (i.e.,  instructional)  film  or
     7  program, film or program consisting primarily of stock footage, sporting
     8  event  or  sporting  program, game show, award ceremony, film or program
     9  intended primarily for industrial, corporate or institutional end-users,
    10  fundraising film or program, daytime drama (i.e., daytime "soap opera"),
    11  commercials, music videos or "reality" program[, or]; (ii) a  production
    12  for  which  records  are required under section 2257 of title 18, United
    13  States code, to be maintained with respect  to  any  performer  in  such
    14  production  (reporting  of  books,  films, etc. with respect to sexually
    15  explicit  conduct);  or  (iii)  other  than   a   relocated   television
    16  production, a television series commonly known as variety entertainment,
    17  variety  sketch  and  variety  talk,  i.e., a program with components of
    18  improvisational or scripted content (monologues, sketches,  interviews),
    19  either  exclusively  or in combination with other entertainment elements
    20  such as musical performances, dancing, cooking, crafts, pranks,  stunts,
    21  and games and which may be further defined in regulations of the commis-
    22  sioner  of economic development. However, a qualified film shall include
    23  a television series as described in subparagraph (iii) of this paragraph
    24  only if an application for such series  has  been  deemed  conditionally
    25  eligible for the tax credit under this section prior to April first, two
    26  thousand  twenty,  such series remains in continuous production for each
    27  season, and an annual application for each  season  of  such  series  is
    28  continually  submitted  for  such series after April first, two thousand
    29  twenty.
    30    § 5. Paragraph 2 of subdivision (a) of section 31 of the tax  law,  as
    31  amended  by  chapter  268  of  the  laws  of 2012, is amended to read as
    32  follows:
    33    (2) The amount of the credit shall be the product (or pro  rata  share
    34  of  the  product,  in the case of a member of a partnership) of [thirty]
    35  twenty-five percent and the qualified post production costs paid in  the
    36  production  of  a qualified film at a qualified post production facility
    37  located within the  metropolitan  commuter  transportation  district  as
    38  defined  in  section  twelve hundred sixty-two of the public authorities
    39  law or [thirty-five] thirty percent and the  qualified  post  production
    40  costs  paid  in  the  production of a qualified film at a qualified post
    41  production facility located elsewhere in the state.
    42    § 5-a. Paragraph 5 of subdivision (a) of section 24 of the tax law, as
    43  amended by section 1 of part SSS of chapter 59 of the laws of  2019,  is
    44  amended to read as follows:
    45    (5)  For the period two thousand fifteen through two thousand [twenty-
    46  four] twenty-five, in addition to the amount of  credit  established  in
    47  paragraph  two of this subdivision, a taxpayer shall be allowed a credit
    48  equal to the product (or pro rata share of the product, in the case of a
    49  member of a partnership) of ten percent and the amount of wages or sala-
    50  ries paid to individuals directly employed (excluding those employed  as
    51  writers, directors, music directors, producers and performers, including
    52  background actors with no scripted lines) by a qualified film production
    53  company  or a qualified independent film production company for services
    54  performed by those individuals in one of the counties specified in  this
    55  paragraph  in  connection with a qualified film with a minimum budget of
    56  five hundred thousand dollars. For purposes of this  additional  credit,

        S. 7509--B                         21                         A. 9509--B
 
     1  the services must be performed in one or more of the following counties:
     2  Albany,  Allegany,  Broome,  Cattaraugus,  Cayuga,  Chautauqua, Chemung,
     3  Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie,  Essex,
     4  Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis,
     5  Livingston,  Madison,  Monroe,  Montgomery,  Niagara,  Oneida, Onondaga,
     6  Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer,  Saratoga,
     7  Schenectady,  Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sulli-
     8  van, Tioga, Tompkins, Ulster, Warren,  Washington,  Wayne,  Wyoming,  or
     9  Yates.  The  aggregate  amount  of  tax  credits allowed pursuant to the
    10  authority of this paragraph shall be  five  million  dollars  each  year
    11  during  the  period  two  thousand fifteen through two thousand [twenty-
    12  four] twenty-five of the annual allocation made available to the program
    13  pursuant to paragraph four of subdivision  (e)  of  this  section.  Such
    14  aggregate  amount of credits shall be allocated by the governor's office
    15  for motion picture and television development among taxpayers  in  order
    16  of  priority based upon the date of filing an application for allocation
    17  of film production credit with such office.   If  the  total  amount  of
    18  allocated  credits  applied for under this paragraph in any year exceeds
    19  the aggregate amount of tax credits allowed for  such  year  under  this
    20  paragraph,  such  excess  shall be treated as having been applied for on
    21  the first day of the next year. If the total  amount  of  allocated  tax
    22  credits  applied  for under this paragraph at the conclusion of any year
    23  is less than five million dollars, the remainder  shall  be  treated  as
    24  part  of the annual allocation made available to the program pursuant to
    25  paragraph four of subdivision (e) of this section. However, in no  event
    26  may  the  total  of  the  credits allocated under this paragraph and the
    27  credits allocated under paragraph five of  subdivision  (a)  of  section
    28  thirty-one  of  this  article  exceed  five  million dollars in any year
    29  during the period two thousand fifteen  through  two  thousand  [twenty-
    30  four] twenty-five.
    31    § 5-b. Paragraph 4 of subdivision (e) of section 24 of the tax law, as
    32  amended  by  chapter  683  of  the  laws  of 2019, is amended to read as
    33  follows:
    34    (4) Additional pool 2 - The aggregate amount of tax credits allowed in
    35  subdivision (a) of this section shall be increased by an additional four
    36  hundred twenty million dollars in each year starting in two thousand ten
    37  through two thousand [twenty-four] twenty-five provided  however,  seven
    38  million  dollars  of  the  annual  allocation shall be available for the
    39  empire state film post production credit pursuant to section  thirty-one
    40  of  this  article  in  two  thousand thirteen and two thousand fourteen,
    41  twenty-five million dollars of the annual allocation shall be  available
    42  for  the  empire  state  film post production credit pursuant to section
    43  thirty-one of this article in each year starting in two thousand fifteen
    44  through two thousand [twenty-four] twenty-five and five million  dollars
    45  of  the  annual  allocation  shall  be made available for the television
    46  writers' and directors' fees and salaries  credit  pursuant  to  section
    47  twenty-four-b  of  this  article  in  each year starting in two thousand
    48  twenty through two thousand [twenty-four] twenty-five. This amount shall
    49  be allocated by the governor's office for motion picture and  television
    50  development  among  taxpayers in accordance with subdivision (a) of this
    51  section. If the commissioner of economic development determines that the
    52  aggregate amount of tax credits available from additional pool 2 for the
    53  empire state film production tax credit have been previously  allocated,
    54  and  determines  that  the pending applications from eligible applicants
    55  for the empire state film post production tax credit pursuant to section
    56  thirty-one of this article is insufficient to  utilize  the  balance  of

        S. 7509--B                         22                         A. 9509--B
 
     1  unallocated  empire  state  film  post  production tax credits from such
     2  pool, the remainder, after such  pending  applications  are  considered,
     3  shall  be  made  available  for  allocation in the empire state film tax
     4  credit  pursuant  to  this  section,  subdivision  twenty of section two
     5  hundred ten-B and subsection (gg) of section six  hundred  six  of  this
     6  chapter.  Also,  if  the commissioner of economic development determines
     7  that the aggregate amount of tax credits available from additional  pool
     8  2  for the empire state film post production tax credit have been previ-
     9  ously allocated, and  determines  that  the  pending  applications  from
    10  eligible  applicants  for  the  empire  state film production tax credit
    11  pursuant to this section is insufficient to utilize the balance of unal-
    12  located film production tax credits from such pool, then all or part  of
    13  the  remainder, after such pending applications are considered, shall be
    14  made available for allocation for the empire state film post  production
    15  credit  pursuant  to this section, subdivision thirty-two of section two
    16  hundred ten-B and subsection (qq) of section six  hundred  six  of  this
    17  chapter.  The governor's office for motion picture and television devel-
    18  opment must notify taxpayers of their allocation year  and  include  the
    19  allocation  year on the certificate of tax credit. Taxpayers eligible to
    20  claim a credit must report the allocation year directly on their  empire
    21  state  film production credit tax form for each year a credit is claimed
    22  and include a copy of the certificate with their tax return. In the case
    23  of a qualified film that receives  funds  from  additional  pool  2,  no
    24  empire state film production credit shall be claimed before the later of
    25  the  taxable  year  the production of the qualified film is complete, or
    26  the taxable year immediately following the allocation year for which the
    27  film has been allocated credit  by  the  governor's  office  for  motion
    28  picture and television development.
    29    § 5-c. Paragraph 6 of subdivision (a) of section 31 of the tax law, as
    30  amended  by  section 3 of part SSS of chapter 59 of the laws of 2019, is
    31  amended to read as follows:
    32    (6) For the period two thousand fifteen through two thousand  [twenty-
    33  four]  twenty-five,  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)  for  services  performed  by
    40  those  individuals in one of the counties specified in this paragraph in
    41  connection with the post production work on  a  qualified  film  with  a
    42  minimum  budget  of  five  hundred  thousand dollars at a qualified post
    43  production facility in one of the counties listed in this paragraph. For
    44  purposes of this additional credit, the services must  be  performed  in
    45  one  or more of the following counties: Albany, Allegany, Broome, Catta-
    46  raugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Cortland,  Dela-
    47  ware,  Erie,  Essex,  Franklin,  Fulton,  Genesee,  Hamilton,  Herkimer,
    48  Jefferson, Lewis,  Livingston,  Madison,  Monroe,  Montgomery,  Niagara,
    49  Oneida,  Onondaga,  Ontario, Orleans, Oswego, Otsego, Schenectady, Scho-
    50  harie, Schuyler, Seneca, St. Lawrence, Steuben, Tioga, Tompkins,  Wayne,
    51  Wyoming,  or Yates. The aggregate amount of tax credits allowed pursuant
    52  to the authority of this paragraph shall be five  million  dollars  each
    53  year  during the period two thousand fifteen through two thousand [twen-
    54  ty-four] twenty-five of the annual  allocation  made  available  to  the
    55  empire  state  film post production credit pursuant to paragraph four of
    56  subdivision (e) of section twenty-four of this article.  Such  aggregate

        S. 7509--B                         23                         A. 9509--B
 
     1  amount of credits shall be allocated by the governor's office for motion
     2  picture  and television development among taxpayers in order of priority
     3  based upon the date of filing an  application  for  allocation  of  post
     4  production  credit  with  such  office. If the total amount of allocated
     5  credits applied for under this paragraph in any year exceeds the  aggre-
     6  gate  amount  of tax credits allowed for such year under this paragraph,
     7  such excess shall be treated as having been applied for on the first day
     8  of the next year. If the total amount of allocated tax  credits  applied
     9  for under this paragraph at the conclusion of any year is less than five
    10  million  dollars,  the  remainder shall be treated as part of the annual
    11  allocation for two thousand seventeen made available to the empire state
    12  film post production credit pursuant to paragraph  four  of  subdivision
    13  (e) of section twenty-four of this article. However, in no event may the
    14  total  of  the  credits  allocated  under this paragraph and the credits
    15  allocated under paragraph five of subdivision (a) of section twenty-four
    16  of this article exceed five million dollars in any year during the peri-
    17  od two thousand fifteen through two thousand [twenty-four] twenty-five.
    18    § 6. This act shall take effect immediately; provided,  however,  that
    19  the  amendments  made  by sections one, three and five of this act shall
    20  apply to applications that are filed  with  the  governor's  office  for
    21  motion picture and television development on or after April 1, 2020.
 
    22                                   PART N
 
    23                            Intentionally Omitted
 
    24                                   PART O
 
    25                            Intentionally Omitted
 
    26                                   PART P
 
    27    Section  1.  Section  1530  of the real property tax law is amended by
    28  adding a new subdivision 1-a to read as follows:
    29    1-a. In the event that a  director  of  real  property  tax  services,
    30  appointed  pursuant  to  the  provisions  of  this section, is unable to
    31  perform the duties of the  office  of  director  of  real  property  tax
    32  services  or  the office becomes vacant, the appointing authority may by
    33  resolution designate or appoint an acting director of real property  tax
    34  services.  Where  an  acting  director  of real property tax services is
    35  designated or appointed pursuant to this section, the appointing author-
    36  ity shall notify the commissioner within fifteen  days  of  making  such
    37  designation    or  appointment. The acting director of real property tax
    38  services shall function as director of real property tax services  until
    39  such  time  as  the  director  of  real property tax services is able to
    40  resume the position or until a replacement is appointed. In the event an
    41  acting director of real property tax services functions as  director  of
    42  real  property  tax  services for more than six months, then such acting
    43  director of real property tax services shall be  required  to  meet  the
    44  minimum  qualification standards and to obtain certification as required
    45  by this title for persons appointed to the office of  director  of  real
    46  property tax services.
    47    § 2. This act shall take effect immediately.
 
    48                                   PART Q

        S. 7509--B                         24                         A. 9509--B
 
     1                            Intentionally Omitted
 
     2                                   PART R

     3                            Intentionally Omitted
 
     4                                   PART S
 
     5    Section  1.  Paragraph (f) of subdivision 3 of section 425 of the real
     6  property tax law is REPEALED.
     7    § 2. Section 171-y of the tax law is REPEALED.
     8    § 3. This act shall take effect immediately.
 
     9                                   PART T
 
    10    Section 1. Subdivision 3 of section 489-c of  the  real  property  tax
    11  law,  as  amended by chapter 733 of the laws of 2004, is amended to read
    12  as follows:
    13    3. Railroad real property shall be assessed according to  [its  condi-
    14  tion and ownership as of the first day of July of the year preceding the
    15  year  in  which  the  assessment  roll  on which such assessment will be
    16  entered is filed in the office of the city or town clerk, except that it
    17  shall be assessed according to its condition and  ownership  as  of  the
    18  first  day of July of the second year preceding the date required by law
    19  for the filing of the final assessment roll for purposes of all  village
    20  assessment  rolls]  value  and  ownership  as  of the dates specified by
    21  subdivision four of section four hundred eighty-nine-e of this title for
    22  the computation of the ceiling of such property.
    23    § 2. Subdivision 3 of section 489-cc of the real property tax law,  as
    24  amended  by  chapter  733  of  the  laws  of 2004, is amended to read as
    25  follows:
    26    3. Railroad real property shall be assessed according to  its  [condi-
    27  tion and ownership as of the first day of July of the year preceding the
    28  year  in  which  the  assessment  roll  on which such assessment will be
    29  entered is filed in the office of the city or town clerk, except that it
    30  shall be assessed according to its condition and  ownership  as  of  the
    31  first  day of July of the second year preceding the date required by law
    32  for the filing of the final assessment roll for purposes of all  village
    33  assessment  rolls]  value  and  ownership  as  of the dates specified by
    34  subdivision four of section four hundred eighty-nine-ee  of  this  title
    35  for the computation of the ceiling of such property.
    36    §  3. Section 499-nnnn of the real property tax law, as added by chap-
    37  ter 475 of the laws of 2013, is amended to read as follows:
    38    § 499-nnnn. Equalization rate. In determining assessment ceilings, the
    39  commissioner shall apply the final  state  equalization  rate  [for  the
    40  assessment  roll of the local assessing jurisdiction for which the ceil-
    41  ing is established. If that final rate is not available, the commission-
    42  er shall apply the most recent final state  equalization  rate  for  the
    43  local assessing jurisdiction, except that if a special equalization rate
    44  has  been established as provided in title two of article twelve of this
    45  chapter, such rate shall be applied. In the case of a special  assessing
    46  unit  as  defined  in  section eighteen hundred one of this chapter, the
    47  equalization rate to be applied shall be the applicable class  equaliza-
    48  tion  rate]  used for the local assessing jurisdiction on the assessment
    49  roll for the year immediately preceding the year in which the assessment
    50  ceiling is being established, except that (1) if a special  equalization

        S. 7509--B                         25                         A. 9509--B
 
     1  rate  was  established  for  such  assessment  roll,  such rate shall be
     2  applied, and (2) in the case of a special assessing unit as  defined  in
     3  section  eighteen  hundred one of this chapter, the equalization rate to
     4  be  applied shall be the applicable class equalization rate used on such
     5  assessment roll.
     6    § 4. Subdivision 2 of section 499-pppp of the real property  tax  law,
     7  as  added  by  chapter  475  of  the laws of 2013, is amended to read as
     8  follows:
     9    2. Notwithstanding that a complaint  may  not  have  been  filed  with
    10  respect  to  a  tentative  determination  of  an assessment ceiling, the
    11  commissioner shall give effect to any special equalization  rate  estab-
    12  lished  pursuant  to  section twelve hundred twenty-four of this chapter
    13  [or the final state equalization rate for the assessment roll for  which
    14  the  ceiling  is established as provided in section four hundred ninety-
    15  nine-nnnn of this title] prior to the date for the  final  determination
    16  of the assessment ceiling.
    17    §  5.  This act shall take effect immediately; provided, however, that
    18  the amendments to title 5 of article 4 of the real property tax law made
    19  by sections three and four of this act shall not affect  the  repeal  of
    20  such title and shall be deemed to be repealed therewith.
 
    21                                   PART U

    22    Section  1. Clause (A) of subparagraph (iv) of paragraph (b) of subdi-
    23  vision 4 of section 425 of the real property  tax  law,  as  amended  by
    24  section  1  of  part PP of chapter 59 of the laws of 2019, is amended to
    25  read as follows:
    26    (A) Effective with applications for the enhanced  exemption  on  final
    27  assessment  rolls to be completed in two thousand nineteen, the applica-
    28  tion form shall indicate that all owners of the property and any owners'
    29  spouses residing on the premises  must  have  their  income  eligibility
    30  verified  annually  by  the  department  and must furnish their taxpayer
    31  identification numbers in order to facilitate matching with  records  of
    32  the department. The income eligibility of such persons shall be verified
    33  annually  by  the  department, and the assessor shall not request income
    34  documentation from them. All applicants for the enhanced  exemption  and
    35  all  assessing  units  shall be required to participate in this program,
    36  which shall be known  as  the  STAR  income  verification  program.  The
    37  commissioner may, in his or her discretion, extend the enrollment period
    38  of  the STAR income verification program for property owners whose prop-
    39  erty received the  enhanced  exemption  on  the  final  assessment  roll
    40  completed  in  two  thousand eighteen but who failed to enroll in suffi-
    41  cient time to have the exemption continued on the final assessment  roll
    42  completed in two thousand nineteen.  Where appropriate, the commissioner
    43  is  further  authorized  to  remit  directly  to such a property owner a
    44  payment in an amount equal to the difference between the school tax bill
    45  that the property owner actually received and the school tax  bill  that
    46  the property owner would have received had he or she enrolled in a time-
    47  ly manner.
    48    § 2. This act shall take effect immediately.
 
    49                                   PART V
 
    50    Section  1. Section 902 of the racing, pari-mutuel wagering and breed-
    51  ing law is amended by adding a new subdivision 7 to read as follows:

        S. 7509--B                         26                         A. 9509--B
 
     1    7. A franchised racing corporation may, in its discretion and  at  its
     2  expense,  fund  for  the exclusive use or utilization of the commission,
     3  the construction and equipping of an equine drug  testing  and  research
     4  laboratory pursuant to subdivision one of this section. Such corporation
     5  shall  consult  with  the  commission and relevant industry stakeholders
     6  regarding the proper scope and equipping of a laboratory.    The  siting
     7  and  use  of  such  laboratory  shall  be  pursuant to a long-term lease
     8  between the corporation and the commission. The commission shall operate
     9  or contract for the operation of such laboratory. The franchised  corpo-
    10  ration  shall  prepare an initial report for the year two thousand twen-
    11  ty-one, provided, however, the franchised  corporation  has  elected  to
    12  fund  the  construction  and  equipping  of such laboratory. Such report
    13  shall be submitted to the governor, the speaker of the assembly, and the
    14  temporary president of the senate, no later than the first day of  April
    15  two  thousand  twenty-one.  The  gaming  commission  shall also make the
    16  report public on their website. Such initial report shall  include,  but
    17  not  be  limited  to,  information related to the siting and initial and
    18  ongoing financing of the laboratory.
    19    § 2. Paragraph 3 of subdivision f of section 1612 of the tax  law,  as
    20  amended  by  chapter  174  of  the  laws  of 2013, is amended to read as
    21  follows:
    22    3. Four percent of the total revenue wagered after payout of prizes to
    23  be deposited into an account of the franchised  corporation  established
    24  pursuant  to section two hundred six of the racing, pari-mutuel wagering
    25  and breeding law to be used for capital expenditures in maintaining  and
    26  upgrading  Aqueduct  racetrack, Belmont Park racetrack and Saratoga race
    27  course. Capital expenditures may include funding the construction of and
    28  initially equipping a state-based equine drug testing and research labo-
    29  ratory to be used pursuant to subdivision seven of section nine  hundred
    30  two of the racing, pari-mutuel wagering and breeding law.
    31    § 3. This act shall take effect immediately.
 
    32                                   PART W
 
    33                            Intentionally Omitted
 
    34                                   PART X
 
    35    Section  1. Paragraphs (b) and (d) of subdivision 3 of section 1367 of
    36  the racing, pari-mutuel wagering and breeding law, as added  by  chapter
    37  174 of the laws of 2013, are amended to read as follows:
    38    (b)  A  sports  pool  shall  be  operated  in a sports wagering lounge
    39  located at a casino.  The  lounge  shall  conform  to  all  requirements
    40  concerning  square  footage,  design,  equipment,  security measures and
    41  related matters which the  commission  shall  by  regulation  prescribe.
    42  Provided,  however, the commission may also approve additional locations
    43  for a sports pool within the casino, in areas that have been approved by
    44  the commission for the conduct of other gaming,  to  be  operated  in  a
    45  manner and methodology as regulation shall prescribe.
    46    (d) An operator shall accept wagers on sports events only from persons
    47  physically  present  in  the  sports  wagering lounge, or any additional
    48  locations for a sports pool within the casino, approved  by  the  gaming
    49  commission.  A person placing a wager shall be at least twenty-one years
    50  of age.
    51    § 2. This act shall take effect immediately.

        S. 7509--B                         27                         A. 9509--B
 
     1                                   PART Y
 
     2                            Intentionally Omitted
 
     3                                   PART Z
 
     4    Section  1.  Paragraph  (a)  of  subdivision  1 of section 1003 of the
     5  racing, pari-mutuel wagering and breeding law, as amended by  section  1
     6  of  part  HH  of  chapter  59 of the laws of 2019, is amended to read as
     7  follows:
     8    (a) Any  racing  association  or  corporation  or  regional  off-track
     9  betting  corporation,  authorized  to conduct pari-mutuel wagering under
    10  this chapter, desiring to display the simulcast of horse races on  which
    11  pari-mutuel  betting shall be permitted in the manner and subject to the
    12  conditions provided for in this article may apply to the commission  for
    13  a  license  so to do. Applications for licenses shall be in such form as
    14  may be prescribed by the commission and shall contain  such  information
    15  or  other material or evidence as the commission may require. No license
    16  shall be issued by the commission authorizing the simulcast transmission
    17  of thoroughbred races from a track located in Suffolk  county.  The  fee
    18  for  such  licenses shall be five hundred dollars per simulcast facility
    19  and for account wagering licensees that do not operate either  a  simul-
    20  cast facility that is open to the public within the state of New York or
    21  a  licensed racetrack within the state, twenty thousand dollars per year
    22  payable by the licensee to the commission for deposit into  the  general
    23  fund.  Except  as  provided  in  this  section, the commission shall not
    24  approve any application to conduct simulcasting into individual or group
    25  residences, homes or other areas for the purposes of  or  in  connection
    26  with  pari-mutuel wagering. The commission may approve simulcasting into
    27  residences, homes or other areas to be conducted jointly by one or  more
    28  regional  off-track  betting corporations and one or more of the follow-
    29  ing: a franchised corporation,  thoroughbred  racing  corporation  or  a
    30  harness racing corporation or association; provided (i) the simulcasting
    31  consists  only of those races on which pari-mutuel betting is authorized
    32  by this chapter at one or more simulcast  facilities  for  each  of  the
    33  contracting  off-track  betting  corporations which shall include wagers
    34  made in accordance with  section  one  thousand  fifteen,  one  thousand
    35  sixteen  and  one  thousand  seventeen of this article; provided further
    36  that the contract provisions or other simulcast  arrangements  for  such
    37  simulcast  facility  shall  be no less favorable than those in effect on
    38  January first, two thousand  five;  (ii)  that  each  off-track  betting
    39  corporation  having  within  its  geographic boundaries such residences,
    40  homes or other areas technically  capable  of  receiving  the  simulcast
    41  signal  shall be a contracting party; (iii) the distribution of revenues
    42  shall be subject to contractual agreement of  the  parties  except  that
    43  statutory  payments  to  non-contracting  parties,  if  any,  may not be
    44  reduced; provided, however, that nothing herein to  the  contrary  shall
    45  prevent a track from televising its races on an irregular basis primari-
    46  ly for promotional or marketing purposes as found by the commission. For
    47  purposes of this paragraph, the provisions of section one thousand thir-
    48  teen  of  this  article  shall  not  apply. Any agreement authorizing an
    49  in-home simulcasting experiment commencing prior to May fifteenth, nine-
    50  teen hundred ninety-five, may, and all its terms, be extended until June
    51  thirtieth, two thousand [twenty] twenty-one; provided, however, that any
    52  party to such agreement may  elect  to  terminate  such  agreement  upon
    53  conveying written notice to all other parties of such agreement at least

        S. 7509--B                         28                         A. 9509--B
 
     1  forty-five  days  prior  to  the  effective date of the termination, via
     2  registered mail. Any party to an agreement receiving such notice  of  an
     3  intent  to  terminate, may request the commission to mediate between the
     4  parties  new terms and conditions in a replacement agreement between the
     5  parties as will permit continuation of an in-home experiment until  June
     6  thirtieth,  two thousand [twenty] twenty-one; and (iv) no in-home simul-
     7  casting in the thoroughbred special betting district shall occur without
     8  the approval of the regional thoroughbred track.
     9    § 2. Subparagraph (iii) of paragraph d of  subdivision  3  of  section
    10  1007 of the racing, pari-mutuel wagering and breeding law, as amended by
    11  section  2  of  part HH of chapter 59 of the laws of 2019, is amended to
    12  read as follows:
    13    (iii) Of the sums retained by a receiving track located in Westchester
    14  county on races received from a franchised corporation, for  the  period
    15  commencing January first, two thousand eight and continuing through June
    16  thirtieth, two thousand [twenty] twenty-one, the amount used exclusively
    17  for  purses  to  be  awarded  at races conducted by such receiving track
    18  shall be computed as follows: of the sums so retained, two and  one-half
    19  percent  of the total pools. Such amount shall be increased or decreased
    20  in the amount of fifty percent of the difference  in  total  commissions
    21  determined by comparing the total commissions available after July twen-
    22  ty-first,  nineteen  hundred  ninety-five  to the total commissions that
    23  would have been available to such  track  prior  to  July  twenty-first,
    24  nineteen hundred ninety-five.
    25    §  3.  The  opening  paragraph of subdivision 1 of section 1014 of the
    26  racing, pari-mutuel wagering and breeding law, as amended by  section  3
    27  of  part  HH  of  chapter  59 of the laws of 2019, is amended to read as
    28  follows:
    29    The provisions of this section shall govern the simulcasting of  races
    30  conducted  at thoroughbred tracks located in another state or country on
    31  any day during which a franchised corporation is conducting a race meet-
    32  ing in Saratoga county at Saratoga  thoroughbred  racetrack  until  June
    33  thirtieth, two thousand [twenty] twenty-one and on any day regardless of
    34  whether  or not a franchised corporation is conducting a race meeting in
    35  Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
    36  two thousand [twenty] twenty-one.   On any day  on  which  a  franchised
    37  corporation has not scheduled a racing program but a thoroughbred racing
    38  corporation  located  within  the state is conducting racing, every off-
    39  track betting corporation branch office and every simulcasting  facility
    40  licensed in accordance with section one thousand seven (that has entered
    41  into  a written agreement with such facility's representative horsemen's
    42  organization, as approved by the commission), one thousand eight, or one
    43  thousand nine of this article shall be authorized to accept  wagers  and
    44  display  the  live  simulcast signal from thoroughbred tracks located in
    45  another state or foreign country subject to the following provisions:
    46    § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
    47  and breeding law, as amended by section 4 of part HH of  chapter  59  of
    48  the laws of 2019, is amended to read as follows:
    49    1.  The  provisions  of  this section shall govern the simulcasting of
    50  races conducted at harness tracks located in another  state  or  country
    51  during  the period July first, nineteen hundred ninety-four through June
    52  thirtieth, two thousand [twenty] twenty-one.  This section shall  super-
    53  sede all inconsistent provisions of this chapter.
    54    §  5.  The  opening  paragraph of subdivision 1 of section 1016 of the
    55  racing, pari-mutuel wagering and breeding law, as amended by  section  5

        S. 7509--B                         29                         A. 9509--B
 
     1  of  part  HH  of  chapter  59 of the laws of 2019, is amended to read as
     2  follows:
     3    The  provisions of this section shall govern the simulcasting of races
     4  conducted at thoroughbred tracks located in another state or country  on
     5  any  day  during which a franchised corporation is not conducting a race
     6  meeting in Saratoga county at Saratoga thoroughbred racetrack until June
     7  thirtieth, two thousand [twenty] twenty-one.   Every  off-track  betting
     8  corporation  branch  office  and every simulcasting facility licensed in
     9  accordance with section one thousand seven  that  have  entered  into  a
    10  written  agreement with such facility's representative horsemen's organ-
    11  ization as approved by the commission, one thousand eight or  one  thou-
    12  sand  nine  of  this  article  shall  be authorized to accept wagers and
    13  display the live  full-card  simulcast  signal  of  thoroughbred  tracks
    14  (which  may  include  quarter  horse or mixed meetings provided that all
    15  such wagering on such races shall be construed to be thoroughbred races)
    16  located in another state or foreign country, subject  to  the  following
    17  provisions;  provided,  however,  no  such  written  agreement  shall be
    18  required of a franchised corporation licensed in accordance with section
    19  one thousand seven of this article:
    20    § 6. The opening paragraph of section 1018 of the racing,  pari-mutuel
    21  wagering and breeding law, as amended by section 6 of part HH of chapter
    22  59 of the laws of 2019, is amended to read as follows:
    23    Notwithstanding  any  other  provision of this chapter, for the period
    24  July twenty-fifth, two thousand one through September eighth, two  thou-
    25  sand  [nineteen]  twenty,  when a franchised corporation is conducting a
    26  race meeting within the state at Saratoga Race Course,  every  off-track
    27  betting  corporation  branch  office  and  every  simulcasting  facility
    28  licensed in accordance with section one thousand seven (that has entered
    29  into a written agreement with such facility's representative  horsemen's
    30  organization  as  approved by the commission), one thousand eight or one
    31  thousand nine of this article shall be authorized to accept  wagers  and
    32  display  the  live  simulcast signal from thoroughbred tracks located in
    33  another state, provided that such facility shall accept wagers on  races
    34  run  at  all  in-state  thoroughbred  tracks which are conducting racing
    35  programs subject to the following provisions; provided, however, no such
    36  written agreement shall be required of a franchised corporation licensed
    37  in accordance with section one thousand seven of this article.
    38    § 7. Section 32 of chapter 281 of  the  laws  of  1994,  amending  the
    39  racing, pari-mutuel wagering and breeding law and other laws relating to
    40  simulcasting,  as  amended  by section 7 of part HH of chapter 59 of the
    41  laws of 2019, is amended to read as follows:
    42    § 32. This act shall take effect immediately and the  pari-mutuel  tax
    43  reductions  in  section  six  of  this  act  shall  expire and be deemed
    44  repealed on  July  1,  [2020]  2021;  provided,  however,  that  nothing
    45  contained  herein  shall be deemed to affect the application, qualifica-
    46  tion, expiration, or repeal of any  provision  of  law  amended  by  any
    47  section  of  this act, and such provisions shall be applied or qualified
    48  or shall expire or be deemed repealed in the same manner,  to  the  same
    49  extent  and on the same date as the case may be as otherwise provided by
    50  law; provided further, however, that sections twenty-three  and  twenty-
    51  five of this act shall remain in full force and effect only until May 1,
    52  1997 and at such time shall be deemed to be repealed.
    53    §  8.  Section  54  of  chapter  346 of the laws of 1990, amending the
    54  racing, pari-mutuel wagering and breeding law and other laws relating to
    55  simulcasting and the imposition of certain taxes, as amended by  section

        S. 7509--B                         30                         A. 9509--B
 
     1  8  of  part  HH of chapter 59 of the laws of 2019, is amended to read as
     2  follows:
     3    §  54.  This  act  shall  take  effect immediately; provided, however,
     4  sections three through twelve of this act shall take effect  on  January
     5  1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
     6  ing  law, as added by section thirty-eight of this act, shall expire and
     7  be deemed repealed on July 1, [2020] 2021; and section eighteen of  this
     8  act  shall take effect on July 1, 2008 and sections fifty-one and fifty-
     9  two of this act shall take effect as of the same date as chapter 772  of
    10  the laws of 1989 took effect.
    11    §  9.  Paragraph  (a)  of  subdivision 1 of section 238 of the racing,
    12  pari-mutuel wagering and breeding law, as amended by section 9  of  part
    13  HH of chapter 59 of the laws of 2019, is amended to read as follows:
    14    (a)  The  franchised  corporation  authorized  under  this  chapter to
    15  conduct pari-mutuel betting at a race meeting or races run thereat shall
    16  distribute all sums deposited in any pari-mutuel pool to the holders  of
    17  winning  tickets therein, provided such tickets be presented for payment
    18  before April first of the year following the  year  of  their  purchase,
    19  less  an  amount  which  shall be established and retained by such fran-
    20  chised corporation of between twelve to  seventeen  per  centum  of  the
    21  total  deposits in pools resulting from on-track regular bets, and four-
    22  teen to twenty-one per centum of the total deposits in  pools  resulting
    23  from on-track multiple bets and fifteen to twenty-five per centum of the
    24  total  deposits in pools resulting from on-track exotic bets and fifteen
    25  to thirty-six per centum of the total deposits in pools  resulting  from
    26  on-track  super  exotic  bets, plus the breaks. The retention rate to be
    27  established is subject to the prior approval of the gaming commission.
    28    Such rate may not be changed more than once per calendar quarter to be
    29  effective on the first day of the calendar quarter.  "Exotic  bets"  and
    30  "multiple  bets"  shall  have  the  meanings  set  forth in section five
    31  hundred nineteen of this chapter. "Super exotic  bets"  shall  have  the
    32  meaning  set  forth  in  section  three hundred one of this chapter. For
    33  purposes of this section, a "pick six bet" shall mean a  single  bet  or
    34  wager on the outcomes of six races. The breaks are hereby defined as the
    35  odd  cents over any multiple of five for payoffs greater than one dollar
    36  five cents but less than five dollars, over  any  multiple  of  ten  for
    37  payoffs  greater  than  five  dollars but less than twenty-five dollars,
    38  over any multiple of twenty-five for payoffs  greater  than  twenty-five
    39  dollars but less than two hundred fifty dollars, or over any multiple of
    40  fifty  for  payoffs over two hundred fifty dollars. Out of the amount so
    41  retained there shall be paid  by  such  franchised  corporation  to  the
    42  commissioner  of  taxation and finance, as a reasonable tax by the state
    43  for the privilege of conducting pari-mutuel betting on the races run  at
    44  the  race  meetings  held  by such franchised corporation, the following
    45  percentages of the total pool for regular and  multiple  bets  five  per
    46  centum  of regular bets and four per centum of multiple bets plus twenty
    47  per centum of the breaks; for  exotic  wagers  seven  and  one-half  per
    48  centum  plus  twenty per centum of the breaks, and for super exotic bets
    49  seven and one-half per centum plus fifty per centum of the breaks.
    50    For the  period  June  first,  nineteen  hundred  ninety-five  through
    51  September  ninth,  nineteen  hundred  ninety-nine,  such  tax on regular
    52  wagers shall be three per centum and such tax on multiple  wagers  shall
    53  be  two  and  one-half per centum, plus twenty per centum of the breaks.
    54  For the period September tenth,  nineteen  hundred  ninety-nine  through
    55  March  thirty-first,  two  thousand one, such tax on all wagers shall be
    56  two and six-tenths per centum and for the period April first, two  thou-

        S. 7509--B                         31                         A. 9509--B
 
     1  sand   one   through   December   thirty-first,  two  thousand  [twenty]
     2  twenty-one, such tax on all wagers  shall  be  one  and  six-tenths  per
     3  centum,  plus,  in  each  such  period, twenty per centum of the breaks.
     4  Payment to the New York state thoroughbred breeding and development fund
     5  by  such  franchised  corporation shall be one-half of one per centum of
     6  total daily on-track pari-mutuel pools resulting from regular,  multiple
     7  and  exotic  bets  and  three  per centum of super exotic bets provided,
     8  however, that for the period September tenth, nineteen  hundred  ninety-
     9  nine through March thirty-first, two thousand one, such payment shall be
    10  six-tenths  of  one per centum of regular, multiple and exotic pools and
    11  for the period April first, two thousand one  through  December  thirty-
    12  first,  two  thousand  [twenty] twenty-one, such payment shall be seven-
    13  tenths of one per centum of such pools.
    14    § 10. This act shall take effect immediately.
 
    15                                   PART AA
 
    16                            Intentionally Omitted
 
    17                                   PART BB

    18                            Intentionally Omitted
 
    19                                   PART CC
 
    20    Section 1. The opening paragraph of subdivision 7 of  section  221  of
    21  the racing, pari-mutuel wagering and breeding law, as amended by section
    22  1  of  part  ZZ of chapter 59 of the laws of 2019, is amended to read as
    23  follows:
    24    In order to pay the costs of the insurance required  by  this  section
    25  and  by  the workers' compensation law and to carry out its other powers
    26  and duties and to pay for any of its  liabilities  under  section  four-
    27  teen-a  of  the  workers'  compensation  law, the New York Jockey Injury
    28  Compensation Fund, Inc. shall ascertain the total funding necessary  and
    29  establish  the  sums  that  are  to  be  paid by all owners and trainers
    30  licensed or required to be licensed under section two hundred twenty  of
    31  this  article,  to obtain the total funding amount required annually. In
    32  order to provide that any sum required to be paid by an owner or trainer
    33  is equitable, the fund shall establish payment schedules  which  reflect
    34  such  factors  as  are  appropriate,  including  where  applicable,  the
    35  geographic location of the racing corporation  at  which  the  owner  or
    36  trainer  participates, the duration of such participation, the amount of
    37  any purse earnings, the number of horses involved, or such other factors
    38  as the fund shall determine to be fair, equitable and in the best inter-
    39  ests of racing. In no event shall the amount deducted  from  an  owner's
    40  share  of purses exceed two per centum; provided, however, for two thou-
    41  sand [nineteen] twenty and two thousand twenty-one the New  York  Jockey
    42  Injury  Compensation  Fund,  Inc. may use up to two million dollars from
    43  the account established pursuant to  subdivision  nine  of  section  two
    44  hundred  eight  of this article to pay the annual costs required by this
    45  section and the funds from such account shall not count against the  two
    46  per  centum  of  purses  deducted  from  an owner's share of purses. The
    47  amount deducted from an owner's share of purses shall not exceed one per
    48  centum after April first, two  thousand  [twenty]  twenty-four.  In  the
    49  cases  of  multiple  ownerships and limited racing appearances, the fund
    50  shall equitably adjust the sum required.

        S. 7509--B                         32                         A. 9509--B
 
     1    § 2. Paragraph (a) of subdivision 9 of  section  208  of  the  racing,
     2  pari-mutuel  wagering  and breeding law, as amended by section 2 of part
     3  ZZ of chapter 59 of the laws of 2019, is amended to read as follows:
     4    (a)  The  franchised corporation shall maintain a separate account for
     5  all funds held on deposit in trust by  the  corporation  for  individual
     6  horsemen's  accounts.  Purse  funds  shall be paid by the corporation as
     7  required to meet its purse payment obligations. Funds held in horsemen's
     8  accounts shall only be released or applied as requested and directed  by
     9  the  individual  horseman.  For  two  thousand [nineteen] twenty and two
    10  thousand twenty-one the New York Jockey Injury Compensation  Fund,  Inc.
    11  may  use up to two million dollars from the account established pursuant
    12  to this subdivision to pay the annual  costs  required  by  section  two
    13  hundred twenty-one of this article.
    14    § 3. This act shall take effect immediately.
    15    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    16  sion,  section  or  part  of  this act shall be adjudged by any court of
    17  competent jurisdiction to be invalid, such judgment  shall  not  affect,
    18  impair,  or  invalidate  the remainder thereof, but shall be confined in
    19  its operation to the clause, sentence, paragraph,  subdivision,  section
    20  or part thereof directly involved in the controversy in which such judg-
    21  ment shall have been rendered. It is hereby declared to be the intent of
    22  the  legislature  that  this  act  would  have been enacted even if such
    23  invalid provisions had not been included herein.
    24    § 3. This act shall take effect immediately  provided,  however,  that
    25  the applicable effective date of Parts A through CC of this act shall be
    26  as specifically set forth in the last section of such Parts.
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