NY A02009 | 2019-2020 | General Assembly

Status

Spectrum: Partisan Bill (? 1-0)
Status: Introduced on January 18 2019 - 25% progression
Action: 2019-03-11 - print number 2009b
Pending: Assembly Ways and Means Committee
Text: Latest bill text (Amended) [HTML]

Summary

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2019-2020 state fiscal year; relates to making permanent provisions relating to mandatory electronic filing of tax documents (Part A); relates to the employee training incentive program (Part B); includes in the apportionment fraction receipts constituting net global intangible low-taxed income (Part C); relates to the adjusted basis for property used to determine whether a manufacturer is a qualified New York manufacturer (Part D); extends provisions relating to the workers with disabilities tax credit program (Part E); relates to the inclusion in a decedent's New York gross estate any qualified terminable interest property for which a prior deduction was allowed and certain pre-death gifts, extends applicability of certain taxable gifts to January 1, 2026 (Part F); requires marketplace providers to collect sales tax (Part G); eliminates the reduced tax rates under the sales and use tax with respect to certain gas and electric service (Part H); requires the commissioner of taxation and finance to examine the accuracy of locally stated assessments before determining the tentative equalization rate (Part I); authorizes agreements for assessment review services (Subpart B); relates to the training of assessors and county directors of real property tax services (Subpart C); authorizes providing certain notifications electronically (Subpart D); relates to the valuation and taxable status dates of special franchise property (Subpart E); and relates to the reporting requirements of power plants (Subpart F) (Part J); repeals section 3-d of the general municipal law, relating to certification of compliance with tax levy limit (Part K); relates to an employer-provided child care tax credit (Part L); includes gambling winnings in excess of five thousand dollars in New York source income and requires withholding thereon (Part M); relates to the definition of eligible farm employees of farm wineries and farm cideries under the farm workforce retention credit (Part N); makes provisions of law related to certain transactions and related information and voluntary compliance initiative permanent, and relates to updating tax preparer penalties (Part O); relates to extending the personal income tax rate for five years, includes a supplemental tax for those that make above $5,000,000 after 2019 (Part P); extends for five years the limitations on itemized deductions for individuals with incomes over one million dollars (Part Q); relates to extending the clean heating fuel tax credit until 2023 (Part R); relates to the effectiveness of Part U of chapter 61 of the laws of 2011 relating to establishing standards for electronic tax administration (Part S); eliminates licensing fees for certain cooperative and rural electric corporations (Part T); relates to a credit for the rehabilitation of historic properties for state owned property leased to private entities (Part U); exempts from sales and use tax certain tangible personal property or services (Part V); establishes a recovery tax credit program for certified employers for employing individuals with a substance use disorder in recovery from a substance abuse disorder in part-time and full-time positions in the state (Part W); establishes a conditional tax on carried interest (Part Y); makes technical corrections to provisions of law relating to the imposition of certain taxes (Part Z); relates to the office of the gaming inspector general; and repeals title 9 of article 13 of the racing, pari-mutuel wagering and breeding law relating to the gaming inspector general (Subpart A) (Part DD); relates to commissions paid to the operator of a video lottery facility; authorizes additional commission in certain regions at a rate equal to the percentage of revenue wagered at the vendor track after payout for prizes (Part EE); permits certain deductions of promotional credits by gaming facilities (Part FF); modifies requirements related to boards of directors of off-track betting corporations (Part GG); 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 HH); extends the date for delivery of recommendations on equine drug testing and modifies equine lab testing provider restrictions (Part JJ); relates to cooperative housing corporation information returns (Part MM); makes a technical correction to the enhanced real property tax circuit breaker credit (Part NN); clarifies certain notices on school tax bills (Part SS); makes the STAR program more accessible to taxpayers (Part TT); imposes a supplemental tax on vapor products and provides for the deposit of revenues resulting from the supplemental tax on vapor products into the health care reform act resource fund (Part UU); establishes that counties and the city of New York shall not be required to contribute to certain costs of the local share requirements associated with increasing the age of juvenile jurisdiction; and repeals certain provisions relating thereto (Part VV); relates to imposing a special tax on passenger car rentals outside of the metropolitan commuter transportation district (Part WW); relates to the New York Jockey Injury Compensation Fund, Inc. (Part YY); provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses (Part ZZ); imposes an additional transfer tax on conveyances for consideration of 5 million dollars or more (Part BBB); imposes an additional tax on certain non-primary residence class one and class two properties in a city with a population of one million or more (Part CCC); relates to authorizing the county of Westchester to impose an additional rate of sales and compensating use tax and the method of disposition for such tax (Part DDD); and relates to tax credits for investments in rural business growth funds (Part EEE).

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Title

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2019-2020 state fiscal year; relates to making permanent provisions relating to mandatory electronic filing of tax documents (Part A); relates to the employee training incentive program (Part B); includes in the apportionment fraction receipts constituting net global intangible low-taxed income (Part C); relates to the adjusted basis for property used to determine whether a manufacturer is a qualified New York manufacturer (Part D); extends provisions relating to the workers with disabilities tax credit program (Part E); relates to the inclusion in a decedent's New York gross estate any qualified terminable interest property for which a prior deduction was allowed and certain pre-death gifts, extends applicability of certain taxable gifts to January 1, 2026 (Part F); requires marketplace providers to collect sales tax (Part G); eliminates the reduced tax rates under the sales and use tax with respect to certain gas and electric service (Part H); requires the commissioner of taxation and finance to examine the accuracy of locally stated assessments before determining the tentative equalization rate (Part I); authorizes agreements for assessment review services (Subpart B); relates to the training of assessors and county directors of real property tax services (Subpart C); authorizes providing certain notifications electronically (Subpart D); relates to the valuation and taxable status dates of special franchise property (Subpart E); and relates to the reporting requirements of power plants (Subpart F) (Part J); repeals section 3-d of the general municipal law, relating to certification of compliance with tax levy limit (Part K); relates to an employer-provided child care tax credit (Part L); includes gambling winnings in excess of five thousand dollars in New York source income and requires withholding thereon (Part M); relates to the definition of eligible farm employees of farm wineries and farm cideries under the farm workforce retention credit (Part N); makes provisions of law related to certain transactions and related information and voluntary compliance initiative permanent, and relates to updating tax preparer penalties (Part O); relates to extending the personal income tax rate for five years, includes a supplemental tax for those that make above $5,000,000 after 2019 (Part P); extends for five years the limitations on itemized deductions for individuals with incomes over one million dollars (Part Q); relates to extending the clean heating fuel tax credit until 2023 (Part R); relates to the effectiveness of Part U of chapter 61 of the laws of 2011 relating to establishing standards for electronic tax administration (Part S); eliminates licensing fees for certain cooperative and rural electric corporations (Part T); relates to a credit for the rehabilitation of historic properties for state owned property leased to private entities (Part U); exempts from sales and use tax certain tangible personal property or services (Part V); establishes a recovery tax credit program for certified employers for employing individuals with a substance use disorder in recovery from a substance abuse disorder in part-time and full-time positions in the state (Part W); establishes a conditional tax on carried interest (Part Y); makes technical corrections to provisions of law relating to the imposition of certain taxes (Part Z); relates to the office of the gaming inspector general; and repeals title 9 of article 13 of the racing, pari-mutuel wagering and breeding law relating to the gaming inspector general (Subpart A) (Part DD); relates to commissions paid to the operator of a video lottery facility; authorizes additional commission in certain regions at a rate equal to the percentage of revenue wagered at the vendor track after payout for prizes (Part EE); permits certain deductions of promotional credits by gaming facilities (Part FF); modifies requirements related to boards of directors of off-track betting corporations (Part GG); 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 HH); extends the date for delivery of recommendations on equine drug testing and modifies equine lab testing provider restrictions (Part JJ); relates to cooperative housing corporation information returns (Part MM); makes a technical correction to the enhanced real property tax circuit breaker credit (Part NN); clarifies certain notices on school tax bills (Part SS); makes the STAR program more accessible to taxpayers (Part TT); imposes a supplemental tax on vapor products and provides for the deposit of revenues resulting from the supplemental tax on vapor products into the health care reform act resource fund (Part UU); establishes that counties and the city of New York shall not be required to contribute to certain costs of the local share requirements associated with increasing the age of juvenile jurisdiction; and repeals certain provisions relating thereto (Part VV); relates to imposing a special tax on passenger car rentals outside of the metropolitan commuter transportation district (Part WW); relates to the New York Jockey Injury Compensation Fund, Inc. (Part YY); provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses (Part ZZ); imposes an additional transfer tax on conveyances for consideration of 5 million dollars or more (Part BBB); imposes an additional tax on certain non-primary residence class one and class two properties in a city with a population of one million or more (Part CCC); relates to authorizing the county of Westchester to impose an additional rate of sales and compensating use tax and the method of disposition for such tax (Part DDD); and relates to tax credits for investments in rural business growth funds (Part EEE).

Sponsors


History

DateChamberAction
2019-03-11Assemblyprint number 2009b
2019-03-11Assemblyamend (t) and recommit to ways and means
2019-02-19Assemblyprint number 2009a
2019-02-19Assemblyamend (t) and recommit to ways and means
2019-01-18Assemblyreferred to ways and means

Same As/Similar To

S01509 (Same As) 2019-03-12 - PRINT NUMBER 1509B

New York State Sources


Bill Comments

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