Bill Text: NY A03009 | 2021-2022 | General Assembly | Amended
Bill Title: Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2021-2022 state fiscal year; extends the top rate of income tax (Part A); imposes a pass-through entity tax (Part C); relates to child care services expenditures under the excelsior jobs program and the employer provided child care credit (Part D); reforms and simplifies various business tax provisions (Part E); extends the empire state film production credit and the empire state film post production credit (Part F); increases penalties for failure of an employer to provide complete and correct employee withholding information (Part G); relates to taxes imposed on admission to race tracks and simulcast facilities; repeals certain provisions of law relating thereto (Part J); exempts from sales and use tax certain tangible personal property or services (Part M); increases the total dollar amount for vendors' gross receipts necessary for registration filing (Part N); imposes liability for real estate transfer taxes on responsible persons; prohibits grantors from passing real estate transfer tax to grantees; exempts certain organizations from the LLC disclosure requirement (Part O); relates to restrictions on certain cigarette and tobacco retail dealers whose registrations have been revoked or who have been forbidden from selling such products (Part P); relates to the timing and method for filing certain returns (Part Q); relates to determining liability for the collection of taxes on medallion taxicab trips and congestion surcharges (Part R); relates to penalties for failure of tax return preparers to register; requires tax return preparers to display certain documents (Part S); relates to electronic submission of consolidated real property transfer forms (Part U); relates to the STAR credit for mobile homes (Part V); relates to the administration of real property taxes and local laws or resolutions regarding such taxes (Part W); promotes the development of renewable energy projects, including solar or wind energy systems (Part X); provides for regulation of sports wagering and mobile sports wagering; defines terms; implements a tax on sports wagering gross revenue; requires reporting; provides for civil penalties for violations (Part Y); authorizes a request from the gaming commission for information related to interest in gaming facility licenses (Part Z); relates to the frequency at which certain lottery draw games may be offered (Part BB); relates to transferring powers and duties of the office of the gaming inspector general to the office of the state inspector general (Part CC); extends certain provisions of law related to simulcasting (Part DD); extends the alternative fuels tax exemptions for five years (Part EE); extends the farm workforce retention credit (Part FF); extends the credit against income tax for persons or entities investing in low-income housing (Part GG); extends the musical and theatrical production tax credit; increases the aggregate cap on such credit (Part HH); extends the hire a vet tax credit (Part II); extends the tax credits under the economic transformation and facility redevelopment program (Part JJ); requires the implementation of the secure choice savings program by December 31, 2021 (Part KK); modifies certain racing support payments (Part LL); exempts breast pump replacement parts and certain supplies from sales and compensating use taxes (Part MM); relates to applying work-location based tax credits to remote work performed during COVID-19 (Part NN); exempts certain tax underpayments from interest accumulation (Part OO); enacts the restaurant return-to-work tax credit (Subpart A); enacts the New York city musical and theatrical production tax credit; creates the New York state council on the arts cultural program fund (Subpart B)(Part PP); relates to modifying the minimum amount of personal income and corporate tax overpayment by an individual in which interest can be allowed or paid (Part QQ); provides a modification reducing federal adjusted gross income by the amount of the COVID-19 family death benefit paid pursuant to the metropolitan transportation authority program established in 2020 for purposes of determining New York state taxable income (Part RR); extends sales tax exemption for certain food and drink vending machines (Part SS); enacts the environmental bond act of 2022 "restore mother nature"; authorizes state debt not exceeding $3,000,000,000 for making environmental improvements that preserve, enhance, and restore New York's natural resources and reduce the impact of climate change (Part TT); implements the environmental bond act of 2022 "restore mother nature" for projects including flood risk reduction, open space land conservation and recreation, climate change mitigation, water quality improvement and resilient infrastructure, and environmental justice (Part UU); establishes the COVID-19 pandemic small business recovery grant program to provide assistance to small businesses and for-profit independent arts and cultural organizations who have experienced economic hardship during the COVID-19 pandemic (Part VV); subjects certain state lands in Orange county to real property taxation (Part WW); relates to increasing the maximum amount of grants and loans under the airport improvement and revitalization grant and loan program (Part XX); renames the Newkirk Avenue subway station on the IRT Nostrand Avenue line the "Newkirk Avenue -- Little Haiti station" (Part YY); relates to the minimum combined single limit amount of a bond or insurance policy for commuter vans (Part ZZ); enacts the "New York state professional policing act of 2021"; requires the inspector general and attorney general to notify the division of criminal justice services of any allegations or abuse by any police officer in a covered agency; requires the law enforcement agency accreditation council to create a mandatory certification process for agencies employing certain police officers; makes related provisions (Part BBB); relates to the rehabilitation of historic properties tax credit; provides that small projects of $2,500,000 or less are entitled to 150% of the amount of credit allowed the taxpayer under the internal revenue code (Part CCC); modifies inclusions and exclusions for certain definitions of income (Part DDD); creates the excluded worker fund to provide benefits for persons not eligible for funds under other state or federal programs or assistance and who has suffered a loss of income due to the COVID-19 pandemic (Part EEE); extends COLA provisions in the amount of one percent for the purposes of establishing rates of payments for the period beginning April 1, 2021 and ending March 31, 2022 (Part FFF); relates to aid and incentives for municipalities base level grants (Part GGG); relates to the computation of franchise tax on a business income base and capital base (Part HHH); establishes the real property tax relief credit (Part III); provides for the administration of certain funds and accounts related to the 2021-2022 budget; authorizes certain payments and transfers; relates to the issuance of bonds and notes; relates to personal income tax notes for 2022, lines of credit for the dormitory authority and the urban development corporation for 2022 and state-supported debt for 2022; makes related provisions (Part JJJ); authorizes the city of New York and the board of education of the city of New York to offer temporary retirement incentives (Subpart A); provides an age 55/25 years temporary retirement incentive for certain public employees of the city of New York and the board of education of the city of New York (Subpart B) (Part KKK); relates to the utilization of funds in the Catskill region and Capital region off-track betting corporation's capital acquisition funds (Part LLL); extends certain provisions relating to the operation and administration of the legislature (Part MMM); makes technical and clarifying changes relating to restricting the use of segregated confinement and the creation of alternative therapeutic and rehabilitative confinement options (Part NNN); relates to the taxes imposed on revenue from gaming facilities (Part OOO).
Spectrum: Committee Bill
Status: (Introduced - Dead) 2021-04-07 - substituted by s2509c [A03009 Detail]
Download: New_York-2021-A03009-Amended.html
STATE OF NEW YORK ________________________________________________________________________ S. 2509--C A. 3009--C SENATE - ASSEMBLY January 20, 2021 ___________ IN SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti- cle seven of the Constitution -- read twice and ordered printed, and when printed to be committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee IN ASSEMBLY -- A BUDGET BILL, submitted by the Governor pursuant to article seven of the Constitution -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to extending the top state income tax rate (Part A); intentionally omitted (Part B); to amend the tax law and the state finance law, in relation to the imposition of a pass-through entity tax (Part C); to amend the economic development law and the tax law, in relation to child care services expenditures under the excelsior jobs program and the employer provided child care credit (Part D); to amend the tax law, in relation to an exemption from certain franchise taxes (Part E); to amend the tax law, in relation to the empire state film production credit and the empire state film post production credit (Part F); to amend the tax law, in relation to wage filer reporting and reconciliation (Part G); inten- tionally omitted (Part H); intentionally omitted (Part I); to amend the tax law, in relation to imposing sales tax on admissions to race tracks and simulcast facilities; and to repeal section 227, section 306, section 406, subparagraph (ii) of paragraph b of subdivision 4 of section 1008 and paragraph b of subdivision 5 of section 1009 of the racing, pari-mutuel wagering and breeding law, relating to certain taxes on admissions to race tracks and simulcast facilities (Part J); intentionally omitted (Part K); intentionally omitted (Part L); to amend the tax law, in relation to exempting from sales and use tax EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD12574-05-1S. 2509--C 2 A. 3009--C certain tangible personal property or services (Part M); to amend the tax law, in relation to increasing the total dollar amount for vendors' gross receipts necessary for registration filing (Part N); to amend the tax law, in relation to imposing liability for real estate transfer taxes on responsible persons, prohibiting grantors from pass- ing real estate transfer tax to grantees, and exempting certain organ- izations from the LLC disclosure requirement (Part O); to amend the tax law, in relation to restrictions on certain retail dealers whose registrations have been revoked or who have been forbidden from sell- ing cigarettes or tobacco products (Part P); to amend the tax law, in relation to the timing and method for filing certain returns (Part Q); to amend the tax law, in relation to determining liability for the collection of taxes on medallion taxicab trips and congestion surcharges (Part R); to amend the tax law, in relation to increasing tax return preparer penalties for failure to register and requiring the display of certain documents by tax return preparers (Part S); intentionally omitted (Part T); to amend the real property law and the tax law, in relation to electronic submission of consolidated real property transfer forms; and to repeal certain provisions of the real property law relating thereto (Part U); to amend the real property law, in relation to exemptions for manufactured home park owners or operators and mobile home owners; and to repeal certain provisions of such law relating thereto (Part V); to amend the real property tax law, in relation to facilitating the administration of the real prop- erty tax, and to repeal section 307 of such law relating thereto (Part W); to amend the real property tax law and the general municipal law, in relation to promoting the development of renewable energy projects (Part X); to amend the racing, pari-mutuel wagering and breeding law, in relation to regulation of sports wagering (Part Y); authorizing a request for information related to gaming facility licenses (Part Z); intentionally omitted (Part AA); to amend the tax law, in relation to restrictions on certain lottery draw game offerings (Part BB); to amend the racing, pari-mutuel wagering and breeding law, in relation to the office of the gaming inspector general; and to repeal certain provisions of such law relating thereto (Part CC); to amend the racing, pari-mutuel wagering and breeding law, in relation to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out- of-state harness tracks and distributions of wagers; to amend chapter 281 of the laws of 1994 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting and 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 extending certain provisions thereof (Part DD); to amend chapter 109 of the laws of 2006 amending the tax law and other laws relating to providing exemptions, reimbursements and credits from various taxes for certain alternative fuels, in relation to extending the alternative fuels tax exemptions for five years (Part EE); to amend the tax law and chapter 60 of the laws of 2016 amending the tax law relating to creating a farm workforce retention credit, in relation to extending the provisions of such credit through tax year 2024 (Part FF); to amend the public housing law, in relation to extending the credit against income tax for persons or entities investing in low-income housing (Part GG); toS. 2509--C 3 A. 3009--C amend chapter 59 of the laws of 2014, amending the tax law relating to a musical and theatrical production credit, in relation to the effec- tiveness thereof; and to amend the tax law, in relation to increasing the aggregate cap on the amount of such credit (Part HH); to amend the tax law, in relation to extending hire a veteran credit for an addi- tional year (Part II); to amend chapter 61 of the laws of 2011 amend- ing the economic development law, the tax law and the real property tax law, relating to establishing the economic transformation and facility redevelopment program and providing tax benefits under that program and to amend the economic development law, in relation to extending the tax credits under the economic transformation and facil- ity redevelopment program (Part JJ); to amend the general business law, in relation to requiring the implementation of the secure choice program by a certain date (Part KK); to amend the racing, pari-mutuel wagering and breeding law, in relation to modifying certain racing support payments (Part LL); to amend the tax law, in relation to exempting breast pump replacement parts and certain supplies from sales and compensating use taxes (Part MM); clarifying for certain tax credit programs that work performed remotely within the state due to the outbreak of novel coronavirus, COVID-19, qualifies for certain tax credit programs; and providing for the repeal of such provisions upon expiration thereof (Part NN); to exempt certain underpayments from interest accumulation (Part OO); to amend the economic development law and the tax law, in relation to establishing the restaurant return-to- work tax credit program (Subpart A); and to amend the tax law and the state finance law, in relation to establishing the New York city musical and theatrical production tax credit and establishing the New York state council on the arts cultural program fund; and providing for the repeal of such provisions upon the expiration thereof (Subpart B) (Part PP); to amend the tax law, in relation to modifying interest rules on overpayments of personal income and corporate tax (Part QQ); to amend the tax law, in relation to providing a modification reducing federal adjusted gross income by the amount of the COVID-19 family death benefit paid pursuant to the metropolitan transportation author- ity program established in 2020 for purposes of determining New York state taxable income (Part RR); to amend the tax law, in relation to extending sales tax exemption for certain food and drink vending machines (Part SS); authorizing the creation of state debt in the amount of three billion dollars, in relation to creating the environ- mental bond act of 2022 "restore mother nature" for the purposes of environmental improvements that preserve, enhance, and restore New York's natural resources and reduce the impact of climate change; and providing for the submission to the people of a proposition or ques- tion therefor to be voted upon at the general election to be held in November, 2022 (Part TT); to amend the environmental conservation law and the state finance law, in relation to the implementation of the environmental bond act of 2022 "restore mother nature" (Part UU); to amend the New York state urban development corporation act, in relation to establishing the COVID-19 pandemic small business recovery grant program (Part VV); to amend the real property tax law, in relation to subjecting certain state lands in Orange county to real property taxation (Part WW); to amend the transportation law, in relation to increasing the maximum amount of grants and loans under the airport improvement and revitalization grant and loan program (Part XX); in relation to renaming the Newkirk Avenue subway station on the IRT Nostrand Avenue line the "Newkirk Avenue - Little HaitiS. 2509--C 4 A. 3009--C station" (Part YY); to amend the vehicle and traffic law, in relation to indemnity bonds or insurance policies for commuter vans (Part ZZ); intentionally omitted (Part AAA); to amend the executive law, the criminal procedure law, the general municipal law, the public authori- ties law and the civil service law, in relation to police officers; and to repeal certain provisions of the executive law relating thereto (Part BBB); to amend the tax law, in relation to the rehabilitation of historic properties tax credit (Part CCC); to amend the tax law and the administrative code of the city of New York, in relation to investment income (Part DDD); establishing the excluded workers fund to provide payments to workers who suffered a loss of work-related earnings or a major source of household income during a state of emer- gency declared by the governor and who are otherwise ineligible for unemployment insurance or other state or federal unemployment benefits (Part EEE); to amend part C of chapter 57 of the laws of 2006 relating to establishing a cost of living adjustment for designated human services programs, in relation to extending COLA provisions for the purpose of establishing rates of payments and in relation to the effectiveness thereof (Part FFF); to amend the state finance law, in relation to aid and incentives for municipalities base level grants (Part GGG); to amend the tax law, in relation to the amount of the business income base and capital base for the computation of tax (Part HHH); to amend the tax law, in relation to the real property tax relief credit (Part III); to provide for the administration of certain funds and accounts related to the 2021-2022 budget, authorizing certain payments and transfers; to amend the state finance law, in relation to the administration of certain funds and accounts; to amend part D of chapter 389 of the laws of 1997 relating to the financing of the correctional facilities improvement fund and the youth facility improvement fund, in relation to the issuance of certain bonds or notes; to amend part Y of chapter 61 of the laws of 2005, relating to providing for the administration of certain funds and accounts related to the 2005-2006 budget, in relation to the issuance of certain bonds or notes; to amend the public authorities law, in relation to the issuance of certain bonds or notes; to amend the New York state medical care facilities finance agency act, in relation to the issu- ance of certain bonds or notes; to amend the New York state urban development corporation act, in relation to the issuance of certain bonds or notes; to amend chapter 329 of the laws of 1991, amending the state finance law and other laws relating to the establishment of the dedicated highway and bridge trust fund, in relation to the issuance of certain bonds or notes; to amend the public authorities law, in relation to the issuance of certain bonds or notes; to amend the New York state urban development corporation act, in relation to the issu- ance of certain bonds or notes; to amend the private housing finance law, in relation to housing program bonds and notes; to amend the New York state urban development corporation act, in relation to personal income tax notes for 2022, in relation to authorizing the dormitory authority of the state of New York and the urban development corpo- ration to enter into line of credit facilities for 2022, and in relation to state-supported debt issued during the 2022 fiscal year; to amend the state finance law, in relation to payments of bonds; to amend the state finance law, in relation to the mental health services fund; to amend the public health law, in relation to secured hospital project bonds; to amend the state finance law, in relation to the issuance of revenue bonds; to repeal paragraph c of subdivision 5 ofS. 2509--C 5 A. 3009--C section 89-b of the state finance law relating to the dedicated high- way and bridge trust fund; to repeal subdivision (j) of section 92-dd of the state finance law relating to the HCRA resources fund; to repeal subdivision 3-a of the public health law relating to eligible secured hospital borrower; and providing for the repeal of certain provisions upon expiration thereof (Part JJJ); to authorize certain employers to provide a temporary retirement incentive for certain public employees in the city of New York (Subpart A); and an age 55/25 years temporary retirement incentive for certain public employees in the city of New York (Subpart B)(Part KKK); to amend the racing, pari- mutuel wagering and breeding law, in relation to the utilization of funds in the Catskill and Capital regions off-track betting corpo- ration's capital acquisition funds; and providing for the repeal of such provisions upon the expiration thereof (Part LLL); to amend chap- ter 141 of the laws of 1994, amending the legislative law and the state finance law relating to the operation and administration of the legislature, in relation to extending such provisions (Part MMM); to amend the correction law, in relation to restricting the use of segre- gated confinement and creating alternative therapeutic and rehabilita- tive confinement options (Part NNN); and to amend the racing, pari-mu- tuel wagering and breeding law, in relation to the tax on gaming revenues; and providing for the repeal of such provisions upon the expiration thereof (Part OOO) 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 2021-2022 3 state fiscal year. Each component is wholly contained within a Part 4 identified as Parts A through OOO. The effective date for each partic- 5 ular provision contained within such Part is set forth in the last 6 section of such Part. Any provision in any section contained within a 7 Part, including the effective date of the Part, which makes a reference 8 to a section "of this act", when used in connection with that particular 9 component, shall be deemed to mean and refer to the corresponding 10 section of the Part in which it is found. Section three of this act sets 11 forth the general effective date of this act. 12 PART A 13 Section 1. Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph 14 (B) of paragraph 1 of subsection (a) of section 601 of the tax law, 15 clauses (iv), (v), (vi) and (vii) as amended by section 1 of part P of 16 chapter 59 of the laws of 2019 and clause (viii) as added by section 1 17 of part R of chapter 59 of the laws of 2017, are amended and a new 18 clause (ix) is added to read as follows: 19 (iv) For taxable years beginning in two thousand twenty-one the 20 following rates shall apply: 21 If the New York taxable income is: The tax is: 22 Not over $17,150 4% of the New York taxable income 23 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 24 $17,150 25 Over $23,600 but not over $27,900 $976 plus 5.25% of excess overS. 2509--C 6 A. 3009--C 1 $23,600 2 Over $27,900 but not over $43,000 $1,202 plus 5.9% of excess over 3 $27,900 4 Over $43,000 but not over $161,550 $2,093 plus 5.97% of excess over 5 $43,000 6 Over $161,550 but not over $323,200 $9,170 plus 6.33% of excess over 7 $161,550 8 Over $323,200 but not over $19,403 plus 6.85% of excess 9 $2,155,350 over $323,200 10 Over $2,155,350 but not over $144,905 plus 9.65% of excess over 11 $5,000,000 $2,155,350 12 Over $5,000,000 but not over $419,414 plus 10.30% of excess over 13 $25,000,000 $5,000,000 14 Over $25,000,000 $2,479,414 plus 10.90% of excess over 15 $25,000,000 16 [Over $2,155,350 $144,905 plus 8.82% of excess over17$2,155,350] 18 (v) For taxable years beginning in two thousand twenty-two the follow- 19 ing rates shall apply: 20 If the New York taxable income is: The tax is: 21 Not over $17,150 4% of the New York taxable income 22 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 23 $17,150 24 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 25 $23,600 26 Over $27,900 but not over $161,550 $1,202 plus 5.85% of excess over 27 $27,900 28 Over $161,550 but not over $323,200 $9,021 plus 6.25% of excess over 29 $161,550 30 Over $323,200 but not over $19,124 plus 31 $2,155,350 6.85% of excess over $323,200 32 Over $2,155,350 but not over $144,626 plus 9.65% of excess over 33 $5,000,000 $2,155,350 34 Over $5,000,000 but not over $419,135 plus 10.30% of excess over 35 $25,000,000 $5,000,000 36 Over $25,000,000 $2,479,135 plus 10.90% of excess over 37 $25,000,000 38 [Over $2,155,350 $144,626 plus 8.82% of excess over39$2,155,350] 40 (vi) For taxable years beginning in two thousand twenty-three the 41 following rates shall apply: 42 If the New York taxable income is: The tax is: 43 Not over $17,150 4% of the New York taxable income 44 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 45 $17,150 46 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 47 $23,600 48 Over $27,900 but not over $161,550 $1,202 plus 5.73% of excess over 49 $27,900 50 Over $161,550 but not over $323,200 $8,860 plus 6.17% of excess over 51 $161,550 52 Over $323,200 but not over $18,834 plus 6.85% of 53 $2,155,350 excess over $323,200 54 Over $2,155,350 but not over $144,336 plus 9.65% of excess over 55 $5,000,000 $2,155,350 56 Over $5,000,000 but not over $418,845 plus 10.30% of excess overS. 2509--C 7 A. 3009--C 1 $25,000,000 $5,000,000 2 Over $25,000,000 $2,478,845 plus 10.90% of excess over 3 $25,000,000 4 [Over $2,155,350 $144,336 plus 8.82% of excess over5$2,155,350] 6 (vii) For taxable years beginning in two thousand twenty-four the 7 following rates shall apply: 8 If the New York taxable income is: The tax is: 9 Not over $17,150 4% of the New York taxable income 10 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 11 $17,150 12 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 13 $23,600 14 Over $27,900 but not over $161,550 $1,202 plus 5.61% of excess over 15 $27,900 16 Over $161,550 but not over $323,200 $8,700 plus 6.09% of excess over 17 $161,550 18 Over $323,200 but not over $18,544 plus 6.85% of excess over 19 $2,155,350 $323,200 20 Over $2,155,350 but not over $144,047 plus 9.65% of excess over 21 $5,000,000 $2,155,350 22 Over $5,000,000 but not over $418,555 plus 10.30% of excess over 23 $25,000,000 $5,000,000 24 Over $25,000,000 $2,478,555 plus 10.90% of excess over 25 $25,000,000 26 [Over $2,155,350 $144,047 plus 8.82% of excess over27$2,155,350] 28 (viii) For taxable years beginning after two thousand twenty-four and 29 before two thousand twenty-eight the following rates shall apply: 30 If the New York taxable income is: The tax is: 31 Not over $17,150 4% of the New York taxable income 32 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 33 $17,150 34 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over 35 $23,600 36 Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over 37 $27,900 38 Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess over 39 $161,550 40 Over $323,200 but not over $18,252 plus 6.85% of excess over 41 $2,155,350 $323,200 42 Over $2,155,350 but not over $143,754 plus 9.65% of excess over 43 $5,000,000 $2,155,350 44 Over $5,000,000 but not over $418,263 plus 10.30% of excess over 45 $25,000,000 $5,000,000 46 Over $25,000,000 $2,478,263 plus 10.90% of excess over 47 $25,000,000 48 (ix) For taxable years beginning after two thousand twenty-seven the 49 following rates shall apply: 50 If the New York taxable income is: The tax is: 51 Not over $17,150 4% of the New York taxable income 52 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over 53 $17,150 54 Over $23,600 but not over $27,900 $976 plus 5.25% of excess overS. 2509--C 8 A. 3009--C 1 $23,600 2 Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over 3 $27,900 4 Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess 5 over $161,550 6 Over $323,200 but not over $18,252 plus 6.85% of excess 7 $2,155,350 over $323,200 8 Over $2,155,350 $143,754 plus 8.82% of excess 9 over $2,155,350 10 § 2. Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of 11 paragraph 1 of subsection (b) of section 601 of the tax law, clauses 12 (iv), (v), (vi) and (vii) as amended by section 2 of part P of chapter 13 59 of the laws of 2019 and clause (viii) as added by section 2 of part R 14 of chapter 59 of the laws of 2017, are amended and a new clause (ix) is 15 added to read as follows: 16 (iv) For taxable years beginning in two thousand twenty-one the 17 following rates shall apply: 18 If the New York taxable income is: The tax is: 19 Not over $12,800 4% of the New York taxable income 20 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 21 $12,800 22 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 23 $17,650 24 Over $20,900 but not over $32,200 $901 plus 5.9% of excess over 25 $20,900 26 Over $32,200 but not over $107,650 $1,568 plus 5.97% of excess over 27 $32,200 28 Over $107,650 but not over $269,300 $6,072 plus 6.33% of excess over 29 $107,650 30 Over $269,300 but not over $16,304 plus 6.85% of excess over 31 $1,616,450 $269,300 32 Over $1,616,450 but not over $108,584 plus 9.65% of excess over 33 $5,000,000 $1,616,450 34 Over $5,000,000 but not over $435,097 plus 10.30% of excess over 35 $25,000,000 $5,000,000 36 Over $25,000,000 $2,495,097 plus 10.90% of excess over 37 $25,000,000 38 [Over $1,616,450 $108,584 plus 8.82% of excess over39$1,616,450] 40 (v) For taxable years beginning in two thousand twenty-two the follow- 41 ing rates shall apply: 42 If the New York taxable income is: The tax is: 43 Not over $12,800 4% of the New York taxable income 44 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 45 $12,800 46 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 47 $17,650 48 Over $20,900 but not over $107,650 $901 plus 5.85% of excess over 49 $20,900 50 Over $107,650 but not over $269,300 $5,976 plus 6.25% of excess over 51 $107,650 52 Over $269,300 but not over $16,079 plus 6.85% of excess 53 $1,616,450 over $269,300 54 Over $1,616,450 but not over $108,359 plus 9.65% of excess over 55 $5,000,000 $1,616,450S. 2509--C 9 A. 3009--C 1 Over $5,000,000 but not over $434,871 plus 10.30% of excess over 2 $25,000,000 $5,000,000 3 Over $25,000,000 $2,494,871 plus 10.90% of excess over 4 $25,000,000 5 [Over $1,616,450 $108,359 plus 8.82% of excess over6$1,616,450] 7 (vi) For taxable years beginning in two thousand twenty-three the 8 following rates shall apply: 9 If the New York taxable income is: The tax is: 10 Not over $12,800 4% of the New York taxable income 11 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 12 $12,800 13 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 14 $17,650 15 Over $20,900 but not over $107,650 $901 plus 5.73% of excess over 16 $20,900 17 Over $107,650 but not over $269,300 $5,872 plus 6.17% of excess over 18 $107,650 19 Over $269,300 but not over $15,845 plus 6.85% of excess 20 $1,616,450 over $269,300 21 Over $1,616,450 but not over $108,125 plus 9.65% of excess over 22 $5,000,000 $1,616,450 23 Over $5,000,000 but not over $434,638 plus 10.30% of excess over 24 $25,000,000 $5,000,000 25 Over $25,000,000 $2,494,638 plus 10.90% of excess over 26 $25,000,000 27 [Over $1,616,450 $108,125 plus 8.82% of excess over28$1,616,450] 29 (vii) For taxable years beginning in two thousand twenty-four the 30 following rates shall apply: 31 If the New York taxable income is: The tax is: 32 Not over $12,800 4% of the New York taxable income 33 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over 34 $12,800 35 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 36 $17,650 37 Over $20,900 but not over $107,650 $901 plus 5.61% of excess over 38 $20,900 39 Over $107,650 but not over $269,300 $5,768 plus 6.09% of excess over 40 $107,650 41 Over $269,300 but not over $15,612 plus 6.85% of excess 42 $1,616,450 over $269,300 43 Over $1,616,450 but not over $107,892 plus 9.65% of excess over 44 $5,000,000 $1,616,450 45 Over $5,000,000 but not over $434,404 plus 10.30% of excess over 46 $25,000,000 $5,000,000 47 Over $25,000,000 $2,494,404 plus 10.90% of excess over 48 $25,000,000 49 [Over $1,616,450 $107,892 plus 8.82% of excess over50$1,616,450] 51 (viii) For taxable years beginning after two thousand twenty-four and 52 before two thousand twenty-eight the following rates shall apply: 53 If the New York taxable income is: The tax is: 54 Not over $12,800 4% of the New York taxable income 55 Over $12,800 but not over $17,650 $512 plus 4.5% of excess overS. 2509--C 10 A. 3009--C 1 $12,800 2 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over 3 $17,650 4 Over $20,900 but not over $107,650 $901 plus 5.5% of excess over 5 $20,900 6 Over $107,650 but not over $269,300 $5,672 plus 6.00% of excess over 7 $107,650 8 Over $269,300 but not over $15,371 plus 6.85% of excess over 9 $1,616,450 $269,300 10 Over $1,616,450 but not over $107,651 plus 9.65% of excess over 11 $5,000,000 $1,616,450 12 Over $5,000,000 but not over $434,163 plus 10.30% of excess over 13 $25,000,000 $5,000,000 14 Over $25,000,000 $2,494,163 plus 10.90% of excess over 15 $25,000,000 16 (ix) For taxable years beginning after two thousand twenty-seven the 17 following rates shall apply: 18 If the New York taxable income is: The tax is: 19 Not over $12,800 4% of the New York taxable income 20 Over $12,800 but not over $512 plus 4.5% of excess over 21 $17,650 $12,800 22 Over $17,650 but not over $730 plus 5.25% of excess over 23 $20,900 $17,650 24 Over $20,900 but not over $901 plus 5.5% of excess over 25 $107,650 $20,900 26 Over $107,650 but not over $5,672 plus 6.00% of excess 27 $269,300 over $107,650 28 Over $269,300 but not over $15,371 plus 6.85% of excess 29 $1,616,450 over $269,300 30 Over $1,616,450 $107,651 plus 8.82% of excess 31 over $1,616,450 32 § 3. Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of 33 paragraph 1 of subsection (c) of section 601 of the tax law, clauses 34 (iv), (v), (vi) and (vii) as amended by section 3 of part P of chapter 35 59 of the laws of 2019 and clause (viii) as added by section 3 of part R 36 of chapter 59 of the laws of 2017, are amended and a new clause (ix) is 37 added to read as follows: 38 (iv) For taxable years beginning in two thousand twenty-one the 39 following rates shall apply: 40 If the New York taxable income is: The tax is: 41 Not over $8,500 4% of the New York taxable income 42 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 43 $8,500 44 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 45 $11,700 46 Over $13,900 but not over $21,400 $600 plus 5.9% of excess over 47 $13,900 48 Over $21,400 but not over $80,650 $1,042 plus 5.97% of excess over 49 $21,400 50 Over $80,650 but not over $215,400 $4,579 plus 6.33% of excess over 51 $80,650 52 Over $215,400 but not over $13,109 plus 6.85% of excess 53 $1,077,550 over $215,400S. 2509--C 11 A. 3009--C 1 Over $1,077,550 but not over $72,166 plus 9.65% of excess over 2 $5,000,000 $1,077,550 3 Over $5,000,000 but not over $450,683 plus 10.30% of excess over 4 $25,000,000 $5,000,000 5 Over $25,000,000 $2,510,683 plus 10.90% of excess over 6 $25,000,000 7 [Over $1,077,550 $72,166 plus 8.82% of excess over8$1,077,550] 9 (v) For taxable years beginning in two thousand twenty-two the follow- 10 ing rates shall apply: 11 If the New York taxable income is: The tax is: 12 Not over $8,500 4% of the New York taxable income 13 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 14 $8,500 15 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 16 $11,700 17 Over $13,900 but not over $80,650 $600 plus 5.85% of excess over 18 $13,900 19 Over $80,650 but not over $215,400 $4,504 plus 6.25% of excess over 20 $80,650 21 Over $215,400 but not over $12,926 plus 6.85% of excess 22 $1,077,550 over $215,400 23 Over $1,077,550 but not over $71,984 plus 9.65% of excess over 24 $5,000,000 $1,077,550 25 Over $5,000,000 but not over $450,500 plus 10.30% of excess over 26 $25,000,000 $5,000,000 27 Over $25,000,000 $2,510,500 plus 10.90% of excess over 28 $25,000,000 29 [Over $1,077,550 $71,984 plus 8.82% of excess over30$1,077,550] 31 (vi) For taxable years beginning in two thousand twenty-three the 32 following rates shall apply: 33 If the New York taxable income is: The tax is: 34 Not over $8,500 4% of the New York taxable income 35 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 36 $8,500 37 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 38 $11,700 39 Over $13,900 but not over $80,650 $600 plus 5.73% of excess over 40 $13,900 41 Over $80,650 but not over $215,400 $4,424 plus 6.17% of excess over 42 $80,650 43 Over $215,400 but not over $12,738 plus 6.85% of excess 44 $1,077,550 over $215,400 45 Over $1,077,550 but not over $71,796 plus 9.65% of excess over 46 $5,000,000 $1,077,550 47 Over $5,000,000 but not over $450,312 plus 10.30% of excess over 48 $25,000,000 $5,000,000 49 Over $25,000,000 $2,510,312 plus 10.90% of excess over 50 $25,000,000 51 [Over $1,077,550 $71,796 plus 8.82% of excess over52$1,077,550] 53 (vii) For taxable years beginning in two thousand twenty-four the 54 following rates shall apply:S. 2509--C 12 A. 3009--C 1 If the New York taxable income is: The tax is: 2 Not over $8,500 4% of the New York taxable income 3 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 4 $8,500 5 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 6 $11,700 7 Over $13,900 but not over $80,650 $600 plus 5.61% of excess over 8 $13,900 9 Over $80,650 but not over $215,400 $4,344 plus 6.09% of excess over 10 $80,650 11 Over $215,400 but not over $12,550 plus 6.85% of excess 12 $1,077,550 over $215,400 13 Over $1,077,550 but not over $71,608 plus 9.65% of excess over 14 $5,000,000 $1,077,550 15 Over $5,000,000 but not over $450,124 plus 10.30% of excess over 16 $25,000,000 $5,000,000 17 Over $25,000,000 $2,510,124 plus 10.90% of excess over 18 $25,000,000 19 [Over $1,077,550 $71,608 plus 8.82% of excess over20$1,077,550] 21 (viii) For taxable years beginning after two thousand twenty-four and 22 before two thousand twenty-eight the following rates shall apply: 23 If the New York taxable income is: The tax is: 24 Not over $8,500 4% of the New York taxable income 25 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 26 $8,500 27 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 28 $11,700 29 Over $13,900 but not over $80,650 $600 plus 5.50% of excess over 30 $13,900 31 Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess over 32 $80,650 33 Over $215,400 but not over $12,356 plus 6.85% of excess over 34 $1,077,550 $215,400 35 Over $1,077,550 but not over $71,413 plus 9.65% of excess over 36 $5,000,000 $1,077,550 37 Over $5,000,000 but not over $449,929 plus 10.30% of excess over 38 $25,000,000 $5,000,000 39 Over $25,000,000 $2,509,929 plus 10.90% of excess over 40 $25,000,000 41 (ix) For taxable years beginning after two thousand twenty-seven the 42 following rates shall apply: 43 If the New York taxable income is: The tax is: 44 Not over $8,500 4% of the New York taxable income 45 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over 46 $8,500 47 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over 48 $11,700 49 Over $13,900 but not over $80,650 $600 plus 5.50% of excess over 50 $13,900 51 Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess 52 over $80,650 53 Over $215,400 but not over $12,356 plus 6.85% of excess 54 $1,077,550 over $215,400 55 Over $1,077,550 $71,413 plus 8.82% of excess 56 over $1,077,550S. 2509--C 13 A. 3009--C 1 § 4. Subparagraphs (D) and (E) of paragraph 1 of subsection (d-1) of 2 section 601 of the tax law, subparagraph (D) as amended by section 4 of 3 part P of chapter 59 of the laws of 2019 and subparagraph (E) as added 4 by section 7 of part A of chapter 56 of the laws of 2011, are amended to 5 read as follows: 6 (D) The tax table benefit is the difference between (i) the amount of 7 taxable income set forth in the tax table in paragraph one of subsection 8 (a) of this section not subject to the 8.82 percent rate of tax for the 9 taxable year multiplied by such rate and (ii) the dollar denominated tax 10 for such amount of taxable income set forth in the tax table applicable 11 to the taxable year in paragraph one of subsection (a) of this section 12 less the sum of the tax table benefits in subparagraphs (A), (B) and (C) 13 of this paragraph. The fraction for this subparagraph is computed as 14 follows: the numerator is the lesser of fifty thousand dollars or the 15 excess of New York adjusted gross income for the taxable year over two 16 million dollars and the denominator is fifty thousand dollars. This 17 subparagraph shall apply only to taxable years beginning on or after 18 January first, two thousand twelve and before January first, two thou- 19 sand [twenty-five] twenty-one and for tax years beginning on or after 20 January first, two thousand twenty-eight. 21 (E) The tax table benefit is the difference between (i) the amount of 22 taxable income set forth in the tax table in paragraph one of subsection 23 (a) of this section not subject to the 9.65 percent rate of tax for the 24 taxable year multiplied by such rate and (ii) the dollar denominated tax 25 for such amount of taxable income set forth in the tax table applicable 26 to the taxable year in paragraph one of subsection (a) of this section 27 less the sum of the tax table benefits in subparagraphs (A), (B), and 28 (C) of this paragraph. The fraction for this subparagraph is computed as 29 follows: the numerator is the lesser of fifty thousand dollars or excess 30 of New York adjusted gross income for the taxable year over two million 31 dollars and the denominator is fifty thousand dollars. This subparagraph 32 shall apply only to the taxable years beginning on or after January 33 first, two thousand twenty-one and before January first, two thousand 34 twenty-eight. 35 (F) The tax table benefit is the difference between (i) the amount of 36 taxable income set forth in the tax table in paragraph one of subsection 37 (a) of this section not subject to the 10.30 percent rate of tax for the 38 taxable year multiplied by such rate and (ii) the dollar denominated tax 39 for such amount of taxable income set forth in the tax table applicable 40 to the taxable year in paragraph one of subsection (a) of this section 41 less the sum of the tax table benefits in subparagraphs (A), (B), (C) 42 and (E) of this paragraph. The fraction for this subparagraph is 43 computed as follows: the numerator is the lesser of fifty thousand 44 dollars or excess of New York adjusted gross income for the taxable year 45 over five million dollars and the denominator is fifty thousand dollars. 46 This subparagraph shall apply only to the taxable years beginning on or 47 after January first, two thousand twenty-one and before January first, 48 two thousand twenty-eight. 49 (G) The tax table benefit is the difference between (i) the amount of 50 taxable income set forth in the tax table in paragraph one of subsection 51 (a) of this section not subject to the 10.90 percent rate of tax for the 52 taxable year multiplied by such rate and (ii) the dollar denominated tax 53 for such amount of taxable income set forth in the tax table applicable 54 to the taxable year in paragraph one of subsection (a) of this section 55 less the sum of the tax table benefits in subparagraphs (A), (B), (C), 56 (E) and (F) of this paragraph. The fraction for this subparagraph isS. 2509--C 14 A. 3009--C 1 computed as follows: the numerator is the lesser of fifty thousand 2 dollars or excess of New York adjusted gross income for the taxable year 3 over twenty-five million dollars and the denominator is fifty thousand 4 dollars. This subparagraph shall apply only to the taxable years begin- 5 ning on or after January first, two thousand twenty-one and before Janu- 6 ary first, two thousand twenty-eight. 7 (H) Provided, however, the total tax prior to the application of any 8 tax credits shall not exceed the highest rate of tax set forth in the 9 tax tables in subsection (a) of this section multiplied by the taxpay- 10 er's taxable income. 11 § 5. Subparagraphs (C) and (D) of paragraph 2 of subsection (d-1) of 12 section 601 of the tax law, subparagraph (C) as amended by section 5 of 13 part P of chapter 59 of the laws of 2019 and subparagraph (D) as added 14 by section 7 of part A of chapter 56 of the laws of 2011, are amended to 15 read as follows: 16 (C) The tax table benefit is the difference between (i) the amount of 17 taxable income set forth in the tax table in paragraph one of subsection 18 (b) of this section not subject to the 8.82 percent rate of tax for the 19 taxable year multiplied by such rate and (ii) the dollar denominated tax 20 for such amount of taxable income set forth in the tax table applicable 21 to the taxable year in paragraph one of subsection (b) of this section 22 less the sum of the tax table benefits in subparagraphs (A) and (B) of 23 this paragraph. The fraction for this subparagraph is computed as 24 follows: the numerator is the lesser of fifty thousand dollars or the 25 excess of New York adjusted gross income for the taxable year over one 26 million five hundred thousand dollars and the denominator is fifty thou- 27 sand dollars. This subparagraph shall apply only to taxable years begin- 28 ning on or after January first, two thousand twelve and before January 29 first, two thousand [twenty-five] twenty-one and for tax years beginning 30 on or after January first, two thousand twenty-eight. 31 (D) The tax table benefit is the difference between (i) the amount of 32 taxable income set forth in the tax table in paragraph one of subsection 33 (a) of this section not subject to the 9.65 percent rate of tax for the 34 taxable year multiplied by such rate and (ii) the dollar denominated tax 35 for such amount of taxable income set forth in the tax table applicable 36 to the taxable year in paragraph one of subsection (a) of this section 37 less the sum of the tax table benefits in subparagraphs (A) and (B) 38 of this paragraph. The fraction for this subparagraph is computed as 39 follows: the numerator is the lesser of fifty thousand dollars or excess 40 of New York adjusted gross income for the taxable year over one million 41 five hundred thousand dollars and the denominator is fifty thousand 42 dollars. This subparagraph shall apply only to the taxable years 43 beginning on or after January first, two thousand twenty-one and before 44 January first, two thousand twenty-eight. 45 (E) The tax table benefit is the difference between (i) the amount of 46 taxable income set forth in the tax table in paragraph one of subsection 47 (a) of this section not subject to the 10.30 percent rate of tax for the 48 taxable year multiplied by such rate and (ii) the dollar denominated tax 49 for such amount of taxable income set forth in the tax table applicable 50 to the taxable year in paragraph one of subsection (a) of this section 51 less the sum of the tax table benefits in subparagraphs (A), (B) and (D) 52 of this paragraph. The fraction for this subparagraph is computed as 53 follows: the numerator is the lesser of fifty thousand dollars or 54 excess of New York adjusted gross income for the taxable year over five 55 million dollars and the denominator is fifty thousand dollars. This 56 subparagraph shall apply only to the taxable years beginning on or afterS. 2509--C 15 A. 3009--C 1 January first, two thousand twenty-one and before January first, two 2 thousand twenty-eight. 3 (F) The tax table benefit is the difference between (i) the amount of 4 taxable income set forth in the tax table in paragraph one of subsection 5 (a) of this section not subject to the 10.90 percent rate of tax for the 6 taxable year multiplied by such rate and (ii) the dollar denominated tax 7 for such amount of taxable income set forth in the tax table applicable 8 to the taxable year in paragraph one of subsection (a) of this section 9 less the sum of the tax table benefits in subparagraphs (A), (B), (D) 10 and (E) of this paragraph. The fraction for this subparagraph is 11 computed as follows: the numerator is the lesser of fifty thousand 12 dollars or excess of New York adjusted gross income for the taxable year 13 over twenty-five million dollars and the denominator is fifty thousand 14 dollars. This subparagraph shall apply only to the taxable years begin- 15 ning on or after January first, two thousand twenty-one and before Janu- 16 ary first, two thousand twenty-eight. 17 (G) Provided, however, the total tax prior to the application of any 18 tax credits shall not exceed the highest rate of tax set forth in the 19 tax tables in subsection (b) of this section multiplied by the taxpay- 20 er's taxable income. 21 § 6. Subparagraphs (C) and (D) of paragraph 3 of subsection (d-1) of 22 section 601 of the tax law, subparagraph (C) as amended by section 6 of 23 part P of chapter 59 of the laws of 2019 and subparagraph (D) as added 24 by section 7 of part A of chapter 56 of the laws of 2011, are amended to 25 read as follows: 26 (C) The tax table benefit is the difference between (i) the amount of 27 taxable income set forth in the tax table in paragraph one of subsection 28 (c) of this section not subject to the 8.82 percent rate of tax for the 29 taxable year multiplied by such rate and (ii) the dollar denominated tax 30 for such amount of taxable income set forth in the tax table applicable 31 to the taxable year in paragraph one of subsection (c) of this section 32 less the sum of the tax table benefits in subparagraphs (A) and (B) of 33 this paragraph. The fraction for this subparagraph is computed as 34 follows: the numerator is the lesser of fifty thousand dollars or the 35 excess of New York adjusted gross income for the taxable year over one 36 million dollars and the denominator is fifty thousand dollars. This 37 subparagraph shall apply only to taxable years beginning on or after 38 January first, two thousand twelve and before January first, two thou- 39 sand [twenty-five] twenty-one and for tax years beginning on or after 40 January first, two thousand twenty-eight. 41 (D) The tax table benefit is the difference between (i) the amount of 42 taxable income set forth in the tax table in paragraph one of subsection 43 (a) of this section not subject to the 9.65 percent rate of tax for the 44 taxable year multiplied by such rate and (ii) the dollar denominated tax 45 for such amount of taxable income set forth in the tax table applicable 46 to the taxable year in paragraph one of subsection (a) of this section 47 less the sum of the tax table benefits in subparagraphs (A) and (B) 48 of this paragraph. The fraction for this subparagraph is computed as 49 follows: the numerator is the lesser of fifty thousand dollars or excess 50 of New York adjusted gross income for the taxable year over one million 51 five hundred thousand dollars and the denominator is fifty thousand 52 dollars. This subparagraph shall apply only to the taxable years 53 beginning on or after January first, two thousand twenty-one and before 54 January first, two thousand twenty-eight. 55 (E) The tax table benefit is the difference between (i) the amount of 56 taxable income set forth in the tax table in paragraph one of subsectionS. 2509--C 16 A. 3009--C 1 (a) of this section not subject to the 10.30 percent rate of tax for the 2 taxable year multiplied by such rate and (ii) the dollar denominated tax 3 for such amount of taxable income set forth in the tax table applicable 4 to the taxable year in paragraph one of subsection (a) of this section 5 less the sum of the tax table benefits in subparagraphs (A), (B) and (D) 6 of this paragraph. The fraction for this subparagraph is computed as 7 follows: the numerator is the lesser of fifty thousand dollars or 8 excess of New York adjusted gross income for the taxable year over five 9 million dollars and the denominator is fifty thousand dollars. This 10 subparagraph shall apply only to the taxable years beginning on or after 11 January first, two thousand twenty-one and before January first, two 12 thousand twenty-eight. 13 (F) The tax table benefit is the difference between (i) the amount of 14 taxable income set forth in the tax table in paragraph one of subsection 15 (a) of this section not subject to the 10.90 percent rate of tax for the 16 taxable year multiplied by such rate and (ii) the dollar denominated tax 17 for such amount of taxable income set forth in the tax table applicable 18 to the taxable year in paragraph one of subsection (a) of this section 19 less the sum of the tax table benefits in subparagraphs (A), (B), (D) 20 and (E) of this paragraph. The fraction for this subparagraph is 21 computed as follows: the numerator is the lesser of fifty thousand 22 dollars or excess of New York adjusted gross income for the taxable year 23 over twenty-five million dollars and the denominator is fifty thousand 24 dollars. This subparagraph shall apply only to the taxable years begin- 25 ning on or after January first, two thousand twenty-one and before Janu- 26 ary first, two thousand twenty-eight. 27 (G) Provided, however, the total tax prior to the application of any 28 tax credits shall not exceed the highest rate of tax set forth in the 29 tax tables in subsection (c) of this section multiplied by the taxpay- 30 er's taxable income. 31 § 7. Notwithstanding any provision of law to the contrary, the method 32 of determining the amount to be deducted and withheld from wages on 33 account of taxes imposed by or pursuant to the authority of article 22 34 of the tax law in connection with the implementation of the provisions 35 of this act shall be prescribed by the commissioner of taxation and 36 finance with due consideration to the effect such withholding tables 37 and methods would have on the receipt and amount of revenue. The 38 commissioner of taxation and finance shall adjust such withholding 39 tables and methods in regard to taxable years beginning in 2021 and 40 after in such manner as to result, so far as practicable, in withholding 41 from an employee's wages an amount substantially equivalent to the tax 42 reasonably estimated to be due for such taxable years as a result of the 43 provisions of this act. Any such changes in withholding tables and 44 methods for tax year 2021 shall be adopted and effective as soon as 45 practicable. Notwithstanding any provision of the state administrative 46 procedure act to the contrary, the commissioner is authorized to 47 prescribe such withholding tables and methods without adopting a regu- 48 lation. 49 § 8. The additions to tax imposed by subsection (c) of section 685 of 50 the tax law shall not apply to any installments of estimated tax due on 51 or before September fifteenth, two thousand twenty-one if the underpay- 52 ment is the result of the enactment of the additional tax for the tax 53 year two thousand twenty-one prescribed by this act, provided that the 54 taxpayer makes those payments by September fifteenth, two thousand twen- 55 ty-one.S. 2509--C 17 A. 3009--C 1 § 9. This act shall take effect immediately and shall apply to taxable 2 years beginning on and after January 1, 2021. 3 PART B 4 Intentionally Omitted 5 PART C 6 Section 1. The tax law is amended by adding a new article 24-A to read 7 as follows: 8 ARTICLE 24-A 9 PASS-THROUGH ENTITY TAX 10 Section 860. Definitions. 11 861. Pass-through entity tax election. 12 862. Imposition and rate of tax. 13 863. Pass-through entity tax credit. 14 864. Payment of estimated tax. 15 865. Filing of return and payment of tax. 16 866. Procedural provisions. 17 § 860. Definitions. For purposes of this article: 18 (a) Eligible partnership. Eligible partnership means any partnership 19 as provided for in section 7701(a)(2) of the Internal Revenue Code that 20 has a filing requirement under paragraph one of subsection (c) of 21 section six hundred fifty-eight of this chapter other than a publicly 22 traded partnership as defined in section 7704 of the Internal Revenue 23 Code. An eligible partnership includes any entity, including a limited 24 liability company, treated as a partnership for federal income tax 25 purposes that otherwise meets the requirements of this subdivision. 26 (b) Eligible S corporation. Eligible S corporation means any New York 27 S corporation as defined pursuant to subdivision one-A of section two 28 hundred eight of this chapter that is subject to tax under section two 29 hundred nine of this chapter. An eligible S corporation includes any 30 entity, including a limited liability company, treated as an S corpo- 31 ration for federal income tax purposes that otherwise meets the require- 32 ments of this subdivision. 33 (c) Electing partnership. Electing partnership means any eligible 34 partnership that made a valid, timely election pursuant to section eight 35 hundred sixty-one of this article. 36 (d) Electing S corporation. Electing S corporation means any eligible 37 S corporation that made a valid, timely election pursuant to section 38 eight hundred sixty-one of this article. 39 (e) Taxpayer. Taxpayer means any electing partnership or electing S 40 corporation. 41 (f) Pass-through entity tax. Pass-through entity tax means the total 42 tax imposed by this article on electing partnerships and electing S 43 corporations. 44 (g) Direct share of pass-through entity tax. Direct share of pass- 45 through entity tax means the portion of pass-through entity tax calcu- 46 lated on pass-through entity taxable income that is also included in the 47 taxable income of a partner or member of the electing partnership or the 48 taxable income of a shareholder of the electing S corporation under 49 article twenty-two of this chapter. 50 (h) Pass-through entity taxable income. Pass-through entity taxable 51 income means: (1) In the case of an electing partnership, the sum of 52 (i) all items of income, gain, loss, or deduction derived from orS. 2509--C 18 A. 3009--C 1 connected with New York sources to the extent they are included in the 2 taxable income of a nonresident partner subject to tax under article 3 twenty-two under paragraph one of subsection (a) of section six hundred 4 thirty-two of this chapter; and (ii) all items of income, gain, loss, 5 or deduction to the extent they are included in the taxable income of a 6 resident partner subject to tax under article twenty-two of this chap- 7 ter. 8 (2) In the case of an electing S corporation, the sum of (i) all items 9 of income, gain, loss, or deduction derived from or connected with New 10 York sources to the extent they would be included under paragraph two of 11 subsection (a) of section six hundred thirty-two of this chapter in the 12 taxable income of a shareholder subject to tax under article twenty-two 13 of this chapter. 14 (i) Taxable year. An electing partnership's or electing S corpo- 15 ration's taxable year pursuant to this article shall be the same as the 16 electing partnership's or electing S corporation's taxable year for 17 federal income tax purposes. 18 § 861. Pass-through entity tax election. (a) Any eligible partnership 19 or eligible S corporation shall be allowed to make an annual election to 20 be taxed pursuant to this article. 21 (b) In order to be effective, the annual election must be made (1) if 22 the entity is an S corporation, by any officer, manager or shareholder 23 of the S corporation who is authorized under the law of the state where 24 the corporation is incorporated or under the S corporation's organiza- 25 tional documents to make the election and who represents to having such 26 authorization under penalty of perjury; or (2) if the entity is not an S 27 corporation, by any member, partner, owner, or other individual with 28 authority to bind the entity or sign returns pursuant to section six 29 hundred fifty-three of this chapter. 30 (c) The annual election must be made by the due date of the first 31 estimated payment under section eight hundred sixty-four of this chapter 32 and will take effect for the current taxable year. Only one election 33 may be made during each calendar year. An election made under this 34 section is irrevocable. 35 § 862. Imposition and rate of tax. A tax is hereby imposed for each 36 taxable year on the pass-through entity taxable income of every electing 37 partnership and every electing S corporation. This tax shall be in 38 addition to any other taxes imposed under this chapter and shall be 39 determined in accordance with the following table: 40 For each taxable year beginning on or after January first, two thou- 41 sand twenty-one: If pass-through entity taxable income is: Not over 42 $2,000,000 6.85% of taxable income. Over $2,000,000 but not over 43 $5,000,000 $137,000 plus 9.65% of the excess over $2,000,000. Over 44 $5,000,000 but not over $25,000,000 $426,500 plus 10.30% of excess over 45 $5,000,000. Over $25,000,000 $2,486,500 plus 10.90% of the excess over 46 $25,000,000. 47 § 863. Pass-through entity tax credit. (a) Personal income tax credit. 48 (1) A taxpayer subject to tax under article twenty-two of this chapter 49 that is a direct partner or member in an electing partnership or a 50 direct shareholder of an electing S corporation subject to tax under 51 this article shall be allowed a credit against the tax imposed pursuant 52 to article twenty-two of this chapter, computed pursuant to the 53 provisions of subsection (kkk) of section six hundred six of this chap- 54 ter. An entity that is disregarded for tax purposes will be disregarded 55 for purposes of determining if a taxpayer is a direct partner or memberS. 2509--C 19 A. 3009--C 1 of an electing partnership or direct shareholder of an electing S corpo- 2 ration. 3 (2) Limitation on credit. No credit shall be allowed to a taxpayer 4 under paragraph one of this subsection unless the electing partnership 5 or electing S corporation paid the tax imposed under this article and 6 provided sufficient information on the pass-through entity tax return as 7 prescribed by the commissioner to identify that taxpayer. Such informa- 8 tion shall include, but not be limited to, the social security number or 9 taxpayer identification number of the article twenty-two taxpayer who 10 will claim the credit (even in the case of a disregarded entity owned by 11 such taxpayer). 12 (b) Limitation on credit. The aggregate amount of credits claimed by 13 all partners, members or shareholders of an electing partnership or 14 electing S corporation pursuant to subsection (a) of this section shall 15 not exceed the tax due under subsection (a) of section eight hundred 16 sixty-two of this article from such electing partnership or electing S 17 corporation for the taxable year. 18 § 864. Payment of estimated tax. (a) Definition of estimated tax. 19 Estimated tax means the amount that an electing partnership or electing 20 S corporation estimates to be the tax imposed by section eight hundred 21 sixty-two of this article for the current taxable year. 22 (b) General. The estimated tax shall be paid as follows for an elect- 23 ing partnership and an electing S corporation: 24 (1) The estimated tax shall be paid in four equal installments on 25 March fifteenth, June fifteenth, September fifteenth and December 26 fifteenth in the calendar year prior to the year in which the due date 27 of the return required by this article falls. 28 (2) The amount of any required installment shall be twenty-five 29 percent of the required annual payment. 30 (3) The required annual payment is the lesser of: (A) ninety percent 31 of the tax shown on the return for the taxable year; or (B) one hundred 32 percent of the tax shown on the return of the electing partnership or 33 electing S corporation for the preceding taxable year. 34 (c) Application to short taxable year. This section shall apply to a 35 taxable year of less than twelve months in accordance with procedures 36 established by the commissioner. 37 (d) Installments paid in advance. An electing partnership or electing 38 S corporation may elect to pay any installment of its estimated tax 39 prior to the date prescribed for the payment thereof. 40 § 865. Filing of return and payment of tax. (a) General. On or before 41 March fifteenth following the close of the taxable year, each electing 42 partnership and each electing S corporation must file a return for the 43 taxable year reporting the information required pursuant to this arti- 44 cle. For each electing partnership and each electing S corporation that 45 has a fiscal taxable year, the return is due on or before March 46 fifteenth following the close of the calendar year that contains the 47 final day of the entity's taxable year. 48 (b) Certification of eligibility. Every return filed pursuant to 49 subsection (a) of this section shall include, in a format as prescribed 50 by the commissioner, a certification by an individual authorized to act 51 on behalf of the electing partnership or electing S corporation that the 52 taxpayer: 53 (1) made a timely, valid election to be subject to tax pursuant to 54 this article; and 55 (2) that all statements contained therein are true.S. 2509--C 20 A. 3009--C 1 (c) Information on the electing partnership return. Each electing 2 partnership shall report on such return: 3 (1) Any tax due pursuant to this article. The balance of any tax 4 shown on such return, not previously paid as installments of estimated 5 tax, shall be paid with such return; 6 (2) Identifying information of all partners and/or members eligible to 7 receive a credit pursuant to section eight hundred sixty-three of this 8 article; 9 (3) Each partner's and/or member's share of the pass-through entity 10 tax imposed on the electing partnership; 11 (4) Each partner's and/or member's distributive share of the pass- 12 through entity taxable income calculated pursuant to paragraph one of 13 subsection (h) of section eight hundred sixty of this article; 14 (5) The classification of each partner and/or member as a resident or 15 nonresident for purposes of calculating the electing partnership's pass- 16 through entity taxable income under paragraph one of subsection (h) of 17 section eight hundred sixty of this article; and 18 (6) Any other information as required by the commissioner. 19 (d) Information on electing S corporation return. Each electing S 20 corporation shall report on such return: 21 (1) Any tax due pursuant to this article. The balance of any tax shown 22 on such return, not previously paid as installments of estimated tax, 23 shall be paid with such return; 24 (2) Identifying information of all shareholders eligible to receive a 25 credit pursuant to section eight hundred sixty-three of this article; 26 (3) Each shareholder's direct share of the pass-through entity tax 27 imposed on the electing S corporation; and 28 (4) Any other information as required by the commissioner. 29 (e) Special rules for partners, members and shareholders that are 30 disregarded entities. To meet the requirements of paragraph two of 31 subsection (c) of this section for an electing partnership or paragraph 32 two of subsection (d) of this section for an electing S corporation, the 33 electing partnership or electing S corporation must provide information 34 sufficient to identify both the disregarded entity that is a partner, 35 member and/or shareholder and the taxpayer subject to tax under article 36 twenty-two of this chapter eligible for a credit under subsection (a) of 37 section eight hundred sixty-three of this article. 38 (f) Extensions and amendments. (1) The commissioner may grant a 39 reasonable extension of time for payment of tax or estimated tax (or any 40 installment), or for filing any return, statement, or other document 41 required pursuant to this article, on such terms and conditions as it 42 may require. No such extension for filing any return, statement or other 43 document, shall exceed six months. 44 (2) No amended returns. Once a return has been filed by an electing 45 partnership or electing S corporation, it may not be amended without the 46 consent of or otherwise authorized by the commissioner. 47 (g) Information provided to partners. Each electing partnership 48 subject to tax under this article shall report to each partner or member 49 its: 50 (1) classification as a resident or nonresident for purposes of calcu- 51 lating the electing partnership's or electing S corporation's pass- 52 through entity taxable income under subsection (g) of section eight 53 hundred sixty of this article; 54 (2) direct share of the pass-through entity tax imposed on the elect- 55 ing partnership; and 56 (3) any other information as required by the commissioner.S. 2509--C 21 A. 3009--C 1 (h) Information provided to shareholders. Each electing S corporation 2 subject to tax under this article shall report to each shareholder its: 3 (1) direct share of the pass-through entity tax imposed on the elect- 4 ing S corporation; and 5 (2) any other information as required by the commissioner. 6 § 866. Procedural provisions. (a) General. All provisions of article 7 twenty-two of this chapter will apply to the provisions of this article 8 in the same manner and with the same force and effect as if the language 9 of article twenty-two of this chapter had been incorporated in full into 10 this article and had been specifically adjusted for and expressly 11 referred to the tax imposed by this article, except to the extent that 12 any provision is either inconsistent with a provision of this article or 13 is not relevant to this article. Notwithstanding the preceding sentence, 14 no credit against tax in article twenty-two of this chapter can be used 15 to offset the tax due pursuant to this article. 16 (b) Notwithstanding any other law to the contrary, the commissioner 17 may require that all forms or returns pursuant to this article must be 18 filed electronically and all payments of tax must be paid electron- 19 ically. 20 (c) Liability for tax. (1) An electing partnership or electing S 21 corporation shall be liable for the tax due pursuant to this article. 22 (2) Except as provided in paragraph three of this subsection, any 23 article twenty-two taxpayer eligible to claim a credit pursuant to 24 subsection (kkk) of section six hundred six of this chapter because he 25 or she is a partner or member in an electing partnership or a sharehold- 26 er in an electing S corporation, either directly or through a disre- 27 garded entity, shall be severally liable to the extent not paid by the 28 electing partnership or electing S corporation for his or her direct 29 share of pass-through entity tax. 30 (3) Any article twenty-two taxpayer eligible to claim a credit pursu- 31 ant to subsection (kkk) of section six hundred six of this chapter 32 because he or she is a partner or member in an electing partnership or a 33 shareholder in an electing S corporation, either directly or through a 34 disregarded entity, that is a general, managing or controlling partner 35 of the electing partnership or managing or controlling shareholder of 36 the electing S corporation, or owns greater than fifty percent of the 37 interests or profits of the electing partnership or electing S corpo- 38 ration, or is under a duty to act for the electing partnership or S 39 corporation in complying with the provisions of this article, or was the 40 individual that made the election on behalf of the electing partnership 41 or electing S corporation under subsection (b) of section eight hundred 42 sixty-one of this article shall be jointly and severally liable for the 43 tax imposed pursuant to this article on such electing partnership or 44 electing S corporation. 45 (d) Deposit and disposition of revenue. All taxes, interest, penal- 46 ties, and fees collected or received by the commissioner pursuant to 47 this article shall be deposited and disposed of pursuant to the 48 provisions of section one hundred seventy-one-a of this chapter. 49 (e) Secrecy provision. All the provisions of paragraphs one and two of 50 subsection (e) of section six hundred ninety-seven of this chapter will 51 apply to the provisions of this article. Notwithstanding any provisions 52 of this chapter to the contrary, the commissioner may disclose informa- 53 tion and returns regarding the calculation and payment of the tax 54 imposed by this article and any credit calculated on taxes paid pursuant 55 to this article by an electing partnership or electing S corporation to 56 a partner, member or shareholder of such entity that is eligible for orS. 2509--C 22 A. 3009--C 1 claims to be eligible for a credit under subsection (a) of section eight 2 hundred sixty-three of this article. 3 § 2. Section 606 of the tax law is amended by adding a new subsection 4 (kkk) to read as follows: 5 (kkk) Credit for pass-through entity tax. (1) A taxpayer partner or 6 member of an electing partnership and a taxpayer shareholder of an 7 electing S corporation subject to tax under article twenty-four-A of 8 this chapter shall be entitled to a credit against the tax imposed by 9 this article as provided in this subsection. For purposes of this 10 subsection, the terms "electing partnership," "electing S corporation," 11 "pass-through entity tax," and "direct share of pass-through entity tax" 12 shall have the same meanings as used in article twenty-four-A of this 13 chapter. 14 (2) The credit shall be equal to the partner's, member's or sharehold- 15 er's direct share of the pass-through entity tax. 16 (3) If a taxpayer is a partner, member or shareholder in multiple 17 electing partnerships and/or electing S corporations subject to tax 18 pursuant to article twenty-four-A of this chapter, the taxpayer's credit 19 shall be the sum of such credits calculated pursuant to paragraph two of 20 this subsection with regard to each entity in which the taxpayer has a 21 direct ownership interest. 22 (4) If the amount of the credit allowable pursuant to this subsection 23 for any taxable year exceeds the tax due for such year pursuant to this 24 article, the excess shall be treated as an overpayment, to be credited 25 or refunded, without interest. 26 (5) Limitation on credit. No credit shall be allowed to a taxpayer 27 under this subsection unless the electing partnership or electing S 28 corporation provided sufficient information to identify the taxpayer on 29 its pass-through entity tax return as required under paragraph two of 30 subsection (c) of section eight hundred sixty-five of this article for 31 an electing partnership or paragraph two of subsection (d) of section 32 eight hundred sixty-five of this article for an electing S corporation. 33 The credit allowed to a taxpayer under this subsection shall not exceed 34 the direct share of pass-through entity tax reported by such electing 35 partnership or electing S corporation attributable to such taxpayer on 36 the entity's return filed pursuant to section eight hundred sixty-five 37 of this article. 38 § 3. Subsection (b) of section 612 of the tax law is amended by adding 39 a new paragraph 43 to read as follows: 40 (43) Pass-through entity tax deduction addback. (A) In the case of a 41 taxpayer who claims a credit under subsection (kkk) of section six 42 hundred six of this article, an amount equal to the amount of such cred- 43 it; and (B) in the case of a taxpayer who claims a credit under 44 subsection (b) of section six hundred twenty of this article, an amount 45 equal to the amount of such credit as calculated without regard to the 46 limitation under subsection (c) of section six hundred twenty of this 47 article. 48 § 4. Section 620 of the tax law, as amended by chapter 2 of the laws 49 of 1962, subsection (a) as amended and paragraph 3 of subsection (b) as 50 added by chapter 274 of the laws of 1987, and subsection (d) as added by 51 chapter 166 of the laws of 1991, is amended to read as follows: 52 § 620. Credit for income tax of another state. (a) General. A resident 53 shall be allowed a credit against the tax otherwise due under this arti- 54 cle for any income tax imposed on such individual for the taxable year 55 by another state of the United States, a political subdivision of such 56 state, the District of Columbia or a province of Canada, upon incomeS. 2509--C 23 A. 3009--C 1 both derived therefrom and subject to tax under this article. The term 2 "income tax imposed" in the previous sentence shall not include the 3 portion of such tax (determined in the manner provided for in section 4 six hundred twenty-A) which is imposed upon the ordinary income portion 5 (or part thereof) of a lump sum distribution which is subject to the 6 separate tax imposed by section [six hundred one-C] six hundred three. 7 (b) Pass-through entity taxes. (1) A resident shall be allowed a cred- 8 it against the tax otherwise due pursuant to this article for any pass- 9 through entity tax substantially similar to the tax imposed pursuant to 10 article twenty-four-A of this chapter imposed on the income of a part- 11 nership or S corporation of which the resident is a partner, member or 12 shareholder for the taxable year by another state of the United States, 13 a political subdivision of such state, or the District of Columbia upon 14 income both derived therefrom and subject to tax under this article. 15 (2) Such credit shall be equal to the taxpayer's direct share of the 16 pass-through entity tax paid by the electing partnership or electing S 17 corporation to such other state, political subdivision of such other 18 state or the District of Columbia. 19 (3) However, such credit will be allowed on tax paid only if: 20 (A) the state of the United States, political subdivision of such 21 state, or the District of Columbia imposing such tax also imposes an 22 income tax substantially similar to the tax imposed under this article; 23 and 24 (B) in the case of taxes paid by an S corporation, such S corporation 25 was treated as a New York S corporation. 26 (c) Limitations. (1) The credit under this section shall not exceed 27 the percentage of the tax otherwise due under this article determined by 28 dividing the portion of the taxpayer's New York income subject to taxa- 29 tion by such other jurisdiction by the total amount of the taxpayer's 30 New York income. 31 (2) The credit under this section shall not reduce the tax otherwise 32 due under this article to an amount less than would have been due if the 33 income subject to taxation by such other jurisdiction were excluded from 34 the taxpayer's New York income. 35 (3) In the case of a taxpayer who elects to claim the foreign tax 36 credit for federal income tax purposes, the credit under this section 37 for income tax imposed by a province of Canada shall be allowed for that 38 portion of the provincial tax not claimed for federal purposes for the 39 taxable year or a preceding taxable year, provided however, to the 40 extent the provincial tax is claimed for federal purposes for a succeed- 41 ing taxable year, the credit under this section must be added back in 42 such succeeding taxable year. The provincial tax shall be deemed to be 43 claimed last for federal income tax purposes and for purposes of this 44 subsection. 45 [(c)] (d) Definition. For purposes of this section New York income 46 means: 47 (1) the New York adjusted gross income of an individual, or 48 (2) the amount of the income of an estate or trust, determined as if 49 the estate or trust were an individual computing his New York adjusted 50 gross income under section six hundred twelve. 51 [(d) S corporation shareholders. In the case of a shareholder of an S52corporation, the term "income tax" in subsection (a) of this section53shall not include any such tax imposed upon or payable by the corpo-54ration, but shall include any such tax with respect to the income of the55corporation imposed upon or payable by the shareholder, without regardS. 2509--C 24 A. 3009--C 1to whether an election independent of the federal S election was2required to effect such imposition upon the shareholder.] 3 § 5. Subdivision 1 of section 171-a of the tax law, as amended by 4 chapter 92 of the laws of 2021, is amended to read as follows: 5 1. All taxes, interest, penalties and fees collected or received by 6 the commissioner or the commissioner's duly authorized agent under arti- 7 cles nine (except section one hundred eighty-two-a thereof and except as 8 otherwise provided in section two hundred five thereof), nine-A, 9 twelve-A (except as otherwise provided in section two hundred eighty- 10 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 11 section three hundred twelve thereof), eighteen, nineteen, twenty 12 (except as otherwise provided in section four hundred eighty-two there- 13 of), twenty-B, twenty-C, twenty-D, twenty-one, twenty-two, twenty-four, 14 twenty-four-A, twenty-six, twenty-eight (except as otherwise provided in 15 section eleven hundred two or eleven hundred three thereof), 16 twenty-eight-A, twenty-nine-B, thirty-one (except as otherwise provided 17 in section fourteen hundred twenty-one thereof), thirty-three and thir- 18 ty-three-A of this chapter shall be deposited daily in one account with 19 such responsible banks, banking houses or trust companies as may be 20 designated by the comptroller, to the credit of the comptroller. Such an 21 account may be established in one or more of such depositories. Such 22 deposits shall be kept separate and apart from all other money in the 23 possession of the comptroller. The comptroller shall require adequate 24 security from all such depositories. Of the total revenue collected or 25 received under such articles of this chapter, the comptroller shall 26 retain in the comptroller's hands such amount as the commissioner may 27 determine to be necessary for refunds or reimbursements under such arti- 28 cles of this chapter out of which amount the comptroller shall pay any 29 refunds or reimbursements to which taxpayers shall be entitled under the 30 provisions of such articles of this chapter. The commissioner and the 31 comptroller shall maintain a system of accounts showing the amount of 32 revenue collected or received from each of the taxes imposed by such 33 articles. The comptroller, after reserving the amount to pay such 34 refunds or reimbursements, shall, on or before the tenth day of each 35 month, pay into the state treasury to the credit of the general fund all 36 revenue deposited under this section during the preceding calendar month 37 and remaining to the comptroller's credit on the last day of such 38 preceding month, (i) except that the comptroller shall pay to the state 39 department of social services that amount of overpayments of tax imposed 40 by article twenty-two of this chapter and the interest on such amount 41 which is certified to the comptroller by the commissioner as the amount 42 to be credited against past-due support pursuant to subdivision six of 43 section one hundred seventy-one-c of this article, (ii) and except that 44 the comptroller shall pay to the New York state higher education 45 services corporation and the state university of New York or the city 46 university of New York respectively that amount of overpayments of tax 47 imposed by article twenty-two of this chapter and the interest on such 48 amount which is certified to the comptroller by the commissioner as the 49 amount to be credited against the amount of defaults in repayment of 50 guaranteed student loans and state university loans or city university 51 loans pursuant to subdivision five of section one hundred seventy-one-d 52 and subdivision six of section one hundred seventy-one-e of this arti- 53 cle, (iii) and except further that, notwithstanding any law, the comp- 54 troller shall credit to the revenue arrearage account, pursuant to 55 section ninety-one-a of the state finance law, that amount of overpay- 56 ment of tax imposed by article nine, nine-A, twenty-two, thirty, thir-S. 2509--C 25 A. 3009--C 1 ty-A, thirty-B or thirty-three of this chapter, and any interest there- 2 on, which is certified to the comptroller by the commissioner as the 3 amount to be credited against a past-due legally enforceable debt owed 4 to a state agency pursuant to paragraph (a) of subdivision six of 5 section one hundred seventy-one-f of this article, provided, however, he 6 shall credit to the special offset fiduciary account, pursuant to 7 section ninety-one-c of the state finance law, any such amount credita- 8 ble as a liability as set forth in paragraph (b) of subdivision six of 9 section one hundred seventy-one-f of this article, (iv) and except 10 further that the comptroller shall pay to the city of New York that 11 amount of overpayment of tax imposed by article nine, nine-A, twenty- 12 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 13 interest thereon that is certified to the comptroller by the commission- 14 er as the amount to be credited against city of New York tax warrant 15 judgment debt pursuant to section one hundred seventy-one-l of this 16 article, (v) and except further that the comptroller shall pay to a 17 non-obligated spouse that amount of overpayment of tax imposed by arti- 18 cle twenty-two of this chapter and the interest on such amount which has 19 been credited pursuant to section one hundred seventy-one-c, one hundred 20 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 21 one hundred seventy-one-l of this article and which is certified to the 22 comptroller by the commissioner as the amount due such non-obligated 23 spouse pursuant to paragraph six of subsection (b) of section six 24 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 25 a like amount which the comptroller shall pay into the treasury to the 26 credit of the general fund from amounts subsequently payable to the 27 department of social services, the state university of New York, the 28 city university of New York, or the higher education services corpo- 29 ration, or the revenue arrearage account or special offset fiduciary 30 account pursuant to section ninety-one-a or ninety-one-c of the state 31 finance law, as the case may be, whichever had been credited the amount 32 originally withheld from such overpayment, and (vii) with respect to 33 amounts originally withheld from such overpayment pursuant to section 34 one hundred seventy-one-l of this article and paid to the city of New 35 York, the comptroller shall collect a like amount from the city of New 36 York. 37 § 6. Subdivisions 2, 3 and paragraph (a) of subdivision 5 of section 38 92-z of the state finance law, as amended by section 5 of part MM of 39 chapter 59 of the laws of 2018, are amended to read as follows: 40 2. Such fund shall consist of (a) fifty percent of receipts from the 41 imposition of personal income taxes pursuant to article twenty-two of 42 the tax law, less such amounts as the commissioner of taxation and 43 finance may determine to be necessary for refunds, [and] (b) fifty 44 percent of receipts from the imposition of employer compensation expense 45 taxes pursuant to article twenty-four of the tax law, less such amounts 46 as the commissioner of taxation and finance may determine to be neces- 47 sary for refunds, and (c) fifty percent of receipts from the imposition 48 of the pass-through entity taxes pursuant to article twenty-four-A of 49 the tax law, less such amounts as the commission of taxation and finance 50 may determine to be necessary for refunds. 51 3. (a) Beginning on the first day of each month, the comptroller shall 52 deposit all of the receipts collected pursuant to section six hundred 53 seventy-one of the tax law in the revenue bond tax fund until the amount 54 of monthly receipts anticipated to be deposited pursuant to the certif- 55 icate required in paragraph (b) of subdivision five of this section are 56 met. On or before the twelfth day of each month, the commissioner ofS. 2509--C 26 A. 3009--C 1 taxation and finance shall certify to the state comptroller the amounts 2 specified in paragraph (a) of subdivision two of this section relating 3 to the preceding month and, in addition, no later than March thirty- 4 first of each fiscal year the commissioner of taxation and finance shall 5 certify such amounts relating to the last month of such fiscal year. The 6 amounts so certified shall be deposited by the state comptroller in the 7 revenue bond tax fund. 8 (b) Beginning on the first day of each month, the comptroller shall 9 deposit all of the receipts collected pursuant to section eight hundred 10 fifty-four of the tax law in the revenue bond tax fund until the amount 11 of monthly receipts anticipated to be deposited pursuant to the certif- 12 icate required in paragraph (b) of subdivision five of this section are 13 met. On or before the twelfth day of each month, the commissioner of 14 taxation and finance shall certify to the state comptroller the amounts 15 specified in paragraph (b) of subdivision two of this section relating 16 to the preceding month and, in addition, no later than March thirty- 17 first of each fiscal year the commissioner of taxation and finance shall 18 certify such amounts relating to the last month of such fiscal year. The 19 amounts so certified shall be deposited by the state comptroller in the 20 revenue bond tax fund. 21 (c) Beginning on the first day of each month, the comptroller shall 22 deposit all of the receipts collected pursuant to sections eight hundred 23 sixty-four and eight hundred sixty-five of the tax law in the revenue 24 bond tax fund until the amount of monthly receipts anticipated to be 25 deposited pursuant to the certificate required in paragraph (b) of 26 subdivision five of this section are met. On or before the twelfth day 27 of each month, the commissioner of taxation and finance shall certify to 28 the state comptroller the amounts specified in paragraph (c) of subdivi- 29 sion two of this section relating to the preceding month and, in addi- 30 tion, no later than March thirty-first of each fiscal year the commis- 31 sioner of taxation and finance shall certify such amounts relating to 32 the last month of such fiscal year. The amounts so certified shall be 33 deposited by the state comptroller in the revenue bond tax fund. 34 (a) The state comptroller shall from time to time, but in no event 35 later than the fifteenth day of each month (other than the last month of 36 the fiscal year) and no later than the thirty-first day of the last 37 month of each fiscal year, pay over and distribute to the credit of the 38 general fund of the state treasury all moneys in the revenue bond tax 39 fund, if any, in excess of the aggregate amount required to be set aside 40 for the payment of cash requirements pursuant to paragraph (b) of this 41 subdivision, provided that an appropriation has been made to pay all 42 amounts specified in any certificate or certificates delivered by the 43 director of the budget pursuant to paragraph (b) of this subdivision as 44 being required by each authorized issuer as such term is defined in 45 section sixty-eight-a of this chapter for the payment of cash require- 46 ments of such issuers for such fiscal year. Subject to the rights of 47 holders of debt of the state, in no event shall the state comptroller 48 pay over and distribute any moneys on deposit in the revenue bond tax 49 fund to any person other than an authorized issuer pursuant to such 50 certificate or certificates (i) unless and until the aggregate of all 51 cash requirements certified to the state comptroller as required by such 52 authorized issuers to be set aside pursuant to paragraph (b) of this 53 subdivision for such fiscal year shall have been appropriated to such 54 authorized issuers in accordance with the schedule specified in the 55 certificate or certificates filed by the director of the budget or (ii) 56 if, after having been so certified and appropriated, any paymentS. 2509--C 27 A. 3009--C 1 required to be made pursuant to paragraph (b) of this subdivision has 2 not been made to the authorized issuers which was required to have been 3 made pursuant to such certificate or certificates; provided, however, 4 that no person, including such authorized issuers or the holders of 5 revenue bonds, shall have any lien on moneys on deposit in the revenue 6 bond tax fund. Any agreement entered into pursuant to section sixty- 7 eight-c of this chapter related to any payment authorized by this 8 section shall be executory only to the extent of such revenues available 9 to the state in such fund. Notwithstanding subdivisions two and three of 10 this section, in the event the aggregate of all cash requirements certi- 11 fied to the state comptroller as required by such authorized issuers to 12 be set aside pursuant to paragraph (b) of this subdivision for the 13 fiscal year beginning on April first shall not have been appropriated to 14 such authorized issuers in accordance with the schedule specified in the 15 certificate or certificates filed by the director of the budget or, (ii) 16 if, having been so certified and appropriated, any payment required to 17 be made pursuant to paragraph (b) of this subdivision has not been made 18 pursuant to such certificate or certificates, all receipts collected 19 pursuant to section six hundred seventy-one of the tax law, [and] 20 section eight hundred fifty-four of the tax law, section eight hundred 21 sixty-four of the tax law, and section eight hundred sixty-five of the 22 tax law shall be deposited in the revenue bond tax fund until the great- 23 er of forty percent of the aggregate of the receipts from the imposition 24 of (A) the personal income tax imposed by article twenty-two of the tax 25 law, [and] (B) the employer compensation expense tax imposed by article 26 twenty-four of the tax law, and (C) the pass-through entity tax imposed 27 by article twenty-four-A of the tax law for the fiscal year beginning on 28 April first and as specified in the certificate or certificates filed by 29 the director of the budget pursuant to this paragraph or a total of 30 twelve billion dollars has been deposited in the revenue bond tax fund. 31 Notwithstanding any other provision of law, if the state has appropri- 32 ated and paid to the authorized issuers the amounts necessary for the 33 authorized issuers to meet their requirements for the current fiscal 34 year pursuant to the certificate or certificates submitted by the direc- 35 tor of the budget pursuant to paragraph (b) of this section, the state 36 comptroller shall, on the last day of each fiscal year, pay to the 37 general fund of the state all sums remaining in the revenue bond tax 38 fund on such date except such amounts as the director of the budget may 39 certify are needed to meet the cash requirements of authorized issuers 40 during the subsequent fiscal year. 41 § 7. Subdivision 5 of section 68-c of the state finance law, as 42 amended by section 6 of part MM of chapter 59 of the laws of 2018, is 43 amended to read as follows: 44 5. Nothing contained in this article shall be deemed to restrict the 45 right of the state to amend, repeal, modify or otherwise alter statutes 46 imposing or relating to the taxes imposed pursuant to article 47 twenty-two, [and] article twenty-four, and article twenty-four-A of the 48 tax law. The authorized issuers shall not include within any resolution, 49 contract or agreement with holders of the revenue bonds issued under 50 this article any provision which provides that a default occurs as a 51 result of the state exercising its right to amend, repeal, modify or 52 otherwise alter the taxes imposed pursuant to article twenty-two, [and] 53 article twenty-four, and article twenty-four-A of the tax law. 54 § 8.(a) Notwithstanding section 861 of the tax law, as added by 55 section one of this act, the election to be taxed under article 24-A of 56 the tax law for the calendar year 2021, must be made by October 15,S. 2509--C 28 A. 3009--C 1 2021. Further, notwithstanding section 864 of the tax law, as added by 2 section one of this act, an electing partnership and an electing S 3 corporation shall not be required to make estimated tax payments for 4 taxable year 2021. 5 (b) For taxable year 2021, taxpayers under article 22 of the tax law 6 who are partners, members or shareholders of electing partnerships and 7 electing S corporations shall continue to make estimated tax payments as 8 required by such article, calculated as if they were not entitled to the 9 tax credit allowed by subsection (kkk) of section 606 of the tax law, as 10 added by section two of this act. Any addition to tax imposed under 11 subsection (c) of section 685 of the tax law for the failure of a part- 12 ner or member of an electing partnership or a shareholder of an electing 13 S corporation to make estimated tax payments for the 2021 taxable year 14 shall be calculated as if such partner, member or shareholder was not 15 entitled to a tax credit under subsection (kkk) of section 606 of the 16 tax law, as added by section two of this act. 17 § 9. This act shall take effect immediately and shall apply to all 18 taxable years beginning on or after January 1, 2021. 19 PART D 20 Section 1. Section 352 of the economic development law is amended by 21 adding two new subdivisions 5-a and 13-a to read as follows: 22 5-a. "Child care services" means those services undertaken or spon- 23 sored by a participant in this program meeting the requirements of 24 "child day care" as defined in paragraph (a) of subdivision one of 25 section three hundred ninety of the social services law or any child 26 care services in the city of New York whereby a permit to operate such 27 child care services is required pursuant to the health code of the city 28 of New York. 29 13-a. "Net new child care services expenditures" means the calculation 30 of new, annual participant expenditures on child care services whether 31 internal or provided by a third party (including coverage for full or 32 partial discount of employee rates), minus any revenues received by the 33 participant through a third-party operator (i.e. rent paid to the 34 participant by the child care provider) or employees and may be further 35 defined by the commissioner in regulations. For the purposes of this 36 definition, expenditures for child care services that a participant has 37 incurred prior to admission to this program shall not be eligible for 38 the credit. 39 § 2. Paragraphs (k) and (l) of subdivision 1 of section 353 of the 40 economic development law, as amended by section 2 of part L of chapter 41 59 of the laws of 2020, are amended and a new paragraph (m) is added to 42 read as follows: 43 (k) as a life sciences company; [or] 44 (l) as a company operating in one of the industries listed in para- 45 graphs (b) through (e) of this subdivision and engaging in a green 46 project as defined in section three hundred fifty-two of this 47 article[.]; or 48 (m) as a participant operating in one of the industries listed in 49 paragraphs (a) through (k) of this subdivision and operating or sponsor- 50 ing child care services to its employees as defined in section three 51 hundred fifty-two of this article. 52 § 2-a. Subdivision 3 of section 354 of the economic development law, 53 as amended by section 3 of part G of chapter 61 of the laws of 2011, is 54 amended to read as follows:S. 2509--C 29 A. 3009--C 1 3. (a) After reviewing a business enterprise's completed application 2 and determining that the business enterprise will meet the conditions 3 set forth in subdivisions three and four of section three hundred 4 fifty-three of this article, the department may admit the applicant into 5 the program and provide the applicant with a certificate of eligibility 6 and a preliminary schedule of benefits by year based on the applicant's 7 projections as set forth in its application. This preliminary schedule 8 of benefits delineates the maximum possible benefits an applicant may 9 receive. 10 (b) Notwithstanding the requirements of this subdivision, an existing 11 participant in the excelsior jobs program may be eligible for an 12 enhanced investment tax credit on projects for child care services and 13 the excelsior child care services tax credit component, provided: 14 (i) the participant is in compliance with the requirements of this 15 article; 16 (ii) the participant is not, at the time of application to the depart- 17 ment for either the enhanced investment tax credit on projects for child 18 care services or the excelsior child care tax credit component, either 19 operating a child care facility or sponsoring child care services for 20 its employees; and 21 (iii) the participant is seeking to provide such services on condition 22 of receipt of additional tax credits attributable to child care 23 services. Such existing participant may apply to the department for the 24 benefit as defined in section three hundred fifty-five of this article. 25 In no circumstances shall the benefit term for child care services 26 exceed the existing participant's existing benefit term in its prelimi- 27 nary schedule of benefits. 28 § 3. Subdivisions 2 and 6 of section 355 of the economic development 29 law, subdivision 2 as amended by section 4 of part L of chapter 59 of 30 the laws of 2020 and subdivision 6 as amended by section 4 of part K of 31 chapter 59 of the laws of 2015, are amended and a new subdivision 2-a is 32 added to read as follows: 33 2. Excelsior investment tax credit component. A participant in the 34 excelsior jobs program shall be eligible to claim a credit on qualified 35 investments. In a project that is not a green project, the credit shall 36 be equal to two percent of the cost or other basis for federal income 37 tax purposes of the qualified investment. In a green project, the credit 38 shall be equal to five percent of the cost or other basis for federal 39 income tax purposes of the qualified investment. In a project for child 40 care services, the credit shall be up to five percent of the cost or 41 other basis for federal income tax purposes of the qualified investment 42 in child care services. A participant may not claim both the excelsior 43 investment tax credit component and the investment tax credit set forth 44 in subdivision one of section two hundred ten-B, subsection (a) of 45 section six hundred six, the former subsection (i) of section fourteen 46 hundred fifty-six, or subdivision (q) of section fifteen hundred eleven 47 of the tax law for the same property in any taxable year, except that a 48 participant may claim both the excelsior investment tax credit component 49 and the investment tax credit for research and development property. In 50 addition, a taxpayer who or which is qualified to claim the excelsior 51 investment tax credit component and is also qualified to claim the 52 brownfield tangible property credit component under section twenty-one 53 of the tax law may claim either the excelsior investment tax credit 54 component or such tangible property credit component, but not both with 55 regard to a particular piece of property. A credit may not be claimed 56 until a business enterprise has received a certificate of tax credit,S. 2509--C 30 A. 3009--C 1 provided that qualified investments made on or after the issuance of the 2 certificate of eligibility but before the issuance of the certificate of 3 tax credit to the business enterprise, may be claimed in the first taxa- 4 ble year for which the business enterprise is allowed to claim the cred- 5 it. Expenses incurred prior to the date the certificate of eligibility 6 is issued are not eligible to be included in the calculation of the 7 credit. 8 2-a. Excelsior child care services tax credit component. A participant 9 in the excelsior jobs program shall be eligible to claim a credit on its 10 net new child care services expenditures for its operation, sponsorship 11 or direct financial support of a child care services program. The credit 12 shall be up to six percent of the net new child care services expendi- 13 tures as defined in this chapter. 14 6. Claim of tax credit. The business enterprise shall be allowed to 15 claim the credit as prescribed in section thirty-one of the tax law. No 16 costs used by an entertainment company as the basis for the allowance of 17 a tax credit described in this section shall be used by such enter- 18 tainment company to claim any other credit allowed pursuant to the tax 19 law. No costs or expenditures for child care services used by a partic- 20 ipant to claim the credit as prescribed in section forty-four of the tax 21 law shall be used for the allowance of a tax credit described in this 22 section. 23 § 3-a. Section 358 of the economic development law is amended by 24 adding a new subdivision 3 to read as follows: 25 3. The commissioner shall prepare on a quarterly basis information 26 related to the utilization of the excelsior child care services tax 27 credit component for inclusion in the quarterly excelsior jobs program 28 tax credit reports required pursuant to subdivision two of this section. 29 Such information shall include, but need not be limited to the follow- 30 ing: number of applicants; number of participants approved; total net 31 new child care services expenditures certified; total amount of benefits 32 certified; benefits received per participant. On an annual basis, busi- 33 nesses participating in the excelsior child care services credit shall 34 report to the department on the number of employees participating in 35 child care services supported by the credit. 36 § 4. Subdivision (a) of section 31 of the tax law is amended by adding 37 a new paragraph 2-a to read as follows: 38 (2-a) the excelsior child care services tax credit component; 39 § 5. Subdivision (a) of section 44 of the tax law, as added by section 40 1 of part L of chapter 59 of the laws of 2019, is amended to read as 41 follows: 42 (a) General. A taxpayer subject to tax under article nine-A, twenty- 43 two, or thirty-three of this chapter shall be allowed a credit against 44 such tax in an amount equal to two hundred percent of the portion of the 45 credit that is allowed to the taxpayer under section 45F of the internal 46 revenue code that is attributable to (i) qualified child care expendi- 47 tures paid or incurred with respect to a qualified child care facility 48 with a situs in the state, and to (ii) qualified child care resource and 49 referral expenditures paid or incurred with respect to the taxpayer's 50 employees working in the state. The credit allowable under this subdivi- 51 sion for any taxable year shall not exceed [one hundred fifty] five 52 hundred thousand dollars. If the entity operating the qualified child 53 care facility is a partnership or a New York S corporation, then such 54 cap shall be applied at the entity level, so the aggregate credit 55 allowed to all the partners or shareholders of such entity in a taxable 56 year does not exceed [one hundred fifty] five hundred thousand dollars.S. 2509--C 31 A. 3009--C 1 § 6. This act shall take effect immediately; provided, however, 2 section five of this act shall apply to taxable years beginning on or 3 after January 1, 2022. 4 PART E 5 Section 1. Paragraph (b) of subdivision 2 of section 184 of the tax 6 law, as amended by chapter 485 of the laws of 1988, is amended to read 7 as follows: 8 (b) (1) A corporation classed as a "taxicab" or "omnibus", 9 (i) which is organized, incorporated or formed under the laws of any 10 other state, country or sovereignty, and 11 (ii) which neither owns nor leases property in this state in a corpo- 12 rate or organized capacity, nor 13 (iii) maintains an office in this state in a corporate or organized 14 capacity, but 15 (iv) which is doing business or employing capital in this state by 16 conducting at least one but fewer than twelve trips into this state 17 during the calendar year, shall [annually pay a tax equal to fifteen18dollars for each trip conducted into this state] not be taxed under the 19 provisions of this article. If the only property a corporation owns or 20 leases in this state is a vehicle or vehicles used to conduct trips, it 21 shall not be considered, for purposes of clause (ii) of this subpara- 22 graph, to be owning or leasing property in this state. 23 (2) [The commissioner of taxation and finance may prescribe such forms24as he may deem necessary to report such tax in a simplified manner.25(3)] For purposes of this subdivision, a corporation classed as a 26 "taxicab" or "omnibus" shall be considered to be conducting a trip into 27 New York state when one of its vehicles enters New York state and trans- 28 ports passengers to, from, or to and from a location in New York state. 29 A corporation shall not be considered to be conducting a trip into New 30 York state if its vehicle only makes incidental stops at locations in 31 the state while in transit from a location outside New York state to 32 another location outside New York state. The number of trips a corpo- 33 ration conducts into New York state shall be calculated by determining 34 the number of trips each vehicle owned, leased or operated by the corpo- 35 ration conducts into New York state and adding those numbers together. 36 [(4) Provided, however, that the provisions of this paragraph shall37not apply to any corporation which does not file its franchise tax38report in a timely manner (determined with regard to any extension of39time for filing).] 40 § 2. This act shall take effect immediately, provided, however, that 41 section one of this act shall apply to taxable years beginning on or 42 after January 1, 2021. 43 PART F 44 Section 1. Paragraph 5 of subdivision (a) of section 24 of the tax 45 law, as amended by section 5-a of part M of chapter 59 of the laws of 46 2020, is amended to read as follows: 47 (5) For the period two thousand fifteen through two thousand [twenty-48five] twenty-six, in addition to the amount of credit established in 49 paragraph two of this subdivision, a taxpayer shall be allowed a credit 50 equal to the product (or pro rata share of the product, in the case of a 51 member of a partnership) of ten percent and the amount of wages or sala- 52 ries paid to individuals directly employed (excluding those employed asS. 2509--C 32 A. 3009--C 1 writers, directors, music directors, producers and performers, including 2 background actors with no scripted lines) by a qualified film production 3 company or a qualified independent film production company for services 4 performed by those individuals in one of the counties specified in this 5 paragraph in connection with a qualified film with a minimum budget of 6 five hundred thousand dollars. For purposes of this additional credit, 7 the services must be performed in one or more of the following counties: 8 Albany, Allegany, Broome, Cattaraugus, Cayuga, Chautauqua, Chemung, 9 Chenango, Clinton, Columbia, Cortland, Delaware, Dutchess, Erie, Essex, 10 Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, 11 Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, 12 Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Saratoga, 13 Schenectady, Schoharie, Schuyler, Seneca, St. Lawrence, Steuben, Sulli- 14 van, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming, or 15 Yates. The aggregate amount of tax credits allowed pursuant to the 16 authority of this paragraph shall be five million dollars each year 17 during the period two thousand fifteen through two thousand [twenty-18five] twenty-six of the annual allocation made available to the program 19 pursuant to paragraph four of subdivision (e) of this section. Such 20 aggregate amount of credits shall be allocated by the governor's office 21 for motion picture and television development among taxpayers in order 22 of priority based upon the date of filing an application for allocation 23 of film production credit with such office. If the total amount of 24 allocated credits applied for under this paragraph in any year exceeds 25 the aggregate amount of tax credits allowed for such year under this 26 paragraph, such excess shall be treated as having been applied for on 27 the first day of the next year. If the total amount of allocated tax 28 credits applied for under this paragraph at the conclusion of any year 29 is less than five million dollars, the remainder shall be treated as 30 part of the annual allocation made available to the program pursuant to 31 paragraph four of subdivision (e) of this section. However, in no event 32 may the total of the credits allocated under this paragraph and the 33 credits allocated under paragraph five of subdivision (a) of section 34 thirty-one of this article exceed five million dollars in any year 35 during the period two thousand fifteen through two thousand [twenty-36five] twenty-six. 37 § 2. Paragraph 4 of subdivision (e) of section 24 of the tax law, as 38 amended by section 5-b of part M of chapter 59 of the laws of 2020, is 39 amended to read as follows: 40 (4) Additional pool 2 - The aggregate amount of tax credits allowed in 41 subdivision (a) of this section shall be increased by an additional four 42 hundred twenty million dollars in each year starting in two thousand ten 43 through two thousand [twenty-five] twenty-six provided however, seven 44 million dollars of the annual allocation shall be available for the 45 empire state film post production credit pursuant to section thirty-one 46 of this article in two thousand thirteen and two thousand fourteen, 47 twenty-five million dollars of the annual allocation shall be available 48 for the empire state film post production credit pursuant to section 49 thirty-one of this article in each year starting in two thousand fifteen 50 through two thousand [twenty-five] twenty-six and five million dollars 51 of the annual allocation shall be made available for the television 52 writers' and directors' fees and salaries credit pursuant to section 53 twenty-four-b of this article in each year starting in two thousand 54 twenty through two thousand [twenty-five] twenty-six. This amount shall 55 be allocated by the governor's office for motion picture and television 56 development among taxpayers in accordance with subdivision (a) of thisS. 2509--C 33 A. 3009--C 1 section. If the commissioner of economic development determines that the 2 aggregate amount of tax credits available from additional pool 2 for the 3 empire state film production tax credit have been previously allocated, 4 and determines that the pending applications from eligible applicants 5 for the empire state film post production tax credit pursuant to section 6 thirty-one of this article is insufficient to utilize the balance of 7 unallocated empire state film post production tax credits from such 8 pool, the remainder, after such pending applications are considered, 9 shall be made available for allocation in the empire state film tax 10 credit pursuant to this section, subdivision twenty of section two 11 hundred ten-B and subsection (gg) of section six hundred six of this 12 chapter. Also, if the commissioner of economic development determines 13 that the aggregate amount of tax credits available from additional pool 14 2 for the empire state film post production tax credit have been previ- 15 ously allocated, and determines that the pending applications from 16 eligible applicants for the empire state film production tax credit 17 pursuant to this section is insufficient to utilize the balance of unal- 18 located film production tax credits from such pool, then all or part of 19 the remainder, after such pending applications are considered, shall be 20 made available for allocation for the empire state film post production 21 credit pursuant to this section, subdivision thirty-two of section two 22 hundred ten-B and subsection (qq) of section six hundred six of this 23 chapter. The governor's office for motion picture and television devel- 24 opment must notify taxpayers of their allocation year and include the 25 allocation year on the certificate of tax credit. Taxpayers eligible to 26 claim a credit must report the allocation year directly on their empire 27 state film production credit tax form for each year a credit is claimed 28 and include a copy of the certificate with their tax return. In the case 29 of a qualified film that receives funds from additional pool 2, no 30 empire state film production credit shall be claimed before the later of 31 the taxable year the production of the qualified film is complete, or 32 the taxable year immediately following the allocation year for which the 33 film has been allocated credit by the governor's office for motion 34 picture and television development. 35 § 3. Paragraph 4 of subdivision (e) of section 24 of the tax law, as 36 amended by section 2 of part SSS of chapter 59 of the laws of 2019, is 37 amended to read as follows: 38 (4) Additional pool 2 - The aggregate amount of tax credits allowed in 39 subdivision (a) of this section shall be increased by an additional four 40 hundred twenty million dollars in each year starting in two thousand ten 41 through two thousand [twenty-four] twenty-six provided however, seven 42 million dollars of the annual allocation shall be available for the 43 empire state film post production credit pursuant to section thirty-one 44 of this article in two thousand thirteen and two thousand fourteen and 45 twenty-five million dollars of the annual allocation shall be available 46 for the empire state film post production credit pursuant to section 47 thirty-one of this article in each year starting in two thousand fifteen 48 through two thousand [twenty-four] twenty-six. This amount shall be 49 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 ofS. 2509--C 34 A. 3009--C 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 § 4. Paragraph 6 of subdivision (a) of section 31 of the tax law, as 30 amended by section 5-c of part M of chapter 59 of the laws of 2020, is 31 amended to read as follows: 32 (6) For the period two thousand fifteen through two thousand [twenty-33five] twenty-six, 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, Columbia, Cort- 47 land, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, 48 Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, 49 Monroe, Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, 50 Oswego, Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, 51 Schuyler, Seneca, St. Lawrence, Steuben, Sullivan, Tioga, Tompkins, 52 Ulster, Warren, Washington, Wayne, Wyoming, or Yates. The aggregate 53 amount of tax credits allowed pursuant to the authority of this para- 54 graph shall be five million dollars each year during the period two 55 thousand fifteen through two thousand [twenty-five] twenty-six of the 56 annual allocation made available to the empire state film postS. 2509--C 35 A. 3009--C 1 production credit pursuant to paragraph four of subdivision (e) of 2 section twenty-four of this article. Such aggregate amount of credits 3 shall be allocated by the governor's office for motion picture and tele- 4 vision development among taxpayers in order of priority based upon the 5 date of filing an application for allocation of post production credit 6 with such office. If the total amount of allocated credits applied for 7 under this paragraph in any year exceeds the aggregate amount of tax 8 credits allowed for such year under this paragraph, such excess shall be 9 treated as having been applied for on the first day of the next year. If 10 the total amount of allocated tax credits applied for under this para- 11 graph at the conclusion of any year is less than five million dollars, 12 the remainder shall be treated as part of the annual allocation for two 13 thousand seventeen made available to the empire state film post 14 production credit pursuant to paragraph four of subdivision (e) of 15 section twenty-four of this article. However, in no event may the total 16 of the credits allocated under this paragraph and the credits allocated 17 under paragraph five of subdivision (a) of section twenty-four of this 18 article exceed five million dollars in any year during the period two 19 thousand fifteen through two thousand [twenty-five] twenty-six. 20 § 5. Paragraph 3 of subdivision (b) of section 24 of the tax law, as 21 separately amended by sections 3 and 4 of part M of chapter 59 of the 22 laws of 2020, is amended to read as follow: 23 (3) "Qualified film" means a feature-length film, television film, 24 relocated television production, television pilot or television series, 25 regardless of the medium by means of which the film, pilot or series is 26 created or conveyed. For the purposes of the credit provided by this 27 section only, a "qualified film" [with the exception of a television28pilot,] whose majority of principal photography shooting days in the 29 production of the qualified film are shot in Westchester, Rockland, 30 Nassau, or Suffolk county or any of the five New York City boroughs 31 shall have a minimum budget of one million dollars. A "qualified film", 32 [with the exception of a television pilot,] whose majority of principal 33 photography shooting days in the production of the qualified film are 34 shot in any other county of the state than those listed in the preceding 35 sentence shall have a minimum budget of two hundred fifty thousand 36 dollars. "Qualified film" shall not include: (i) a documentary film, 37 news or current affairs program, interview or talk program, "how-to" 38 (i.e., instructional) film or program, film or program consisting prima- 39 rily of stock footage, sporting event or sporting program, game show, 40 award ceremony, film or program intended primarily for industrial, 41 corporate or institutional end-users, fundraising film or program, 42 daytime drama (i.e., daytime "soap opera"), commercials, music videos or 43 "reality" program; (ii) a production for which records are required 44 under section 2257 of title 18, United States code, to be maintained 45 with respect to any performer in such production (reporting of books, 46 films, etc. with respect to sexually explicit conduct); or (iii) other 47 than a relocated television production, a television series commonly 48 known as variety entertainment, variety sketch and variety talk, i.e., a 49 program with components of improvisational or scripted content (mono- 50 logues, sketches, interviews), either exclusively or in combination with 51 other entertainment elements such as musical performances, dancing, 52 cooking, crafts, pranks, stunts, and games and which may be further 53 defined in regulations of the commissioner of economic development. 54 However, a qualified film shall include a television series as described 55 in subparagraph (iii) of this paragraph only if an application for such 56 series has been deemed conditionally eligible for the tax credit underS. 2509--C 36 A. 3009--C 1 this section prior to April first, two thousand twenty, such series 2 remains in continuous production for each season, and an annual applica- 3 tion for each season of such series is continually submitted for such 4 series after April first, two thousand twenty. 5 § 6. This act shall take effect immediately; provided, however, that 6 the amendments made by section five of this act shall apply to applica- 7 tions that are filed with the governor's office for motion picture and 8 television development on or after April 1, 2021; provided, further, 9 however that the amendments to paragraph 4 of subdivision (e) of section 10 24 of the tax law made by section two of this act shall take effect on 11 the same date and in the same manner as section 5 of chapter 683 of the 12 laws of 2019, as amended, takes effect. 13 PART G 14 Section 1. Paragraph 3 of subsection (v) of section 685 of the tax 15 law, as amended by section 3 of part I of chapter 59 of the laws of 16 2018, is amended to read as follows: 17 (3) Failure to provide complete and correct employee withholding 18 reconciliation information. In the case of a failure by an employer to 19 provide complete and correct quarterly withholding information relating 20 to individual employees on a quarterly combined withholding, wage 21 reporting and unemployment insurance return covering each calendar quar- 22 ter of a year, such employer shall, unless it is shown that such failure 23 is due to reasonable cause and not due to willful neglect, pay a penalty 24 equal to the product of [fifty] one hundred dollars multiplied by the 25 number of employees for whom such information is incomplete or incor- 26 rect; provided, however, that if the number of such employees cannot be 27 determined from the quarterly combined withholding, wage reporting and 28 unemployment insurance return, the commissioner may utilize any informa- 29 tion in the commissioner's possession in making such determination. The 30 total amount of the penalty imposed pursuant to this paragraph on an 31 employer for any such failure for each calendar quarter of a year shall 32 not exceed [ten] twenty thousand dollars. 33 § 2. This act shall take effect immediately and apply to returns filed 34 on or after June 1, 2021. 35 PART H 36 Intentionally Omitted 37 PART I 38 Intentionally Omitted 39 PART J 40 Section 1. Sections 227, 306 and 406, subparagraph (ii) of paragraph b 41 of subdivision 4 of section 1008 and paragraph b of subdivision 5 of 42 section 1009 of the racing, pari-mutuel wagering and breeding law are 43 REPEALED. 44 § 2. Paragraph 1 of subdivision (f) of section 1105 of the tax law, as 45 amended by chapter 32 of the laws of 2016, is amended to read as 46 follows: 47 (1) Any admission charge where such admission charge is in excess of 48 ten cents to or for the use of any place of amusement in the state,S. 2509--C 37 A. 3009--C 1 except charges for admission to [race tracks or] combative sports which 2 charges are taxed under any other law of this state, or dramatic or 3 musical arts performances, or live circus performances, or motion 4 picture theaters, and except charges to a patron for admission to, or 5 use of, facilities for sporting activities in which such patron is to be 6 a participant, such as bowling alleys and swimming pools. For any person 7 having the permanent use or possession of a box or seat or a lease or a 8 license, other than a season ticket, for the use of a box or seat at a 9 place of amusement, the tax shall be upon the amount for which a similar 10 box or seat is sold for each performance or exhibition at which the box 11 or seat is used or reserved by the holder, licensee or lessee, and shall 12 be paid by the holder, licensee or lessee. 13 § 3. Subdivision (a) of section 1109 of the tax law, as amended by 14 section 1 of part BB of chapter 61 of the laws of 2005, is amended to 15 read as follows: 16 (a) General. In addition to the taxes imposed by sections eleven 17 hundred five and eleven hundred ten of this article, there is hereby 18 imposed within the territorial limits of the metropolitan commuter 19 transportation district created and established pursuant to section 20 twelve hundred sixty-two of the public authorities law, and there shall 21 be paid, additional taxes, at the rate of three-eighths of one percent, 22 which shall be identical to the taxes imposed by sections eleven hundred 23 five and eleven hundred ten of this article. Such sections and the other 24 sections of this article, including the definition and exemption 25 provisions, shall apply for purposes of the taxes imposed by this 26 section in the same manner and with the same force and effect as if the 27 language of those sections had been incorporated in full into this 28 section and had expressly referred to the taxes imposed by this section. 29 Notwithstanding the foregoing, the tax imposed by this section shall not 30 apply to admissions to race tracks or simulcast facilities. 31 § 4. Subdivision (a) of section 1146 of the tax law, as amended by 32 chapter 65 of the laws of 1985, is amended to read as follows: 33 (a) Except in accordance with proper judicial order or as otherwise 34 provided by law, it shall be unlawful for the [tax commission, any tax] 35 commissioner, any officer or employee of the department of taxation and 36 finance, any person engaged or retained by such department on an inde- 37 pendent contract basis, or any person who in any manner may acquire 38 knowledge of the contents of a return or report filed with the [tax39commission] commissioner pursuant to this article, to divulge or make 40 known in any manner any particulars set forth or disclosed in any such 41 return or report. The officers charged with the custody of such returns 42 and reports shall not be required to produce any of them or evidence of 43 anything contained in them in any action or proceeding in any court, 44 except on behalf of the [tax commission] commissioner in an action or 45 proceeding under the provisions of the tax law or in any other action or 46 proceeding involving the collection of a tax due under this chapter to 47 which the state or the [tax commission] commissioner is a party or a 48 claimant, or on behalf of any party to any action, proceeding or hearing 49 under the provisions of this article when the returns, reports or facts 50 shown thereby are directly involved in such action, proceeding or hear- 51 ing, in any of which events the court, or in the case of a hearing, the 52 [tax commission] commissioner may require the production of, and may 53 admit into evidence, so much of said returns, reports or of the facts 54 shown thereby, as are pertinent to the action, proceeding or hearing and 55 no more. The [tax commission] commissioner may, nevertheless, publish a 56 copy or a summary of any decision rendered after a hearing required byS. 2509--C 38 A. 3009--C 1 this article. Nothing herein shall be construed to prohibit the delivery 2 to a person who has filed a return or report or his duly authorized 3 representative of a certified copy of any return or report filed in 4 connection with his tax. Nor shall anything herein be construed to 5 prohibit the delivery to a person required to collect the tax under this 6 article or a purchaser, transferee or assignee personally liable under 7 the provisions of subdivision (c) of section eleven hundred forty-one of 8 this chapter for the tax due from the seller, transferor or assignor, of 9 any return or report filed under this article in connection with such 10 tax provided, however, that there may be delivered only so much of said 11 return, report or of the facts shown thereby as are pertinent to a 12 determination of the taxes due or liability owed by such person or 13 purchaser, transferee or assignee and no more or to prohibit the publi- 14 cation of statistics so classified as to prevent the identification of 15 particular returns or reports and the items thereof, or the inspection 16 by the attorney general or other legal representatives of the state of 17 the return or report of any person required to collect or pay the tax 18 who shall bring action to review the tax based thereon, or against whom 19 an action or proceeding under this chapter has been recommended by the 20 commissioner of taxation and finance or the attorney general or has been 21 instituted, or the inspection of the returns or reports required under 22 this article by the comptroller or duly designated officer or employee 23 of the state department of audit and control, for purposes of the audit 24 of a refund of any tax paid by a person required to collect or pay the 25 tax under this article. Provided, further, nothing herein shall be 26 construed to prohibit the disclosure, in such manner as the [tax commis-27sion] commissioner deems appropriate, of the names and other appropriate 28 identifying information of those persons holding certificates of author- 29 ity pursuant to section eleven hundred thirty-four of this article, 30 those persons whose certificates of authority have been suspended or 31 revoked, those persons whose certificates of authority have expired, 32 those persons who have filed a certificate of registration for a certif- 33 icate of authority where the [tax commission] commissioner has refused 34 to issue a certificate of authority, those persons holding direct 35 payment permits pursuant to section eleven hundred thirty-two or those 36 persons whose direct payment permits have been suspended or revoked by 37 the [tax commission] commissioner; and provided further that nothing 38 herein shall be construed to prohibit the disclosure, in such manner as 39 the commissioner deems appropriate, of information related to the tax on 40 admissions to race tracks and simulcast facilities to the gaming commis- 41 sion or the division of the budget. 42 § 5. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as 43 amended by section 2 of part WW, subparagraph (i) as separately amended 44 by section 5 of part Z of chapter 60 of the laws of 2016, is amended to 45 read as follows: 46 (1) Either, all of the taxes described in article twenty-eight of this 47 chapter, at the same uniform rate, as to which taxes all provisions of 48 the local laws, ordinances or resolutions imposing such taxes shall be 49 identical, except as to rate and except as otherwise provided, with the 50 corresponding provisions in such article twenty-eight, including the 51 definition and exemption provisions of such article, so far as the 52 provisions of such article twenty-eight can be made applicable to the 53 taxes imposed by such city or county and with such limitations and 54 special provisions as are set forth in this article. The taxes author- 55 ized under this subdivision may not be imposed by a city or county 56 unless the local law, ordinance or resolution imposes such taxes so asS. 2509--C 39 A. 3009--C 1 to include all portions and all types of receipts, charges or rents, 2 subject to state tax under sections eleven hundred five and eleven 3 hundred ten of this chapter, except as otherwise provided. Notwith- 4 standing the foregoing, a tax imposed by a city or county authorized 5 under this subdivision shall not include the tax imposed on charges for 6 admission to race tracks and simulcast facilities under subdivision (f) 7 of section eleven hundred five of this chapter. (i) Any local law, ordi- 8 nance or resolution enacted by any city of less than one million or by 9 any county or school district, imposing the taxes authorized by this 10 subdivision, shall, notwithstanding any provision of law to the contra- 11 ry, exclude from the operation of such local taxes all sales of tangible 12 personal property for use or consumption directly and predominantly in 13 the production of tangible personal property, gas, electricity, refrig- 14 eration or steam, for sale, by manufacturing, processing, generating, 15 assembly, refining, mining or extracting; and all sales of tangible 16 personal property for use or consumption predominantly either in the 17 production of tangible personal property, for sale, by farming or in a 18 commercial horse boarding operation, or in both; and all sales of fuel 19 sold for use in commercial aircraft and general aviation aircraft; and, 20 unless such city, county or school district elects otherwise, shall omit 21 the provision for credit or refund contained in clause six of subdivi- 22 sion (a) or subdivision (d) of section eleven hundred nineteen of this 23 chapter. (ii) Any local law, ordinance or resolution enacted by any 24 city, county or school district, imposing the taxes authorized by this 25 subdivision, shall omit the residential solar energy systems equipment 26 and electricity exemption provided for in subdivision (ee), the commer- 27 cial solar energy systems equipment and electricity exemption provided 28 for in subdivision (ii), the commercial fuel cell electricity generating 29 systems equipment and electricity generated by such equipment exemption 30 provided for in subdivision (kk) and the clothing and footwear exemption 31 provided for in paragraph thirty of subdivision (a) of section eleven 32 hundred fifteen of this chapter, unless such city, county or school 33 district elects otherwise as to such residential solar energy systems 34 equipment and electricity exemption, such commercial solar energy 35 systems equipment and electricity exemption, commercial fuel cell elec- 36 tricity generating systems equipment and electricity generated by such 37 equipment exemption or such clothing and footwear exemption. 38 § 6. Paragraph 1 of subdivision (b) of section 1210 of the tax law, 39 as amended by section 3 of part WW of chapter 60 of the laws of 2016, is 40 amended to read as follows: 41 (1) Or, one or more of the taxes described in subdivisions (b), (d), 42 (e) and (f) of section eleven hundred five of this chapter, at the same 43 uniform rate, including the transitional provisions in section eleven 44 hundred six of this chapter covering such taxes, but not the taxes 45 described in subdivisions (a) and (c) of section eleven hundred five of 46 this chapter. Provided, further, that where the tax described in subdi- 47 vision (b) of section eleven hundred five of this chapter is imposed, 48 the compensating use taxes described in clauses (E), (G) and (H) of 49 subdivision (a) of section eleven hundred ten of this chapter shall also 50 be imposed. Provided, further, that where the taxes described in subdi- 51 vision (b) of section eleven hundred five of this chapter are imposed, 52 such taxes shall omit: (A) the provision for refund or credit contained 53 in subdivision (d) of section eleven hundred nineteen of this chapter 54 with respect to such taxes described in such subdivision (b) of section 55 eleven hundred five unless such city or county elects to provide such 56 provision or, if so elected, to repeal such provision; (B) the exemptionS. 2509--C 40 A. 3009--C 1 provided in paragraph two of subdivision (ee) of section eleven hundred 2 fifteen of this chapter unless such county or city elects otherwise; (C) 3 the exemption provided in paragraph two of subdivision (ii) of section 4 eleven hundred fifteen of this chapter, unless such county or city 5 elects otherwise; and (D) the exemption provided in paragraph two of 6 subdivision (kk) of section eleven hundred fifteen of this chapter, 7 unless such county or city elects otherwise; and provided further that 8 where the tax described in subdivision (f) of such section eleven 9 hundred five is imposed, such tax shall not apply to charges for admis- 10 sion to race tracks and simulcast facilities. 11 § 7. Notwithstanding any provisions of law to the contrary and 12 notwithstanding the repeal of sections 227, 306 and 406, subparagraph 13 (ii) of paragraph b of subdivision 4 of section 1008 and paragraph b of 14 subdivision 5 of section 1009 of the racing, pari-mutuel wagering and 15 breeding law by section one of this act, all provisions of such sections 16 227, 306 and 406, subparagraph (ii) of paragraph b of subdivision 4 of 17 section 1008 and paragraph b of subdivision 5 of section 1009, in 18 respect to the imposition, exemption, assessment, payment, payment over, 19 determination, collection, and credit or refund of tax, interest and 20 penalty imposed thereunder, the filing of forms and returns, the preser- 21 vation of records for the purposes of such tax, the disposition of 22 revenues, and any civil and criminal penalties applicable to the 23 violation of the provisions of such sections 227, 306 and 406, subpara- 24 graph (ii) of paragraph b of subdivision 4 of section 1008 and paragraph 25 b of subdivision 5 of section 1009, shall continue in full force and 26 effect with respect to all such tax accrued for periods prior to the 27 effective date of this act in the same manner as they might if such 28 provisions were not repealed. 29 § 8. This act shall take effect November 1, 2021 and shall apply to 30 charges for admissions to race tracks and simulcast facilities on and 31 after such date; provided, however, that any race track that is author- 32 ized to conduct a racing meet that begins before November 1, 2021 and 33 ends after such date shall collect and remit the tax due for such meet 34 in accordance with the provisions of the applicable section of the 35 racing, pari-mutuel wagering and breeding law, notwithstanding the 36 repeal of such section. 37 PART K 38 Intentionally Omitted 39 PART L 40 Intentionally Omitted 41 PART M 42 Section 1. Subdivision (jj) of section 1115 of the tax law, as amended 43 by section 1 of part V of chapter 59 of the laws of 2019, is amended to 44 read as follows: 45 (jj) Tangible personal property or services otherwise taxable under 46 this article sold to a related person shall not be subject to the taxes 47 imposed by section eleven hundred five of this article or the compensat- 48 ing use tax imposed under section eleven hundred ten of this article 49 where the purchaser can show that the following conditions have been met 50 to the extent they are applicable: (1)(i) the vendor and the purchaserS. 2509--C 41 A. 3009--C 1 are referenced as either a "covered company" as described in section 2 243.2(f) or a "material entity" as described in section 243.2(l) of the 3 Code of Federal Regulations in a resolution plan that has been submitted 4 to an agency of the United States for the purpose of satisfying subpara- 5 graph 1 of paragraph (d) of section one hundred sixty-five of the Dodd- 6 Frank Wall Street Reform and Consumer Protection Act (the "Act") or any 7 successor law, or (ii) the vendor and the purchaser are separate legal 8 entities pursuant to a divestiture directed pursuant to subparagraph 5 9 of paragraph (d) of section one hundred sixty-five of such act or any 10 successor law; (2) the sale would not have occurred between such related 11 entities were it not for such resolution plan or divestiture; and (3) in 12 acquiring such property or services, the vendor did not claim an 13 exemption from the tax imposed by this state or another state based on 14 the vendor's intent to resell such services or property. A person is 15 related to another person for purposes of this subdivision if the person 16 bears a relationship to such person described in section two hundred 17 sixty-seven of the internal revenue code. The exemption provided by this 18 subdivision shall not apply to sales made, services rendered, or uses 19 occurring after June thirtieth, two thousand [twenty-one] twenty-four, 20 except with respect to sales made, services rendered, or uses occurring 21 pursuant to binding contracts entered into on or before such date; but 22 in no case shall such exemption apply after June thirtieth, two thousand 23 [twenty-four] twenty-seven. 24 § 2. This act shall take effect immediately. 25 PART N 26 Section 1. Subparagraph (vi) of paragraph 1 of subdivision (a) of 27 section 1134 of the tax law, as amended by section 160 of part A of 28 chapter 389 of the laws of 1997, is amended to read as follows: 29 (vi) every person described in subparagraph (i), (ii), (iii), (iv) or 30 (v) of this paragraph or every person who is a vendor solely by reason 31 of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of 32 subdivision (b) of section eleven hundred one of this article who or 33 which has had its certificate of authority revoked under paragraph four 34 of this subdivision, shall file with the commissioner a certificate of 35 registration, in a form prescribed by the commissioner, at least twenty 36 days prior to commencing business or opening a new place of business or 37 such purchasing, selling or taking of possession or payment, whichever 38 comes first. Every person who is a vendor solely by reason of clause (D) 39 of subparagraph (i) of paragraph eight of subdivision (b) of section 40 eleven hundred one of this article shall file with the commissioner a 41 certificate of registration, in a form prescribed by such commissioner, 42 within thirty days after the day on which the cumulative total number of 43 occasions that such person came into the state to deliver property or 44 services, for the immediately preceding four quarterly periods ending on 45 the last day of February, May, August and November, exceeds twelve. 46 Every person who is a vendor solely by reason of clause (E) of subpara- 47 graph (i) of paragraph eight of subdivision (b) of section eleven 48 hundred one of this article shall file with the commissioner a certif- 49 icate of registration, in a form prescribed by such commissioner, within 50 thirty days after the day on which the cumulative total, for the imme- 51 diately preceding four quarterly periods ending on the last day of 52 February, May, August and November, of such person's gross receipts from 53 sales of property delivered in this state exceeds [three] five hundred 54 thousand dollars and number of such sales exceeds one hundred. EveryS. 2509--C 42 A. 3009--C 1 person who is a vendor solely by reason of clause (F) of subparagraph 2 (i) of paragraph eight of subdivision (b) of section eleven hundred one 3 of this article shall file with the commissioner a certificate of regis- 4 tration, in a form prescribed by such commissioner, within thirty days 5 after the day on which tangible personal property in which such person 6 retains an ownership interest is brought into this state by the person 7 to whom such property is sold, where the person to whom such property is 8 sold becomes or is a resident or uses such property in any manner in 9 carrying on in this state any employment, trade, business or profession. 10 Information with respect to the notice requirements of a purchaser, 11 transferee or assignee and such person's liability pursuant to the 12 provisions of subdivision (c) of section eleven hundred forty-one of 13 this chapter shall be included in or accompany the certificate of regis- 14 tration form furnished the applicant. The commissioner shall also 15 include with such information furnished to each applicant general infor- 16 mation about the tax imposed under this article including information on 17 records to be kept, returns and payments, notification requirements and 18 forms. Such certificate of registration may be amended in accordance 19 with rules promulgated by the commissioner. 20 § 2. This act shall take effect immediately. 21 PART O 22 Section 1. Subdivision (a) of section 1401 of the tax law, as amended 23 by chapter 576 of the laws of 1994, is amended to read as follows: 24 (a) (1) "Person" means an individual, partnership, limited liability 25 company, society, association, joint stock company, corporation, estate, 26 receiver, trustee, assignee, referee or any other person acting in a 27 fiduciary or representative capacity, whether appointed by a court or 28 otherwise, any combination of individuals, and any other form of unin- 29 corporated enterprise owned or conducted by two or more persons. 30 (2) "Person" shall include any individual, corporation, partnership or 31 limited liability company or an officer or employee of any corporation 32 (including a dissolved corporation), or a member or employee of any 33 partnership, or a member, manager or employee of a limited liability 34 company, who as such officer, employee, manager or member is under a 35 duty to act for such corporation, partnership, limited liability company 36 or individual proprietorship in complying with any requirement of this 37 article, or has so acted. 38 § 2. Subdivision (a) of section 1404 of the tax law, as amended by 39 chapter 61 of the laws of 1989, is amended to read as follows: 40 (a) The real estate transfer tax imposed pursuant to section fourteen 41 hundred two of this article shall be paid by the grantor and such tax 42 shall not be payable, directly or indirectly, by the grantee except as 43 provided in a contract between grantor and grantee or as otherwise 44 provided in this section. If the grantor has failed to pay the tax 45 imposed by this article at the time required by section fourteen hundred 46 ten of this article or if the grantor is exempt from such tax, the gran- 47 tee shall have the duty to pay the tax. Where the grantee has the duty 48 to pay the tax because the grantor has failed to pay, such tax shall be 49 the joint and several liability of the grantor and the grantee; provided 50 that in the event of such failure, the grantee shall have a cause of 51 action against the grantor for recovery of payment of such tax, interest 52 and penalties by the grantee. In the case of a conveyance of residen- 53 tial real property as defined in subdivision (a) of section fourteen 54 hundred two-a of this article, if the tax imposed by this article isS. 2509--C 43 A. 3009--C 1 paid by the grantee pursuant to a contract between the grantor and the 2 grantee, the amount of such tax shall be excluded from the calculation 3 of consideration subject to tax under this article. 4 § 3. Subdivision (a) of section 1409 of the tax law, as amended by 5 chapter 297 of the laws of 2019, is amended to read as follows: 6 (a) (1) A joint return shall be filed by both the grantor and the 7 grantee for each conveyance whether or not a tax is due thereon other 8 than a conveyance of an easement or license to a public utility as 9 defined in subdivision two of section one hundred eighty-six-a of this 10 chapter or to a public utility which is a provider of telecommunication 11 services as defined in subdivision one of section one hundred eighty- 12 six-e of this chapter, where the consideration is two dollars or less 13 and is clearly stated as actual consideration in the instrument of 14 conveyance. 15 (2) When the grantor or grantee of a deed for a building used as resi- 16 dential real property containing [one- to four-] up to four family 17 dwelling units is a limited liability company, the joint return shall 18 not be accepted for filing unless it is accompanied by a document which 19 identifies the names and business addresses of all members, managers, 20 and any other authorized persons, if any, of such limited liability 21 company and the names and business addresses or, if none, the business 22 addresses of all shareholders, directors, officers, members, managers 23 and partners of any limited liability company or other business entity 24 that are to be the members, managers or authorized persons, if any, of 25 such limited liability company. The identification of such names and 26 addresses shall not be deemed an unwarranted invasion of personal priva- 27 cy pursuant to article six of the public officers law. If any such 28 member, manager or authorized person of the limited liability company is 29 itself a limited liability company or other business entity other than a 30 publicly traded entity, a REIT, a UPREIT, or a mutual fund, the names 31 and addresses of the shareholders, directors, officers, members, manag- 32 ers and partners of the limited liability company or other business 33 entity shall also be disclosed until full disclosure of ultimate owner- 34 ship by natural persons is achieved. For purposes of this subdivision, 35 the terms "members", "managers", "authorized person", "limited liability 36 company" and "other business entity" shall have the same meaning as 37 those terms are defined in section one hundred two of the limited 38 liability company law. 39 (3) The return shall be filed with the recording officer before the 40 instrument effecting the conveyance may be recorded. However, if the tax 41 is paid to the commissioner pursuant to section fourteen hundred ten of 42 this article, the return shall be filed with such commissioner at the 43 time the tax is paid. In that instance, a receipt evidencing the filing 44 of the return and the payment of tax shall be filed with the recording 45 officer before the instrument effecting the conveyance may be recorded. 46 The recording officer shall handle such receipt in the same manner as a 47 return filed with the recording officer. 48 § 4. Subdivision (h) of section 1418 of the tax law, as added by 49 section 7 of part X of chapter 56 of the laws of 2010 and as further 50 amended by subdivision (c) of section 1 of part W of chapter 56 of the 51 laws of 2010, is amended to read as follows: 52 (h) Notwithstanding the provisions of subdivision (a) of this section, 53 the commissioner may furnish information relating to real property 54 transfers obtained or derived from returns filed pursuant to this arti- 55 cle in relation to the real estate transfer tax, to the extent that such 56 information is also required to be reported to the commissioner byS. 2509--C 44 A. 3009--C 1 section three hundred thirty-three of the real property law and section 2 five hundred seventy-four of the real property tax law and the rules 3 adopted thereunder, provided such information was collected through a 4 combined process established pursuant to an agreement entered into with 5 the commissioner pursuant to paragraph viii of subdivision one-e of 6 section three hundred thirty-three of the real property law. The commis- 7 sioner may redisclose such information to the extent authorized by 8 section five hundred seventy-four of the real property tax law. The 9 commissioner may also disclose any information reported pursuant to 10 paragraph two of subdivision (a) of section fourteen hundred nine of 11 this article. 12 § 5. This act shall take effect immediately; provided however that 13 sections one and two of this act shall take effect July 1, 2021, and 14 shall apply to conveyances occurring on or after such date other than 15 conveyances that are made pursuant to binding written contracts entered 16 into on or before April 1, 2021, provided that the date of execution of 17 such contract is confirmed by independent evidence, such as the record- 18 ing of the contract, payment of a deposit or other facts and circum- 19 stances as determined by the commissioner of taxation and finance. 20 PART P 21 Section 1. Section 480-a of the tax law is amended by adding a new 22 subdivision 6 to read as follows: 23 6. (a) No retail dealer who has its retail dealer registration 24 cancelled, suspended or revoked pursuant to this section or has been 25 forbidden from selling cigarettes or tobacco products pursuant to para- 26 graph (j) of subdivision one of section four hundred eighty of this 27 article shall possess cigarettes or tobacco products in any place of 28 business, cart, stand, truck or other merchandising device in this state 29 beginning on the tenth day after such cancellation, suspension, revoca- 30 tion, or forbiddance and continuing for the duration of the same; 31 provided however, such retail dealer shall not be prohibited before the 32 tenth day after such cancellation, suspension, revocation, or forbid- 33 dance from selling or transferring its inventory of lawfully stamped 34 cigarettes or tobacco products on which the taxes imposed by this arti- 35 cle have been assumed or paid to a properly registered retail dealer 36 whose registration is not cancelled, suspended, or revoked or who has 37 not been forbidden from selling cigarettes or tobacco products. 38 (b) No retail dealer shall possess cigarettes or tobacco products in 39 any place of business, cart, stand, truck or other merchandising device 40 in this state unless it has obtained a valid retail dealer registration 41 from the commissioner. 42 (c) The possession of cigarettes or tobacco products by an unlicensed 43 retail dealer in violation of paragraph (a) or (b) of this subdivision 44 shall be subject to the penalties authorized by subdivision three of 45 this section. 46 § 2. Subparagraph (A) of paragraph 4 of subdivision (a) of section 47 1134 of the tax law, as amended by section 5 of part I of chapter 59 of 48 the laws of 2020, is amended to read as follows: 49 (A) Where a person who holds a certificate of authority (i) willfully 50 fails to file a report or return required by this article, (ii) willful- 51 ly files, causes to be filed, gives or causes to be given a report, 52 return, certificate or affidavit required under this article which is 53 false, (iii) willfully fails to comply with the provisions of paragraph 54 two or three of subdivision (e) of section eleven hundred thirty-sevenS. 2509--C 45 A. 3009--C 1 of this article, (iv) willfully fails to prepay, collect, truthfully 2 account for or pay over any tax imposed under this article or pursuant 3 to the authority of article twenty-nine of this chapter, (v) fails to 4 obtain a bond pursuant to paragraph two of subdivision (e) of section 5 eleven hundred thirty-seven of this part, or fails to comply with a 6 notice issued by the commissioner pursuant to paragraph three of such 7 subdivision, (vi) has been convicted of a crime provided for in this 8 chapter, [or] (vii) where such person, or any person affiliated with 9 such person as such term is defined in subdivision twenty-one of section 10 four hundred seventy of this chapter, has had a retail dealer registra- 11 tion issued pursuant to section four hundred eighty-a of this chapter 12 revoked pursuant to subparagraph (iii) of paragraph (a) of subdivision 13 four of such section four hundred eighty-a, or (viii) has not obtained a 14 valid retail dealer registration under section four hundred eighty-a of 15 this chapter and such person possesses or sells unstamped or unlawfully 16 stamped packages of cigarettes three or more times within a period of 17 five years, the commissioner may revoke or suspend such certificate of 18 authority and all duplicates thereof. Provided, however, that the 19 commissioner may revoke or suspend a certificate of authority based on 20 (a) the grounds set forth in clause (vi) of this subparagraph only where 21 the conviction referred to occurred not more than one year prior to the 22 date of revocation or suspension; and provided further that where the 23 commissioner revokes or suspends a certificate of authority based on the 24 grounds set forth in clause (vii) of this subparagraph, such suspension 25 or revocation shall continue for as long as the revocation of the retail 26 dealer registration pursuant to section four hundred eighty-a of this 27 chapter remains in effect, or (b) the grounds set forth in clause (viii) 28 of this subparagraph, such suspension or revocation shall be for a peri- 29 od of five years. 30 § 2-a. Subparagraph (A) of paragraph 4 of subdivision (a) of section 31 1134 of the tax law, as amended by section 6 of part I of chapter 59 of 32 the laws of 2020, is amended to read as follows: 33 (A) Where a person who holds a certificate of authority (i) willfully 34 fails to file a report or return required by this article, (ii) willful- 35 ly files, causes to be filed, gives or causes to be given a report, 36 return, certificate or affidavit required under this article which is 37 false, (iii) willfully fails to comply with the provisions of paragraph 38 two or three of subdivision (e) of section eleven hundred thirty-seven 39 of this article, (iv) willfully fails to prepay, collect, truthfully 40 account for or pay over any tax imposed under this article or pursuant 41 to the authority of article twenty-nine of this chapter, (v) has been 42 convicted of a crime provided for in this chapter, [or] (vi) where such 43 person, or any person affiliated with such person as such term is 44 defined in subdivision twenty-one of section four hundred seventy of 45 this chapter, has had a retail dealer registration issued pursuant to 46 section four hundred eighty-a of this chapter suspended or revoked 47 pursuant to subparagraph (iii) of paragraph (a) of subdivision four of 48 such section four hundred eighty-a, or (vii) has not obtained a valid 49 retail dealer registration under section four hundred eighty-a of this 50 chapter and such person possesses or sells unstamped or unlawfully 51 stamped packages of cigarettes three or more times within a period of 52 five years, the commissioner may revoke or suspend such certificate of 53 authority and all duplicates thereof. Provided, however, that the 54 commissioner may revoke or suspend a certificate of authority based on 55 (a) the grounds set forth in clause (v) of this subparagraph only where 56 the conviction referred to occurred not more than one year prior to theS. 2509--C 46 A. 3009--C 1 date of revocation or suspension; and provided further that where the 2 commissioner revokes or suspends a certificate of authority based on the 3 grounds set forth in clause (vi) of this subparagraph, such suspension 4 or revocation shall continue for as long as the revocation of the retail 5 dealer registration pursuant to section four hundred eighty-a of this 6 chapter remains in effect, or (b) the grounds set forth in clause (vii) 7 of this subparagraph, such suspension or revocation shall be for a peri- 8 od of five years. 9 § 3. Subparagraph (B) of paragraph 4 of subdivision (a) of section 10 1134 of the tax law, as amended by section 7 of part I of chapter 59 of 11 the laws of 2020, is amended to read as follows: 12 (B) Where a person files a certificate of registration for a certif- 13 icate of authority under this subdivision and in considering such appli- 14 cation the commissioner ascertains that (i) any tax imposed under this 15 chapter or any related statute, as defined in section eighteen hundred 16 of this chapter, has been finally determined to be due from such person 17 and has not been paid in full, (ii) a tax due under this article or any 18 law, ordinance or resolution enacted pursuant to the authority of arti- 19 cle twenty-nine of this chapter has been finally determined to be due 20 from an officer, director, partner or employee of such person, and, 21 where such person is a limited liability company, also a member or 22 manager of such person, in the officer's, director's, partner's, 23 member's, manager's or employee's capacity as a person required to 24 collect tax on behalf of such person or another person and has not been 25 paid, (iii) such person has been convicted of a crime provided for in 26 this chapter within one year from the date on which such certificate of 27 registration is filed, (iv) an officer, director, partner or employee of 28 such person, and, where such person is a limited liability company, also 29 a member or manager of such person, which officer, director, partner, 30 member, manager or employee is a person required to collect tax on 31 behalf of such person filing a certificate of registration has in the 32 officer's, director's, partner's, member's, manager's or employee's 33 capacity as a person required to collect tax on behalf of such person or 34 of another person been convicted of a crime provided for in this chapter 35 within one year from the date on which such certificate of registration 36 is filed, (v) a shareholder owning more than fifty percent of the number 37 of shares of stock of such person (where such person is a corporation) 38 entitling the holder thereof to vote for the election of directors or 39 trustees, who owned more than fifty percent of the number of such shares 40 of another person (where such other person is a corporation) at the time 41 any tax imposed under this chapter or any related statute as defined in 42 section eighteen hundred of this chapter was finally determined to be 43 due and where such tax has not been paid in full, or at the time such 44 other person was convicted of a crime provided for in this chapter with- 45 in one year from the date on which such certificate of registration is 46 filed, (vi) a certificate of authority issued to such person has been 47 revoked or suspended pursuant to subparagraph (A) of this paragraph 48 within one year from the date on which such certificate of registration 49 is filed, [or] (vii) a retail dealer registration issued pursuant to 50 section four hundred eighty-a of this chapter to such person, or to any 51 person affiliated with such person as such term is defined in subdivi- 52 sion twenty-one of section four hundred seventy of this chapter, has 53 been revoked pursuant to subparagraph (iii) of paragraph (a) of subdivi- 54 sion four of such section four hundred eighty-a, where such revocation 55 remains in effect, or (viii) such person has not obtained a valid retail 56 dealer registration under section four hundred eighty-a of this chapterS. 2509--C 47 A. 3009--C 1 and has possessed or sold unstamped or unlawfully stamped packages of 2 cigarettes three or more times within a period of five years, the 3 commissioner may refuse to issue a certificate of authority; provided 4 however that under the circumstances described in clause (viii) of this 5 subparagraph, such person shall not be eligible to submit a certificate 6 of registration for a certificate of authority until five years after 7 its last possession or sale of unstamped or unlawfully stamped packages 8 of cigarettes within such five year period. 9 § 4. Any retail dealer who, prior to the effective date of this act, 10 had its retail dealer registration cancelled, suspended, or revoked 11 pursuant to section four hundred eighty-a of the tax law or was forbid- 12 den from selling cigarettes or tobacco products pursuant to paragraph 13 (j) of subdivision one of section four hundred eighty of the tax law and 14 such cancellation, suspension, revocation, or forbiddance remains in 15 effect as of the effective date of this act, shall be prohibited from 16 possessing cigarettes and tobacco products beginning on the tenth day 17 after the effective date of this act and continuing for as long as such 18 cancellation, suspension, revocation, or forbiddance shall remain in 19 effect; provided however, such retail dealer shall not be prohibited 20 before the tenth day after the effective date of this act from selling 21 or transferring its inventory of lawfully stamped cigarettes or tobacco 22 products on which the taxes imposed by this article have been assumed or 23 paid to a properly registered retail dealer whose registration is not 24 cancelled, suspended, or revoked or who has not been forbidden from 25 selling cigarettes or tobacco products. 26 § 5. This act shall take effect immediately; provided that the amend- 27 ments to subparagraph (A) of paragraph 4 of subdivision (a) of section 28 1134 of the tax law made by section two of this act shall be subject to 29 the expiration and reversion of such subparagraph pursuant to subdivi- 30 sion (e) of section 23 of part U of chapter 61 of the laws of 2011, as 31 amended, when upon such date the provisions of section two-a of this act 32 shall take effect. 33 PART Q 34 Section 1. Subdivision 1 of section 429 of the tax law, as amended by 35 chapter 433 of the laws of 1978, is amended to read as follows: 36 1. Every distributor, noncommercial importer or other person shall, on 37 or before the twentieth day of each month, file with the department of 38 taxation and finance a return, on forms to be prescribed by the [tax39commission] commissioner and furnished by such department, stating sepa- 40 rately the number of gallons, or lesser quantity, of beers, and the 41 number of liters, or lesser quantity, of wines and liquors sold or used 42 by such distributor, noncommercial importer or other person in this 43 state during the preceding calendar month, except that the [tax commis-44sion] commissioner may, if [it] he or she deems it necessary [in order] 45 to [insure] facilitate the efficient reporting and payment of the tax 46 imposed by this article, require returns to be made at such times and 47 covering such periods as [it] he or she may deem necessary. Such return 48 shall contain such further information as the [tax commission] commis- 49 sioner shall require. The fact that the name of the distributor, noncom- 50 mercial importer or other person is signed to a filed return shall be 51 prima facie evidence for all purposes that the return was actually 52 signed by such distributor, noncommercial importer or other person. 53 § 2. Section 505 of the tax law, as amended by section 2 of part E of 54 chapter 60 of the laws of 2007, is amended to read as follows:S. 2509--C 48 A. 3009--C 1 § 505. Returns. Every carrier subject to this article and every carri- 2 er to whom a certificate of registration was issued shall file on or 3 before the last day of each month a return for the preceding calendar 4 month where a carrier's total tax liability under this article for the 5 preceding calendar year exceeded [four] twelve thousand dollars. Where a 6 carrier's total tax liability under this article for the preceding 7 calendar year did not exceed [four] twelve thousand dollars or where a 8 carrier was not subject to such tax in the preceding calendar year, 9 returns shall be filed quarterly, on or before the last day of the 10 calendar month following each of the calendar quarters: January through 11 March, April through June, July through September and October through 12 December. Provided, however, if the commissioner consents thereto in 13 writing, any carrier may file a return on or before the thirtieth day 14 after the close of any different period, if the carrier's books are 15 regularly kept on a periodic basis other than a calendar month or quar- 16 ter. The commissioner may permit the filing of returns on an annual 17 basis, provided the carrier was subject to the tax under this article 18 during the entire preceding calendar year and the carrier's total tax 19 liability under this article for such year did not exceed [two hundred20fifty] twelve hundred dollars. Such annual returns shall be filed on or 21 before January thirty-first of the succeeding calendar year. Returns 22 shall be filed with the commissioner on forms to be furnished by such 23 commissioner for such purpose and shall contain such data, information 24 or matter as the commissioner may require to be included therein. The 25 fact that a carrier's name is signed to a filed return shall be prima 26 facie evidence for all purposes that the return was actually signed by 27 such carrier. The commissioner may grant a reasonable extension of time 28 for filing returns whenever good cause exists and may waive the filing 29 of returns if a carrier is not subject to the tax imposed by this arti- 30 cle for the period covered by the return. Every return shall have 31 annexed thereto a certification to the effect that the statements 32 contained therein are true. 33 § 3. This act shall take effect immediately; provided, however, that 34 section two of this act shall apply to tax returns for taxable periods 35 beginning on or after January 1, 2022. 36 PART R 37 Section 1. Section 1280 of the tax law is amended by adding two new 38 subdivisions (v) and (w) to read as follows: 39 (v) "Technology service provider" or "TSP" means a person that acts by 40 employment, contract or otherwise on behalf of one or more taxicab 41 owners or HAIL vehicle owners to collect the trip record for a taxicab 42 trip or HAIL vehicle trip. 43 (w) "Cash trip" means any trip for which the TSP collects the trip 44 record but does not collect the fare. 45 § 2. Subdivision (b) of section 1283 of the tax law, as amended by 46 chapter 9 of the laws of 2012, is amended to read as follows: 47 (b) (1) If the taxicab owner has designated an agent, then the agent 48 shall be jointly liable with the taxicab owner for the tax on trips 49 occurring during the period that such designation is in effect. Even if 50 the TLC has specified that the taxicab owner's agent cannot operate as 51 an agent, that agent shall be jointly liable with the taxicab owner if 52 the agent has acted for the taxicab owner. During the period that a 53 taxicab owner's designation of an agent is in effect, the agent shall 54 file the returns required by this article and pay any tax due with suchS. 2509--C 49 A. 3009--C 1 return, but the taxicab owner shall not be relieved of liability for 2 tax, penalty or interest due under this article, or for the filing of 3 returns required to be filed, unless the agent has timely filed accurate 4 returns and timely paid the tax required to be paid under this article. 5 If a taxicab owner has designated an agent, then the agent must perform 6 any act this article requires the taxicab owner to perform, but the 7 failure of such agent to perform any such act shall not relieve the 8 taxicab owner from the obligation to perform such act or from any 9 liability that may arise from failure to perform the act. 10 (2) (A) Notwithstanding the foregoing, a TSP that collects the trip 11 record and the trip fare on behalf of a taxicab owner or a HAIL vehicle 12 owner shall withhold from daily collections the taxes due on such trips, 13 and shall withhold from such collections the taxes due on cash trips. If 14 the TSP's daily collections, after retaining any fees to which it is 15 entitled pursuant to a contract with such taxicab owner or HAIL vehicle 16 owner, are insufficient to cover the taxes due on such cash trips, the 17 TSP shall withhold an amount from subsequent daily collections, to the 18 extent funds are available, until all taxes due for a quarterly period 19 described in section twelve hundred eighty-four of this article have 20 been withheld. If a TSP is unable to withhold all the taxes due in such 21 quarterly period, it shall withhold such unwithheld taxes from daily 22 collections in the next quarterly period. A TSP shall be jointly liable 23 for the tax due on all trips for which it collects the trip record, but 24 shall be relieved of liability for any taxes attributable to cash trips 25 for which it was unable to withhold the taxes due because there was 26 insufficient daily collections during four successive quarterly periods. 27 (B) For any period that the TSP collects trip records on behalf of a 28 taxicab owner or HAIL vehicle owner, the TSP shall file returns report- 29 ing the tax due on all trips for which it collected trip records and 30 shall remit the taxes withheld on all such trips and shall report any 31 unwithheld taxes due because of insufficient daily collections to cover 32 the taxes due on cash trips. 33 § 3. Subdivision (a) of section 1299-B of the tax law, as added by 34 section 2 of part NNN of chapter 59 of the laws of 2018, is amended to 35 read as follows: 36 (a) Notwithstanding any provision of law to the contrary, any person 37 that dispatches a motor vehicle by any means that provides transporta- 38 tion that is subject to a surcharge imposed by this article, including 39 transportation network companies as defined in article forty-four-B of 40 the vehicle and traffic law, shall be liable for the surcharge imposed 41 by this article, except that in the case of taxicab trips and HAIL vehi- 42 cle trips that are also subject to tax pursuant to article twenty-nine-A 43 of this chapter[, only the taxicab owner or HAIL base liable for that44tax shall be the person liable for the surcharge imposed by this arti-45cle]: (1) a TSP that collected the trip record and trip fare shall with- 46 hold from daily collections the surcharges due on such trips, and shall 47 withhold from such collections the surcharges due on cash trips. If the 48 TSP's daily collections, after retaining any fees to which it is enti- 49 tled pursuant to a contract with such taxicab owner or HAIL vehicle 50 owner, are insufficient to cover the surcharges due on such cash trips, 51 the TSP shall withhold an amount from subsequent daily collections, to 52 the extent funds are available, until all surcharges due for a monthly 53 period have been withheld. If a TSP is unable to withhold all the 54 surcharges due in a monthly period, it shall withhold such unwithheld 55 surcharges from daily collections in the next monthly period. A TSP 56 shall be jointly liable for the surcharge imposed by this article forS. 2509--C 50 A. 3009--C 1 all trips for which the TSP collected the trip record, but shall be 2 relieved of liability for any surcharges attributable to cash trips for 3 which it was unable to withhold the surcharges because there were insuf- 4 ficient daily collections during twelve successive monthly periods. 5 (2) The TSP shall be responsible for filing monthly returns reporting 6 the surcharges due on all trips for which it collected trip records, 7 shall remit the surcharges withheld on all such trips and shall report 8 any unwithheld surcharges due because of insufficient daily collections 9 to cover the tax due on cash trips. For purposes of this section, the 10 terms "taxicab trips," "HAIL vehicle trips," "taxicab owner," [and] 11 "HAIL base," "TSP" and "cash trip" shall have the same meaning as they 12 do in section twelve hundred eighty of this chapter. 13 § 4. Section 1299-F of the tax law is amended by adding a new subdivi- 14 sion (e) to read as follows: 15 (e) Notwithstanding the provisions of subdivision (a) of this section, 16 the commissioner may, in his or her discretion, permit the proper offi- 17 cer of the taxi and limousine commission of the city of New York (TLC) 18 or the duly authorized representative of such officer, to inspect any 19 return filed under this article, or may furnish to such officer or such 20 officer's authorized representative an abstract of any such return or 21 supply such person with information concerning an item contained in any 22 such return, or disclosed by any investigation of tax liability under 23 this article; but such permission shall be granted or such information 24 furnished only if the TLC shall have furnished the commissioner with all 25 information requested by the commissioner pursuant to this article and 26 shall have permitted the commissioner or the commissioner's authorized 27 representative to make any inspection of any records or reports concern- 28 ing for-hire transportation trips subject to the surcharge imposed by 29 this article, and any persons required to collect such surcharge, filed 30 with or possessed by the TLC that the commissioner may have requested 31 from the TLC. Provided, further, that the commissioner may disclose to 32 the TLC whether or not a person liable for the surcharge imposed by this 33 article has paid all of the surcharges due under this article as of any 34 given date. 35 § 5. This act shall take effect immediately and shall apply to trips 36 occurring on or after July 1, 2021. 37 PART S 38 Section 1. Paragraph 1 of subdivision (g) of section 32 of the tax 39 law, as added by section 2 of part VV of chapter 59 of the laws of 2009, 40 is amended to read as follows: 41 (1) [If a] The department shall issue a notice to a tax return prepar- 42 er or facilitator [is required] for failure to register or re-register 43 with the department pursuant to paragraph one or three of subdivision 44 (b) of this section, [as applicable, and fails to do so in accordance45with the terms of this section, then the] which shall set forth a 46 fifteen day period to cure the failure to register or re-register. The 47 commissioner is authorized to send such notice electronically to the tax 48 return preparer's or facilitator's online services account. A tax return 49 preparer [of] or facilitator who fails to register or re-register in 50 accordance with such notice must pay a penalty of two hundred fifty 51 dollars. [Provided, however, that if the tax return preparer or facili-52tator complies with the registration requirements of this section within53ninety calendar days after notification of assessment of this penalty is54sent by the department, then this penalty must be abated. If the taxS. 2509--C 51 A. 3009--C 1return preparer or facilitator continues to fail to register or re-re-2gister after the ninety calendar day period, the tax return preparer or3facilitator must pay an additional penalty of five hundred dollars if4the failure is for not more than one month, with an additional five5hundred dollars for each additional month or fraction thereof during6which the failure continues. Once the ninety calendar days specified in7this paragraph have expired, the] The penalty can be waived only for 8 good cause shown by the tax return preparer or facilitator. 9 § 2. Paragraph 2 of subdivision (g) of section 32 of the tax law, as 10 added by section 2 of part VV of chapter 59 of the laws of 2009, is 11 amended to read as follows: 12 (2) [If] The department shall issue a notice to a commercial tax 13 return preparer who fails to pay the fee as required in paragraph one of 14 subdivision (c) of this section, for a calendar year, [then the] which 15 shall set forth a fifteen day period to cure the failure to pay the fee. 16 The commissioner is authorized to send such notice electronically to the 17 commercial tax return preparer's online services account. A commercial 18 tax return preparer who fails to pay the fee in accordance with such 19 notice must pay a penalty of fifty dollars for each return the commer- 20 cial tax return preparer has filed with the department in that calendar 21 year. [Provided however, that if the commercial tax return preparer22complies with the payment requirements of paragraph one of subdivision23(c) of this section, within ninety calendar days after notification of24the assessment of this penalty is sent by the department, then this25penalty must be abated.] The maximum penalty that may be imposed under 26 this paragraph on any commercial tax return preparer during any calendar 27 year must not exceed five thousand dollars. [Once the ninety calendar28days specified in this paragraph have expired, the] The penalty can be 29 waived only for good cause shown by the commercial tax return preparer. 30 § 3. Section 32 of the tax law is amended by adding a new subdivision 31 (h) to read as follows: 32 (h) (1) Tax return preparers and facilitators must prominently and 33 conspicuously display a copy of their registration certificate issued 34 pursuant to this section, for the current registration period, at their 35 place of business and at any other location where they provide tax 36 return preparation and/or facilitation services, in an area where 37 taxpayers using their services are able to see and review such registra- 38 tion certificate. 39 (2) Tax return preparers and facilitators must prominently and 40 conspicuously display at their place of business and at any other 41 location where they provide tax return preparation and/or facilitation 42 services the following documents: 43 (A) a current price list, in at least fourteen-point type, that 44 includes, but is not limited to, a list of all services offered by the 45 tax return preparer and/or facilitator; the minimum fee charged for each 46 service, including the fee charged for each type of federal or New York 47 state tax return to be prepared and facilitation service to be provided; 48 and a list of each factor that may increase a stated fee and the specif- 49 ic additional fees or range of possible additional fees when each factor 50 applies; and 51 (B) a copy of the most recent Consumer Bill of Rights Regarding Tax 52 Preparers published by the department pursuant to section three hundred 53 seventy-two of the general business law. 54 (3) A tax return preparer or facilitator who fails to comply with any 55 of the requirements of this subdivision must pay a penalty of five 56 hundred dollars for the first month of non-compliance and five hundredS. 2509--C 52 A. 3009--C 1 dollars for each subsequent month of non-compliance thereafter. The 2 maximum penalty that may be imposed under this subdivision on any tax 3 return preparer or facilitator during any calendar year must not exceed 4 ten thousand dollars. The penalty can be waived only for good cause 5 shown by the tax return preparer or facilitator. 6 § 4. The second subdivision (g) of section 32 of the tax law is relet- 7 tered subdivision (i). 8 § 5. This act shall take effect immediately; provided, however, that 9 paragraph (3) of subdivision (h) of section 32 of the tax law, as added 10 by section three of this act, shall take effect January 1, 2022. 11 PART T 12 Intentionally Omitted 13 PART U 14 Section 1. Paragraphs i and v of subdivision 1-e of section 333 of the 15 real property law, as amended by section 5 of part X of chapter 56 of 16 the laws of 2010 and as further amended by subdivision (d) of section 1 17 of part W of chapter 56 of the laws of 2010, are amended to read as 18 follows: 19 i. A recording officer shall not record or accept for [record] record- 20 ing any conveyance of real property affecting land in New York state 21 unless accompanied by one of the following: 22 (1) a receipt issued by the commissioner of taxation and finance 23 pursuant to subdivision (c) of section fourteen hundred twenty-three of 24 the tax law; or 25 (2) a transfer report form prescribed by the commissioner of taxation 26 and finance [or in lieu thereof, confirmation from the commissioner that27the required data has been reported to it pursuant to paragraph vii of28this subdivision], and the fee prescribed pursuant to subdivision three 29 of this section. 30 v. (1) The provisions of this subdivision shall not operate to invali- 31 date any conveyance of real property where one or more of the items 32 designated as subparagraphs one through eight of paragraph ii of this 33 subdivision, have not been reported or which has been erroneously 34 reported, nor affect the record contrary to the provisions of this 35 subdivision, nor impair any title founded on such conveyance or record. 36 [Such] 37 (2) Subject to the provisions of section fourteen hundred twenty-three 38 of the tax law, such form shall contain an affirmation as to the accura- 39 cy of the contents made both by the transferor or transferors and by the 40 transferee or transferees. Provided, however, that if the conveyance of 41 real property occurs as a result of a taking by eminent domain, tax 42 foreclosure, or other involuntary proceeding such affirmation may be 43 made only by either the condemnor, tax district, or other party to whom 44 the property has been conveyed, or by that party's attorney. The affir- 45 mations required by this paragraph shall be made in the form and manner 46 prescribed by the commissioner, provided that notwithstanding any 47 provision of law to the contrary, affirmants may be allowed, but shall 48 not be required, to sign such affirmations electronically. 49 § 2. Paragraphs vii and viii of subdivision 1-e of section 333 of the 50 real property law are REPEALED. 51 § 3. Subdivision 3 of section 333 of the real property law, as amended 52 by section 2 of part JJ of chapter 56 of the laws of 2009 and as furtherS. 2509--C 53 A. 3009--C 1 amended by subdivision (d) of section 1 of part W of chapter 56 of the 2 laws of 2010, is amended to read as follows: 3 3. [The] (i) When a recording officer [of every county and the city of4New York] is presented with a conveyance for recording that is accompa- 5 nied by a receipt issued by the commissioner of taxation and finance 6 pursuant to subdivision (c) of section fourteen hundred twenty-three of 7 the tax law, such recording officer shall be relieved of the responsi- 8 bility to collect the fee described by this subdivision. He or she 9 shall nonetheless be entitled to the portion of such fee that he or she 10 would otherwise have deducted pursuant to this subdivision, as provided 11 by subdivision (b) of section fourteen hundred twenty-three of the tax 12 law. 13 (ii) When a recording officer is presented with a conveyance for 14 recording that is not accompanied by such a receipt, he or she shall 15 impose a fee of two hundred fifty dollars, or in the case of a transfer 16 involving qualifying residential or farm property as defined by para- 17 graph iv of subdivision one-e of this section, a fee of one hundred 18 twenty-five dollars, for every real property transfer reporting form 19 submitted for recording as required under subparagraph two of paragraph 20 i of subdivision one-e of this section. In the city of New York, the 21 recording officer shall impose a fee of one hundred dollars for each 22 real property transfer tax form filed in accordance with chapter twen- 23 ty-one of title eleven of the administrative code of the city of New 24 York, except where a real property transfer reporting form is also 25 submitted for recording for the transfer as required under subparagraph 26 two of paragraph i of subdivision one-e of this section. The recording 27 officer shall deduct nine dollars from such fee and remit the remainder 28 of the revenue collected to the commissioner of taxation and finance 29 every month for deposit into the general fund. The amount duly deducted 30 by the recording officer shall be retained by the county or by the city 31 of New York. 32 § 4. Subsection (d) of section 663 of the tax law, as amended by 33 section 1 of part P of chapter 686 of the laws of 2003, is amended to 34 read as follows: 35 (d) A recording officer shall not record or accept for [record] 36 recording any deed unless one of the following conditions is satisfied: 37 (1) it is accompanied by a receipt issued by the commissioner indicat- 38 ing that the estimated tax required by this section has been paid to the 39 commissioner either electronically or as otherwise prescribed by him or 40 her; 41 (2) it is accompanied by a form prescribed by the commissioner pursu- 42 ant to subsection (b) of this section and the payment of any estimated 43 tax shown as payable on such form[,]; or [unless] 44 (3) such receipt or form includes a certification by the transferor 45 that this section is inapplicable to the sale or transfer. 46 § 5. Subdivision (c) of section 1407 of the tax law, as amended by 47 chapter 61 of the laws of 1989, is amended to read as follows: 48 (c) [Every] 1. When a recording officer designated to act as such 49 agent is presented with a conveyance for recording that is accompanied 50 by a receipt issued by the commissioner pursuant to subdivision (c) of 51 section fourteen hundred twenty-three of this article, such recording 52 officer shall be relieved of the responsibility to collect the real 53 estate transfer tax thereon. He or she shall nonetheless be entitled to 54 the portion of such tax that he or she would otherwise have retained 55 pursuant to this subdivision, as provided by subdivision (b) of section 56 fourteen hundred twenty-three of the tax law.S. 2509--C 54 A. 3009--C 1 2. When a recording officer is presented with a conveyance for record- 2 ing that is not accompanied by a receipt described in paragraph one of 3 this subdivision, he or she shall collect the applicable real estate 4 transfer tax and shall retain, from the real estate transfer tax which 5 he or she collects, the sum of one dollar for each of the first five 6 thousand conveyances accepted for recording and for which he or she has 7 issued a documentary stamp or metering machine stamp or upon which 8 instrument effecting the conveyance he or she has noted payment of the 9 tax or that no tax is due, pursuant to any other method for payment of 10 the tax provided for in the regulations of the commissioner of taxation 11 and finance, during each annual period commencing on the first day of 12 August and ending on the next succeeding thirty-first day of July and 13 seventy-five cents for each conveyance in excess of five thousand 14 accepted for recording and for which he or she has issued such a stamp 15 or upon which instrument effecting the conveyance he or she has noted 16 payment of the tax or that no tax is due, pursuant to such other method, 17 during such annual period. Such fee shall be payable even though the 18 stamp issued or such notation shows that no tax is due. Such a fee paid 19 to the register of the city of New York shall belong to the city of New 20 York and such a fee paid to a recording officer of a county outside such 21 city shall belong to such officer's county. With respect to any other 22 agents designated to act pursuant to subdivision (a) of this section, 23 the commissioner of taxation and finance shall have the power to 24 provide, at his or her discretion, for payment of a fee to such agent, 25 in such manner and amount and subject to such limitations as he or she 26 may determine, but any such fee for any annual period shall not be 27 greater than the sum of one dollar for each of the first five thousand 28 conveyances for which such agent has issued a documentary stamp or 29 metering machine stamp or upon which instrument effecting the conveyance 30 he or she has noted payment of the tax or that no tax is due, pursuant 31 to any other method for payment of the tax provided for in the regu- 32 lations of the commissioner of taxation and finance, during such annual 33 period and seventy-five cents for each conveyance in excess of five 34 thousand for which such agent has issued such a stamp or upon which 35 instrument effecting the conveyance such agent has noted payment of the 36 tax or that no tax is due, pursuant to such other method, during such 37 annual period. 38 § 6. Subdivision (b) of 1409 of the tax law, as added by chapter 61 of 39 the laws of 1989, is amended to read as follows: 40 (b) [The] Subject to the provisions of section fourteen hundred twen- 41 ty-three of this article, the return shall be signed by both the grantor 42 and the grantee. Where a conveyance has more than one grantor or more 43 than one grantee, the return shall be signed by all of such grantors and 44 grantees. Where any or all of the grantors or any or all of the grantees 45 have failed to sign a return, it shall be accepted as a return if signed 46 by any one of the grantors or by any one of the grantees. Provided, 47 however, those not signing the return shall not be relieved of any 48 liability for the tax imposed by this article and the period of limita- 49 tions for assessment of tax or of additional tax shall not apply to any 50 such party. 51 § 7. Subdivision (b) of section 1410 of the tax law, as added by chap- 52 ter 61 of the laws of 1989, is amended to read as follows: 53 (b) A recording officer shall not record an instrument effecting a 54 conveyance unless one of the following conditions is satisfied:S. 2509--C 55 A. 3009--C 1 (1) the instrument is accompanied by a receipt issued by the commis- 2 sioner pursuant to subdivision (c) of section fourteen hundred twenty- 3 three of this article; or 4 (2) the return required by section fourteen hundred nine of this arti- 5 cle has been filed and the real estate transfer tax due, if any, shall 6 have been paid as provided in this section. 7 § 8. The tax law is amended by adding a new section 1423 to read as 8 follows: 9 § 1423. Modernization of real property transfer reporting. (a) 10 Notwithstanding any provision of law to the contrary, the commissioner 11 is hereby authorized to implement a system for the electronic collection 12 of data relating to transfers of real property. In connection therewith, 13 the commissioner may combine the two forms referred to in paragraph one 14 of this subdivision into a consolidated real property transfer form to 15 be filed with him or her electronically; provided: 16 (1) The two forms that may be so combined are the real estate transfer 17 tax return required by section fourteen hundred nine of this article, 18 and the real property transfer report required by subdivision one-e of 19 section three hundred thirty-three of the real property law. However, 20 the commissioner shall continue to maintain both such return and such 21 report as separate forms, so that a party who prefers not to file a 22 consolidated real property transfer form with the commissioner electron- 23 ically shall have the option of filing both such return and such report 24 with the recording officer, as otherwise provided by law. Under no 25 circumstances shall a consolidated real property transfer form be filed 26 with, or accepted by, the recording officer. 27 (2) Notwithstanding the provisions of section fourteen hundred eigh- 28 teen of this article, any information appearing on a consolidated real 29 property transfer form that is required to be included on the real prop- 30 erty transfer report required by subdivision one-e of section three 31 hundred thirty-three of the real property law shall be subject to public 32 disclosure. 33 (3) When a consolidated real property transfer form is electronically 34 submitted to the department by either the grantor or grantee or a duly 35 authorized agent thereof, the act of submitting such form shall be 36 deemed to be the signing of the return as required by paragraph (v) of 37 subdivision one-e of the real property law or subdivision (b) of section 38 fourteen hundred nine of this article, and the requirement that all the 39 grantors and grantees shall sign the return shall not apply. However, 40 the fact that a grantor or grantee has not electronically submitted the 41 form shall not relieve that grantor or grantee of any liability for the 42 tax imposed by this article. 43 (b) When a consolidated real property transfer form is filed with the 44 commissioner electronically pursuant to this section, the real estate 45 transfer tax imposed under this article, and the fee that would other- 46 wise be retained by the recording officer pursuant to subdivision three 47 of section three hundred thirty-three of the real property law, shall be 48 paid to the commissioner therewith. The commissioner shall retain on 49 behalf of the recording officer the portion of such tax that would 50 otherwise have been retained by the recording officer pursuant to subdi- 51 vision (c) of section fourteen hundred seven of this article, and the 52 portion of such fee that would otherwise have been retained by the 53 recording officer pursuant to subdivision three of section three hundred 54 thirty-three of the real property law. The moneys so retained by the 55 commissioner on behalf of the recording officer, hereinafter referred to 56 as the recording officer's fees, shall be deposited daily with suchS. 2509--C 56 A. 3009--C 1 responsible banks, banking houses, or trust companies as may be desig- 2 nated by the state comptroller. Of the recording officer's fees so 3 deposited, the comptroller shall retain in the comptroller's hands such 4 amount as the commissioner may determine to be necessary for refunds or 5 reimbursements of such fees collected or received pursuant to this 6 section, out of which the comptroller shall pay any refunds or 7 reimbursements of such fees to which persons shall be entitled under the 8 provisions of this section. The comptroller, after reserving such refund 9 and reimbursement fund shall, on or before the twelfth day of each 10 month, pay to the appropriate recording officers an amount equal to the 11 recording officer's fees reserved on their behalf. Provided, however, 12 that the commissioner is authorized to request that the comptroller 13 refrain from making such a payment of such fees to a recording officer 14 until the commissioner has certified to the comptroller that the record- 15 ing officer has supplied the commissioner with the liber and page 16 numbers of the recorded instruments that gave rise to such fees. 17 (c) The system for the electronic submission of consolidated real 18 property transfer forms shall be designed so that upon the successful 19 electronic filing of such a form and the payment of the associated taxes 20 and fees, the party submitting the same shall be provided with an elec- 21 tronic receipt in a form prescribed by the commissioner that confirms 22 such filing and payment. Such party may file a printed copy of such 23 receipt with the recording officer when offering the associated instru- 24 ment for recording, in lieu of submitting to the recording officer the 25 return, report, tax and fee that would otherwise have been required 26 under this article and subdivisions one-e and three of section three 27 hundred thirty-three of the real property law. The recording officer 28 shall retain such receipt for a minimum of three years, unless otherwise 29 directed by the commissioner, and shall provide a copy thereof to the 30 commissioner for inspection upon his or her request. 31 (d) Upon recording the instrument to which the consolidated real prop- 32 erty transfer form pertains, the recording officer shall provide the 33 commissioner with the liber and page thereof at such time and in such 34 manner as the commissioner shall prescribe. 35 (e) The provisions of this section shall not be applicable within a 36 city or county that has implemented its own electronic system for the 37 recording of deeds, the filing of the real estate transfer tax returns 38 and the real property transfer reports prescribed by the commissioner, 39 and the payment of the associated taxes and fees, unless such city or 40 county shall notify the commissioner that such jurisdiction will follow 41 the system authorized pursuant to this section to be used therein, in 42 writing. 43 § 9. This act shall take effect immediately. 44 PART V 45 Section 1. Paragraph 2 of subdivision w of section 233 of the real 46 property law is REPEALED. 47 § 2. Paragraph 3 of subdivision w of section 233 of the real property 48 law, as amended by section 18 of part B of chapter 389 of the laws of 49 1997, is amended to read as follows: 50 3. A manufactured home park owner or operator providing a reduction in 51 rent as required by paragraph one [or two] of this subdivision may 52 retain, in consideration for record keeping expenses, two percent of the 53 amount of such reduction.S. 2509--C 57 A. 3009--C 1 § 3. The opening paragraph of paragraph 3-a of subdivision w of 2 section 233 of the real property law, as added by chapter 405 of the 3 laws of 2001, is amended to read as follows: 4 Any reduction required to be provided pursuant to paragraph one [or5two] of this subdivision shall be provided as follows: 6 § 4. Paragraph (l) of subdivision 2 of section 425 of the real proper- 7 ty tax law is amended by adding a new subparagraph (iv) to read as 8 follows: 9 (iv) Beginning with assessment rolls used to levy school district 10 taxes for the two thousand twenty-two--two thousand twenty-three school 11 year, no exemption shall be granted pursuant to this section to a mobile 12 home that is described in this paragraph. Owners of such property may 13 claim the credit authorized by subsection (eee) of section six hundred 14 six of the tax law in the manner prescribed therein. The commissioner 15 shall develop a process to automatically switch qualified exemption 16 recipients into the STAR credit, and to request additional information 17 from those exemption recipients whose credit eligibility cannot be inde- 18 pendently confirmed. Each affected individual shall be notified of the 19 switch as soon as practicable. Once the individual receives a STAR 20 credit check and deposits or endorses it, he or she shall be deemed to 21 have consented to the switch and shall not be permitted to switch back 22 to the exemption. 23 § 5. Subparagraph (B) of paragraph 6 of subsection (eee) of section 24 606 of the tax law is amended by adding a new clause (iii) to read as 25 follows: 26 (iii) Beginning with the two thousand twenty-two taxable year, to 27 receive the credit authorized by this subsection, an owner of a mobile 28 home described by clause (i) of this subparagraph shall register for 29 such credit in the manner prescribed by the commissioner. 30 § 6. This act shall take effect immediately; provided, however, that 31 the amendments to subdivision w of section 233 of the real property law 32 made by sections one, two and three of this act shall be applicable 33 beginning with assessment rolls used to levy school district taxes for 34 the 2022--2023 school year. 35 PART W 36 Section 1. Section 200 of the real property tax law, as amended by 37 section 4-a of part W of chapter 56 of the laws of 2010, is amended to 38 read as follows: 39 § 200. State board. There is hereby created in the department of taxa- 40 tion and finance a separate and independent state board of real property 41 tax services, to consist of five members to be appointed by the gover- 42 nor, by and with the advice and consent of the senate. Of those five 43 members appointed by the governor, one such person shall be an individ- 44 ual actively engaged in the commercial production for sale of agricul- 45 tural crops, livestock and livestock products of an average gross sales 46 value of ten thousand dollars or more. Said individual shall be 47 appointed in the first instance to a term of eight years upon expiration 48 of an existing term. Said initial term shall commence on the first day 49 of January next succeeding the year in which the existing term shall 50 expire. The governor shall designate one of the members as the chairman 51 of the board, who shall serve as chairman at the pleasure of the gover- 52 nor. A majority of the duly appointed members shall constitute a quorum 53 and not less than a majority of such members concurring may transact 54 any business, perform any duty or exercise any power of the board. TheS. 2509--C 58 A. 3009--C 1 members of the board shall be appointed for terms of eight years, 2 commencing on the first day of January next following the year in which 3 the term of his predecessor expired, except that the terms of the 4 members first appointed shall expire as follows: one on December thir- 5 ty-first, nineteen hundred sixty-one, one on December thirty-first, 6 nineteen hundred sixty-three, one on December thirty-first, nineteen 7 hundred sixty-five, one on December thirty-first, nineteen hundred 8 sixty-seven, and one on December thirty-first, nineteen hundred eighty- 9 two. Vacancies occurring otherwise than by expiration of term shall be 10 filled for the unexpired term. All members shall receive necessary 11 expenses incurred in the performance of their duties. 12 § 2. Section 307 of the real property tax law is REPEALED. 13 § 3. Subdivision 4 of section 483 of the real property tax law, as 14 amended by chapter 72 of the laws of 1979 and as further amended by 15 subdivision (b) of section 1 of part W of chapter 56 of the laws of 16 2010, and as renumbered by chapter 797 of the laws of 1992, is amended 17 to read as follows: 18 4. Such exemption from taxation shall be granted only upon an applica- 19 tion by the owner of the building or structure on a form prescribed by 20 the commissioner. The applicant shall furnish such information as [such21board] the commissioner shall require. Such application shall be filed 22 with the assessor of the city, town, village or county having the power 23 to assess property for taxation on or before the appropriate taxable 24 status date of such city, town, village or county and within one year 25 from the date of completion of such construction or reconstruction. 26 § 4. Subdivision 3 of section 489-n of the real property tax law, as 27 added by chapter 86 of the laws of 1963 and as further amended by subdi- 28 vision (b) of section 1 of part W of chapter 56 of the laws of 2010, is 29 amended to read as follows: 30 3. The commissioner shall meet at the time and place specified in such 31 notice to hear complaints in relation to the tentative determination of 32 the railroad ceiling. The provisions of section five hundred twelve of 33 this chapter shall apply so far as may be practicable to a hearing under 34 this section. Nothing contained in this subdivision shall be construed 35 to require a hearing to be conducted when no complaints have been filed. 36 § 5. Subdivision 3 of section 489-kk of the real property tax law, as 37 added by chapter 920 of the laws of 1977 and as further amended by 38 subdivision (b) of section 1 of part W of chapter 56 of the laws of 39 2010, is amended to read as follows: 40 3. The commissioner shall meet at the time and place specified in such 41 notice to hear complaints in relation to the tentative determination of 42 the railroad ceiling. The provisions of section five hundred twelve of 43 this chapter shall apply so far as may be practicable to a hearing under 44 this section. Nothing contained in this subdivision shall be construed 45 to require a hearing to be conducted when no complaints have been filed. 46 § 6. The real property tax law is amended by adding a new section 497 47 to read as follows: 48 § 497. Construction of certain local option provisions in exemption 49 statutes. 1. Population restrictions. When an exemption statute makes 50 one or more options available to municipal corporations having a popu- 51 lation within a specified range, and the governing body of a municipal 52 corporation adopts a local law or resolution exercising such an option 53 while its population is within the specified range, a subsequent change 54 in the population of the municipal corporation that places it outside 55 the specified range shall not render such local law or resolution inef- 56 fective or invalid, nor shall it impair the ability of the governingS. 2509--C 59 A. 3009--C 1 body to amend or repeal such local law or resolution to the same extent 2 as if its population were still within the specified range. Provided, 3 however, that this subdivision shall not apply to any exemption statute 4 that expressly provides that a local law or resolution adopted there- 5 under shall become ineffective or invalid if the population of the 6 municipal corporation subsequently experiences a change that places it 7 outside the specified range. 8 2. Filing provisions. When an exemption statute makes one or more 9 options available to some or all municipal corporations, and further 10 provides that a municipal corporation adopting a local law or resolution 11 exercising such an option shall file a copy thereof with one or more 12 state agencies other than the department of state, but if such statute 13 does not expressly provide that a local law or resolution exercising 14 such an option shall not take effect until a copy thereof is filed with 15 the specified state agency or agencies, then a failure to comply with 16 such filing provision shall not render such local law or resolution 17 ineffective or invalid. 18 § 7. Subdivision 3 of section 499-oooo of the real property tax law, 19 as added by chapter 475 of the laws of 2013, is amended to read as 20 follows: 21 3. The commissioner or his or her designee shall meet at the time and 22 place specified in such notice set forth in subdivision one of this 23 section to hear complaints in relation to the tentative determination of 24 the assessment ceiling. The provisions of section five hundred twelve of 25 this chapter shall apply so far as may be practicable to a hearing under 26 this section. Nothing contained in this subdivision shall be construed 27 to require a hearing to be conducted when no complaints have been filed. 28 § 8. Section 612 of the real property tax law, as further amended by 29 subdivision (b) of section 1 of part W of chapter 56 of the laws of 30 2010, is amended to read as follows: 31 § 612. Hearing of complaints. The commissioner or a duly authorized 32 representative thereof shall meet at the time and place specified in the 33 notice required by section six hundred eight of this chapter to hear 34 complaints in relation to assessments of special franchises. The 35 provisions of section five hundred twelve of this chapter shall apply so 36 far as practicable to the hearing of complaints pursuant to this 37 section. Nothing contained in this section shall be construed to 38 require a hearing to be conducted when no complaints have been filed. 39 § 9. Section 1208 of the real property tax law, as amended by chapter 40 355 of the laws of 1990 and as further amended by subdivision (b) of 41 section 1 of part W of chapter 56 of the laws of 2010, is amended to 42 read as follows: 43 § 1208. Hearing of complaints. The commissioner or a duly authorized 44 representative thereof shall meet at the time and place specified in the 45 notice required by section twelve hundred four of this chapter to hear 46 complaints in relation to equalization rates, class ratios or class 47 equalization rates. The provisions of section five hundred twenty-five 48 of this chapter shall apply so far as practicable to a hearing under 49 this section. Nothing contained in this section shall be construed to 50 require a hearing to be conducted when no complaints have been filed. 51 § 10. This act shall take effect immediately; provided, however, that 52 notwithstanding the provisions of subdivision 2 of section 497 of the 53 real property tax law as added by section six of this act, the decision 54 issued by the Appellate Division, Third Department on April 16, 2020, in 55 the Matter of Laertes Solar, LLC v Assessor of the Town of Harford, 56 cited as 182 A.D.3d 826, 122 N.Y.S.3d 427, and 2020 NY Slip Op 02302,S. 2509--C 60 A. 3009--C 1 motion for leave to appeal dismissed in part and otherwise denied by the 2 Court of Appeals on November 19, 2020, shall remain binding upon the 3 parties thereto; and provided further that the amendments made to 4 section 499-oooo of the real property tax law made by section seven of 5 this act shall not affect the repeal of such section and shall be deemed 6 to be repealed therewith. 7 PART X 8 Section 1. Subdivisions 5, 7 and 9 of section 487 of the real property 9 tax law, subdivision 5 as amended by chapter 325 of the laws of 2018, 10 subdivision 7 as amended by chapter 515 and subdivision 9 as added by 11 chapter 608 of the laws of 2002, and paragraph (a) of subdivision 9 as 12 amended by chapter 344 of the laws of 2014, are amended to read as 13 follows: 14 5. The exemption granted pursuant to this section shall only be appli- 15 cable to (a) solar or wind energy systems or farm waste energy systems 16 which are (i) existing or constructed prior to July first, nineteen 17 hundred eighty-eight or (ii) constructed subsequent to January first, 18 nineteen hundred ninety-one and prior to January first, two thousand 19 [twenty-five] thirty, and (b) micro-hydroelectric energy systems, fuel 20 cell electric generating systems, micro-combined heat and power generat- 21 ing equipment systems, electric energy storage equipment or electric 22 energy storage system, or fuel-flexible linear generator electric gener- 23 ating system which are constructed subsequent to January first, two 24 thousand eighteen and prior to January first, two thousand [twenty-five] 25 thirty. 26 7. If the assessor is satisfied that the applicant is entitled to an 27 exemption pursuant to this section, he or she shall approve the applica- 28 tion and enter the taxable assessed value of the parcel for which an 29 exemption has been granted pursuant to this section on the assessment 30 roll with the taxable property, with the amount of the exemption set 31 forth in a separate column as computed pursuant to subdivision two of 32 this section in a separate column. In the event that real property 33 granted an exemption pursuant to this section ceases to be used primari- 34 ly for eligible purposes, the exemption granted pursuant to this section 35 shall cease. 36 9. (a) A county, city, town, village or school district, except a 37 school district under article fifty-two of the education law, that has 38 not acted to remove the exemption under this section may require the 39 owner of a property which includes a solar or wind energy system which 40 meets the requirements of subdivision four of this section, to enter 41 into a contract for payments in lieu of taxes. Such contract may require 42 annual payments in an amount not to exceed the amounts which would 43 otherwise be payable but for the exemption under this section. If the 44 owner or developer of such a system provides written notification to a 45 taxing jurisdiction of its intent to construct such a system, then in 46 order to require the owner or developer of such system to enter into a 47 contract for payments in lieu of taxes, such taxing jurisdiction must 48 notify such owner or developer in writing of its intent to require a 49 contract for payments in lieu of taxes within sixty days of receiving 50 the written notification. Written notification to a taxing jurisdiction 51 for this purpose shall include a hard copy letter sent to the highest- 52 ranking official of the taxing jurisdiction. Such letter shall explicit- 53 ly reference subdivision nine of section four hundred eighty-seven of 54 the real property tax law, and clearly state that, unless the taxingS. 2509--C 61 A. 3009--C 1 jurisdiction responds within sixty days in writing with its intent to 2 require a contract for payments in lieu of taxes, such project shall not 3 be obligated to make such payments. 4 (b) Notwithstanding paragraph (a) of this subdivision, should a taxing 5 jurisdiction adopt a law or resolution at any time within or prior to 6 the sixty day window, indicating the taxing jurisdiction's ongoing 7 intent to require a contract for payments in lieu of taxes for such 8 systems, such law or resolution shall be considered notification to 9 owners or developers and no further action is required on the part of 10 the taxing jurisdiction, provided that such law or resolution remains in 11 effect through the end of the sixty day notification period. 12 [The] (c) Any payment in lieu of a tax agreement shall not operate for 13 a period of more than fifteen years, commencing in each instance from 14 the date on which the benefits of such exemption first become available 15 and effective. 16 § 2. Subdivision 1 of section 575-a of the real property tax law, as 17 added by section 1 of subpart F of part J of chapter 59 of the laws of 18 2019, is amended to read as follows: 19 1. Every corporation, company, association, joint stock association, 20 partnership and person, their lessees, trustees or receivers appointed 21 by any court whatsoever, owning, operating or managing any electric 22 generating facility in the state shall annually file with the commis- 23 sioner, by April thirtieth, a report showing the inventory, revenue, and 24 expenses associated therewith for the most recent fiscal year, and, in 25 the case of solar and wind energy systems, such other information as the 26 commissioner may reasonably require for the development and maintenance 27 of an appraisal model and discount rate as required pursuant to section 28 575-b of this chapter. Such report shall be in the form and manner 29 prescribed by the commissioner. 30 § 3. The real property tax law is amended by adding a new section 31 575-b to read as follows: 32 § 575-b. Solar or wind energy systems. 1. The assessed value for solar 33 or wind energy systems, as defined in section four hundred eighty-seven 34 of this chapter, shall be determined by a discounted cash flow approach 35 that includes: 36 (a) An appraisal model identified and published by the New York state 37 department of taxation and finance, in consultation with the New York 38 state energy research and development authority, within one hundred 39 eighty days of the effective date of this section, and periodically 40 thereafter as appropriate; and 41 (b) A solar or wind energy system discount rate or rates published 42 annually by the New York state department of taxation and finance; 43 provided that prior to such publication, such discount rate or rates 44 shall be published in preliminary form on the department's website and 45 notice thereof shall be sent to parties who have requested the same. 46 The department shall then allow at least sixty days for public comments 47 to be submitted, and shall consider any comments so submitted and make 48 any changes it deems necessary prior to publishing the final discount 49 rate or rates; and 50 (c) In the formulation of such a model and discount rate, the New York 51 state department of taxation and finance shall consult with the New York 52 State Assessors Association. Provided, further, in the formulation of 53 such a model and discount rate, the New York state department of taxa- 54 tion and finance shall be authorized to take into account economic and 55 cost characteristics of such solar and wind energy systems located in 56 different geographic regions of the state and consider regionalizedS. 2509--C 62 A. 3009--C 1 market pressures in the formulation of the appraisal model and discount 2 rate required under this section. 3 2. The reports required by section five hundred seventy-five-a of this 4 title shall be designed to elicit such information as the commissioner 5 may reasonably require for the development and maintenance of an 6 appraisal model and discount rate. 7 3. The provisions of this section shall only apply to solar or wind 8 energy systems with a nameplate capacity equal to or greater than one 9 megawatt. 10 § 4. The third undesignated paragraph of section 852 of the general 11 municipal law, as amended by chapter 630 of the laws of 1977, is amended 12 to read as follows: 13 It is hereby further declared to be the policy of this state to 14 protect and promote the health of the inhabitants of this state and to 15 increase trade through promoting the development of facilities to 16 provide recreation for the citizens of the state and to attract tourists 17 from other states and to promote the development of renewable energy 18 projects to support the state's renewable energy goals as may be estab- 19 lished or amended from time to time. 20 § 5. Subdivision 4 of section 854 of the general municipal law, as 21 amended by section 6 of part J of chapter 59 of the laws of 2013, is 22 amended and a new subdivision 21 is added to read as follows: 23 (4) "Project" - shall mean any land, any building or other improve- 24 ment, and all real and personal properties located within the state of 25 New York and within or outside or partially within and partially outside 26 the municipality for whose benefit the agency was created, including, 27 but not limited to, machinery, equipment and other facilities deemed 28 necessary or desirable in connection therewith, or incidental thereto, 29 whether or not now in existence or under construction, which shall be 30 suitable for manufacturing, warehousing, research, commercial, renewable 31 energy or industrial purposes or other economically sound purposes iden- 32 tified and called for to implement a state designated urban cultural 33 park management plan as provided in title G of the parks, recreation and 34 historic preservation law and which may include or mean an industrial 35 pollution control facility, a recreation facility, educational or 36 cultural facility, a horse racing facility, a railroad facility, a 37 renewable energy project or an automobile racing facility, provided, 38 however, no agency shall use its funds or provide financial assistance 39 in respect of any project wholly or partially outside the municipality 40 for whose benefit the agency was created without the prior consent ther- 41 eto by the governing body or bodies of all the other municipalities in 42 which a part or parts of the project is, or is to be, located, and such 43 portion of the project located outside such municipality for whose bene- 44 fit the agency was created shall be contiguous with the portion of the 45 project inside such municipality. 46 (21) "Renewable energy project" shall mean any project and associated 47 real property on which the project is situated, that utilizes any system 48 or equipment as set forth in section four hundred eighty-seven of the 49 real property tax law or as defined pursuant to paragraph b of subdivi- 50 sion one of section sixty-six-p of the public service law as added by 51 chapter one hundred six of the laws of two thousand nineteen. 52 § 6. The opening paragraph of section 858 of the general municipal 53 law, as amended by chapter 478 of the laws of 2011, is amended to read 54 as follows: 55 The purposes of the agency shall be to promote, develop, encourage and 56 assist in the acquiring, constructing, reconstructing, improving, main-S. 2509--C 63 A. 3009--C 1 taining, equipping and furnishing industrial, manufacturing, warehous- 2 ing, commercial, research, renewable energy and recreation facilities 3 including industrial pollution control facilities, educational or 4 cultural facilities, railroad facilities, horse racing facilities, auto- 5 mobile racing facilities, renewable energy projects and continuing care 6 retirement communities, provided, however, that, of agencies governed by 7 this article, only agencies created for the benefit of a county and the 8 agency created for the benefit of the city of New York shall be author- 9 ized to provide financial assistance in any respect to a continuing care 10 retirement community, and thereby advance the job opportunities, health, 11 general prosperity and economic welfare of the people of the state of 12 New York and to improve their recreation opportunities, prosperity and 13 standard of living; and to carry out the aforesaid purposes, each agency 14 shall have the following powers: 15 § 7. Paragraph (b) of subdivision 5 of section 859-a of the general 16 municipal law, as added by chapter 563 of the laws of 2015, is amended 17 to read as follows: 18 (b) a written cost-benefit analysis by the agency that identifies the 19 extent to which a project will create or retain permanent, private 20 sector jobs; the estimated value of any tax exemptions to be provided; 21 the amount of private sector investment generated or likely to be gener- 22 ated by the proposed project; the contribution of the project to the 23 state's renewable energy goals and emission reduction targets as set 24 forth in the state energy plan adopted pursuant to section 6-104 of the 25 energy law; the likelihood of accomplishing the proposed project in a 26 timely fashion; and the extent to which the proposed project will 27 provide additional sources of revenue for municipalities and school 28 districts; and any other public benefits that might occur as a result of 29 the project; 30 § 8. This act shall take effect immediately. 31 PART Y 32 Section 1. Legislative intent. Section 9 of Article 1 of the New York 33 State Constitution was recently amended and provides "casino gambling at 34 no more than seven facilities as authorized and prescribed by the legis- 35 lature shall hereafter be authorized or allowed within this state". It 36 is the sense of the legislature that this provision is not contravened 37 by a statute that authorizes the acceptance of a wager by an individual 38 who is betting by virtual or electronic means and the wager is accepted 39 through equipment located within a licensed gaming facility; provided 40 that any such wager meets other safeguards ensuring that the plain text 41 of this provision is honored in such structure. Sports wagering is now 42 legal online in 14 states, including the bordering states of New Jersey 43 and Pennsylvania, while it is permitted only in person in New York at 44 four upstate commercial gaming facilities and Native American Class III 45 gaming facilities. An industry study found that nearly 20 percent of New 46 Jersey's online sports wagering revenue comes from New York residents, 47 costing the state millions of dollars in lost tax revenue. 48 § 2. Legislative finding. The legislature hereby finds and declares 49 that a sports wager that is made through virtual or electronic means 50 from a location within New York state and is transmitted to and accepted 51 by electronic equipment located at a licensed gaming facility, including 52 without limitation a computer server located at such licensed gaming 53 facility, is a sports wager made at such licensed gaming facility, 54 notwithstanding any provisions of the penal law to the contrary.S. 2509--C 64 A. 3009--C 1 § 3. Section 1367 of the racing, pari-mutuel wagering and breeding 2 law, as added by chapter 174 of the laws of 2013, paragraphs (b) and (d) 3 of subdivision 3 as amended by section 1 of part X of chapter 59 of the 4 laws of 2020, is amended to read as follows: 5 § 1367. Sports wagering. 1. As used in this section and in section 6 thirteen hundred sixty-seven-a of this title: 7 (a) "Platform provider" means an entity selected by the commission to 8 conduct mobile sports wagering pursuant to a competitive bidding proc- 9 ess; 10 (b) "Authorized sports bettor" means an individual who is physically 11 present in this state when placing a sports wager, who is not a prohib- 12 ited sports bettor, and who participates in sports wagering offered by a 13 casino or a mobile sports wagering licensee; 14 (c) "Casino" means a licensed gaming facility at which gambling is 15 conducted pursuant to the provisions of this article; 16 [(b)] (d) "Commission" means the New York state gaming commission 17 established pursuant to section one hundred two of this chapter; 18 [(c)] (e) "Collegiate sport or athletic event" means a sport or 19 athletic event offered or sponsored by, or played in connection with a 20 public or private institution that offers educational services beyond 21 the secondary level; 22 [(d)] (f) "Covered persons" includes: athletes; players; umpires; 23 referees; officials; personnel associated with players, clubs, teams, 24 leagues, and athletic associations; medical professionals, including 25 athletic trainers, who provide services to athletes and players; and the 26 family members of these persons; 27 (g) "High school sport or athletic event" means a sport or athletic 28 event offered or sponsored by or played in connection with a public or 29 private institution that offers education services at the secondary 30 level; 31 (h) "In-play sports wager" means a sports wager placed on a sports 32 event after the sports event has begun and before it ends; 33 (i) "Layoff bet" means a sports wager placed by a casino sports pool 34 with another casino sports pool; 35 (j) "Minor" means any person under the age of twenty-one years; 36 (k) "Mobile sports wagering platform" or "platform" means the combina- 37 tion of hardware, software, and data networks used to manage, adminis- 38 ter, or control sports wagering and any associated wagers accessible by 39 any electronic means including mobile applications and internet websites 40 accessed via a mobile device or computer; 41 (l) "Mobile sports wagering operator" means a mobile sports wagering 42 skin which has been licensed by the commission to operate a sports pool 43 through a mobile sports wagering platform; 44 (m) "Mobile sports wagering licensee" means a platform provider and a 45 mobile sports wagering operator licensed by the commission; 46 (n) "Operator" means a casino which has elected to operate a sports 47 pool; 48 [(e)] (o) "Professional sport or athletic event" means an event at 49 which two or more persons participate in sports or athletic events and 50 receive compensation in excess of actual expenses for their partic- 51 ipation in such event; 52 [(f)] (p) "Conduct potentially warranting further investigation" means 53 any statement, action, or other communication intended to unlawfully 54 influence, manipulate, or control a wagering outcome of a sporting 55 contest or performance in a sporting contest in exchange for a benefit 56 or to avoid financial or physical harm. "Conduct potentially warrantingS. 2509--C 65 A. 3009--C 1 further investigation" may include, but not be limited to, statements, 2 actions, and communications made to a covered person; 3 (q) "Professional sports stadium or arena" means a stadium, ballpark, 4 or arena in which a professional sport or athletic event occurs; 5 (r) "Prohibited sports bettor" means: 6 (i) any officer or employee of the commission; 7 (ii) any principal or key employee of a casino, mobile sports wagering 8 licensee, and its affiliates, except as may be permitted by the commis- 9 sion; 10 (iii) any casino gaming or non-gaming employee at the casino that 11 employs such person and any gaming or non-gaming employee at the mobile 12 sports wagering licensee that employs such person; 13 (iv) any contractor, subcontractor, or consultant, or officer or 14 employee of a contractor, subcontractor, or consultant, of a casino or a 15 mobile sports wagering licensee if such person is directly involved in 16 the operation or observation of sports wagering, or the processing of 17 sports wagering claims or payments; 18 (v) any person subject to a contract with the commission if such 19 contract contains a provision prohibiting such person from participating 20 in sports wagering; 21 (vi) any spouse, child, sibling or parent residing in the principal 22 place of abode of any of the foregoing persons at the same casino or 23 mobile sports wagering licensee where the foregoing person is prohibited 24 from participating in sports wagering; 25 (vii) any amateur or professional athlete if the sports wager is based 26 on any sport or athletic event that the athlete participates in at such 27 amateur or professional level; 28 (viii) any sports agent, owner or employee or independent contractor 29 of a team, player and umpire union personnel, and employee referee, 30 coach or official of a sports governing body, if the sports wager is 31 based on any sport or athletic event overseen by the individual's sports 32 governing body; 33 (ix) any individual placing a wager as an agent or proxy for another 34 person known to be a prohibited sports bettor; or 35 (x) any minor. 36 (s) "Prohibited sports event" means [any collegiate sport or athletic37event that takes place in New York or] a sport or athletic event in 38 which any New York college team participates regardless of where the 39 event takes place, or high school sport or athletic event. The following 40 shall not be considered prohibited sports events: (i) a collegiate 41 tournament, and (ii) a sports event within such tournament so long as no 42 New York college team is participating in that particular sports event; 43 [(g)] (t) "Sports event" means any professional sport or athletic 44 event and any collegiate sport or athletic event, except a prohibited 45 sports event; 46 [(h)] (u) "Sports governing body" means the organization that 47 prescribes final rules and enforces codes of conduct with respect to a 48 sporting event and participants therein; 49 (v) "Sports pool" means the business of accepting wagers on any sports 50 event by any system or method of wagering; [and51(i)] (w) "Sports wager" means cash or cash equivalent that is paid by 52 an authorized sports bettor to a casino or a mobile sports wagering 53 licensee to participate in sports wagering offered by such casino or 54 mobile sports wagering licensee; 55 (x) "Sports wagering" means wagering on sporting events or any portion 56 thereof, or on the individual performance statistics of athletes partic-S. 2509--C 66 A. 3009--C 1 ipating in a sporting event, or combination of sporting events, by any 2 system or method of wagering, including, but not limited to, in-person 3 communication and electronic communication through internet websites 4 accessed via a mobile device or computer, and mobile device applica- 5 tions; provided however that sports wagers shall include, but are not 6 limited to, single-game bets, teaser bets, parlays, over-under bets, 7 money line, pools, in-game wagering, in-play bets, proposition bets, and 8 straight bets; 9 (y) "Sports wagering gross revenue" means: (i) the amount equal to the 10 total of all sports wagers not attributable to prohibited sports events 11 that a mobile sports wagering licensee collects from all sports bettors, 12 less the total of all sums not attributable to prohibited sports events 13 paid out as winnings to all sports bettors, however, that the total of 14 all sums paid out as winnings to sports bettors shall not include the 15 cash equivalent value of any merchandise or thing of value awarded as a 16 prize; 17 (z) "Sports wagering lounge" means an area wherein a sports pool is 18 operated at a casino for placement of in-person wagers; 19 (aa) "Unusual wagering activity" means abnormal wagering activity 20 exhibited by patrons and deemed by the casino, the mobile sports wager- 21 ing licensee, or commission pursuant to rules and regulations promulgat- 22 ed by the commission, as a potential indicator of suspicious activity. 23 Abnormal wagering activity may include, but is not limited to, the size 24 of a patron's wager or increased wagering volume on a particular event 25 or wager type; 26 (bb) "Suspicious wagering activity" means unusual wagering activity 27 that cannot be explained and is indicative of match fixing, the manipu- 28 lation of an event, misuse of inside information, or other prohibited 29 activity; and 30 (cc) "Independent integrity monitor" means an independent individual 31 or entity approved by the commission to receive reports of unusual 32 wagering activity from a casino, mobile sports wagering licensee, or 33 commission for the purpose of assisting in identifying suspicious wager- 34 ing activity. 35 2. [No gaming facility may conduct sports wagering until such time as36there has been a change in federal law authorizing such or upon a ruling37of a court of competent jurisdiction that such activity is lawful.383.] (a) In addition to authorized gaming activities, a [licensed39gaming facility] casino may [when authorized by subdivision two of this40section] operate a sports pool upon the approval of the commission and 41 in accordance with the provisions of this section and applicable regu- 42 lations promulgated pursuant to this article. The commission shall hear 43 and decide promptly and in reasonable order all applications for a 44 license to operate a sports pool, shall have the general responsibility 45 for the implementation of this section and shall have all other duties 46 specified in this section with regard to the operation of a sports pool. 47 The license to operate a sports pool shall be in addition to any other 48 license required to be issued to operate a [gaming facility] casino. No 49 license to operate a sports pool shall be issued by the commission to 50 any entity unless it has established its financial stability, integrity 51 and responsibility and its good character, honesty and integrity. 52 No later than five years after the date of the issuance of a license 53 and every five years thereafter or within such lesser periods as the 54 commission may direct, a licensee shall submit to the commission such 55 documentation or information as the commission may by regulation 56 require, to demonstrate to the satisfaction of the executive director ofS. 2509--C 67 A. 3009--C 1 the commission that the licensee continues to meet the requirements of 2 the law and regulations. 3 (b) A sports pool shall be operated in a sports wagering lounge 4 located at a casino. The lounge shall conform to all requirements 5 concerning square footage, design, equipment, security measures and 6 related matters which the commission shall by regulation prescribe. 7 Provided, however, the commission may also approve additional locations 8 for a sports pool within the casino, in areas that have been approved by 9 the commission for the conduct of other gaming, to be operated in a 10 manner and methodology as regulation shall prescribe. 11 (c) The operator of a sports pool shall establish or display the odds 12 at which wagers may be placed on sports events. 13 (d) An operator shall accept wagers on sports events only from persons 14 physically present in the sports wagering lounge, through mobile sports 15 wagering offered pursuant to section thirteen hundred sixty-seven-a of 16 this title, if such operator is also a mobile sports wagering licensee, 17 or any additional locations for a sports pool within the casino, 18 approved by the gaming commission. A person placing a wager shall be at 19 least twenty-one years of age. 20 (e) An operator or mobile sports wagering licensee may also accept 21 layoff bets as long as the authorized sports pool places such wagers 22 with another authorized sports pool or pools in accordance with regu- 23 lations of the commission. A sports pool that places a layoff bet shall 24 inform the sports pool accepting the wager that the wager is being 25 placed by a sports pool and shall disclose its identity. 26 (f) An operator or mobile sports wagering licensee may utilize global 27 risk management pursuant to the approval of the commission. 28 (g) An operator or mobile sports wagering licensee shall not admit 29 into the sports wagering lounge, or accept wagers from, any person whose 30 name appears on the exclusion list. 31 [(f)] (h) The holder of a license to operate a sports pool may 32 contract with an entity to conduct that operation, in accordance with 33 the regulations of the commission. That entity shall obtain a license as 34 a casino vendor enterprise prior to the execution of any such contract, 35 and such license shall be issued pursuant to the provisions of section 36 one thousand three hundred twenty-seven of this article and in accord- 37 ance with the regulations promulgated by the commission. 38 [(g)] (i) If any provision of this article or its application to any 39 person or circumstance is held invalid, the invalidity shall not affect 40 other provisions or applications of this article which can be given 41 effect without the invalid provision or application, and to this end the 42 provisions of this article are severable. 43 [4.] 3. (a) All persons employed directly in wagering-related activ- 44 ities conducted within a sports wagering lounge shall be licensed as a 45 casino key employee or registered as a gaming employee, as determined by 46 the commission. All other employees who are working in the sports wager- 47 ing lounge may be required to be registered, if appropriate, in accord- 48 ance with regulations of the commission. 49 (b) Each operator of a sports pool shall designate one or more casino 50 key employees who shall be responsible for the operation of the sports 51 pool. At least one such casino key employee shall be on the premises 52 whenever sports wagering is conducted. 53 [5.] 4. Except as otherwise provided by this article, the commission 54 shall have the authority to regulate sports pools and the conduct of 55 sports wagering under this article to the same extent that the commis- 56 sion regulates other gaming. No casino or mobile sports wagering licen-S. 2509--C 68 A. 3009--C 1 see shall be authorized to operate a sports pool unless it has produced 2 information, documentation, and assurances concerning its financial 3 background and resources, including cash reserves, that are sufficient 4 to demonstrate that it has the financial stability, integrity, and 5 responsibility to operate a sports pool. In developing rules and regu- 6 lations applicable to sports wagering, the commission shall examine the 7 regulations implemented in other states where sports wagering is 8 conducted and shall, as far as practicable, adopt a similar regulatory 9 framework. The commission shall promulgate regulations necessary to 10 carry out the provisions of this section, including, but not limited to, 11 regulations governing the: 12 (a) amount of cash reserves to be maintained by [operators] casinos 13 and mobile sports wagering licensees to cover winning wagers; 14 (b) acceptance of wagers on a series of sports events; 15 (c) maximum wagers which may be accepted by [an operator] a casino or 16 mobile sports wagering licensee from any one patron on any one sports 17 event; 18 (d) type of wagering tickets which may be used; 19 (e) method of issuing tickets; 20 (f) method of accounting to be used by [operators] casinos and mobile 21 sports wagering licensees; 22 (g) types of records which shall be kept; 23 (h) use of credit and checks by [patrons] authorized sports bettors; 24 (i) the process by which a casino may place a layoff bet; 25 (j) the use of global risk management; 26 (k) type of system for wagering; and 27 [(j)] (l) protections for a person placing a wager. 28 [6.] 5. Each [operator] casino and mobile sports wagering licensee 29 shall adopt comprehensive house rules governing sports wagering trans- 30 actions with its [patrons] authorized sports bettors. The rules shall 31 specify the amounts to be paid on winning wagers and the effect of sche- 32 dule changes. The house rules, together with any other information the 33 commission deems appropriate, shall be conspicuously displayed in the 34 sports wagering lounge and included in the terms and conditions of the 35 account wagering system, and copies shall be made readily available to 36 [patrons] authorized sports bettors. Mobile sports wagering operators 37 shall develop and prominently display procedures on the main page of 38 such mobile sports wagering operator's platform for the filing of 39 complaints by authorized sports bettors against such mobile sports 40 wagering operator. An initial response shall be given by such mobile 41 sports wagering operator to such bettor filing the complaint within 42 forty-eight hours. A complete response shall be given by such mobile 43 sports wagering operator to such bettor filing the complaint within ten 44 business days. An authorized sports bettor may file a complaint alleging 45 a violation of the provisions of this article with the commission. 46 6. (a) Each casino and mobile sports wagering operator that offers 47 sports wagering shall annually submit a report to the commission no 48 later than the twenty-eighth of February of each year, which shall 49 include the following information: 50 (i) the total amount of sports wagers received from authorized sports 51 bettors; 52 (ii) the total amount of prizes awarded to authorized sports bettors; 53 (iii) the total amount of sports wagering gross revenue received by 54 the casino or mobile sports wagering operator; 55 (iv) the total amount of wagers received on each sports governing 56 body's sporting events;S. 2509--C 69 A. 3009--C 1 (v) the number of accounts held by authorized sports bettors; 2 (vi) the total number of new accounts established in the preceding 3 year, as well as the total number of accounts permanently closed in the 4 preceding year; 5 (vii) the total number of authorized sports bettors that requested to 6 exclude themselves in a prior year who participated in sports wagering; 7 and 8 (viii) any additional information that the commission deems necessary 9 to carry out the provisions of this article. 10 (b) The commission shall annually publish a report based on the aggre- 11 gate information provided by all casinos and mobile sports wagering 12 operators pursuant to paragraph (a) of this subdivision, which shall be 13 published on the commission's website no later than one hundred eighty 14 days after the deadline for the submission of individual reports as 15 specified in such paragraph (a). 16 7. For the privilege of conducting sports wagering in the state, casi- 17 nos shall pay a tax equivalent to ten percent of their sports wagering 18 gross gaming revenue, excluding sports wagering gross gaming revenue 19 attributed to mobile sports wagering offered pursuant to section thir- 20 teen hundred sixty-seven-a of this title. Platform providers shall pay a 21 tax constituting a certain percentage of the sports wagering gross 22 gaming revenue attributed to mobile sports wagering offered through such 23 platform provider's platform pursuant to section thirteen hundred 24 sixty-seven-a of this title; provided however, that such percentage 25 shall be determined pursuant to a competitive bidding process conducted 26 by the commission as outlined in subdivision seven of section thirteen 27 hundred sixty-seven-a of this title; and provided further, that such 28 percentage shall be no lower than twelve percent. When awarding a 29 license pursuant to section thirteen hundred sixty-seven-a of this 30 title, the commission may set graduated tax rates; provided however, 31 that any such tax rates may not be lower than the minimum rate estab- 32 lished in this subdivision. 33 8. Notwithstanding section thirteen hundred fifty-one of this article, 34 mobile sports wagering gross gaming revenue and tax revenue shall be 35 excluded from sports wagering gross gaming revenue and tax revenue. 36 Mobile sports wagering tax revenue shall be separately maintained and 37 returned to the state for deposit into the state lottery fund for educa- 38 tion aid except as otherwise provided in this subdivision. Any interest 39 and penalties imposed by the commission relating to those taxes, all 40 penalties levied and collected by the commission, and the appropriate 41 funds, cash or prizes forfeited from sports wagering shall be deposited 42 into the state lottery fund for education. In the first fiscal year in 43 which mobile sports wagering licensees commence operations and accept 44 mobile sports wagers pursuant to this section, the commission shall pay 45 into the commercial gaming fund one percent of the state tax imposed on 46 mobile sports wagering by this section to be distributed for problem 47 gambling education and treatment purposes pursuant to paragraph a of 48 subdivision four of section ninety-seven-nnnn of the state finance law; 49 provided however, that such amount shall be equal to six million dollars 50 for each fiscal year thereafter. In the first fiscal year in which 51 mobile sports wagering licensees commence operations and accept mobile 52 sports wagers pursuant to this section, the commission shall pay one 53 percent of the state tax imposed on mobile sports wagering by this 54 section to the general fund, a program to be administered by the office 55 of children and family services for a statewide youth sports activities 56 and education grant program for the purpose of providing annual awardsS. 2509--C 70 A. 3009--C 1 to sports programs for underserved youth under the age of eighteen 2 years; provided however, that such amount shall be equal to five million 3 dollars for each fiscal year thereafter. The commission shall require 4 at least monthly deposits by a platform provider of any payments pursu- 5 ant to subdivision seven of this section, at such times, under such 6 conditions, and in such depositories as shall be prescribed by the state 7 comptroller. The deposits shall be deposited to the credit of the state 8 commercial gaming revenue fund. The commission shall require a monthly 9 report and reconciliation statement to be filed with it on or before the 10 tenth day of each month, with respect to gross revenues and deposits 11 received and made, respectively, during the preceding month. 12 9. The commission may perform audits of the books and records of a 13 casino or mobile sports wagering licensee pursuant to section one 14 hundred four of this chapter. 15 10. Nothing in this section shall apply to interactive fantasy sports 16 offered pursuant to article fourteen of this chapter. Nothing in this 17 section authorizes any entity that conducts interactive fantasy sports 18 offered pursuant to article fourteen of this chapter to conduct sports 19 wagering unless it separately qualifies for, and obtains, authorization 20 pursuant to this section. 21 11. A sports governing body may notify the commission that it desires 22 to restrict, limit, or exclude wagering on its sporting events by 23 providing notice in the form and manner as the commission may require. 24 Upon receiving such notice, the commission shall review the request in 25 good faith, seek input from the casinos or mobile sports wagering licen- 26 sees on such a request, and if the commission deems it appropriate, 27 promulgate regulations to restrict such sports wagering. 28 12. (a) When potential criminal activity is suspected by the commis- 29 sion, the commission shall designate the division of the state police to 30 have primary responsibility for assisting the commission in conducting 31 investigations into unusual wagering activity, match fixing, and other 32 conduct that corrupts a wagering outcome of a sporting event or events. 33 (b) Casinos and mobile sports wagering licensees shall maintain 34 records of sports wagering operations in accordance with regulations 35 promulgated by the commission. These regulations shall, at a minimum, 36 require a casino or mobile sports wagering operator to adopt procedures 37 to obtain personally identifiable information from any individual who 38 places any single wager in an amount of ten thousand dollars or greater 39 or making a potential payout or actual payout of ten thousand dollars or 40 greater on a winning wager. 41 (c) Casinos, mobile sports wagering licensees and sports governing 42 bodies shall cooperate with the commission to ensure the timely, effi- 43 cient, and accurate sharing of information. 44 (d) Casinos, mobile sports wagering licensees and sports governing 45 bodies shall cooperate with investigations conducted by the commission 46 or law enforcement agencies, including but not limited to providing or 47 facilitating the provision of account-level wagering information and 48 audio or video files relating to persons placing wagers; provided, 49 however, that the casino and mobile sports wagering operator shall not 50 be required to share any personally identifiable information of an 51 authorized sports bettor with any sports governing body unless ordered 52 to do so by the commission, a law enforcement agency or court of compe- 53 tent jurisdiction. 54 (e) (i) Casinos and mobile sports wagering licensees shall promptly 55 report to the commission and any third party integrity monitoring 56 provider approved by the commission, as applicable and in accordanceS. 2509--C 71 A. 3009--C 1 with rules and regulations established by the commission, any informa- 2 tion relating to: 3 (1) criminal or disciplinary proceedings commenced against the casino 4 or mobile sports wagering licensee in connection with its operations; 5 (2) unusual wagering activity or patterns that may indicate a concern 6 with the integrity of a sporting event or events; 7 (3) any potential breach of the relevant sports governing body's 8 internal rules and codes of conduct pertaining to sports wagering, as 9 they have been provided by the sports governing body to the casino or 10 the mobile sports wagering operator; 11 (4) any other conduct that corrupts a wagering outcome of a sporting 12 event or events, including match fixing; and 13 (5) suspicious or illegal wagering activities, including use of funds 14 derived from illegal activity, wagers to conceal or launder funds 15 derived from illegal activity, using agents to place wagers, using 16 confidential non-public information, and using false identification. 17 (ii) The commission may share information relating to conduct 18 described in clauses two, three and four of subparagraph (i) of this 19 paragraph with the relevant sports governing body. 20 (iii) The commission shall be authorized to share any information 21 under this section with any law enforcement entity, team, sports govern- 22 ing body, or regulatory agency the commission deems appropriate. Such 23 sharing of information may include, but is not limited to, account level 24 wagering information and any audio or video files related to the inves- 25 tigation. 26 (iv) A casino or mobile sports wagering licensee may be required to 27 share any personally identifiable information of an authorized sports 28 bettor with a sports governing body only pursuant to an order to do so 29 by the commission, a law enforcement agency or a court of competent 30 jurisdiction. 31 (f) The confidentiality of information shared between a sports govern- 32 ing body and a casino or a mobile sports wagering operator shall be 33 maintained pursuant to all applicable data privacy laws, unless disclo- 34 sure is required by this section, the commission, other law, or court 35 order. Furthermore, the information shared between a sports governing 36 body, a casino, a mobile sports wagering operator or any other party 37 pursuant to this act may not be used for business or marketing purposes 38 by the recipient without the express written approval of the party that 39 provides such information. 40 (g) The commission, by regulation, may authorize and promulgate any 41 rules necessary to implement agreements with other states, or authorized 42 agencies thereof to enable the sharing of information to facilitate 43 integrity monitoring and the conduct of investigations into abnormal 44 wagering activity, match fixing, and other conduct that corrupts a 45 wagering outcome of a sporting event or events. 46 (h) In the event of the creation of an entity that maintains an inter- 47 state database of sports wagering information for the purpose of integ- 48 rity monitoring, the commission may share information and cooperate with 49 such entity pursuant to regulations promulgated by the commission. 50 (i) Casinos and mobile sports wagering licensees shall adopt proce- 51 dures to prevent persons from wagering on sports events who are prohib- 52 ited from placing sports wagers. A casino or mobile sports wagering 53 licensee shall not accept wagers from any person: 54 (i) whose name appears on the exclusion list maintained by the commis- 55 sion and provided to the casino or mobile sports wagering licensee;S. 2509--C 72 A. 3009--C 1 (ii) whose name appears on any self-exclusion list maintained by the 2 commission and provided to the casino or mobile sports wagering licen- 3 see; 4 (iii) who is the operator, director, officer, owner, or employee of 5 the casino or mobile sports wagering licensee or any spouse, child, 6 sibling or parent living in the same principal place of abode as such 7 individual; 8 (iv) who has been identified as a prohibited sports bettor in a list 9 provided by the sports governing body to the commission and casino or 10 mobile sports wagering operator, that identifies the individual by such 11 personally identifiable information as specified by rules and regu- 12 lations promulgated by the commission; or 13 (v) who is an agent or proxy for a prohibited sports bettor. 14 (j) The commission shall establish a method of communication, which 15 may include, but is not limited to a website form, that allows any 16 person to confidentially report information about conduct potentially 17 warranting further investigation to the commission. The identity of any 18 person reporting conduct potentially warranting further investigation to 19 the commission shall remain confidential unless that person authorizes 20 disclosure of his or her identity or until such time as the allegation 21 of conduct potentially warranting further investigation is referred to 22 law enforcement. The commission shall promulgate rules governing the 23 investigation and resolution of a charge of any person purported to have 24 engaged in conduct potentially warranting further investigation. 25 13. The commission shall promulgate rules that require a casino or 26 mobile sports wagering licensees to implement responsible gaming 27 programs that include comprehensive employee trainings on responding to 28 circumstances in which individuals present signs of a gambling addiction 29 and requirements for casinos and mobile sports wagering licensees under 30 section thirteen hundred sixty-seven-a of this title to assess, prevent, 31 and address problem gaming by such casino's or mobile sports wagering 32 licensee's users. 33 14. For purposes of wager determination, the commission shall provide 34 a preference for the use of official league data unless the use of other 35 objective wager determination criteria has been justified to the satis- 36 faction of the commission. 37 15. The conduct of sports wagering in violation of this section is 38 prohibited. 39 16. (a) In addition to any criminal penalties provided for under arti- 40 cle two hundred twenty-five of the penal law, any person, firm, corpo- 41 ration, association, agent, or employee, who is not authorized to offer 42 sports wagering under this section or section thirteen hundred sixty- 43 seven-a of this title, and who knowingly offers or attempts to offer 44 sports wagering or mobile sports wagering in New York shall be liable 45 for a civil penalty of not more than one hundred thousand dollars for 46 each violation, not to exceed five million dollars for violations aris- 47 ing out of the same transaction or occurrence, which shall accrue to the 48 state and may be recovered in a civil action brought by the attorney 49 general. 50 (b) Any person, firm, corporation, association, agent, or employee who 51 knowingly violates any procedure implemented under this section, or 52 section thirteen hundred sixty-seven-a of this title, shall be liable 53 for a civil penalty as described in section one hundred sixteen of this 54 chapter which shall accrue to the state and may be recovered in a civil 55 action brought by the commission.S. 2509--C 73 A. 3009--C 1 § 4. The racing, pari-mutuel wagering and breeding law is amended by 2 adding a new section 1367-a to read as follows: 3 § 1367-a. Mobile sports wagering. 1. (a) Except as provided in this 4 subdivision, the terms in this section shall have the same meanings as 5 such terms are defined in subdivision one of section thirteen hundred 6 sixty-seven of this title. 7 (b) "Mobile sports wagering operator" for purposes of this section, 8 means a mobile sports wagering operator as defined by section thirteen 9 hundred sixty-seven of this title. 10 2. (a) No entity shall administer, manage, or otherwise make available 11 a mobile sports wagering platform to persons located in New York state 12 unless licensed with the commission pursuant to this section. 13 (b) Licenses issued by the commission shall remain in effect for up to 14 ten years. The commission shall establish a process for renewal. 15 (c) The commission shall publish a list of all casinos and mobile 16 sports wagering licensees licensed to offer mobile sports wagering in 17 New York state pursuant to this section on the commission's website for 18 public use. 19 (d) All sports wagers through electronic communication placed in 20 accordance with this section are considered placed or otherwise made 21 when and where received by the mobile sports wagering licensee on such 22 mobile sports wagering licensee's server or other equipment used to 23 accept mobile sports wagering at a licensed gaming facility, regard- 24 less of the authorized sports bettor's physical location within the 25 state at the time the sports wager is placed; and provided further that 26 the intermediate routing of electronic data in connection with 27 mobile sports wagering shall not determine the location or locations in 28 which a wager is initiated, received or otherwise made. 29 3. As a condition of licensure the commission shall require that each 30 platform provider authorized to conduct mobile sports wagering pay a 31 one-time fee of twenty-five million dollars. Such fee shall be paid 32 within thirty days of gaming commission approval prior to license issu- 33 ance and deposited into the state lottery fund for education aid. 34 4. (a) As a condition of licensure, each mobile sports wagering opera- 35 tor shall implement the following measures: 36 (i) limit each authorized sports bettor to one active account on their 37 platform, and prevent anyone they know, or should have known to be a 38 prohibited sports bettor from maintaining accounts or participating in 39 any sports wagering offered by such mobile sports wagering operator; 40 (ii) adopt appropriate safeguards to ensure, to a reasonable degree of 41 certainty, as defined by rules and regulations promulgated by the 42 commission, that authorized sports bettors are physically located within 43 the state when engaging in mobile sports wagering; 44 (iii) prohibit minors from participating in any sports wagering pursu- 45 ant to rules and regulations promulgated by the commission; 46 (iv) when referencing the chances or likelihood of winning in adver- 47 tisements or upon placement of a sports wager, make clear and conspicu- 48 ous statements that are not inaccurate or misleading concerning the 49 chances of winning and the number of winners; 50 (v) permit any authorized sports bettor to permanently close an 51 account registered to such bettor, on any and all platforms supported by 52 such mobile sports wagering operator, at any time and for any reason; 53 (vi) offer introductory procedures for authorized sports bettors, that 54 shall be prominently displayed on the main page of such mobile sports 55 wagering operator platform, that explain sports wagering;S. 2509--C 74 A. 3009--C 1 (vii) implement measures to protect the privacy and online security of 2 authorized sports bettors and their accounts; 3 (viii) offer all authorized sports bettors access to his or her 4 account history and account details; 5 (ix) ensure authorized sports bettors' funds are protected upon depos- 6 it and segregated from the operating funds of such mobile sports wager- 7 ing operator and otherwise protected from corporate insolvency, finan- 8 cial risk, or criminal or civil actions against such mobile sports 9 wagering operator; 10 (x) list on each website, in a prominent place, information concerning 11 assistance for compulsive play in New York state, including a toll-free 12 number directing callers to reputable resources containing further 13 information, which shall be free of charge; 14 (xi) ensure no sports wagering shall be based on a prohibited sports 15 event; 16 (xii) permit account holders to establish self-exclusion gaming limits 17 on a daily, weekly, and monthly basis that enable the account holder to 18 identify the maximum amount of money an account holder may deposit 19 during such period of time; 20 (xiii) when an account holder's lifetime deposits exceed two thousand 21 five hundred dollars, the mobile sports wagering operator shall prevent 22 any wagering until the patron immediately acknowledges that the account 23 holder has met the deposit threshold and may elect to establish respon- 24 sible gaming limits or close the account, and the account holder has 25 received disclosures from the mobile sports wagering operator concerning 26 problem gambling resources. Once a patron has reached their lifetime 27 deposit, such patron shall annually make the acknowledgement required by 28 this paragraph; 29 (xiv) maintain a publicly accessible internet page dedicated to 30 responsible play, a link to which must appear on the mobile sports 31 wagering operator's website and in any mobile application or electronic 32 platform on which a bettor may place wagers. The responsible play page 33 shall include: a statement of the mobile sports wagering operator's 34 policy and commitment to responsible gaming; information regarding, or 35 links to information regarding, the risks associated with gambling and 36 the potential signs of problem gaming; the availability of self-imposed 37 responsible gaming limits; a link to a problem gaming webpage main- 38 tained by the office of addiction services and supports; and such other 39 information or statements as the commission may require by rule; and 40 (xv) submit annually a problem gaming plan that was approved by the 41 commission in consultation with the office of addiction services and 42 supports that includes: the objectives of and timetables for implement- 43 ing the plan; identification of the persons responsible for implementing 44 and maintaining the plan; procedures for identifying users with 45 suspected or known problem gaming behavior; procedures for providing 46 information to users concerning problem gaming identification and 47 resources; procedures to prevent gaming by minors and self-excluded 48 persons; and such other problem gaming information as the commission may 49 require by rule. 50 (b) No entity shall directly or indirectly operate an unlicensed 51 sports wagering platform in the state of New York, or advertise or 52 promote such unlicensed platform to persons located in the state of New 53 York. 54 (c) Mobile sports wagering licensees shall not offer any sports wager- 55 ing based on any prohibited sports event.S. 2509--C 75 A. 3009--C 1 (d) Mobile sports wagering licensees shall not permit sports wagering 2 by anyone they know, or should have known, to be a prohibited sports 3 bettor. 4 (e) Advertisements for contests and prizes offered by a mobile sports 5 wagering operator shall not target prohibited sports bettors, minors, or 6 self-excluded persons. 7 (f) Mobile sports wagering operators shall develop and prominently 8 display procedures on the main page of such mobile sports wagering oper- 9 ator's platform for the filing of a complaint by an authorized sports 10 bettor against such mobile sports wagering operator. An initial response 11 shall be given by such mobile sports wagering operator to such bettor 12 filing the complaint within forty-eight hours. A complete response shall 13 be given by such mobile sports wagering operator to such bettor filing 14 the complaint within ten business days. An authorized sports bettor may 15 file a complaint alleging a violation of the provisions of this article 16 with the commission. 17 (g) Mobile sports wagering licensees shall maintain records of all 18 accounts belonging to authorized sports bettors and retain such records 19 of all transactions in such accounts for the preceding five years; 20 provided however that such records belonging to an authorized sports 21 bettor shall be readily accessible and downloadable, without cost, by 22 such authorized sports bettor. 23 (h) The server or other equipment which is used by a mobile sports 24 wagering licensee to accept mobile sports wagering shall be physically 25 located in the licensed gaming facility and be limited to sports wager- 26 ing related activities in accordance with regulations promulgated by the 27 commission. 28 (i) All mobile sports wagering initiated in this state shall be deemed 29 to take place at the licensed gaming facility where the server or other 30 equipment used by a mobile sports wagering licensee to accept mobile 31 sports wagering is located, regardless of the authorized sports bettor's 32 physical location within this state. 33 (j) All mobile sports wagering shall be conducted in compliance with 34 this section and section thirteen hundred sixty-seven of this title. 35 5. (a) Subject to regulations promulgated by the commission, a mobile 36 sports wagering operator may allow for authorized bettors to sign up to 37 create and fund accounts on its mobile sports wagering platform. 38 (b) Authorized sports bettors may deposit and withdraw funds to and 39 from their account on a mobile sports wagering operator through elec- 40 tronically recognized payment methods, including but not limited to 41 credit cards and debit cards, or via any other means approved by the 42 commission; provided however, that in the case of credit card payments, 43 each authorized sports bettor's account per operator shall be limited to 44 a credit card spending amount of two thousand five hundred dollars per 45 year; and provided further, that this limitation shall not apply to 46 other payment methods or to debit cards. No operator shall be author- 47 ized to provide a line of credit to any authorized sports bettor. 48 6. The commission, in conjunction with the office of addiction 49 services and supports, shall annually cause a report to be prepared and 50 distributed to the governor and the legislature on the impact of mobile 51 sports wagering on problem gamblers in New York, including, to the 52 extent practicable, an analysis of demographics which are disproportion- 53 ately impacted by the problem gambling. The costs associated with the 54 preparation and distribution of the report shall be borne by mobile 55 sports wagering licensees and the commission shall be authorized to 56 assess a fee against mobile sports wagering licensees for theseS. 2509--C 76 A. 3009--C 1 purposes. The commission, or in the case that an independent integrity 2 monitor has been established, such independent integrity monitor shall 3 also report biannually to the governor and the legislature on the effec- 4 tiveness of the statutory and regulatory controls in place to ensure the 5 integrity of mobile sports wagering operations. 6 7. A platform provider may be licensed by the commission only after 7 having been selected for potential licensure by the commission following 8 a competitive bidding process in which the commission shall issue a 9 request for applications no later than July first, two thousand twenty- 10 one; provided however, that the deadline for submission of applications 11 shall be no later than thirty days after the date upon which the commis- 12 sion issues such request for applications. 13 (a) The commission shall select platform providers based upon the 14 criteria set forth in this section no later than one hundred fifty days, 15 to the extent practicable, after the final application is received. The 16 commission may disqualify applicants from licensure consideration if the 17 applicant or the mobile sports wagering operator or operators included 18 in their bid have not satisfied provision of required application infor- 19 mation, fail to meet any platform provider and mobile sports wagering 20 operator eligibility criteria established pursuant to the request for 21 applications, or are deemed by the commission to have not satisfied the 22 criteria pursuant to subdivision five of this section. 23 (a-1) The commission shall publish on its website the criteria that 24 will be used to score applications based upon the criteria set forth in 25 paragraph (c) of this subdivision; provided however, that such scoring 26 methodology shall award additional points to an applicant that has 27 entered into an agreement that includes revenue sharing related to such 28 mobile sports wagering with compacted Native American tribe(s) or 29 nation(s). 30 (b) The commission shall determine the form of application for 31 bidders, which shall require, at a minimum, the following information: 32 (i) Different scenarios for the number of platform providers and 33 number of mobile sports wagering operators licensed by the commission. 34 For each scenario, this shall include estimates of mobile sports wager- 35 ing gross gaming revenue and the bases for such estimates, the percent- 36 age of gross revenue from mobile sports wagering the applicant will pay 37 to the state for the privilege of licensure if chosen, and the percent- 38 age of overall mobile sports wagering gross gaming revenue estimated to 39 be generated; 40 (ii) The number of mobile sports wagering operators the applicant will 41 host on its mobile sports wagering platform, if the applicant is 42 licensed as a platform provider; 43 (iii) A description of how the applicant will use technology to ensure 44 all bettors are physically within approved locations within the state, 45 that any wager is accepted through equipment physically located at a 46 licensed gaming facility and that necessary safeguards against abuses 47 and addictions are in place; 48 (iv) The applicant and any associated operators such applicant 49 proposes in its application possess the qualifications, capabilities and 50 experience to provide a mobile sports wagering platform; 51 (v) A list of all jurisdictions where the applicant and parent compa- 52 ny, and mobile sports wagering operator or operators and parent company 53 or companies have been licensed or otherwise authorized by contract or 54 otherwise to conduct sports wagering operations. This shall include the 55 applicant and its mobile sports wagering operator or operators' experi- 56 ence in such other markets;S. 2509--C 77 A. 3009--C 1 (vi) Player acquisition model, advertising and affiliate programs and 2 marketing budget, including details on how the applicant and its mobile 3 sports wagering operator or operators will convert customers from wager- 4 ing through illegal channels to wagering legally in the state; 5 (vii) Timeframe to implement mobile sports wagering from award of 6 license; 7 (viii) The applicant and mobile sports wagering operator or operators' 8 capacity to bring authorized sports bettors into their mobile sports 9 wagering platform; and 10 (ix) Integrity monitoring and reporting including any current affil- 11 iations related to integrity monitoring. 12 (c) In determining whether an applicant shall be eligible for a plat- 13 form provider license, the commission shall evaluate how each applicant 14 proposes to maximize sustainable, long-term revenue for the state by 15 evaluating the following factors: 16 (i) A market analysis detailing the benefits of the applicant's bid as 17 it relates to maximizing revenue to the state; 18 (ii) Estimates of mobile sports wagering gross gaming revenue gener- 19 ated by the applicant under different scenarios; 20 (iii) The percentage of mobile sports wagering gross gaming revenue to 21 be paid to the state under different scenarios; 22 (iv) The potential market share of the mobile sports wagering operator 23 or operators under different scenarios; 24 (v) Advertising and promotional plans of the mobile sports wagering 25 operator or operators; 26 (vi) Past experience and expertise in the market of the applicant and 27 any mobile sports wagering operator or operators which are part of such 28 applicant's application; 29 (vii) The applicant's capacity to rapidly and effectively bring 30 authorized sports bettors into its platform; 31 (viii) A demonstration of how and to what degree the applicant fosters 32 racial, ethnic, and gender diversity in its workforce; 33 (ix) Timeframe to implement mobile sports wagering from award of 34 license; 35 (x) Any other factors that could impact the integrity, sustainability 36 or safety of the mobile sports wagering system; and 37 (xi) Any other factors that could impact revenue to the state. 38 (d) The commission shall award a license to each of the two highest 39 scoring platform providers that submit applications; provided however, 40 that such awards shall require that both winning platform providers pay 41 the same tax rate; and provided further, that the commission shall 42 require that no less than four mobile sports wagering operators will be 43 operating in the state. The commission may award additional licenses if 44 it determines that such additional awards are in the best interests of 45 the state; provided however, that any additional platform providers 46 awarded licenses must also agree to pay the same tax rate as those plat- 47 form providers that were initially awarded licenses by the commission. 48 The award of any such license shall require each applicant to remit the 49 highest percentage of gross gaming revenue from mobile sports wagering 50 contained in an applicant's bid selected by the commission considered 51 for licensure. A qualified applicant shall be afforded the ability to 52 revise its bid in any such manner in order for such bid to meet the 53 percentage of gross gaming revenue from mobile sports wagering as 54 required by the commission for license award, provided that the bid does 55 not incorporate any additional operators not already included in the 56 bid; and provided however that it is not determined by the commissionS. 2509--C 78 A. 3009--C 1 that the revised bid no longer meets all requirements and criteria 2 established pursuant to this section and the request for applications. 3 Any applicant that does not revise its bid to meet the percentage of 4 gross gaming revenue from mobile sports wagering required by the commis- 5 sion for license award shall not be awarded a license. 6 § 5. Section 104 of the racing, pari-mutuel wagering and breeding law 7 is amended by adding a new subdivision 24 to read as follows: 8 24. To regulate sports wagering in New York state. 9 § 6. Section 1311 of the racing, pari-mutuel wagering and breeding law 10 is amended by adding a new subdivision 3 to read as follows: 11 3. As a condition for continued licensure, licensees shall be required 12 to house upon the physical premises of the licensed gaming facility, a 13 mobile sports wagering platform provider's server or other equipment 14 used for receiving mobile sports wagers pursuant to section 1367-a of 15 the racing, pari-mutuel wagering and breeding law; provided however, 16 that such licensee shall be entitled to the reasonable and actual costs, 17 as determined by the gaming commission, of physically housing and secur- 18 ing such server or other equipment used for receiving mobile sports 19 wagers at such licensee's licensed gaming facility; and provided 20 further, that as consideration for housing and securing such server at 21 the physical premises of the licensed gaming facility, mobile sports 22 wagering platform providers shall pay to such licensed gaming facility, 23 five million dollars per year for the duration of the time that such 24 server is housed and operating at the physical premises of such licensed 25 gaming facility. 26 § 7. The commission may promulgate any rules and regulations it deems 27 necessary to regulate mobile sports wagering pursuant to any provision 28 of this section. 29 § 8. Severability clause. If any provision of this act or application 30 thereof shall for any reason be adjudged by any court of competent 31 jurisdiction to be invalid, such judgment shall not affect, impair, or 32 invalidate the remainder of the act, but shall be confined in its opera- 33 tion to the provision thereof directly involved in the controversy in 34 which the judgment shall have been rendered. 35 § 9. This act shall take effect immediately. 36 PART Z 37 Section 1. The gaming commission shall issue a request for information 38 for the purpose of soliciting interest regarding the three unawarded 39 gaming facility licenses authorized by the state constitution. Such 40 request shall seek information from parties interested in developing 41 and/or operating such gaming facilities which shall inform the commis- 42 sion for the purposes of determining: the appropriate size and scope of 43 development, the value of the gaming facility license, and the process 44 that should be used in award consideration. The commission shall 45 prepare and distribute a report with the results of the request for 46 information to the governor and the legislature no later than six months 47 after receiving such information. 48 § 2. This act shall take effect immediately. 49 PART AA 50 Intentionally Omitted 51 PART BBS. 2509--C 79 A. 3009--C 1 Section 1. Paragraphs 4 and 5 of subdivision a of section 1612 of the 2 tax law, as amended by chapter 174 of the laws of 2013, are amended and 3 a new paragraph 6 is added to read as follows: 4 (4) fifty percent of the total amount for which tickets have been sold 5 for games known as: (A) the "Daily Numbers Game" or "Win 4", discrete 6 games in which the participants select no more than three or four of 7 their own numbers to match with three or four numbers drawn by the 8 [division] commission for purposes of determining winners of such games, 9 (B) "Pick 10", offered no more than [once] twice daily, in which partic- 10 ipants select from a specified field of numbers a subset of ten numbers 11 to match against a subset of numbers to be drawn by the [division] 12 commission from such field of numbers for the purpose of determining 13 winners of such game, (C) "Take 5", offered no more than [once] twice 14 daily, in which participants select from a specified field of numbers a 15 subset of five numbers to match against a subset of five numbers to be 16 drawn by the [division] commission from such field of numbers for 17 purposes of determining winners of such game; or 18 (5) forty percent of the total amount for which tickets have been sold 19 for: (A) "Lotto", offered no more than [once] twice daily, a discrete 20 game in which all participants select a specific subset of numbers to 21 match a specific subset of numbers, as prescribed by rules and regu- 22 lations promulgated and adopted by the [division] commission, from a 23 larger specific field of numbers, as also prescribed by such rules and 24 regulations and (B) with the exception of the game described in para- 25 graph one of this subdivision, such other state-operated lottery games 26 [which] that the [division] commission may introduce, offered no more 27 than [once] twice daily, commencing on or after forty-five days follow- 28 ing the official publication of the rules and regulations for such game. 29 (6) the commission shall make a report on the revenues derived from 30 the additional lottery drawings pursuant to paragraphs four and five of 31 this subdivision and shall submit such report to the governor, the 32 speaker of the assembly, and the temporary president of the senate by 33 the first day of March two thousand twenty-two. 34 § 2. This act shall take effect immediately. 35 PART CC 36 Section 1. Sections 1368, 1369, 1370 and 1371 of the racing, pari-mu- 37 tuel wagering and breeding law are renumbered sections 130, 131, 132 and 38 133. 39 § 2. Title 9 of article 13 of the racing, pari-mutuel wagering and 40 breeding law is REPEALED. 41 § 3. Section 130 of the racing, pari-mutuel wagering and breeding law, 42 as added by chapter 174 of the laws of 2013 and as renumbered by section 43 one of this act, is amended to read as follows: 44 § 130. [Establishment of the] The office of gaming inspector general. 45 [There is hereby created within the commission the office of gaming46inspector general. The head of the office shall be the gaming inspector47general who shall be appointed by the governor by and with the advice48and consent of the senate. The inspector general shall serve at the49pleasure of the governor. The inspector general shall report directly to50the governor. The person appointed as inspector general shall, upon his51or her appointment, have not less than ten years professional experience52in law, investigation, or auditing. The inspector general shall be53compensated within the limits of funds available therefor, provided,54however, such salary shall be no less than the salaries of certain stateS. 2509--C 80 A. 3009--C 1officers holding the positions indicated in paragraph (a) of subdivision2one of section one hundred sixty-nine of the executive law.] The duties 3 and responsibilities of the former office of the gaming inspector gener- 4 al are transferred to and encompassed by the office of the state inspec- 5 tor general as expressly referenced in article four-A of the executive 6 law. 7 § 4. Section 131 of the racing, pari-mutuel wagering and breeding law, 8 as added by chapter 174 of the laws of 2013 and as renumbered by section 9 one of this act, is amended to read as follows: 10 § 131. [State gaming] Gaming inspector general; functions and duties. 11 The [state] gaming inspector general shall have the following duties and 12 responsibilities: 13 1. receive and investigate complaints from any source, or upon his or 14 her own initiative, concerning allegations of corruption, fraud, crimi- 15 nal activity, conflicts of interest or abuse in the commission; 16 2. [inform the commission members of such allegations and the progress17of investigations related thereto, unless special circumstances require18confidentiality;193.] determine with respect to such allegations whether disciplinary 20 action, civil or criminal prosecution, or further investigation by an 21 appropriate federal, state or local agency is warranted, and to assist 22 in such investigations; 23 [4.] 3. prepare and release to the public written reports of such 24 investigations, as appropriate and to the extent permitted by law, 25 subject to redaction to protect the confidentiality of witnesses. The 26 release of all or portions of such reports may be deferred to protect 27 the confidentiality of ongoing investigations; 28 [5.] 4. review and examine periodically the policies and procedures of 29 the commission with regard to the prevention and detection of 30 corruption, fraud, criminal activity, conflicts of interest or abuse; 31 [6.] 5. recommend remedial action to prevent or eliminate corruption, 32 fraud, criminal activity, conflicts of interest or abuse in the commis- 33 sion; [and] 34 [7.] 6. establish programs for training commission officers and 35 employees [regarding] in regard to the prevention and elimination of 36 corruption, fraud, criminal activity, conflicts of interest or abuse in 37 the commission; and 38 7. make an annual report to the governor, the comptroller and the 39 legislature concerning its work during the preceding year. Such report 40 shall include but not be limited to the number of cases investigated, 41 and the number of complaints received. Such initial report shall be due 42 no later than the first day of April two thousand twenty-two, and then 43 by the first day of April each year thereafter. Such report shall be 44 made public and published on the website of the office of the state 45 inspector general and on the website of the commission. 46 § 5. Section 132 of the racing, pari-mutuel wagering and breeding law, 47 as added by chapter 174 of the laws of 2013 and as renumbered by section 48 one of this act, is amended to read as follows: 49 § 132. Powers. The [state] gaming inspector general shall have the 50 power to: 51 1. subpoena and enforce the attendance of witnesses; 52 2. administer oaths or affirmations and examine witnesses under oath; 53 3. require the production of any books and papers deemed relevant or 54 material to any investigation, examination or review;S. 2509--C 81 A. 3009--C 1 4. notwithstanding any law to the contrary, examine and copy or remove 2 documents or records of any kind prepared, maintained or held by the 3 commission; 4 5. require any commission officer or employee to answer questions 5 concerning any matter related to the performance of his or her official 6 duties. No statement or other evidence derived therefrom may be used 7 against such officer or employee in any subsequent criminal prosecution 8 other than for perjury or contempt arising from such testimony. The 9 refusal of any officer or employee to answer questions shall be cause 10 for removal from office or employment or other appropriate penalty; 11 6. monitor the implementation by the commission of any recommendations 12 made by the state inspector general; and 13 7. perform any other functions that are necessary or appropriate to 14 fulfill the duties and responsibilities of the office. 15 § 6. Section 133 of the racing, pari-mutuel wagering and breeding law, 16 as added by chapter 174 of the laws of 2013 and as renumbered by section 17 one of this act, is amended to read as follows: 18 § 133. Responsibilities of the commission and its officers and employ- 19 ees. 1. Every commission officer or employee shall report promptly to 20 the [state] gaming inspector general any information concerning 21 corruption, fraud, criminal activity, conflicts of interest or abuse by 22 another state officer or employee relating to his or her office or 23 employment, or by a person having business dealings with the commission 24 relating to those dealings. The knowing failure of any officer or 25 employee to so report shall be cause for removal from office or employ- 26 ment or other appropriate penalty under this article. Any officer or 27 employee who acts pursuant to this subdivision by reporting to the 28 [state] gaming inspector general or other appropriate law enforcement 29 official improper governmental action as defined in section seventy- 30 five-b of the civil service law shall not be subject to dismissal, 31 discipline or other adverse personnel action. 32 2. The commission chair shall advise the governor within ninety days 33 of the issuance of a report by the [state] gaming inspector general as 34 to the remedial action that the commission has taken in response to any 35 recommendation for such action contained in such report. 36 § 7. The racing, pari-mutuel wagering and breeding law is amended by 37 adding a new section 134 to read as follows: 38 § 134. Transfer of employees. Upon the transfer of functions, 39 powers, duties and obligations to the office of the state inspector 40 general pursuant to this article, provision shall be made for the 41 transfer of all gaming inspector general employees from within the 42 gaming commission into the office of the state inspector general. Any 43 employees transferred shall be transferred in accordance with the 44 provisions of section seventy of the civil service law. Employees so 45 transferred shall be transferred without further examination or quali- 46 fication to the same or similar titles, shall remain in the same 47 collective bargaining units and shall retain their respective civil 48 service classifications, status and rights pursuant to their collective 49 bargaining units and collective bargaining agreements. 50 § 8. The racing, pari-mutuel wagering and breeding law is amended by 51 adding a new section 135 to read as follows: 52 § 135. Transfer of records. All books, papers, records and property of 53 the gaming inspector general within the gaming commission with respect 54 to the functions, powers, duties and obligations transferred by 55 section one hundred thirty of this article, are to be delivered to the 56 appropriate successor offices within the office of the state inspectorS. 2509--C 82 A. 3009--C 1 general, at such place and time, and in such manner as the office of 2 the state inspector general may require. 3 § 9. This act shall take effect on the sixtieth day after it shall 4 have become a law. 5 PART DD 6 Section 1. Paragraph (a) of subdivision 1 of section 1003 of the 7 racing, pari-mutuel wagering and breeding law, as amended by section 1 8 of part Z of chapter 59 of the laws of 2020, is amended to read as 9 follows: 10 (a) Any racing association or corporation or regional off-track 11 betting corporation, authorized to conduct pari-mutuel wagering under 12 this chapter, desiring to display the simulcast of horse races on which 13 pari-mutuel betting shall be permitted in the manner and subject to the 14 conditions provided for in this article may apply to the commission for 15 a license so to do. Applications for licenses shall be in such form as 16 may be prescribed by the commission and shall contain such information 17 or other material or evidence as the commission may require. No license 18 shall be issued by the commission authorizing the simulcast transmission 19 of thoroughbred races from a track located in Suffolk county. The fee 20 for such licenses shall be five hundred dollars per simulcast facility 21 and for account wagering licensees that do not operate either a simul- 22 cast facility that is open to the public within the state of New York or 23 a licensed racetrack within the state, twenty thousand dollars per year 24 payable by the licensee to the commission for deposit into the general 25 fund. Except as provided in this section, the commission shall not 26 approve any application to conduct simulcasting into individual or group 27 residences, homes or other areas for the purposes of or in connection 28 with pari-mutuel wagering. The commission may approve simulcasting into 29 residences, homes or other areas to be conducted jointly by one or more 30 regional off-track betting corporations and one or more of the follow- 31 ing: a franchised corporation, thoroughbred racing corporation or a 32 harness racing corporation or association; provided (i) the simulcasting 33 consists only of those races on which pari-mutuel betting is authorized 34 by this chapter at one or more simulcast facilities for each of the 35 contracting off-track betting corporations which shall include wagers 36 made in accordance with section one thousand fifteen, one thousand 37 sixteen and one thousand seventeen of this article; provided further 38 that the contract provisions or other simulcast arrangements for such 39 simulcast facility shall be no less favorable than those in effect on 40 January first, two thousand five; (ii) that each off-track betting 41 corporation having within its geographic boundaries such residences, 42 homes or other areas technically capable of receiving the simulcast 43 signal shall be a contracting party; (iii) the distribution of revenues 44 shall be subject to contractual agreement of the parties except that 45 statutory payments to non-contracting parties, if any, may not be 46 reduced; provided, however, that nothing herein to the contrary shall 47 prevent a track from televising its races on an irregular basis primari- 48 ly for promotional or marketing purposes as found by the commission. For 49 purposes of this paragraph, the provisions of section one thousand thir- 50 teen of this article shall not apply. Any agreement authorizing an 51 in-home simulcasting experiment commencing prior to May fifteenth, nine- 52 teen hundred ninety-five, may, and all its terms, be extended until June 53 thirtieth, two thousand [twenty-one] twenty-two; provided, however, that 54 any party to such agreement may elect to terminate such agreement uponS. 2509--C 83 A. 3009--C 1 conveying written notice to all other parties of such agreement at least 2 forty-five days prior to the effective date of the termination, via 3 registered mail. Any party to an agreement receiving such notice of an 4 intent to terminate, may request the commission to mediate between the 5 parties new terms and conditions in a replacement agreement between the 6 parties as will permit continuation of an in-home experiment until June 7 thirtieth, two thousand [twenty-one] twenty-two; and (iv) no in-home 8 simulcasting in the thoroughbred special betting district shall occur 9 without the approval of the regional thoroughbred track. 10 § 2. Subparagraph (iii) of paragraph d of subdivision 3 of section 11 1007 of the racing, pari-mutuel wagering and breeding law, as separately 12 amended by chapter 243 and section 2 of part Z of chapter 59 of the laws 13 of 2020, is amended to read as follows: 14 (iii) Of the sums retained by a receiving track located in Westchester 15 county on races received from a franchised corporation, for the period 16 commencing January first, two thousand eight and continuing through June 17 thirtieth, two thousand [twenty-one] twenty-two, the amount used exclu- 18 sively for purses to be awarded at races conducted by such receiving 19 track shall be computed as follows: of the sums so retained, two and 20 one-half percent of the total pools. Such amount shall be increased or 21 decreased in the amount of fifty percent of the difference in total 22 commissions determined by comparing the total commissions available 23 after July twenty-first, nineteen hundred ninety-five to the total 24 commissions that would have been available to such track prior to July 25 twenty-first, nineteen hundred ninety-five. 26 § 3. The opening paragraph of subdivision 1 of section 1014 of the 27 racing, pari-mutuel wagering and breeding law, as separately amended by 28 section 3 of part Z of chapter 59 and chapter 243 of the laws of 2020, 29 is amended to read as follows: 30 The provisions of this section shall govern the simulcasting of races 31 conducted at thoroughbred tracks located in another state or country on 32 any day during which a franchised corporation is conducting a race meet- 33 ing in Saratoga county at Saratoga thoroughbred racetrack until June 34 thirtieth, two thousand [twenty-one] twenty-two and on any day regard- 35 less of whether or not a franchised corporation is conducting a race 36 meeting in Saratoga county at Saratoga thoroughbred racetrack after June 37 thirtieth, two thousand [twenty-one] twenty-two. On any day on which a 38 franchised corporation has not scheduled a racing program but a 39 thoroughbred racing corporation located within the state is conducting 40 racing, each off-track betting corporation branch office and each simul- 41 casting facility licensed in accordance with section one thousand seven 42 (that has entered into a written agreement with such facility's repre- 43 sentative horsemen's organization, as approved by the commission), one 44 thousand eight, or one thousand nine of this article shall be authorized 45 to accept wagers and display the live simulcast signal from thoroughbred 46 tracks located in another state or foreign country subject to the 47 following provisions: 48 § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering 49 and breeding law, as amended by section 4 of part Z of chapter 59 of the 50 laws of 2020, is amended to read as follows: 51 1. The provisions of this section shall govern the simulcasting of 52 races conducted at harness tracks located in another state or country 53 during the period July first, nineteen hundred ninety-four through June 54 thirtieth, two thousand [twenty-one] twenty-two. This section shall 55 supersede all inconsistent provisions of this chapter.S. 2509--C 84 A. 3009--C 1 § 5. The opening paragraph of subdivision 1 of section 1016 of the 2 racing, pari-mutuel wagering and breeding law, as amended by section 5 3 of part Z of chapter 59 of the laws of 2020, is amended to read as 4 follows: 5 The provisions of this section shall govern the simulcasting of races 6 conducted at thoroughbred tracks located in another state or country on 7 any day during which a franchised corporation is not conducting a race 8 meeting in Saratoga county at Saratoga thoroughbred racetrack until June 9 thirtieth, two thousand [twenty-one] twenty-two. Every off-track 10 betting corporation branch office and every simulcasting facility 11 licensed in accordance with section one thousand seven that have entered 12 into a written agreement with such facility's representative horsemen's 13 organization as approved by the commission, one thousand eight or one 14 thousand nine of this article shall be authorized to accept wagers and 15 display the live full-card simulcast signal of thoroughbred tracks 16 (which may include quarter horse or mixed meetings provided that all 17 such wagering on such races shall be construed to be thoroughbred races) 18 located in another state or foreign country, subject to the following 19 provisions; provided, however, no such written agreement shall be 20 required of a franchised corporation licensed in accordance with section 21 one thousand seven of this article: 22 § 6. The opening paragraph of section 1018 of the racing, pari-mutuel 23 wagering and breeding law, as amended by section 6 of part Z of chapter 24 59 of the laws of 2020, is amended to read as follows: 25 Notwithstanding any other provision of this chapter, for the period 26 July twenty-fifth, two thousand one through September eighth, two thou- 27 sand [twenty] twenty-one, when a franchised corporation is conducting a 28 race meeting within the state at Saratoga Race Course, every off-track 29 betting corporation branch office and every simulcasting facility 30 licensed in accordance with section one thousand seven (that has entered 31 into a written agreement with such facility's representative horsemen's 32 organization as approved by the commission), one thousand eight or one 33 thousand nine of this article shall be authorized to accept wagers and 34 display the live simulcast signal from thoroughbred tracks located in 35 another state, provided that such facility shall accept wagers on races 36 run at all in-state thoroughbred tracks which are conducting racing 37 programs subject to the following provisions; provided, however, no such 38 written agreement shall be required of a franchised corporation licensed 39 in accordance with section one thousand seven of this article. 40 § 7. Section 32 of chapter 281 of the laws of 1994, amending the 41 racing, pari-mutuel wagering and breeding law and other laws relating to 42 simulcasting, as amended by section 7 of part Z of chapter 59 of the 43 laws of 2020, is amended to read as follows: 44 § 32. This act shall take effect immediately and the pari-mutuel tax 45 reductions in section six of this act shall expire and be deemed 46 repealed on July 1, [2021] 2022; provided, however, that nothing 47 contained herein shall be deemed to affect the application, qualifica- 48 tion, expiration, or repeal of any provision of law amended by any 49 section of this act, and such provisions shall be applied or qualified 50 or shall expire or be deemed repealed in the same manner, to the same 51 extent and on the same date as the case may be as otherwise provided by 52 law; provided further, however, that sections twenty-three and twenty- 53 five of this act shall remain in full force and effect only until May 1, 54 1997 and at such time shall be deemed to be repealed. 55 § 8. Section 54 of chapter 346 of the laws of 1990, amending the 56 racing, pari-mutuel wagering and breeding law and other laws relating toS. 2509--C 85 A. 3009--C 1 simulcasting and the imposition of certain taxes, as amended by section 2 8 of part Z of chapter 59 of the laws of 2020, is amended to read as 3 follows: 4 § 54. This act shall take effect immediately; provided, however, 5 sections three through twelve of this act shall take effect on January 6 1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed- 7 ing law, as added by section thirty-eight of this act, shall expire and 8 be deemed repealed on July 1, [2021] 2022; and section eighteen of this 9 act shall take effect on July 1, 2008 and sections fifty-one and fifty- 10 two of this act shall take effect as of the same date as chapter 772 of 11 the laws of 1989 took effect. 12 § 9. Paragraph (a) of subdivision 1 of section 238 of the racing, 13 pari-mutuel wagering and breeding law, as separately amended by section 14 9 of part Z of chapter 59 and chapter 243 of the laws of 2020, is 15 amended to read as follows: 16 (a) The franchised corporation authorized under this chapter to 17 conduct pari-mutuel betting at a race meeting or races run thereat shall 18 distribute all sums deposited in any pari-mutuel pool to the holders of 19 winning tickets therein, provided such tickets are presented for payment 20 before April first of the year following the year of their purchase, 21 less an amount that shall be established and retained by such franchised 22 corporation of between twelve to seventeen percent of the total deposits 23 in pools resulting from on-track regular bets, and fourteen to twenty- 24 one percent of the total deposits in pools resulting from on-track 25 multiple bets and fifteen to twenty-five percent of the total deposits 26 in pools resulting from on-track exotic bets and fifteen to thirty-six 27 percent of the total deposits in pools resulting from on-track super 28 exotic bets, plus the breaks. The retention rate to be established is 29 subject to the prior approval of the commission. 30 Such rate may not be changed more than once per calendar quarter to be 31 effective on the first day of the calendar quarter. "Exotic bets" and 32 "multiple bets" shall have the meanings set forth in section five 33 hundred nineteen of this chapter. "Super exotic bets" shall have the 34 meaning set forth in section three hundred one of this chapter. For 35 purposes of this section, a "pick six bet" shall mean a single bet or 36 wager on the outcomes of six races. The breaks are hereby defined as the 37 odd cents over any multiple of five for payoffs greater than one dollar 38 five cents but less than five dollars, over any multiple of ten for 39 payoffs greater than five dollars but less than twenty-five dollars, 40 over any multiple of twenty-five for payoffs greater than twenty-five 41 dollars but less than two hundred fifty dollars, or over any multiple of 42 fifty for payoffs over two hundred fifty dollars. Out of the amount so 43 retained there shall be paid by such franchised corporation to the 44 commissioner of taxation and finance, as a reasonable tax by the state 45 for the privilege of conducting pari-mutuel betting on the races run at 46 the race meetings held by such franchised corporation, the following 47 percentages of the total pool for regular and multiple bets five percent 48 of regular bets and four percent of multiple bets plus twenty percent of 49 the breaks; for exotic wagers seven and one-half percent plus twenty 50 percent of the breaks, and for super exotic bets seven and one-half 51 percent plus fifty percent of the breaks. 52 For the period April first, two thousand one through December thirty- 53 first, two thousand [twenty-one] twenty-two, such tax on all wagers 54 shall be one and six-tenths percent, plus, in each such period, twenty 55 percent of the breaks. Payment to the New York state thoroughbred breed- 56 ing and development fund by such franchised corporation shall be one-S. 2509--C 86 A. 3009--C 1 half of one percent of total daily on-track pari-mutuel pools resulting 2 from regular, multiple and exotic bets and three percent of super exotic 3 bets and for the period April first, two thousand one through December 4 thirty-first, two thousand [twenty-one] twenty-two, such payment shall 5 be seven-tenths of one percent of regular, multiple and exotic pools. 6 § 10. This act shall take effect immediately. 7 PART EE 8 Section 1. Section 19 of part W-1 of chapter 109 of the laws of 2006 9 amending the tax law and other laws relating to providing exemptions, 10 reimbursements and credits from various taxes for certain alternative 11 fuels, as amended by section 1 of part U of chapter 60 of the laws of 12 2016, is amended to read as follows: 13 § 19. This act shall take effect immediately; provided, however, that 14 sections one through thirteen of this act shall take effect September 1, 15 2006 and shall be deemed repealed on September 1, [2021] 2026 and such 16 repeal shall apply in accordance with the applicable transitional 17 provisions of sections 1106 and 1217 of the tax law, and shall apply to 18 sales made, fuel compounded or manufactured, and uses occurring on or 19 after such date, and with respect to sections seven through eleven of 20 this act, in accordance with applicable transitional provisions of 21 sections 1106 and 1217 of the tax law; provided, however, that the 22 commissioner of taxation and finance shall be authorized on and after 23 the date this act shall have become a law to adopt and amend any rules 24 or regulations and to take any steps necessary to implement the 25 provisions of this act; provided further that sections fourteen through 26 sixteen of this act shall take effect immediately and shall apply to 27 taxable years beginning on or after January 1, 2006. 28 § 2. This act shall take effect immediately. 29 PART FF 30 Section 1. Subsection (e) of section 42 of the tax law, as added by 31 section 1 of part RR of chapter 60 of the laws of 2016, is amended to 32 read as follows: 33 (e) For taxable years beginning on or after January first, two thou- 34 sand seventeen and before January first, two thousand eighteen, the 35 amount of the credit allowed under this section shall be equal to the 36 product of the total number of eligible farm employees and two hundred 37 fifty dollars. For taxable years beginning on or after January first, 38 two thousand eighteen and before January first, two thousand nineteen, 39 the amount of the credit allowed under this section shall be equal to 40 the product of the total number of eligible farm employees and three 41 hundred dollars. For taxable years beginning on or after January first, 42 two thousand nineteen and before January first, two thousand twenty, the 43 amount of the credit allowed under this section shall be equal to the 44 product of the total number of eligible farm employees and five hundred 45 dollars. For taxable years beginning on or after January first, two 46 thousand twenty and before January first, two thousand twenty-one, the 47 amount of the credit allowed under this section shall be equal to the 48 product of the total number of eligible farm employees and four hundred 49 dollars. For taxable years beginning on or after January first, two 50 thousand twenty-one and before January first, two thousand [twenty-two] 51 twenty-five, the amount of the credit allowed under this section shallS. 2509--C 87 A. 3009--C 1 be equal to the product of the total number of eligible farm employees 2 and six hundred dollars. 3 § 2. Section 5 of part RR of chapter 60 of the laws of 2016 amending 4 the tax law relating to creating a farm workforce retention credit is 5 amended to read as follows: 6 § 5. This act shall take effect immediately and shall apply only to 7 taxable years beginning on or after January 1, 2017 and before January 8 1, [2022] 2025. 9 § 3. This act shall take effect immediately. 10 PART GG 11 Section 1. Subdivision 4 of section 22 of the public housing law, as 12 amended by section 5 of part H of chapter 60 of the laws of 2016, is 13 amended to read as follows: 14 4. Statewide limitation. The aggregate dollar amount of credit which 15 the commissioner may allocate to eligible low-income buildings under 16 this article shall be one hundred [four] twelve million dollars. The 17 limitation provided by this subdivision applies only to allocation of 18 the aggregate dollar amount of credit by the commissioner, and does not 19 apply to allowance to a taxpayer of the credit with respect to an eligi- 20 ble low-income building for each year of the credit period. 21 § 2. Subdivision 4 of section 22 of the public housing law, as amended 22 by section one of this act, is amended to read as follows: 23 4. Statewide limitation. The aggregate dollar amount of credit which 24 the commissioner may allocate to eligible low-income buildings under 25 this article shall be one hundred [twelve] twenty million dollars. The 26 limitation provided by this subdivision applies only to allocation of 27 the aggregate dollar amount of credit by the commissioner, and does not 28 apply to allowance to a taxpayer of the credit with respect to an eligi- 29 ble low-income building for each year of the credit period. 30 § 3. Subdivision 4 of section 22 of the public housing law, as amended 31 by section two of this act, is amended to read as follows: 32 4. Statewide limitation. The aggregate dollar amount of credit which 33 the commissioner may allocate to eligible low-income buildings under 34 this article shall be one hundred [twenty] twenty-eight million dollars. 35 The limitation provided by this subdivision applies only to allocation 36 of the aggregate dollar amount of credit by the commissioner, and does 37 not apply to allowance to a taxpayer of the credit with respect to an 38 eligible low-income building for each year of the credit period. 39 § 4. Subdivision 4 of section 22 of the public housing law, as amended 40 by section three of this act, is amended to read as follows: 41 4. Statewide limitation. The aggregate dollar amount of credit which 42 the commissioner may allocate to eligible low-income buildings under 43 this article shall be one hundred [twenty-eight] thirty-six million 44 dollars. The limitation provided by this subdivision applies only to 45 allocation of the aggregate dollar amount of credit by the commissioner, 46 and does not apply to allowance to a taxpayer of the credit with respect 47 to an eligible low-income building for each year of the credit period. 48 § 5. Subdivision 4 of section 22 of the public housing law, as amended 49 by section four of this act, is amended to read as follows: 50 4. Statewide limitation. The aggregate dollar amount of credit which 51 the commissioner may allocate to eligible low-income buildings under 52 this article shall be one hundred [thirty-six] forty-four million 53 dollars. The limitation provided by this subdivision applies only to 54 allocation of the aggregate dollar amount of credit by the commissioner,S. 2509--C 88 A. 3009--C 1 and does not apply to allowance to a taxpayer of the credit with respect 2 to an eligible low-income building for each year of the credit period. 3 § 6. This act shall take effect immediately; provided, however, 4 section two of this act shall take effect April 1, 2022; section three 5 of this act shall take effect April 1, 2023; section four of this act 6 shall take effect April 1, 2024; and section five of this act shall take 7 effect April 1, 2025. 8 PART HH 9 Section 1. Section 5 of part HH of chapter 59 of the laws of 2014, 10 amending the tax law relating to a musical and theatrical production 11 credit, as amended by section 1 of part III of chapter 59 of the laws of 12 2018, is amended to read as follows: 13 § 5. This act shall take effect immediately, provided that section two 14 of this act shall take effect on January 1, 2015, and shall apply to 15 taxable years beginning on or after January 1, 2015, with respect to 16 "qualified production expenditures" and "transportation expenditures" 17 paid or incurred on or after such effective date, regardless of whether 18 the production of the qualified musical or theatrical production 19 commenced before such date, provided further that this act shall expire 20 and be deemed repealed [8 years after such date] January 1, 2026. 21 § 2. Paragraph 1 of subdivision (e) of section 24-a of the tax law, as 22 added by section 1 of part HH of chapter 59 of the laws of 2014, is 23 amended to read as follows: 24 (1) The aggregate amount of tax credits allowed under this section, 25 subdivision forty-seven of section two hundred ten-B and subsection (u) 26 of section six hundred six of this chapter in any calendar year shall be 27 [four] eight million dollars. Such aggregate amount of credits shall be 28 allocated by the department of economic development among taxpayers in 29 order of priority based upon the date of filing an application for allo- 30 cation of musical and theatrical production credit with such department. 31 If the total amount of allocated credits applied for in any particular 32 year exceeds the aggregate amount of tax credits allowed for such year 33 under this section, such excess shall be treated as having been applied 34 for on the first day of the subsequent year. 35 § 3. This act shall take effect immediately, provided, however, that 36 the amendments to section 24-a of the tax law made by section two of 37 this act shall not affect the expiration and repeal of such section and 38 shall be deemed to expire and repeal therewith. 39 PART II 40 Section 1. Paragraph (a) and subparagraph 2 of paragraph (b) of subdi- 41 vision 29 of section 210-B of the tax law, as amended by section 1 of 42 part B of chapter 59 of the laws of 2020, are amended to read as 43 follows: 44 (a) Allowance of credit. For taxable years beginning on or after Janu- 45 ary first, two thousand fifteen and before January first, two thousand 46 [twenty-two] twenty-three, a taxpayer shall be allowed a credit, to be 47 computed as provided in this subdivision, against the tax imposed by 48 this article, for hiring and employing, for not less than one year and 49 for not less than thirty-five hours each week, a qualified veteran with- 50 in the state. The taxpayer may claim the credit in the year in which 51 the qualified veteran completes one year of employment by the taxpayer. 52 If the taxpayer claims the credit allowed under this subdivision, theS. 2509--C 89 A. 3009--C 1 taxpayer may not use the hiring of a qualified veteran that is the basis 2 for this credit in the basis of any other credit allowed under this 3 article. 4 (2) who commences employment by the qualified taxpayer on or after 5 January first, two thousand fourteen, and before January first, two 6 thousand [twenty-one] twenty-two; and 7 § 2. Paragraph 1 and subparagraph (B) of paragraph 2 of subsection 8 (a-2) of section 606 of the tax law, as amended by section 2 of part B 9 of chapter 59 of the laws of 2020, are amended to read as follows: 10 (1) Allowance of credit. For taxable years beginning on or after Janu- 11 ary first, two thousand fifteen and before January first, two thousand 12 [twenty-two] twenty-three, a taxpayer shall be allowed a credit, to be 13 computed as provided in this subsection, against the tax imposed by this 14 article, for hiring and employing, for not less than one year and for 15 not less than thirty-five hours each week, a qualified veteran within 16 the state. The taxpayer may claim the credit in the year in which the 17 qualified veteran completes one year of employment by the taxpayer. If 18 the taxpayer claims the credit allowed under this subsection, the 19 taxpayer may not use the hiring of a qualified veteran that is the basis 20 for this credit in the basis of any other credit allowed under this 21 article. 22 (B) who commences employment by the qualified taxpayer on or after 23 January first, two thousand fourteen, and before January first, two 24 thousand [twenty-one] twenty-two; and 25 § 3. Paragraph 1 and subparagraph (B) of paragraph 2 of subdivision 26 (g-1) of section 1511 of the tax law, as amended by section 3 of part B 27 of chapter 59 of the laws of 2020, are amended to read as follows: 28 (1) Allowance of credit. For taxable years beginning on or after Janu- 29 ary first, two thousand fifteen and before January first, two thousand 30 [twenty-two] twenty-three, a taxpayer shall be allowed a credit, to be 31 computed as provided in this subdivision, against the tax imposed by 32 this article, for hiring and employing, for not less than one year and 33 for not less than thirty-five hours each week, a qualified veteran with- 34 in the state. The taxpayer may claim the credit in the year in which 35 the qualified veteran completes one year of employment by the taxpayer. 36 If the taxpayer claims the credit allowed under this subdivision, the 37 taxpayer may not use the hiring of a qualified veteran that is the basis 38 for this credit in the basis of any other credit allowed under this 39 article. 40 (B) who commences employment by the qualified taxpayer on or after 41 January first, two thousand fourteen, and before January first, two 42 thousand [twenty-one] twenty-two; and 43 § 4. This act shall take effect immediately. 44 PART JJ 45 Section 1. Section 12 of part V of chapter 61 of the laws of 2011, 46 amending the economic development law, the tax law and the real property 47 tax law, relating to establishing the economic transformation and facil- 48 ity redevelopment program and providing tax benefits under that program, 49 is amended to read as follows: 50 § 12. This act shall take effect immediately and shall expire and be 51 deemed repealed December 31, [2021] 2026. 52 § 2. Paragraph (a) of subdivision 11 of section 400 of the economic 53 development law, as amended by section 1 of part GG of chapter 58 of the 54 laws of 2020, is amended to read as follows:S. 2509--C 90 A. 3009--C 1 (a) a correctional facility, as defined in paragraph (a) of subdivi- 2 sion four of section two of the correction law, that has been selected 3 by the governor of the state of New York for closure after April first, 4 two thousand eleven but no later than March thirty-first, two thousand 5 [twenty-one] twenty-six; or 6 § 3. This act shall take effect immediately; provided, however, that 7 the amendments to section 400 of the economic development law made by 8 section two of this act shall not affect the repeal of such section and 9 shall be deemed repealed therewith. 10 PART KK 11 Section 1. The opening paragraph of section 1310 of the general busi- 12 ness law, as added by section 2 of part X of chapter 55 of the laws of 13 2018, is amended to read as follows: 14 Except as otherwise provided in this article, the program shall be 15 implemented, and enrollment of employees shall begin[, within twenty-16four months after the effective date of this article] no later than 17 December thirty-first, two thousand twenty-one. The provisions of this 18 section shall be in force after the board opens the program for enroll- 19 ment. 20 § 2. Section 1315 of the general business law, as added by section 2 21 of part X of chapter 55 of the laws of 2018, is amended to read as 22 follows: 23 § 1315. Delayed implementation. The board may delay the implementation 24 of the program an additional twelve months beyond the [twenty-four25months] date established in section thirteen hundred ten of this article 26 if the board determines that further delay is necessary to address 27 legal, financial or other programmatic concerns impacting the viability 28 of the program. The board shall provide reasonable notice of such delay 29 to the governor, the commissioner, the speaker of the assembly, the 30 temporary president of the senate, the chair of the assembly ways and 31 means committee, the chair of the senate finance committee, the chair of 32 the assembly labor committee, and the chair of the senate labor commit- 33 tee. 34 § 3. This act shall take effect immediately. 35 PART LL 36 Section 1. Subdivision 2 of section 1355 of the racing, pari-mutuel 37 wagering and breeding law, as added by chapter 174 of the laws of 2013, 38 is amended to read as follows: 39 2. If an applicant that does not possess either a pari-mutuel wagering 40 license or franchise awarded pursuant to article two or three of this 41 chapter is issued a gaming facility license pursuant to this article[,42the licensee shall pay]: 43 (a) For the periods prior to March sixteenth, two thousand twenty, the 44 licensee shall pay: 45 (i) an amount to horsemen for purses at the licensed racetracks in the 46 region that will assure the purse support from video lottery gaming 47 facilities in the region to the licensed racetracks in the region to be 48 maintained at the same dollar levels realized in two thousand thirteen 49 to be adjusted by the consumer price index for all urban consumers, as 50 published annually by the United States department of labor bureau of 51 labor statistics; andS. 2509--C 91 A. 3009--C 1 [(b)] (ii) amounts to the agricultural and New York state horse breed- 2 ing development fund and the New York state thoroughbred breeding and 3 development fund to maintain payments from video lottery gaming facili- 4 ties in the region to such funds to be maintained at the same dollar 5 levels realized in two thousand thirteen to be adjusted by the consumer 6 price index for all urban consumers, as published annually by the United 7 States department of labor bureau of labor statistics[.]; and 8 (b) Beginning on March sixteenth, two thousand twenty and for all time 9 thereafter, the licensee shall pay an amount to horsemen for purses at 10 the licensed racetracks in the region and an amount to the agricultural 11 and New York state horse breeding development fund and the New York 12 state thoroughbred breeding and development fund that, in aggregate, 13 shall be equal to the product of three and eight-tenths percent multi- 14 plied by the gross gaming revenue from slot machines of the licensee for 15 the applicable calendar year, provided that such amount shall not exceed 16 the amount paid by the licensee to such horsemen and breeders funds for 17 the full two thousand nineteen calendar year adjusted annually by the 18 lesser of (i) consumer price index for all urban consumers, as published 19 annually by the United States department of labor bureau of labor 20 statistics or (ii) two and four-tenths percent. Of the amount paid 21 pursuant to this paragraph, eighty-seven percent will be paid to the 22 horsemen and the remainder will be paid to the agricultural and New York 23 state horse breeding development fund and the New York state thorough- 24 bred breeding and development fund. 25 (c) Aggregate payments owed for the calendar year of two thousand 26 twenty pursuant to paragraphs (a) and (b) of this subdivision shall be 27 payable in two thousand twenty-one in three installments of four hundred 28 sixty thousand dollars in April, July and October with the remainder 29 payable in December, with eighty-seven percent of the aggregate payable 30 to the horsemen and the remainder payable to the breeders funds. 31 Payments owed for calendar years two thousand twenty-one and thereafter 32 shall be payable in calendar quarterly installments, within thirty days 33 of the completion of the preceding calendar quarter. 34 § 2. This act shall take effect immediately. 35 PART MM 36 Section 1. Subdivision (a) of section 1115 of the tax law is amended 37 by adding a new paragraph 46 to read as follows: 38 (46) Breast pump replacement parts and breast pump collection and 39 storage supplies to an individual purchaser for home use. For purposes 40 of this subdivision: 41 (A) "Breast pump replacement parts" shall mean items used in conjunc- 42 tion with a breast pump to collect milk expressed from a human breast 43 and shall include, but not be limited to: breast shields and breast 44 shield connectors; breast pump tubes and tubing adapters; breast pump 45 valves and membranes; backflow protectors and backflow protector adapt- 46 ers; and bottles and bottle caps specific to the operation of the breast 47 pump. "Breast pump replacement parts" does not include storage bags and 48 infant feeding bottles that are not specifically designed for, or a 49 component part of, a breast pump. 50 (B) "Breast pump collection and storage supplies" shall mean breast 51 milk storage bags used to collect breast milk and to store collected 52 breast milk until it is ready for consumption. 53 § 2. This act shall take effect on the first day of a sales tax quar- 54 terly period, as described in subdivision (b) of section 1136 of the taxS. 2509--C 92 A. 3009--C 1 law, beginning at least ninety days after the date this act shall have 2 become a law and shall apply to sales made on or after such date. 3 PART NN 4 Section 1. (a) Notwithstanding any provision of law to the contrary, 5 for the duration of the state disaster emergency pursuant to executive 6 order 202 of 2020, a taxpayer that has required some or all of its 7 employees to work remotely as a result of the outbreak of novel corona- 8 virus, COVID-19, may designate such remote work as having been performed 9 at the location such work was performed prior to the declaration of such 10 state disaster emergency for tax benefits that are based on maintaining 11 a presence within the state or within specific areas of the state, 12 including but not limited to those provided pursuant to article seven- 13 teen of the economic development law and sections 31 and 39 of the tax 14 law. 15 (b) Eligible businesses shall be required to certify, that for the 16 entire period the benefit is claimed, the business continued to operate 17 within the state. 18 (c) Under no circumstances shall a business be eligible for tax bene- 19 fits based on maintaining a presence within the state or within specific 20 areas of the state for any time period in which the business moved its 21 operations outside of the state. 22 § 2. This act shall take effect immediately and shall be deemed to 23 have been in full force and effect on or after March 7, 2020 and shall 24 expire on the date of expiration of the state disaster emergency pursu- 25 ant to executive order 202 of 2020 or December 31, 2021, whichever is 26 sooner; provided that the commissioner of taxation and finance shall 27 notify the legislative bill drafting commission upon the occurrence of 28 the expiration of the state disaster emergency pursuant to executive 29 order 202 of 2020, as amended, in order that the commission may maintain 30 an accurate and timely effective data base of the official text of the 31 laws of the state of New York in furtherance of effectuating the 32 provisions of section 44 of the legislative law and section 70-b of the 33 public officers law. 34 PART OO 35 Section 1. Notwithstanding the provisions of section six hundred 36 eighty-four of the tax law, for good cause shown, the commissioner may 37 waive interest on any underpayment of tax imposed under article 22 or 38 pursuant to the authority of article 30 or 30-A of such law for taxable 39 year two thousand twenty that is due solely to insufficient withholding 40 of tax on unemployment compensation. 41 § 2. This act shall take effect immediately. 42 PART PP 43 Section 1. This act enacts into law components of legislation relating 44 to the pandemic recovery and restart program. Each component is wholly 45 contained within a Subpart identified as Subparts A through B. The 46 effective date for each particular provision contained within such 47 Subpart is set forth in the last section of such Subpart. Any provision 48 in any section contained within a Subpart, including the effective date 49 of the Subpart, which makes reference to a section "of this act", when 50 used in connection with that particular component, shall be deemed toS. 2509--C 93 A. 3009--C 1 mean and refer to the corresponding section of the Subpart in which it 2 is found. Section three of this act sets forth the general effective 3 date of this act. 4 SUBPART A 5 Section 1. The economic development law is amended by adding a new 6 article 25 to read as follows: 7 ARTICLE 25 8 RESTAURANT RETURN-TO-WORK TAX CREDIT PROGRAM 9 Section 470. Short title. 10 471. Statement of legislative findings and declaration. 11 472. Definitions. 12 473. Eligibility criteria. 13 474. Application and approval process. 14 475. Restaurant return-to-work tax credit. 15 476. Powers and duties of the commissioner. 16 477. Maintenance of records. 17 478. Reporting. 18 479. Cap on tax credit. 19 § 470. Short title. This article shall be known and may be cited as 20 the "restaurant return-to-work tax credit program act". 21 § 471. Statement of legislative findings and declaration. It is hereby 22 found and declared that New York state needs, as a matter of public 23 policy, to create financial incentives for restaurants that have 24 suffered economic harm as a result of the COVID-19 pandemic to expe- 25 ditiously rehire workers and increase total employment. The restaurant 26 return-to-work tax credit program is created to provide financial incen- 27 tives to economically harmed restaurants to offer relief, expedite their 28 hiring efforts, and reduce the duration and severity of the current 29 economic difficulties. 30 § 472. Definitions. For the purposes of this article: 31 1. "Average full-time employment" shall mean the average number of 32 full-time equivalent positions employed by a business entity in an 33 eligible industry during a given period. 34 2. "Average starting full-time employment" shall be calculated as the 35 average number of full-time equivalent positions employed by a business 36 entity in an eligible industry between January first, two thousand twen- 37 ty-one, and March thirty-first, two thousand twenty-one. 38 3. "Average ending full-time employment" shall be calculated as the 39 average number of full-time equivalent positions employed by a business 40 entity in an eligible industry between April first, two thousand twen- 41 ty-one, and either August thirty-first, two thousand twenty-one, or 42 December thirty-first, two thousand twenty-one, whichever date the busi- 43 ness entity chooses to use. 44 4. "Certificate of tax credit" means the document issued to a business 45 entity by the department after the department has verified that the 46 business entity has met all applicable eligibility criteria in this 47 article. The certificate shall specify the exact amount of the tax cred- 48 it under this article that a business entity may claim, pursuant to 49 section four hundred seventy-five of this article. 50 5. "Commissioner" shall mean commissioner of the department of econom- 51 ic development. 52 6. "Department" shall mean the department of economic development. 53 7. "Eligible industry" means a business entity operating predominantly 54 in the COVID-19 impacted food services sector.S. 2509--C 94 A. 3009--C 1 8. "Net employee increase" means an increase of at least one full-time 2 equivalent employee between the average starting full-time employment 3 and the average ending full-time employment of a business entity. 4 9. "COVID-19 impacted food services sector" means: 5 (a) independently owned establishments that are located inside the 6 city of New York and have been subjected to a ban on indoor dining for 7 over six months and are primarily organized to prepare and provide 8 meals, and/or beverages to customers for consumption, including for 9 immediate indoor on-premises consumption, as further defined in regu- 10 lations pursuant to this article; and 11 (b) independently owned establishments that are located outside of the 12 city of New York in an area which has been and/or remains designated by 13 the department of health as either an orange zone or red zone pursuant 14 to Executive Order 202.68 as amended, and for which such designation was 15 or has been in effect and resulted in additional restrictions on indoor 16 dining for at least thirty consecutive days, and are primarily organized 17 to prepare and provide meals, and/or beverages to customers for consump- 18 tion, including for immediate indoor on-premises consumption, as further 19 defined in regulations pursuant to this article. 20 § 473. Eligibility criteria. 1. To be eligible for a tax credit under 21 the restaurant return-to-work tax credit program, a business entity 22 must: 23 (a) be a small business as defined in section one hundred thirty-one 24 of this chapter and have fewer than one hundred full-time job equiv- 25 alents in New York state as of April first, two thousand twenty-one; 26 (b) operate a business location in New York state that is primarily 27 organized to accept payment for meals and/or beverages including from 28 in-person customers; 29 (c) operate predominantly in the COVID-19 impacted food services 30 sector; provided, however, that the department, in its regulations 31 promulgated pursuant to this article, shall have the authority to list 32 certain types of establishments as ineligible; 33 (d) have experienced economic harm as a result of the COVID-19 emer- 34 gency as evidenced by a year-to-year decrease of at least forty percent 35 in New York state between the second quarter of two thousand nineteen 36 and the second quarter of two thousand twenty or the third quarter of 37 two thousand nineteen and the third quarter of two thousand twenty for 38 one or both of: (i) gross receipts or (ii) average full-time employment; 39 and 40 (e) have demonstrated a net employee increase. 41 2. A business entity must be in substantial compliance with any public 42 health or other emergency orders or regulations related to the entity's 43 sector or other laws and regulations as determined by the commissioner. 44 In addition, a business entity may not owe past due state taxes or local 45 property taxes unless the business entity is making payments and comply- 46 ing with an approved binding payment agreement entered into with the 47 taxing authority. 48 § 474. Application and approval process. 1. A business entity must 49 submit a complete application as prescribed by the commissioner. 50 2. The commissioner shall establish procedures and a timeframe for 51 business entities to submit applications. As part of the application, 52 each business entity must: 53 (a) provide evidence in a form and manner prescribed by the commis- 54 sioner of their business eligibility; 55 (b) agree to allow the department of taxation and finance to share the 56 business entity's tax information with the department. However, anyS. 2509--C 95 A. 3009--C 1 information shared as a result of this program shall not be available 2 for disclosure or inspection under the state freedom of information law; 3 (c) agree to allow the department of labor to share its tax and 4 employer information with the department. However, any information 5 shared as a result of this program shall not be available for disclosure 6 or inspection under the state freedom of information law; 7 (d) allow the department and its agents access to any and all books 8 and records the department may require to monitor compliance; 9 (e) certify, under penalty of perjury, that it is in substantial 10 compliance with all emergency orders or public health regulations 11 currently required of such entity, and local, and state tax laws; and 12 (f) agree to provide any additional information required by the 13 department relevant to this article. 14 3. After reviewing a business entity's completed final application and 15 determining that the business entity meets the eligibility criteria as 16 set forth in this article, the department may issue to that business 17 entity a certificate of tax credit. A business entity may claim the tax 18 credit in the taxable year that includes December thirty-first, two 19 thousand twenty-one. 20 § 475. Restaurant return-to-work tax credit. 1. A business entity in 21 the restaurant return-to-work tax credit program that meets the eligi- 22 bility requirements of section four hundred seventy-three of this arti- 23 cle may be eligible to claim a credit equal to five thousand dollars per 24 each full-time equivalent net employee increase as defined in subdivi- 25 sion eight of section four hundred seventy-two of this article. 26 2. A business entity, including a partnership, limited liability 27 company and subchapter S corporation, may not receive in excess of fifty 28 thousand dollars in tax credits under this program. 29 3. The credit shall be allowed as provided in sections forty-six, 30 subdivision fifty-six of section two hundred ten-B and subsection (lll) 31 of section six hundred six of the tax law. 32 § 476. Powers and duties of the commissioner. 1. The commissioner may 33 promulgate regulations establishing an application process and eligibil- 34 ity criteria, that will be applied consistent with the purposes of this 35 article, so as not to exceed the annual cap on tax credits set forth in 36 section four hundred seventy-nine of this article which, notwithstanding 37 any provisions to the contrary in the state administrative procedure 38 act, may be adopted on an emergency basis. 39 2. The commissioner shall, in consultation with the department of 40 taxation and finance, develop a certificate of tax credit that shall be 41 issued by the commissioner to eligible businesses. Such certificate 42 shall contain such information as required by the department of taxation 43 and finance. 44 3. The commissioner shall solely determine the eligibility of any 45 applicant applying for entry into the program and shall remove any busi- 46 ness entity from the program for failing to meet any of the requirements 47 set forth in section four hundred seventy-three of this article, or for 48 failing to meet the requirements set forth in subdivision one of section 49 four hundred seventy-four of this article. 50 § 477. Maintenance of records. Each business entity participating in 51 the program shall keep all relevant records for their duration of 52 program participation for at least three years. 53 § 478. Reporting. Each business entity participating in this program 54 must submit a performance report to the department at a time prescribed 55 in regulations by the commissioner. The commissioner shall on or before 56 April first, two thousand twenty-two and every quarter thereafter, untilS. 2509--C 96 A. 3009--C 1 program funds are fully expended, submit a report to the governor, the 2 temporary president of the senate, the speaker of the assembly, the 3 chair of the senate finance committee, and the chair of the assembly 4 ways and means committee, setting forth the activities undertaken by the 5 program. Such report shall include, but not necessarily be limited to, 6 the following in each reporting period: total number of participants 7 approved and the economic development region in which the business is 8 located; total amount of advance payments disbursed and tax credits 9 claimed, and average amount of advance payments disbursed and tax credit 10 claimed; names of advance payment recipients and tax credits claimed; 11 total number of rehired jobs created; and such other information as the 12 commissioner determines necessary and appropriate to effectuate the 13 purpose of the program. Such reports shall, at the same time, be 14 included on the department's website and any other publicly accessible 15 database that list economic development programs as determined by the 16 department. 17 § 479. Cap on tax credit. The total amount of tax credits listed on 18 certificates of tax credit issued by the commissioner pursuant to this 19 article may not exceed thirty-five million dollars. 20 § 2. The tax law is amended by adding a new section 46 to read as 21 follows: 22 § 46. Restaurant return-to-work tax credit. (a) Allowance of credit. A 23 taxpayer subject to tax under article nine-A or twenty-two of this chap- 24 ter shall be allowed a credit against such tax, pursuant to the 25 provisions referenced in subdivision (f) of this section. The amount of 26 the credit is equal to the amount determined pursuant to section four 27 hundred seventy-five of the economic development law. No cost or expense 28 paid or incurred by the taxpayer which is included as part of the calcu- 29 lation of this credit shall be the basis of any other tax credit allowed 30 under this chapter. 31 (b) Eligibility. To be eligible for the restaurant return-to-work tax 32 credit, the taxpayer shall have been issued a certificate of tax credit 33 by the department of economic development pursuant to subdivision two of 34 section four hundred seventy-four of the economic development law, which 35 certificate shall set forth the amount of the credit that may be claimed 36 for the taxable year. The taxpayer shall be allowed to claim only the 37 amount listed on the certificate of tax credit for that taxable year. A 38 taxpayer that is a partner in a partnership, member of a limited liabil- 39 ity company or shareholder in a subchapter S corporation that has 40 received a certificate of tax credit shall be allowed its pro rata share 41 of the credit earned by the partnership, limited liability company or 42 subchapter S corporation. 43 (c) Tax return requirement and advance payment option. (1) The taxpay- 44 er shall be required to attach to its tax return in the form prescribed 45 by the commissioner, proof of receipt of its certificate of tax credit 46 issued by the commissioner of the department of economic development. 47 (2) Taxpayers who choose to use August thirty-first, two thousand 48 twenty-one as the last date to calculate their average ending full-time 49 employment and have received their certificate of tax credit by November 50 fifteenth, two thousand twenty-one shall have the option to request an 51 advance payment of the amount of tax credit they are allowed under this 52 section. A taxpayer must submit such request to the department in the 53 manner prescribed by the commissioner after it has been issued a certif- 54 icate of tax credit by the department of economic development pursuant 55 to subdivision two of section four hundred seventy-four of the economic 56 development law (or such certificate has been issued to a partnership,S. 2509--C 97 A. 3009--C 1 limited liability company or subchapter S corporation in which it is a 2 partner, member or shareholder, respectively), but such request must be 3 submitted no later than November fifteenth, two thousand twenty-one. For 4 those taxpayers who have requested an advance payment and for whom the 5 commissioner has determined eligible for this credit, the commissioner 6 shall advance a payment of the tax credit allowed to the taxpayer. 7 However, in the case of a taxpayer subject to article nine-A of this 8 chapter, such payment shall be equal to the amount of credit allowed to 9 the taxpayer less twenty-five dollars. Such twenty-five dollars shall 10 represent a partial payment of tax owed by the taxpayer under article 11 nine-A, including any fixed dollar minimum owed under paragraph (d) of 12 subdivision one of section two hundred ten of this chapter. When a 13 taxpayer files its return for the taxable year, such taxpayer shall 14 properly reconcile the advance payment and any partial payment of fixed 15 dollar minimum tax, if applicable, on the taxpayer's return. 16 (d) Information sharing. Notwithstanding any provision of this chap- 17 ter, employees of the department of economic development and the depart- 18 ment shall be allowed and are directed to share and exchange: 19 (1) information derived from tax returns or reports that is relevant 20 to a taxpayer's eligibility to participate in the restaurant return-to- 21 work tax credit program; 22 (2) information regarding the credit applied for, allowed or claimed 23 pursuant to this section and taxpayers that are applying for the credit 24 or that are claiming the credit; and 25 (3) information contained in or derived from credit claim forms 26 submitted to the department and applications for admission into the 27 restaurant return-to-work tax credit program. Except as provided in 28 paragraph two of this subdivision, all information exchanged between the 29 department of economic development and the department shall not be 30 subject to disclosure or inspection under the state's freedom of infor- 31 mation law. 32 (e) Credit recapture. If a certificate of tax credit issued by the 33 department of economic development under article twenty-five of the 34 economic development law is revoked by such department, the amount of 35 credit described in this section and claimed by the taxpayer prior to 36 that revocation shall be added back to tax in the taxable year in which 37 any such revocation becomes final. 38 (f) Cross references. For application of the credit provided for in 39 this section, see the following provisions of this chapter: 40 (1) article 9-A: section 210-B, subdivision 56; 41 (2) article 22: section 606, subsection (lll). 42 § 3. Section 210-B of the tax law is amended by adding a new subdivi- 43 sion 56 to read as follows: 44 56. Restaurant return-to-work tax credit. (a) Allowance of credit. A 45 taxpayer shall be allowed a credit, to be computed as provided in 46 section forty-six of this chapter, against the taxes imposed by this 47 article. 48 (b) Application of credit. The credit allowed under this subdivision 49 for the taxable year shall not reduce the tax due for such year to less 50 than the amount prescribed in paragraph (d) of subdivision one of 51 section two hundred ten of this article. However, if the amount of 52 credit allowed under this subdivision for the taxable year reduces the 53 tax to such amount or if the taxpayer otherwise pays tax based on the 54 fixed dollar minimum amount, any amount of credit thus not deductible in 55 such taxable year shall be treated as an overpayment of tax to be cred- 56 ited or refunded in accordance with the provisions of section one thou-S. 2509--C 98 A. 3009--C 1 sand eighty-six of this chapter. Provided, however, the provisions of 2 subsection (c) of section one thousand eighty-eight of this chapter 3 notwithstanding, no interest will be paid thereon. 4 § 4. Section 606 of the tax law is amended by adding a new subsection 5 (lll) to read as follows: 6 (lll) Restaurant return-to-work tax credit. (1) Allowance of credit. 7 A taxpayer shall be allowed a credit, to be computed as provided in 8 section forty-six of this chapter, against the tax imposed by this arti- 9 cle. 10 (2) Application of credit. If the amount of the credit allowed under 11 this subsection for the taxable year exceeds the taxpayer's tax for such 12 year, the excess shall be treated as an overpayment of tax to be credit- 13 ed or refunded in accordance with the provisions of section six hundred 14 eighty-six of this article, provided, however, that no interest will be 15 paid thereon. 16 § 5. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 17 of the tax law is amended by adding a new clause (xlvii) to read as 18 follows: 19 (xlvii) Restaurant return-to-work Amount of credit under 20 tax credit subdivision fifty-six of 21 section two hundred ten-B 22 § 6. This act shall take effect immediately. 23 SUBPART B 24 Section 1. The tax law is amended by adding a new section 24-c to read 25 as follows: 26 § 24-c. New York city musical and theatrical production tax credit. 27 (a) (1) Allowance of credit. A taxpayer that is a qualified New York 28 city musical and theatrical production company, or is a sole proprietor 29 of or a member of a partnership that is a qualified New York city 30 musical and theatrical production company, and that is subject to tax 31 under article nine-A or twenty-two of this chapter, shall be allowed a 32 credit against such tax, pursuant to the provisions referred to in 33 subdivision (d) of this section, and to be computed as provided in this 34 section. 35 (2) The amount of the credit shall be the product (or pro rata share 36 of the product, in the case of a member of a partnership) of twenty-five 37 percent and the sum of the qualified production expenditures paid for 38 during the qualified New York city musical and theatrical production's 39 credit period. Provided however that the amount of the credit cannot 40 exceed three million dollars per qualified New York city musical and 41 theatrical production for productions whose first performance is during 42 the first year in which applications are accepted. For productions whose 43 first performance is during the second year in which applications are 44 accepted, such cap shall decrease to one million five hundred thousand 45 dollars per qualified New York city musical and theatrical production 46 unless the New York city tourism economy has not sufficiently recovered, 47 as determined by the department of economic development in consultation 48 with the division of the budget. In determining whether the New York 49 city tourism economy has sufficiently recovered, the department of 50 economic development will perform an analysis of key New York city 51 economic indicators which shall include, but not be limited to, hotel 52 occupancy rates and travel metrics. The department of economic develop- 53 ment's analysis shall also be informed by the status of any remaining 54 COVID-19 restrictions affecting New York city musical and theatricalS. 2509--C 99 A. 3009--C 1 productions. In no event shall a qualified New York city musical and 2 theatrical production be eligible for more than one credit under this 3 program. 4 (3) No qualified production expenditures used by a taxpayer either as 5 the basis for the allowance of the credit provided pursuant to this 6 section or used in the calculation of the credit provided pursuant to 7 this section shall be used by such taxpayer to claim any other credit 8 allowed pursuant to this chapter. 9 (b) Definitions. As used in this section, the following terms shall 10 have the following meanings: 11 (1) "Qualified musical and theatrical production" means a for-profit 12 live, dramatic stage presentation that, in its original or adaptive 13 version, is performed in a qualified New York city production facility, 14 whether or not such production was performed in a qualified New York 15 city production facility prior to the state disaster emergency pursuant 16 to executive order two hundred two of two thousand twenty. 17 (2) "Qualified production expenditure" means any costs for tangible 18 property used and services performed directly and predominantly in the 19 production of a qualified musical and theatrical production within the 20 state of New York, including: (i) expenditures for design, construction 21 and operation, including sets, special and visual effects, costumes, 22 wardrobes, make-up, accessories and costs associated with sound, light- 23 ing, and staging; (ii) all salaries, wages, fees, and other compensation 24 including related benefits for services performed of which the total 25 allowable expense shall not exceed two hundred thousand dollars per 26 week; and (iii) technical and crew production costs, such as expendi- 27 tures for a qualified New York city production facility, or any part 28 thereof, props, make-up, wardrobe, costumes, equipment used for special 29 and visual effects, sound recording, set construction, and lighting. 30 Qualified production expenditure does not include any costs incurred 31 prior to the credit period of a qualified New York city musical and 32 theatrical production company. 33 (3) "Qualified New York city production facility" means a facility 34 located within the city of New York (i) in which live theatrical 35 productions are or are intended to be primarily presented, (ii) that 36 contains at least one stage, a seating capacity of five hundred or more 37 seats, and dressing rooms, storage areas, and other ancillary amenities 38 necessary for the qualified musical and theatrical production, and (iii) 39 for which receipts attributable to ticket sales constitute seventy-five 40 percent or more of gross receipts of the facility. 41 (4) "Qualified New York city musical and theatrical production compa- 42 ny" is a corporation, partnership, limited partnership, or other entity 43 or individual which or who is principally engaged in the production of a 44 qualified musical or theatrical production that is to be performed in a 45 qualified New York city production facility. 46 (5) (i) "The credit period of a qualified New York city musical and 47 theatrical production company" is the period starting on the production 48 start date and ending on the earlier of the date the qualified musical 49 and theatrical production has expended sufficient qualified production 50 expenditures to reach its credit cap, March thirty-first, two thousand 51 twenty-three or the date the qualified musical and theatrical production 52 closes. 53 (ii) "The production start date" is the date that is up to twelve 54 weeks prior to the first performance of the qualified musical and theat- 55 rical production.S. 2509--C 100 A. 3009--C 1 (c) The credit shall be allowed for the taxable year beginning on or 2 after January first, two thousand twenty-one but before January first, 3 two thousand twenty-four. A qualified New York city musical and theat- 4 rical production company shall claim the credit in the year in which its 5 credit period ends. 6 (d) Cross-references. For application of the credit provided for in 7 this section, see the following provisions of this chapter: 8 (1) article 9-A: section 210-B: subdivision 57; 9 (2) article 22: section 606: subsection (mmm). 10 (e) Notwithstanding any provision of this chapter, (i) employees and 11 officers of the department of economic development and the department 12 shall be allowed and are directed to share and exchange information 13 regarding the credits applied for, allowed, or claimed pursuant to this 14 section and taxpayers who are applying for credits or who are claiming 15 credits, including information contained in or derived from credit claim 16 forms submitted to the department and applications for certification 17 submitted to the department of economic development, and (ii) the 18 commissioner and the commissioner of the department of economic develop- 19 ment may release the names and addresses of any qualified New York city 20 musical and theatrical production company entitled to claim this credit 21 and the amount of the credit earned by such company. 22 (f) Maximum amount of credits. (1) The aggregate amount of tax credits 23 allowed under this section, subdivision fifty-seven of section two 24 hundred ten-B and subsection (mmm) of section six hundred six of this 25 chapter shall be one hundred million dollars. Such aggregate amount of 26 credits shall be allocated by the department of economic development 27 among taxpayers based on the date of first performance of the qualified 28 musical and theatrical production. 29 (2) The commissioner of economic development, after consulting with 30 the commissioner, shall promulgate regulations to establish procedures 31 for the allocation of tax credits as required by this section. Such 32 rules and regulations shall include provisions describing the applica- 33 tion process, the due dates for such applications, the standards that 34 will be used to evaluate the applications, the documentation that will 35 be provided by applicants to substantiate to the department the amount 36 of qualified production expenditures of such applicants, and such other 37 provisions as deemed necessary and appropriate. Notwithstanding any 38 other provisions to the contrary in the state administrative procedure 39 act, such rules and regulations may be adopted on an emergency basis. 40 In no event shall a qualified New York city musical and theatrical 41 production submit an application for this program after December thir- 42 ty-first, two thousand twenty-two. 43 (g) Any qualified New York city musical and theatrical production 44 company that performs in a qualified New York city production facility 45 and applies to receive a credit under this section shall be required to: 46 (1) participate in a New York state diversity and arts job training 47 program; (2) create and implement a plan to ensure that their production 48 is available and accessible for low-or no-cost to low income New York- 49 ers; and (3) contribute to the New York state council on the arts, 50 cultural program fund an amount up to fifty percent of the total credits 51 received if its production earns ongoing revenue prospectively after the 52 end of the credit period that is at least equal to two hundred percent 53 of its ongoing production costs, with such amount payable from twenty- 54 five percent of net operating profits, such amounts payable on a monthly 55 basis, up until such fifty percent of the total credit amount isS. 2509--C 101 A. 3009--C 1 reached. Any funds deposited pursuant to this subdivision may be used 2 for arts and cultural educational and workforce development programs. 3 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 4 sion 57 to read as follows: 5 57. New York city musical and theatrical production tax credit. (a) 6 Allowance of credit. A taxpayer shall be allowed a credit, to be 7 computed as provided in section twenty-four-c of this chapter, against 8 the taxes imposed by this article. 9 (b) Application of credit. The credit allowed under this subdivision 10 for the taxable year shall not reduce the tax due for such year to less 11 than the amount prescribed in paragraph (d) of subdivision one of 12 section two hundred ten of this article. However, if the amount of 13 credit allowed under this subdivision for the taxable year reduces the 14 tax to such amount or if the taxpayer otherwise pays tax based on the 15 fixed dollar minimum amount, any amount of credit thus not deductible in 16 such taxable year shall be treated as an overpayment of tax to be cred- 17 ited or refunded in accordance with the provisions of section one thou- 18 sand eighty-six of this chapter. Provided, however, the provisions of 19 subsection (c) of section one thousand eighty-eight of this chapter 20 notwithstanding, no interest shall be paid thereon. 21 § 3. Section 606 of the tax law is amended by adding a new subsection 22 (mmm) to read as follows: 23 (mmm) New York city musical and theatrical production tax credit. (1) 24 Allowance of credit. A taxpayer shall be allowed a credit, to be 25 computed as provided in section twenty-four-c of this chapter, against 26 the tax imposed by this article. 27 (2) Application of credit. If the amount of the credit allowed under 28 this subsection for the taxable year exceeds the taxpayer's tax for such 29 year, the excess shall be treated as an overpayment of tax to be credit- 30 ed or refunded in accordance with the provisions of section six hundred 31 eighty-six of this article, provided, however, that no interest shall be 32 paid thereon. 33 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 34 of the tax law is amended by adding a new clause (xlviii) to read as 35 follows: 36 (xlviii) New York city musical Amount of credit under 37 and theatrical production subdivision fifty-seven of 38 tax credit section two hundred ten-B 39 § 5. The state finance law is amended by adding a new section 99-ll to 40 read as follows: 41 § 99-ll. New York state council on the arts cultural programs fund. 1. 42 There is hereby established in the joint custody of the state comp- 43 troller and commissioner of taxation and finance a special fund to be 44 known as the "New York state council on the arts cultural program fund". 45 2. Such fund shall consist of all revenues received by the state, 46 pursuant to the provisions of section twenty-four-c of the tax law and 47 all other moneys appropriated thereto from any other fund or source 48 pursuant to law. Nothing contained in this section shall prevent the 49 state from receiving grants, gifts or bequests for the purposes of the 50 fund as defined in this section and depositing them into the fund 51 according to law. 52 3. On or before the first day of February two thousand twenty-four, 53 the executive director of the New York state council on the arts shall 54 provide a written report to the temporary president of the senate, the 55 speaker of the assembly, the chair of the senate finance committee, the 56 chair of the assembly ways and means committee, the chair of the senateS. 2509--C 102 A. 3009--C 1 committee on health, the chair of the assembly health committee, the 2 state comptroller and the public. Such report shall include how the 3 monies of the fund were utilized during the preceding calendar year, and 4 shall include: 5 (a) the amount of money disbursed from the fund and the award process 6 used for such disbursements; 7 (b) recipients of awards from the fund; 8 (c) the amount awarded to each; 9 (d) the purposes for which such awards were granted; and 10 (e) a summary financial plan for such monies which shall include esti- 11 mates of all receipts and all disbursements for the current and succeed- 12 ing fiscal years, along with the actual results from the prior fiscal 13 year. 14 4. Moneys shall be payable from the fund on the audit and warrant of 15 the comptroller on vouchers approved and certified by the executive 16 director of the New York state council on the arts. 17 5. The moneys in such fund shall be expended for the purpose of 18 supplementing art and cultural programs for secondary and elementary 19 children, including programs that increase access to art and cultural 20 programs and events for children in underserved communities. 21 § 6. This act shall take effect immediately and shall apply to taxable 22 years beginning on or after January 1, 2021, and before January 1, 2024 23 and shall expire and be deemed repealed on January 1, 2024; provided, 24 however that the obligations under paragraph 3 of subdivision g of 25 section 24-c of the tax law, as added by section one of this act, shall 26 remain in effect until December 31, 2025. 27 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 28 sion, section or part of this act shall be adjudged by any court of 29 competent jurisdiction to be invalid, such judgment shall not affect, 30 impair, or invalidate the remainder thereof, but shall be confined in 31 its operation to the clause, sentence, paragraph, subdivision, section 32 or part thereof directly involved in the controversy in which such judg- 33 ment shall have been rendered. It is hereby declared to be the intent of 34 the legislature that this act would have been enacted even if such 35 invalid provisions had not been included herein. 36 § 3. This act shall take effect immediately provided, however, that 37 the applicable effective date of Subparts A through B of this act shall 38 be as specifically set forth in the last section of such Subparts. 39 PART QQ 40 Section 1. Paragraph 5 of subsection (a) of section 688 of the tax 41 law, as amended by chapter 61 of the laws of 1989, is amended to read as 42 follows: 43 (5) Amounts of less than [one dollar] five dollars. No interest shall 44 be allowed or paid if the amount thereof is less than [one dollar] five 45 dollars. 46 § 2. Paragraph 5 of subsection (a) of section 1088 of the tax law, as 47 added by chapter 61 of the laws of 1989, is amended to read as follows: 48 (5) Amounts of less than [one dollar] five dollars. No interest shall 49 be allowed or paid if the amount thereof is less than [one dollar] five 50 dollars. 51 § 3. This act shall take effect immediately. 52 PART RRS. 2509--C 103 A. 3009--C 1 Section 1. Subsection (c) of section 612 of the tax law is amended by 2 adding a new paragraph 44 to read as follows: 3 (44) Any death benefit, to the extent includible in federal adjusted 4 gross income, paid to the taxpayer in a lump sum pursuant to the COVID- 5 19 family death benefit program established by the metropolitan trans- 6 portation authority in two thousand twenty; provided, however, this 7 subtraction shall not exceed five hundred thousand dollars and shall not 8 apply to any benefit payable under such program other than a lump sum 9 death benefit. 10 § 2. This act shall take effect immediately and shall apply to taxable 11 years beginning on or after January 1, 2020. 12 PART SS 13 Section 1. Subparagraph (B) of paragraph 1 of subdivision (a) of 14 section 1115 of the tax law, as amended by section 1 of part CCC of 15 chapter 59 of the laws of 2019, is amended to read as follows: 16 (B) Until May thirty first, two thousand [twenty-one] twenty-two, the 17 food and drink excluded from the exemption provided by clauses (i), (ii) 18 and (iii) of subparagraph (A) of this paragraph, and bottled water, 19 shall be exempt under this subparagraph when sold for one dollar and 20 fifty cents or less through any vending machine that accepts coin or 21 currency only or when sold for two dollars or less through any vending 22 machine that accepts any form of payment other than coin or currency, 23 whether or not it also accepts coin or currency. 24 § 2. This act shall take effect immediately. 25 PART TT 26 Section 1. The restore mother nature bond act is enacted to read as 27 follows: 28 ENVIRONMENTAL BOND ACT OF 2022 29 "RESTORE MOTHER NATURE" 30 Section 1. Short title. 31 2. Creation of state debt. 32 3. Bonds of the state. 33 4. Use of moneys received. 34 § 1. Short title. This act shall be known and may be cited as the 35 "environmental bond act of 2022 restore mother nature". 36 § 2. Creation of state debt. The creation of state debt in an amount 37 not exceeding in the aggregate three billion dollars ($3,000,000,000) is 38 hereby authorized to provide moneys for the single purpose of making 39 environmental improvements that preserve, enhance, and restore New 40 York's natural resources and reduce the impact of climate change by 41 funding capital projects for: restoration and flood risk reduction not 42 less than one billion dollars ($1,000,000,000); open space land conser- 43 vation and recreation up to five hundred fifty million dollars 44 ($550,000,000); climate change mitigation up to seven hundred million 45 dollars ($700,000,000); and, water quality improvement and resilient 46 infrastructure not less than five hundred fifty million dollars 47 ($550,000,000). 48 § 3. Bonds of the state. The state comptroller is hereby authorized 49 and empowered to issue and sell bonds of the state up to the aggregate 50 amount of three billion dollars ($3,000,000,000) for the purposes of 51 this act, subject to the provisions of article 5 of the state finance 52 law. The aggregate principal amount of such bonds shall not exceed threeS. 2509--C 104 A. 3009--C 1 billion dollars ($3,000,000,000) excluding bonds issued to refund or 2 otherwise repay bonds heretofore issued for such purpose; provided, 3 however, that upon any such refunding or repayment, the total aggregate 4 principal amount of outstanding bonds may be greater than three billion 5 dollars ($3,000,000,000) only if the present value of the aggregate debt 6 service of the refunding or repayment bonds to be issued shall not 7 exceed the present value of the aggregate debt service of the bonds to 8 be refunded or repaid. The method for calculating present value shall be 9 determined by law. 10 § 4. Use of moneys received. The moneys received by the state from the 11 sale of bonds sold pursuant to this act shall be expended pursuant to 12 appropriations for capital projects related to design, planning, site 13 acquisition, demolition, construction, reconstruction, and rehabili- 14 tation projects specified in section two of this act. 15 § 2. This act shall take effect immediately, provided that the 16 provisions of section one of this act shall not take effect unless and 17 until this act shall have been submitted to the people at the general 18 election to be held in November 2022 and shall have been approved by a 19 majority of all votes cast for and against it at such general election. 20 Upon approval by the people, section one of this act shall take effect 21 immediately. The ballots to be furnished for the use of voters upon 22 submission of this act shall be in the form prescribed by the election 23 law and the proposition or question to be submitted shall be printed 24 thereon in the following form, namely "To address and combat the impact 25 of climate change and damage to the environment, the Environmental Bond 26 Act of 2022 "Restore Mother Nature" authorizes the sale of state bonds 27 up to three billion dollars to fund environmental protection, natural 28 restoration, resiliency, and clean energy projects. Shall the Environ- 29 mental Bond Act of 2022 be approved?". 30 PART UU 31 Section 1. The environmental conservation law is amended by adding a 32 new article 58 to read as follows: 33 ARTICLE 58 34 IMPLEMENTATION OF THE ENVIRONMENTAL BOND ACT OF 2022 "RESTORE MOTHER 35 NATURE" 36 Title 1. General Provisions. 37 3. Restoration and flood risk reduction. 38 5. Open space land conservation and recreation. 39 7. Climate change mitigation. 40 9. Water quality improvement and resilient infrastructure. 41 11. Environmental justice and reporting. 42 TITLE 1 43 GENERAL PROVISIONS 44 Section 58-0101. Definitions. 45 58-0103. Allocation of moneys. 46 58-0105. Powers and duties. 47 58-0107. Powers and duties of a municipality. 48 58-0109. Consistency with federal tax laws. 49 58-0111. Compliance with other law. 50 § 58-0101. Definitions. 51 As used in this article the following terms shall mean and include:S. 2509--C 105 A. 3009--C 1 1. "Bonds" shall mean general obligation bonds issued pursuant to the 2 environmental bond act of 2022 "restore mother nature" in accordance 3 with article VII of the New York state constitution and article five of 4 the state finance law. 5 2. "Cost" means the expense of an approved project, which shall 6 include but not be limited to appraisal, surveying, planning, engineer- 7 ing and architectural services, plans and specifications, consultant and 8 legal services, site preparation, demolition, construction and other 9 direct expenses incident to such project. 10 3. "Department" shall mean the department of environmental conserva- 11 tion. 12 4. "Endangered or threatened species project" means a project to 13 restore, recover, or reintroduce an endangered, threatened, or species 14 of special concern pursuant to a recovery plan or restoration plan 15 prepared and adopted by the department, including but not limited to the 16 state's wildlife action plan. 17 5. "Environmental justice community" means a minority or low-income 18 community that may bear a disproportionate share of the negative envi- 19 ronmental consequences resulting from industrial, municipal, and commer- 20 cial operations or the execution of federal, state, local, and tribal 21 programs and policies. 22 6. "Flood risk reduction project" means projects that use nature-based 23 solutions where possible to reduce erosion or flooding, and projects 24 which mitigate or adapt to flood conditions. 25 7. "Green buildings project" means (i) installing, upgrading, or modi- 26 fying a renewable energy source at a state-owned building or for the 27 purpose of converting or connecting a state-owned building, or portion 28 thereof, to a renewable energy source; (ii) reducing energy use or 29 improving energy efficiency or occupant health at a state-owned build- 30 ing; (iii) installing a green roof at a state-owned building; and (iv) 31 emission reduction projects. 32 8. "Municipality" means a local public authority or public benefit 33 corporation, a county, city, town, village, school district, supervisory 34 district, district corporation, improvement district within a county, 35 city, town or village, or Indian nation or tribe recognized by the state 36 or the United States with a reservation wholly or partly within the 37 boundaries of New York state, or any combination thereof. 38 9. "Nature-based solution" means projects that are supported or 39 inspired by nature or natural processes and functions and that may also 40 offer environmental, economic, and social benefits, while increasing 41 resilience. Nature-based solutions include both green and natural 42 infrastructure. 43 10. "Open space land conservation project" means purchase of fee title 44 or conservation easements for the purpose of protecting lands or waters 45 and/or providing recreational opportunities for the public that (i) 46 possess ecological, habitat, recreational or scenic values; (ii) protect 47 the quality of a drinking water supply; (iii) provide flood control or 48 flood mitigation values; (iv) constitute a floodplain; (v) provide or 49 have the potential to provide important habitat connectivity; (vi) 50 provide open space for the use and enjoyment of the public; or (vii) 51 provide community gardens in urban areas. 52 11. "Recreational infrastructure project" means the development or 53 improvement of state and municipal parks, campgrounds, nature centers, 54 fish hatcheries, and infrastructure associated with open space land 55 conservation projects.S. 2509--C 106 A. 3009--C 1 12. "State assistance payment" means payment of the state share of the 2 cost of projects authorized by this article to preserve, enhance, 3 restore and improve the quality of the state's environment. 4 13. "State entity" means any state department, division, agency, 5 office, public authority, or public benefit corporation. 6 14. "Water quality improvement project" for the purposes of this 7 title, means projects designed to improve the quality of drinking and 8 surface waters. 9 15. "Wetland and stream restoration project" means activities designed 10 to restore freshwater and tidal wetlands, and streams of the state, for 11 the purpose of enhancing habitat, increasing connectivity, improving 12 water quality, and flood risk reduction. 13 § 58-0103. Allocation of moneys. 14 The moneys received by the state from the sale of bonds pursuant to 15 the environmental bond act of 2022 shall be disbursed in the following 16 amounts pursuant to appropriations as specifically provided for in 17 titles three, five, seven, and nine of this article: 18 1. Not less than one billion dollars ($1,000,000,000) for restoration 19 and flood risk reduction as set forth in title three of this article. 20 2. Up to five hundred fifty million dollars ($550,000,000) for open 21 space land conservation and recreation as set forth in title five of 22 this article. 23 3. Up to seven hundred million dollars ($700,000,000) for climate 24 change mitigation as set forth in title seven of this article. 25 4. Not less than five hundred fifty million dollars ($550,000,000) for 26 water quality improvement and resilient infrastructure as set forth in 27 title nine of this article. 28 § 58-0105. Powers and duties. 29 In implementing the provisions of this article the department is here- 30 by authorized to: 31 1. Administer funds generated pursuant to the environmental bond act 32 of 2022 "restore mother nature". 33 2. In the name of the state, as further provided within this article, 34 contract to make, within the limitations of appropriations available 35 therefor, state assistance payments toward the cost of a project 36 approved, and to be undertaken pursuant to this article. 37 3. Approve vouchers for the payments pursuant to an approved contract. 38 4. Enter into contracts with any person, firm, corporation, not-for- 39 profit corporation, agency or other entity, private or governmental, for 40 the purpose of effectuating the provisions of this article. 41 5. Promulgate such rules and regulations and to develop such forms and 42 procedures necessary to effectuate the provisions of this article, 43 including but not limited to requirements for the form, content, and 44 submission of applications by municipalities for state financial assist- 45 ance. 46 6. Delegate to, or cooperate with, any other state entity in the 47 administration of this article. 48 7. Perform such other and further acts as may be necessary, proper or 49 desirable to carry out the provisions of this article. 50 § 58-0107. Powers and duties of a municipality. 51 A municipality shall have the power and authority to: 52 1. Undertake and carry out any project for which state assistance 53 payments pursuant to contract are received or are to be received pursu- 54 ant to this article and maintain and operate such project. 55 2. Expend money received from the state pursuant to this article for 56 costs incurred in conjunction with the approved project.S. 2509--C 107 A. 3009--C 1 3. Apply for and receive moneys from the state for the purpose of 2 accomplishing projects undertaken or to be undertaken pursuant to this 3 article. 4 4. Perform such other and further acts as may be necessary, proper or 5 desirable to carry out a project or obligation, duty or function related 6 thereto. 7 § 58-0109. Consistency with federal tax law. 8 All actions undertaken pursuant to this article shall be reviewed for 9 consistency with provisions of the federal internal revenue code and 10 regulations thereunder, in accordance with procedures established in 11 connection with the issuance of any tax exempt bonds pursuant to this 12 article, to preserve the tax exempt status of such bonds. 13 § 58-0111. Compliance with other law. 14 Every recipient of funds to be made available pursuant to this article 15 shall comply with all applicable state, federal and local laws. 16 TITLE 3 17 RESTORATION AND FLOOD RISK REDUCTION 18 Section 58-0301. Allocation of moneys. 19 58-0303.Programs, plans and projects. 20 § 58-0301. Allocation of moneys. 21 Of the moneys received by the state from the sale of bonds pursuant to 22 the environmental bond act of 2022, not less than one billion dollars 23 ($1,000,000,000) shall be available for disbursements for restoration 24 and flood risk reduction projects developed pursuant to section 58-0303 25 of this title. Not more than two hundred fifty million dollars 26 ($250,000,000) of this amount shall be available for projects pursuant 27 to subdivision two of section 58-0303 of this title and not less than 28 one hundred million dollars ($100,000,000) each shall be available for 29 coastal rehabilitation and shoreline restoration projects and projects 30 which address inland flooding, pursuant to paragraph a of subdivision 31 one of section 58-0303 of this title. 32 § 58-0303. Programs, plans and projects. 33 1. Eligible restoration and flood risk reduction projects include, but 34 are not limited to costs associated with: 35 a. (1) projects identified in state and regional management and resto- 36 ration programs and plans including but not limited to the Great Lakes 37 Action Agenda, Mohawk River Basin Action Agenda, Ocean Action Plan, 38 Hudson River Estuary Action Agenda, Long Island Sound Comprehensive 39 Conservation and Management Plan, South Shore Estuary Reserve Comprehen- 40 sive Management Plan, Peconic Estuary Comprehensive Conservation and 41 Management Plan, Delaware Action Plan, Susquehanna Action Plan, forest 42 management framework for New York City and New York/New Jersey Harbor 43 Estuary Plan; 44 (2) local waterfront revitalization plans prepared pursuant to article 45 forty-two of the executive law; and 46 (3) coastal rehabilitation and shoreline restoration projects, includ- 47 ing nature-based solutions; 48 b. flood risk reduction projects including but not limited to: acqui- 49 sition of real property; moving, lifting or raising of existing flood- 50 prone infrastructure or structures; relocation, repair, or raising of 51 flood-prone or repeatedly flooded roadways; and projects to remove, 52 alter, or right-size dams, bridges, and culverts, but shall not include 53 routine construction or maintenance undertaken by the state and munici- 54 palities which does not provide flood risk reduction benefits; and 55 c. restoration projects including but not limited to: floodplain, 56 wetland and stream restoration projects; forest conservation; endangeredS. 2509--C 108 A. 3009--C 1 and threatened species projects; and habitat restoration projects, 2 including acquisition of fee title and easements, intended to improve 3 the lands and waters of the state of ecological significance or any part 4 thereof, including, but not limited to forests, ponds, bogs, wetlands, 5 bays, sounds, streams, rivers, or lakes and shorelines thereof, to 6 support a spawning, nursery, wintering, migratory, nesting, breeding, 7 feeding, or foraging environment for fish and wildlife and other biota. 8 2. The commissioner and the commissioner of the division of housing 9 and community renewal are authorized pursuant to paragraph b of subdivi- 10 sion one of this section to purchase private real property identified as 11 at-risk to flooding, from willing sellers. The commissioner of the divi- 12 sion of housing and community renewal shall be authorized to transfer to 13 any state agency or public authority any real property in order to carry 14 out the purposes of this article. In connection therewith, the housing 15 trust fund corporation shall be authorized to create a subsidiary corpo- 16 ration to carry out the program authorized under this subdivision. Such 17 subsidiary corporation shall have all the privileges, immunities, tax 18 exemption and other exemptions of the agency to the extent the same are 19 not inconsistent with this section. 20 a. The commissioner and the commissioner of the division of housing 21 and community renewal or any other department or state agency that has 22 received funds suballocated pursuant to this section may enter into 23 agreements with municipalities, and not-for-profit corporations for the 24 purpose of implementing a program pursuant to this section. 25 b. The department and the division of housing and community renewal 26 shall prioritize projects in communities based on past flood risk or 27 those that participate in the federal emergency management agency's 28 (FEMA) community rating system. 29 c. Any state agency or authority, municipality, or not-for-profit 30 corporation purchasing private real property may expend costs associated 31 with: 32 (1) the acquisition of real property, based upon the pre-flood fair 33 market value of the subject property; 34 (2) the demolition and removal of structures and/or infrastructure on 35 the property; and 36 (3) the restoration of natural resources to facilitate beneficial open 37 space, flood mitigation, and/or shoreline stabilization. 38 d. Notwithstanding any provision of law to the contrary, any structure 39 which is located on real property purchased pursuant to this program 40 shall be demolished or removed, provided that it does not serve a use or 41 purpose consistent with paragraph f of this subdivision. 42 e. Notwithstanding any provision of law to the contrary, real property 43 purchased with funding pursuant to this program shall be property of the 44 state, municipality, or a not-for-profit corporation. 45 f. Notwithstanding any provision of law to the contrary, real property 46 purchased with funding pursuant to this program shall be restored and 47 maintained in perpetuity in a manner that, aims to increase ecosystem 48 function, provide additional flood damage mitigation for surrounding 49 properties, protect wildlife habitat, and wherever practicable and safe, 50 allow for passive and/or recreational community use. Municipal flood 51 mitigation plans, resilience, waterfront revitalization plans or hazard 52 mitigation plans, when applicable, shall be consulted to identify the 53 appropriate restoration and end-use of the property. 54 g. All or a portion of the appropriation in this section may be 55 provided to the department or the division of housing and communityS. 2509--C 109 A. 3009--C 1 renewal or suballocated to any other department, state agency or state 2 authority. 3 h. Private real property identified as at-risk to flooding should 4 generally be limited to those: (1) identified as being within the one 5 hundred-year floodplain on the most recent FEMA flood insurance maps; 6 (2) flooded structures that would qualify for buyout under criteria 7 generally applicable to FEMA post-emergency acquisitions; (3) structures 8 identified in a state, federal, local or regional technical study as 9 suitable for the location of a flood risk management or abatement 10 project in areas immediately proximate to inland or coastal waterways; 11 or (4) structures located in coastal or riparian areas that have been 12 determined by a state, federal, local or regional technical study to 13 significantly exacerbate flooding in other locations. 14 3. The department, the office of parks, recreation, and historic pres- 15 ervation and the department of state are authorized to provide state 16 assistance payments or grants to municipalities and not-for-profit 17 corporations and undertake projects pursuant to paragraph a of subdivi- 18 sion one of this section. 19 4. The department and the office of parks, recreation, and historic 20 preservation are authorized to provide state assistance payments or 21 grants to municipalities and not-for-profit corporations and undertake 22 projects pursuant to paragraph b of subdivision one of this section. 23 Culvert and bridge projects shall be in compliance with the department's 24 stream crossing guidelines and best management practices, and engineered 25 for structural integrity and appropriate hydraulic capacity including, 26 where available, projects flows based on flood modeling that incorpo- 27 rates climate change projections and shall not include routine 28 construction or maintenance undertaken by the state or municipalities. 29 5. The department and the office of parks, recreation, and historic 30 preservation are authorized to provide state assistance payments or 31 grants to municipalities and not-for-profit corporations and undertake 32 projects pursuant to paragraph c of subdivision one of this section. 33 6. Provided that for the purposes of selecting projects for funding 34 under paragraphs b and c of subdivision one of this section, the rele- 35 vant agencies shall develop eligibility guidelines and post information 36 on the department's website in the environmental notice bulletin provid- 37 ing for a thirty-day public comment period and upon adoption post such 38 eligibility guidelines on the relevant agency's website. 39 TITLE 5 40 OPEN SPACE LAND CONSERVATION AND RECREATION 41 Section 58-0501. Allocation of moneys. 42 58-0503. Programs, plans and projects. 43 § 58-0501. Allocation of moneys. 44 Of the moneys received by the state from the sale of bonds pursuant to 45 the environmental bond act of 2022 to be used for open space land 46 conservation and recreation projects, up to five hundred fifty million 47 dollars ($550,000,000) shall be available for programs, plans, and 48 projects developed pursuant to section 58-0503 of this title, however, 49 not more than seventy-five million dollars ($75,000,000) shall be made 50 available for the creation of a fish hatchery, or the improvement, 51 expansion, repair or maintenance of existing fish hatcheries, not less 52 than two hundred million dollars ($200,000,000) shall be made available 53 for open space land conservation projects pursuant to paragraph a of 54 subdivision one of section 58-0503 of this title and not less than one 55 hundred million dollars ($100,000,000) shall be made available for farm-S. 2509--C 110 A. 3009--C 1 land protection pursuant to paragraph b of subdivision one of section 2 58-0503 of this title. 3 § 58-0503. Programs, plans and projects. 4 1. Eligible open space working lands conservation and recreation 5 projects include, but are not limited to: 6 a. costs associated with open space land conservation projects; 7 b. costs associated with purchasing conservation easements to protect 8 farmland pursuant to article twenty-five-aaa of the agriculture and 9 markets law; and 10 c. costs associated with recreational infrastructure projects. 11 2. The department or the office of parks, recreation and historic 12 preservation are authorized to undertake open space land conservation 13 projects, in cooperation with willing sellers pursuant to subdivision 14 one of this section and may enter into an agreement for purchase of real 15 property or conservation easements on real property by a municipality or 16 a not-for-profit corporation. Any such agreement shall contain such 17 provisions as shall be necessary to ensure that the purchase is consist- 18 ent with, and in furtherance of, this title and shall be subject to the 19 approval of the comptroller and, as to form, the attorney general. In 20 undertaking such projects, such commissioners shall consider the state 21 land acquisition plan prepared pursuant to section 49-0207 of this chap- 22 ter. Further, the department or the office of parks, recreation and 23 historic preservation are authorized to provide state assistance 24 payments to municipalities for eligible projects consistent with para- 25 graphs a and c of subdivision one of this section. 26 3. The cost of an open space land conservation project shall include 27 the cost of preparing a management plan for the preservation and benefi- 28 cial public enjoyment of the land acquired pursuant to this section 29 except where such a management plan already exists for the acquired 30 land. 31 4. The department and the department of agriculture and markets are 32 authorized to provide, pursuant to paragraph b of subdivision one of 33 this section, farmland preservation implementation grants to county 34 agricultural and farmland protection boards pursuant to article twenty- 35 five-aaa of the agriculture and markets law, or to municipalities, soil 36 and water conservation districts or not-for-profit corporations for 37 implementation of projects. 38 5. The department is authorized to expend moneys to purchase equip- 39 ment, devices, and other necessary materials and to acquire fee title or 40 conservation easements in lands for monitoring, restoration, recovery, 41 or reintroduction projects for species listed as endangered or threat- 42 ened or listed as a species of special concern pursuant to section 43 11-0535 of this chapter. 44 6. The department or the office of parks, recreation and historic 45 preservation are authorized to expend moneys for the planning, design, 46 and construction of projects to develop and improve parks, campgrounds, 47 nature centers, fish hatcheries, and other recreational facilities. 48 7. The commissioner and a not-for-profit corporation may enter into a 49 contract for the undertaking by the not-for-profit corporation of an 50 open space land acquisition project. 51 8. Real property acquired, developed, improved, restored or rehabili- 52 tated by or through a municipality pursuant to paragraph a of subdivi- 53 sion one of this section or undertaken by or on behalf of a municipality 54 with funds made available pursuant to this title shall not be sold, 55 leased, exchanged, donated or otherwise disposed of or used for other 56 than public park purposes without the express authority of an act of theS. 2509--C 111 A. 3009--C 1 legislature, which shall provide for the substitution of other lands of 2 equal environmental value and fair market value and reasonably equiv- 3 alent usefulness and location to those to be discontinued, sold or 4 disposed of, and such other requirements as shall be approved by the 5 commissioner. 6 9. Provided that for the purposes of selecting projects for funding 7 under paragraphs a and b of subdivision one of this section, the rele- 8 vant agencies shall develop eligibility guidelines and post information 9 on the department's website in the environmental notice bulletin provid- 10 ing for a thirty day public comment period and upon adoption post such 11 eligibility guidelines on the relevant agency's website. 12 TITLE 7 13 CLIMATE CHANGE MITIGATION 14 Section 58-0701. Allocation of moneys. 15 58-0703. Programs, plans and projects. 16 § 58-0701. Allocation of moneys. 17 Of the moneys received by the state from the sale of bonds pursuant to 18 the environmental bond act of 2022, up to seven hundred million dollars 19 ($700,000,000) shall be made available for disbursements for climate 20 change mitigation projects developed pursuant to section 58-0703 of this 21 title. Not less than three hundred fifty million dollars ($350,000,000) 22 of this amount shall be available for green buildings projects. 23 § 58-0703. Programs, plans and projects. 24 1. Eligible climate change mitigation projects include, but are not 25 limited to: 26 a. costs associated with green building projects, projects that 27 increase energy efficiency or the use or siting of renewable energy on 28 state-owned buildings or properties including buildings owned by the 29 state university of the state of New York, city university of the state 30 of New York, and community colleges; 31 b. costs associated with projects that utilize natural and working 32 lands to sequester carbon and mitigate methane emissions from agricul- 33 tural sources, such as manure storage through cover and methane 34 reduction technologies; 35 c. costs associated with implementing climate adaptation and miti- 36 gation projects pursuant to section 54-1523 of this chapter; 37 d. costs associated with urban forestry projects such as forest and 38 habitat restoration, for purchase and planting of street trees and for 39 projects to expand the existing tree canopy and bolster community 40 health; 41 e. costs associated with projects that reduce urban heat island 42 effect, such as installation of green roofs, open space protection, 43 community gardens, cool pavement projects, projects that create or 44 upgrade community cooling centers, and the installation of reflective 45 roofs where installation of green roofs is not possible; 46 f. costs associated with projects to reduce or eliminate air pollution 47 from stationary or mobile sources of air pollution affecting an environ- 48 mental justice community; and 49 g. costs associated with projects which would reduce or eliminate 50 water pollution, whether from point or non-point discharges, affecting 51 an environmental justice community. 52 2. The department, the department of agriculture and markets, the 53 office of parks, recreation and historic preservation, the New York 54 state energy research and development authority and the office of gener- 55 al services are authorized to provide state assistance payments orS. 2509--C 112 A. 3009--C 1 grants to municipalities and not-for-profit corporations or undertake 2 projects pursuant to this section. 3 3. Provided that for the purposes of selecting projects for funding 4 under this section, the relevant agencies shall develop eligibility 5 guidelines and post information on the department's website in the envi- 6 ronmental notice bulletin providing for a thirty-day public comment 7 period and upon adoption post such eligibility guidelines on the rele- 8 vant agency's website. 9 TITLE 9 10 WATER QUALITY IMPROVEMENT AND RESILIENT INFRASTRUCTURE 11 Section 58-0901. Allocation of moneys. 12 58-0903. Programs, plans and projects. 13 § 58-0901. Allocation of moneys. 14 Of the moneys received by the state from the sale of bonds pursuant to 15 the environmental bond act of 2022 for disbursements for state assist- 16 ance for water quality improvement projects as defined by title one of 17 this article, not less than five hundred fifty million dollars 18 ($550,000,000) shall be available for water quality improvement projects 19 developed pursuant to section 58-0903 of this title. Not less than two 20 hundred million dollars ($200,000,000) of this amount shall be available 21 for wastewater infrastructure projects undertaken pursuant to the New 22 York state water infrastructure improvement act of 2017 pursuant to 23 paragraph e of subdivision one of section 58-0903 of this title, and not 24 less than one hundred million dollars ($100,000,000) shall be available 25 for municipal stormwater projects pursuant to paragraph a of subdivision 26 one of section 58-0903 of this title. 27 § 58-0903. Programs, plans and projects. 28 1. Eligible water quality improvement project costs include, but are 29 not limited to: 30 a. costs associated with grants to municipalities for projects that 31 reduce or control storm water runoff, using green infrastructure where 32 practicable; 33 b. costs associated with projects that reduce agricultural nutrient 34 runoff and promote soil health such as projects which implement compre- 35 hensive nutrient management plans, other agricultural nutrient manage- 36 ment projects, and non-point source abatement and control programs 37 including projects developed pursuant to sections eleven-a and eleven-b 38 of the soil and water conservation districts; 39 c. costs associated with projects that address harmful algal blooms 40 such as abatement projects and projects focused on addressing nutrient 41 reduction in freshwater and marine waters, wastewater infrastructure 42 systems that treat nitrogen and phosphorus, and lake treatment systems; 43 d. costs associated with wastewater infrastructure projects including 44 but not limited to extending or establishing sewer lines to replace 45 failing septic systems or cesspools and projects as provided by section 46 twelve hundred eighty-five-u of the public authorities law; 47 e. costs associated with projects to reduce, avoid or eliminate point 48 and non-point source discharges to water including projects authorized 49 by the New York state water improvement infrastructure act of 2017 and 50 section twelve hundred eighty-five-s of the public authorities law; 51 f. costs associated with the establishment of riparian buffers to 52 provide distance between farm fields and streams or abate erosion during 53 high flow events; and 54 g. costs associated with lead service line replacement pursuant to 55 section eleven hundred fourteen of the public health law.S. 2509--C 113 A. 3009--C 1 2. The department and the New York state environmental facilities 2 corporation are authorized to provide state assistance payments or 3 grants to municipalities for projects authorized pursuant to paragraphs 4 a, b, and d of subdivision one of this section. 5 3. The department of agriculture and markets shall be authorized to 6 make state assistance payments to soil and water conservation districts 7 for the cost of implementing agricultural environmental management 8 plans, including purchase of equipment for measuring and monitoring soil 9 health and soil conditions. 10 4. The department is authorized to make grants available to not-for- 11 profits and academic institutions for paragraphs b, c, and f of subdivi- 12 sion one of this section, and make state assistance payments to munici- 13 palities and undertake projects pursuant to this section. 14 5. Provided that for the purposes of selecting projects for funding of 15 this section, the relevant agencies shall develop eligibility guidelines 16 and post information on the department's website in the environmental 17 notice bulletin providing for a thirty-day public comment period and 18 upon adoption post such eligibility guidelines on the relevant agency's 19 website. 20 TITLE 11 21 ENVIRONMENTAL JUSTICE AND REPORTING 22 Section 58-1101. Benefits of funds. 23 58-1103. Reporting. 24 § 58-1101. Benefits of funds. 25 The department shall make every effort practicable to ensure that 26 thirty-five percent of the funds pursuant to this article benefit envi- 27 ronmental justice communities. 28 § 58-1103. Reporting. 29 1. No later than sixty days following the end of each fiscal year, 30 each department, agency, public benefit corporation, and public authori- 31 ty receiving an allocation or allocations of appropriation financed from 32 the restore mother nature environmental bond act of 2022 shall submit to 33 the commissioner in a manner and form prescribed by the department, the 34 following information as of March thirty-first of such fiscal year, 35 within each category listed in this title: the total appropriation; 36 total commitments; year-to-date disbursements; remaining uncommitted 37 balances; and a description of each project. 38 2. No later than one hundred twenty days following the end of each 39 fiscal year, the department shall submit to the governor, the temporary 40 president of the senate, and the speaker of the assembly a report that 41 includes the information received. A copy of the report shall be posted 42 on the department's website. 43 § 2. The state finance law is amended by adding a new section 97-tttt 44 to read as follows: 45 § 97-tttt. Restore mother nature bond fund. 1. There is hereby estab- 46 lished in the joint custody of the state comptroller and the commission- 47 er of taxation and finance a special fund to be known as the "restore 48 mother nature bond fund". 49 2. The state comptroller shall deposit into the restore mother nature 50 bond fund all moneys received by the state from the sale of bonds and/or 51 notes for uses eligible pursuant to section four of the environmental 52 bond act of 2022 "restore mother nature". 53 3. Moneys in the restore mother nature bond fund, following appropri- 54 ation by the legislature and allocation by the director of the budget, 55 shall be available only for reimbursement of expenditures made from 56 appropriations from the capital projects fund for the purpose of theS. 2509--C 114 A. 3009--C 1 restore mother nature bond fund, as set forth in the environmental bond 2 act of 2022 "restore mother nature". 3 4. No moneys received by the state from the sale of bonds and/or notes 4 sold pursuant to the environmental bond act of 2022 "restore mother 5 nature" shall be expended for any project until funds therefor have been 6 allocated pursuant to the provisions of this section and copies of the 7 appropriate certificates of approval filed with the chair of the senate 8 finance committee, the chair of the assembly ways and means committee 9 and the state comptroller. 10 § 3. Section 61 of the state finance law is amended by adding a new 11 subdivision 32 to read as follows: 12 32. Thirty years. For the payment of "restore mother nature" projects, 13 as defined in article fifty-eight of the environmental conservation law 14 and undertaken pursuant to a chapter of the laws of two thousand twen- 15 ty-one, enacting and constituting the environmental bond act of 2022 16 "restore mother nature". Thirty years for flood control infrastructure, 17 other environmental infrastructure, wetland and other habitat restora- 18 tion, water quality projects, acquisition of land, including acquisition 19 of real property, and renewable energy projects. Notwithstanding the 20 foregoing, for the purposes of calculating annual debt service, the 21 state comptroller shall apply a weighted average period of probable life 22 of restore mother nature projects, including any other works or purposes 23 to be financed with state debt. Weighted average period of probable life 24 shall be determined by computing the sum of the products derived from 25 multiplying the dollar value of the portion of the debt contracted for 26 each work or purpose (or class of works or purposes) by the probable 27 life of such work or purpose (or class of works or purposes) and divid- 28 ing the resulting sum by the dollar value of the entire debt after 29 taking into consideration any original issue premium or discount. 30 § 4. If any clause, sentence, paragraph, section or part of this act 31 shall be adjudged by any court of competent jurisdiction to be invalid, 32 such judgment shall not affect, impair or invalidate the remainder ther- 33 eof, but shall be confined in its operation to the clause, sentence, 34 paragraph, section or part thereof directly involved in the controversy 35 in which such judgment shall have been rendered. 36 § 5. This act shall take effect only in the event that section 1 of 37 part TT of the chapter of the laws of 2021 enacting the environmental 38 bond act of 2022 "restore mother nature" is submitted to the people at 39 the general election to be held in November 2022 and is approved by a 40 majority of all votes cast for and against it at such election. Upon 41 such approval, this act shall take effect immediately; provided that the 42 commissioner of environmental conservation shall notify the legislative 43 bill drafting commission upon the occurrence of the enactment of section 44 1 of part TT of the chapter of the laws of 2021 enacting the environ- 45 mental bond act of 2022 "restore mother nature", in order that the 46 commission may maintain an accurate and timely effective data base of 47 the official text of the laws of the state of New York in furtherance of 48 effectuating the provisions of section 44 of the legislative law and 49 section 70-b of the public officers law. Effective immediately, the 50 addition, amendment, and/or repeal of any rule or regulation necessary 51 for the implementation of the foregoing sections of this act are author- 52 ized and directed to be made and completed on or before such effective 53 date. 54 PART VVS. 2509--C 115 A. 3009--C 1 Section 1. Short title. This act shall be known and may be cited as 2 the "COVID-19 pandemic small business recovery grant program". 3 § 2. Section 1 of chapter 174 of the laws of 1968, constituting the 4 New York state urban development corporation act, is amended by adding a 5 new section 16-ff to read as follows: 6 § 16-ff. COVID-19 pandemic small business recovery grant program. 1. 7 Definitions. As used in this section, the following terms shall have the 8 following meanings: 9 (a) "Small business" shall mean a business which is resident in this 10 state, independently owned and operated, not dominant in its field, and 11 employs one hundred or less persons. 12 (b) "Micro-business" shall mean a business which is a resident in this 13 state, independently owned and operated, not dominant in its field, and 14 employs ten or less persons. 15 (c) "The program" shall mean the COVID-19 pandemic small business 16 recovery grant program established pursuant to subdivision two of this 17 section. 18 (d) "Applicant" shall mean a small business or for-profit independent 19 arts and cultural organization submitting an application for a grant 20 award to the program. 21 (e) "COVID-19 health and safety protocols" means any restrictions 22 imposed on the operation of businesses by executive order 202 of 2020 23 issued by the governor, or any extension or subsequent executive order 24 issued in response to the novel coronavirus (COVID-19) pandemic, or any 25 other statute, rule, or regulation imposing restrictions on the opera- 26 tion of businesses in response to the novel coronavirus (COVID-19) 27 pandemic. 28 (f) "For-profit independent arts and cultural organization" shall mean 29 a small or medium sized private for-profit, independently operated live- 30 performance venue, promoter, production company, or performance related 31 business located in New York state negatively impacted by COVID-19 32 health and safety protocols, and having one hundred or less full-time 33 employees, excluding seasonal employees. The qualifying organizations 34 under this definition may include businesses engaged in a field includ- 35 ing, but not limited to, architecture, dance, design, film, music, thea- 36 ter, opera, media, literature, museum activities, visual arts, folk arts 37 and casting. 38 2. COVID-19 pandemic small business recovery grant program estab- 39 lished. The COVID-19 pandemic small business recovery grant program is 40 hereby created to provide assistance to small businesses and for-profit 41 independent arts and cultural organizations who have experienced econom- 42 ic hardship during the COVID-19 pandemic. 43 3. Authorization. The corporation is hereby authorized, using avail- 44 able funds, to issue grants and provide technical assistance and 45 outreach to small businesses, for-profit independent arts and cultural 46 organizations, and technical assistance partners for the purpose of 47 aiding the recovery of the New York state economy, and may promulgate 48 guidelines or regulations to effectuate the purposes herein. 49 4. Selection criteria and application process. (a) In order to be 50 eligible for a grant or additional form of support under the program, an 51 eligible small business or for-profit independent arts and cultural 52 organization shall: 53 (i) Be incorporated in New York state or licensed or registered to do 54 business in New York state;S. 2509--C 116 A. 3009--C 1 (ii) Be a currently viable small business or for-profit independent 2 arts and cultural organization that has been in operation since before 3 March 1, 2019; 4 (iii) Be able to demonstrate lost revenue or other economic hardship 5 due to the COVID-19 pandemic or compliance with COVID-19 health and 6 safety protocols which resulted in business modifications, inter- 7 ruptions, or closures. To demonstrate lost revenue or other economic 8 hardship, the applicant shall show a loss in year-to-date revenue as of 9 December 31, 2020, compared with the same period in 2019; 10 (iv) Be in substantial compliance with applicable federal, state and 11 local laws, regulations, codes and requirements; and 12 (v) Not owe any federal, state or local taxes prior to July 15, 2020, 13 or have an approved repayment, deferral plan, or agreement with appro- 14 priate federal, state and local taxing authorities. 15 (b) Grants awarded from this program shall be available to eligible 16 micro-businesses, small businesses, and for-profit independent arts and 17 cultural organizations that do not qualify for business assistance grant 18 programs under the federal American Rescue Plan Act of 2021 or any other 19 available federal COVID-19 economic recovery or business assistance 20 grant programs, including loans forgiven under the federal Paycheck 21 Protection Program, or are unable to obtain sufficient business assist- 22 ance from such federal programs, with priority given to socially and 23 economically disadvantaged business owners including, but not limited 24 to, minority and women-owned business enterprises, service-disabled 25 veteran-owned businesses, and veteran-owned businesses, or businesses 26 located in communities that were economically distressed prior to March 27 1, 2020, as determined by the most recent census data. 28 5. Eligible costs. (a) Eligible costs shall be considered for micro- 29 businesses, small businesses, and for-profit independent arts and 30 cultural organizations negatively impacted by the COVID-19 pandemic or 31 by their compliance with COVID-19 health and safety protocols which 32 resulted in lost revenue, business modifications, interruptions, or 33 closures. Such eligible costs shall have been incurred between March 1, 34 2020 and April 1, 2021. 35 (b) The following costs incurred by a micro-business, small business, 36 or for-profit independent arts and cultural organization shall be 37 considered eligible under the program at a minimum: payroll costs; costs 38 of rent or mortgage as provided for in subparagraph (i) of this para- 39 graph; costs of repayment of local property or school taxes associated 40 with such small business's location as provided for in subparagraph (ii) 41 of this paragraph; insurance costs; utility costs; costs of personal 42 protection equipment (PPE) necessary to protect worker and consumer 43 health and safety; heating, ventilation, and air conditioning (HVAC) 44 costs, or other machinery or equipment costs, or supplies and materials 45 necessary for compliance with COVID-19 health and safety protocols, and 46 other documented COVID-19 costs as approved by the corporation. 47 (i) Mortgage payments or commercial rent shall be considered eligible 48 costs. 49 (ii) Payment of local property taxes and school taxes shall be consid- 50 ered eligible costs. 51 (c) Grants awarded under the program shall not be used to re-pay or 52 pay down any portion of a loan obtained through a federal coronavirus 53 relief package for business assistance or any New York state business 54 assistance programs. 55 6. Application and approval process. (a) An eligible micro-business, 56 small business, or for-profit independent arts and cultural organizationS. 2509--C 117 A. 3009--C 1 shall submit a complete application in a form and manner prescribed by 2 the corporation. 3 (b) The corporation shall establish the procedures and time period for 4 micro-businesses, small businesses, or for-profit independent arts and 5 cultural organizations to submit applications to the program. As part of 6 the application each micro-business, small business, or for-profit inde- 7 pendent arts and cultural organization shall provide sufficient documen- 8 tation in a manner prescribed by the corporation to demonstrate hard- 9 ship, and prevent fraud, waste, and abuse. 10 7. Reporting. The corporation, on a quarterly basis beginning Septem- 11 ber 30, 2021, and ending when all program funds are expended, shall 12 submit a separate and distinct report to the governor, the temporary 13 president of the senate, and the speaker of the assembly setting forth 14 the activities undertaken by the program. Such quarterly report shall 15 include, but need not be limited to: the number of applicants and their 16 county locations; the number of applicants approved by the program and 17 their county location; the total amount of grants awarded, and the aver- 18 age amount of such grants awarded; and such other information as the 19 corporation determines necessary and appropriate. Such report shall be 20 included on the corporation's website and any other publicly accessible 21 state database that list economic development programs, as determined by 22 the commissioner. 23 8. Technical assistance and outreach. The corporation may offer or 24 make available to all applicants, regardless of approval status, direct 25 or indirect access to financial and business planning, legal consulta- 26 tion, language assistance services, mentoring services for post-pandemic 27 planning, reopening planning assistance and other assistance and support 28 as determined by the corporation. Assistance, support, outreach and 29 other services may be provided by or through partner organizations, 30 including but not limited to chambers of commerce, local business devel- 31 opment corporations, trade associations and other community organiza- 32 tions that have expertise and background in providing technical assist- 33 ance, at the discretion of the corporation. 34 § 3. Severability clause. If any clause, sentence, paragraph, subdivi- 35 sion, section or part of this act shall be adjudged by any court of 36 competent jurisdiction to be invalid, such judgment shall not affect, 37 impair, or invalidate the remainder thereof, but shall be confined in 38 its operation to the clause, sentence, paragraph, subdivision, section 39 or part thereof directly involved in the controversy in which such judg- 40 ment shall have been rendered. It is hereby declared to be the intent of 41 the legislature that this act would have been enacted even if such 42 invalid provisions had not been included herein. 43 § 4. This act shall take effect immediately. 44 PART WW 45 Section 1. Subdivision (e) of section 532 of the real property tax 46 law, as amended by chapter 660 of the laws of 1997, is amended to read 47 as follows: 48 (e) All lands in the counties of Rockland and Sullivan and in the 49 towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands, 50 Tuxedo and Woodbury, Orange county, and in the towns of Gardiner, 51 Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a 52 public use by the commissioners of the Palisades Interstate park, exclu- 53 sive of the improvements erected thereon by the state;S. 2509--C 118 A. 3009--C 1 § 2. This act shall take effect immediately and shall apply to assess- 2 ment rolls prepared on the basis of taxable status dates occurring on 3 and after the date on which this act shall have become a law. 4 PART XX 5 Section 1. Paragraph (f) of subdivision 2 of section 14-1 of the 6 transportation law, as amended by section 1 of part HH of chapter 54 of 7 the laws of 2016, is amended to read as follows: 8 (f) No grant or loan to any eligible applicant shall exceed the sum of 9 [one] two million five hundred thousand dollars, and no part of any such 10 grant or loan shall be used for salaries or for services regularly 11 provided by the applicant for administrative costs in connection with 12 such grant or loan. 13 § 2. This act shall take effect immediately. 14 PART YY 15 Section 1. Upon a determination by the Metropolitan Transportation 16 Authority or the New York City Transit Authority that sufficient funds 17 have been committed to it specifically for such purpose, the 18 Metropolitan Transportation Authority, the public benefit corporation 19 created by section 1263 of the public authorities law, and the New 20 York City Transit Authority, the public benefit corporation created by 21 section 1201 of the public authorities law, shall use such specif- 22 ically committed funds to rename the Newkirk Avenue subway station on 23 the IRT Nostrand Avenue line of the New York city subway to the Newkirk 24 Avenue - Little Haiti station. The MTA shall ensure that all signs 25 and any other items issued by the MTA are updated to accurately 26 reflect the new name of the station within ten months. 27 § 2. This act shall take effect immediately, and shall be deemed 28 repealed after the signs and any other items are accurately updated. 29 The chief executive officer of the Metropolitan Transportation Authority 30 or president of the New York City Transit Authority shall notify the 31 legislative bill drafting commission upon the completion of such updates 32 in order that the commission may maintain an accurate and timely effec- 33 tive data base of the official text of the laws of the state of New York 34 in furtherance of effectuating the provisions of section 44 of the 35 legislative law and section 70-b of the public officers law. 36 PART ZZ 37 Section 1. The second undesignated paragraph of subdivision 1 of 38 section 370 of the vehicle and traffic law, as amended by chapter 408 of 39 the laws of 2019, is amended to read as follows: 40 For damages for and incident to death or injuries to persons and inju- 41 ry to or destruction of property: For each motorcycle and for each motor 42 vehicle engaged in the business of carrying or transporting passengers 43 for hire, having a seating capacity of not more than seven passengers, a 44 bond or insurance policy with a minimum liability of twenty-five thou- 45 sand dollars and a maximum liability of fifty thousand dollars for bodi- 46 ly injury, and a minimum liability of fifty thousand dollars and a maxi- 47 mum liability of one hundred thousand dollars for death and a minimum 48 liability of ten thousand dollars for injury to or destruction of prop- 49 erty; for each motor vehicle engaged in the business of carrying or 50 transporting passengers for hire, having a seating capacity of not lessS. 2509--C 119 A. 3009--C 1 than eight passengers, a bond or insurance policy with a combined single 2 limit of at least one million five hundred thousand dollars for bodily 3 injury or death to one or more persons, and because of injury to or 4 destruction of property in any one accident; provided, further that for 5 commuter vans that are engaged in the business of carrying or transport- 6 ing passengers for hire, having a seating capacity of not less than 7 eight passengers, a bond or insurance policy with a combined single 8 limit of at least five hundred thousand dollars for bodily injury or 9 death to one or more persons, and because of injury to or destruction of 10 property in any one accident. For the purposes of this paragraph, the 11 term "commuter van" shall have the same meaning as such term is defined 12 in section 19-502 of the administrative code of the city of New York. 13 § 2. This act shall take effect immediately. 14 PART AAA 15 Intentionally Omitted 16 PART BBB 17 Section 1. Short title. This act shall be known and may be cited as 18 the "New York state professional policing act of 2021". 19 § 2. Subdivision 1-a of section 53 of the executive law, as added by 20 chapter 104 of the laws of 2020, is amended to read as follows: 21 1-a. receive and investigate complaints from any source, or upon his 22 or her own initiative, concerning allegations of corruption, fraud, use 23 of excessive force, criminal activity, conflicts of interest or abuse by 24 any police officer in a covered agency and promptly inform the division 25 of criminal justice services, in the form and manner as prescribed by 26 the division, of such allegations and the progress of investigations 27 related thereto unless special circumstances require confidentiality. 28 Nothing in this subdivision shall require the division of criminal 29 justice services to participate in the investigation of such allegations 30 or take action or prevent the division of criminal justice services from 31 taking action authorized pursuant to subdivision three of section eight 32 hundred forty-five of this chapter in the time and manner determined by 33 the commissioner of the division of criminal justice services. 34 § 3. Subdivision 3 of section 75 of the executive law is amended by 35 adding a new paragraph (b-1) to read as follows: 36 (b-1) promptly inform the division of criminal justice services, in 37 the form and manner prescribed by the division, of such allegations and 38 the progress of investigations related thereto unless special circum- 39 stances require confidentiality. Nothing in this paragraph shall 40 require the division of criminal justice services to participate in the 41 investigation of such allegations or take action or prevent the division 42 of criminal justice services from taking action authorized pursuant to 43 subdivision three of section eight hundred forty-five of this chapter in 44 the time and manner determined by the commissioner of the division of 45 criminal justice services; 46 § 4. Paragraph (c) of subdivision 5 of section 75 of the executive 47 law, as added by chapter 104 of the laws of 2020, is amended to read as 48 follows: 49 (c) The head of any covered agency shall advise the governor, the 50 temporary president of the senate, the speaker of the assembly, the 51 minority leader of the senate [and], the minority leader of the assembly 52 and the division of criminal justice services within ninety days of theS. 2509--C 120 A. 3009--C 1 issuance of a report by the law enforcement misconduct investigative 2 office as to the remedial action that the agency has taken in response 3 to any recommendation for such action contained in such report. 4 § 5. Subdivision 4 of section 837 of the executive law is amended by 5 adding a new paragraph (e-1) to read as follows: 6 (e-1) Collect demographic data with respect to persons appointed as a 7 police officer, including but not limited to racial and gender charac- 8 teristics; and 9 § 6. Subdivisions 1 and 5 of section 839 of the executive law, subdi- 10 vision 1 as added by chapter 399 of the laws of 1972, subdivision 5 as 11 amended by chapter 459 of the laws of 1975 and such section as renum- 12 bered by chapter 603 of the laws of 1973, are amended to read as 13 follows: 14 1. There is hereby created within the division a municipal police 15 training council composed of [eight] ten members, who shall be selected 16 as follows: 17 (a) [three] one shall be appointed by the governor who shall be a 18 full-time faculty member of a college or university who teaches in the 19 area of criminal justice or police science; 20 (b) [two] one shall be appointed by the governor from a list of at 21 least six nominees submitted by the New York state sheriffs' associ- 22 ation, who shall be incumbent sheriffs in the state having at least two 23 years of service on the law enforcement training committee of such asso- 24 ciation or having other specialized experience in connection with police 25 training which, in the opinion of the chairman of such law enforcement 26 training committee, provides the sheriff with at least an equivalent 27 background in the field of police training; and 28 (c) [two] one shall be appointed by the governor from a list of at 29 least six nominees submitted by the New York state association of chiefs 30 of police, who shall be incumbent chiefs of police or commissioners of 31 police of a municipality in the state having at least two years of 32 service on the police training committee of such association or having 33 other specialized experience in connection with police training which, 34 in the opinion of the chairman of such training committee, provides the 35 chief of police or commissioner of police with at least an equivalent 36 background in the field of police training; and 37 (d) one shall be the commissioner of police of the city of New York or 38 a member of his department, designated by such commissioner and approved 39 by the governor[.]; and 40 (e) one shall be the superintendent of the state police; and 41 (f) one shall be appointed by the governor who shall be an incumbent 42 chief of police or commissioner of police from a municipality in the 43 state with a police department consisting of more than one hundred offi- 44 cers; and 45 (g) one shall be appointed by the governor who shall be an incumbent 46 sheriff in the state from an agency with more than one hundred deputy 47 sheriffs; and 48 (h) one shall be appointed by the governor who shall be a represen- 49 tative of victims of crime; and 50 (i) one shall be appointed by the governor who shall be a represen- 51 tative from a community with high numbers of police and community inter- 52 actions; and 53 (j) one shall be appointed by the governor who shall be an incumbent 54 executive from a peace officer employing agency or municipality. 55 5. The council shall meet at least four times in each year. Special 56 meetings may be called by the chairman and shall be called by him at theS. 2509--C 121 A. 3009--C 1 request of the governor or upon the written request of [five] six 2 members of the council. The council may establish its own requirements 3 as to quorum and its own procedures with respect to the conduct of its 4 meetings and other affairs; provided, however, that all recommendations 5 made by the council to the governor pursuant to subdivision one of 6 section eight hundred forty of this chapter shall require the affirma- 7 tive vote of [five] six members of the council. 8 § 7. Paragraph (h) of subdivision 1 of section 840 of the executive 9 law is REPEALED. 10 § 8. Subdivision 2 of section 840 of the executive law, as amended by 11 chapter 66 of the laws of 1973, is amended to read as follows: 12 2. The council shall promulgate, and may from time to time amend, such 13 rules and regulations prescribing height, weight [and], physical fitness 14 and psychological requirements for eligibility of persons for provi- 15 sional or permanent appointment in the competitive class of the civil 16 service as police officers of any county, city, town, village or police 17 district as it deems necessary and proper for the efficient performance 18 of police duties. 19 § 9. Section 840 of the executive law is amended by adding a new 20 subdivision 2-b to read as follows: 21 2-b. The council shall promulgate, and may from time to time amend, 22 such rules and regulations concerning background investigations for 23 eligibility of persons for provisional or permanent appointment in the 24 competitive class of the civil service as police officers of any county, 25 city, town, village or police district as it deems necessary and proper 26 for the efficient performance of police duties, which shall be incorpo- 27 rated by the law enforcement agency accreditation council as part of the 28 certification process in paragraph (d) of subdivision one of section 29 eight hundred forty-six-h of this chapter. 30 § 10. Subdivisions 2 and 3 of section 845 of the executive law, as 31 amended by chapter 491 of the laws of 2010, are amended to read as 32 follows: 33 2. (a) Each head of a state or local agency, unit of local government, 34 state or local commission, public authority or other organization which 35 employs police officers or peace officers shall transmit to the divi- 36 sion, no later than the fifteenth day of January annually, and in a form 37 and manner prescribed by the division, a list containing the name of 38 every police officer or peace officer employed by his or her agency, 39 government, commission, authority or organization indicating with 40 respect to each officer his or her date of birth, social security 41 number, rank or title, employer, and whether he is employed full-time or 42 part-time. In addition to such annual list, each such head, whenever 43 officers have been newly appointed or have ceased to serve, shall imme- 44 diately transmit to the division, in a form and manner prescribed by the 45 division, a list containing the names of such officers which, in the 46 instance of new appointees, shall include all the information required 47 to be furnished in the annual listing. 48 (b) Whenever officers have ceased to serve, each such head shall imme- 49 diately transmit to the division, in a form and manner prescribed by the 50 division, notification that any such officer has ceased to serve due to 51 a leave of absence, resignation, removal, removal for cause, or removal 52 during a probationary period. 53 3. (a) The division shall establish rules and regulations to provide 54 for a permanent system of identification for each police and peace offi- 55 cer, which shall include procedures for updating the registry upon anS. 2509--C 122 A. 3009--C 1 officer's failure to complete required training within the time limita- 2 tions established in law or regulation. 3 (b) Such rules and regulations shall also establish procedures, in 4 accordance with the state administrative procedure act, for a process as 5 described in this paragraph. When it shall appear to the commissioner or 6 the commissioner's designee that a notification of the reason such an 7 officer ceased to serve, received by the commissioner pursuant to para- 8 graph (b) of subdivision two of this section, is inaccurate in a materi- 9 al respect, the commissioner shall attempt to resolve such discrepancy 10 by contacting the head of the office that submitted such notification. 11 If such informal efforts do not resolve the discrepancy promptly, the 12 commissioner may issue a notice to such head and the officer who is the 13 subject of such notification of an inquiry into the accuracy of such 14 record. After notice and an opportunity for each to be heard, if the 15 commissioner finds such record to be inaccurate with respect to such 16 matter in a material respect, the commissioner shall provide notice of 17 such determination to each of them and, pursuant to such determination, 18 may correct such record. The commissioner shall maintain a clear docu- 19 mentary record of both the original record and the correction made. 20 § 11. Subdivision 1 of section 846-h of the executive law is amended 21 by adding two new paragraphs (d) and (e) to read as follows: 22 (d) The council shall create a mandatory certification process for 23 agencies employing police officers, as defined in paragraphs (b), (c), 24 (d), (e), (f), (j), (k), (l), (o), (p), (s) and (u) of subdivision thir- 25 ty-four of section 1.20 of the criminal procedure law. Such certif- 26 ication process shall include the promulgation of mandatory standards 27 for hiring practices, which shall incorporate the rules and regulations 28 promulgated by the municipal police training council pursuant to subdi- 29 visions two and two-b of section eight hundred forty of this chapter, as 30 well as the reporting requirements under subdivision two of section 31 eight hundred forty-five of this chapter and subdivision five of section 32 seventy-five of this chapter, as may be applicable to such agencies and 33 their personnel. 34 (e) The council may, on its own or upon referral from the commission- 35 er, revoke or withhold the granting of the certification under paragraph 36 (d) of this subdivision for an agency that fails to adhere to the manda- 37 tory standards for hiring practices or reporting requirements of such 38 paragraph. 39 § 12. Subdivisions 2, 4 and 5 of section 846-h of the executive law, 40 as added by chapter 521 of the laws of 1988, are amended to read as 41 follows: 42 2. (a) The law enforcement agency accreditation council shall consist 43 of: 44 (i) [Three] Two incumbent sheriffs of the state; 45 (ii) [Three] Two incumbent chiefs of police; 46 (iii) One incumbent deputy sheriff; 47 (iv) One incumbent police officer; 48 (v) The superintendent of state police; 49 (vi) The commissioner of police of the city of New York; 50 (vii) One incumbent chief executive officer of a county of the state; 51 (viii) One incumbent mayor of a city or village of the state; 52 (ix) One incumbent chief executive officer of a town of the state; 53 (x) One member of a statewide labor organization representing police 54 officers as that term is defined in subdivision thirty-four of section 55 1.20 of the criminal procedure law;S. 2509--C 123 A. 3009--C 1 (xi) One full-time faculty member of a college or university who 2 teaches in the area of criminal justice or police science; [and] 3 (xii) Two members appointed pursuant to subparagraph (ix) of paragraph 4 (c) of this subdivision[.]; 5 (xiii) One incumbent chief of police or commissioner of police from a 6 municipality in the state with a police department consisting of more 7 than one hundred officers; 8 (xiv) One incumbent sheriff in the state from an agency with more than 9 one hundred deputy sheriffs; 10 (xv) One representative of victims of crime; and 11 (xvi) One representative from a community with high numbers of police 12 an community interactions. 13 (b) With the exception of the superintendent of state police and the 14 commissioner of police of the city of New York, each member of the coun- 15 cil shall be appointed by the governor to serve a [two year] two-year 16 term. Any member appointed by the governor may be reappointed for addi- 17 tional terms. 18 (c) The governor shall make appointments to the council as follows: 19 (i) Each member who is an incumbent sheriff of the state shall be 20 chosen from a list of two eligible persons submitted by the New York 21 state sheriffs' association; 22 (ii) Each member who is an incumbent chief of police shall be chosen 23 from a list of two eligible persons submitted by the New York state 24 association of chiefs of police; 25 (iii) The member who is an incumbent deputy sheriff shall be chosen 26 from a list of two eligible persons submitted jointly by the New York 27 state sheriffs' association and the New York state deputy sheriffs' 28 association, inc.; 29 (iv) The member who is an incumbent police officer shall be chosen 30 from a list of two eligible persons submitted jointly by the New York 31 state association of chiefs of police and a statewide labor organization 32 representing police officers as that term is defined in subdivision 33 thirty-four of section 1.20 of the criminal procedure law; 34 (v) The member who is an incumbent chief executive officer of a county 35 of the state shall be chosen from a list of two eligible persons submit- 36 ted by the New York state association of counties; 37 (vi) The member who is an incumbent mayor of a city or village of the 38 state shall be chosen from a list of two eligible persons submitted by 39 the New York state conference of mayors; 40 (vii) The member who is an incumbent chief executive officer of a town 41 of the state shall be chosen from a list of two eligible persons submit- 42 ted by the association of towns of the state of New York; 43 (viii) The governor may appoint any eligible person to be a member who 44 is an active member of a statewide labor organization representing 45 police officers; [and] 46 (ix) The temporary president of the senate and the speaker of the 47 assembly shall each nominate one member as provided in subparagraph 48 (xii) of paragraph (a) of this subdivision[.]; and 49 (x) the members who are listed in subparagraphs (xiii), (xiv), (xv), 50 and (xvi) of paragraph (a) of this subdivision shall be appointed by the 51 governor. 52 (d) In making such appointments, the governor shall select individuals 53 from municipalities that are representative, to the extent possible, of 54 the varying sizes of communities and law enforcement agencies in the 55 state.S. 2509--C 124 A. 3009--C 1 (e) Any member chosen to fill a vacancy, including a vacancy in the 2 chairperson, created otherwise than by expiration of term shall be 3 appointed by the governor for the unexpired term of the member he is to 4 succeed. Any such vacancy shall be filled in the same manner as the 5 original appointment. 6 (f) Any member who shall cease to hold the position which qualified 7 him for such appointment shall cease to be a member of the council. 8 4. The governor shall designate from among the members of the council 9 a chairperson who shall serve at the pleasure of the governor. During a 10 vacancy of the chairperson the commissioner of the division of criminal 11 justice services shall serve as the temporary chairperson. 12 5. The law enforcement agency accreditation council shall meet at 13 least four times in a year. Special meetings may be called by the chair- 14 person and shall be called by him at the request of the governor or upon 15 the written request of [nine] ten members of the council. The council 16 may establish its own quorum rules and procedures with respect to the 17 conduct of its meetings and other affairs not inconsistent with law; 18 provided, however, that recommendations made by the council in accord- 19 ance with paragraph (c) of subdivision one of this section, or the 20 mandatory standards for hiring practices promulgated in accordance with 21 paragraph (d) of subdivision one of this section shall require the 22 affirmative vote of ten members of the council. 23 § 13. Paragraphs (b), (c), (d), (e), (f), (j), (k), (l), (o), (p), (s) 24 and (u) of subdivision 34 of section 1.20 of the criminal procedure law, 25 paragraph (e) as amended by chapter 662 of the laws of 1972, paragraph 26 (j) as amended by chapter 858 of the laws of 1972, paragraph (k) as 27 separately amended by chapters 282 and 877 of the laws of 1974, para- 28 graph (f) as amended by chapter 22 of the laws of 1974, paragraph (l) as 29 added by chapter 282 of the laws of 1974, paragraph (o) as amended by 30 chapter 599 of the laws of 2000, paragraph (p) as amended by chapter 476 31 of the laws of 2018, paragraph (s) as added by chapter 424 of the laws 32 of 1998 and paragraph (u) as added by chapter 558 of the laws of 2005, 33 are amended to read as follows: 34 (b) Sheriffs, under-sheriffs and deputy sheriffs of counties outside 35 of New York City where such department is certified in accordance with 36 paragraph (d) of subdivision one of section eight hundred forty-six-h of 37 the executive law; 38 (c) A sworn officer of an authorized county or county parkway police 39 department where such department is certified in accordance with para- 40 graph (d) of subdivision one of section eight hundred forty-six-h of the 41 executive law; 42 (d) A sworn officer of an authorized police department or force of a 43 city, town, village or police district where such department or force is 44 certified in accordance with paragraph (d) of subdivision one of section 45 eight hundred forty-six-h of the executive law; 46 (e) A sworn officer of an authorized police department of an authority 47 or a sworn officer of the state regional park police in the office of 48 parks and recreation where such department or force is certified in 49 accordance with paragraph (d) of subdivision one of section eight 50 hundred forty-six-h of the executive law; 51 (f) A sworn officer of the capital police force of the office of 52 general services where such force is certified in accordance with para- 53 graph (d) of subdivision one of section eight hundred forty-six-h of the 54 executive law; 55 (j) A sworn officer of the division of law enforcement in the depart- 56 ment of environmental conservation where such division is certified inS. 2509--C 125 A. 3009--C 1 accordance with paragraph (d) of subdivision one of section eight 2 hundred forty-six-h of the executive law; 3 (k) A sworn officer of a police force of a public authority created by 4 an interstate compact where such force is certified in accordance with 5 paragraph (d) of subdivision one of section eight hundred forty-six-h of 6 the executive law; 7 (l) Long Island railroad police[.] where such department or force is 8 certified in accordance with paragraph (d) of subdivision one of section 9 eight hundred forty-six-h of the executive law; 10 (o) A sworn officer of the [water-supply police employed by the city11of New York, appointed to protect the sources, works, and transmission12of water supplied to the city of New York, and to protect persons on or13in the vicinity of such water sources, works, and transmission.] New 14 York city department of environmental protection police, employed by the 15 city of New York, appointed to protect the sources, works, and trans- 16 mission of water supplied to the city of New York, and to protect 17 persons on or in the vicinity of such water sources, works, and trans- 18 mission where such department is certified in accordance with paragraph 19 (d) of subdivision one of section eight hundred forty-six-h of the exec- 20 utive law; 21 (p) Persons appointed as railroad police officers pursuant to section 22 eighty-eight of the railroad law[.] where such department or force is 23 certified in accordance with paragraph (d) of subdivision one of section 24 eight hundred forty-six-h of the executive law; 25 (s) A university police officer appointed by the state university 26 pursuant to paragraph 1 of subdivision two of section three hundred 27 fifty-five of the education law[.] where such department or force is 28 certified in accordance with paragraph (d) of subdivision one of section 29 eight hundred forty-six-h of the executive law; 30 (u) Persons appointed as Indian police officers pursuant to section 31 one hundred fourteen of the Indian law[.] where such department or force 32 is certified in accordance with paragraph (d) of subdivision one of 33 section eight hundred forty-six-h of the executive law; 34 § 14. The opening paragraph of paragraph (b) of subdivision 1 and 35 paragraph a of subdivision 2 of section 209-q of the general municipal 36 law, the opening paragraph of paragraph (b) as amended by chapter 551 of 37 the laws of 2001 and paragraph a of subdivision 2 as amended by chapter 38 435 of the laws of 1997, are amended and a new paragraph (b-1) is added 39 to subdivision 1 to read as follows: 40 [A] Except as provided in paragraph (b-1) of this subdivision a 41 certificate attesting to satisfactory completion of an approved munici- 42 pal police basic training program awarded by the executive director of 43 the municipal police training council pursuant to this subdivision shall 44 remain valid: 45 (b-1) A certificate awarded under paragraph (b) of this subdivision 46 may be permanently invalidated upon an officer's removal for cause in 47 accordance with subdivisions two and three of section eight hundred 48 forty-five of the executive law. An officer whose certificate is invali- 49 dated under this paragraph may be ineligible for any future certif- 50 ication. 51 a. The term "police officer", as used in this section, shall mean a 52 [member of a police force or other organization of a municipality or a53detective or rackets investigator employed by the office of the district54attorney in any county located in a city of one million or more persons55who is responsible for the prevention or detection of crime and the56enforcement of the general criminal laws of the state, but shall notS. 2509--C 126 A. 3009--C 1include any person serving as such solely by virtue of his occupying any2other office or position, nor shall such term include a sheriff or3under-sheriff, the sheriff or deputy sheriff of the city of New York,4commissioner of police, deputy or assistant commissioner of police,5chief of police, deputy or assistant chief of police or any person6having an equivalent title who is appointed or employed by a county,7city, town, village or police district to exercise equivalent superviso-8ry authority] person defined as a police officer pursuant to subdivision 9 thirty-four of section 1.20 of the criminal procedure law who is 10 appointed or employed by a county, city, town, village or police 11 district. 12 § 15. Paragraph (a-1) of subdivision 4 of section 1279 of the public 13 authorities law, as added by chapter 104 of the laws of 2020, is amended 14 to read as follows: 15 (a-1) to receive and investigate complaints from any source, or upon 16 his or her own initiative, concerning allegations of corruption, fraud, 17 use of excessive force, criminal activity, conflicts of interest or 18 abuse by any police officer under the jurisdiction of the office of the 19 metropolitan transportation authority and promptly inform the division 20 of criminal justice services, in the form and manner as prescribed by 21 the division, of such allegations and the progress of investigations 22 related thereto unless special circumstances require confidentiality. 23 Nothing in this paragraph shall require the division of criminal justice 24 services to participate in the investigation of such allegations or take 25 action or prevent the division of criminal justice services from taking 26 action authorized pursuant to subdivision three of section eight hundred 27 forty-five of the executive law in the time and manner determined by the 28 commissioner of the division of criminal justice services. 29 § 16. Paragraphs (c) and (d) of subdivision 1 of section 58 of the 30 civil service law, as amended by chapter 244 of the laws of 2013, are 31 amended to read as follows: 32 (c) he or she satisfies the height, weight [and], physical and psycho- 33 logical fitness requirements prescribed by the municipal police training 34 council pursuant to the provisions of section eight hundred forty of the 35 executive law; and 36 (d) he or she is of good moral character as determined in accordance 37 with the background investigation standards of the municipal police 38 training council pursuant to the provisions of section eight hundred 39 forty of the executive law. 40 § 17. Subdivision 5 of section 58 of the civil service law, as amended 41 by chapter 560 of the laws of 1978, is amended to read as follows: 42 5. The provisions of this section shall not apply to [the police43department of the city of New York or to] the investigatory personnel of 44 the office of the district attorney in any county, including any county 45 within the city of New York. 46 § 18. This act shall take effect on the one hundred eightieth day 47 after it shall have become a law; provided however the addition of para- 48 graphs (d) and (e) of subdivision 1 of section 846-h of the executive 49 law made by section eleven of this act and the amendments to subdivision 50 34 of section 1.20 of the criminal procedure law made by section thir- 51 teen of this act pertaining to the required certification of police 52 agencies, and the amendments to section fifty-eight of the civil service 53 law made by section seventeen of this act shall take effect two years 54 after such effective date. 55 PART CCCS. 2509--C 127 A. 3009--C 1 Section 1. Subparagraph (A) of paragraph 1 of subsection (oo) of 2 section 606 of the tax law, as amended by section 1 of part RR of chap- 3 ter 59 of the laws of 2018, is amended and a new paragraph 6 is added to 4 read as follows: 5 (A) For taxable years beginning on or after January first, two thou- 6 sand ten and before January first, two thousand twenty-five, a taxpayer 7 shall be allowed a credit as hereinafter provided, against the tax 8 imposed by this article, in an amount equal to one hundred percent of 9 the amount of credit allowed the taxpayer with respect to a certified 10 historic structure, and one hundred fifty percent of the amount of cred- 11 it allowed the taxpayer with respect to a certified historic structure 12 that is a small project, under internal revenue code section 47(c)(3), 13 determined without regard to ratably allocating the credit over a five 14 year period as required by subsection (a) of such section 47, with 15 respect to a certified historic structure located within the state. 16 Provided, however, the credit shall not exceed five million dollars. For 17 taxable years beginning on or after January first, two thousand twenty- 18 five, a taxpayer shall be allowed a credit as hereinafter provided, 19 against the tax imposed by this article, in an amount equal to thirty 20 percent of the amount of credit allowed the taxpayer with respect to a 21 certified historic structure under internal revenue code section 22 47(c)(3), determined without regard to ratably allocating the credit 23 over a five year period as required by subsection (a) of such section 24 47, with respect to a certified historic structure located within the 25 state; provided, however, the credit shall not exceed one hundred thou- 26 sand dollars. 27 (6) For purposes of this subsection the term "small project" means 28 qualified rehabilitation expenditures totaling two million five hundred 29 thousand dollars or less. 30 § 2. Subparagraph (i) of paragraph (a) of subdivision 26 of section 31 210-B of the tax law, as amended by section 2 of part RR of chapter 59 32 of the laws of 2018, is amended and a new paragraph (f) is added to read 33 as follows: 34 (i) For taxable years beginning on or after January first, two thou- 35 sand ten, and before January first, two thousand twenty-five, a taxpayer 36 shall be allowed a credit as hereinafter provided, against the tax 37 imposed by this article, in an amount equal to one hundred percent of 38 the amount of credit allowed the taxpayer for the same taxable year with 39 respect to a certified historic structure, and one hundred fifty percent 40 of the amount of credit allowed the taxpayer with respect to a certified 41 historic structure that is a small project, under internal revenue code 42 section 47(c)(3), determined without regard to ratably allocating the 43 credit over a five year period as required by subsection (a) of such 44 section 47, with respect to a certified historic structure located with- 45 in the state. Provided, however, the credit shall not exceed five 46 million dollars. 47 (f) For purposes of this subdivision "small project" means qualified 48 rehabilitation expenditures totaling two million five hundred thousand 49 dollars or less. 50 § 3. Subparagraph (A) of paragraph 1 of subdivision (y) of section 51 1511 of the tax law, as amended by section 3 of part RR of chapter 59 of 52 the laws of 2018, is amended and a new paragraph 6 is added to read as 53 follows: 54 (A) For taxable years beginning on or after January first, two thou- 55 sand ten and before January first, two thousand twenty-five, a taxpayer 56 shall be allowed a credit as hereinafter provided, against the taxS. 2509--C 128 A. 3009--C 1 imposed by this article, in an amount equal to one hundred percent of 2 the amount of credit allowed the taxpayer with respect to a certified 3 historic structure, and one hundred fifty percent of the amount of cred- 4 it allowed the taxpayer with respect to a certified historic structure 5 that is a small project, under internal revenue code section 47(c)(3), 6 determined without regard to ratably allocating the credit over a five 7 year period as required by subsection (a) of such section 47, with 8 respect to a certified historic structure located within the state. 9 Provided, however, the credit shall not exceed five million dollars. For 10 taxable years beginning on or after January first, two thousand twenty- 11 five, a taxpayer shall be allowed a credit as hereinafter provided, 12 against the tax imposed by this article, in an amount equal to thirty 13 percent of the amount of credit allowed the taxpayer with respect to a 14 certified historic structure under internal revenue code section 15 47(c)(3), determined without regard to ratably allocating the credit 16 over a five year period as required by subsection (a) of such section 47 17 with respect to a certified historic structure located within the state. 18 Provided, however, the credit shall not exceed one hundred thousand 19 dollars. 20 (6) For purposes of this subdivision "small project" means qualified 21 rehabilitation expenditures totaling two million five hundred thousand 22 dollars or less. 23 § 4. This act shall take effect immediately and shall apply to taxable 24 years beginning on and after January 1, 2022. 25 PART DDD 26 Section 1. Paragraph (a) of subdivision 9 of section 208 of the tax 27 law is amended by adding a new subparagraph 21 to read as follows: 28 (21) The amount of any gain added back to determine entire net income 29 in a previous taxable year pursuant to subparagraph twenty-seven of 30 paragraph (b) of subdivision nine of this section that is included in 31 federal gross income for the taxable year. 32 § 2. Paragraph (b) of subdivision 9 of section 208 of the tax law is 33 amended by adding a new subparagraph 27 to read as follows: 34 (27) The amount of any gain excluded from federal gross income for the 35 taxable year by subparagraph (A) of paragraph (1) of subsection (a) of 36 section 1400Z-2 of the internal revenue code. 37 § 3. Subsection (b) of section 612 of the tax law is amended by adding 38 a new paragraph 42 to read as follows: 39 (42) The amount of any gain excluded from federal gross income for the 40 taxable year by subparagraph (A) of paragraph (1) of subsection (a) of 41 section 1400Z-2 of the internal revenue code. 42 § 4. Subsection (c) of section 612 of the tax law is amended by adding 43 a new paragraph 43 to read as follows: 44 (43) The amount of any gain added back to federal adjusted gross 45 income in a previous taxable year pursuant to paragraph forty-two of 46 subdivision (b) of this section that is included in federal gross income 47 for the taxable year. 48 § 5. Paragraph 1 of subdivision (b) of section 1503 of the tax law is 49 amended by adding a new subparagraph (W) to read as follows: 50 (W) The amount of any gain added back to determine entire net income 51 in a previous taxable year pursuant to subparagraph (Z) of paragraph two 52 of this subdivision that is included in federal gross income for the 53 taxable year.S. 2509--C 129 A. 3009--C 1 § 6. Paragraph 2 of subdivision (b) of section 1503 of the tax law is 2 amended by adding a new subparagraph (Z) to read as follows: 3 (Z) The amount of any gain excluded from federal gross income for the 4 taxable year by subparagraph (A) of paragraph (1) of subsection (a) of 5 section 1400Z-2 of the internal revenue code. 6 § 7. Paragraph (a) of subdivision 8 of section 11-602 of the adminis- 7 trative code of the city of New York is amended by adding a new subpara- 8 graph 15 to read as follows: 9 (15) The amount of any gain added back to determine entire net income 10 in a previous taxable year pursuant to subparagraph twenty-two of para- 11 graph (b) of this subdivision that is included in federal gross income 12 for the taxable year. 13 § 8. Paragraph (b) of subdivision 8 of section 11-602 of the adminis- 14 trative code of the city of New York is amended by adding a new subpara- 15 graph 22 to read as follows: 16 (22) The amount of any gain excluded from federal gross income for the 17 taxable year by subparagraph (A) of paragraph (1) of subsection (a) of 18 section 1400Z-2 of the internal revenue code. 19 § 9. Paragraph (a) of subdivision 8 of section 11-652 of the adminis- 20 trative code of the city of New York is amended by adding a new subpara- 21 graph 16 to read as follows: 22 (16) The amount of any gain added back to determine entire net income 23 in a previous taxable year pursuant to subparagraph twenty-three of 24 paragraph (b) of subdivision eight of this section is included in feder- 25 al gross income for the taxable year. 26 § 10. Paragraph (b) of subdivision 8 of section 11-652 of the adminis- 27 trative code of the city of New York is amended by adding a new subpara- 28 graph 23 to read as follows: 29 (23) The amount of any gain excluded from federal gross income for the 30 taxable year by subparagraph (A) of paragraph (1) of subsection (a) of 31 section 1400Z-2 of the internal revenue code. 32 § 11. Subdivision (b) of section 11-1712 of the administrative code of 33 the city of New York is amended by adding a new paragraph 39 to read as 34 follows: 35 (39) The amount of any gain excluded from federal gross income for the 36 taxable year by subparagraph (A) of paragraph (1) of subsection (a) of 37 section 1400Z-2 of the internal revenue code. 38 § 12. Subdivision (c) of section 11-1712 of the administrative code of 39 the city of New York is amended by adding a new paragraph 38 to read as 40 follows: 41 (38) The amount of any gain added back to federal adjusted gross 42 income in a previous taxable year pursuant to paragraph thirty-nine of 43 subdivision (b) of this section that is included in federal gross income 44 for the taxable year. 45 § 13. This act shall take effect immediately and shall apply to taxa- 46 ble years beginning on or after January 1, 2021. 47 PART EEE 48 Section 1. There is hereby created an excluded worker fund to be 49 administered by the department of labor. 50 § 2. 1. "Excluded worker" means an individual whose principal place of 51 residence is in New York state, and, who: 52 (a) does not meet the eligibility requirements: 53 (i) for unemployment insurance benefits under article eighteen of the 54 labor law, including benefits payable to federal civilian employees andS. 2509--C 130 A. 3009--C 1 to ex-servicemen and servicewomen pursuant to chapter 85 of the United 2 States Code, and benefits authorized to be used for the self-employment 3 assistance program pursuant to the Federal-State Extended Unemployment 4 Compensation Act of 1970, provided that such individual is also not 5 eligible to receive unemployment insurance benefits under comparable 6 laws in any other state and further provided that such ineligibility for 7 unemployment insurance benefits is not pursuant to disqualification for 8 benefits under section 593 of the labor law; 9 (ii) for insurance or assistance payments under any programs provided 10 for by Title II of the federal CARES Act; 11 (iii) for insurance or assistance payments under any program provided 12 for by the federal continued assistance for unemployed workers act of 13 2020 within the consolidated appropriations act, 2021; or 14 (iv) for insurance or assistance payments under any programs provided 15 for by title ix of the federal american rescue plan act of 2021. 16 (b) has not actually received payments from any of the sources listed 17 in paragraph (a) of this subsection, unless such received payments were 18 made in error by the administering agency and such payments were or are 19 to be recovered by the administering agency following a final order of 20 the agency; and 21 (c) suffered a loss of work-related earnings or household income of an 22 amount determined by the commissioner of labor from the week beginning 23 February twenty-third, two thousand twenty due to: 24 (i) becoming or continuing status as unemployed, partially unemployed, 25 unable to work, or unavailable to work due to the COVID-19 pandemic and 26 during the state of emergency declared by executive order two hundred 27 two of two thousand twenty, provided that for the purposes of this 28 section, "partially unemployed" shall mean a reduction of earnings due 29 to a reduction of hours of an amount determined by the commissioner of 30 labor consistent with provisions of the labor law and applicable rules 31 and regulations in effect as of the effective date of this act; or 32 (ii) the individual has become the breadwinner or major source of 33 income for a household because the head of the household has died or 34 become disabled during the state of emergency declared by executive 35 order two hundred two of two thousand twenty, provided that no other 36 individual in the same household is receiving benefits under article two 37 or nine of the workers' compensation law for the same reason. 38 2. Eligibility. Excluded workers as defined in this act shall be 39 eligible for benefits upon the first full date of meeting such defi- 40 nition, subject to the limitations as to maximum and minimum amounts and 41 duration and other conditions and limitations in this act. The "benefit 42 period" shall be retroactive from on or after March twenty-seventh, two 43 thousand twenty but no later than April first, two thousand twenty-one. 44 3. Benefit computation. The benefit of the excluded worker shall be 45 computed as follows: 46 (a) The benefit for each excluded worker who filed a tax return for 47 either tax years 2018, 2019, or 2020 with the department of taxation and 48 finance using a valid United States individual taxpayer identification 49 number (ITIN) and any other excluded worker who is deemed eligible by 50 the commissioner of labor for benefits pursuant to paragraph (k) or 51 paragraph (l) of subsection five of this section shall be fifteen thou- 52 sand six hundred dollars minus an automatic deduction of seven hundred 53 eighty dollars, which shall be remitted to the department of taxation 54 and finance for the purposes of satisfying the provisions of part five 55 of article twenty-two of the tax law. All such deductions received by 56 the commissioner of the department of taxation and finance pursuant toS. 2509--C 131 A. 3009--C 1 this paragraph shall be deposited and disposed of pursuant to section 2 one hundred seventy-one-a of the tax law applicable to article twenty- 3 two of the tax law. 4 (b) The benefit for all other excluded workers deemed eligible by the 5 commissioner of labor for benefits except those deemed eligible pursuant 6 to paragraph (j), (k), or (l) of subsection five of this section shall 7 be three thousand two hundred dollars minus an automatic deduction of 8 one hundred sixty dollars, which shall be remitted to the department of 9 taxation and finance for the purposes of satisfying the provisions of 10 part five of article twenty-two of the tax law. All such deductions 11 received by the commissioner of the department of taxation and finance 12 pursuant to this paragraph shall be deposited and disposed of pursuant 13 to section one hundred seventy-one-a of the tax law applicable to arti- 14 cle twenty-two of the tax law. 15 (c) When an excluded worker files a New York personal income tax 16 return for tax year 2021, the excluded worker may reconcile any tax 17 liability for such tax year and claim any refund to which the excluded 18 worker is entitled. 19 4. Payment of benefits. (a) All payment of benefits pursuant to this 20 act shall be subject to the appropriation of funds for the purpose of 21 this act. 22 (b) Benefits shall not be available to any excluded worker if such 23 excluded worker's gross work-related earnings received in the previous 24 twelve months prior to the effective date of this act were greater than 25 twenty-six thousand two hundred and eight dollars. 26 (c) The commissioner of labor shall ensure that all total benefits are 27 paid pursuant to the provisions of this subsection provided that such 28 beneficiary certifies his or her eligibility, lack of employment, and 29 ability to work, in a manner determined by the commissioner of labor 30 until all benefits made pursuant to this act are made to the excluded 31 worker. 32 5. Application for benefits. Notwithstanding anything in this act to 33 the contrary, each individual eligible for benefits pursuant to this act 34 shall make an application to the commissioner of labor in such form and 35 at such time as the commissioner of labor may prescribe, which applica- 36 tion shall establish proof of identity, proof of residency within New 37 York state, and proof of work-related eligibility as follows: 38 (a) In order to establish identity, an applicant shall be required to 39 produce one or more of the following documents to establish at least 40 four points of proof of identity: 41 (i) A non-expired New York state driver's license issued by the 42 department of motor vehicles, which is worth four points; 43 (ii) A non-expired New York state non-driver identification card 44 issued by the department of motor vehicles, which is worth four points; 45 (iii) A non-expired United States passport, which is worth four 46 points; 47 (iv) An IDNYC identification card, which is worth four points; 48 (v) A non-expired passport issued by a country other than the United 49 States that is machine readable, which is worth three points; 50 (vi) A New York state inpatient photo identification card issued by 51 the office of mental health, which is worth two points; 52 (vii) A marriage certificate, which is worth one point; 53 (viii) A divorce decree, which is worth one point; 54 (ix) A non-expired New York city department of parks and recreation 55 membership card, which is worth one point;S. 2509--C 132 A. 3009--C 1 (x) A birth certificate issued by a foreign country, which is worth 2 one point; 3 (xi) A foreign issued identification card including but not limited to 4 a consular identification card or any other photo identification card 5 issued by another country to its citizens, which is worth one point; 6 (xii) A diploma or transcript from a high school, college, or univer- 7 sity in the United States, which is worth one point; and/or 8 (xiii) Any other document the commissioner of labor deems relevant, 9 which the commissioner of labor shall assign a reasonable point value 10 less than four points. 11 (b) In order to establish residency, an applicant shall be required to 12 produce one or more of the following items each of which must show the 13 applicant's name and residential address located within the state of New 14 York, provided that all applicants must show both proof of residency 15 prior to March twenty-seventh, two thousand twenty, as well as proof of 16 ongoing or current residency. Proof of prior and ongoing or current 17 residency may be established in the same document, if applicable. Docu- 18 ments establishing proof of ongoing or current residency other than 19 those specified in subparagraphs (i), (ii), and (iii) of this paragraph 20 must be dated no earlier than thirty days prior to the effective date of 21 this act: 22 (i) A non-expired New York state driver's license issued by the 23 department of motor vehicles; 24 (ii) A non-expired New York state non-driver identification card 25 issued by the department of motor vehicles; 26 (iii) A non-expired IDNYC identification card; 27 (iv) A copy of a utility bill; 28 (v) A bank or credit card statement; 29 (vi) A letter addressed to the applicant from the New York City Hous- 30 ing Authority; 31 (vii) A letter addressed to the applicant from a homeless shelter 32 indicating that the applicant currently resides at the homeless shelter; 33 (viii) A current lease, mortgage payment, or property tax statement; 34 (ix) A letter addressed to the applicant from a non-profit organiza- 35 tion that provides services to the homeless; or 36 (x) Any other document the commissioner of labor deems acceptable. 37 (c) Application forms prescribed by the commissioner of labor shall 38 not state (i) the documents an applicant used to prove identity; (ii) an 39 applicant's ineligibility for a social security number, where applica- 40 ble; or (iii) an applicant's citizenship or immigration status. 41 (d) An applicant may submit the same documents to establish identity 42 and residency. 43 (e) At least one of the documents submitted to establish identity 44 and/or residency must have a photo of the applicant unless the applicant 45 is accompanied by a caretaker who can demonstrate proof of relationship. 46 (f) At least one of the documents submitted to establish identity 47 and/or residency must have the applicant's date of birth. 48 (g) All documents submitted by an applicant to establish identity and 49 residency must be: (i) certified by the issuing agency; (ii) unexpired 50 unless specifically noted; (iii) in English, or accompanied by a certi- 51 fied English language translation; and (iv) not mutilated or damaged. 52 (h) Applicants shall not be required to prove that they are lawfully 53 present in the United States. 54 (i) Applicants shall certify in a form and manner the commissioner of 55 labor shall prescribe:S. 2509--C 133 A. 3009--C 1 (i) that the applicant meets the definition of excluded worker under 2 this act; 3 (ii) the period of time within the benefit period that they were an 4 excluded worker as defined by this act; and 5 (iii) that the applicant was otherwise able to work and available for 6 work during the benefit period except that the individual was unem- 7 ployed, partially unemployed, unable to work, or unavailable to work 8 during such period of time within the benefit period. 9 (j) In order to establish work-related eligibility and qualify for the 10 benefits described in paragraph (a) of subsection 3 of this section, an 11 applicant may submit proof that the applicant filed a tax return for 12 either tax years 2018, 2019, or 2020 with the department of taxation and 13 finance using a valid United States individual taxpayer identification 14 number (ITIN). 15 (k) Notwithstanding paragraph (j) of this subsection, an applicant 16 also may qualify for the benefits described in paragraph (a) of 17 subsection 3 of this section by submitting: 18 (i) a letter from an employer documenting the dates of work of the 19 applicant and the reason the applicant is no longer employed by the 20 employer; 21 (ii) at least six weeks of pay stubs from the six month period prior 22 to the date the applicant certifies he or she became eligible for bene- 23 fits pursuant to this act; 24 (iii) at least six weeks of wage statements from the six month period 25 prior to the date the applicant certifies he or she became eligible for 26 benefits pursuant to this act; 27 (iv) a form W-2 or 1099 from tax year 2019 or 2020 demonstrating wages 28 or income; or 29 (v) a wage notice provided pursuant to section 195 of the labor law 30 that documents employment for a period of time within six months prior 31 to the date the applicant certifies he or she became eligible for bene- 32 fits pursuant to this act. 33 (l) The commissioner of labor may, by regulation, establish alterna- 34 tive documents that sufficiently demonstrate an applicant's qualifica- 35 tion for the benefits described in paragraph (a) of subsection 3 of this 36 section, provided that such additional documents clearly demonstrate 37 that the applicant was employed and received monetary earnings for a 38 period of greater than six weeks in the six month period prior to the 39 date the applicant certifies that he or she became eligible for benefits 40 pursuant to this act. 41 (m) If an applicant cannot demonstrate the proof of work-related 42 eligibility described in paragraphs (j), (k), and (l) of this 43 subsection, an applicant will not qualify for the benefits described in 44 paragraph (a) of subsection 3 of this section. Such applicant may, 45 however, qualify for the benefits described in paragraph (b) of 46 subsection 3 of this section if the applicant otherwise meets the iden- 47 tity and residency requirements described in paragraphs (a) and (b) of 48 this subsection and submits proof of work-related eligibility as 49 described in paragraph (n) of this subsection. 50 (n) The commissioner of labor shall promulgate regulations in order to 51 effectuate this section. Such regulations shall include the assignment 52 of point values to each document that an applicant may provide to the 53 commissioner of labor to prove work-related eligibility pursuant to 54 paragraph (m) of this subsection. The commissioner of labor shall only 55 make a determination that an applicant has demonstrated work-related 56 eligibility pursuant to paragraph (m) of this subsection if the appli-S. 2509--C 134 A. 3009--C 1 cant presents proof meeting the regulations. The following documents are 2 examples of the types of documents to which the commissioner of labor 3 may assign point values and review as part of determining an applicant's 4 work-related eligibility for the benefits described in paragraph (b) of 5 subsection 3 of this section: pay stubs, wage statements, wage notices 6 provided pursuant to section 195 of the labor law, any other notice or 7 acknowledgment of pay rate as provided by the department of labor, bank 8 records demonstrating a pattern of payment or deposits, receipts or 9 records from a pay card with verification of documentation demonstrating 10 a pattern of deposits, and/or similar documents demonstrating a pattern 11 of employment. 12 (o) Prior to the commissioner of labor finalizing regulations required 13 by this section, for purposes of ensuring the integrity of the process, 14 the attorney general shall review, and the state comptroller may, in his 15 or her sole discretion, review, such regulations and any other rules or 16 guidance to implement this program in consultation with the department 17 of labor, in order to ensure that state funds are adequately protected 18 against fraud and abuse. The commissioner of labor shall not approve the 19 payment of any benefits pursuant to this act until such regulations have 20 been approved by the attorney general in a manner consistent with this 21 paragraph, and which approval shall be published together with such 22 regulations in the state register. Provided further that nothing herein 23 shall be deemed in any way to diminish the existing jurisdiction of 24 either official with respect to such program, and the comptroller may 25 continue to audit and the attorney general may defend any action related 26 thereto. 27 6. Review of denied application. Any individual claiming benefits 28 under this act whose claim is rejected in whole or in part by the 29 commissioner of labor shall be entitled to request a review of such 30 claim. The review shall be conducted in a manner specified by the 31 commissioner of labor. 32 7. Recoupment of benefits. The commissioner of labor may require 33 repayment of any benefits paid to an excluded worker if the commissioner 34 of labor determines that the payments were made in error provided that 35 such excluded worker is notified of such error within one year of the 36 provision of benefits. The department of labor shall offer such excluded 37 worker the opportunity to enter into an installment payment plan or any 38 other accommodation for repayment as provided by the commissioner. 39 8. Penalties for fraudulent practices. Any applicant or claimant who, 40 knowingly and with intent to defraud presents, causes to be presented, 41 or prepares with knowledge or belief that it will be presented to or by 42 the commissioner of labor, or any agent thereof, any written statement 43 as part of, or in support of, an application for the issuance of or 44 claim for payment for excluded worker benefits, which the applicant or 45 claimant knows to: (i) contain a false statement or representation 46 concerning any fact material thereto; or (ii) omits any fact material 47 thereto, shall be guilty of a class E felony. Upon conviction, the court 48 in addition to any other authorized sentence, may order forfeiture of 49 all rights to compensation or payments of any benefit, and may also 50 require restitution of any amount received as a result of a violation of 51 this subsection. Consistent with the provisions of the criminal proce- 52 dure law, in any prosecution alleging a violation of this subsection in 53 which the act or acts alleged may also constitute a violation of the 54 penal or other law, the prosecuting official may charge a person pursu- 55 ant to the provisions of this section and in the same accusatory instru- 56 ment with a violation of such other law. Any penalty moneys shall beS. 2509--C 135 A. 3009--C 1 deposited to the credit of the general fund of the state. The attorney 2 general may prosecute every person charged with the commission of a 3 criminal offense in violation of this act pursuant to section 214 of the 4 labor law. 5 9. Prohibited use of funds. The commissioner of labor shall not use 6 any money appropriated for the operation of the program created pursuant 7 to this act in whole or in part for any purpose or in any manner 8 which (a) would permit its substitution for, or a corresponding 9 reduction in, federal funds that would be available in its absence to 10 finance expenditures for the administration of this act; or (b) would 11 cause the appropriate agency of the United States government to with- 12 hold any part of an administrative grant which would otherwise be made. 13 § 3. Confidentiality of excluded workers' records. 1. Restrictions on 14 disclosure. (a) Except where necessary to comply with a lawful court 15 order, judicial warrant signed by a judge appointed pursuant to article 16 III of the United States constitution, or subpoena for individual 17 records issued pursuant to the criminal procedure law or the civil prac- 18 tice law and rules, or in accordance with subsection 2 or 3 of this 19 section, no record or portion thereof relating to a claimant or worker 20 who has filed a claim for benefits pursuant to this act is a public 21 record and no such record shall be disclosed, redisclosed, released, 22 disseminated or otherwise published or made available. 23 (b) For purposes of this act: 24 (i) "record" means a claim file, a file regarding a complaint or 25 circumstances for which no claim has been made, and/or any records main- 26 tained by the board in electronic databases in which individual claim- 27 ants or workers are identifiable, or any other information relating to 28 any person who has heretofore or hereafter filed a claim for benefits 29 pursuant to this act, including a copy or oral description of a record 30 which is or was in the possession or custody of the department of labor, 31 its officers, members, employees or agents. 32 (ii) "person" means any natural person, corporation, association, 33 partnership, or other public or private entity. 34 (iii) "individually identifiable information" means any data concern- 35 ing any claim or potential claim that is linked to an identifiable work- 36 er or other natural person, including but not limited to a photo image, 37 social security number or tax identification number, telephone number, 38 place of birth, country of origin, place of employment, school or educa- 39 tional institution attended, source of income, status as a recipient of 40 public benefits, a customer identification number associated with a 41 public utilities account, or medical or disability information. 42 2. Authorized disclosure. Records which contain individually identifi- 43 able information may, unless otherwise prohibited by law, be disclosed 44 to: 45 (a) those officers, members and employees of the department of labor 46 if such disclosure is necessary to the performance of their official 47 duties pursuant to a purpose of the department of labor required to be 48 accomplished by statute or executive order or otherwise necessary to act 49 upon an application for benefits submitted by the person who is the 50 subject of the particular record; 51 (b) officers or employees of another governmental unit, or agents 52 and/or contractors of the governmental unit at the request and/or direc- 53 tion of the governmental unit, if the information sought to be disclosed 54 is necessary to act upon an application for benefits submitted by the 55 person who is the subject of the particular record;S. 2509--C 136 A. 3009--C 1 (c) a judicial or administrative officer or employee in connection 2 with an administrative or judicial proceeding if the information sought 3 to be disclosed is necessary to act upon an application for benefits 4 submitted by the person who is the subject of the particular record; and 5 (d) a person engaged in bona fide statistical research, including but 6 not limited to actuarial studies and health and safety investigations, 7 which are authorized by statute or regulation of the department of labor 8 or other governmental agency. Individually identifiable information 9 shall not be disclosed unless the researcher has entered into an agree- 10 ment not to disclose any individually identifiable information which 11 contains restrictions no less restrictive than the restrictions set 12 forth in this section and which includes an agreement that any research 13 findings will not disclose individually identifiable information. 14 3. Individual authorization. Notwithstanding the restrictions on 15 disclosure set forth under subsection one of this section, an excluded 16 worker may authorize the release, re-release or publication of his or 17 her record to a specific person not otherwise authorized to receive such 18 record, by submitting written authorization for such release to the 19 department of labor on a form prescribed by the commissioner of labor or 20 by a notarized original authorization specifically directing the depart- 21 ment of labor to release the excluded worker's records to such person. 22 However, no such authorization directing disclosure of records to a 23 prospective employer shall be valid; nor shall an authorization permit- 24 ting disclosure of records in connection with assessing fitness or capa- 25 bility for employment be valid, and no disclosure of records shall be 26 made pursuant thereto. It shall be unlawful for any person to consider 27 for the purpose of assessing eligibility for a benefit, or as the basis 28 for an employment-related action, an individual's failure to provide 29 authorization under this subsection. 30 4. For the purposes of this act, whenever disclosure of records is 31 sought pursuant to a lawful court order, judicial warrant signed by a 32 judge pursuant to Article III of the U.S. Constitution, or subpoena for 33 individual records properly issued pursuant to the criminal procedure 34 law or the civil practice law and rules or pursuant to subsection two or 35 three of this section, only those records, documents, and information 36 specifically sought may be disclosed, and any such disclosure shall be 37 limited to such records as are necessary to fulfill the purpose of such 38 disclosure. 39 5. The commissioner of labor shall require any person or entity that 40 receives or has access to records to certify to the commissioner of 41 labor that, before such receipt or access, such person or entity shall 42 not: 43 (a) use such records or information for civil immigration purposes; or 44 (b) disclose such records or information to any agency that primarily 45 enforces immigration law or to any employee or agent of any such agency 46 unless such disclosure is pursuant to a cooperative arrangement between 47 city, state and federal agencies which arrangement does not enforce 48 immigration law and which disclosure is limited to the specific records 49 or information being sought pursuant to such arrangement. Violation of 50 such certification shall be a class A misdemeanor. In addition to any 51 records required to be kept pursuant to subdivision (c) of section 2721 52 of title 18 of the United States code, any person or entity certifying 53 pursuant to this paragraph shall keep for a period of five years records 54 of all uses and identifying each person or entity that primarily 55 enforces immigration law that received department records or information 56 from such certifying person or entity. Such records shall be maintainedS. 2509--C 137 A. 3009--C 1 in a manner and form prescribed by the commissioner of labor and shall 2 be available for inspection by the commissioner of labor or his or her 3 designee upon his or her request. 4 (c) For purposes of this subsection, the term "agency that primarily 5 enforces immigration law" shall include, but not be limited to, United 6 States immigration and customs enforcement and United States customs and 7 border protection, and any successor agencies having similar duties. 8 (d) Failure to maintain records as required by this subsection shall 9 be a class A misdemeanor. 10 6. Except as otherwise provided by this act, any person who knowingly 11 and willfully obtains records which contain individually identifiable 12 information under false pretenses or otherwise violates this section 13 shall be guilty of a class E felony. 14 7. In addition to or in lieu of any criminal proceeding available 15 under this section, whenever there shall be a violation of this section, 16 application may be made by the attorney general in the name of the 17 people of the state of New York to a court or justice having jurisdic- 18 tion by a special proceeding to issue an injunction, and upon notice to 19 the defendant of not less than five days, to enjoin and restrain the 20 continuance of such violations; and if it shall appear to the satisfac- 21 tion of the court or justice that the defendant has, in fact, violated 22 this section, an injunction may be issued by such court or justice, 23 enjoining and restraining any further violation, without requiring proof 24 that any person has, in fact, been injured or damaged thereby. In any 25 such proceeding, the court may make allowances to the attorney general 26 as provided in paragraph six of subdivision (a) of section 8303 of the 27 civil practice law and rules, and direct restitution. Whenever the 28 court shall determine that a violation of this section has occurred, the 29 court may impose a civil penalty of not more than five hundred dollars 30 for the first violation, and not more than one thousand dollars for the 31 second or subsequent violation within a three-year period. In connection 32 with any such proposed application, the attorney general is authorized 33 to take proof and make a determination of the relevant facts and to 34 issue subpoenas in accordance with the civil practice law and rules. 35 § 4. Notwithstanding sections 112 and 163 of the state finance law, 36 section 142 of the economic development law, and any other inconsistent 37 provision of law to the contrary, the commissioner of labor is hereby 38 authorized to enter into non-competitive contracts for any good, 39 service, or technology for the purposes of administering the program, 40 including paying the benefits, required by this act. 41 § 5. This act shall take effect immediately. 42 PART FFF 43 Section 1. Subdivisions 3-b and 3-c of section 1 of part C of chapter 44 57 of the laws of 2006, relating to establishing a cost of living 45 adjustment for designated human services programs, as amended by section 46 1 of part Y of chapter 57 of the laws of 2019, are amended to read as 47 follows: 48 3-b. Notwithstanding any inconsistent provision of law, beginning 49 April 1, 2009 and ending March 31, 2016 and beginning April 1, 2017 and 50 ending March 31, [2020] 2021, the commissioners shall not include a COLA 51 for the purpose of establishing rates of payments, contracts or any 52 other form of reimbursement, provided that the commissioners of the 53 office for people with developmental disabilities, the office of mental 54 health, and the office of [alcoholism and substance abuse services]S. 2509--C 138 A. 3009--C 1 addiction services and supports shall not include a COLA beginning April 2 1, 2017 and ending March 31, 2021. 3 3-c. Notwithstanding any inconsistent provision of law, beginning 4 April 1, [2020] 2021 and [ending March 31, 2023] ending March 31, 2022, 5 the commissioners shall develop the COLA under this section using the 6 actual U.S. consumer price index for all urban consumers (CPI-U) 7 published by the United States department of labor, bureau of labor 8 statistics for the twelve month period ending in July of the budget year 9 prior to such state fiscal year, for the purpose of establishing rates 10 of payments, contracts or any other form of reimbursement. 11 § 2. Section 1 of part C of chapter 57 of the laws of 2006, relating 12 to establishing a cost of living adjustment for designated human 13 services programs, is amended by adding a new subdivision 3-g to read as 14 follows: 15 3-g. Notwithstanding any other provision of law to the contrary, and 16 subject to available appropriations therefore, for all eligible programs 17 as determined pursuant to subdivision four of this section, the commis- 18 sioners shall provide funding to support a one percent (1.0%) cost of 19 living adjustment, as determined pursuant to subdivision three-c of this 20 section, beginning April 1, 2021 and ending March 31, 2022. 21 § 3. Section 4 of part C of chapter 57 of the laws of 2006, relating 22 to establishing a cost of living adjustment for designated human 23 services programs, as amended by section 1 of part I of chapter 60 of 24 the laws of 2014, is amended to read as follows: 25 § 4. This act shall take effect immediately and shall be deemed to 26 have been in full force and effect on and after April 1, 2006; provided 27 section one of this act shall expire and be deemed repealed April 1, 28 [2019] 2022; provided, further, that sections two and three of this act 29 shall expire and be deemed repealed December 31, 2009. 30 § 4. This act shall take effect immediately and shall be deemed to 31 have been in full force and effect on and after April 1, 2019; provided, 32 however, that the amendments to section 1 of part C of chapter 57 of the 33 laws of 2006, relating to establishing a cost of living adjustment for 34 designated human services programs made by sections one and two of this 35 act shall not affect the repeal of such section and shall be deemed 36 repealed therewith. 37 PART GGG 38 Section 1. Paragraph b of subdivision 10 of section 54 of the state 39 finance law is amended by adding a new subparagraph (vi) to read as 40 follows: 41 (vi) Notwithstanding subparagraph (i) of this paragraph, within 42 amounts appropriated in the state fiscal year commencing April first, 43 two thousand twenty-one, and annually thereafter, there shall be appor- 44 tioned and paid to each municipality a base level grant in an amount 45 equal to the aid received by such municipality in the state fiscal year 46 commencing April first, two thousand nineteen; provided, however, and 47 notwithstanding any law to the contrary, in the state fiscal year 48 commencing April first, two thousand twenty-one, and annually thereaft- 49 er, the town of Palm Tree shall receive a base level grant of twenty- 50 four thousand two hundred thirteen dollars, and the village of Sagapo- 51 nack shall receive a base level grant of two thousand dollars, and the 52 village of Woodbury shall receive a base level grant of twenty-seven 53 thousand dollars, and the village of South Blooming Grove shall receive 54 a base level grant of nineteen thousand dollars.S. 2509--C 139 A. 3009--C 1 § 2. This act shall take effect immediately. 2 PART HHH 3 Section 1. The opening paragraph of paragraph (a) of subdivision 1 of 4 section 210 of the tax law, as amended by section 10 of part T of chap- 5 ter 59 of the laws of 2015, is amended to read as follows: 6 For taxable years beginning before January first, two thousand 7 sixteen, the amount prescribed by this paragraph shall be computed at 8 the rate of seven and one-tenth percent of the taxpayer's business 9 income base. For taxable years beginning on or after January first, two 10 thousand sixteen, the amount prescribed by this paragraph shall be six 11 and one-half percent of the taxpayer's business income base. For taxa- 12 ble years beginning on or after January first, two thousand twenty-one 13 and before January first, two thousand twenty-four for any taxpayer with 14 a business income base for the taxable year of more than five million 15 dollars, the amount prescribed by this paragraph shall be seven and 16 one-quarter percent of the taxpayer's business income base. The taxpay- 17 er's business income base shall mean the portion of the taxpayer's busi- 18 ness income apportioned within the state as hereinafter provided. 19 However, in the case of a small business taxpayer, as defined in para- 20 graph (f) of this subdivision, the amount prescribed by this paragraph 21 shall be computed pursuant to subparagraph (iv) of this paragraph and in 22 the case of a manufacturer, as defined in subparagraph (vi) of this 23 paragraph, the amount prescribed by this paragraph shall be computed 24 pursuant to subparagraph (vi) of this paragraph, and, in the case of a 25 qualified emerging technology company, as defined in subparagraph (vii) 26 of this paragraph, the amount prescribed by this paragraph shall be 27 computed pursuant to subparagraph (vii) of this paragraph. 28 § 2. Subparagraph 1 of paragraph (b) of subdivision 1 of section 210 29 of the tax law, as amended by section 18 of part T of chapter 59 of the 30 laws of 2015, is amended to read as follows: 31 (1) (i) The amount prescribed by this paragraph shall be computed 32 at .15 percent for each dollar of the taxpayer's total business capital, 33 or the portion thereof apportioned within the state as hereinafter 34 provided for taxable years beginning before January first, two thousand 35 sixteen. However, in the case of a cooperative housing corporation as 36 defined in the internal revenue code, the applicable rate shall be .04 37 percent until taxable years beginning on or after January first, two 38 thousand twenty and zero percent for taxable years beginning on or after 39 January first, two thousand twenty-one. The rate of tax for subsequent 40 tax years shall be as follows: .125 percent for taxable years beginning 41 on or after January first, two thousand sixteen and before January 42 first, two thousand seventeen; .100 percent for taxable years beginning 43 on or after January first, two thousand seventeen and before January 44 first, two thousand eighteen; .075 percent for taxable years beginning 45 on or after January first, two thousand eighteen and before January 46 first, two thousand nineteen; .050 percent for taxable years beginning 47 on or after January first, two thousand nineteen and before January 48 first, two thousand twenty; .025 percent for taxable years beginning on 49 or after January first, two thousand twenty and before January first, 50 two thousand twenty-one; and [zero] .1875 percent for years beginning on 51 or after January first, two thousand twenty-one and before January 52 first, two thousand twenty-four, and zero percent for taxable years 53 beginning on or after January first, two thousand twenty-four. Provided 54 however, for taxable years beginning on or after January first, twoS. 2509--C 140 A. 3009--C 1 thousand twenty-one, the rate of tax for a small business as defined in 2 paragraph (f) of this subdivision shall be zero percent. The rate of tax 3 for a qualified New York manufacturer shall be .132 percent for taxable 4 years beginning on or after January first, two thousand fifteen and 5 before January first, two thousand sixteen, .106 percent for taxable 6 years beginning on or after January first, two thousand sixteen and 7 before January first, two thousand seventeen, .085 percent for taxable 8 years beginning on or after January first, two thousand seventeen and 9 before January first, two thousand eighteen; .056 percent for taxable 10 years beginning on or after January first, two thousand eighteen and 11 before January first, two thousand nineteen; .038 percent for taxable 12 years beginning on or after January first, two thousand nineteen and 13 before January first, two thousand twenty; .019 percent for taxable 14 years beginning on or after January first, two thousand twenty and 15 before January first, two thousand twenty-one; and zero percent for 16 years beginning on or after January first, two thousand twenty-one. (ii) 17 In no event shall the amount prescribed by this paragraph exceed three 18 hundred fifty thousand dollars for qualified New York manufacturers and 19 for all other taxpayers five million dollars. 20 § 3. This act shall take effect immediately. 21 PART III 22 Section 1. Section 606 of the tax law is amended by adding a new 23 subsection (e-2) to read as follows: 24 (e-2) Real property tax relief credit. (1) For purposes of this 25 subsection: 26 (A) "Qualified taxpayer" means a resident individual of the state who 27 owned and primarily resided for six months or more of the taxable year 28 in real property that either received the STAR exemption authorized by 29 section four hundred twenty-five of the real property tax law or that 30 qualified the taxpayer to receive the school tax relief credit author- 31 ized by subsection (eee) of this section. 32 (B) "Qualified gross income" means the adjusted gross income of the 33 qualified taxpayer for the taxable year for federal income tax purposes 34 and, for taxable year two thousand twenty-one computed without regard to 35 the last sentence of subdivision (a) of section six hundred seven of 36 this article. In computing qualified gross income, the net amount of 37 loss reported on Federal Schedule C, D, E, or F shall not exceed three 38 thousand dollars per schedule. In addition, the net amount of any other 39 separate category of loss shall not exceed three thousand dollars. The 40 aggregate amount of all losses included in computing qualified gross 41 income shall not exceed fifteen thousand dollars. 42 (C) "Residence" means a dwelling in this state owned by the taxpayer 43 and used by the taxpayer as his or her primary residence, and so much of 44 the land abutting it, not exceeding one acre, as is reasonably necessary 45 for use of the dwelling as a home, and may consist of a part of a 46 multi-dwelling or multi-purpose building including a cooperative or 47 condominium. Residence includes a trailer or mobile home, used exclu- 48 sively for residential purposes and defined as real property pursuant to 49 paragraph (g) of subdivision twelve of section one hundred two of the 50 real property tax law. 51 (D) "Qualifying real property taxes" means all real property taxes, 52 special ad valorem levies and special assessments, exclusive of penal- 53 ties and interest, levied by a taxing jurisdiction on the residence 54 owned and occupied by a qualified taxpayer and paid by the qualifiedS. 2509--C 141 A. 3009--C 1 taxpayer during the taxable year, provided that to the extent the total 2 amount of real property taxes so paid includes school district taxes, 3 the amount of the school tax relief (STAR) credit claimed pursuant to 4 subsection (eee) of this section, if any, shall be deducted from such 5 amount. 6 A qualified taxpayer may elect to include any additional amount that 7 would have been levied by a taxing jurisdiction and paid by the quali- 8 fied taxpayer in the absence of an exemption from real property taxation 9 pursuant to section four hundred sixty-seven of the real property tax 10 law. If tenant-stockholders in a cooperative housing corporation have 11 met the requirements of section two hundred sixteen of the internal 12 revenue code by which they are allowed a deduction for real estate 13 taxes, the amount of taxes so allowable, or which would be allowable if 14 the taxpayer had filed returns on a cash basis, shall be qualifying real 15 property taxes. If a residence is an integral part of a larger unit, 16 qualifying real property taxes shall be limited to that amount of such 17 taxes paid as may be reasonably apportioned to such residence. If a 18 taxpayer owned and occupied two residences in the state during different 19 periods in the same taxable year, qualifying real property taxes shall 20 be the sum of the prorated qualifying real property taxes attributable 21 to the taxpayer during the periods such taxpayer occupied each of such 22 residences. A taxpayer who owned and occupied a residence in the state 23 for part of the taxable year and rented a residence in the state for 24 part of the same taxable year, may include the proration of qualifying 25 real property taxes on the residence owned. Provided, however, for 26 purposes of the credit allowed under this subsection, qualifying real 27 property taxes may be included by a qualified taxpayer only to the 28 extent that such taxpayer or the spouse of such taxpayer occupied such 29 residence for one hundred eighty-three days or more of the taxable year, 30 owned the residence and paid such taxes. 31 (E) "Excess real property tax" means the excess of qualifying real 32 property taxes over six percent of qualified gross income. 33 (2) For tax years beginning on or after January first, two thousand 34 twenty-one and before January first, two thousand twenty-four, a quali- 35 fied taxpayer shall be allowed a credit as provided in paragraph three 36 of this subsection against the taxes imposed by this article. If the 37 credit exceeds the tax for such year under this article, the excess 38 shall be treated as an overpayment, to be credited or refunded, without 39 interest. 40 (3) Determination of credit. The credit amount allowed under this 41 subsection shall be the product of the excess real property tax and the 42 applicable percentage of the excess real property tax, calculated as 43 follows: 44 (A) For qualified taxpayers whose qualified gross income is seventy- 45 five thousand dollars or less, the applicable percentage shall be four- 46 teen percent. 47 (B) For qualified taxpayers whose qualified gross income is greater 48 than seventy-five thousand dollars but less than or equal to one hundred 49 fifty thousand dollars, the applicable percentage shall be the differ- 50 ence between (i) fourteen percent and (ii) five percent multiplied by a 51 fraction, the numerator of which is the difference between the qualified 52 taxpayer's qualified gross income as defined by this subsection and 53 seventy-five thousand dollars, and the denominator of which is seventy- 54 five thousand dollars. 55 (C) For qualified taxpayers whose qualified gross income is greater 56 than one hundred fifty thousand dollars but less than or equal to twoS. 2509--C 142 A. 3009--C 1 hundred fifty thousand dollars, the applicable percentage shall be the 2 difference between (i) nine percent and (ii) six percent multiplied by a 3 fraction, the numerator of which is the difference between the qualified 4 taxpayer's qualified gross income and one hundred fifty thousand 5 dollars, and the denominator of which is one hundred thousand dollars. 6 (4) No credit shall be allowed under this subsection if the amount 7 determined pursuant to paragraph three is less than two hundred fifty 8 dollars, provided further that if the amount determined pursuant to 9 paragraph three is in excess of three hundred fifty dollars the taxpayer 10 shall be allowed a credit of three hundred fifty dollars. 11 (5) The commissioner may prescribe that the credit under this 12 subsection shall be determined in whole or in part by the use of tables 13 prescribed by such commissioner. Such tables shall set forth the credit 14 to the nearest dollar. 15 (6) No credit shall be granted under this subsection: 16 (A) To a property owner if qualified gross income for the taxable year 17 exceeds two hundred fifty thousand dollars. 18 (B) To a property owner unless: (i) the property is used for residen- 19 tial purposes; (ii) not more than twenty percent of the rental income, 20 if any, from the property is from rental for nonresidential purposes; 21 and (iii) the property is occupied as a residence in whole or in part by 22 one or more of the owners of the property. 23 (C) To an individual with respect to whom a deduction under subsection 24 (c) of section one hundred fifty-one of the internal revenue code is 25 allowable to another taxpayer for the taxable year. 26 (D) With respect to a residence that is wholly exempted from real 27 property taxation. 28 (E) To an individual who is not a resident individual of the state for 29 the entire taxable year. 30 (7) In the case of a taxpayer who has itemized deductions from federal 31 adjusted gross income, and whose federal itemized deductions include an 32 amount for real estate taxes paid, the New York itemized deduction 33 otherwise allowable under section six hundred fifteen of this chapter 34 shall be reduced by the amount of the credit claimed under this 35 subsection. 36 § 2. This act shall take effect immediately and shall apply to taxable 37 years beginning on or after January 1, 2021. 38 PART JJJ 39 Section 1. The state comptroller is hereby authorized and directed to 40 loan money in accordance with the provisions set forth in subdivision 5 41 of section 4 of the state finance law to the following funds and/or 42 accounts: 43 1. DOL-Child performer protection account (20401). 44 2. Local government records management account (20501). 45 3. Child health plus program account (20810). 46 4. EPIC premium account (20818). 47 5. Education - New (20901). 48 6. VLT - Sound basic education fund (20904). 49 7. Sewage treatment program management and administration fund 50 (21000). 51 8. Hazardous bulk storage account (21061). 52 9. Utility environmental regulatory account (21064). 53 10. Federal grants indirect cost recovery account (21065). 54 11. Low level radioactive waste account (21066).S. 2509--C 143 A. 3009--C 1 12. Recreation account (21067). 2 13. Public safety recovery account (21077). 3 14. Environmental regulatory account (21081). 4 15. Natural resource account (21082). 5 16. Mined land reclamation program account (21084). 6 17. Great lakes restoration initiative account (21087). 7 18. Environmental protection and oil spill compensation fund (21200). 8 19. Public transportation systems account (21401). 9 20. Metropolitan mass transportation (21402). 10 21. Operating permit program account (21451). 11 22. Mobile source account (21452). 12 23. Statewide planning and research cooperative system account 13 (21902). 14 24. New York state thruway authority account (21905). 15 25. Mental hygiene program fund account (21907). 16 26. Mental hygiene patient income account (21909). 17 27. Financial control board account (21911). 18 28. Regulation of racing account (21912). 19 29. State university dormitory income reimbursable account (21937). 20 30. Criminal justice improvement account (21945). 21 31. Environmental laboratory reference fee account (21959). 22 32. Training, management and evaluation account (21961). 23 33. Clinical laboratory reference system assessment account (21962). 24 34. Indirect cost recovery account (21978). 25 35. Multi-agency training account (21989). 26 36. Bell jar collection account (22003). 27 37. Industry and utility service account (22004). 28 38. Real property disposition account (22006). 29 39. Parking account (22007). 30 40. Courts special grants (22008). 31 41. Asbestos safety training program account (22009). 32 42. Camp Smith billeting account (22017). 33 43. Batavia school for the blind account (22032). 34 44. Investment services account (22034). 35 45. Surplus property account (22036). 36 46. Financial oversight account (22039). 37 47. Regulation of Indian gaming account (22046). 38 48. Rome school for the deaf account (22053). 39 49. Seized assets account (22054). 40 50. Administrative adjudication account (22055). 41 51. Federal salary sharing account (22056). 42 52. New York City assessment account (22062). 43 53. Cultural education account (22063). 44 54. Local services account (22078). 45 55. DHCR mortgage servicing account (22085). 46 56. Housing indirect cost recovery account (22090). 47 57. DHCR-HCA application fee account (22100). 48 58. Low income housing monitoring account (22130). 49 59. Corporation administration account (22135). 50 60. New York State Home for Veterans in the Lower-Hudson Valley 51 account (22144). 52 61. Deferred compensation administration account (22151). 53 62. Rent revenue other New York City account (22156). 54 63. Rent revenue account (22158). 55 64. Tax revenue arrearage account (22168). 56 65. New York state medical indemnity fund account (22240).S. 2509--C 144 A. 3009--C 1 66. Behavioral health parity compliance fund (22246). 2 67. State university general income offset account (22654). 3 68. Lake George park trust fund account (22751). 4 69. State police motor vehicle law enforcement account (22802). 5 70. Highway safety program account (23001). 6 71. DOH drinking water program account (23102). 7 72. NYCCC operating offset account (23151). 8 73. Commercial gaming regulation account (23702). 9 74. Highway use tax administration account (23801). 10 75. New York state secure choice administrative account (23806). 11 76. Fantasy sports administration account (24951). 12 77. Highway and bridge capital account (30051). 13 78. Aviation purpose account (30053). 14 79. State university residence hall rehabilitation fund (30100). 15 80. State parks infrastructure account (30351). 16 81. Clean water/clean air implementation fund (30500). 17 82. Hazardous waste remedial cleanup account (31506). 18 83. Youth facilities improvement account (31701). 19 84. Housing assistance fund (31800). 20 85. Housing program fund (31850). 21 86. Highway facility purpose account (31951). 22 87. Information technology capital financing account (32215). 23 88. New York racing account (32213). 24 89. Capital miscellaneous gifts account (32214). 25 90. New York environmental protection and spill remediation account 26 (32219). 27 91. Mental hygiene facilities capital improvement fund (32300). 28 92. Correctional facilities capital improvement fund (32350). 29 93. New York State Storm Recovery Capital Fund (33000). 30 94. OGS convention center account (50318). 31 95. Empire Plaza Gift Shop (50327). 32 96. Centralized services fund (55000). 33 97. Archives records management account (55052). 34 98. Federal single audit account (55053). 35 99. Civil service administration account (55055). 36 100. Civil service EHS occupational health program account (55056). 37 101. Banking services account (55057). 38 102. Cultural resources survey account (55058). 39 103. Neighborhood work project account (55059). 40 104. Automation & printing chargeback account (55060). 41 105. OFT NYT account (55061). 42 106. Data center account (55062). 43 107. Intrusion detection account (55066). 44 108. Domestic violence grant account (55067). 45 109. Centralized technology services account (55069). 46 110. Labor contact center account (55071). 47 111. Human services contact center account (55072). 48 112. Tax contact center account (55073). 49 113. Department of law civil recoveries account (55074). 50 114. Executive direction internal audit account (55251). 51 115. CIO Information technology centralized services account (55252). 52 116. Health insurance internal service account (55300). 53 117. Civil service employee benefits division administrative account 54 (55301). 55 118. Correctional industries revolving fund (55350). 56 119. Employees health insurance account (60201).S. 2509--C 145 A. 3009--C 1 120. Medicaid management information system escrow fund (60900). 2 121. New York state cannabis revenue fund. 3 § 1-a. The state comptroller is hereby authorized and directed to loan 4 money in accordance with the provisions set forth in subdivision 5 of 5 section 4 of the state finance law to any account within the following 6 federal funds, provided the comptroller has made a determination that 7 sufficient federal grant award authority is available to reimburse such 8 loans: 9 1. Federal USDA-food and nutrition services fund (25000). 10 2. Federal health and human services fund (25100). 11 3. Federal education fund (25200). 12 4. Federal block grant fund (25250). 13 5. Federal miscellaneous operating grants fund (25300). 14 6. Federal unemployment insurance administration fund (25900). 15 7. Federal unemployment insurance occupational training fund (25950). 16 8. Federal emergency employment act fund (26000). 17 9. Federal capital projects fund (31350). 18 § 2. Notwithstanding any law to the contrary, and in accordance with 19 section 4 of the state finance law, the comptroller is hereby authorized 20 and directed to transfer, upon request of the director of the budget, on 21 or before March 31, 2022, up to the unencumbered balance or the follow- 22 ing amounts: 23 Economic Development and Public Authorities: 24 1. $1,175,000 from the miscellaneous special revenue fund, underground 25 facilities safety training account (22172), to the general fund. 26 2. An amount up to the unencumbered balance from the miscellaneous 27 special revenue fund, business and licensing services account (21977), 28 to the general fund. 29 3. $14,810,000 from the miscellaneous special revenue fund, code 30 enforcement account (21904), to the general fund. 31 4. $3,000,000 from the general fund to the miscellaneous special 32 revenue fund, tax revenue arrearage account (22168). 33 Education: 34 1. $2,603,020,000 from the general fund to the state lottery fund, 35 education account (20901), as reimbursement for disbursements made from 36 such fund for supplemental aid to education pursuant to section 92-c of 37 the state finance law that are in excess of the amounts deposited in 38 such fund for such purposes pursuant to section 1612 of the tax law. 39 2. $755,000,000 from the general fund to the state lottery fund, VLT 40 education account (20904), as reimbursement for disbursements made from 41 such fund for supplemental aid to education pursuant to section 92-c of 42 the state finance law that are in excess of the amounts deposited in 43 such fund for such purposes pursuant to section 1612 of the tax law. 44 3. $132,800,000 from the general fund to the New York state commercial 45 gaming fund, commercial gaming revenue account (23701), as reimbursement 46 for disbursements made from such fund for supplemental aid to education 47 pursuant to section 97-nnnn of the state finance law that are in excess 48 of the amounts deposited in such fund for purposes pursuant to section 49 1352 of the racing, pari-mutuel wagering and breeding law. 50 4. $6,000,000 from the interactive fantasy sports fund, fantasy sports 51 education account (24950), to the state lottery fund, education account 52 (20901), as reimbursement for disbursements made from such fund for 53 supplemental aid to education pursuant to section 92-c of the state 54 finance law. 55 5. An amount up to the unencumbered balance from the charitable gifts 56 trust fund, elementary and secondary education account (24901), to theS. 2509--C 146 A. 3009--C 1 general fund, for payment of general support for public schools pursuant 2 to section 3609-a of the education law. 3 6. Moneys from the state lottery fund (20900) up to an amount deposit- 4 ed in such fund pursuant to section 1612 of the tax law in excess of the 5 current year appropriation for supplemental aid to education pursuant to 6 section 92-c of the state finance law. 7 7. $300,000 from the New York state local government records manage- 8 ment improvement fund, local government records management account 9 (20501), to the New York state archives partnership trust fund, archives 10 partnership trust maintenance account (20351). 11 8. $900,000 from the general fund to the miscellaneous special revenue 12 fund, Batavia school for the blind account (22032). 13 9. $900,000 from the general fund to the miscellaneous special revenue 14 fund, Rome school for the deaf account (22053). 15 10. $343,400,000 from the state university dormitory income fund 16 (40350) to the miscellaneous special revenue fund, state university 17 dormitory income reimbursable account (21937). 18 11. $8,318,000 from the general fund to the state university income 19 fund, state university income offset account (22654), for the state's 20 share of repayment of the STIP loan. 21 12. $68,000,000 from the state university income fund, state universi- 22 ty hospitals income reimbursable account (22656) to the general fund for 23 hospital debt service for the period April 1, 2021 through March 31, 24 2022. 25 13. $7,850,000 from the miscellaneous special revenue fund, office of 26 the professions account (22051), to the miscellaneous capital projects 27 fund, office of the professions electronic licensing account (32222). 28 14. $24,000,000 from any of the state education department's special 29 revenue and internal service funds to the miscellaneous special revenue 30 fund, indirect cost recovery account (21978). 31 15. $4,200,000 from any of the state education department's special 32 revenue or internal service funds to the capital projects fund (30000). 33 16. $12,500,000 from the School Capital Facilities Financing Reserve 34 Fund to the Capital Projects Fund account (30000), for excess debt 35 service reserve fund balances related to bonds that have been fully 36 retired. Such excess funds shall be used to support the development of 37 a modernized State aid data system for the education department. 38 Environmental Affairs: 39 1. $16,000,000 from any of the department of environmental conserva- 40 tion's special revenue federal funds, and/or federal capital funds, to 41 the environmental conservation special revenue fund, federal indirect 42 recovery account (21065). 43 2. $5,000,000 from any of the department of environmental conserva- 44 tion's special revenue federal funds, and/or federal capital funds, to 45 the conservation fund (21150) or Marine Resources Account (21151) as 46 necessary to avoid diversion of conservation funds. 47 3. $3,000,000 from any of the office of parks, recreation and historic 48 preservation capital projects federal funds and special revenue federal 49 funds to the miscellaneous special revenue fund, federal grant indirect 50 cost recovery account (22188). 51 4. $1,000,000 from any of the office of parks, recreation and historic 52 preservation special revenue federal funds to the miscellaneous capital 53 projects fund, I love NY water account (32212). 54 5. $28,000,000 from the general fund to the environmental protection 55 fund, environmental protection fund transfer account (30451).S. 2509--C 147 A. 3009--C 1 6. $1,800,000 from the general fund to the hazardous waste remedial 2 fund, hazardous waste oversight and assistance account (31505). 3 7. An amount up to or equal to the cash balance within the special 4 revenue-other waste management & cleanup account (21053) to the capital 5 projects fund (30000) for services and capital expenses related to the 6 management and cleanup program as put forth in section 27-1915 of the 7 environmental conservation law. 8 8. $5,400,000 from the miscellaneous special revenue fund, public 9 service account (22011) to the miscellaneous special revenue fund, util- 10 ity environmental regulatory account (21064). 11 9. $7,000,000 from the general fund to the enterprise fund, state fair 12 account (50051). 13 10. $4,000,000 from the waste management & cleanup account (21053) to 14 the general fund. 15 11. $3,000,000 from the waste management & cleanup account (21053) to 16 the environmental protection fund transfer account (30451). 17 12. Up to $10,000,000 from the general fund to the miscellaneous 18 special revenue fund, patron services account (22163). 19 Family Assistance: 20 1. $7,000,000 from any of the office of children and family services, 21 office of temporary and disability assistance, or department of health 22 special revenue federal funds and the general fund, in accordance with 23 agreements with social services districts, to the miscellaneous special 24 revenue fund, office of human resources development state match account 25 (21967). 26 2. $4,000,000 from any of the office of children and family services 27 or office of temporary and disability assistance special revenue federal 28 funds to the miscellaneous special revenue fund, family preservation and 29 support services and family violence services account (22082). 30 3. $18,670,000 from any of the office of children and family services, 31 office of temporary and disability assistance, or department of health 32 special revenue federal funds and any other miscellaneous revenues 33 generated from the operation of office of children and family services 34 programs to the general fund. 35 4. $175,000,000 from any of the office of temporary and disability 36 assistance or department of health special revenue funds to the general 37 fund. 38 5. $2,500,000 from any of the office of temporary and disability 39 assistance special revenue funds to the miscellaneous special revenue 40 fund, office of temporary and disability assistance program account 41 (21980). 42 6. $35,000,000 from any of the office of children and family services, 43 office of temporary and disability assistance, department of labor, and 44 department of health special revenue federal funds to the office of 45 children and family services miscellaneous special revenue fund, multi- 46 agency training contract account (21989). 47 7. $205,000,000 from the miscellaneous special revenue fund, youth 48 facility per diem account (22186), to the general fund. 49 8. $621,850 from the general fund to the combined gifts, grants, and 50 bequests fund, WB Hoyt Memorial account (20128). 51 9. $5,000,000 from the miscellaneous special revenue fund, state 52 central registry (22028), to the general fund. 53 General Government: 54 1. $1,566,000 from the miscellaneous special revenue fund, examination 55 and miscellaneous revenue account (22065) to the general fund.S. 2509--C 148 A. 3009--C 1 2. $12,000,000 from the general fund to the health insurance revolving 2 fund (55300). 3 3. $292,400,000 from the health insurance reserve receipts fund 4 (60550) to the general fund. 5 4. $150,000 from the general fund to the not-for-profit revolving loan 6 fund (20650). 7 5. $150,000 from the not-for-profit revolving loan fund (20650) to the 8 general fund. 9 6. $3,000,000 from the miscellaneous special revenue fund, surplus 10 property account (22036), to the general fund. 11 7. $19,000,000 from the miscellaneous special revenue fund, revenue 12 arrearage account (22024), to the general fund. 13 8. $1,826,000 from the miscellaneous special revenue fund, revenue 14 arrearage account (22024), to the miscellaneous special revenue fund, 15 authority budget office account (22138). 16 9. $1,000,000 from the agencies enterprise fund, parking services 17 account (22007), to the general fund, for the purpose of reimbursing the 18 costs of debt service related to state parking facilities. 19 10. $3,435,000 from the general fund to the centralized services fund, 20 COPS account (55013). 21 11. $11,460,000 from the general fund to the agencies internal service 22 fund, central technology services account (55069), for the purpose of 23 enterprise technology projects. 24 12. $10,000,000 from the general fund to the agencies internal service 25 fund, state data center account (55062). 26 13. $12,000,000 from the agencies enterprise fund, parking services 27 account (22007), to the centralized services, building support services 28 account (55018). 29 14. $30,000,000 from the general fund to the internal service fund, 30 business services center account (55022). 31 15. $8,000,000 from the general fund to the internal service fund, 32 building support services account (55018). 33 16. $1,500,000 from the agencies enterprise fund, special events 34 account (20120), to the general fund. 35 17. Notwithstanding any law to the contrary, and in accordance with 36 section 4 of the state finance law, the comptroller is hereby authorized 37 and directed to transfer, upon request of the director of the budget, 38 amounts up to the unencumbered balance of the Special Revenue Other 39 College Savings Account (22022) to the College Savings Fiduciary Fund. 40 Health: 41 1. A transfer from the general fund to the combined gifts, grants and 42 bequests fund, breast cancer research and education account (20155), up 43 to an amount equal to the monies collected and deposited into that 44 account in the previous fiscal year. 45 2. A transfer from the general fund to the combined gifts, grants and 46 bequests fund, prostate cancer research, detection, and education 47 account (20183), up to an amount equal to the moneys collected and 48 deposited into that account in the previous fiscal year. 49 3. A transfer from the general fund to the combined gifts, grants and 50 bequests fund, Alzheimer's disease research and assistance account 51 (20143), up to an amount equal to the moneys collected and deposited 52 into that account in the previous fiscal year. 53 4. $20,294,000 from the HCRA resources fund (20800) to the miscella- 54 neous special revenue fund, empire state stem cell trust fund account 55 (22161).S. 2509--C 149 A. 3009--C 1 5. $2,000,000 from the miscellaneous special revenue fund, certificate 2 of need account (21920), to the miscellaneous capital projects fund, 3 healthcare IT capital subfund (32216). 4 6. $2,000,000 from the miscellaneous special revenue fund, vital 5 health records account (22103), to the miscellaneous capital projects 6 fund, healthcare IT capital subfund (32216). 7 7. $6,000,000 from the miscellaneous special revenue fund, profes- 8 sional medical conduct account (22088), to the miscellaneous capital 9 projects fund, healthcare IT capital subfund (32216). 10 8. $106,500,000 from the HCRA resources fund (20800) to the capital 11 projects fund (30000). 12 9. $6,550,000 from the general fund to the medical marihuana trust 13 fund, health operation and oversight account (23755). 14 10. An amount up to the unencumbered balance from the charitable gifts 15 trust fund, health charitable account (24900), to the general fund, for 16 payment of general support for primary, preventive, and inpatient health 17 care, dental and vision care, hunger prevention and nutritional assist- 18 ance, and other services for New York state residents with the overall 19 goal of ensuring that New York state residents have access to quality 20 health care and other related services. 21 11. $500,000 from the miscellaneous special revenue fund, New York 22 State cannabis revenue fund, to the miscellaneous special revenue fund, 23 environmental laboratory fee account (21959). 24 12. An amount up to the unencumbered balance from the public health 25 emergency charitable gifts trust fund to the general fund, for payment 26 of goods and services necessary to respond to a public health disaster 27 emergency or to assist or aid in responding to such a disaster. 28 13. $2,585,000 from the miscellaneous special revenue fund, patient 29 safety center account (22140), to the general fund. 30 14. $1,000,000 from the miscellaneous special revenue fund, nursing 31 home receivership account (21925), to the general fund. 32 15. $133,000 from the miscellaneous special revenue fund, quality of 33 care account (21915), to the general fund. 34 16. $2,200,000 from the miscellaneous special revenue fund, adult home 35 quality enhancement account (22091), to the general fund. 36 Labor: 37 1. $600,000 from the miscellaneous special revenue fund, DOL fee and 38 penalty account (21923), to the child performer's protection fund, child 39 performer protection account (20401). 40 2. $11,700,000 from the unemployment insurance interest and penalty 41 fund, unemployment insurance special interest and penalty account 42 (23601), to the general fund. 43 3. $50,000,000 from the DOL fee and penalty account (21923), unemploy- 44 ment insurance special interest and penalty account (23601), and public 45 work enforcement account (21998), to the general fund. 46 Mental Hygiene: 47 1. $10,000,000 from the general fund, to the miscellaneous special 48 revenue fund, federal salary sharing account (22056). 49 2. $3,800,000 from the general fund, to the agencies internal service 50 fund, civil service EHS occupational health program account (55056). 51 3. $3,000,000 from the chemical dependence service fund, substance 52 abuse services fund account (22700), to the mental hygiene capital 53 improvement fund (32305). 54 Public Protection: 55 1. $1,350,000 from the miscellaneous special revenue fund, emergency 56 management account (21944), to the general fund.S. 2509--C 150 A. 3009--C 1 2. $2,587,000 from the general fund to the miscellaneous special 2 revenue fund, recruitment incentive account (22171). 3 3. $22,773,000 from the general fund to the correctional industries 4 revolving fund, correctional industries internal service account 5 (55350). 6 4. $2,000,000,000 from any of the division of homeland security and 7 emergency services special revenue federal funds to the general fund. 8 5. $11,149,000 from the miscellaneous special revenue fund, criminal 9 justice improvement account (21945), to the general fund. 10 6. $115,420,000 from the state police motor vehicle law enforcement 11 and motor vehicle theft and insurance fraud prevention fund, state 12 police motor vehicle enforcement account (22802), to the general fund 13 for state operation expenses of the division of state police. 14 7. $131,500,000 from the general fund to the correctional facilities 15 capital improvement fund (32350). 16 8. $5,000,000 from the general fund to the dedicated highway and 17 bridge trust fund (30050) for the purpose of work zone safety activities 18 provided by the division of state police for the department of transpor- 19 tation. 20 9. $10,000,000 from the miscellaneous special revenue fund, statewide 21 public safety communications account (22123), to the capital projects 22 fund (30000). 23 10. $9,830,000 from the miscellaneous special revenue fund, legal 24 services assistance account (22096), to the general fund. 25 11. $1,000,000 from the general fund to the agencies internal service 26 fund, neighborhood work project account (55059). 27 12. $7,980,000 from the miscellaneous special revenue fund, finger- 28 print identification & technology account (21950), to the general fund. 29 13. $1,100,000 from the state police motor vehicle law enforcement and 30 motor vehicle theft and insurance fraud prevention fund, motor vehicle 31 theft and insurance fraud account (22801), to the general fund. 32 14. $30,500,000 from the miscellaneous special revenue fund, statewide 33 public safety communications account (22123), to the general fund. 34 Transportation: 35 1. $20,000,000 from the general fund to the mass transportation oper- 36 ating assistance fund, public transportation systems operating assist- 37 ance account (21401), of which $12,000,000 constitutes the base need for 38 operations. 39 2. $727,500,000 from the general fund to the dedicated highway and 40 bridge trust fund (30050). 41 3. $244,250,000 from the general fund to the MTA financial assistance 42 fund, mobility tax trust account (23651). 43 4. $5,000,000 from the miscellaneous special revenue fund, transporta- 44 tion regulation account (22067) to the dedicated highway and bridge 45 trust fund (30050), for disbursements made from such fund for motor 46 carrier safety that are in excess of the amounts deposited in the dedi- 47 cated highway and bridge trust fund (30050) for such purpose pursuant to 48 section 94 of the transportation law. 49 5. $3,000,000 from the miscellaneous special revenue fund, traffic 50 adjudication account (22055), to the general fund. 51 6. $8,557,000 from the mass transportation operating assistance fund, 52 metropolitan mass transportation operating assistance account (21402), 53 to the capital projects fund (30000). 54 7. $5,000,000 from the miscellaneous special revenue fund, transporta- 55 tion regulation account (22067) to the general fund, for disbursements 56 made from such fund for motor carrier safety that are in excess of theS. 2509--C 151 A. 3009--C 1 amounts deposited in the general fund for such purpose pursuant to 2 section 94 of the transportation law. 3 Miscellaneous: 4 1. $250,000,000 from the general fund to any funds or accounts for the 5 purpose of reimbursing certain outstanding accounts receivable balances. 6 2. $500,000,000 from the general fund to the debt reduction reserve 7 fund (40000). 8 3. $450,000,000 from the New York state storm recovery capital fund 9 (33000) to the revenue bond tax fund (40152). 10 4. $15,500,000 from the general fund, community projects account GG 11 (10256), to the general fund, state purposes account (10050). 12 5. $100,000,000 from any special revenue federal fund to the general 13 fund, state purposes account (10050). 14 6. $6,000,000,000 in fiscal year 2022 and $6,500,000,000 no sooner 15 than April 1, 2022 from the special revenue federal fund established for 16 the deposit of funds made available under the American Rescue Plan Act 17 of 2021 Section 9901 "Coronavirus State and Local Fiscal Recovery Funds" 18 to the general fund, state purposes account (10050) to cover eligible 19 costs incurred by the State. 20 § 3. Notwithstanding any law to the contrary, and in accordance with 21 section 4 of the state finance law, the comptroller is hereby authorized 22 and directed to transfer, on or before March 31, 2022: 23 1. Upon request of the commissioner of environmental conservation, up 24 to $12,745,400 from revenues credited to any of the department of envi- 25 ronmental conservation special revenue funds, including $4,000,000 from 26 the environmental protection and oil spill compensation fund (21200), 27 and $1,834,600 from the conservation fund (21150), to the environmental 28 conservation special revenue fund, indirect charges account (21060). 29 2. Upon request of the commissioner of agriculture and markets, up to 30 $3,000,000 from any special revenue fund or enterprise fund within the 31 department of agriculture and markets to the general fund, to pay appro- 32 priate administrative expenses. 33 3. Upon request of the commissioner of agriculture and markets, up to 34 $2,000,000 from the state exposition special fund, state fair receipts 35 account (50051) to the miscellaneous capital projects fund, state fair 36 capital improvement account (32208). 37 4. Upon request of the commissioner of the division of housing and 38 community renewal, up to $6,221,000 from revenues credited to any divi- 39 sion of housing and community renewal federal or miscellaneous special 40 revenue fund to the miscellaneous special revenue fund, housing indirect 41 cost recovery account (22090). 42 5. Upon request of the commissioner of the division of housing and 43 community renewal, up to $5,500,000 may be transferred from any miscel- 44 laneous special revenue fund account, to any miscellaneous special 45 revenue fund. 46 6. Upon request of the commissioner of health up to $13,225,000 from 47 revenues credited to any of the department of health's special revenue 48 funds, to the miscellaneous special revenue fund, administration account 49 (21982). 50 § 4. On or before March 31, 2022, the comptroller is hereby authorized 51 and directed to deposit earnings that would otherwise accrue to the 52 general fund that are attributable to the operation of section 98-a of 53 the state finance law, to the agencies internal service fund, banking 54 services account (55057), for the purpose of meeting direct payments 55 from such account.S. 2509--C 152 A. 3009--C 1 § 5. Notwithstanding any law to the contrary, upon the direction of 2 the director of the budget and upon requisition by the state university 3 of New York, the dormitory authority of the state of New York is 4 directed to transfer, up to $22,000,000 in revenues generated from the 5 sale of notes or bonds, the state university income fund general revenue 6 account (22653) for reimbursement of bondable equipment for further 7 transfer to the state's general fund. 8 § 6. Notwithstanding any law to the contrary, and in accordance with 9 section 4 of the state finance law, the comptroller is hereby authorized 10 and directed to transfer, upon request of the director of the budget and 11 upon consultation with the state university chancellor or his or her 12 designee, on or before March 31, 2022, up to $16,000,000 from the state 13 university income fund general revenue account (22653) to the state 14 general fund for debt service costs related to campus supported capital 15 project costs for the NY-SUNY 2020 challenge grant program at the 16 University at Buffalo. 17 § 7. Notwithstanding any law to the contrary, and in accordance with 18 section 4 of the state finance law, the comptroller is hereby authorized 19 and directed to transfer, upon request of the director of the budget and 20 upon consultation with the state university chancellor or his or her 21 designee, on or before March 31, 2022, up to $6,500,000 from the state 22 university income fund general revenue account (22653) to the state 23 general fund for debt service costs related to campus supported capital 24 project costs for the NY-SUNY 2020 challenge grant program at the 25 University at Albany. 26 § 8. Notwithstanding any law to the contrary, the state university 27 chancellor or his or her designee is authorized and directed to transfer 28 estimated tuition revenue balances from the state university collection 29 fund (61000) to the state university income fund, state university 30 general revenue offset account (22655) on or before March 31, 2022. 31 § 9. Notwithstanding any law to the contrary, and in accordance with 32 section 4 of the state finance law, the comptroller is hereby authorized 33 and directed to transfer, upon request of the director of the budget, up 34 to $1,038,718,300 from the general fund to the state university income 35 fund, state university general revenue offset account (22655) during the 36 period of July 1, 2021 through June 30, 2022 to support operations at 37 the state university. 38 § 10. Notwithstanding any law to the contrary, and in accordance with 39 section 4 of the state finance law, the comptroller is hereby authorized 40 and directed to transfer, upon request of the director of the budget, up 41 to $20,000,000 from the general fund to the state university income 42 fund, state university general revenue offset account (22655) during the 43 period of July 1, 2021 to June 30, 2022 to support operations at the 44 state university in accordance with the maintenance of effort pursuant 45 to subparagraph (4) of paragraph h of subdivision 2 of section 355 of 46 the education law. 47 § 11. Notwithstanding any law to the contrary, and in accordance with 48 section 4 of the state finance law, the comptroller is hereby authorized 49 and directed to transfer, upon request of the state university chancel- 50 lor or his or her designee, up to $55,000,000 from the state university 51 income fund, state university hospitals income reimbursable account 52 (22656), for services and expenses of hospital operations and capital 53 expenditures at the state university hospitals; and the state university 54 income fund, Long Island veterans' home account (22652) to the state 55 university capital projects fund (32400) on or before June 30, 2022.S. 2509--C 153 A. 3009--C 1 § 12. Notwithstanding any law to the contrary, and in accordance with 2 section 4 of the state finance law, the comptroller, after consultation 3 with the state university chancellor or his or her designee, is hereby 4 authorized and directed to transfer moneys, in the first instance, from 5 the state university collection fund, Stony Brook hospital collection 6 account (61006), Brooklyn hospital collection account (61007), and Syra- 7 cuse hospital collection account (61008) to the state university income 8 fund, state university hospitals income reimbursable account (22656) in 9 the event insufficient funds are available in the state university 10 income fund, state university hospitals income reimbursable account 11 (22656) to permit the full transfer of moneys authorized for transfer, 12 to the general fund for payment of debt service related to the SUNY 13 hospitals. Notwithstanding any law to the contrary, the comptroller is 14 also hereby authorized and directed, after consultation with the state 15 university chancellor or his or her designee, to transfer moneys from 16 the state university income fund to the state university income fund, 17 state university hospitals income reimbursable account (22656) in the 18 event insufficient funds are available in the state university income 19 fund, state university hospitals income reimbursable account (22656) to 20 pay hospital operating costs or to permit the full transfer of moneys 21 authorized for transfer, to the general fund for payment of debt service 22 related to the SUNY hospitals on or before March 31, 2022. 23 § 13. Notwithstanding any law to the contrary, upon the direction of 24 the director of the budget and the chancellor of the state university of 25 New York or his or her designee, and in accordance with section 4 of the 26 state finance law, the comptroller is hereby authorized and directed to 27 transfer monies from the state university dormitory income fund (40350) 28 to the state university residence hall rehabilitation fund (30100), and 29 from the state university residence hall rehabilitation fund (30100) to 30 the state university dormitory income fund (40350), in an amount not to 31 exceed $80 million from each fund. 32 § 14. Notwithstanding any law to the contrary, and in accordance with 33 section 4 of the state finance law, the comptroller is hereby authorized 34 and directed to transfer, at the request of the director of the budget, 35 up to $700 million from the unencumbered balance of any special revenue 36 fund or account, agency fund or account, internal service fund or 37 account, enterprise fund or account, or any combination of such funds 38 and accounts, to the general fund. The amounts transferred pursuant to 39 this authorization shall be in addition to any other transfers expressly 40 authorized in the 2021-22 budget. Transfers from federal funds, debt 41 service funds, capital projects funds, the community projects fund, or 42 funds that would result in the loss of eligibility for federal benefits 43 or federal funds pursuant to federal law, rule, or regulation as assent- 44 ed to in chapter 683 of the laws of 1938 and chapter 700 of the laws of 45 1951 are not permitted pursuant to this authorization. 46 § 15. Notwithstanding any law to the contrary, and in accordance with 47 section 4 of the state finance law, the comptroller is hereby authorized 48 and directed to transfer, at the request of the director of the budget, 49 up to $100 million from any non-general fund or account, or combination 50 of funds and accounts, to the miscellaneous special revenue fund, tech- 51 nology financing account (22207), the miscellaneous capital projects 52 fund, the federal capital projects account (31350), information technol- 53 ogy capital financing account (32215), or the centralized technology 54 services account (55069), for the purpose of consolidating technology 55 procurement and services. The amounts transferred to the miscellaneous 56 special revenue fund, technology financing account (22207) pursuant toS. 2509--C 154 A. 3009--C 1 this authorization shall be equal to or less than the amount of such 2 monies intended to support information technology costs which are 3 attributable, according to a plan, to such account made in pursuance to 4 an appropriation by law. Transfers to the technology financing account 5 shall be completed from amounts collected by non-general funds or 6 accounts pursuant to a fund deposit schedule or permanent statute, and 7 shall be transferred to the technology financing account pursuant to a 8 schedule agreed upon by the affected agency commissioner. Transfers from 9 funds that would result in the loss of eligibility for federal benefits 10 or federal funds pursuant to federal law, rule, or regulation as assent- 11 ed to in chapter 683 of the laws of 1938 and chapter 700 of the laws of 12 1951 are not permitted pursuant to this authorization. 13 § 16. Notwithstanding any law to the contrary, and in accordance with 14 section 4 of the state finance law, the comptroller is hereby authorized 15 and directed to transfer, at the request of the director of the budget, 16 up to $400 million from any non-general fund or account, or combination 17 of funds and accounts, to the general fund for the purpose of consol- 18 idating technology procurement and services. The amounts transferred 19 pursuant to this authorization shall be equal to or less than the amount 20 of such monies intended to support information technology costs which 21 are attributable, according to a plan, to such account made in pursuance 22 to an appropriation by law. Transfers to the general fund shall be 23 completed from amounts collected by non-general funds or accounts pursu- 24 ant to a fund deposit schedule. Transfers from funds that would result 25 in the loss of eligibility for federal benefits or federal funds pursu- 26 ant to federal law, rule, or regulation as assented to in chapter 683 of 27 the laws of 1938 and chapter 700 of the laws of 1951 are not permitted 28 pursuant to this authorization. 29 § 17. Notwithstanding any provision of law to the contrary, as deemed 30 feasible and advisable by its trustees, the power authority of the state 31 of New York is authorized and directed to transfer to the state treasury 32 to the credit of the general fund up to $20,000,000 for the state fiscal 33 year commencing April 1, 2021, the proceeds of which will be utilized to 34 support energy-related state activities. 35 § 18. Notwithstanding any provision of law, rule or regulation to the 36 contrary, the New York state energy research and development authority 37 is authorized and directed to make the following contributions to the 38 state treasury to the credit of the general fund on or before March 31, 39 2022: (a) $913,000; and (b) $23,000,000 from proceeds collected by the 40 authority from the auction or sale of carbon dioxide emission allowances 41 allocated by the department of environmental conservation. 42 § 19. Notwithstanding any provision of law, rule or regulation to the 43 contrary, the New York state energy research and development authority 44 is authorized and directed to transfer five million dollars to the cred- 45 it of the Environmental Protection Fund on or before March 31, 2022 from 46 proceeds collected by the authority from the auction or sale of carbon 47 dioxide emission allowances allocated by the department of environmental 48 conservation. 49 § 20. Subdivision 5 of section 97-rrr of the state finance law, as 50 amended by section 20 of part JJ of chapter 56 of the laws of 2020, is 51 amended to read as follows: 52 5. Notwithstanding the provisions of section one hundred seventy-one-a 53 of the tax law, as separately amended by chapters four hundred eighty- 54 one and four hundred eighty-four of the laws of nineteen hundred eight- 55 y-one, and notwithstanding the provisions of chapter ninety-four of the 56 laws of two thousand eleven, or any other provisions of law to theS. 2509--C 155 A. 3009--C 1 contrary, during the fiscal year beginning April first, two thousand 2 [twenty] twenty-one, the state comptroller is hereby authorized and 3 directed to deposit to the fund created pursuant to this section from 4 amounts collected pursuant to article twenty-two of the tax law and 5 pursuant to a schedule submitted by the director of the budget, up to 6 [$2,073,116,000] $1,979,457,000, as may be certified in such schedule as 7 necessary to meet the purposes of such fund for the fiscal year begin- 8 ning April first, two thousand [twenty] twenty-one. 9 § 21. Notwithstanding any law to the contrary, the comptroller is 10 hereby authorized and directed to transfer, upon request of the director 11 of the budget, on or before March 31, 2022, the following amounts from 12 the following special revenue accounts to the capital projects fund 13 (30000), for the purposes of reimbursement to such fund for expenses 14 related to the maintenance and preservation of state assets: 15 1. $43,000 from the miscellaneous special revenue fund, administrative 16 program account (21982). 17 2. $1,478,000 from the miscellaneous special revenue fund, helen hayes 18 hospital account (22140). 19 3. $392,000 from the miscellaneous special revenue fund, New York city 20 veterans' home account (22141). 21 4. $570,000 from the miscellaneous special revenue fund, New York 22 state home for veterans' and their dependents at oxford account (22142). 23 5. $170,000 from the miscellaneous special revenue fund, western New 24 York veterans' home account (22143). 25 6. $323,000 from the miscellaneous special revenue fund, New York 26 state for veterans in the lower-hudson valley account (22144). 27 7. $2,550,000 from the miscellaneous special revenue fund, patron 28 services account (22163). 29 8. $7,502,241 from the miscellaneous special revenue fund, state 30 university general income reimbursable account (22653). 31 9. $135,656,957 from the miscellaneous special revenue fund, state 32 university revenue offset account (22655). 33 10. $49,329,802 from the state university dormitory income fund, state 34 university dormitory income fund (40350). 35 11. $1,000,000 from the miscellaneous special revenue fund, litigation 36 settlement and civil recovery account (22117). 37 § 22. Intentionally omitted. 38 § 22-a. Subdivision 8 of section 53 of the state finance law, as 39 amended by chapter 58 of the laws of 1982, is amended to read as 40 follows: 41 8. Notwithstanding the foregoing provisions of this section, in addi- 42 tion to the restrictions set forth therein, the governor may authorize a 43 transfer to the general fund, to a capital projects fund, or to a fund 44 established to account for revenues from the federal government only 45 after the approval of: 46 (1) the temporary president of the senate or the chairman of the 47 senate finance committee (the "senate"); and 48 (2) the speaker of the assembly or the chairman of the assembly ways 49 and means committee (the "assembly"). 50 Provided however, if either the senate or the assembly fails to affir- 51 matively deny or approve such transfer within ten days from the date on 52 which the governor provides notification of such transfer, then the 53 transfer shall be deemed approved by both the senate and the assembly. 54 § 23. The opening paragraph of subdivision 3 of section 93-b of the 55 state finance law, as amended by section 1 of part M of chapter 57 of 56 the laws of 2016, is amended to read as follows:S. 2509--C 156 A. 3009--C 1 Notwithstanding any other provisions of law to the contrary, commenc- 2 ing on April first, two thousand [fifteen] twenty-one, and continuing 3 through March thirty-first, two thousand [twenty-one] twenty-five, the 4 comptroller is hereby authorized to transfer monies from the dedicated 5 infrastructure investment fund to the general fund, and from the general 6 fund to the dedicated infrastructure investment fund, in an amount 7 determined by the director of the budget to the extent moneys are avail- 8 able in the fund; provided, however, that the comptroller is only 9 authorized to transfer monies from the dedicated infrastructure invest- 10 ment fund to the general fund in the event of an economic downturn as 11 described in paragraph (a) of this subdivision; and/or to fulfill disal- 12 lowances and/or settlements related to over-payments of federal medicare 13 and medicaid revenues in excess of one hundred million dollars from 14 anticipated levels, as determined by the director of the budget and 15 described in paragraph (b) of this subdivision. 16 § 24. Notwithstanding any other law, rule, or regulation to the 17 contrary, the state comptroller is hereby authorized and directed to use 18 any balance remaining in the mental health services fund debt service 19 appropriation, after payment by the state comptroller of all obligations 20 required pursuant to any lease, sublease, or other financing arrangement 21 between the dormitory authority of the state of New York as successor to 22 the New York state medical care facilities finance agency, and the 23 facilities development corporation pursuant to chapter 83 of the laws of 24 1995 and the department of mental hygiene for the purpose of making 25 payments to the dormitory authority of the state of New York for the 26 amount of the earnings for the investment of monies deposited in the 27 mental health services fund that such agency determines will or may have 28 to be rebated to the federal government pursuant to the provisions of 29 the internal revenue code of 1986, as amended, in order to enable such 30 agency to maintain the exemption from federal income taxation on the 31 interest paid to the holders of such agency's mental services facilities 32 improvement revenue bonds. Annually on or before each June 30th, such 33 agency shall certify to the state comptroller its determination of the 34 amounts received in the mental health services fund as a result of the 35 investment of monies deposited therein that will or may have to be 36 rebated to the federal government pursuant to the provisions of the 37 internal revenue code of 1986, as amended. 38 § 25. Subdivision 1 of section 16 of part D of chapter 389 of the laws 39 of 1997, relating to the financing of the correctional facilities 40 improvement fund and the youth facility improvement fund, as amended by 41 section 28 of part JJ of chapter 56 of the laws of 2020, is amended to 42 read as follows: 43 1. Subject to the provisions of chapter 59 of the laws of 2000, but 44 notwithstanding the provisions of section 18 of section 1 of chapter 174 45 of the laws of 1968, the New York state urban development corporation is 46 hereby authorized to issue bonds, notes and other obligations in an 47 aggregate principal amount not to exceed [eight billion eight hundred48seventeen million two hundred ninety-nine thousand dollars49$8,817,299,000] nine billion one hundred thirty-nine million six hundred 50 nineteen thousand dollars $9,139,619,000, and shall include all bonds, 51 notes and other obligations issued pursuant to chapter 56 of the laws of 52 1983, as amended or supplemented. The proceeds of such bonds, notes or 53 other obligations shall be paid to the state, for deposit in the correc- 54 tional facilities capital improvement fund to pay for all or any portion 55 of the amount or amounts paid by the state from appropriations or reap- 56 propriations made to the department of corrections and community super-S. 2509--C 157 A. 3009--C 1 vision from the correctional facilities capital improvement fund for 2 capital projects. The aggregate amount of bonds, notes or other obli- 3 gations authorized to be issued pursuant to this section shall exclude 4 bonds, notes or other obligations issued to refund or otherwise repay 5 bonds, notes or other obligations theretofore issued, the proceeds of 6 which were paid to the state for all or a portion of the amounts 7 expended by the state from appropriations or reappropriations made to 8 the department of corrections and community supervision; provided, 9 however, that upon any such refunding or repayment the total aggregate 10 principal amount of outstanding bonds, notes or other obligations may be 11 greater than [eight billion eight hundred seventeen million two hundred12ninety-nine thousand dollars $8,817,299,000] nine billion one hundred 13 thirty-nine million six hundred nineteen thousand dollars 14 $9,139,619,000, only if the present value of the aggregate debt service 15 of the refunding or repayment bonds, notes or other obligations to be 16 issued shall not exceed the present value of the aggregate debt service 17 of the bonds, notes or other obligations so to be refunded or repaid. 18 For the purposes hereof, the present value of the aggregate debt service 19 of the refunding or repayment bonds, notes or other obligations and of 20 the aggregate debt service of the bonds, notes or other obligations so 21 refunded or repaid, shall be calculated by utilizing the effective 22 interest rate of the refunding or repayment bonds, notes or other obli- 23 gations, which shall be that rate arrived at by doubling the semi-annual 24 interest rate (compounded semi-annually) necessary to discount the debt 25 service payments on the refunding or repayment bonds, notes or other 26 obligations from the payment dates thereof to the date of issue of the 27 refunding or repayment bonds, notes or other obligations and to the 28 price bid including estimated accrued interest or proceeds received by 29 the corporation including estimated accrued interest from the sale ther- 30 eof. 31 § 26. Subdivision (a) of section 27 of part Y of chapter 61 of the 32 laws of 2005, relating to providing for the administration of certain 33 funds and accounts related to the 2005-2006 budget, as amended by 34 section 29 of part JJ of chapter 56 of the laws of 2020, is amended to 35 read as follows: 36 (a) Subject to the provisions of chapter 59 of the laws of 2000, but 37 notwithstanding any provisions of law to the contrary, the urban devel- 38 opment corporation is hereby authorized to issue bonds or notes in one 39 or more series in an aggregate principal amount not to exceed [three40hundred twenty-three million one hundred thousand dollars $323,100,000] 41 three hundred seventy-four million six hundred thousand dollars 42 $374,600,000, excluding bonds issued to finance one or more debt service 43 reserve funds, to pay costs of issuance of such bonds, and bonds or 44 notes issued to refund or otherwise repay such bonds or notes previously 45 issued, for the purpose of financing capital projects including IT 46 initiatives for the division of state police, debt service and leases; 47 and to reimburse the state general fund for disbursements made therefor. 48 Such bonds and notes of such authorized issuer shall not be a debt of 49 the state, and the state shall not be liable thereon, nor shall they be 50 payable out of any funds other than those appropriated by the state to 51 such authorized issuer for debt service and related expenses pursuant to 52 any service contract executed pursuant to subdivision (b) of this 53 section and such bonds and notes shall contain on the face thereof a 54 statement to such effect. Except for purposes of complying with the 55 internal revenue code, any interest income earned on bond proceeds shall 56 only be used to pay debt service on such bonds.S. 2509--C 158 A. 3009--C 1 § 27. Subdivision 3 of section 1285-p of the public authorities law, 2 as amended by section 30 of part JJ of chapter 56 of the laws of 2020, 3 is amended to read as follows: 4 3. The maximum amount of bonds that may be issued for the purpose of 5 financing environmental infrastructure projects authorized by this 6 section shall be [six billion three hundred seventy-four million ten7thousand dollars $6,374,010,000] seven billion one hundred thirty 8 million ten thousand dollars $7,130,010,000, exclusive of bonds issued 9 to fund any debt service reserve funds, pay costs of issuance of such 10 bonds, and bonds or notes issued to refund or otherwise repay bonds or 11 notes previously issued. Such bonds and notes of the corporation shall 12 not be a debt of the state, and the state shall not be liable thereon, 13 nor shall they be payable out of any funds other than those appropriated 14 by the state to the corporation for debt service and related expenses 15 pursuant to any service contracts executed pursuant to subdivision one 16 of this section, and such bonds and notes shall contain on the face 17 thereof a statement to such effect. 18 § 28. Subdivision (a) of section 48 of part K of chapter 81 of the 19 laws of 2002, relating to providing for the administration of certain 20 funds and accounts related to the 2002-2003 budget, as amended by 21 section 31 of part JJ of chapter 56 of the laws of 2020, is amended to 22 read as follows: 23 (a) Subject to the provisions of chapter 59 of the laws of 2000 but 24 notwithstanding the provisions of section 18 of the urban development 25 corporation act, the corporation is hereby authorized to issue bonds or 26 notes in one or more series in an aggregate principal amount not to 27 exceed [three hundred fourteen million dollars $314,000,000] three 28 hundred forty-seven million five hundred thousand dollars $347,500,000, 29 excluding bonds issued to fund one or more debt service reserve funds, 30 to pay costs of issuance of such bonds, and bonds or notes issued to 31 refund or otherwise repay such bonds or notes previously issued, for the 32 purpose of financing capital costs related to homeland security and 33 training facilities for the division of state police, the division of 34 military and naval affairs, and any other state agency, including the 35 reimbursement of any disbursements made from the state capital projects 36 fund, and is hereby authorized to issue bonds or notes in one or more 37 series in an aggregate principal amount not to exceed [$1,115,800,00038one billion one hundred fifteen million eight hundred thousand dollars] 39 one billion three hundred eight million six hundred eighty-six thousand 40 dollars $1,308,686,000, excluding bonds issued to fund one or more debt 41 service reserve funds, to pay costs of issuance of such bonds, and bonds 42 or notes issued to refund or otherwise repay such bonds or notes previ- 43 ously issued, for the purpose of financing improvements to State office 44 buildings and other facilities located statewide, including the 45 reimbursement of any disbursements made from the state capital projects 46 fund. Such bonds and notes of the corporation shall not be a debt of the 47 state, and the state shall not be liable thereon, nor shall they be 48 payable out of any funds other than those appropriated by the state to 49 the corporation for debt service and related expenses pursuant to any 50 service contracts executed pursuant to subdivision (b) of this section, 51 and such bonds and notes shall contain on the face thereof a statement 52 to such effect. 53 § 29. Paragraph (c) of subdivision 19 of section 1680 of the public 54 authorities law, as amended by section 32 of part JJ of chapter 56 of 55 the laws of 2020, is amended to read as follows:S. 2509--C 159 A. 3009--C 1 (c) Subject to the provisions of chapter fifty-nine of the laws of two 2 thousand, the dormitory authority shall not issue any bonds for state 3 university educational facilities purposes if the principal amount of 4 bonds to be issued when added to the aggregate principal amount of bonds 5 issued by the dormitory authority on and after July first, nineteen 6 hundred eighty-eight for state university educational facilities will 7 exceed [fourteen billion seven hundred forty-one million eight hundred8sixty-four thousand dollars $14,741,864,000] fifteen billion five 9 hundred fifty-five million eight hundred sixty-four thousand dollars 10 $15,555,864,000; provided, however, that bonds issued or to be issued 11 shall be excluded from such limitation if: (1) such bonds are issued to 12 refund state university construction bonds and state university 13 construction notes previously issued by the housing finance agency; or 14 (2) such bonds are issued to refund bonds of the authority or other 15 obligations issued for state university educational facilities purposes 16 and the present value of the aggregate debt service on the refunding 17 bonds does not exceed the present value of the aggregate debt service on 18 the bonds refunded thereby; provided, further that upon certification by 19 the director of the budget that the issuance of refunding bonds or other 20 obligations issued between April first, nineteen hundred ninety-two and 21 March thirty-first, nineteen hundred ninety-three will generate long 22 term economic benefits to the state, as assessed on a present value 23 basis, such issuance will be deemed to have met the present value test 24 noted above. For purposes of this subdivision, the present value of the 25 aggregate debt service of the refunding bonds and the aggregate debt 26 service of the bonds refunded, shall be calculated by utilizing the true 27 interest cost of the refunding bonds, which shall be that rate arrived 28 at by doubling the semi-annual interest rate (compounded semi-annually) 29 necessary to discount the debt service payments on the refunding bonds 30 from the payment dates thereof to the date of issue of the refunding 31 bonds to the purchase price of the refunding bonds, including interest 32 accrued thereon prior to the issuance thereof. The maturity of such 33 bonds, other than bonds issued to refund outstanding bonds, shall not 34 exceed the weighted average economic life, as certified by the state 35 university construction fund, of the facilities in connection with which 36 the bonds are issued, and in any case not later than the earlier of 37 thirty years or the expiration of the term of any lease, sublease or 38 other agreement relating thereto; provided that no note, including 39 renewals thereof, shall mature later than five years after the date of 40 issuance of such note. The legislature reserves the right to amend or 41 repeal such limit, and the state of New York, the dormitory authority, 42 the state university of New York, and the state university construction 43 fund are prohibited from covenanting or making any other agreements with 44 or for the benefit of bondholders which might in any way affect such 45 right. 46 § 30. Paragraph (c) of subdivision 14 of section 1680 of the public 47 authorities law, as amended by section 33 of part JJ of chapter 56 of 48 the laws of 2020, is amended to read as follows: 49 (c) Subject to the provisions of chapter fifty-nine of the laws of two 50 thousand, (i) the dormitory authority shall not deliver a series of 51 bonds for city university community college facilities, except to refund 52 or to be substituted for or in lieu of other bonds in relation to city 53 university community college facilities pursuant to a resolution of the 54 dormitory authority adopted before July first, nineteen hundred eighty- 55 five or any resolution supplemental thereto, if the principal amount of 56 bonds so to be issued when added to all principal amounts of bondsS. 2509--C 160 A. 3009--C 1 previously issued by the dormitory authority for city university commu- 2 nity college facilities, except to refund or to be substituted in lieu 3 of other bonds in relation to city university community college facili- 4 ties will exceed the sum of four hundred twenty-five million dollars and 5 (ii) the dormitory authority shall not deliver a series of bonds issued 6 for city university facilities, including community college facilities, 7 pursuant to a resolution of the dormitory authority adopted on or after 8 July first, nineteen hundred eighty-five, except to refund or to be 9 substituted for or in lieu of other bonds in relation to city university 10 facilities and except for bonds issued pursuant to a resolution supple- 11 mental to a resolution of the dormitory authority adopted prior to July 12 first, nineteen hundred eighty-five, if the principal amount of bonds so 13 to be issued when added to the principal amount of bonds previously 14 issued pursuant to any such resolution, except bonds issued to refund or 15 to be substituted for or in lieu of other bonds in relation to city 16 university facilities, will exceed [nine billion two hundred twenty-two17million seven hundred thirty-two thousand dollars $9,222,732,000] nine 18 billion six hundred sixty-one million thirty thousand dollars 19 $9,661,030,000. The legislature reserves the right to amend or repeal 20 such limit, and the state of New York, the dormitory authority, the city 21 university, and the fund are prohibited from covenanting or making any 22 other agreements with or for the benefit of bondholders which might in 23 any way affect such right. 24 § 31. Subdivision 10-a of section 1680 of the public authorities law, 25 as amended by section 34 of part JJ of chapter 56 of the laws of 2020, 26 is amended to read as follows: 27 10-a. Subject to the provisions of chapter fifty-nine of the laws of 28 two thousand, but notwithstanding any other provision of the law to the 29 contrary, the maximum amount of bonds and notes to be issued after March 30 thirty-first, two thousand two, on behalf of the state, in relation to 31 any locally sponsored community college, shall be [one billion fifty-one32million six hundred forty thousand dollars $1,051,640,000] one billion 33 sixty-six million two hundred fifty-seven thousand dollars 34 $1,066,257,000. Such amount shall be exclusive of bonds and notes issued 35 to fund any reserve fund or funds, costs of issuance and to refund any 36 outstanding bonds and notes, issued on behalf of the state, relating to 37 a locally sponsored community college. 38 § 32. Subdivision 1 of section 17 of part D of chapter 389 of the laws 39 of 1997, relating to the financing of the correctional facilities 40 improvement fund and the youth facility improvement fund, as amended by 41 section 35 of part JJ of chapter 56 of the laws of 2020, is amended to 42 read as follows: 43 1. Subject to the provisions of chapter 59 of the laws of 2000, but 44 notwithstanding the provisions of section 18 of section 1 of chapter 174 45 of the laws of 1968, the New York state urban development corporation is 46 hereby authorized to issue bonds, notes and other obligations in an 47 aggregate principal amount not to exceed [eight hundred forty million48three hundred fifteen thousand dollars $840,315,000] eight hundred 49 seventy-six million fifteen thousand dollars $876,015,000, which author- 50 ization increases the aggregate principal amount of bonds, notes and 51 other obligations authorized by section 40 of chapter 309 of the laws of 52 1996, and shall include all bonds, notes and other obligations issued 53 pursuant to chapter 211 of the laws of 1990, as amended or supplemented. 54 The proceeds of such bonds, notes or other obligations shall be paid to 55 the state, for deposit in the youth facilities improvement fund, to pay 56 for all or any portion of the amount or amounts paid by the state fromS. 2509--C 161 A. 3009--C 1 appropriations or reappropriations made to the office of children and 2 family services from the youth facilities improvement fund for capital 3 projects. The aggregate amount of bonds, notes and other obligations 4 authorized to be issued pursuant to this section shall exclude bonds, 5 notes or other obligations issued to refund or otherwise repay bonds, 6 notes or other obligations theretofore issued, the proceeds of which 7 were paid to the state for all or a portion of the amounts expended by 8 the state from appropriations or reappropriations made to the office of 9 children and family services; provided, however, that upon any such 10 refunding or repayment the total aggregate principal amount of outstand- 11 ing bonds, notes or other obligations may be greater than [eight hundred12forty million three hundred fifteen thousand dollars $840,315,000] eight 13 hundred seventy-six million fifteen thousand dollars $876,015,000, only 14 if the present value of the aggregate debt service of the refunding or 15 repayment bonds, notes or other obligations to be issued shall not 16 exceed the present value of the aggregate debt service of the bonds, 17 notes or other obligations so to be refunded or repaid. For the purposes 18 hereof, the present value of the aggregate debt service of the refunding 19 or repayment bonds, notes or other obligations and of the aggregate debt 20 service of the bonds, notes or other obligations so refunded or repaid, 21 shall be calculated by utilizing the effective interest rate of the 22 refunding or repayment bonds, notes or other obligations, which shall be 23 that rate arrived at by doubling the semi-annual interest rate 24 (compounded semi-annually) necessary to discount the debt service 25 payments on the refunding or repayment bonds, notes or other obligations 26 from the payment dates thereof to the date of issue of the refunding or 27 repayment bonds, notes or other obligations and to the price bid includ- 28 ing estimated accrued interest or proceeds received by the corporation 29 including estimated accrued interest from the sale thereof. 30 § 33. Paragraph b of subdivision 2 of section 9-a of section 1 of 31 chapter 392 of the laws of 1973, constituting the New York state medical 32 care facilities finance agency act, as amended by section 36 of part JJ 33 of chapter 56 of the laws of 2020, is amended to read as follows: 34 b. The agency shall have power and is hereby authorized from time to 35 time to issue negotiable bonds and notes in conformity with applicable 36 provisions of the uniform commercial code in such principal amount as, 37 in the opinion of the agency, shall be necessary, after taking into 38 account other moneys which may be available for the purpose, to provide 39 sufficient funds to the facilities development corporation, or any 40 successor agency, for the financing or refinancing of or for the design, 41 construction, acquisition, reconstruction, rehabilitation or improvement 42 of mental health services facilities pursuant to paragraph a of this 43 subdivision, the payment of interest on mental health services improve- 44 ment bonds and mental health services improvement notes issued for such 45 purposes, the establishment of reserves to secure such bonds and notes, 46 the cost or premium of bond insurance or the costs of any financial 47 mechanisms which may be used to reduce the debt service that would be 48 payable by the agency on its mental health services facilities improve- 49 ment bonds and notes and all other expenditures of the agency incident 50 to and necessary or convenient to providing the facilities development 51 corporation, or any successor agency, with funds for the financing or 52 refinancing of or for any such design, construction, acquisition, recon- 53 struction, rehabilitation or improvement and for the refunding of mental 54 hygiene improvement bonds issued pursuant to section 47-b of the private 55 housing finance law; provided, however, that the agency shall not issue 56 mental health services facilities improvement bonds and mental healthS. 2509--C 162 A. 3009--C 1 services facilities improvement notes in an aggregate principal amount 2 exceeding [nine billion nine hundred twenty-seven million two hundred3seventy-six thousand dollars $9,927,276,000] ten billion four hundred 4 seventy-six million seven hundred seventy-three thousand dollars 5 $10,476,773,000, excluding mental health services facilities improvement 6 bonds and mental health services facilities improvement notes issued to 7 refund outstanding mental health services facilities improvement bonds 8 and mental health services facilities improvement notes; provided, 9 however, that upon any such refunding or repayment of mental health 10 services facilities improvement bonds and/or mental health services 11 facilities improvement notes the total aggregate principal amount of 12 outstanding mental health services facilities improvement bonds and 13 mental health facilities improvement notes may be greater than [nine14billion nine hundred twenty-seven million two hundred seventy-six thou-15sand dollars $9,927,276,000] ten billion four hundred seventy-six 16 million seven hundred seventy-three thousand dollars $10,476,773,000, 17 only if, except as hereinafter provided with respect to mental health 18 services facilities bonds and mental health services facilities notes 19 issued to refund mental hygiene improvement bonds authorized to be 20 issued pursuant to the provisions of section 47-b of the private housing 21 finance law, the present value of the aggregate debt service of the 22 refunding or repayment bonds to be issued shall not exceed the present 23 value of the aggregate debt service of the bonds to be refunded or 24 repaid. For purposes hereof, the present values of the aggregate debt 25 service of the refunding or repayment bonds, notes or other obligations 26 and of the aggregate debt service of the bonds, notes or other obli- 27 gations so refunded or repaid, shall be calculated by utilizing the 28 effective interest rate of the refunding or repayment bonds, notes or 29 other obligations, which shall be that rate arrived at by doubling the 30 semi-annual interest rate (compounded semi-annually) necessary to 31 discount the debt service payments on the refunding or repayment bonds, 32 notes or other obligations from the payment dates thereof to the date of 33 issue of the refunding or repayment bonds, notes or other obligations 34 and to the price bid including estimated accrued interest or proceeds 35 received by the authority including estimated accrued interest from the 36 sale thereof. Such bonds, other than bonds issued to refund outstanding 37 bonds, shall be scheduled to mature over a term not to exceed the aver- 38 age useful life, as certified by the facilities development corporation, 39 of the projects for which the bonds are issued, and in any case shall 40 not exceed thirty years and the maximum maturity of notes or any 41 renewals thereof shall not exceed five years from the date of the 42 original issue of such notes. Notwithstanding the provisions of this 43 section, the agency shall have the power and is hereby authorized to 44 issue mental health services facilities improvement bonds and/or mental 45 health services facilities improvement notes to refund outstanding 46 mental hygiene improvement bonds authorized to be issued pursuant to the 47 provisions of section 47-b of the private housing finance law and the 48 amount of bonds issued or outstanding for such purposes shall not be 49 included for purposes of determining the amount of bonds issued pursuant 50 to this section. The director of the budget shall allocate the aggregate 51 principal authorized to be issued by the agency among the office of 52 mental health, office for people with developmental disabilities, and 53 the office of addiction services and supports, in consultation with 54 their respective commissioners to finance bondable appropriations previ- 55 ously approved by the legislature.S. 2509--C 163 A. 3009--C 1 § 34. Subdivision (a) of section 28 of part Y of chapter 61 of the 2 laws of 2005, relating to providing for the administration of certain 3 funds and accounts related to the 2005-2006 budget, as amended by 4 section 37 of part JJ of chapter 56 of the laws of 2020, is amended to 5 read as follows: 6 (a) Subject to the provisions of chapter 59 of the laws of 2000, but 7 notwithstanding any provisions of law to the contrary, one or more 8 authorized issuers as defined by section 68-a of the state finance law 9 are hereby authorized to issue bonds or notes in one or more series in 10 an aggregate principal amount not to exceed [one hundred fifty-seven11million dollars $157,000,000] one hundred seventy-two million dollars 12 $172,000,000, excluding bonds issued to finance one or more debt service 13 reserve funds, to pay costs of issuance of such bonds, and bonds or 14 notes issued to refund or otherwise repay such bonds or notes previously 15 issued, for the purpose of financing capital projects for public 16 protection facilities in the Division of Military and Naval Affairs, 17 debt service and leases; and to reimburse the state general fund for 18 disbursements made therefor. Such bonds and notes of such authorized 19 issuer shall not be a debt of the state, and the state shall not be 20 liable thereon, nor shall they be payable out of any funds other than 21 those appropriated by the state to such authorized issuer for debt 22 service and related expenses pursuant to any service contract executed 23 pursuant to subdivision (b) of this section and such bonds and notes 24 shall contain on the face thereof a statement to such effect. Except for 25 purposes of complying with the internal revenue code, any interest 26 income earned on bond proceeds shall only be used to pay debt service on 27 such bonds. 28 § 35. Section 53 of section 1 of chapter 174 of the laws of 1968, 29 constituting the New York state urban development corporation act, as 30 amended by section 38 of part JJ of chapter 56 of the laws of 2020, is 31 amended to read as follows: 32 § 53. 1. Notwithstanding the provisions of any other law to the 33 contrary, the dormitory authority and the urban development corporation 34 are hereby authorized to issue bonds or notes in one or more series for 35 the purpose of funding project costs for the acquisition of equipment, 36 including but not limited to the creation or modernization of informa- 37 tion technology systems and related research and development equipment, 38 health and safety equipment, heavy equipment and machinery, the creation 39 or improvement of security systems, and laboratory equipment and other 40 state costs associated with such capital projects. The aggregate princi- 41 pal amount of bonds authorized to be issued pursuant to this section 42 shall not exceed [one hundred] two hundred ninety-three million dollars 43 [$193,000,000] $293,000,000, excluding bonds issued to fund one or more 44 debt service reserve funds, to pay costs of issuance of such bonds, and 45 bonds or notes issued to refund or otherwise repay such bonds or notes 46 previously issued. Such bonds and notes of the dormitory authority and 47 the urban development corporation shall not be a debt of the state, and 48 the state shall not be liable thereon, nor shall they be payable out of 49 any funds other than those appropriated by the state to the dormitory 50 authority and the urban development corporation for principal, interest, 51 and related expenses pursuant to a service contract and such bonds and 52 notes shall contain on the face thereof a statement to such effect. 53 Except for purposes of complying with the internal revenue code, any 54 interest income earned on bond proceeds shall only be used to pay debt 55 service on such bonds.S. 2509--C 164 A. 3009--C 1 2. Notwithstanding any other provision of law to the contrary, in 2 order to assist the dormitory authority and the urban development corpo- 3 ration in undertaking the financing for project costs for the acquisi- 4 tion of equipment, including but not limited to the creation or modern- 5 ization of information technology systems and related research and 6 development equipment, health and safety equipment, heavy equipment and 7 machinery, the creation or improvement of security systems, and labora- 8 tory equipment and other state costs associated with such capital 9 projects, the director of the budget is hereby authorized to enter into 10 one or more service contracts with the dormitory authority and the urban 11 development corporation, none of which shall exceed thirty years in 12 duration, upon such terms and conditions as the director of the budget 13 and the dormitory authority and the urban development corporation agree, 14 so as to annually provide to the dormitory authority and the urban 15 development corporation, in the aggregate, a sum not to exceed the prin- 16 cipal, interest, and related expenses required for such bonds and notes. 17 Any service contract entered into pursuant to this section shall provide 18 that the obligation of the state to pay the amount therein provided 19 shall not constitute a debt of the state within the meaning of any 20 constitutional or statutory provision and shall be deemed executory only 21 to the extent of monies available and that no liability shall be 22 incurred by the state beyond the monies available for such purpose, 23 subject to annual appropriation by the legislature. Any such contract or 24 any payments made or to be made thereunder may be assigned and pledged 25 by the dormitory authority and the urban development corporation as 26 security for its bonds and notes, as authorized by this section. 27 § 36. Subdivision (b) of section 11 of chapter 329 of the laws of 28 1991, amending the state finance law and other laws relating to the 29 establishment of the dedicated highway and bridge trust fund, as amended 30 by section 39 of part JJ of chapter 56 of the laws of 2020, is amended 31 to read as follows: 32 (b) Any service contract or contracts for projects authorized pursuant 33 to sections 10-c, 10-f, 10-g and 80-b of the highway law and section 34 14-k of the transportation law, and entered into pursuant to subdivision 35 (a) of this section, shall provide for state commitments to provide 36 annually to the thruway authority a sum or sums, upon such terms and 37 conditions as shall be deemed appropriate by the director of the budget, 38 to fund, or fund the debt service requirements of any bonds or any obli- 39 gations of the thruway authority issued to fund or to reimburse the 40 state for funding such projects having a cost not in excess of [eleven41billion three hundred forty-nine million eight hundred seventy-five42thousand dollars $11,349,875,000] twelve billion two hundred sixty 43 million five hundred twenty-eight thousand dollars $12,260,528,000 44 cumulatively by the end of fiscal year [2020-21] 2021-22. 45 § 37. Subdivision 1 of section 1689-i of the public authorities law, 46 as amended by section 40 of part JJ of chapter 56 of the laws of 2020, 47 is amended to read as follows: 48 1. The dormitory authority is authorized to issue bonds, at the 49 request of the commissioner of education, to finance eligible library 50 construction projects pursuant to section two hundred seventy-three-a of 51 the education law, in amounts certified by such commissioner not to 52 exceed a total principal amount of [two hundred sixty-five million53dollars $265,000,000] two hundred ninety-nine million dollars 54 $299,000,000. 55 § 38. Section 44 of section 1 of chapter 174 of the laws of 1968, 56 constituting the New York state urban development corporation act, asS. 2509--C 165 A. 3009--C 1 amended by section 41 of part JJ of chapter 56 of the laws of 2020, is 2 amended to read as follows: 3 § 44. Issuance of certain bonds or notes. 1. Notwithstanding the 4 provisions of any other law to the contrary, the dormitory authority and 5 the corporation are hereby authorized to issue bonds or notes in one or 6 more series for the purpose of funding project costs for the regional 7 economic development council initiative, the economic transformation 8 program, state university of New York college for nanoscale and science 9 engineering, projects within the city of Buffalo or surrounding envi- 10 rons, the New York works economic development fund, projects for the 11 retention of professional football in western New York, the empire state 12 economic development fund, the clarkson-trudeau partnership, the New 13 York genome center, the cornell university college of veterinary medi- 14 cine, the olympic regional development authority, projects at nano 15 Utica, onondaga county revitalization projects, Binghamton university 16 school of pharmacy, New York power electronics manufacturing consortium, 17 regional infrastructure projects, high tech innovation and economic 18 development infrastructure program, high technology manufacturing 19 projects in Chautauqua and Erie county, an industrial scale research and 20 development facility in Clinton county, upstate revitalization initi- 21 ative projects, downstate revitalization initiative, market New York 22 projects, fairground buildings, equipment or facilities used to house 23 and promote agriculture, the state fair, the empire state trail, the 24 moynihan station development project, the Kingsbridge armory project, 25 strategic economic development projects, the cultural, arts and public 26 spaces fund, water infrastructure in the city of Auburn and town of 27 Owasco, a life sciences laboratory public health initiative, not-for- 28 profit pounds, shelters and humane societies, arts and cultural facili- 29 ties improvement program, restore New York's communities initiative, 30 heavy equipment, economic development and infrastructure projects, 31 Roosevelt Island operating corporation capital projects, Lake Ontario 32 regional projects, Pennsylvania station and other transit projects and 33 other state costs associated with such projects. The aggregate principal 34 amount of bonds authorized to be issued pursuant to this section shall 35 not exceed [ten billion three hundred thirty-four million eight hundred36fifty-one thousand dollars $10,334,851,000] eleven billion two hundred 37 seventy-nine million two hundred two thousand dollars $11,279,202,000, 38 excluding bonds issued to fund one or more debt service reserve funds, 39 to pay costs of issuance of such bonds, and bonds or notes issued to 40 refund or otherwise repay such bonds or notes previously issued. Such 41 bonds and notes of the dormitory authority and the corporation shall not 42 be a debt of the state, and the state shall not be liable thereon, nor 43 shall they be payable out of any funds other than those appropriated by 44 the state to the dormitory authority and the corporation for principal, 45 interest, and related expenses pursuant to a service contract and such 46 bonds and notes shall contain on the face thereof a statement to such 47 effect. Except for purposes of complying with the internal revenue code, 48 any interest income earned on bond proceeds shall only be used to pay 49 debt service on such bonds. 50 2. Notwithstanding any other provision of law to the contrary, in 51 order to assist the dormitory authority and the corporation in undertak- 52 ing the financing for project costs for the regional economic develop- 53 ment council initiative, the economic transformation program, state 54 university of New York college for nanoscale and science engineering, 55 projects within the city of Buffalo or surrounding environs, the New 56 York works economic development fund, projects for the retention ofS. 2509--C 166 A. 3009--C 1 professional football in western New York, the empire state economic 2 development fund, the clarkson-trudeau partnership, the New York genome 3 center, the cornell university college of veterinary medicine, the olym- 4 pic regional development authority, projects at nano Utica, onondaga 5 county revitalization projects, Binghamton university school of pharma- 6 cy, New York power electronics manufacturing consortium, regional 7 infrastructure projects, New York State Capital Assistance Program for 8 Transportation, infrastructure, and economic development, high tech 9 innovation and economic development infrastructure program, high tech- 10 nology manufacturing projects in Chautauqua and Erie county, an indus- 11 trial scale research and development facility in Clinton county, upstate 12 revitalization initiative projects, downstate revitalization initiative, 13 market New York projects, fairground buildings, equipment or facilities 14 used to house and promote agriculture, the state fair, the empire state 15 trail, the moynihan station development project, the Kingsbridge armory 16 project, strategic economic development projects, the cultural, arts and 17 public spaces fund, water infrastructure in the city of Auburn and town 18 of Owasco, a life sciences laboratory public health initiative, not-for- 19 profit pounds, shelters and humane societies, arts and cultural facili- 20 ties improvement program, restore New York's communities initiative, 21 heavy equipment, economic development and infrastructure projects, 22 Roosevelt Island operating corporation capital projects, Lake Ontario 23 regional projects, Pennsylvania station and other transit projects and 24 other state costs associated with such projects the director of the 25 budget is hereby authorized to enter into one or more service contracts 26 with the dormitory authority and the corporation, none of which shall 27 exceed thirty years in duration, upon such terms and conditions as the 28 director of the budget and the dormitory authority and the corporation 29 agree, so as to annually provide to the dormitory authority and the 30 corporation, in the aggregate, a sum not to exceed the principal, inter- 31 est, and related expenses required for such bonds and notes. Any service 32 contract entered into pursuant to this section shall provide that the 33 obligation of the state to pay the amount therein provided shall not 34 constitute a debt of the state within the meaning of any constitutional 35 or statutory provision and shall be deemed executory only to the extent 36 of monies available and that no liability shall be incurred by the state 37 beyond the monies available for such purpose, subject to annual appro- 38 priation by the legislature. Any such contract or any payments made or 39 to be made thereunder may be assigned and pledged by the dormitory 40 authority and the corporation as security for its bonds and notes, as 41 authorized by this section. 42 § 39. Subdivision 1 of section 386-b of the public authorities law, as 43 amended by section 42 of part JJ of chapter 56 of the laws of 2020, is 44 amended to read as follows: 45 1. Notwithstanding any other provision of law to the contrary, the 46 authority, the dormitory authority and the urban development corporation 47 are hereby authorized to issue bonds or notes in one or more series for 48 the purpose of financing peace bridge projects and capital costs of 49 state and local highways, parkways, bridges, the New York state thruway, 50 Indian reservation roads, and facilities, and transportation infrastruc- 51 ture projects including aviation projects, non-MTA mass transit 52 projects, and rail service preservation projects, including work appur- 53 tenant and ancillary thereto. The aggregate principal amount of bonds 54 authorized to be issued pursuant to this section shall not exceed [six55billion nine hundred forty-two million four hundred sixty-three thousand56dollars $6,942,463,000] eight billion eight hundred thirty-nine millionS. 2509--C 167 A. 3009--C 1 nine hundred sixty-three thousand dollars $8,839,963,000, excluding 2 bonds issued to fund one or more debt service reserve funds, to pay 3 costs of issuance of such bonds, and to refund or otherwise repay such 4 bonds or notes previously issued. Such bonds and notes of the authori- 5 ty, the dormitory authority and the urban development corporation shall 6 not be a debt of the state, and the state shall not be liable thereon, 7 nor shall they be payable out of any funds other than those appropriated 8 by the state to the authority, the dormitory authority and the urban 9 development corporation for principal, interest, and related expenses 10 pursuant to a service contract and such bonds and notes shall contain on 11 the face thereof a statement to such effect. Except for purposes of 12 complying with the internal revenue code, any interest income earned on 13 bond proceeds shall only be used to pay debt service on such bonds. 14 § 40. Paragraph (a) of subdivision 2 of section 47-e of the private 15 housing finance law, as amended by section 43 of part JJ of chapter 56 16 of the laws of 2020, is amended to read as follows: 17 (a) Subject to the provisions of chapter fifty-nine of the laws of two 18 thousand, in order to enhance and encourage the promotion of housing 19 programs and thereby achieve the stated purposes and objectives of such 20 housing programs, the agency shall have the power and is hereby author- 21 ized from time to time to issue negotiable housing program bonds and 22 notes in such principal amount as shall be necessary to provide suffi- 23 cient funds for the repayment of amounts disbursed (and not previously 24 reimbursed) pursuant to law or any prior year making capital appropri- 25 ations or reappropriations for the purposes of the housing program; 26 provided, however, that the agency may issue such bonds and notes in an 27 aggregate principal amount not exceeding [six billion five hundred thir-28ty-one million five hundred twenty-three thousand dollars29$6,531,523,000] seven billion five hundred forty-five million one 30 hundred seven thousand dollars $7,545,107,000, plus a principal amount 31 of bonds issued to fund the debt service reserve fund in accordance with 32 the debt service reserve fund requirement established by the agency and 33 to fund any other reserves that the agency reasonably deems necessary 34 for the security or marketability of such bonds and to provide for the 35 payment of fees and other charges and expenses, including underwriters' 36 discount, trustee and rating agency fees, bond insurance, credit 37 enhancement and liquidity enhancement related to the issuance of such 38 bonds and notes. No reserve fund securing the housing program bonds 39 shall be entitled or eligible to receive state funds apportioned or 40 appropriated to maintain or restore such reserve fund at or to a partic- 41 ular level, except to the extent of any deficiency resulting directly or 42 indirectly from a failure of the state to appropriate or pay the agreed 43 amount under any of the contracts provided for in subdivision four of 44 this section. 45 § 41. Subdivision 1 of section 50 of section 1 of chapter 174 of the 46 laws of 1968, constituting the New York state urban development corpo- 47 ration act, as amended by section 44 of part JJ of chapter 56 of the 48 laws of 2020, is amended to read as follows: 49 1. Notwithstanding the provisions of any other law to the contrary, 50 the dormitory authority and the urban development corporation are hereby 51 authorized to issue bonds or notes in one or more series for the purpose 52 of funding project costs undertaken by or on behalf of the state educa- 53 tion department, special act school districts, state-supported schools 54 for the blind and deaf, approved private special education schools, 55 non-public schools, community centers, day care facilities, residential 56 camps, day camps, and other state costs associated with such capitalS. 2509--C 168 A. 3009--C 1 projects. The aggregate principal amount of bonds authorized to be 2 issued pursuant to this section shall not exceed [one hundred fifty-five3million dollars $155,000,000] two hundred thirty-six million dollars 4 $236,000,000, excluding bonds issued to fund one or more debt service 5 reserve funds, to pay costs of issuance of such bonds, and bonds or 6 notes issued to refund or otherwise repay such bonds or notes previously 7 issued. Such bonds and notes of the dormitory authority and the urban 8 development corporation shall not be a debt of the state, and the state 9 shall not be liable thereon, nor shall they be payable out of any funds 10 other than those appropriated by the state to the dormitory authority 11 and the urban development corporation for principal, interest, and 12 related expenses pursuant to a service contract and such bonds and notes 13 shall contain on the face thereof a statement to such effect. Except for 14 purposes of complying with the internal revenue code, any interest 15 income earned on bond proceeds shall only be used to pay debt service on 16 such bonds. 17 § 42. Subdivision 1 of section 47 of section 1 of chapter 174 of the 18 laws of 1968, constituting the New York state urban development corpo- 19 ration act, as amended by section 45 of part JJ of chapter 56 of the 20 laws of 2020, is amended to read as follows: 21 1. Notwithstanding the provisions of any other law to the contrary, 22 the dormitory authority and the corporation are hereby authorized to 23 issue bonds or notes in one or more series for the purpose of funding 24 project costs for the office of information technology services, depart- 25 ment of law, and other state costs associated with such capital 26 projects. The aggregate principal amount of bonds authorized to be 27 issued pursuant to this section shall not exceed [eight hundred thirty28million fifty-four thousand dollars, $830,054,000] nine hundred seven- 29 ty-four million two hundred fifty-four thousand dollars $974,254,000 30 excluding bonds issued to fund one or more debt service reserve funds, 31 to pay costs of issuance of such bonds, and bonds or notes issued to 32 refund or otherwise repay such bonds or notes previously issued. Such 33 bonds and notes of the dormitory authority and the corporation shall not 34 be a debt of the state, and the state shall not be liable thereon, nor 35 shall they be payable out of any funds other than those appropriated by 36 the state to the dormitory authority and the corporation for principal, 37 interest, and related expenses pursuant to a service contract and such 38 bonds and notes shall contain on the face thereof a statement to such 39 effect. Except for purposes of complying with the internal revenue code, 40 any interest income earned on bond proceeds shall only be used to pay 41 debt service on such bonds. 42 § 43. Paragraph (b) of subdivision 1 of section 385 of the public 43 authorities law, as amended by section 1 of part G of chapter 60 of the 44 laws of 2005, is amended to read as follows: 45 (b) The authority is hereby authorized, as additional corporate 46 purposes thereof solely upon the request of the director of the budget: 47 (i) to issue special emergency highway and bridge trust fund bonds and 48 notes for a term not to exceed thirty years and to incur obligations 49 secured by the moneys appropriated from the dedicated highway and bridge 50 trust fund established in section eighty-nine-b of the state finance 51 law; (ii) to make available the proceeds in accordance with instructions 52 provided by the director of the budget from the sale of such special 53 emergency highway and bridge trust fund bonds, notes or other obli- 54 gations, net of all costs to the authority in connection therewith, for 55 the purposes of financing all or a portion of the costs of activities 56 for which moneys in the dedicated highway and bridge trust fund estab-S. 2509--C 169 A. 3009--C 1 lished in section eighty-nine-b of the state finance law are authorized 2 to be utilized or for the financing of disbursements made by the state 3 for the activities authorized pursuant to section eighty-nine-b of the 4 state finance law; and (iii) to enter into agreements with the commis- 5 sioner of transportation pursuant to section ten-e of the highway law 6 with respect to financing for any activities authorized pursuant to 7 section eighty-nine-b of the state finance law, or agreements with the 8 commissioner of transportation pursuant to sections ten-f and ten-g of 9 the highway law in connection with activities on state highways pursuant 10 to these sections, and (iv) to enter into service contracts, contracts, 11 agreements, deeds and leases with the director of the budget or the 12 commissioner of transportation and project sponsors and others to 13 provide for the financing by the authority of activities authorized 14 pursuant to section eighty-nine-b of the state finance law, and each of 15 the director of the budget and the commissioner of transportation are 16 hereby authorized to enter into service contracts, contracts, agree- 17 ments, deeds and leases with the authority, project sponsors or others 18 to provide for such financing. The authority shall not issue any bonds 19 or notes in an amount in excess of [$16.5 billion] eighteen billion one 20 hundred fifty million dollars $18,150,000,000, plus a principal amount 21 of bonds or notes: (A) to fund capital reserve funds; (B) to provide 22 capitalized interest; and, (C) to fund other costs of issuance. In 23 computing for the purposes of this subdivision, the aggregate amount of 24 indebtedness evidenced by bonds and notes of the authority issued pursu- 25 ant to this section, as amended by a chapter of the laws of nineteen 26 hundred ninety-six, there shall be excluded the amount of bonds or notes 27 issued that would constitute interest under the United States Internal 28 Revenue Code of 1986, as amended, and the amount of indebtedness issued 29 to refund or otherwise repay bonds or notes. 30 § 44. Subdivision 1 of section 386-a of the public authorities law, as 31 amended by section 44 of part TTT of chapter 59 of the laws of 2019, is 32 amended to read as follows: 33 1. Notwithstanding any other provision of law to the contrary, the 34 authority, the dormitory authority and the urban development corporation 35 are hereby authorized to issue bonds or notes in one or more series for 36 the purpose of assisting the metropolitan transportation authority in 37 the financing of transportation facilities as defined in subdivision 38 seventeen of section twelve hundred sixty-one of this chapter or other 39 capital projects. The aggregate principal amount of bonds authorized to 40 be issued pursuant to this section shall not exceed [two billion one41hundred seventy-nine million eight hundred fifty-six thousand dollars42$2,179,856,000] twelve billion five hundred fifteen million eight 43 hundred fifty-six thousand dollars $12,515,856,000, excluding bonds 44 issued to fund one or more debt service reserve funds, to pay costs of 45 issuance of such bonds, and to refund or otherwise repay such bonds or 46 notes previously issued. Such bonds and notes of the authority, the 47 dormitory authority and the urban development corporation shall not be a 48 debt of the state, and the state shall not be liable thereon, nor shall 49 they be payable out of any funds other than those appropriated by the 50 state to the authority, the dormitory authority and the urban develop- 51 ment corporation for principal, interest, and related expenses pursuant 52 to a service contract and such bonds and notes shall contain on the face 53 thereof a statement to such effect. Except for purposes of complying 54 with the internal revenue code, any interest income earned on bond 55 proceeds shall only be used to pay debt service on such bonds. Notwith- 56 standing any other provision of law to the contrary, including the limi-S. 2509--C 170 A. 3009--C 1 tations contained in subdivision four of section sixty-seven-b of the 2 state finance law, (A) any bonds and notes issued prior to April first, 3 two thousand twenty-two pursuant to this section may be issued with a 4 maximum maturity of fifty years, and (B) any bonds issued to refund such 5 bonds and notes may be issued with a maximum maturity of fifty years 6 from the respective date of original issuance of such bonds and notes. 7 § 45. Section 1 of chapter 174 of the laws of 1968, constituting the 8 New York state urban development corporation act, is amended by adding a 9 new section 57 to read as follows: 10 § 57. 1. Notwithstanding the provisions of any other law to the 11 contrary, the dormitory authority and the urban development corporation 12 are hereby authorized to issue bonds or notes in one or more series for 13 the purpose of funding project costs for the Empire Station Complex 14 project, and such project shall be deemed a capital work or purpose for 15 purposes of subdivision 3 of section 67-b of the state finance law. The 16 aggregate principal amount of bonds authorized to be issued pursuant to 17 this section shall not exceed one billion three hundred million dollars 18 $1,300,000,000, excluding bonds issued to fund one or more debt service 19 reserve funds, to pay costs of issuance of such bonds, and bonds or 20 notes issued to refund or otherwise repay such bonds or notes previously 21 issued. Such bonds and notes of the dormitory authority and the urban 22 development corporation shall not be a debt of the state, and the state 23 shall not be liable thereon, nor shall they be payable out of any funds 24 other than those appropriated by the state to the dormitory authority 25 and the urban development corporation for principal, interest, and 26 related expenses pursuant to a service contract and such bonds and notes 27 shall contain on the face thereof a statement to such effect. Except for 28 purposes of complying with the internal revenue code, any interest 29 income earned on bond proceeds shall only be used to pay debt service on 30 such bonds. 31 2. Notwithstanding any other provision of law to the contrary, in 32 order to assist the dormitory authority and the urban development corpo- 33 ration in undertaking the financing for project costs for the Empire 34 Station Complex project, the director of the budget is hereby authorized 35 to enter into one or more service contracts with the dormitory authority 36 and the urban development corporation, none of which shall exceed thirty 37 years in duration, upon such terms and conditions as the director of the 38 budget and the dormitory authority and the urban development corporation 39 agree, so as to annually provide to the dormitory authority and the 40 urban development corporation, in the aggregate, a sum not to exceed the 41 principal, interest, and related expenses required for such bonds and 42 notes. Any service contract entered into pursuant to this section shall 43 provide that the obligation of the state to pay the amount therein 44 provided shall not constitute a debt of the state within the meaning of 45 any constitutional or statutory provision and shall be deemed executory 46 only to the extent of monies available and that no liability shall be 47 incurred by the state beyond the monies available for such purpose, 48 subject to annual appropriation by the legislature. Any such contract or 49 any payments made or to be made thereunder may be assigned and pledged 50 by the dormitory authority and the urban development corporation as 51 security for its bonds and notes, as authorized by this section. 52 § 46. Subdivision 1 of section 49 of section 1 of chapter 147 of the 53 laws of 1968, constituting the New York state urban development corpo- 54 ration act, as amended by section 6 of part K of chapter 39 of the laws 55 of 2019, is amended to read as follows:S. 2509--C 171 A. 3009--C 1 1. Notwithstanding the provisions of any other law to the contrary, 2 the dormitory authority and the corporation are hereby authorized to 3 issue bonds or notes in one or more series for the purpose of funding 4 project costs for the state and municipal facilities program and other 5 state costs associated with such capital projects. The aggregate princi- 6 pal amount of bonds authorized to be issued pursuant to this section 7 shall not exceed [two billion seven hundred ninety-eight million five8hundred thousand] three billion one hundred eighty-three million five 9 hundred thousand dollars $3,183,500,000, excluding bonds issued to fund 10 one or more debt service reserve funds, to pay costs of issuance of such 11 bonds, and bonds or notes issued to refund or otherwise repay such bonds 12 or notes previously issued. Such bonds and notes of the dormitory 13 authority and the corporation shall not be a debt of the state, and the 14 state shall not be liable thereon, nor shall they be payable out of any 15 funds other than those appropriated by the state to the dormitory 16 authority and the corporation for principal, interest, and related 17 expenses pursuant to a service contract and such bonds and notes shall 18 contain on the face thereof a statement to such effect. Except for 19 purposes of complying with the internal revenue code, any interest 20 income earned on bond proceeds shall only be used to pay debt service on 21 such bonds. 22 § 47. Subdivision 1 of section 1680-r of the public authorities law, 23 as amended by section 47 of part BBB of chapter 59 of the laws of 2018, 24 is amended to read as follows: 25 1. Notwithstanding the provisions of any other law to the contrary, 26 the dormitory authority and the urban development corporation are hereby 27 authorized to issue bonds or notes in one or more series for the purpose 28 of funding project costs for the capital restructuring financing program 29 for health care and related facilities licensed pursuant to the public 30 health law or the mental hygiene law and other state costs associated 31 with such capital projects, the health care facility transformation 32 programs, [and] the essential health care provider program, and other 33 health care capital project costs. The aggregate principal amount of 34 bonds authorized to be issued pursuant to this section shall not exceed 35 [three billion fifty million dollars] three billion fifty-three million 36 dollars $3,053,000,000, excluding bonds issued to fund one or more debt 37 service reserve funds, to pay costs of issuance of such bonds, and bonds 38 or notes issued to refund or otherwise repay such bonds or notes previ- 39 ously issued. Such bonds and notes of the dormitory authority and the 40 urban development corporation shall not be a debt of the state, and the 41 state shall not be liable thereon, nor shall they be payable out of any 42 funds other than those appropriated by the state to the dormitory 43 authority and the urban development corporation for principal, interest, 44 and related expenses pursuant to a service contract and such bonds and 45 notes shall contain on the face thereof a statement to such effect. 46 Except for purposes of complying with the internal revenue code, any 47 interest income earned on bond proceeds shall only be used to pay debt 48 service on such bonds. 49 § 48. Section 1 of chapter 174 of the laws of 1968, constituting the 50 New York state urban development corporation act, is amended by adding a 51 new section 54-a to read as follows: 52 § 54-a. Personal income tax notes; 2022. 1. Findings and declaration 53 of need. (a) The state of New York finds and determines that the global 54 spread of the COVID-19 pandemic has had and is expected to continue to 55 have a significant adverse impact on the health and welfare of individ- 56 uals in the state as well as to the financial condition of the stateS. 2509--C 172 A. 3009--C 1 during the state's 2021 and 2022 fiscal years and beyond. The antic- 2 ipated shortfalls and deferrals in the state's financial plan receipts 3 caused by the COVID-19 pandemic has required the state to adopt poli- 4 cies, regulations and procedures that suspend various legal requirements 5 and address state budgetary pressures, some of which require certain 6 fiscal management authorization measures to be legislatively authorized 7 and established. 8 (b) Notwithstanding any other provision of law to the contrary, 9 including, specifically, the provisions of chapter 59 of the laws of 10 2000 and section sixty-seven-b of the state finance law, the dormitory 11 authority of the state of New York and the corporation are hereby 12 authorized for the state's 2022 fiscal year, to issue until December 31, 13 2021, notes with a maturity no later than March 31, 2022, to be desig- 14 nated as personal income tax revenue anticipation notes, in one or more 15 series in an aggregate principal amount not to exceed three billion 16 dollars, excluding any such notes issued to finance one or more debt 17 service reserve funds, and to pay costs of issuance of such notes, for 18 the purpose of temporarily financing budgetary needs of the state. Such 19 purpose shall constitute an authorized purpose under subdivision two of 20 section sixty-eight-a of the state finance law for all purposes of arti- 21 cle five-C of the state finance law with respect to the notes authorized 22 by this paragraph. Such notes shall not be renewed or refunded beyond 23 March 31, 2022. For so long as any notes authorized by this paragraph 24 shall remain outstanding, the restrictions, limitations and requirements 25 contained in article five-B of the state finance law shall not apply, 26 other than subdivision four of section sixty-seven-b of such article. 27 (c) Such notes of the dormitory authority and the corporation shall 28 not be a debt of the state, and the state shall not be liable thereon, 29 nor shall they be payable out of any funds other than those appropriated 30 by the state to the dormitory authority and the corporation for debt 31 service and related expenses pursuant to any financing agreement 32 described in paragraph (d) of this subdivision, and such notes shall 33 contain on the face thereof a statement to such effect. Such notes shall 34 be issued on a subordinate basis and shall be secured by subordinate 35 payments from the revenue bond tax fund established pursuant to section 36 ninety-two-z of the state finance law. Except for purposes of complying 37 with the internal revenue code, any interest income earned on note 38 proceeds shall only be used to pay debt service on such notes. All of 39 the provisions of the state finance law, the dormitory authority act and 40 this act relating to notes and bonds which are not inconsistent with the 41 provisions of this section shall apply to notes authorized by paragraph 42 (b) of this subdivision, including but not limited to the power to 43 establish adequate reserves therefor, subject to the final maturity 44 limitation for such notes set forth in paragraph (b) of this subdivi- 45 sion. The issuance of any notes authorized by paragraph (b) of this 46 subdivision shall further be subject to the approval of the director of 47 the division of the budget. 48 (d) Notwithstanding any other law, rule or regulation to the contrary 49 but subject to the limitations contained in paragraph (b) of this subdi- 50 vision, in order to assist the dormitory authority and the corporation 51 in undertaking the administration and financing of such notes, the 52 director of the budget is hereby authorized to supplement any existing 53 financing agreement with the dormitory authority and the corporation, or 54 to enter into a new financing agreement with the dormitory authority and 55 the corporation, upon such terms and conditions as the director of the 56 budget and the dormitory authority and the corporation shall agree, soS. 2509--C 173 A. 3009--C 1 as to provide to the dormitory authority and the corporation, a sum not 2 to exceed the debt service payments and related expenses required for 3 any notes issued pursuant to this section. Any financing agreement 4 supplemented or entered into pursuant to this section shall provide that 5 the obligation of the state to pay the amount therein provided shall not 6 constitute a debt of the state within the meaning of any constitutional 7 or statutory provision and shall be deemed executory only to the extent 8 of monies available and that no liability shall be incurred by the state 9 beyond the monies available for such purposes, subject to annual appro- 10 priation by the legislature. Any such financing agreement or any 11 payments made or to be made thereunder may be assigned or pledged by the 12 dormitory authority and the corporation as security for the notes 13 authorized by paragraph (b) of this subdivision. 14 (e) Notwithstanding any other provision of law to the contrary, 15 including specifically the provisions of subdivision 3 of section 67-b 16 of the state finance law, no capital work or purpose shall be required 17 for any issuance of personal income tax revenue anticipation notes 18 issued by the dormitory authority and the corporation pursuant to this 19 section. 20 (f) Notwithstanding any other law, rule, or regulation to the contra- 21 ry, the comptroller is hereby authorized and directed to deposit to the 22 credit of the general fund, all proceeds of personal income tax revenue 23 anticipation notes issued by the dormitory authority and the New York 24 state urban development corporation pursuant to this section. 25 2. Effect of inconsistent provisions. Insofar as the provisions of 26 this section are inconsistent with the provisions of any other law, 27 general, special, or local, the provisions of this section shall be 28 controlling. 29 3. Severability; construction. The provisions of this section shall be 30 severable, and if the application of any clause, sentence, paragraph, 31 subdivision, section or part of this section to any person or circum- 32 stance shall be adjudged by any court of competent jurisdiction to be 33 invalid, such judgment shall not necessarily affect, impair or invali- 34 date the application of any such clause, sentence, paragraph, subdivi- 35 sion, section, part of this section or remainder thereof, as the case 36 may be, to any other person or circumstance, but shall be confined in 37 its operation to the clause, sentence, paragraph, subdivision, section 38 or part thereof directly involved in the controversy in which such judg- 39 ment shall have been rendered. 40 § 49. Section 1 of chapter 174 of the laws of 1968, constituting the 41 New York state urban development corporation act, is amended by adding a 42 new section 55-a to read as follows: 43 § 55-a. Line of credit facilities; 2022. 1. Findings and declaration 44 of need. (a) The state of New York finds and determines that the global 45 spread of the COVID-19 pandemic has had and is expected to continue to 46 have a significant adverse impact on the health and welfare of individ- 47 uals in the state as well as to the financial condition of the state 48 during the state's 2021 and 2022 fiscal years and beyond. The antic- 49 ipated shortfalls and deferrals in the state's financial plan receipts 50 caused by the COVID-19 pandemic has required the state, to adopt poli- 51 cies, regulations and procedures that suspend various legal requirements 52 and address state budgetary pressures, some of which require certain 53 fiscal management authorization measures to be legislatively authorized 54 and established. 55 (b) Definitions. When used in this subdivision "related expenses and 56 fees" shall mean interest costs, commitment fees and other costs,S. 2509--C 174 A. 3009--C 1 expenses and fees incurred in connection with a line of credit facility 2 and/or a service contract or other agreement of the state securing such 3 line of credit facility that contractually obligates the state to pay 4 debt service subject to an appropriation. 5 (c) Notwithstanding any other provision of law to the contrary, 6 including, specifically, the provisions of chapter 59 of the laws of 7 2000 and section 67-b of the state finance law, the dormitory authority 8 of the state of New York and the urban development corporation are 9 authorized until March 31, 2022 to: (i) enter into commitments with 10 financial institutions for the establishment of one or more line of 11 credit facilities and other similar revolving financing arrangements not 12 in excess of two billion dollars in aggregate principal amount; (ii) 13 draw, at one or more times at the direction of the director of the budg- 14 et, upon such line of credit facilities and provide to the state the 15 amounts so drawn for the purpose of assisting the state to temporarily 16 finance its budgetary needs; provided, however, that the total amount of 17 such draws shall not exceed two billion dollars; and (iii) secure repay- 18 ment of such draws under such line of credit facilities, together with 19 related expenses and fees, which payment obligation thereunder shall not 20 constitute a debt of the state within the meaning of any constitutional 21 or statutory provision and shall be deemed executory only to the extent 22 moneys are available and that no liability shall be incurred by the 23 state beyond the moneys available for such purpose, and that such 24 payment obligation is subject to annual appropriation by the legisla- 25 ture. Any line of credit facility agreements entered by the dormitory 26 authority of the state of New York and/or the urban development corpo- 27 ration with financial institutions pursuant to this section may contain 28 such provisions that the dormitory authority of the state of New York 29 and/or the urban development corporation deem necessary or desirable for 30 the establishment of such credit facilities. The maximum term of any 31 line of credit facility shall be one year from the date of incurrence; 32 provided however that no draw on any such line of credit facility shall 33 occur after March 31, 2022, and provided further that any such line of 34 credit facility whose term extends beyond March 31, 2022, shall be 35 supported by sufficient appropriation authority enacted by the legisla- 36 ture that provides for the repayment of all amounts drawn and remaining 37 unpaid as of March 31, 2022, together with related expenses and fees 38 incurred and to become due and payable by the dormitory authority of the 39 state of New York and/or the urban development corporation. 40 (d) Notwithstanding any other law, rule, or regulation to the contra- 41 ry, the comptroller is hereby authorized and directed to deposit to the 42 credit of the general fund, all amounts provided by the dormitory 43 authority of the state of New York and/or the urban development corpo- 44 ration to the state from draws made on any line of credit facility 45 authorized by paragraph (c) of this subdivision. 46 (e) Notwithstanding any other provision of law to the contrary, 47 including specifically the provisions of subdivision 3 of section 67-b 48 of the state finance law, no capital work or purpose shall be required 49 for any indebtedness incurred in connection with any line of credit 50 facility authorized by paragraph (c) of this subdivision, or for any 51 service contract or other agreement entered into in connection with any 52 such line of credit facility, all in accordance with this section. 53 (f) Notwithstanding any other provision of law to the contrary, for so 54 long as any such line of credit facility shall remain outstanding, the 55 restrictions, limitations and requirements contained in article 5-B of 56 the state finance law shall not apply. Any such line of credit facilityS. 2509--C 175 A. 3009--C 1 shall be deemed to be incurred or issued for (i) an authorized purpose 2 within the meaning of subdivision 2 of section 68-a of the state finance 3 law for all purposes of article 5-C of the state finance law and section 4 92-z of the state finance law, and/or (ii) an authorized purpose within 5 the meaning of subdivision 2 of section 69-m of the state finance law 6 for all purposes of article 5-F of the state finance law and section 7 92-h of the state finance law, as the case may be. As applicable, all of 8 the provisions of the state finance law, the dormitory authority act and 9 the New York state urban development corporation act relating to notes 10 and bonds which are not inconsistent with the provisions of this section 11 shall apply to any line of credit facility and other similar revolving 12 financing arrangement established in accordance with the authorization 13 contained in paragraph (c) of this subdivision. 14 (g) Each draw on a line of credit facility authorized by paragraph (c) 15 of this subdivision shall only be made if the service contract or other 16 agreement entered into in connection with such line of credit facility 17 is supported by sufficient appropriation authority enacted by the legis- 18 lature to repay the amount of the draw, together with related expenses 19 and fees to become due and payable. Amounts repaid under a line of cred- 20 it facility may be re-borrowed under the same or another line of credit 21 facility authorized by paragraph (c) of this subdivision provided that 22 the legislature has enacted sufficient appropriation authority that 23 provides for the repayment of any such re-borrowed amounts, together 24 with related expenses and fees to become due and payable. Neither the 25 dormitory authority of the state of New York nor the urban development 26 corporation shall have any financial liability for the repayment of 27 draws under any line of credit facility authorized by paragraph (c) of 28 this subdivision beyond the moneys received for such purpose under any 29 service contract or other agreement authorized by paragraph (h) of this 30 subdivision. 31 (h) The director of the budget is authorized to enter into one or more 32 service contracts or other agreements, none of which shall exceed one 33 year in duration, with the dormitory authority of the state of New York 34 and/or the urban development corporation, upon such terms and conditions 35 as the director of the budget and dormitory authority of the state of 36 New York and/or the urban development corporation shall agree. Any 37 service contract or other agreement entered into pursuant to this para- 38 graph shall provide for state commitments to provide annually to the 39 dormitory authority of the state of New York and/or the urban develop- 40 ment corporation a sum or sums, upon such terms and conditions as shall 41 be deemed appropriate by the director of the budget and the dormitory 42 authority of the state of New York and/or the urban development corpo- 43 ration, to fund the payment of all amounts to become due and payable 44 under any line of credit facility. Any such service contract or other 45 agreement shall provide that the obligation of the director of the budg- 46 et or of the state to fund or to pay the amounts therein provided for 47 shall not constitute a debt of the state within the meaning of any 48 constitutional or statutory provision and shall be deemed executory only 49 to the extent moneys are available and that no liability shall be 50 incurred by the state beyond the moneys available for such purpose, and 51 that such obligation is subject to annual appropriation by the legisla- 52 ture. 53 (i) Any service contract or other agreement entered into pursuant to 54 paragraph (h) of this subdivision or any payments made or to be made 55 thereunder may be assigned and pledged by the dormitory authority of the 56 state of New York and/or the urban development corporation as securityS. 2509--C 176 A. 3009--C 1 for any related payment obligation it may have with one or more finan- 2 cial institutions in connection with a line of credit facility author- 3 ized by paragraph (c) of this subdivision. 4 (j) In addition to the foregoing, the director of the budget, the 5 dormitory authority of the state of New York and the urban development 6 corporation shall each be authorized to enter into such other agreements 7 and to take or cause to be taken such additional actions as are neces- 8 sary or desirable to effectuate the purposes of the transactions contem- 9 plated by a line of credit facility and the related service contract or 10 other agreement. 11 (k) No later than seven days after a draw occurs on a line of credit 12 facility, the director of the budget shall provide notification of such 13 draw to the president pro tempore of the senate and the speaker of the 14 assembly. 15 (l) The authorization, establishment and use by the dormitory authori- 16 ty of the state of New York and the urban development corporation of a 17 line of credit facility authorized by paragraph (c) of this subdivision 18 shall not be deemed an action, as such term is defined in article 8 of 19 the environmental conservation law, for the purposes of such article. 20 Such exemption shall be strictly limited in its application to such 21 financing activities of the dormitory authority of the state of New York 22 and the urban development corporation undertaken pursuant to this 23 section and does not exempt any other entity from compliance with such 24 article. 25 (m) Nothing contained in this section shall be construed to limit the 26 abilities of the director of the budget and the authorized issuers of 27 state personal income tax revenue bonds, state sales tax revenue bonds 28 or service contract bonds to perform their respective obligations with 29 respect to existing service contracts or other agreements. 30 2. Effect of inconsistent provisions. Insofar as the provisions of 31 this section are inconsistent with the provisions of any other law, 32 general, special, or local, the provisions of this act shall be control- 33 ling. 34 3. Severability; construction. The provisions of this section shall be 35 severable, and if the application of any clause, sentence, paragraph, 36 subdivision, section or part of this section to any person or circum- 37 stance shall be adjudged by any court of competent jurisdiction to be 38 invalid, such judgment shall not necessarily affect, impair or invali- 39 date the application of any such clause, sentence, paragraph, subdivi- 40 sion, section, part of this section or remainder thereof, as the case 41 may be, to any other person or circumstance, but shall be confined in 42 its operation to the clause, sentence, paragraph, subdivision, section 43 or part thereof directly involved in the controversy in which such judg- 44 ment shall have been rendered. 45 § 50. Section 1 of chapter 174 of the laws of 1968, constituting the 46 New York state urban development corporation act, is amended by adding a 47 new section 56-a to read as follows: 48 § 56-a. State-supported debt; 2022. 1. In light of the continuing 49 adverse impact that the COVID-19 pandemic is expected to have on the 50 health and welfare of individuals in the state as well as to the finan- 51 cial condition of the state during the state's 2022 fiscal year, and 52 notwithstanding any other provision of law to the contrary, the dormito- 53 ry authority of the state of New York, the urban development corpo- 54 ration, and the New York state thruway authority are each authorized to 55 issue state-supported debt pursuant to article 5-B, article 5-C and 56 article 5-F of the state finance law to assist the state to manage itsS. 2509--C 177 A. 3009--C 1 financing needs during its 2022 fiscal year, without regard to any 2 restrictions, limitations and requirements contained in article 5-B of 3 the state finance law, other than subdivision 4 of section 67-b of such 4 article, and such state-supported debt shall be deemed to be issued for 5 (i) an authorized purpose within the meaning of subdivision 2 of section 6 68-a of the state finance law for all purposes of article 5-C of the 7 state finance law and section 92-z of the state finance law, or (ii) an 8 authorized purpose within the meaning of subdivision 2 of section 69-m 9 of the state finance law for all purposes of article 5-F of the state 10 finance law and section 92-h of the state finance law, as the case may 11 be. Furthermore, any bonds issued directly by the state during the 12 state's 2022 fiscal year shall be issued without regard to any 13 restrictions, limitations and requirements contained in article 5-B of 14 the state finance law, other than subdivision 4 of section 67-b of such 15 article. For so long as any state-supported debt issued during the 16 state's 2022 fiscal year shall remain outstanding, including any state- 17 supported debt issued to refund state-supported debt issued during such 18 fiscal year, the restrictions, limitations and requirements contained in 19 article 5-B of the state finance law, other than subdivision 4 of 20 section 67-b of such article, shall not apply. 21 2. Effect of inconsistent provisions. Insofar as the provisions of 22 this section are inconsistent with the provisions of any other law, 23 general, special, or local, the provisions of this act shall be control- 24 ling. 25 3. Severability; construction. The provisions of this section shall be 26 severable, and if the application of any clause, sentence, paragraph, 27 subdivision, section or part of this section to any person or circum- 28 stance shall be adjudged by any court of competent jurisdiction to be 29 invalid, such judgment shall not necessarily affect, impair or invali- 30 date the application of any such clause, sentence, paragraph, subdivi- 31 sion, section, part of this section or remainder thereof, as the case 32 may be, to any other person or circumstance, but shall be confined in 33 its operation to the clause, sentence, paragraph, subdivision, section 34 or part thereof directly involved in the controversy in which such judg- 35 ment shall have been rendered. 36 § 51. Section 3238-a of the public authorities law, as amended by 37 section 1 of part V of chapter 63 of the laws of 2003, is amended to 38 read as follows: 39 § 3238-a. Payment to city of New York. 1. Notwithstanding any incon- 40 sistent provision of law, the corporation shall transfer to the city of 41 New York one hundred seventy million dollars from the resources of the 42 corporation pursuant to section thirty-two hundred thirty-nine of this 43 title. Such payment shall be made during each city fiscal year; 44 provided, however, that on and after July first, two thousand twenty, 45 the obligation of the corporation to make such payments shall be termi- 46 nated if all outstanding bonds of the sales tax asset receivable corpo- 47 ration that are secured by the corporation's payments described in this 48 subdivision have been fully paid and discharged by means of a legal 49 defeasance in accordance with the trust indenture under which they were 50 issued before July first, two thousand twenty-one, and in addition the 51 corporation has paid to the city of New York or to its assignee if such 52 payments have been assigned pursuant to this subdivision, the sum of 53 forty-six million dollars on or before June thirtieth, two thousand 54 twenty-one. Such payments from the corporation shall be made from the 55 fund established by section ninety-two-r of the state finance law and in 56 accordance with the provisions thereof.S. 2509--C 178 A. 3009--C 1 2. The city of New York, acting by the mayor alone, may assign all or 2 any portion of such amount to any not-for-profit corporation incorpo- 3 rated pursuant to section fourteen hundred eleven of the not-for-profit 4 corporation law and, upon such assignment, the amount so assigned shall 5 be the property of such not-for-profit corporation for all purposes. 6 Following notice from the city of New York to the corporation and the 7 comptroller of such assignment, such payment shall be made directly to 8 the city's assignee. If such not-for-profit corporation issues bonds 9 and/or notes, the state does hereby pledge and agree with the holders of 10 any issue of bonds and/or notes secured by such a pledge that the state 11 will not limit or alter the rights vested in such not-for-profit corpo- 12 ration to fulfill the terms of any agreements made with such holders or 13 in any way impair the rights and remedies of such holders or the securi- 14 ty for such bonds and/or notes until such bonds and/or notes, together 15 with the interest thereon and all costs and expenses in connection with 16 any action or proceeding by or on behalf of such holders, are fully paid 17 and discharged. The foregoing pledge and agreement may be included in 18 any agreement with the holders of such bonds or notes. Nothing contained 19 in this section shall be deemed to restrict the right of the state to 20 amend, modify, repeal or otherwise alter statutes imposing or relating 21 to the taxes subject to such assignment, but such taxes shall in all 22 events continue to be so payable, as assigned, so long as any such taxes 23 are imposed. 24 3. Proceeds of state supported debt, as defined in subdivision one of 25 section sixty-seven-a of the state finance law, or other available 26 monies, may be provided to the trustee for the bonds of the sales tax 27 asset receivable corporation secured by the corporation's payments 28 described in subdivision one of this section in an amount sufficient to 29 fully pay and discharge such bonds by means of a legal defeasance of all 30 such outstanding bonds in accordance with the trust indenture under 31 which they were issued. So long as such bonds are legally defeased and 32 the corporation has paid to the city of New York or to its assignee if 33 such payments have been assigned pursuant to this subdivision, the sum 34 of forty-six million dollars on or before June thirtieth, two thousand 35 twenty-one the corporation's obligation contained in subdivision one of 36 this section to transfer funds to the city of New York shall be deemed 37 satisfied and fully discharged. Upon any such legal defeasance of such 38 bonds, the sales tax asset receivable corporation shall no longer be 39 deemed a local authority within the meaning of subdivision two of 40 section two of this chapter and the provisions of this chapter, includ- 41 ing, without limitation, the provisions of article nine of this chapter, 42 shall no longer be applicable to the sales tax asset receivable corpo- 43 ration. 44 4. Notwithstanding any inconsistent provision of law, the dormitory 45 authority of the state of New York and the New York state urban develop- 46 ment corporation are hereby authorized to issue bonds in one or more 47 series pursuant to article five-C or article five-F of the state finance 48 law in an aggregate principal amount sufficient to directly or indirect- 49 ly (i) finance the legal defeasance or payment of all of the outstanding 50 bonds of the sales tax asset receivable corporation secured by the 51 corporation's payments described in subdivision one of this section, 52 (ii) one or more related debt service reserve funds, and (iii) costs of 53 issuance attributable to such bonds, and the issuance of such bonds is 54 hereby determined to be for an "authorized purpose", as defined in 55 subdivision two of section sixty-eight-a and subdivision two of section 56 sixty-nine-m of the state finance law, as the case may be.S. 2509--C 179 A. 3009--C 1 § 52. Paragraph a of subdivision 5 of section 89-b of the state 2 finance law, as amended by section 11 of part C of chapter 57 of the 3 laws of 2014, is amended to read as follows: 4 a. Moneys in the dedicated highway and bridge trust fund shall, 5 following appropriation by the legislature, be utilized for: recon- 6 struction, replacement, reconditioning, restoration, rehabilitation and 7 preservation of state, county, town, city and village roads, highways, 8 parkways, and bridges thereon, to restore such facilities to their 9 intended functions; construction, reconstruction, enhancement and 10 improvement of state, county, town, city, and village roads, highways, 11 parkways, and bridges thereon, to address current and projected capacity 12 problems including costs for traffic mitigation activities; aviation 13 projects authorized pursuant to section fourteen-j of the transportation 14 law and for payments to the general debt service fund of amounts equal 15 to amounts required for service contract payments related to aviation 16 projects as provided and authorized by section three hundred eighty-six 17 of the public authorities law; programs to assist small and minority and 18 women-owned firms engaged in transportation construction and recon- 19 struction projects, including a revolving fund for working capital 20 loans, and a bonding guarantee assistance program in accordance with 21 provisions of this chapter; matching federal grants or apportionments to 22 the state for highway, parkway and bridge capital projects; the acquisi- 23 tion of real property and interests therein required or expected to be 24 required in connection with such projects; preventive maintenance activ- 25 ities necessary to ensure that highways, parkways and bridges meet or 26 exceed their optimum useful life; expenses of control of snow and ice on 27 state highways by the department of transportation including but not 28 limited to personal services, nonpersonal services and fringe benefits, 29 payment of emergency aid for control of snow and ice in municipalities 30 pursuant to section fifty-five of the highway law, expenses of control 31 of snow and ice on state highways by municipalities pursuant to section 32 twelve of the highway law, and for expenses of arterial maintenance 33 agreements with cities pursuant to section three hundred forty-nine of 34 the highway law; personal services, nonpersonal services, and fringe 35 benefit costs of the department of transportation for bus safety 36 inspection activities, rail safety inspection activities, and truck 37 safety inspection activities; costs of the department of motor vehicles, 38 including but not limited to personal and nonpersonal services; costs of 39 engineering and administrative services of the department of transporta- 40 tion, including but not limited to fringe benefits; the contract 41 services provided by private firms in accordance with section fourteen 42 of the transportation law; personal services and nonpersonal services, 43 for activities including but not limited to the preparation of designs, 44 plans, specifications and estimates; construction management and super- 45 vision activities; costs of appraisals, surveys, testing and environ- 46 mental impact statements for transportation projects; expenses in 47 connection with buildings, equipment, materials and facilities used or 48 useful in connection with the maintenance, operation, and repair of 49 highways, parkways and bridges thereon; and project costs for: 50 construction, reconstruction, improvement, reconditioning and preserva- 51 tion of rail freight facilities and intercity rail passenger facilities 52 and equipment; construction, reconstruction, improvement, reconditioning 53 and preservation of state, municipal and privately owned ports; 54 construction, reconstruction, improvement, reconditioning and preserva- 55 tion of municipal airports; privately owned airports and aviation capi- 56 tal facilities, excluding airports operated by the state or operated byS. 2509--C 180 A. 3009--C 1 a bi-state municipal corporate instrumentality for which federal funding 2 is not available provided the project is consistent with an approved 3 airport layout plan; and construction, reconstruction, enhancement, 4 improvement, replacement, reconditioning, restoration, rehabilitation 5 and preservation of state, county, town, city and village roads, high- 6 ways, parkways and bridges; and construction, reconstruction, improve- 7 ment, reconditioning and preservation of fixed ferry facilities of 8 municipal and privately owned ferry lines for transportation purposes, 9 and the payment of debt service required on any bonds, notes or other 10 obligations and related expenses for highway, parkway, bridge and 11 project costs for: construction, reconstruction, improvement, recondi- 12 tioning and preservation of rail freight facilities and intercity rail 13 passenger facilities and equipment; construction, reconstruction, 14 improvement, reconditioning and preservation of state, municipal and 15 privately owned ports; construction, reconstruction, improvement, recon- 16 ditioning and preservation of municipal airports; privately owned 17 airports and aviation capital facilities, excluding airports operated by 18 the state or operated by a bi-state municipal corporate instrumentality 19 for which federal funding is not available provided the project is 20 consistent with an approved airport layout plan; construction, recon- 21 struction, enhancement, improvement, replacement, reconditioning, resto- 22 ration, rehabilitation and preservation of state, county, town, city and 23 village roads, highways, parkways and bridges; and construction, recon- 24 struction, improvement, reconditioning and preservation of fixed ferry 25 facilities of municipal and privately owned ferry lines for transporta- 26 tion purposes, purposes authorized on or after the effective date of 27 this section. Beginning with disbursements made on and after the first 28 day of April, nineteen hundred ninety-three, moneys in such fund shall 29 be available to pay such costs or expenses made pursuant to appropri- 30 ations or reappropriations made during the state fiscal year which began 31 on the first of April, nineteen hundred ninety-two. Beginning the first 32 day of April, nineteen hundred ninety-three, moneys in such fund shall 33 also be used for transfers to the general debt service fund and the 34 [revenue bond tax] general fund of amounts equal to that respectively 35 required for service contract and financing agreement payments as 36 provided and authorized by section three hundred eighty of the public 37 authorities law, section eleven of chapter three hundred twenty-nine of 38 the laws of nineteen hundred ninety-one, as amended, and sections 39 sixty-eight-c and sixty-nine-o of this chapter. 40 § 53. Paragraph c of subdivision 5 of section 89-b of the state 41 finance law is REPEALED. 42 § 54. Subdivision 5 of section 97-f of the state finance law, as 43 amended by section 49 of part TTT of chapter 59 of the laws of 2019, is 44 amended to read as follows: 45 5. The comptroller shall from time to time, but in no event later than 46 the fifteenth day of each month, pay over for deposit in the mental 47 hygiene general fund state operations account, including moneys pursuant 48 to subdivision eight of this section, all moneys in the mental health 49 services fund in excess of the amount of money required to be maintained 50 on deposit in the mental health services fund. Subject to subdivision 51 nine of this section, the amount required to be maintained in such fund 52 shall be (i) twenty percent of the amount of the next payment coming due 53 relating to the mental health services facilities improvement program 54 under any agreement between the facilities development corporation and 55 the New York state medical care facilities finance agency multiplied by 56 the number of months from the date of the last such payment with respectS. 2509--C 181 A. 3009--C 1 to payments under any such agreement required to be made semi-annually, 2 plus (ii) those amounts specified in any such agreement with respect to 3 payments required to be made other than semi-annually, including for 4 variable rate bonds, interest rate exchange or similar agreements or 5 other financing arrangements permitted by law. Concurrently with the 6 making of any such payment, the facilities development corporation shall 7 deliver to the comptroller, the director of the budget and the New York 8 state medical care facilities finance agency a certificate stating the 9 aggregate amount to be maintained on deposit in the mental health 10 services fund to comply in full with the provisions of this subdivision. 11 § 55. Subdivision 8 of section 97-f of the state finance law, as 12 amended by section 49 of part TTT of chapter 59 of the laws of 2019, is 13 amended to read as follows: 14 8. [In addition to the amounts required to be maintained on deposit in15the mental health services fund pursuant to subdivision five of this16section and subject to subdivision nine of this section, the fund shall17maintain on deposit an amount equal to the debt service and other cash18requirements on mental health services facilities bonds issued by19authorized issuers pursuant to sections sixty-eight-b and sixty-nine-n20of this chapter. The amount required to be maintained in such fund shall21be (i) twenty percent of the amount of the next payment coming due22relating to mental health services facilities bonds issued by an author-23ized issuer multiplied by the number of months from the date of the last24such payment with respect to payments required to be made semi-annually,25plus (ii) those amounts specified in any financing agreement between the26issuer and the state, acting through the director of the budget, with27respect to payments required to be made other than semi-annually,28including for variable rate bonds, interest rate exchange or similar29agreements or other financing arrangements permitted by law. Concur-30rently with the making of any such payment, the facilities development31corporation shall deliver to the comptroller, the director of the budget32and the New York state medical care facilities finance agency a certif-33icate stating the aggregate amount to be maintained on deposit in the34mental health services fund to comply in full with the provisions of35this subdivision.36No later than five days prior to the payment to be made by the state37comptroller on such mental health services facilities bonds pursuant to38sections ninety-two-z and ninety-two-h of this article, the] The amount 39 of [such] payment on such mental health services facilities bonds pursu- 40 ant to sections ninety-two-z and ninety-two-h of this article, shall be 41 transferred by the state comptroller from the mental health services 42 fund to the [revenue bond tax fund established by section ninety-two-z43of this article and the sales tax revenue bond fund established by44section ninety-two-h of this article] mental hygiene general fund state 45 operation account. The accumulation of moneys pursuant to this subdivi- 46 sion and subsequent transfer to the [revenue bond tax fund and the sales47tax revenue bond fund] mental hygiene general fund state operation 48 account shall be subordinate in all respects to payments to be made to 49 the New York state medical care facilities finance agency and to any 50 pledge or assignment pursuant to subdivision six of this section. 51 § 56. Subdivision 9 of section 97-f of the state finance law, as added 52 by section 49 of part TTT of chapter 59 of the laws of 2019, is amended 53 to read as follows: 54 9. In determining the amounts required to be maintained in the mental 55 health services fund under [subdivisions] subdivision five [and eight] 56 of this section in each month, the amount of receipts associated withS. 2509--C 182 A. 3009--C 1 loans, leases and other agreements with voluntary agencies accumulated 2 and set aside in the mental hygiene facilities improvement fund income 3 account under paragraph g of subdivision three of section nine of the 4 facilities development corporation act shall be taken into account as a 5 credit but only if such crediting does not result in the amounts 6 required to be maintained in the mental health services fund exclusive 7 of any credit to be less than the amount required under subdivision five 8 of this section in each month. 9 § 57. Subdivision (j) of section 92-dd of the state finance law is 10 REPEALED. 11 § 58. Subdivision 3-a of section 2872 of the public health law is 12 REPEALED and a new subdivision 3-a is added to read as follows: 13 3-a. "Secured hospital project bonds" shall mean outstanding bonds 14 issued on behalf of a not-for-profit hospital corporation organized 15 under the laws of this state, which hospital has previously been desig- 16 nated by the commissioner and the public health council to be eligible 17 to receive distributions from the reimbursement pools established pursu- 18 ant to paragraph (c) of subdivision nine of section twenty-eight hundred 19 seven-a of this chapter, or any successor pool or pools established to 20 serve a substantially similar purpose to such pools. 21 § 59. Section 2874 of the public health law is amended by adding a new 22 subdivision 5 to read as follows: 23 5. The dormitory authority of the state of New York and the New York 24 state urban development corporation are each hereby authorized to issue 25 bonds in one or more series pursuant to article 5-C or article 5-F of 26 the state finance law for the purpose of refunding outstanding secured 27 hospital project bonds, as defined in subdivision three-a of section 28 twenty-eight hundred seventy-two of this article, and to finance one or 29 more related debt service reserve funds and to pay costs of issuance 30 attributable to such refunding bonds. 31 § 60. Subdivision 8 of section 68-b of the state finance law, as 32 amended by section 24 of part I of chapter 60 of the laws of 2015, is 33 amended to read as follows: 34 8. Revenue bonds may only be issued for authorized purposes, as 35 defined in section sixty-eight-a of this article. Notwithstanding the 36 foregoing, the dormitory authority of the state of New York, the urban 37 development corporation and the New York state thruway authority may 38 issue revenue bonds for any authorized purpose of any other such author- 39 ized issuer through March thirty-first, two thousand [twenty] twenty- 40 five. Any such revenue bonds issued by the New York state thruway 41 authority shall be subject to the approval of the New York state public 42 authorities control board, pursuant to section fifty-one of the public 43 authorities law. The authorized issuers shall not issue any revenue 44 bonds in an amount in excess of statutory authorizations for such 45 authorized purposes. Authorizations for such authorized purposes shall 46 be reduced in an amount equal to the amount of revenue bonds issued for 47 such authorized purposes under this article. Such reduction shall not be 48 made in relation to revenue bonds issued to fund reserve funds, if any, 49 and costs of issuance, if these items are not counted under existing 50 authorizations, nor shall revenue bonds issued to refund bonds issued 51 under existing authorizations reduce the amount of such authorizations. 52 § 61. This act shall take effect immediately and shall be deemed to 53 have been in full force and effect on and after April 1, 2021; provided, 54 however, that the provisions of sections one, one-a, two, three, four, 55 five, six, seven, eight, twelve, thirteen, fourteen, fifteen, sixteen, 56 seventeen, eighteen, nineteen, twenty-one, and twenty-two-a of this actS. 2509--C 183 A. 3009--C 1 shall expire March 31, 2022 when upon such date the provisions of such 2 sections shall be deemed repealed; provided further that sections 3 forty-four and sixty of this act shall be deemed to have been in full 4 force and effect on and after April 1, 2020; and provided further that 5 the amendments to section 3238-a of the public authorities law made by 6 section fifty-one of this act shall be subject to the repeal of such 7 section and shall expire and be deemed repealed therewith. 8 PART KKK 9 Section 1. This act enacts into law components of legislation that 10 would enable the city of New York and the board of education of the city 11 of New York to offer a temporary retirement incentive to their employ- 12 ees, as well as to provide an age 55/25 years temporary incentive for 13 certain public employees. Each component is wholly contained within a 14 Subpart identified as Subparts A and B. The effective date for each 15 particular provision contained within such Subpart is set forth in the 16 last section of such Subpart. Any provision in any section contained 17 within a Subpart, including the effective date of the Subpart, which 18 makes reference to a section "of this act", when used in connection with 19 that particular component, shall be deemed to mean and refer to the 20 corresponding section of the Subpart in which it is found, unless noted 21 otherwise. Section three of this act contains a severability clause for 22 all provisions contained in each Subpart of this Part. Section four of 23 this act sets forth the general effective date of this Part. 24 § 2. Legislative findings. The legislature finds and declares that the 25 retirement benefits provided for in this act are designed to achieve 26 cost-savings for public employers and to avoid layoffs of public employ- 27 ees in this time of fiscal need. Therefore, the retirement incentive 28 benefit provided for in Subpart A of this act and the age 55/25 years 29 retirement benefit provided for in Subpart B of this act are intended 30 only to be temporary in nature for employees who are eligible to receive 31 and qualify for the applicable benefit during the applicable time peri- 32 ods specified within each Subpart. Further, nothing in this act shall be 33 construed to create an expectation of a future or continuing retirement 34 benefit for any public employee who is not eligible to receive and qual- 35 ify for the retirement benefits in this act during the applicable time 36 periods. 37 SUBPART A 38 Section 1. Definitions. As used in this act, unless the context clear- 39 ly requires otherwise: 40 a. "Retirement system" means the New York city teachers' retirement 41 system, the New York city board of education retirement system or the 42 New York city employees' retirement system, exclusive of the retirement 43 plans established pursuant to sections 13-156 and 13-157 of the adminis- 44 trative code of the city of New York. 45 b. "Teachers' retirement system" means the New York city teachers' 46 retirement system. 47 c. (a) "Participating employer" means the city of New York or the 48 board of education of the city of New York. 49 (b) "Educational employer" means a participating employer which is the 50 board of education of the city of New York. 51 d. "Eligible employee" means a person who is a member of a retirement 52 system who is an employee of the city of New York or the board of educa-S. 2509--C 184 A. 3009--C 1 tion of the city of New York, but such term shall not include the 2 following persons: 3 (a) elected officials, judges or justices appointed to or serving in a 4 court of record; 5 (b) chief administrative officers of employers which participate in a 6 teachers' retirement system; and 7 (c) appointed members of boards or commissions any of whose members 8 are appointed by the governor or by another public officer or body; 9 e. "Eligible title" means any title where a certain number of posi- 10 tions in that title, as identified by agency, department, work location 11 or appointing authority, as the case may be, would otherwise be identi- 12 fied for layoff but for this act because of economy, consolidation or 13 abolition of functions, curtailment of activities or otherwise. However, 14 an eligible title can also include a title as identified by an agency, 15 department, work location or appointing authority in which positions 16 would not be eliminated but into which employees in titles affected by 17 layoff can be transferred or reassigned pursuant to the civil service 18 law, rule or regulation. The determination of eligible titles shall be 19 made by the chief executive officer of the city of New York or other 20 comparable official of a participating employer. 21 f. "Active service" means service while being paid on the payroll, 22 provided that (a) a leave of absence with pay shall be deemed active 23 service; (b) other approved leave without pay not to exceed twelve weeks 24 prior to the commencement of the designated open period; and (c) the 25 period of time subsequent to a June school term and on or before August 26 31 of the year for which an open period is designated for a teacher (or 27 other employee employed on a school-year basis) who is otherwise in 28 active service on the effective date of this act shall be deemed active 29 service. 30 g. "Open period" means the period beginning with the commencement date 31 as defined in subdivision h of this section and shall not be more than 32 ninety days nor less than thirty days in length, as specified by the 33 participating employer; provided however that any such period shall not 34 extend beyond October 31, 2021 for participating employers, and not 35 beyond August 31, 2021 for educational employers. For the purposes of 36 retirement pursuant to this act, a service retirement application must 37 be filed with the appropriate retirement system not less than fourteen 38 days prior to the effective date of retirement to become effective, 39 unless a shorter period of time is permitted under law. 40 h. "Commencement date" means the first day the retirement incentive 41 authorized by this act shall be made available, which shall mean a date 42 or dates on or after the effective date of this act to be determined by 43 a participating employer. The chief executive officer or other compara- 44 ble official of a participating employer shall notify the heads of the 45 appropriate retirement systems of the dates of each open period prior to 46 the commencement dates of such periods. 47 § 2. The determination of whether a title shall be considered eligible 48 shall consider whether the reduction of a specific number of positions 49 within a title would unacceptably: 50 a. Directly result in a reduction of the level of service required or 51 mandated to protect and care for clients of a participating employer or 52 to assure public health and safety; 53 b. Endanger the health or safety of employees of a participating 54 employer; or 55 c. Clearly result in a loss of significant revenue to a participating 56 employer or result in substantially increased overtime or contractualS. 2509--C 185 A. 3009--C 1 costs. However, any title may be determined eligible if the vacancies 2 created can be controlled by the use of transfer or reassignment 3 provisions of the civil service law, rules or regulations or other 4 deployment of employees. 5 § 3. a. Eligibility for inclusion in the retirement incentive provided 6 by section six of this act shall be determined by seniority for employ- 7 ees of a participating employer; seniority shall mean the date of 8 original permanent appointment in the civil service of the city adjusted 9 to include veteran's credits for those entitled to receive such credits 10 pursuant to sections 80, 80-a and 85, if applicable, of the civil 11 service law, as established in the official records of the New York city 12 department of citywide administrative services, regardless of the juris- 13 dictional classification of the position or the status of the incumbent. 14 b. All eligible employees serving in eligible titles desiring to avail 15 themselves of the retirement incentive provided by section six of this 16 act shall provide written notice to his or her employer on or before the 17 twenty-first day preceding the end of the open period. Failure to 18 provide such written notice shall render the employee ineligible for the 19 retirement incentive provided by this act. 20 § 4. a. On or before June 30, 2021, a participating employer may elect 21 to provide its employees the retirement incentive authorized by this act 22 by (a) the enactment of a local law, or (b) in the case of a participat- 23 ing employer which is not so empowered to act by local law, by the 24 resolution of its governing body; provided however, no local law or 25 resolution enacted pursuant to this section shall in any manner super- 26 sede any local charter, provided further that, for an educational 27 employer such election must be made by May 31, 2021. The local law or 28 resolution shall specify the commencement date of the program and the 29 length of the open period or periods. A copy of such law or resolution 30 shall be filed with the appropriate retirement system or systems, and, 31 if applicable, on forms provided by such system. The local law or resol- 32 ution shall be accompanied by the affidavit of the chief executive offi- 33 cer or other comparable official certifying to the information contained 34 in subdivision c of this section. 35 b. The commencement date of an open period for eligible employees of a 36 retirement system of the city of New York who elect retirement benefits 37 pursuant to this section may be up to one hundred eighty days after the 38 end of the open period for other eligible employees, if requested by 39 such system. 40 c. Notwithstanding any other provision of law, the benefits provided 41 by this act shall not be made available to any person who (a) has 42 received any retirement incentive authorized by any provision of state 43 law, or (b) who receives, has received or is eligible to receive a 44 payment in a lump sum or in another form from a retirement incentive 45 pursuant to the provisions of a collective bargaining agreement or by 46 other arrangement with his or her employer, unless such person files a 47 written statement with his or her employer, a copy of which shall be 48 forwarded to the appropriate retirement system, that he or she agrees to 49 waive any right to such payment. If a participating employer has offered 50 a retirement incentive pursuant to the provisions of a collective 51 bargaining agreement or by other arrangement, such employer shall 52 prepare, and file with each retirement system, a list containing the 53 names and social security numbers of all persons described in this 54 subdivision. The employer is authorized, however, to exempt persons in 55 its employ from the provisions of paragraph (b) of this subdivision.S. 2509--C 186 A. 3009--C 1 Such exemption shall be made part of the election made pursuant to this 2 section. 3 § 5. Notwithstanding any other provision of law, any eligible employee 4 serving in an eligible title who: 5 a. has been continuously in the active service of a participating 6 employer prior to the commencement date of the applicable open period; 7 b. files an application for service retirement that is effective 8 during the open period; and 9 c. is otherwise eligible for a service retirement as of the effective 10 date of the application for retirement shall be entitled to the retire- 11 ment incentive provided in section six of this act. If not otherwise 12 eligible for a service retirement, the following person shall be deemed 13 to satisfy the eligibility condition of this section: a person who is at 14 least age fifty with ten or more years service as of the effective date 15 of retirement (other than a member of a retirement plan which provides 16 for half-pay pension upon completion of twenty-five years or less 17 service without regard to age); or a member of a retirement plan which 18 provides for half-pay pension upon completion of twenty-five years of 19 service without regard to age who has not accrued, excluding additional 20 credit granted pursuant to this act, the minimum number of years of 21 service required to retire with an allowance equal to fifty percent of 22 final average salary under such plan, but has, with the inclusion of the 23 additional credit provided under this act, accrued such number of years 24 of credit. 25 § 6. Notwithstanding any other provision of law, an eligible employee 26 serving in an eligible title who is a member of a retirement system and 27 who is entitled to a retirement incentive pursuant to section five of 28 this act shall receive a retirement incentive of one-twelfth of a year 29 of additional retirement credit for each year of pension service credit- 30 ed as of the date of retirement, up to a maximum of three years of 31 retirement service credit at the time of retirement, provided, however, 32 that service credit provided under the provisions of sections 902 and 33 911 of the retirement and social security law shall not be included when 34 calculating the additional retirement credit awarded pursuant to this 35 act. For the New York city teachers' retirement system, the New York 36 city employees' retirement system and the New York city board of educa- 37 tion retirement system such incentive shall be available for all 38 purposes, including fulfilling the qualifying service requirements of 39 plan A and C, if applicable. 40 An eligible employee who is covered by the provisions of article 15 of 41 the retirement and social security law shall retire under the provisions 42 of article 15 of the retirement and social security law. The amount of 43 such benefit for an eligible employee who is covered by article 15 of 44 the retirement and social security law and retires under the provisions 45 of this section (other than a member with thirty or more years of 46 service in the New York city employees' retirement system, the New York 47 city teachers' retirement system, or the New York city board of educa- 48 tion retirement system) shall be reduced by six percent for each of the 49 first two years by which retirement precedes age sixty-two, plus a 50 further reduction of three percent for each year by which retirement 51 precedes age sixty. Such reduction shall be prorated for partial years. 52 The amount of such benefit for an eligible employee with thirty or more 53 years of service who is a member of the New York city employees' retire- 54 ment system, the New York city teachers' retirement system, or the New 55 York city board of education retirement system, or an eligible employee 56 who is a participant in the optional twenty-five year early retirementS. 2509--C 187 A. 3009--C 1 program for certain New York city members governed by section 604-c of 2 the retirement and social security law, as added by chapter 96 of the 3 laws of 1995 or a twenty-five year participant in the age fifty-five 4 retirement program governed by section 604-i of the retirement and 5 social security law, with twenty-five or more years of service and who 6 is covered by article 15 of the retirement and social security law shall 7 be reduced by five percent for each year by which retirement pursuant to 8 this section precedes age fifty-five. The amount of such benefit for an 9 eligible New York city employee with five or more years of service and 10 who is a participant in the age fifty-seven retirement program governed 11 by section 604-d of the retirement and social security law shall be 12 reduced by one-thirtieth for the first two years by which retirement 13 precedes age fifty-seven plus a further reduction of one-twentieth for 14 each year by which retirement precedes age fifty-five. Such reduction 15 shall be prorated for partial years. There shall be no reduction for an 16 eligible New York city employee in a physically taxing position with 17 twenty-five or more years of service and who is a participant (i) in the 18 optional twenty-five year early retirement program for certain members 19 governed by section 604-c of the retirement and social security law, as 20 added by chapter 96 of the laws of 1995, or (ii) in the age fifty-seven 21 retirement program governed by section 604-d of the retirement and 22 social security law. 23 An eligible employee serving in an eligible title who is covered by 24 article 11 of the retirement and social security law shall retire under 25 the provisions of such article. There shall be no reduction in retire- 26 ment benefit provided that such employee retires with thirty or more 27 years of service at age fifty-five or older. The amount of such benefit 28 for an eligible employee covered by article 11 of the retirement and 29 social security law other than a member of a teachers' retirement system 30 with thirty or more years of service, a participant in the optional age 31 fifty-five improved benefit retirement program for certain New York city 32 employees governed by section 445-d of the retirement and social securi- 33 ty law, as added by chapter 96 of the laws of 1995, with twenty-five or 34 more years of service, or a participant in the optional age fifty-five 35 retirement program for New York city teachers and certain other members 36 governed by section 445-i of the retirement and social security law, 37 with twenty-five or more years of service, shall be reduced by six 38 percent for each of the first two years by which retirement pursuant to 39 this section precedes age sixty-two, plus a further reduction of three 40 percent for each year by which retirement pursuant to this section 41 precedes age sixty, provided, however, the foregoing reduction shall not 42 apply in any case where an eligible employee can retire pursuant to a 43 plan which permits retirement for service with immediate payability, 44 exclusive of this act, prior to the age of fifty-five. Such reduction 45 shall be prorated for partial years. The amount of such benefit for an 46 eligible employee who is a member of a teachers' retirement system with 47 thirty or more years of service, a participant in the optional age 48 fifty-five improved benefit retirement program for certain New York city 49 employees governed by section 445-d of the retirement and social securi- 50 ty law, as added by chapter 96 of the laws of 1995, with twenty-five or 51 more years of service, or a participant in the optional age fifty-five 52 retirement program for New York city teachers and certain other members 53 governed by section 445-i of the retirement and social security law, 54 with twenty-five or more years of service and who is covered by article 55 11 of the retirement and social security law shall be reduced by five 56 percent for each year by which retirement pursuant to this sectionS. 2509--C 188 A. 3009--C 1 precedes age fifty-five. Such reduction shall be prorated for partial 2 years. There shall be no reduction for an eligible New York city employ- 3 ee in a physically taxing position and who is a participant in the 4 optional age fifty-five improved benefit retirement program for certain 5 New York city employees governed by section 445-d of the retirement and 6 social security law, as added by chapter 96 of the laws of 1995, with 7 twenty-five or more years of service. 8 An eligible employee serving in an eligible title who is not covered 9 by article 11 or 15 of the retirement and social security law shall 10 retire under the provisions of the plan by which he or she is covered. 11 The amount of such benefit shall be reduced by five percent for each 12 year by which retirement pursuant to this section precedes age fifty- 13 five, provided, however, the foregoing reduction shall not apply in any 14 case where an eligible employee can retire pursuant to a plan which 15 permits retirement for service with immediate payability, exclusive of 16 this act, prior to the age of fifty-five. Such reduction shall be 17 prorated for partial years. 18 An eligible employee serving in an eligible title who participates in 19 a retirement plan which provides for a retirement allowance equal to 20 fifty percent of final average salary upon the completion of twenty-five 21 years of service without regard to age and who is otherwise eligible to 22 retire shall retire under the provisions of such plan. Such employee 23 shall, at the time of retirement, be credited with one-twelfth of a year 24 of additional retirement service credit for each year of service credit- 25 ed under such plan as of the date of retirement, up to a maximum of 26 three years of retirement service credit. If such employee has not 27 accrued, excluding additional credit granted pursuant to this act, the 28 minimum number of years of service required to retire with an allowance 29 equal to fifty percent of final average salary under such plan, but has, 30 with the inclusion of the additional credit provided under this act, 31 accrued such number of years of credit, the benefit payable shall be the 32 percentage of final average salary that would ordinarily be applicable 33 to such individual upon retirement with such amount of credit (including 34 incentive credit), reduced by five per centum per year for each year by 35 which the number of years of service otherwise required to retire with 36 an allowance equal to fifty percent of final average salary under such 37 plan exceeds the amount of service credited to such employee under such 38 plan at retirement (excluding the additional retirement incentive 39 service credit provided pursuant to this act). Such reduction shall be 40 prorated for partial years. 41 § 7. a. Notwithstanding any other provision of law, any termination 42 pay or leave arising from accrued sick leave or accrued annual leave for 43 an eligible employee who has elected the retirement incentive provided 44 by this act and who is a member of the New York city teachers' retire- 45 ment system employed by the board of education of the city of New York 46 shall be paid in three equal installments during a twenty-four month 47 period commencing on such eligible employee's effective date of retire- 48 ment. 49 b. An employee of the city of New York who retires under the retire- 50 ment incentive provided by this act, who is eligible for terminal leave 51 pursuant to an applicable collective bargaining agreement or a personnel 52 policy or rule or retirement leave pursuant to section 3107 of the 53 education law or who has an accrued annual leave balance on the effec- 54 tive date of retirement shall be paid in three equal installments two 55 months, fourteen months and twenty-four months following such eligible 56 employee's effective date of retirement.S. 2509--C 189 A. 3009--C 1 § 8. a. A participating employer, if it elects the retirement incen- 2 tive provided by this act shall be required to demonstrate the savings 3 of their election by either eliminating positions vacated as a result of 4 an eligible employee in an eligible title receiving the incentive 5 provided by section six of this act or demonstrating a compensation 6 savings such that the total amount of base salary paid for the two-year 7 period subsequent to the effective date of retirement for such eligible 8 employees in eligible titles to new hires, if any, who otherwise would 9 not have been hired by such employer after the effective date of this 10 act but for the retirement incentive provided herein shall be no more 11 than one-half of the total amount of base salary that would have been 12 paid to such eligible employees from their date of retirement for such 13 two-year period. A participating employer may also demonstrate savings, 14 however, by identifying a vacant position into which another employee 15 can be appointed, transferred, or reassigned pursuant to the civil 16 service law, rules or regulations, in which case the former position of 17 the employee so appointed, transferred, or reassigned shall be elimi- 18 nated. A participating employer shall make available its plans for 19 achieving the savings described herein. 20 b. The New York city department of citywide administrative services 21 shall prepare a report designating the title, grade level, salary, and 22 classification, according to appointing authority, (i) of each position 23 which is eliminated pursuant to subdivision a of this section, (ii) of 24 each position into which another employee was appointed, transferred, or 25 reassigned and the former position of such employee, and (iii) of each 26 position which is eliminated as a result of an appointment, transfer or 27 reassignment referred to in paragraph (ii) of this subdivision. Such 28 report shall be available no later than ninety days after the last date 29 of the open period related to such positions. 30 § 9. Nothing in this act shall be used to provide benefits that shall 31 exceed the limits contained in section 415 of the internal revenue code. 32 Provided, however, any service retirement benefit which has been reduced 33 because of section 415 of the internal revenue code shall be increased 34 when (and consistent with) the dollar limits in section 415 of the 35 internal revenue code are adjusted by the internal revenue service for 36 cost of living increases. Such increases shall not increase the benefit 37 in excess of the service retirement benefit otherwise payable. 38 § 10. Any eligible employee who retires pursuant to the provisions of 39 this act and enters or reenters public service as defined in subdivision 40 e of section 210 of the retirement and social security law and joins or 41 rejoins any public retirement system of the state shall if the addi- 42 tional benefit was provided pursuant to: (a) section six of this act, 43 forfeit the additional benefit authorized by this act at the time of his 44 or her subsequent retirement; or (b) repay to the participating employer 45 such additional contribution together with the appropriate interest as 46 determined by the appropriate retirement system. 47 § 11. Notwithstanding any other provision of law, if the service 48 retirement benefit of a member of a retirement system is subject to a 49 maximum retirement benefit, the additional benefit authorized by this 50 act will be computed by multiplying the final average salary times the 51 number of years of service credit granted by section six of this act 52 times the benefit fraction of the plan under which such member retires. 53 § 12. The provisions of section 430 of the retirement and social secu- 54 rity law shall not apply to any benefit or benefit improvement provided 55 by this act.S. 2509--C 190 A. 3009--C 1 § 13. The pension benefit costs of section six of this act shall be 2 paid by participating employers as provided by applicable law for each 3 retirement system covered by this act over a period not to exceed five 4 years commencing in the fiscal year following the fiscal year in which 5 this act shall have become a law. 6 § 14. Where an employee is eligible to receive the benefit authorized 7 under section six and the retirement benefit provided for under section 8 five of subpart B of this act, such employee may elect a section under 9 which he or she will participate. In no event shall the benefits 10 provided for in section six of this act be received by any employee in 11 conjunction with the benefits of section five of subpart B of this act. 12 § 15. This act shall take effect immediately. 13 SUBPART B 14 Section 1. Definitions. As used in this act, unless the context clear- 15 ly requires otherwise: 16 a. "Retirement system" means the New York city teachers' retirement 17 system, the New York city board of education retirement system or the 18 New York city employees' retirement system, exclusive of the retirement 19 plans established pursuant to sections 13-156 and 13-157 of the adminis- 20 trative code of the city of New York. 21 b. "Teachers' retirement system" means the New York city teachers' 22 retirement system. 23 c. (a) "Participating employer" means the city of New York or the 24 board of education of the city of New York. 25 (b) "Educational employer" means a participating employer which is the 26 board of education of the city of New York. 27 d. "Eligible employee" means a person who is a member of a retirement 28 system of the city of New York and who is an employee of the city of New 29 York or the board of education of the city of New York who has attained 30 age fifty-five and has at least twenty-five years of creditable service 31 in a retirement system, but such term shall not include the following 32 persons: 33 (a) elected officials, judges or justices appointed to or serving in 34 court of record; 35 (b) chief administrative officers of employers which participate in a 36 teachers' retirement system; and 37 (c) appointed members of boards or commissions any of whose members 38 are appointed by the governor or by another public officer or body. 39 e. "Active service" means service while being paid on the payroll, 40 provided that (a) a leave of absence with pay shall be deemed active 41 service; (b) other approved leave without pay not to exceed twelve weeks 42 prior to the commencement of the designated open period; and (c) the 43 period of time subsequent to a June school term and on or before August 44 31 of the year for which an open period is designated for a teacher (or 45 other employee employed on a school-year basis) who is otherwise in 46 active service on the effective date of this act shall be deemed active 47 service. 48 f. "Open period" means the period beginning with the commencement date 49 as defined in subdivision g of this section and shall be ninety days in 50 length; provided however that there shall be only one such open period 51 and any such period shall not extend beyond October 31, 2021 for partic- 52 ipating employers. For educational employers who make election after 53 April 1, 2021, the open period shall begin immediately after such 54 election, and shall not extend beyond August 31, 2021. For the purposesS. 2509--C 191 A. 3009--C 1 of retirement pursuant to this act, a service retirement application 2 must be filed with the appropriate retirement system not less than four- 3 teen days prior to the effective date of retirement to become effective, 4 unless a shorter period of time is permitted under law. 5 g. "Commencement date" means the first day the retirement benefit 6 mandated by this act shall be made available, which shall mean a date or 7 dates on or after the effective date of this act for participating 8 employers. The chief executive officer or other comparable official of 9 a participating employer shall notify the head of the appropriate 10 retirement system of the date of the open periods prior to the commence- 11 ment dates of such periods. 12 § 2. A participating employer, if it elects to participate pursuant to 13 section three of this act shall establish a commencement date for the 14 retirement benefit established under section five of this act in the 15 following manner: (a) for participating employers that are not the city 16 of New York, its governing body shall adopt a resolution establishing a 17 commencement date; and (b) for the city of New York the chief executive 18 officer shall issue an executive order establishing such commencement 19 date, provided, however, no executive order shall in any manner super- 20 sede any local charter. A copy of any such executive order or resolution 21 establishing a commencement date shall be filed with the appropriate 22 retirement system or systems, and, if applicable, on forms provided by 23 such system. The executive order or resolution shall be accompanied by 24 the affidavit of the chief executive officer or other comparable offi- 25 cial of a participating employer certifying the commencement date. 26 § 3. a. On or before June 30, 2021, a participating employer may elect 27 to provide its employees the retirement incentive authorized by this act 28 by the enactment of a local law or adoption of a resolution provided 29 however, no local law or resolution enacted or adopted pursuant to this 30 section shall in any manner supersede any local charter, provided 31 further that, for an educational employer such election must be made by 32 May 31, 2021. A copy of such law or resolution shall be filed with the 33 appropriate retirement system or systems, and, if applicable, on forms 34 provided by such system. The local law shall be accompanied by the affi- 35 davit of the chief executive officer or other comparable official of a 36 participating employer certifying the validity of such law. 37 b. The commencement date of an open period for eligible employees of a 38 retirement system of the city of New York who elect retirement benefits 39 pursuant to this section may be up to one hundred eighty days after the 40 end of the open period for other eligible employees, if requested by 41 such system. 42 § 4. Notwithstanding any other provision of law, any eligible employee 43 who (a) has been continuously in the active service of a participating 44 employer prior to the commencement date of the applicable open period, 45 (b) files an application for service retirement that is effective during 46 the open period, and (c) is otherwise eligible for a service retirement 47 as of the effective date of the application for retirement shall be 48 entitled to the retirement benefit provided in section five of this act. 49 § 5. a. Notwithstanding any other provision of law, an eligible 50 employee who is: (a) a member of a retirement system and (b) who is 51 entitled to a retirement benefit pursuant to section four of this act 52 may retire during the open period without the reduction of his or her 53 retirement benefit that would otherwise be imposed by article 11 or 15 54 of the retirement and social security law if he or she has attained the 55 age of fifty-five and has completed at least twenty-five or more years 56 of creditable service. An eligible employee who is covered by theS. 2509--C 192 A. 3009--C 1 provisions of articles 11 and 15 of the retirement and social security 2 law shall retire under the provisions of articles 11 and 15 of the 3 retirement and social security law. 4 b. A participating employer may deny participation in the retirement 5 benefit provided by subdivision a of this section if such employer makes 6 a determination that the employee holds a position that is deemed crit- 7 ical to the maintenance of public health and safety. 8 c. Where an employee is eligible for the retirement benefit under this 9 section and the retirement incentive authorized pursuant to section six 10 of subpart A of this act, such employee shall elect a section under 11 which he or she will participate. The benefits provided by subdivision a 12 of this section shall not be conditioned upon a participating employer 13 making the benefits of section six of subpart A of this act available to 14 employees in their employ. Further, the benefits provided by subdivision 15 a of this section shall not be available in conjunction with the bene- 16 fits of section six of subpart A of this act. 17 d. The action of a participating employer in denying the retirement 18 benefit provided for in subdivision a of this section to any individual 19 shall be subject to review in the manner provided for in article 78 of 20 the civil practice law and rules. Such action for review pursuant to 21 article 78 of the civil practice law and rules shall only be commenced 22 by the individual that was denied the retirement benefit provided by 23 subdivision a of this section. 24 e. After making any such determination under subdivision b of this 25 section the participating employer shall notify the appropriate retire- 26 ment system or teachers' retirement system of its determination. 27 § 6. The pension benefit costs of section five of this act shall be 28 paid by participating employers as provided by applicable law for each 29 retirement system covered by this act over a period not to exceed five 30 years commencing in the fiscal year following the fiscal year in which 31 this act shall have become a law. 32 § 7. This act shall take effect immediately. 33 § 3. Severability clause. If any clause, sentence, paragraph, subdivi- 34 sion, section or part of this act shall be adjudged by any court of 35 competent jurisdiction to be invalid, such judgment shall not affect, 36 impair, or invalidate the remainder thereof, but shall be confined in 37 its operation to the clause, sentence, paragraph, subdivision, section 38 or part thereof directly involved in the controversy in which such judg- 39 ment shall have been rendered. It is hereby declared to be the intent of 40 the legislature that this act would have been enacted even if such 41 invalid provisions had not been included herein. 42 § 4. This act shall take effect immediately; provided, however, that 43 the applicable effective date of Subparts A and B of this act shall be 44 as specifically set forth in the last section of such Subparts. FISCAL NOTE.--Pursuant to Legislative Law, Section 50: SUMMARY OF BILL: This proposed legislation, as it relates to the New York City Retirement Systems and Pension Funds (NYCRS), would provide for a temporary Early Retirement Incentive Program (ERI Program) to allow certain members of the New York City Employees' Retirement System (NYCERS), the New York City Teachers' Retirement System (TRS), and the New York City Board of Education Retirement System (BERS), who are employees of the City of New York (City) or the New York City Department of Education (DOE) and meet enumerated criteria, to elect immediate retirement with enhanced benefits. The ERI Program consists of two parts and is contingent upon the employer's election to participate in the Program. Part A would provideS. 2509--C 193 A. 3009--C to eligible members, determined by title, seniority, and enumerated policy considerations, an additional service credit. Part B would remove the application of early retirement reduction factors for qualifying members. The benefits of the respective Parts cannot be combined. Eligible NYCRS members would have anywhere from 30 to 90 days in an open period to elect and retire under Part A or within a 90-day open period following the commencement date to retire under Part B of the ERI Program. Multiple open periods, not to exceed 180 days from the end of an open period for other employees, may be requested by NYCRS. Should the City or the DOE elect to participate in the ERI Program provided by this Act, it would be required to demonstrate the savings related to the election. A member is eligible to participate in Part A of the ERI Program if he or she: * Is otherwise eligible for service retirement; * Is at least age 50 with 10 or more years of service and is not in a plan which permits retirement at half-pay with 25 or fewer years of service without regard to age; or * Is in a plan that permits retirement at half-pay at 25 years of service without regard to age and would reach 25 years of service considering the additional service credit provided in Part A. A member is eligible to participate in Part B of the ERI Program if he or she is age 55 or older and has at least 25 years of service. In addition to the eligibility conditions above, members must also: * Be in continuous active service preceding the commencement date of the open period; * For Part A - provide timely written notice of the intent to avail himself or herself of the ERI and file for service retirement that is effective within the open period; * For Part B - file for service retirement that is effective within the open period and otherwise be eligible to retire for service as of the effective date of retirement. Effective Date: Upon enactment and as determined by the respective open periods contained in Parts A and B. IMPACT ON BENEFITS: Part A would provide one-twelfth of a year of additional retirement service credit for each year of pension service, up to a maximum of three years of additional retirement service credit. Some benefits provided under Part A could be subject to Early Retirement Factors (ERF) as specified in the proposed legislation. Part B would allow members to retire with an unreduced benefit if they are at least age 55 with 25 or more years of service. FINANCIAL IMPACT - OVERVIEW: There is no credible data available to estimate the number of members who will retire under the current ERI Program and potentially benefit from this proposed legislation. There- fore, the estimated financial impact has been calculated on a per event basis equal to the average increase in the Present Value of future employer contributions and in the annual employer contributions for members who would benefit from the proposed legislation. The Present Value of future employer contributions is the net result of the increase in the Present Value of Future Benefits (PVFB) and the decrease in the Present Value of member contributions. For the purposes of this Fiscal Note, the increase in Present Value of future employer contributions was amortized over a five-year period (four payments under the One-Year Lag Methodology (OYLM)) using level dollar payments, the maximum allowable period under the proposed legis-S. 2509--C 194 A. 3009--C lation. This amortized value is the estimated increase in annual employ- er contributions. There will also be future savings in Employer Contributions assuming that these members are not replaced. This additional savings is not included here. With respect to an individual member, the additional cost of this proposed legislation could vary greatly depending on the member's length of service, age, and salary history. FINANCIAL IMPACT - SUMMARY: Based on the census data and the actuarial assumptions and methods described herein, the enactment of this proposed legislation would result in an increase in the Present Value of Employer Contributions and annual employer contributions. The estimated pension financial impact has been calculated as the average increase per person. A breakdown of the financial impact by NYCRS is shown in the table below: Additional Present Value of Estimated NYCRS Future Employer Annual Employer Contributions Contributions ($ Per Person) ($ Per Person) Part A Only NYCERS $80,700 $24,600 TRS 84,800 25,900 BERS 37,900 11,600 Average $77,900 $23,800 Part B Only NYCERS $113,600 $34,700 TRS 68,000 20,800 BERS 98,400 30,100 Average $109,200 $33,300 Both A & B NYCERS $96,500 $29,500 TRS 85,000 26,000 BERS 43,700 13,400 Average $87,700 $26,800 CONTRIBUTION TIMING: For the purposes of this Fiscal Note, it is assumed that the changes in the Present Value of future employer contributions and annual employer contributions would be reflected for the first time in the Final June 30, 2020 actuarial valuations of NYCERS, TRS, and BERS. In accordance with the OYLM used to determine employer contributions, the increase in employer contributions would first be reflected in Fiscal Year 2022. CENSUS DATA: For purposes of this Fiscal Note, it was assumed that the census data had the same age, gender, and service characteristics as the census data used in the Preliminary June 30, 2019 (Lag) actuarial valu- ations of NYCERS, TRS, and BERS to determine the Preliminary Fiscal Year 2021 employer contributions. Active members' salaries have been adjusted to reflect estimated salary increases from June 30, 2019 to June 30, 2020. The table below contains the census data for members who meet the eligibility requirements and would be impacted by the proposed legis-S. 2509--C 195 A. 3009--C lation (Potential Elections), and for a subset of those members who would benefit actuarially (Assumed to Elect). NYCRS Potential Elections Part A Only Count Avg Age Avg Svc Avg Salary NYCERS 34,147 58.5 22.3 $83,900 TRS 31,727 57.7 21.2 101,300 BERS 9,736 60.2 15.8 49,900 Total 75,610 58.4 21.0 $86,800 Part B Only Count Avg Age Avg Svc Avg Salary NYCERS 5,990 58.2 30.2 $88,600 TRS 569 58.0 26.9 110,100 BERS 430 58.6 29.5 72,700 Total 6,989 58.2 29.9 $89,400 Both A & B Count Avg Age Avg Svc Avg Salary NYCERS 34,147 58.5 22.3 $83,900 TRS 31,727 57.7 21.2 101,300 BERS 9,736 60.2 15.8 49,900 Total 75,610 58.4 21.0 $86,800 NYCRS Assumed to Elect Part A Only Count Avg Age Avg Svc Avg Salary NYCERS 19,259 60.4 26.3 $87,600 TRS 11,436 61.3 27.0 109,000 BERS 3,318 63.6 21.6 51,600 Total 34,013 61.0 26.1 $91,300 Part B Only Count Avg Age Avg Svc Avg Salary NYCERS 5,941 58.2 30.2 $88,400 TRS 530 57.9 26.9 109,900 BERS 423 58.6 29.5 71,500 Total 6,894 58.2 29.9 $89,000 BOTH A & B Count Avg Age Avg Svc Avg Salary NYCERS 20,204 60.2 26.4 $88,000 TRS 11,588 61.2 27.0 109,000 BERS 3,331 63.6 21.6 51,900 Total 35,123 60.9 26.2 $91,500 ACTUARIAL ASSUMPTIONS AND METHODS: The changes in the Present Value of future employer contributions and annual employer contributions presented herein have been calculated based on the actuarial assumptions and methods in effect for the June 30, 2019 (Lag) actuarial valuations used to determine the Preliminary Fiscal Year 2021 employer contrib- utions of NYCERS, TRS, and BERS.S. 2509--C 196 A. 3009--C The Actuary is proposing a set of changes for use in the June 30, 2019 (Lag) actuarial valuations of NYCRS to determine the Final Fiscal Year 2021 Employer Contributions (2021 A&M). If the 2021 A&M is enacted it is estimated that it would produce increases in the Present Value of Employer Contributions and annual employer contributions that are approximately 1% larger than the results shown above. To determine the impact of the elective nature of the proposed legis- lation, a subgroup based on who could potentially benefit actuarially was used. The Present Value of future employer costs (i.e. the PVFB less the Present Value of future member contributions) of each member's bene- fit was determined under their current plan and as if retiring imme- diately under the ERI Program. If the Present Value of future employer cost under the ERI Program was greater than or equal to the Present Value of future employer cost under the member's current plan, then the member was deemed to benefit actuarially. Based on this analysis, the costs presented in this Fiscal Note are borne only from current NYCERS, TRS, and BERS members who are employed by the City and assumed to benefit from, and thus opt to retire under, the ERI Program. RISK AND UNCERTAINTY: The costs presented in this Fiscal Note depend highly on the realization of the actuarial assumptions used, as well as certain demographic characteristics of NYCERS, TRS, and BERS, and other exogenous factors such as investment, contribution, and other risks. If actual experience deviates from actuarial assumptions, the actual costs could differ from those presented herein. Costs are also dependent on the actuarial methods used, and therefore different actuarial methods could produce different results. Quantifying these risks is beyond the scope of this Fiscal Note. Not measured in this Fiscal Note are the following: * The offsetting reduction in salary due to retirements earlier than expected. * The impact of potential new hires replacing members who retire due to the ERI Program. * The initial, additional administrative costs to implement the proposed legislation. * The impact of this proposed legislation on Other Postemployment Benefit (OPEB) costs. STATEMENT OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu- ary for, and independent of, the New York City Retirement Systems and Pension Funds. I am a Fellow of the Society of Actuaries, an Enrolled Actuary under the Employee Retirement Income and Security Act of 1974, a Member of the American Academy of Actuaries, and a Fellow of the Confer- ence of Consulting Actuaries. I meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. To the best of my knowledge, the results contained herein have been prepared in accordance with generally accepted actuarial principles and procedures and with the Actuarial Standards of Practice issued by the Actuarial Standards Board. FISCAL NOTE IDENTIFICATION: This Fiscal Note 2021-19 dated April 5, 2021 was prepared by the Chief Actuary for the New York City Employees' Retirement System, the New York City Teachers' Retirement System, and the New York City Board of Education Retirement System. This estimate is intended for use only during the 2021 Legislative Session. 1 PART LLLS. 2509--C 197 A. 3009--C 1 Section 1. Section 509-a of the racing, pari-mutuel wagering and 2 breeding law, as added by chapter 681 of the laws of 1989, the opening 3 paragraph as amended by chapter 346 of the laws of 1990, is amended to 4 read as follows: 5 § 509-a. Capital acquisition fund. 1. The corporation may create and 6 establish a capital acquisition fund for the purpose of financing the 7 acquisition, construction or equipping of offices, facilities or prem- 8 ises of the corporation. Such capital acquisition fund shall consist of 9 (i) the amounts specified pursuant to subdivision three-a of section 10 five hundred thirty-two of this chapter; and (ii) contributions from the 11 corporation's pari-mutuel wagering pools, subject to the following limi- 12 tations: 13 [(1)] a. no contribution shall exceed the amount of one percent of the 14 total pari-mutuel wagering pools for the quarter in which the contrib- 15 ution is made; 16 [(2)] b. no contribution shall reduce the amount of quarterly net 17 revenues, exclusive of surcharge revenues, to an amount less than fifty 18 percent of such net revenues; and 19 [(3)] c. the balance of the fund shall not exceed the lesser of one 20 percent of total pari-mutuel wagering pools for the previous twelve 21 months or the undepreciated value of the corporation's offices, facili- 22 ties and premises. 23 2. Notwithstanding any other provision of law or regulation to the 24 contrary, twenty-three percent of the funds, not to exceed two and one- 25 half million dollars, in the Catskill off-track betting corporation's 26 capital acquisition fund and twenty-three percent of the funds, not to 27 exceed four hundred forty thousand dollars, in the Capital off-track 28 betting corporation's capital acquisition fund established pursuant to 29 this section shall also be available to such off-track betting corpo- 30 ration for the purposes of statutory obligations, payroll, and expendi- 31 tures necessary to accept authorized wagers. 32 3. The Catskill off-track betting corporation and the Capital off- 33 track betting corporation shall make a report to the governor, speaker 34 of the assembly, temporary president of the senate and the commission 35 detailing the actual use of the funds made available in the capital 36 acquisition fund. Such report shall include, but not be limited to, any 37 impact on employment levels since utilizing the funds, the status of any 38 statutory obligations, an accounting of the use of such funds, and any 39 other information as deemed necessary by the commission. Such report 40 shall be due no later than the first day of April two thousand twenty- 41 two. 42 § 2. This act shall take effect immediately and shall expire and be 43 deemed repealed one year after such date. 44 PART MMM 45 Section 1. Section 13 of chapter 141 of the laws of 1994, amending 46 the legislative law and the state finance law relating to the operation 47 and administration of the legislature, as amended by section 1 of part 48 LLL of chapter 56 of the laws of 2020, is amended to read as follows: 49 § 13. This act shall take effect immediately and shall be deemed to 50 have been in full force and effect as of April 1, 1994, provided that, 51 the provisions of section 5-a of the legislative law as amended by 52 sections two and two-a of this act shall take effect on January 1, 1995, 53 and provided further that, the provisions of article 5-A of the legisla- 54 tive law as added by section eight of this act shall expire June 30,S. 2509--C 198 A. 3009--C 1 [2021] 2022 when upon such date the provisions of such article shall be 2 deemed repealed; and provided further that section twelve of this act 3 shall be deemed to have been in full force and effect on and after April 4 10, 1994. 5 § 2. This act shall not supersede the findings and determinations made 6 by the compensation committee as authorized pursuant to part HHH of 7 chapter 59 of the laws of 2018 unless a court of competent jurisdiction 8 determines that such findings and determinations are invalid or other- 9 wise not applicable or in force. 10 § 3. This act shall take effect immediately, provided, however, if 11 this act shall take effect on or after June 30, 2021, this act shall be 12 deemed to have been in full force and effect on and after June 30, 2021. 13 PART NNN 14 Section 1. Clauses (A) and (E) of subparagraph (ii) of paragraph (d) 15 of subdivision 6 of section 137 of the correction law, as amended by a 16 chapter of the laws of 2021, amending the correction law relating to 17 restricting the use of segregated confinement and creating alternative 18 therapeutic and rehabilitative confinement options, as proposed in 19 legislative bills numbers S. 2836 and A. 2277-A, are amended to read as 20 follows: 21 (A) Upon placement of an inmate into segregated confinement or a resi- 22 dential rehabilitation unit at a level one or level two facility, a 23 suicide prevention screening instrument shall be administered by staff 24 from the department or the office of mental health who has been trained 25 for that purpose. If such a screening instrument reveals that the inmate 26 is at risk of suicide, a mental health clinician shall be consulted and 27 appropriate safety precautions shall be taken. Additionally, within one 28 business day of the placement of such an inmate into segregated confine- 29 ment at a level one or level two facility or a residential rehabili- 30 tation unit, the inmate shall be assessed by a mental health clinician. 31 (E) A recommendation or determination whether to remove an inmate from 32 segregated confinement or a residential rehabilitation unit shall take 33 into account the assessing mental health clinicians' opinions as to the 34 inmate's mental condition and treatment needs, and shall also take into 35 account any safety and security concerns that would be posed by the 36 inmate's removal, even if additional restrictions were placed on the 37 inmate's access to treatment, property, services or privileges in a 38 residential mental health treatment unit. A recommendation or determi- 39 nation shall direct the inmate's removal from segregated confinement or 40 a residential rehabilitation unit except in the following exceptional 41 circumstances: (1) when the reviewer finds that removal would pose a 42 substantial risk to the safety of the inmate or other persons, or a 43 substantial threat to the security of the facility, even if additional 44 restrictions were placed on the inmate's access to treatment, property, 45 services or privileges in a residential mental health treatment unit; or 46 (2) when the assessing mental health clinician determines that such 47 placement is in the inmate's best interests based on his or her mental 48 condition and that removing such inmate to a residential mental health 49 treatment unit would be detrimental to his or her mental condition. Any 50 determination not to remove an inmate with serious mental illness from 51 [segregated confinement or] a residential rehabilitation unit shall be 52 documented in writing and include the reasons for the determination. 53 § 2. Subparagraph (iv) of paragraph (d) of subdivision 6 of section 54 137 of the correction law, as amended by a chapter of the laws of 2021S. 2509--C 199 A. 3009--C 1 amending the correction law relating to restricting the use of segre- 2 gated confinement and creating alternative therapeutic and rehabilita- 3 tive confinement options, as proposed in legislative bills numbers S. 4 2836 and A. 2277-A, is amended to read as follows: 5 (iv) All inmates in segregated confinement in a level one or level two 6 facility or a residential rehabilitation unit who are not assessed with 7 a serious mental illness at the initial assessment shall be offered at 8 least one interview with a mental health clinician within seven days of 9 their initial mental health assessment, unless the mental health clini- 10 cian at the most recent interview recommends an earlier interview or 11 assessment. All inmates in a residential rehabilitation unit in a level 12 three or level four facility who are not assessed with a serious mental 13 illness at the initial assessment shall be offered at least one inter- 14 view with a mental health clinician within thirty days of their initial 15 mental health assessment, and additional interviews at least every nine- 16 ty days thereafter, unless the mental health clinician at the most 17 recent interview recommends an earlier interview or assessment. 18 § 3. Paragraph (i) of subdivision 6 of section 137 of the correction 19 law, as added by a chapter of the laws of 2021 amending the correction 20 law relating to restricting the use of segregated confinement and creat- 21 ing alternative therapeutic and rehabilitative confinement options, as 22 proposed in legislative bills numbers S. 2836 and A. 2277-A, is amended 23 to read as follows: 24 (i) (i) No person may be placed in segregated confinement for longer 25 than necessary and no more than fifteen consecutive days [or]. Nor shall 26 any person be placed in segregated confinement for more than twenty 27 total days within any sixty day period except as otherwise provided in 28 subparagraph (ii) of this paragraph. At these limits, he or she must be 29 released from segregated confinement or diverted to a separate residen- 30 tial rehabilitation unit. If placement of such person in segregated 31 confinement would exceed the twenty-day limit and the department estab- 32 lishes that the person committed an act defined in subparagraph (ii) of 33 paragraph (k) of this subdivision, the department may place the person 34 in segregated confinement until admission to a residential rehabili- 35 tation unit can be effectuated. Such admission to a residential rehabil- 36 itation unit shall occur as expeditiously as possible and in no case 37 take longer than forty-eight hours from the time such person is placed 38 in segregated confinement. 39 (ii) For offenses determined pursuant to paragraph (l) of this subdi- 40 vision to constitute a violent felony act defined in subparagraph (ii) 41 of paragraph (k) of this subdivision, if occurring more than one time 42 within any sixty day period, up to an additional fifteen consecutive 43 days in segregated confinement may occur for each such additional inci- 44 dent. If such subsequent incident takes place in a residential rehabili- 45 tation unit or general population, the person may be returned to segre- 46 gated confinement for up to fifteen consecutive days. If such subsequent 47 incident takes place in segregated confinement and causes physical inju- 48 ry to another person, the person may receive up to an additional fifteen 49 consecutive days in segregated confinement, provided however that the 50 person must spend at least fifteen days in a residential rehabilitation 51 unit in between each placement of up to fifteen consecutive days in 52 segregated confinement. Custody under this subparagraph shall otherwise 53 be in accordance with this chapter. 54 § 4. Subparagraphs (ii) and (v) of paragraph (j) of subdivision 6 of 55 section 137 of the correction law, as added by a chapter of the laws of 56 2021 amending the correction law relating to restricting the use ofS. 2509--C 200 A. 3009--C 1 segregated confinement and creating alternative therapeutic and rehabi- 2 litative confinement options, as proposed in legislative bills numbers 3 S. 2836 and A. 2277-A, are amended to read as follows: 4 (ii) Persons in segregated confinement shall be offered out-of-cell 5 programming at least four hours per day, including at least one hour for 6 recreation. Persons admitted to residential rehabilitation units shall 7 be offered at least six hours of daily out-of-cell congregate program- 8 ming, services, treatment, recreation, activities and/or meals, with an 9 additional minimum of one hour for recreation. Recreation in all resi- 10 dential rehabilitation units shall take place in a congregate setting, 11 unless exceptional circumstances mean doing so would create a signif- 12 icant and unreasonable risk to the safety and security of other incar- 13 cerated persons, staff, or the facility. Persons in segregated confine- 14 ment and residential rehabilitation units shall be offered programming 15 led by program or therapeutic staff five days per week, except on recog- 16 nized state legal holidays. All other out-of-cell time may include peer- 17 led programs, time in a day room or out-of-cell recreation area with 18 other people, congregate meals, volunteer programs, or other congregate 19 activities. 20 (v) An incarcerated person in a residential rehabilitation unit shall 21 have access to programs and work assignments comparable to core programs 22 and types of work assignments in general population. Such incarcerated 23 persons shall also have access to additional out-of-cell, trauma-in- 24 formed therapeutic programming aimed at promoting personal development, 25 addressing underlying causes of problematic behavior resulting in place- 26 ment in a residential rehabilitation unit, and helping prepare for 27 discharge from the unit and to the community. 28 § 5. Clause (F) of subparagraph (ii) of paragraph (k) of subdivision 6 29 of section 137 of the correction law, as added by a chapter of the laws 30 of 2021 amending the correction law relating to restricting the use of 31 segregated confinement and creating alternative therapeutic and rehabi- 32 litative confinement options, as proposed in legislative bills numbers 33 S. 2836 and A. 2277-A, is amended to read as follows: 34 (F) procuring a deadly [weapons] weapon or other dangerous contraband 35 that poses a serious threat to the security of the institution; or 36 § 6. Paragraphs (n) and (o) of subdivision 6 of section 137 of the 37 correction law, as added by a chapter of the laws of 2021 amending the 38 correction law relating to restricting the use of segregated confinement 39 and creating alternative therapeutic and rehabilitative confinement 40 options, as proposed in legislative bills numbers S. 2836 and A. 2277-A, 41 are amended to read as follows: 42 (n) All special housing unit, keeplock unit and residential rehabili- 43 tation unit staff and their supervisors shall undergo [a minimum of44thirty-seven hours and thirty minutes of] specialized training prior to 45 assignment to such unit, and [twenty-one hours of additional training46annually] regular specialized training thereafter, on substantive 47 content developed in consultation with relevant experts, on topics 48 including, but not limited to, the purpose and goals of the non-punitive 49 therapeutic environment, trauma-informed care, restorative justice, and 50 dispute resolution methods. Prior to presiding over any hearings, all 51 hearing officers shall undergo a minimum of thirty-seven hours [and52thirty minutes] of training, with one additional day of training annual- 53 ly thereafter, on relevant topics, including but not limited to, the 54 physical and psychological effects of segregated confinement, procedural 55 and due process rights of the accused, and restorative justice remedies.S. 2509--C 201 A. 3009--C 1 (o) The department shall publish monthly reports on its website, with 2 semi-annual and annual cumulative reports, of the total number of people 3 who are in segregated confinement and the total number of people who are 4 in residential rehabilitation units on the first day of each month. The 5 reports shall provide a breakdown of the number of people in segregated 6 confinement and in residential rehabilitation units by: (i) age; (ii) 7 race; (iii) gender; (iv) mental health treatment level; (v) special 8 health accommodations or needs; (vi) need for and participation in 9 substance [abuse] use disorder programs; (vii) pregnancy status; (viii) 10 continuous length of stay in residential treatment units as well as 11 length of stay in the past sixty days; (ix) number of days in segregated 12 confinement; (x) a list of all incidents resulting in sanctions of 13 segregated confinement by facility and date of occurrence; (xi) the 14 number of incarcerated persons in segregated confinement by facility; 15 and (xii) the number of incarcerated persons in residential rehabili- 16 tation units by facility. 17 § 7. Subdivision 7 of section 138 of the correction law, as added by a 18 chapter of the laws of 2021 amending the correction law relating to 19 restricting the use of segregated confinement and creating alternative 20 therapeutic and rehabilitative confinement options, as proposed in 21 legislative bills numbers S. 2836 and A. 2277-A, is amended to read as 22 follows: 23 7. De-escalation, intervention, informational reports[,] and the with- 24 drawal of incentives shall be the preferred methods of responding to 25 misbehavior unless the department determines that non-disciplinary 26 interventions have failed, or that non-disciplinary interventions would 27 not succeed and the misbehavior involved an act listed in subparagraph 28 (ii) of paragraph (k) of subdivision six of section one hundred thirty- 29 seven of this article, in which case, as a last resort, the department 30 shall have the authority to issue misbehavior reports, pursue discipli- 31 nary charges, or impose new or additional segregated confinement sanc- 32 tions. 33 § 8. Subparagraph (i) of paragraph (a) of subdivision 2 of section 401 34 of the correction law, as amended by a chapter of the laws of 2021 35 amending the correction law relating to restricting the use of segre- 36 gated confinement and creating alternative therapeutic and rehabilita- 37 tive confinement options, as proposed in legislative bills numbers S. 38 2836 and A. 2277-A, is amended to read as follows: 39 (i) In exceptional circumstances, a mental health clinician, or the 40 highest ranking facility security supervisor in consultation with a 41 mental health clinician who has interviewed the inmate, may determine 42 that an inmate's access to out-of-cell therapeutic programming and/or 43 mental health treatment in a residential mental health treatment unit 44 presents an unacceptable risk to the safety of inmates or staff. Such 45 determination shall be documented in writing and such inmate [shall] may 46 be removed to a residential rehabilitation unit that is not a residen- 47 tial mental health treatment unit where alternative mental health treat- 48 ment and/or other therapeutic programming, as determined by a mental 49 health clinician, shall be provided. 50 § 9. Subdivision 6 of section 401 of the correction law, as amended by 51 a chapter of the laws of 2021 amending the correction law relating to 52 restricting the use of segregated confinement and creating alternative 53 therapeutic and rehabilitative confinement options, as proposed in 54 legislative bills numbers S. 2836 and A. 2277-A, is amended to read as 55 follows:S. 2509--C 202 A. 3009--C 1 6. The department shall ensure that the curriculum for new correction 2 officers, and other new department staff who will regularly work in 3 programs providing mental health treatment for inmates, shall include at 4 least eight hours of training about the types and symptoms of mental 5 illnesses, the goals of mental health treatment, the prevention of 6 suicide and training in how to effectively and safely manage inmates 7 with mental illness. Such training may be provided by the office of 8 mental health or the justice center for the protection of people with 9 special needs. All department staff who are transferring into a residen- 10 tial mental health treatment unit shall receive a minimum of eight addi- 11 tional hours of such training, and eight hours of annual training as 12 long as they work in such a unit. All security, program services, mental 13 health and medical staff with direct inmate contact shall receive train- 14 ing each year regarding identification of, and care for, inmates with 15 mental illnesses. The department shall provide additional training on 16 these topics on an ongoing basis as it deems appropriate. All staff 17 working in a residential mental health treatment unit shall also receive 18 [all] the training mandated in paragraph (n) of subdivision six of 19 section one hundred thirty-seven of this chapter. 20 § 10. This act shall take effect on the same date and in the same 21 manner as a chapter of the laws of 2021, amending the correction law 22 relating to restricting the use of segregated confinement and creating 23 alternative therapeutic and rehabilitative confinement options, as 24 proposed in legislative bills numbers S. 2836 and A. 2277-A, takes 25 effect. 26 PART OOO 27 Section 1. Subdivision 1 of section 1351 of the racing, pari-mutuel 28 wagering and breeding law, as added by chapter 174 of the laws of 2013, 29 is amended to read as follows: 30 1. (a) For a gaming facility in zone two, there is hereby imposed a 31 tax on gross gaming revenues. The amount of such tax imposed shall be as 32 follows; provided, however, should a licensee have agreed within its 33 application to supplement the tax with a binding supplemental fee 34 payment exceeding the aforementioned tax rate, such tax and supplemental 35 fee shall apply for a gaming facility: 36 [(a)] (1) in region two, forty-five percent of gross gaming revenue 37 from slot machines and ten percent of gross gaming revenue from all 38 other sources. 39 [(b)] (2) in region one, thirty-nine percent of gross gaming revenue 40 from slot machines and ten percent of gross gaming revenue from all 41 other sources. 42 [(c)] (3) in region five, thirty-seven percent of gross gaming revenue 43 from slot machines and ten percent of gross gaming revenue from all 44 other sources. 45 (b) (1) Notwithstanding the rates in paragraph (a) of this subdivi- 46 sion, a gaming facility may petition the commission to lower the tax 47 rate applicable to its slot machines to no lower than thirty percent. 48 In analyzing such request, the commission shall evaluate the petition 49 using the following criteria: 50 (i) the ability of the licensee to satisfy the license criterion of 51 financial stability absent the tax rate reduction; 52 (ii) a complete examination of all financial projections, as well as 53 gaming revenues generated for the prior annual period;S. 2509--C 203 A. 3009--C 1 (iii) the licensee's intended use of the funds resulting from a tax 2 adjustment; 3 (iv) the inability of the operator to remain competitive under the 4 current tax structure; 5 (v) positions advanced by other gaming operators in the state in 6 response to the petition; 7 (vi) the impact on the competitive landscape; 8 (vii) other economic factors such as employment and the potential 9 impact upon other businesses in the region; and 10 (viii) the public interest to be served by a tax adjustment, including 11 the impact upon the state in the event the operator is unable to remain 12 financially viable. 13 (2) The commission shall report their recommendation solely based on 14 the criteria listed in subparagraph one of this paragraph to the direc- 15 tor of the division of budget who will make a final approval. 16 (3) (i) As a condition of the lower slot machine tax rate, such gaming 17 facility shall provide an initial report to the governor, the speaker of 18 the assembly, the temporary president of the senate, and the commission 19 detailing the projected use of funds resulting from such tax adjustment 20 and a plan that prescribes the manner in which the licensed gaming 21 facility potentially receiving the reduction in its slot machine tax 22 rate will rebuild their economic infrastructure through the rehiring of 23 laid-off employees or the creation of new jobs. Such plan shall also 24 clearly establish quarterly and annual employment goals of increasing 25 full-time employees. Such initial report and accompanying plan shall be 26 due at the time a facility is granted a tax adjustment. Thereafter, an 27 annual report shall be made to the governor, the speaker of the assem- 28 bly, the temporary president of the senate, and the commission detailing 29 actual use of the funds resulting from such tax adjustment. Such report 30 shall include, but not be limited to, any impact on employment levels 31 since receiving the funds, an accounting of the use of such funds, any 32 other measures implemented to improve the financial stability of the 33 gaming facility, any relevant information that helped in the determi- 34 nation of such slot tax rate reduction, and any other information as 35 deemed necessary by the commission. Such report shall be due no later 36 than the first day of the fourth quarter after such tax rate has been 37 granted. 38 (ii) (A) At the conclusion of each year, a licensed gaming facility 39 shall provide an affirmation in writing to the commission stating the 40 employment goal in clause (i) of this subparagraph was either met or not 41 met as described in the initial report. If the licensed gaming facility 42 is found to have not adhered to the plan by the commission, then the 43 applicable slot tax rate shall be adjusted at the discretion of the 44 commission as follows: 45 1. If the actual employment number is more than fifty percent less 46 than the employment goal, then the slot tax rate shall be increased by 47 ten percentage points. 48 2. If the actual employment number is more than forty percent less 49 than the employment goal, then the slot tax rate shall be increased by 50 eight percentage points. 51 3. If the actual employment number is more than thirty percent less 52 than the employment goal, then the slot tax rate shall be increased by 53 six percentage points. 54 4. If the actual employment number is more than twenty percent less 55 than the employment goal, then the slot tax rate shall be increased by 56 four percentage points.S. 2509--C 204 A. 3009--C 1 5. If the actual employment number is more than ten percent less than 2 the employment goal, then the slot tax rate shall be increased by two 3 percentage points. 4 (B) Such finding and the reasoning thereof shall occur no later than 5 thirty days following submission of the written affirmation. 6 (iii) A licensed gaming facility may petition the commission to lower 7 the tax rate applicable to its slot machines to no lower than thirty 8 percent no more than once annually after the effective date of the chap- 9 ter of the laws of two thousand twenty-one which amended this subdivi- 10 sion. A licensed gaming facility may request a revision to its plan in 11 its initial report due to unforeseen circumstances. 12 § 2. This act shall take effect immediately and shall expire and be 13 deemed repealed five years after such date. 14 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 15 sion, section or part of this act shall be adjudged by any court of 16 competent jurisdiction to be invalid, such judgment shall not affect, 17 impair, or invalidate the remainder thereof, but shall be confined in 18 its operation to the clause, sentence, paragraph, subdivision, section 19 or part thereof directly involved in the controversy in which such judg- 20 ment shall have been rendered. It is hereby declared to be the intent of 21 the legislature that this act would have been enacted even if such 22 invalid provisions had not been included herein. 23 § 3. This act shall take effect immediately provided, however, that 24 the applicable effective date of Parts A through OOO of this act shall 25 be as specifically set forth in the last section of such Parts.
