Bill Text: NY A04553 | 2019-2020 | General Assembly | Introduced
Bill Title: Enacts the small business full employment act; enacts various measures to provide tax and regulatory relief for small businesses to encourage growth.
Spectrum: Partisan Bill (Republican 34-0)
Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A04553 Detail]
Download: New_York-2019-A04553-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4553 2019-2020 Regular Sessions IN ASSEMBLY February 4, 2019 ___________ Introduced by M. of A. KOLB, BARCLAY, BLANKENBUSH, BRABENEC, CROUCH, DiPIETRO, FINCH, FITZPATRICK, FRIEND, GARBARINO, GIGLIO, GOODELL, HAWLEY, JOHNS, LALOR, LAWRENCE, MALLIOTAKIS, McDONOUGH, MONTESANO, PALMESANO, PALUMBO, RA, RAIA, STEC, NORRIS, WALSH, SMITH, MIKULIN, ASHBY -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law and the administrative code of the city of New York, in relation to a tax deduction for small business (Part A); to amend the tax law, in relation to small business employee retention tax credit (Part B); to amend the tax law in relation to small busi- ness hire-NY tax credit (Part C); relating to directing the commis- sioner of taxation and finance to develop a small business sales tax amnesty program (Part D); to amend the public service law, in relation to the temporary state energy and utility service conservation assess- ment (Part E); to amend the tax law, in relation to the college to work program and credit (Part F); to amend the executive law, the state administrative procedure act and the legislative law, in relation to the division of regulatory review and economic growth (Part G); relating to directing the commissioner of the department of economic development to develop a small business regulatory amnesty program (Part H); and to amend the legislative law, in relation to an unfunded mandate moratorium (Part I) The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act shall be known and may be cited as the "Small 2 Business Full Employment Act". 3 § 2. This act enacts into law components of legislation relating to 4 "Small Business Full Employment Act". Each component is wholly contained 5 within a Part identified as Parts A through I. The effective date for 6 each particular provision contained within such Part is set forth in the 7 last section of such Part. Any provision in any section contained within 8 a Part, including the effective date of the Part, which makes reference EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06128-01-9A. 4553 2 1 to a section "of this act", when used in connection with that particular 2 component, shall be deemed to mean and refer to the corresponding 3 section of the Part in which it is found. 4 PART A 5 Section 1. Subparagraph (iv) of paragraph (a) of subdivision 1 of 6 section 210 of the tax law, as amended by section 12 of part A of chap- 7 ter 59 of the laws of 2014, is amended to read as follows: 8 (iv) (A) for taxable years beginning before January first, two thou- 9 sand sixteen, if the business income base is not more than two hundred 10 ninety thousand dollars the amount shall be six and one-half percent of 11 the business income base; if the business income base is more than two 12 hundred ninety thousand dollars but not over three hundred ninety thou- 13 sand dollars the amount shall be the sum of (1) eighteen thousand eight 14 hundred fifty dollars, (2) seven and one-tenth percent of the excess of 15 the business income base over two hundred ninety thousand dollars but 16 not over three hundred ninety thousand dollars and (3) four and thirty- 17 five hundredths percent of the excess of the business income base over 18 three hundred fifty thousand dollars but not over three hundred ninety 19 thousand dollars; 20 (B) for taxable years beginning on or after January first, two thou- 21 sand nineteen, if the business income base is not more than five hundred 22 thousand dollars the amount shall be four percent of the business income 23 base; if the business income base is more than five hundred thousand 24 dollars but not over six hundred thousand dollars the amount shall be 25 the sum of (1) twenty thousand dollars, (2) six and one-half percent of 26 the excess of the business income base over five hundred thousand 27 dollars but not over six hundred thousand dollars and (3) twenty-five 28 percent of the excess of the business income base over five hundred 29 fifty thousand dollars but not over six hundred thousand dollars; 30 (C) for taxable years beginning on or after January first, two thou- 31 sand twenty, if the business income base is not more than five hundred 32 thousand dollars the amount shall be two and one-half percent of the 33 business income base; if the business income base is more than five 34 hundred thousand dollars but not over six hundred thousand dollars the 35 amount shall be the sum of (1) twelve thousand five hundred dollars, (2) 36 six and one-half percent of the excess of the business income base over 37 five hundred thousand dollars but not over six hundred thousand dollars 38 and (3) forty percent of the excess of the business income base over 39 five hundred fifty thousand dollars but not over six hundred thousand 40 dollars. 41 § 2. Paragraph 39 of subsection (c) of section 612 of the tax law, as 42 added by section 1 of part Y of chapter 59 of the laws of 2013, is 43 amended to read as follows: 44 (39) (A) In the case of a taxpayer who is a small business or a 45 taxpayer who is a member, partner, or shareholder of a limited liability 46 company, partnership, or New York S corporation, respectively, that is a 47 small business, who or which has business income [and/or farm income] as 48 defined in the laws of the United States, an amount equal to [three] 49 five percent of the net items of income, gain, loss and deduction 50 attributable to such business [or farm] entering into federal adjusted 51 gross income, but not less than zero, for taxable years beginning after 52 two thousand [thirteen] nineteen, an amount equal to [three and three-53quarters] ten percent of the net items of income, gain, loss and 54 deduction attributable to such business [or farm] entering into federalA. 4553 3 1 adjusted gross income, but not less than zero, for taxable years begin- 2 ning after two thousand [fourteen] twenty, [and] an amount equal to 3 [five] fifteen percent of the net items of income, gain, loss and 4 deduction attributable to such business [or farm] entering into federal 5 adjusted gross income, but not less than zero[, for taxable years begin-6ning after two thousand fifteen.] 7 (B) In the case of a taxpayer who is a farm business or a taxpayer who 8 is a member, partner, or shareholder of a limited liability company, 9 partnership, or New York S corporation, respectively, that is a farm 10 business, who or which has farm income as defined by the laws of the 11 United States, an amount equal to twenty percent of the net items of 12 income, gain, loss and deduction attributable to such farm. The term 13 farm business shall mean a farm business that has net farm income of 14 less than six hundred thousand dollars. 15 (C)(i) For the purposes of this paragraph, the term small business 16 shall mean: (I) a sole proprietor [or a farm business who employs one or17more persons during the taxable year and] who has net business income 18 [or net farm income] of less than [two hundred fifty] six hundred thou- 19 sand dollars ; or (II) a limited liability company, partnership or New 20 York S corporation that during the taxable year has New York gross busi- 21 ness income attributable to a non-farm business that is greater than 22 zero but less than one million five hundred thousand dollars or net farm 23 income attributable to a farm business that is greater than zero but 24 less than six hundred thousand dollars. 25 (ii) For purposes of this paragraph, the term New York gross business 26 income shall mean: (I) in the case of a limited liability company or a 27 partnership, New York source gross income as defined in subparagraph (B) 28 of paragraph three of subsection (c) of section six hundred fifty-eight 29 of this article, and, (II) in the case of a New York S corporation, New 30 York receipts included in the numerator of the apportionment factor 31 determined under section two hundred ten-A of this chapter for the taxa- 32 ble year. 33 (D) To qualify for this modification in relation to a non-farm small 34 business that is a limited liability company, partnership or New York S 35 corporation, the taxpayer's income attributable to the net business 36 income from its ownership interests in non-farm limited liability compa- 37 nies, partnerships or New York S corporations must be less than six 38 hundred thousand dollars. 39 § 3. Paragraph 35 of subdivision (c) of section 11-1712 of the admin- 40 istrative code of the city of New York, as added by section 2 of part Y 41 of chapter 59 of the laws of 2013, is amended to read as follows: 42 (35) (A) In the case of a taxpayer who is a small business or a 43 taxpayer who is a member, partner, or shareholder of a limited liability 44 company, partnership, or New York S corporation, respectively, that is a 45 small business, who or which has business income [and/or farm income] as 46 defined in the laws of the United States, an amount equal to [three] 47 fifteen percent of the net items of income, gain, loss and deduction 48 attributable to such business [or farm] entering into federal adjusted 49 gross income, but not less than zero[, for taxable years beginning after50two thousand thirteen, an amount equal to three and three-quarters51percent of the net items of income, gain, loss and deduction attribut-52able to such business or farm entering into federal adjusted gross53income, but not less than zero, for taxable years beginning after two54thousand fourteen, and an amount equal to five percent of the net items55of income, gain, loss and deduction attributable to such business orA. 4553 4 1farm entering into federal adjusted gross income, but not less than2zero, for taxable years beginning after two thousand fifteen]. 3 (B) In the case of a taxpayer who is a farm business or a taxpayer who 4 is a member, partner, or shareholder of a limited liability company, 5 partnership, or New York S corporation, respectively, that is a farm 6 business, who or which has farm income as defined by the laws of the 7 United States, an amount equal to twenty percent of the net items of 8 income, gain, loss and deduction attributable to such farm. The term 9 farm business shall mean a farm business that has net farm income of 10 less than six hundred thousand dollars. 11 (C) (i) For the purposes of this paragraph, the term small business 12 shall mean: (I) a sole proprietor [or a farm business who employs one or13more persons during the taxable year and] who has net business income 14 [or net farm income] of less than [two hundred fifty] six hundred thou- 15 sand dollars ; or (II) a limited liability company, partnership or New 16 York S corporation that during the taxable year has New York gross busi- 17 ness income attributable to a non-farm business that is greater than 18 zero but less than one million five hundred thousand dollars or net farm 19 income attributable to a farm business that is greater than zero but 20 less than six hundred thousand dollars. 21 (ii) For purposes of this paragraph, the term New York gross business 22 income shall mean: (I) in the case of a limited liability company or 23 partnership, New York source gross income as defined in subparagraph (B) 24 of paragraph three of subsection (c) of section six hundred fifty-eight 25 of the tax law, and, (II) in the case of a New York S corporation, New 26 York receipts included in the numerator of the apportionment factor 27 determined under section two hundred ten-A of the tax law for the taxa- 28 ble year. 29 (D) To qualify for this modification in relation to a non-farm small 30 business that is a limited liability company, partnership or New York S 31 corporation, the taxpayer's income attributable to the net business 32 income from its ownership interests in non-farm limited liability compa- 33 nies, partnerships or New York S corporations must be less than six 34 hundred thousand dollars. 35 § 4. This act shall take effect immediately and shall apply to taxable 36 years beginning on or after January 1, 2020. 37 PART B 38 Section 1. The tax law is amended by adding a new section 44 to read 39 as follows: 40 § 44. Small business employee retention tax credit. (a) Allowance of 41 credit. A small business taxpayer, which is subject to tax under arti- 42 cle nine-A or twenty-two of this chapter and retains the base year 43 employment level, shall be allowed a credit against such tax. The credit 44 shall be one thousand dollars for small businesses that retain between 45 one and ten employees; two thousand five hundred dollars for small busi- 46 nesses that retain between eleven and twenty-five employees; three thou- 47 sand five hundred dollars for small businesses that retain between twen- 48 ty-six and fifty employees; and five thousand dollars for small 49 businesses that retain between fifty-one and one hundred employees. 50 (b) Definitions. As used in this section, the following terms shall 51 have the following meanings: 52 (1) "Small business taxpayer" shall mean an employer with at least one 53 employee but not more than one hundred full-time employees. 54 (2) "Base year" shall mean the prior tax year.A. 4553 5 1 (3) "Employee" shall mean an individual employed on a full-time basis. 2 (c) No credit shall be allowed under this section to a taxpayer for 3 any new employee if the taxpayer claims any other credit under this 4 article for such new employee where the basis of such other credit is an 5 increase in employment. 6 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 7 sion 53 to read as follows: 8 53. Small business employee retention tax credit. (a) Allowance of 9 credit. A taxpayer will be allowed a credit, to be computed as provided 10 in section forty-four of this chapter, against the tax imposed by this 11 article. 12 (b) Application of credit. The credit allowed under this subdivision 13 for any taxable year may not reduce the tax due for such year to less 14 than the amount prescribed in paragraph (d) of subdivision one of 15 section two hundred ten of this article. However, if the amount of cred- 16 it allowed under this subdivision for any taxable year reduces the tax 17 to such amount, any amount of credit thus not deductible in such taxable 18 year will be treated as an overpayment of tax to be credited or refunded 19 in accordance with the provisions of section one thousand eighty-six of 20 this chapter. Provided, however, the provisions of subsection (c) of 21 section one thousand eighty-eight of this chapter notwithstanding, no 22 interest will be paid thereon. 23 § 3. Section 606 of the tax law is amended by adding a new subsection 24 (jjj) to read as follows: 25 (jjj) Small business employee retention tax credit. (1) A taxpayer 26 will be allowed a credit, to the extent allowed under section forty-four 27 of this chapter, against the tax imposed by this article. 28 (2) Application of credit. The credit allowed under this subsection 29 for any taxable year may not reduce the tax due for such year to less 30 than the amount prescribed in paragraph (d) of subdivision one of 31 section two hundred ten of this chapter. However, if the amount of 32 credit allowed under this subsection for any taxable year reduces the 33 tax to such amount, any amount or credit thus not deductible in such 34 taxable year will be treated as an overpayment of tax to be credited or 35 refunded in accordance with the provisions of section one thousand 36 eighty-six of this chapter. Provided, however, the provisions of 37 subsection (c) of section one thousand eighty-eight of this chapter 38 notwithstanding, no interest will be paid thereon. 39 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 40 of the tax law is amended by adding a new clause (xliv) to read as 41 follows: 42 (xliv) Small business employee Amount of credit under 43 retention tax credit under subdivision fifty-three of 44 subsection (jjj) section two hundred ten-B 45 § 5. This act shall take effect immediately and shall apply to taxable 46 years beginning on or after January 1, 2020. 47 PART C 48 Section 1. The tax law is amended by adding a new section 45 to read 49 as follows: 50 § 45. Small business hire-NY tax credit. (a) Allowance of credit. A 51 small business taxpayer, which is subject to tax under article nine-A or 52 twenty-two of this chapter and creates a new job, shall be allowed a 53 credit against such tax. The credit shall be five thousand dollars for 54 any new job for one full year of employment by an employee; if thatA. 4553 6 1 employee has been hired for less than a full tax year this amount shall 2 be prorated and apportioned to each tax year. 3 (b) Definitions. As used in this section, the following terms shall 4 have the following meanings: 5 (1) "Small business taxpayer" shall mean an employer with at least one 6 employee but not more than one hundred full-time employees. 7 (2) "Base year" shall mean the prior tax year. 8 (3) "New job" shall mean the number of full-time employees or full- 9 time equivalent employees above the number of employees during the base 10 year. For a new business, base employment shall begin at zero. 11 (4) "Employee" shall mean an individual employed on a full-time basis. 12 (c) No credit shall be allowed under this section to a taxpayer for 13 any new employee if the taxpayer claims any other credit under this 14 article for such new employee where the basis of such other credit is an 15 increase in employment. 16 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 17 sion 54 to read as follows: 18 54. Small business hire-NY tax credit. (a) Allowance of credit. A 19 taxpayer will be allowed a credit, to be computed as provided in section 20 forty-five of this chapter, against the tax imposed by this article. 21 (b) Application of credit. The credit allowed under this subdivision 22 for any taxable year may not reduce the tax due for such year to less 23 than the amount prescribed in paragraph (d) of subdivision one of 24 section two hundred ten of this article. However, if the amount of cred- 25 it allowed under this subdivision for any taxable year reduces the tax 26 to such amount, any amount of credit thus not deductible in such taxable 27 year will be treated as an overpayment of tax to be credited or refunded 28 in accordance with the provisions of section one thousand eighty-six of 29 this chapter. Provided, however, the provisions of subsection (c) of 30 section one thousand eighty-eight of this chapter notwithstanding, no 31 interest will be paid thereon. 32 § 3. Section 606 of the tax law is amended by adding a new subsection 33 (kkk) to read as follows: 34 (kkk) Small business hire-NY tax credit. (1) A taxpayer will be 35 allowed a credit, to the extent allowed under section forty-five of this 36 chapter, against the tax imposed by this article. 37 (2) Application of credit. The credit allowed under this subdivision 38 for any taxable year may not reduce the tax due for such year to less 39 than the amount prescribed in paragraph (d) of subdivision one of 40 section two hundred ten of this article. However, if the amount of cred- 41 it allowed under this subdivision for any taxable year reduces the tax 42 to such amount, any amount of credit thus not deductible in such taxable 43 year will be treated as an overpayment of tax to be credited or refunded 44 in accordance with the provisions of section one thousand eighty-six of 45 this chapter. Provided, however, the provisions of subsection (c) of 46 section one thousand eighty-eight of this chapter notwithstanding, no 47 interest will be paid thereon. 48 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 49 of the tax law is amended by adding a new clause (xlv) to read as 50 follows: 51 (xlv) Small business hire-NY tax Amount of credit under 52 credit under subsection subdivision fifty-four of 53 (kkk) section two hundred ten-B 54 § 5. This act shall take effect immediately and shall apply to taxable 55 years beginning on or after January 1, 2020.A. 4553 7 1 PART D 2 Section 1. The commissioner of taxation and finance shall develop and 3 implement a "sales tax amnesty program" which allows a period of time 4 for small businesses to pay a defined payment of tax amount due as a 5 result of an audit by the department of taxation and finance, in 6 exchange for forgiveness of a tax liability, including interest and 7 penalties. Small businesses are businesses with less than one hundred 8 employees. 9 § 2. This act shall take effect immediately. 10 PART E 11 Section 1. Paragraph (g) of subdivision 2 of section 18-a of the 12 public service law, as amended by section 2 of part A of chapter 173 of 13 the laws of 2013, is amended to read as follows: 14 (g) The total amount which may be charged to any public utility compa- 15 ny and the Long Island power authority under authority of this subdivi- 16 sion for any state fiscal year shall not exceed one-third of one per 17 centum of such public utility company's or authority's gross operating 18 revenues derived from intrastate utility operations in the last preced- 19 ing calendar year, or other twelve month period as determined by the 20 chairman; provided, however, that no corporation or person that is 21 subject to the jurisdiction of the commission only with respect to safe- 22 ty, or the power authority of the state of New York, shall be subject to 23 the general assessment provided for under this subdivision. 24 Notwithstanding the provisions of subdivision one of this section, for 25 telephone corporations as defined in subdivision seventeen of section 26 two of this article, the total amount which may be charged such corpo- 27 rations for department expenses under the authority of subdivision one 28 of this section for any state fiscal year shall not exceed one-third of 29 one percentum of such corporation's gross operating revenue, over and 30 above five hundred thousand dollars, derived from intrastate utility 31 operations in the last preceding calendar year, or other twelve month 32 period as determined by the chairman. 33 § 2. This act shall take effect immediately. 34 PART F 35 Section 1. Section 210-B of the tax law is amended by adding a new 36 subdivision 55 to read as follows: 37 55. Credit for college to work program. (a) Allowance of credit. A 38 taxpayer who is a small business shall be allowed a credit, to be 39 computed as hereinafter provided, against the tax imposed by this arti- 40 cle, based upon its payment of tuition to an institution of higher 41 education on behalf of a qualified individual employee for a number of 42 years, as set forth in a written agreement between the small business 43 taxpayer and the individual employee. 44 (b) Tuition. For the purposes of this credit, the term "tuition" shall 45 mean the tuition and fees paid for the enrollment and attendance of a 46 qualified individual employee at an institution of higher education, as 47 well as monies paid for textbooks in connection with attendance at an 48 institution of higher education. Provided, however, any amounts which 49 have been paid for or reimbursed by any other scholarships or financial 50 aid, or tuition required for enrollment or attendance in a course ofA. 4553 8 1 study leading to the granting of a post baccalaureate or other graduate 2 degree, shall be excluded form the definition of "tuition". 3 (c) Institution of higher education. For the purposes of this credit, 4 the term "institution of higher education" shall mean any institution of 5 higher education, recognized and approved by the regents, or any succes- 6 sor organization, of the university of the state of New York or accred- 7 ited by a nationally recognized accrediting agency or association 8 accepted as such by the regents, or any successor organization, of the 9 university of the state of New York, which provides a course of study 10 leading to the granting of a post-secondary degree, certificate or 11 diploma. 12 (d) Qualified individual employee. For purposes of this credit, the 13 term "qualified individual employee" shall mean any individual employee 14 who is not a spouse, child or dependent of the taxpayer or any individ- 15 ual employee who is not a spouse, child or dependent of any officer or 16 employee of the taxpayer. 17 (e) Written agreement. For purposes of this credit, the term "written 18 agreement" shall mean a document signed and dated by both the small 19 business taxpayer and the qualified individual employee which contains 20 provisions including but not limited to the minimum salary which the 21 taxpayer will pay to the qualified individual upon completion of the 22 individual's degree; the required duration of employment upon completion 23 of the individual's degree; and the parties' respective responsibilities 24 in the event that the taxpayer ceases operations or later decides not to 25 offer employment to the individual upon completion of his/her degree or 26 in the event that the qualified individual fails to complete the degree 27 or to work for the taxpayer for the agreed upon term. 28 (f) Small business. For purposes of this credit, the term "small busi- 29 ness" shall mean any business with less than one hundred employees. 30 (g) Amount of credit. Notwithstanding the provision of any other law, 31 a taxpayer which provides for the payment of an individual employee's 32 tuition under the college to work program established by this subdivi- 33 sion, shall be allowed a credit against the tax imposed by this article, 34 to the extent of twenty-five percent of monies paid for each individ- 35 ual's tuition, but such credit shall not exceed five thousand dollars 36 for one year for each such qualified individual. 37 (h) Carryover. The credit allowed under this subdivision for any taxa- 38 ble year shall not reduce the tax due for such year to less than the 39 amount prescribed in paragraph (d) of subdivision one of section two 40 hundred ten of this article. Provided, however, if the amount of credit 41 allowable under this subdivision for any taxable year reduces the tax to 42 such amount, any amount of credit not deductible in such taxable year 43 may be carried over to the following year or years, and may be deducted 44 from the taxpayer's tax for such year or years. 45 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 46 of the tax law is amended by adding a new clause (xiv) to read as 47 follows: 48 (xiv) College to work program Amount of credit under 49 credit under subsection (s-1) subdivision fifty-five 50 of section two hundred ten-B 51 § 3. Section 606 of the tax law is amended by adding a new subsection 52 (s-1) to read as follows: 53 (s-1) Credit for college to work program. (1) Allowance of credit. A 54 taxpayer who is a small business shall be allowed a credit, to be 55 computed as hereinafter provided, against the tax imposed by this arti- 56 cle, based upon such taxpayer's payment of tuition to an institution ofA. 4553 9 1 higher education on behalf of a qualified individual employee in 2 exchange for the individual agreeing to work for the taxpayer for a 3 number of years, as set forth in a written agreement between the taxpay- 4 er and the individual. For the purpose of this subsection "small busi- 5 ness" shall mean a business which has one hundred or fewer employees. 6 (2) Tuition. For the purposes of this credit, the term "tuition" shall 7 mean the tuition and fees paid for the enrollment and attendance of an 8 individual at an institution of higher education, as well as monies paid 9 for textbooks in connection with attendance at an institution of higher 10 education. Provided, however, any amounts which have been paid for or 11 reimbursed by any other scholarships or financial aid, or tuition 12 required for enrollment or attendance in a course of study leading to 13 the granting of a post baccalaureate or other graduate degree, shall be 14 excluded from the definition of "tuition". 15 (3) Institution of higher education. For the purposes of this credit, 16 the term "institution of higher education" shall mean any institution of 17 higher education, recognized and approved by the regents, or any succes- 18 sor organization, of the university of the state of New York or accred- 19 ited by a nationally recognized accrediting agency or association 20 accepted as such by the regents, or any successor organization, of the 21 university of the state of New York, which provides a course of study 22 leading to the granting of a post-secondary degree, certificate or 23 diploma. 24 (4) Qualified individual employee. For purposes of this credit, the 25 term "qualified individual employee" shall mean any individual employee 26 who is not a spouse, child or dependent of the taxpayer or any individ- 27 ual employee who is not a spouse, child or dependent of any officer or 28 employee of the taxpayer. 29 (5) Written agreement. For purposes of this credit, the term "written 30 agreement" shall mean a document signed and dated by both the small 31 business taxpayer and the qualified individual employee which contains 32 provisions including but not limited to the minimum salary which the 33 taxpayer will pay to the qualified individual upon completion of the 34 individual's degree; the required duration of employment upon completion 35 of the individual's degree; and the parties' respective responsibilities 36 in the event that the taxpayer ceases operations or later decides not to 37 offer employment to the individual upon completion of his/her degree or 38 in the event that the qualified individual fails to complete the degree 39 or to work for the taxpayer for the agreed upon term. 40 (6) Small business. For purposes of this credit, the term "small busi- 41 ness" shall mean any business with less than one hundred employees. 42 (7) Amount of credit. Notwithstanding the provisions of any other law, 43 a taxpayer who provides for the payment of an individual employee's 44 tuition under the college to work program established by this 45 subsection, shall be allowed a credit against the tax imposed by this 46 article, to the extent of twenty-five percent of monies paid for each 47 individual's tuition, but such credit shall not exceed five thousand 48 dollars for one year for each such qualified individual. 49 (8) Carryover. If the amount of credit allowable under this subsection 50 for any taxable year exceeds the taxpayer's tax for such year, any 51 amount of credit not deductible in such taxable year may be carried over 52 to the following year or years and may be deducted from the taxpayer's 53 tax for such year or years. 54 § 4. This act shall take effect immediately and shall apply to all 55 taxable years commencing after January 1, 2020.A. 4553 10 1 PART G 2 Section 1. Article 50 and sections 1000, 1001, 1002 and 1003 of the 3 executive law, as renumbered by chapter 770 of the laws of 1978 are 4 renumbered article 52 and sections 1050, 1051, 1052 and 1053 and a new 5 article 50 is added to read as follows: 6 ARTICLE 50 7 DIVISION OF REGULATORY REVIEW AND ECONOMIC GROWTH 8 Section 1010. Definitions. 9 1011. Division of regulatory review and economic growth. 10 1012. General functions, powers and duties. 11 1013. Assistance of other state agencies. 12 1014. Regulation review. 13 1014-a. Regulations affecting small business. 14 1015. Division annual recommendations. 15 1016. Implementation of recommendations. 16 1017. Cost of regulation study. 17 § 1010. Definitions. When used in this article, the following terms 18 shall have the following meanings: 19 1. "Commissioner" means the commissioner of the division of regulatory 20 review and economic growth. 21 2. "Division" means the division of regulatory review and economic 22 growth created by this article. 23 3. "Permit" shall mean the whole or part of any state agency permit, 24 license, certificate, approval, registration, charter, or similar form 25 of permission or authority required by law or by state agency rule 26 having the force and effect of law, which is required for a business 27 undertaking, project or activity; provided, however, it shall not mean 28 individual licenses for practicing a profession prescribed in title 29 eight of the education law, filings under the uniform commercial code, 30 or routine licenses and permits for individual privileges, including 31 licenses for operating a motor vehicle and amateur sporting licenses, 32 such as for hunting and fishing. 33 4. "Rule" means a rule as defined in subparagraph (i) of paragraph (a) 34 of subdivision two of section one hundred two of the state administra- 35 tive procedure act, including rules of the workers' compensation board, 36 but does not include the rules of the state comptroller or attorney 37 general, rules regarding jurisdictional classifications pursuant to 38 subdivision one of section six of the civil service law, and the alter- 39 ation of hunting or fishing seasons pursuant to article eleven of the 40 environmental conservation law. 41 5. "State agency" means an agency as defined in subdivision one of 42 section one hundred two of the state administrative procedure act. 43 6. "Small business" shall have the same meaning as set forth in subdi- 44 vision twenty of section three hundred ten of this chapter. 45 § 1011. Division of regulatory review and economic growth. 1. There 46 is hereby created in the executive department the division of regulatory 47 review and economic growth. The head of the division shall be the 48 commissioner of the division who shall be appointed by the governor with 49 the consent of the senate and serve a term of five years. 50 2. The commissioner must have at least ten years of experience running 51 a for-profit business, with at least three years experience as the chief 52 executive officer, chief operating officer, chief financial officer, 53 president, owner, or any other title used for the highest ranking offi- 54 cer, administrator or manager of a for-profit business.A. 4553 11 1 3. The commissioner shall be appointed by the governor within thirty 2 days of the effective date of this section and within thirty days of the 3 expiration of every five year term thereafter, and upon confirmation of 4 the senate shall serve a term of five years effective from the date of 5 confirmation. If the senate rejects an appointment, the governor shall 6 have thirty days from the date of the rejection to appoint another 7 commissioner. 8 4. The commissioner may only be removed from office by a felony 9 conviction or a crime involving a violation of his or her oath of office 10 or by the assent of two-thirds of the members elected to each branch of 11 the legislature voting separately. 12 5. Such commissioner shall receive an annual salary to be fixed by the 13 governor within the amount made available therefor by appropriation and 14 shall be allowed his or her actual and necessary expenses in the 15 performance of his or her duties. 16 6. Upon appointment and until such term expires, the commissioner 17 shall not (a) participate in any partisan political party activities, 18 except that such candidate may register to vote as a member of any poli- 19 tical party and may vote in any party primary for candidates for nomi- 20 nation of the party in which he or she is registered to vote; (b) 21 endorse any candidate or political party; or (c) make contributions to 22 any candidate, political party committee, political action committee or 23 political committee pursuant to subdivision ten of section 14-114 of the 24 election law. 25 7. The commissioner shall direct the work of the division and shall be 26 the chief executive officer of the division. The commissioner may enter 27 into contracts and expend money, and appoint such officers and employees 28 as he or she may deem necessary, prescribe their duties, fix their 29 compensation, and provide for the reimbursement of their expenses, all 30 within amounts made available therefor by appropriation. Such staff 31 shall be management confidential employees with an understanding of 32 private sector business. 33 § 1012. General functions, powers and duties. The division of regula- 34 tory review and economic growth, by and through the commissioner or his 35 or her duly authorized officers and employees, shall have the following 36 functions, powers and duties: 37 1. To provide an oversight, review and analysis of the rules and regu- 38 latory processes of state agencies. 39 2. To make binding recommendations to the governor and legislature on 40 burdensome New York state codes, rules, regulations, regulatory proc- 41 esses, and permit requirements to eliminate or amend them, pursuant to 42 section one thousand fifteen of this article. 43 3. To review the environmental quality review process established 44 under article eight of the environmental conservation law and make 45 recommendations pursuant to subdivision two of this section to establish 46 a more efficient, predictable, timely, and transparent process, and to 47 ensure that the process does not stifle economic growth in New York 48 state. 49 4. To review permit requirements and the need by the state to require 50 such permits. The division shall make recommendations pursuant to subdi- 51 vision two of this section to eliminate, consolidate, simplify, expe- 52 dite, or otherwise improve permits, permit procedures, and paperwork 53 burdens affecting local governments, school districts or businesses. 54 5. To encourage and facilitate the participation of federal and local 55 government agencies in regulatory review.A. 4553 12 1 6. To establish an 800 hotline and website to provide businesses with 2 one contact number to direct questions and to provide assistance to 3 businesses in the state or businesses looking to open or expand in New 4 York state. Such hotline may be used to report regulatory burdens, state 5 agencies overreaching their power, excessive fines and to submit 6 requests for regulatory review by the commissioner. 7 7. To adopt such rules and regulations, procedures, instructions, and 8 forms as are necessary or desirable to carry out the functions, powers, 9 and duties imposed upon the division by this article. 10 8. To publish an annual report, after January first and before Febru- 11 ary first, commencing two thousand twenty-two, including all recommenda- 12 tions proposed by the division and those recommendations implemented by 13 the state during the prior calendar year. Such report shall include 14 specific details concerning estimated cost savings to the taxpayers from 15 proposed recommendations and actual cost savings to the taxpayers from 16 implemented recommendations. 17 § 1013. Assistance of other state agencies. To effectuate the purposes 18 of this article, the commissioner may request and shall be entitled to 19 receive from any state agency, and the same are authorized to provide, 20 such assistance, services, facilities, and data as will enable the divi- 21 sion to carry out its functions, powers and duties. 22 § 1014. Regulation review. 1. In developing a rule, each agency head 23 shall, prior to submitting a notice of proposed or revised rulemaking 24 for publication in the state register pursuant to section two hundred 25 two of the state administrative procedure act, submit to the commission- 26 er, in such form and manner as the commissioner may prescribe, the 27 complete text of the rule, any impact statements which would be required 28 by article two of the state administrative procedure act to propose the 29 rule, and any cost-benefit analysis, risk assessment and/or the results 30 of a negotiated rulemaking or policy dialogue undertaken in conjunction 31 with the development of the rule. 32 2. The commissioner shall review the agency's submission to determine 33 whether it is complete and in accordance with the goals, criteria and 34 requirements of this article and article two of the state administrative 35 procedure act, including whether the rule: 36 (a) is clearly within the authority delegated by law; 37 (b) is consistent with and necessary to achieve a specific legislative 38 intent of promoting economic growth or protecting the health and safety 39 of the public; 40 (c) is consistent with state statutory requirements; 41 (d) does not impose a mandate on local governments, school districts 42 or businesses that is not fully funded, except as specifically required 43 by state statute; 44 (e) is clearly written so that its meaning will be easily understood 45 by those persons affected by it; 46 (f) does not unnecessarily duplicate or exceed existing federal or 47 state statutes or rules; 48 (g) prescribes methodologies or requirements that allow regulated 49 parties flexibility and encourage innovation in meeting the legislative 50 or administrative requirements and objectives underlying the rule; 51 (h) is based on credible assessments, using recognized standards, of 52 the degree and nature of the risks which may be regulated, including a 53 comparison with everyday risks familiar to the public; 54 (i) gives preference to the least costly, least burdensome regulatory 55 and paperwork requirements needed to accomplish legislative and adminis- 56 trative objectives;A. 4553 13 1 (j) is based upon the best scientific, technical and economic informa- 2 tion that can reasonably and affordably be obtained; and 3 (k) if possible and practical, favors market-oriented solutions and 4 performance standards over command-and-control regulation. 5 3. If the commissioner determines that the submission is complete, 6 complies with the provisions of subdivision two of this section, will 7 promote economic growth, or is vital to protect the health and safety of 8 the public, the commissioner shall authorize the agency to submit the 9 rulemaking for publication in the state register pursuant to section two 10 hundred two of the state administrative procedure act. 11 4. If the commissioner determines the submission is not complete or 12 does not comply with the requirements of subdivision two of this 13 section, or is detrimental to economic growth in New York state, or is 14 not vital to protect the health and safety of the public, the commis- 15 sioner may reject the rule or return it to the agency, together with any 16 direction that the agency amend, prepare or revise the rule, any 17 supporting impact statements, cost benefit analysis, risk assessment, 18 and/or undertake a negotiated rulemaking or policy dialogue to develop a 19 rule for proposal. The division may assist the agency in developing a 20 proposal that meets the requirements of subdivision two of this section. 21 5. An agency may consult informally with the division regarding 22 proposed rules, supporting impact statements, and other documents at any 23 time prior to the submission of such materials pursuant to subdivision 24 one of this section. Such informal consultation shall not be binding on 25 the division or the agency. 26 6. No agency head shall submit a notice of proposed or revised rule- 27 making for publication in the state register pursuant to section two 28 hundred two of the state administrative procedure act, without express 29 approval by the commissioner. The commissioner, in his or her sole 30 discretion, may reject any particular rule or category of rules he or 31 she determines is detrimental to economic growth in New York state, or 32 is not vital to protect the health and safety of the public. The divi- 33 sions shall promptly notify the agency of any such rejection. 34 § 1014-a. Regulations affecting small business. 1. Prior to the 35 adoption of any proposed regulation that may have an adverse impact on 36 small businesses, each agency shall prepare an economic impact statement 37 that includes the following: 38 (a) an identification and estimate of the number of the small busi- 39 nesses subject to the proposed regulation; 40 (b) the projected reporting, record keeping and other administrative 41 costs required for compliance with the proposed regulation, including 42 the type of professional skills necessary for preparation of the report 43 or record; 44 (c) a statement of the probable effect on impacted small businesses; 45 and 46 (d) a description of any less intrusive or less costly alternative 47 methods of achieving the purpose of the proposed regulation. 48 2. Prior to the adoption of any proposed regulation, each agency shall 49 prepare a regulatory flexibility analysis with the goal of minimizing 50 adverse impact on small businesses. The agency must consider each of the 51 following methods of reducing the impact of the proposed regulation on 52 small businesses: 53 (a) the establishment of less stringent compliance or reporting 54 requirements for small businesses; 55 (b) the establishment of less stringent schedules or deadlines for 56 compliance or reporting requirements for small businesses;A. 4553 14 1 (c) the consolidation or simplification of compliance or reporting 2 requirements for small businesses; 3 (d) the establishment of performance standards for small businesses to 4 replace design or operational standards required in the proposed regu- 5 lation; and 6 (e) the exemption of small businesses from all or any part of the 7 requirements contained in the proposed regulation. 8 3. (a) Within four years of the effective date of this section, each 9 agency shall review all agency rules existing at the time of enactment 10 to determine whether such rules should be continued without change, or 11 should be amended or rescinded, consistent with the stated objectives of 12 those statutes, to minimize economic impact of the rules on small busi- 13 nesses. 14 (b) Rules adopted after the effective date of this section should be 15 reviewed every five years after the publication of such rules as the 16 final rule to ensure that they minimize economic impact on small busi- 17 nesses in a manner consistent with the stated objectives of applicable 18 statutes. 19 (c) In reviewing rules to minimize economic impact of the rule on 20 small businesses, the agency shall consider the following factors: 21 (i) the continued need for the rule; 22 (ii) the nature of complaints or comments received concerning the rule 23 from the public; 24 (iii) the complexity of the rule; 25 (iv) the extent to which the rule overlaps, duplicates or conflicts 26 with other federal, state and local governmental rules; and 27 (v) the length of time since the rule has been evaluated or the degree 28 to which technology, economic conditions, or other factors have changed 29 in the area affected by the rule. 30 § 1015. Division annual recommendations. On or before January first, 31 two thousand twenty and annually thereafter, the division shall transmit 32 to the governor and the legislature a report containing its recommenda- 33 tions, which shall include: 34 1. specific recommendations for repealing or amending New York state 35 codes, rules, regulations, regulatory processes, and permit requirements 36 as it deems necessary to lower costs for local governments, school 37 districts and businesses or promote economic growth; and 38 2. recommended dates by which such actions should occur. 39 § 1016. Implementation of recommendations. 1. Notwithstanding any 40 contrary provision of law, rule or regulation related to the repeal or 41 amendment of any New York state codes, rules, regulations, regulatory 42 processes, and permit requirements identified in the division's recom- 43 mendations, the secretary of state shall take all actions necessary to 44 implement, in a reasonable, cost-efficient manner, the recommendations 45 of the division pursuant to section one thousand fifteen of this arti- 46 cle, including, but not limited to coordination with state agencies, 47 authorities, and other parties as the commissioner deems appropriate. 48 2. The provisions of subdivision one of this section shall not apply: 49 (a) unless the governor has transmitted the division's report under 50 section one thousand fifteen of this article with his or her written 51 approval of the recommendations of the division pursuant to section one 52 thousand fifteen of this article to the secretary of state and transmit- 53 ted a message to the legislature stating his or her approval or 54 rejection of the report within five days of receiving such report; and 55 (b) if a majority of the members of each house of the legislature vote 56 to adopt a concurrent resolution rejecting the recommendations of theA. 4553 15 1 division pursuant to section one thousand fifteen of this article in 2 their entirety within sixty days, after receiving a message from the 3 governor under this subdivision. In no event shall the secretary of 4 state begin to implement the recommendations of the division pursuant to 5 section one thousand fifteen of this article prior to the expiration of 6 the legislature's sixty day review period. 7 § 1017. Cost of regulation study. The commissioner is hereby author- 8 ized and directed to prepare or have prepared a comprehensive study to 9 measure and report the cost of regulations to businesses throughout the 10 state of New York. 11 2. Such study shall be completed within eighteen months of the effec- 12 tive date of this section. 13 § 2. Paragraph (a) of subdivision 6-a of section 202 of the state 14 administrative procedure act, as amended by chapter 295 of the laws of 15 2017, is amended to read as follows: 16 (a) An agency shall transmit a copy of any rule making notice prepared 17 pursuant to this article and approved by the commissioner of the divi- 18 sion of regulatory review and economic growth pursuant to article fifty 19 of the executive law to the governor, the temporary president of the 20 senate, the speaker of the assembly, the minority leader of the senate, 21 the minority leader of the assembly and the administrative regulations 22 review commission at the time such notice is submitted to the secretary 23 of state for publication in the state register. Such transmittal shall 24 include the complete rule text, regulatory impact statement, regulatory 25 flexibility analysis, rural area flexibility analysis, or revisions 26 thereof, and any other information submitted to the secretary of state 27 pursuant to this article. 28 § 3. Section 86 of the legislative law, as added by chapter 689 of the 29 laws of 1978, is amended to read as follows: 30 § 86. Administrative regulations review commission. There is hereby 31 created an administrative regulations review commission to consist of 32 two members of the senate to be appointed by the temporary president of 33 the senate, two members of the assembly to be appointed by the speaker 34 of the assembly, [one member] two members of the senate to be appointed 35 by the minority leader of the senate and [one member] two members of the 36 assembly to be appointed by the minority leader of the assembly. The 37 temporary president of the senate and the speaker of the assembly shall 38 each appoint a co-chairman from among the commission membership. Any 39 vacancies shall be filled in the same manner as the original appoint- 40 ment. Such appointees shall serve at the pleasure of the respective 41 legislative member making such appointment. 42 § 4. Section 87 of the legislative law, as added by chapter 689 of the 43 laws of 1978, is amended to read as follows: 44 § 87. Powers and duties. 1. The commission shall exercise continuous 45 oversight of the process of rule making and examine rules, as defined in 46 subdivision two of section one hundred two of the state administrative 47 procedure act, adopted or proposed by each agency with respect to (i) 48 statutory authority, (ii) compliance with legislative intent, (iii) 49 impact on the economy and on the government operations of the state and 50 its local governments, and (iv) impact on affected parties; and, in 51 furtherance of such duties, may examine other issues it deems appropri- 52 ate. For purpose of this article, the term agency shall mean any depart- 53 ment, board, bureau, commission, division, office, council, committee or 54 officer of the state or a public benefit corporation or public authority 55 at least one of whose members is appointed by the governor.A. 4553 16 1 2. The commission shall review any legislation requiring a commission- 2 er or agency as defined by subdivision one of section one hundred two of 3 the state administrative procedure act, to promulgate any codes, rules 4 and regulations necessary for the implementation and make recommenda- 5 tions to the members of the legislature. Such recommendations should 6 include the commission's approval if the legislation is deemed necessary 7 to protect the health and safety of the public or the commission's 8 disapproval if such legislation is deemed detrimental to economic growth 9 in New York state, or is not vital to protect the health and safety of 10 the public. 11 3. The commission shall review New York state laws that result in the 12 promulgation of codes, rules or regulations by a commissioner or agency 13 as defined by subdivision one of section one hundred two of the state 14 administrative procedure act, or any laws the commission deems a regula- 15 tory burden on local governments, school districts or businesses and 16 make recommendations to the members of the legislature. Such recommenda- 17 tions should include the commission's request for the repeal of laws it 18 deems increase costs for local governments, school districts or busi- 19 nesses or are detrimental to economic growth in New York state, or are 20 not vital to protect the health and safety of the public. 21 4. The commission may employ such staff and retain such consultants 22 and expert services as may be necessary and fix their compensation and 23 expenses within the amounts appropriated therefor. Employment by the 24 commission shall be deemed to be employment by the legislature for all 25 purposes. 26 [3] 5. The commission shall have the power, subject to the provisions 27 of section seventy-three of the civil rights law, to hold hearings, 28 subpoena witnesses, administer oaths, take testimony and compel the 29 production of books, papers, documents and other evidence in furtherance 30 of its duties; provided, however, that no subpoena shall issue except 31 upon the affirmative vote of a majority of the whole membership of the 32 commission. The commission may request and shall receive from all agen- 33 cies such assistance and data as will enable it properly to consummate 34 any such examination, and review. 35 § 5. Section 88 of the legislative law, as amended by chapter 850 of 36 the laws of 1990, is amended to read as follows: 37 § 88. Reports. The commission shall, [from time to time] annually, 38 report its findings and recommendations to the governor, the temporary 39 president of the senate and the speaker of the assembly, the minority 40 leader of the senate, the minority leader of the assembly, and to the 41 members of the legislature, and may at any time make recommendations to 42 the division of regulatory review and economic growth and an agency 43 based upon its review of that agency's rule making process, or any of 44 the agency's proposed, revised or adopted rules. 45 § 6. The legislative law is amended by adding a new section 88-a to 46 read as follows: 47 § 88-a. Regulatory Wednesdays. 1. Every Wednesday, which is a sched- 48 uled session day for the legislature in every week beginning with a 49 scheduled session day on Monday, shall be deemed regulatory Wednesday. 50 The commission shall be required to meet on every regulatory Wednesday 51 to perform its powers and duties pursuant to section eighty-seven of 52 this article. 53 2. On every regulatory Wednesday, the senate and assembly shall take 54 up any bills on any order of third reading that are before each respec- 55 tive house for final disposition, that have gained the approval of the 56 commission prior to taking up any other bill on any order of third read-A. 4553 17 1 ing, unless such action is waived, without debate, upon a majority vote 2 of the members present. 3 § 7. Severability clause. If any clause, sentence, paragraph, subdivi- 4 sion, section or part of this act shall be adjudged by any court of 5 competent jurisdiction to be invalid, such judgment shall not affect, 6 impair, or invalidate the remainder thereof, but shall be confined in 7 its operation to the clause, sentence, paragraph, subdivision, section 8 or part thereof directly involved in the controversy in which such judg- 9 ment shall have been rendered. It is hereby declared to be the intent of 10 the legislature that this act would have been enacted even if such 11 invalid provisions had not been included herein. 12 § 8. This act shall take effect on the one hundred twentieth day after 13 it shall have become a law and shall apply to rules and revised rules to 14 be submitted for publication in the state register on and after such 15 date. 16 PART H 17 Section 1. The commissioner of the department of economic development 18 shall develop and implement a "regulatory amnesty" period to allow for 19 small businesses to remedy rules or regulations violations before any 20 violations or sanctions are levied. Such regulatory amnesty period must 21 be at least six months. If a small business remedies the violation with- 22 in the time period established by the commissioner, such business shall 23 not be subjected to fines or penalties. 24 § 2. This act shall take effect immediately. 25 PART I 26 Section 1. The legislative law is amended by adding a new section 51-a 27 to read as follows: 28 § 51-a. Moratorium on unfunded mandates. 1. Definitions. As used in 29 this section, the following terms shall have the following meanings: 30 (a) "Local government" means a county, city, town, village, school 31 district, or special district. 32 (b) "Small business" means any business with less than one hundred 33 employees. 34 (c) "Net additional cost" means the cost or costs incurred or antic- 35 ipated to be incurred within a one year period by a local government in 36 performing or administering any program, project, or activity after 37 subtracting therefrom any revenues received or receivable by such local 38 government in relation to such program, project, or activity, including 39 but not limited to: (i) fees charged to the recipients of such program, 40 project, or activity; (ii) state or federal funds received for such 41 program, project, or activity; and (iii) an offsetting savings resulting 42 from the diminution or elimination of any other program, project, or 43 activity that state law requires such local government to provide or 44 undertake. 45 (d) "Unfunded mandate" means: (i) any state law that requires a local 46 government to provide or undertake any new program, project or activity 47 that results in an annual net additional cost to any local government in 48 excess of ten thousand dollars or an aggregate annual net additional 49 cost to all local governments within the state in excess of one million 50 dollars; or (ii) any state law that requires a local government to 51 provide a higher level of service or funding for an existing program, 52 project or activity that results in an annual net additional cost to anyA. 4553 18 1 local government in excess of ten thousand dollars or an aggregate annu- 2 al net additional cost to all local governments within the state in 3 excess of one million dollars; or (iii) any state law that requires a 4 local government to grant any new property tax exemption or that broad- 5 ens the eligibility or increases the dollar amount of any existing prop- 6 erty tax exemption, on property that otherwise would have generated 7 revenue under the current property tax rate of such local government in 8 excess of ten thousand dollars in any local government or in excess of 9 one million dollars statewide; or (iv) any state law with a legal 10 requirement that would otherwise likely have the effect of raising prop- 11 erty taxes in excess of ten thousand dollars in any local government or 12 in excess of one million dollars statewide; or (v) any state law that 13 requires a small business to undertake any new program, project or 14 activity that results in an annual net additional cost to the business. 15 2. Moratorium on unfunded mandates. Notwithstanding any other 16 provision of law, no unfunded mandates shall be enacted. 17 3. Exemptions. (a) A state law shall not be considered an unfunded 18 mandate where such law: (i) is required by a court order or judgment; or 19 (ii) is provided at the option of the local government under a law that 20 is permissive rather than mandatory; or (iii) results from the passage 21 of a home rule message whereby a local government requests authority to 22 implement the program or service specified in the statute, and the stat- 23 ute imposes costs only upon that local government which requests the 24 authority to impose the program or service; or (iv) is required by stat- 25 ute or executive order that implements a federal law or regulation and 26 results from costs mandated by the federal government to be borne at the 27 local level, unless the statute or executive order results in costs 28 which exceed the costs mandated by the federal government; or (v) is 29 imposed on both government and non-government entities in the same or 30 substantially similar circumstances; or (vi) repeals or revises a state 31 law to ease an existing requirement that a local government provide or 32 undertake a program, project, or activity, or reapportions the costs of 33 activities between local governments; or (vii) is necessary to protect 34 against an immediate threat to public health or safety. 35 (b) The effective date of any act establishing a mandate shall provide 36 a reasonable time for the state and any local government to plan imple- 37 mentation thereof and shall be consistent with the availability of 38 required funds. 39 § 2. Section 51 of the legislative law, as added by chapter 985 of the 40 laws of 1983, is amended to read as follows: 41 § 51. Fiscal [impact] notes on bills affecting political subdivisions. 42 1. For the purpose of this section, the term "political subdivision" 43 means any county, city, town, village, special district or school 44 district. 45 2. [The legislature shall by concurrent resolution of the senate and46assembly prescribe rules requiring fiscal notes to accompany, on a sepa-47rate form, bills and amendments to bills, except as otherwise prescribed48by such rules, which] A bill that would substantially affect the reven- 49 ues or expenses, or both, of any political subdivision shall contain a 50 fiscal note stating the estimated annual cost to the political subdivi- 51 sion affected and the source of such estimate. 52 3. Fiscal notes shall not, however, be required for bills: (a) subject 53 to the provisions of section fifty of this chapter, or (b) accompanied 54 by special home rule requests submitted by political subdivisions, or 55 (c) which provide discretionary authority to political subdivisions, or 56 (d) submitted pursuant to section twenty-four of the state finance law.A. 4553 19 1 4. If the estimate or estimates contained in a fiscal note are inaccu- 2 rate, such inaccuracies shall not affect, impair or invalidate such 3 bill. 4 § 3. This act shall take effect immediately, provided, however, that 5 section one of this act shall only apply to laws enacted after such 6 effective date. 7 § 3. Severability clause. If any clause, sentence, paragraph, subdivi- 8 sion, section or part of this act shall be adjudged by any court of 9 competent jurisdiction to be invalid, such judgement shall not affect, 10 impair, or invalidate the remainder thereof, but shall be confined in 11 its operation to the clause, sentence, paragraph, subdivision, section 12 or part thereof directly involved in the controversy in which such judg- 13 ment shall have been rendered. It is hereby declared to be the intent of 14 the legislature that this act would have been enacted even if such 15 invalid provisions had not been included herein. 16 § 4. This act shall take effect immediately provided, however, that 17 the applicable effective date of Parts A through I of this act shall be 18 as specifically set forth in the last section of such Parts.