Bill Text: NY S04943 | 2009-2010 | General Assembly | Introduced
Bill Title: Establishes an Empire state film post production tax credit against personal and corporate franchise taxes for a portion of qualified post production costs attributable to the use of tangible property or services within the state; directs the commissioner of taxation and finance to withhold 7% of such credit and to deposit the revenue therefrom into the New York state post production internship education and development program fund; monies from such fund shall be disbursed for the payment of tuition for post production interns.
Spectrum: Partisan Bill (Democrat 8-0)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO CULTURAL AFFAIRS, TOURISM, PARKS AND RECREATION [S04943 Detail]
Download: New_York-2009-S04943-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
4943
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. SERRANO -- read twice and ordered printed, and when
printed to be committed to the Committee on Cultural Affairs, Tourism,
Parks and Recreation
AN ACT to amend the tax law, in relation to an empire state film post
production tax credit and to amend the state finance law, in relation
to establishing the New York state post production internship educa-
tion and development program fund; and providing for the repeal of
such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The tax law is amended by adding a new section 30 to read
2 as follows:
3 S 30. EMPIRE STATE FILM POST PRODUCTION CREDIT. (A) ALLOWANCE OF CRED-
4 IT. (1) A TAXPAYER WHICH IS A FILM PRODUCTION COMPANY OR A QUALIFIED
5 FILM PRODUCTION COMPANY, AND WHICH IS SUBJECT TO TAX UNDER ARTICLE
6 NINE-A OR TWENTY-TWO OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT AGAINST
7 SUCH TAX, PURSUANT TO THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF
8 THIS SECTION TO BE COMPUTED AS PROVIDED IN THIS SUBDIVISION.
9 (2) (I) THE AMOUNT OF THE CREDIT SHALL BE THE PRODUCT (OR PRO RATA
10 SHARE OF THE PRODUCT, IN THE CASE OF A MEMBER OF A PARTNERSHIP) OF TEN
11 PERCENT AND THE QUALIFIED POST PRODUCTION COSTS PAID IN THE PRODUCTION
12 OF A QUALIFIED FILM AT A QUALIFIED POST PRODUCTION FACILITY.
13 (II) IF A TAXPAYER IS ELIGIBLE FOR THE FILM PRODUCTION CREDIT PURSUANT
14 TO SECTION TWENTY-FOUR OF THIS ARTICLE, AND THE POST PRODUCTION COSTS
15 OTHERWISE MEET THE REQUIREMENTS OF SUBPARAGRAPH (I) OF THIS PARAGRAPH,
16 THE AMOUNT OF THE POST PRODUCTION CREDIT ALLOWED SUCH TAXPAYER SHALL BE
17 ENHANCED BY AN ADDITIONAL FIVE PERCENT WITH RESPECT TO SUCH QUALIFIED
18 POST PRODUCTION COSTS.
19 (3) A TAXPAYER SHALL NOT BE ELIGIBLE FOR THE CREDIT ESTABLISHED BY
20 THIS SECTION UNLESS THE QUALIFIED POST PRODUCTION COSTS AT A QUALIFIED
21 POST PRODUCTION FACILITY MEET OR EXCEED SEVENTY-FIVE PERCENT OF THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09124-01-9
S. 4943 2
1 TOTAL POST PRODUCTION COSTS PAID OR INCURRED IN THE POST PRODUCTION OF
2 THE QUALIFIED FILM AT ANY POST PRODUCTION FACILITY. THE CREDIT SHALL BE
3 ALLOWED FOR THE TAXABLE YEAR IN WHICH THE PRODUCTION OF SUCH QUALIFIED
4 FILM IS COMPLETED.
5 (4) NO QUALIFIED POST PRODUCTION COSTS USED BY A TAXPAYER EITHER AS
6 THE BASIS FOR THE ALLOWANCE OF THE CREDIT PROVIDED FOR UNDER THIS
7 SECTION OR USED IN THE CALCULATION OF THE CREDIT PROVIDED FOR UNDER THIS
8 SECTION SHALL BE USED BY SUCH TAXPAYER TO CLAIM ANY OTHER CREDIT ALLOWED
9 PURSUANT TO THIS CHAPTER.
10 (B) DEFINITIONS. AS USED IN THIS SECTION THE FOLLOWING TERMS SHALL
11 HAVE THE FOLLOWING MEANINGS:
12 (1) "QUALIFIED FILM PRODUCTION COMPANY" AND "QUALIFIED FILM" SHALL
13 HAVE THE SAME MEANING AS ARE ASCRIBED TO SUCH TERMS BY SECTION
14 TWENTY-FOUR OF THIS ARTICLE.
15 (2) "FILM PRODUCTION COMPANY" IS A CORPORATION, PARTNERSHIP, LIMITED
16 PARTNERSHIP, OR OTHER ENTITY OR INDIVIDUAL WHICH OR WHO IS PRINCIPALLY
17 ENGAGED IN THE PRODUCTION OF A QUALIFIED FILM AND CONTROLS THE QUALIFIED
18 FILM DURING PRODUCTION.
19 (3) "POST PRODUCTION COSTS" MEANS PRODUCTION OF ORIGINAL CONTENT FOR A
20 QUALIFIED FILM EMPLOYING TRADITIONAL, EMERGING AND NEW WORKFLOW TECH-
21 NIQUES USED IN POST-PRODUCTION FOR PICTURE, SOUND AND MUSIC EDITORIAL,
22 RERECORDING AND MIXING, VISUAL EFFECTS, GRAPHIC DESIGN, ORIGINAL SCOR-
23 ING, ANIMATION, AND MUSICAL COMPOSITION; BUT SHALL NOT INCLUDE THE
24 EDITING OF PREVIOUSLY PRODUCED CONTENT FOR A QUALIFIED FILM.
25 (4) "POST PRODUCTION FACILITY" MEANS A BUILDING AND/OR COMPLEX OF
26 BUILDINGS AND THEIR IMPROVEMENTS ON WHICH FILM ARE INTENDED TO BE POST
27 PRODUCED.
28 (5) "QUALIFIED POST PRODUCTION FACILITY" MEANS A POST PRODUCTION
29 FACILITY LOCATED IN THE STATE, ENGAGED IN FINISHING A QUALIFIED FILM.
30 (C) WITHHOLDING OF PORTION OF CREDIT. NOTWITHSTANDING ANY OTHER
31 PROVISION OF LAW TO THE CONTRARY, THE AMOUNT SHALL WITHHOLD FROM ANY
32 CREDIT ALLOWED A TAXPAYER PURSUANT TO THIS SECTION, AN AMOUNT EQUAL TO
33 SEVEN PERCENT OF SUCH CREDIT CLAIMED BY THE TAXPAYER. ALL MONIES WITH-
34 HELD PURSUANT TO THIS SUBDIVISION SHALL BE CREDITED AND PAID INTO THE
35 NEW YORK STATE POST PRODUCTION INTERNSHIP EDUCATION AND DEVELOPMENT
36 PROGRAM FUND ESTABLISHED BY SECTION NINETY-ONE-H OF THE STATE FINANCE
37 LAW.
38 (D) LIMITATION ON CREDIT. (1) THE AGGREGATE AMOUNT OF TAX CREDITS
39 AUTHORIZED PURSUANT TO THIS SECTION SHALL NOT EXCEED SEVEN MILLION
40 DOLLARS IN EACH OF TWO THOUSAND NINE, TWO THOUSAND TEN AND TWO THOUSAND
41 ELEVEN TAXABLE YEARS.
42 (2) THE AGGREGATE AMOUNT OF TAX CREDITS EACH TAXABLE YEAR SHALL BE
43 ALLOCATED BY THE GOVERNOR'S OFFICE FOR MOTION PICTURE AND TELEVISION
44 DEVELOPMENT AMONG TAXPAYERS IN ORDER OF PRIORITY BASED UPON THE DATE OF
45 FILING AN APPLICATION WITH SUCH OFFICE FOR ALLOCATION OF A FILM POST
46 PRODUCTION CREDIT. IF THE TOTAL AMOUNT OF ALLOCATED CREDITS APPLIED FOR
47 DURING ANY TAXABLE YEAR EXCEEDS THE AGGREGATE AMOUNT THEREOF AUTHORIZED
48 BY PARAGRAPH ONE OF THIS SUBDIVISION, SUCH EXCESS SHALL BE DEEMED TO
49 HAVE BEEN APPLIED FOR ON THE FIRST DAY OF THE IMMEDIATELY SUBSEQUENT
50 TAXABLE YEAR.
51 (E) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
52 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
53 (1) ARTICLE 9-A: SECTION 210: SUBDIVISION 41.
54 (2) ARTICLE 22: SECTION 606: SUBSECTION (QQ).
55 S 2. Section 210 of the tax law is amended by adding a new subdivision
56 41 to read as follows:
S. 4943 3
1 41. EMPIRE STATE FILM POST PRODUCTION CREDIT. (A) ALLOWANCE OF CREDIT.
2 A TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION THIRTY OF THIS CHAPTER
3 SHALL BE ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN SUCH SECTION
4 THIRTY AGAINST THE TAX IMPOSED BY THIS ARTICLE.
5 (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
6 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
7 THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF THIS
8 SECTION. PROVIDED, HOWEVER, THAT IF THE AMOUNT OF THE CREDIT ALLOWABLE
9 UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH
10 AMOUNT, FIFTY PERCENT OF THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT
11 OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
12 SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE
13 PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
14 THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON. THE
15 BALANCE OF SUCH CREDIT NOT CREDITED OR REFUNDED IN SUCH TAXABLE YEAR MAY
16 BE A CARRY OVER TO THE IMMEDIATELY SUCCEEDING TAXABLE YEAR AND MAY BE
17 DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR. THE EXCESS, IF ANY, OF
18 THE AMOUNT OF THE CREDIT OVER THE TAX FOR SUCH SUCCEEDING YEAR SHALL BE
19 TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
20 ANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS
21 CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF SECTION
22 ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST
23 SHALL BE PAID THEREON.
24 S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
25 of the tax law, as amended by section 2 of part ZZ-1 of chapter 57 of
26 the laws of 2008, is amended to read as follows:
27 (B) shall be treated as the owner of a new business with respect to
28 such share if the corporation qualifies as a new business pursuant to
29 paragraph (j) of subdivision twelve of section two hundred ten of this
30 chapter.
31 The corporation's credit base under
32 section two hundred ten or section
33 With respect to the following fourteen hundred fifty-six of this
34 credit under this section: chapter is:
35 Investment tax credit Investment credit base
36 under subsection (a) or qualified
37 rehabilitation
38 expenditures under
39 subdivision twelve of
40 section two hundred ten
41 Empire zone Cost or other basis
42 investment tax credit under subdivision
43 under subsection (j) twelve-B
44 of section two hundred
45 ten
46 Empire zone Eligible wages under
47 wage tax credit subdivision nineteen of
48 under subsection (k) section two hundred ten
49 or subsection (e) of
50 section fourteen hundred
51 fifty-six
S. 4943 4
1 Empire zone Qualified investments
2 capital tax credit and contributions under
3 under subsection (l) subdivision twenty of
4 section two hundred ten
5 or subsection (d) of
6 section fourteen hundred
7 fifty-six
8 Agricultural property tax Allowable school
9 credit under subsection (n) district property taxes under
10 subdivision twenty-two of
11 section two hundred ten
12 Credit for employment Qualified first-year wages or
13 of persons with dis- qualified second-year wages
14 abilities under under subdivision
15 subsection (o) twenty-three of section
16 two hundred ten
17 or subsection (f)
18 of section fourteen
19 hundred fifty-six
20 Employment incentive Applicable investment credit
21 credit under subsec- base under subdivision
22 tion (a-1) twelve-D of section two
23 hundred ten
24 Empire zone Applicable investment
25 employment credit under sub-
26 incentive credit under division twelve-C
27 subsection (j-1) of section two hundred ten
28 Alternative fuels credit Cost under subdivision
29 under subsection (p) twenty-four of section two
30 hundred ten
31 Qualified emerging Applicable credit base
32 technology company under subdivision twelve-E
33 employment credit of section two hundred ten
34 under subsection (q)
35 Qualified emerging Qualified investments under
36 technology company subdivision twelve-F of
37 capital tax credit section two hundred ten
38 under subsection (r)
39 Credit for purchase of an Cost of an automated
40 automated external defibrillator external defibrillator under
41 under subsection (s) subdivision twenty-five of
42 section two hundred ten
43 or subsection (j) of section
44 fourteen hundred fifty-six
45 Low-income housing Credit amount under
46 credit under subsection (x) subdivision thirty
47 of section two hundred ten or
S. 4943 5
1 subsection (l) of section
2 fourteen hundred fifty-six
3 Credit for transportation Amount of credit under sub-
4 improvement contributions division thirty-two of section
5 under subsection (z) two hundred ten or subsection
6 (n) of section fourteen
7 hundred fifty-six
8 QEZE credit for real property Amount of credit under
9 taxes under subsection (bb) subdivision twenty-seven of
10 section two hundred ten or
11 subsection (o) of section
12 fourteen hundred fifty-six
13 QEZE tax reduction credit Amount of benefit period
14 under subsection (cc) factor, employment increase factor
15 and zone allocation
16 factor (without regard
17 to pro ration) under
18 subdivision twenty-eight of
19 section two hundred ten or
20 subsection (p) of section
21 fourteen hundred fifty-six
22 and amount of tax factor
23 as determined under
24 subdivision (f) of section sixteen
25 Green building credit Amount of green building credit
26 under subsection (y) under subdivision thirty-one
27 of section two hundred ten
28 or subsection (m) of section
29 fourteen hundred fifty-six
30 Credit for long-term Qualified costs under
31 care insurance premiums subdivision twenty-five-a of
32 under subsection (aa) section two hundred ten
33 or subsection (k) of section
34 fourteen hundred fifty-six
35 Brownfield redevelopment Amount of credit
36 credit under subsection under subdivision
37 (dd) thirty-three of section
38 two hundred ten
39 or subsection (q) of
40 section fourteen hundred
41 fifty-six
42 Remediated brownfield Amount of credit under
43 credit for real property subdivision thirty-four
44 taxes for qualified of section two hundred
45 sites under subsection ten or subsection (r) of
46 (ee) section fourteen hundred
47 fifty-six
S. 4943 6
1 Environmental Amount of credit under
2 remediation subdivision thirty-five of
3 insurance credit under section two hundred
4 subsection (ff) ten or subsection
5 (s) of section
6 fourteen hundred
7 fifty-six
8 Empire state film production Amount of credit for qualified
9 credit under subsection (gg) production costs in production
10 of a qualified film under
11 subdivision thirty-six of
12 section two hundred ten
13 Qualified emerging Qualifying expenditures and
14 technology company facilities, development activities under
15 operations and training credit subdivision twelve-G of section
16 under subsection (nn) two hundred ten
17 Security training tax Amount of credit
18 credit under under subdivision thirty-seven
19 subsection (ii) of section two hundred ten or
20 under subsection (t) of
21 section fourteen hundred fifty-six
22 Credit for qualified fuel Amount of credit under
23 cell electric generating equipment subdivision thirty-seven
24 expenditures under subsection (g-2) of section two hundred ten
25 or subsection (t) of
26 section fourteen hundred
27 fifty-six
28 Empire state commercial production Amount of credit for qualified
29 credit under subsection (jj) production costs in production
30 of a qualified commercial under
31 subdivision thirty-eight of sec-
32 tion two hundred ten
33 Biofuel production Amount of credit
34 tax credit under under subdivision
35 subsection (jj) thirty-eight of
36 section two hundred ten
37 Clean heating fuel credit Amount of credit under
38 under subsection (mm) subdivision thirty-nine of
39 section two hundred ten
40 Credit for rehabilitation Amount of credit under
41 of historic properties subdivision forty of
42 under subsection (oo) [subsection] SECTION
43 two hundred ten
44 Credit for companies who Amount of credit under
45 provide transportation subdivision forty of
46 to individuals section two hundred ten
S. 4943 7
1 with disabilities
2 under subsection (oo)
3 EMPIRE STATE FILM AMOUNT OF CREDIT FOR
4 POST PRODUCTION QUALIFIED POST PRODUCTION
5 CREDIT UNDER COSTS OF A QUALIFIED FILM
6 SUBSECTION (QQ) UNDER SUBDIVISION FORTY-ONE OF
7 SECTION TWO HUNDRED TEN
8 S 4. Section 606 of the tax law is amended by adding a new subsection
9 (qq) to read as follows:
10 (QQ) EMPIRE STATE FILM POST PRODUCTION CREDIT. (1) ALLOWANCE OF CRED-
11 IT. A TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION THIRTY OF THIS CHAP-
12 TER SHALL BE ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN SUCH SECTION
13 THIRTY AGAINST THE TAX IMPOSED BY THIS ARTICLE.
14 (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER
15 THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
16 YEAR, FIFTY PERCENT OF THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF
17 TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
18 SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE
19 PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
20 THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON. THE
21 BALANCE OF SUCH CREDIT NOT CREDITED OR REFUNDED IN SUCH TAXABLE YEAR MAY
22 BE CARRIED OVER TO THE IMMEDIATELY SUCCEEDING TAXABLE YEAR AND MAY BE
23 DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR. THE EXCESS, IF ANY, OF
24 THE AMOUNT OF THE CREDIT OVER THE TAX FOR SUCH SUCCEEDING YEAR SHALL BE
25 TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
26 ANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS
27 CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF SECTION
28 ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST
29 SHALL BE PAID THEREON.
30 S 5. The state finance law is amended by adding a new section 91-h to
31 read as follows:
32 S 91-H. NEW YORK STATE POST PRODUCTION INTERNSHIP EDUCATION AND DEVEL-
33 OPMENT PROGRAM FUND. 1. THERE IS HEREBY ESTABLISHED, IN THE JOINT CUSTO-
34 DY OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE COMPTROLLER, A
35 SPECIAL FUND TO BE KNOWN AS THE "NEW YORK STATE POST PRODUCTION INTERN-
36 SHIP EDUCATION AND DEVELOPMENT PROGRAM FUND".
37 2. SUCH FUND SHALL CONSIST OF ALL REVENUE CREDITED THERETO PURSUANT TO
38 SUBDIVISION (C) OF SECTION THIRTY OF THE TAX LAW, AND ALL OTHER MONEYS
39 APPROPRIATED, CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND OR
40 SOURCE PURSUANT TO LAW. NOTHING IN THIS SECTION SHALL BE DEEMED TO
41 PREVENT THE STATE FROM RECEIVING GRANTS, GIFTS OR BEQUESTS FOR THE
42 PURPOSES OF THE FUND AS DEFINED IN THIS SECTION AND DEPOSITING THEM INTO
43 THE FUND ACCORDING TO LAW.
44 3. THE MONIES IN THE FUND, UPON APPROPRIATION SHALL ONLY BE EXPENDED
45 FOR THE PAYMENT OF TUITION ON BEHALF OF QUALIFIED INTERNS PARTICIPATING
46 IN POST PRODUCTION INTERNSHIPS WITH POST PRODUCTION COMPANIES. MONIES
47 SHALL BE PAYABLE FROM THE FUND FOR SUCH PURPOSE ON THE AUDIT AND WARRANT
48 OF THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSION-
49 ER OF EDUCATION.
50 4. FOR THE PURPOSES FOR THIS SECTION, "POST PRODUCTION INTERNSHIP"
51 MEANS AN INTERNSHIP IN A QUALIFIED POST PRODUCTION FACILITY, AS DEFINED
52 IN SECTION THIRTY OF THE TAX LAW THAT HAS BEEN APPROVED BY THE CHANCEL-
53 LOR OF THE STATE UNIVERSITY OF NEW YORK, THE BOARD OF TRUSTEES OF THE
54 CITY UNIVERSITY OF NEW YORK, OR THE CHIEF ADMINISTRATIVE OFFICER OF ANY
55 PRIVATE COLLEGE OR UNIVERSITY FOR THE PURPOSE OF PROVIDING PRODUCTION
S. 4943 8
1 EXPERIENCE AND SKILL DEVELOPMENT. NO SUCH INTERNSHIP SHALL BE ELIGIBLE
2 FOR TUITION COST REIMBURSEMENT UNLESS IT GRANTS ACADEMIC CREDIT TO
3 PARTICIPATING STUDENTS.
4 S 6. This act shall take effect immediately and shall apply to taxable
5 years beginning on or after January 1, 2010; provided, however that the
6 empire state film production credit under subsection (gg), the empire
7 state commercial production credit under subsection (jj) and the credit
8 for companies who provide transportation to individuals with disabili-
9 ties under subsection (oo) of section 606 of the tax law contained in
10 section three of this act shall expire on the same date as provided in
11 section 9 of part P of chapter 60 of the laws of 2004, as amended,
12 section 10 of part V of chapter 62 of the laws of 2006, as amended and
13 section 5 of chapter 522 of the laws of 2006, as amended, respectively;
14 and provided further that the provisions of this act shall expire and be
15 deemed repealed on the same date as section 9 of part P of chapter 60 of
16 the laws of 2004, as amended.
