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.