STATE OF NEW YORK ________________________________________________________________________ 6783 2017-2018 Regular Sessions IN SENATE June 16, 2017 ___________ Introduced by Sens. HELMING, DeFRANCISCO, FUNKE, GRIFFO, LITTLE, O'MARA, ORTT, RITCHIE, ROBACH, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to create the Lake Ontario-St. Lawrence Seaway flood recovery and International Joint Commission Plan 2014 mitigation grant program (Part A); providing for real property tax refunds and credits for participation in the Lake Ontario and connected waterways assessment relief act; and to amend the local finance law in relation to the financing of such refunds and credits (Part B); and to amend the tax law, in relation to exempting certain distributions from eligible retirement plans for income tax purposes (Part C) The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act enacts into law major components of legislation 2 relating to creating the Lake Ontario - St. Lawrence Seaway flood recov- 3 ery and International Joint Commission Plan 2014 mitigation grant 4 program and establishing real property tax refunds and credits for 5 participation in the Lake Ontario and connected waterways assessment 6 relief act. Each component is wholly contained within a Part identified 7 as Parts A through C. The effective date for each particular provision 8 contained within such Part is set forth in the last section of such 9 Part. Any provision in any section contained within a Part, including 10 the effective date of the Part, which makes a reference to a section "of 11 this act", when used in connection with that particular component, shall 12 be deemed to mean and refer to the corresponding section of the Part in 13 which it is found. Section three of this act sets forth the general 14 effective date of this act. 15 PART A EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13162-09-7S. 6783 2 1 Section 1. There is hereby created the Lake Ontario-St. Lawrence 2 Seaway flood recovery and International Joint Commission Plan 2014 miti- 3 gation grant program. 4 1. When used in this act, the term "covered waterway" shall mean Lake 5 Ontario, the St. Lawrence river, Seneca lake, the Seneca river, the 6 Oswego river, the Oneida river, Oneida lake and Cross lake. 7 2. (a) Small businesses, farms, owners of multiple dwellings, homeown- 8 ers associations, and not-for-profit organizations that sustained direct 9 physical flood-related damage as a result of flooding caused by the 10 raised level of any covered waterway, that occurred between January 1, 11 2017 and June 30, 2017, shall be eligible to apply for a grant under 12 this subdivision. 13 (b) Such grant shall be in an amount of no more than $30,000 for 14 owners of multiple dwellings and no more than $100,000 for small busi- 15 nesses, farms, homeowners associations and not-for-profit corporations, 16 and shall be used for storm-related repairs and restoration to struc- 17 tures, equipment, and for other storm-related costs, all of which were 18 not covered by any other federal, state or local recovery program or any 19 third-party payors. 20 (c) The empire state development corporation shall administer this 21 grant program, which shall not exceed in the aggregate $25,000,000. Such 22 corporation is hereby empowered to establish grant guidelines and addi- 23 tional eligibility criteria, based on available flood damage data 24 provided by applicable state and/or federal agencies, as it deems neces- 25 sary to effectuate the administration of this program. In providing 26 assistance pursuant to this subdivision, the empire state development 27 corporation shall give preference to applicants that demonstrate the 28 greatest need, based on available flood damage data provided by applica- 29 ble state and/or federal agencies. 30 3. (a) Owners of residences that sustained direct physical flood-re- 31 lated damage as a result of flooding caused by the raised level of any 32 covered waterway, that occurred between January 1, 2017 and June 30, 33 2017, shall be eligible to apply for a grant under this subdivision. 34 (b) Such grant shall be in an amount of no more than $60,000 and shall 35 be used for storm-related repairs and restoration to structures, equip- 36 ment, and for other storm-related costs, all of which were not covered 37 by any other federal, state or local recovery program or any third-party 38 payors. 39 (c) The empire state development corporation shall administer this 40 grant program, which shall not exceed in the aggregate $15,000,000. Such 41 corporation is hereby empowered to establish grant guidelines and addi- 42 tional eligibility criteria, based on available flood damage data 43 provided by applicable state and/or federal agencies, as it deems neces- 44 sary to effectuate the administration of this program. In providing 45 assistance pursuant to this subdivision, the empire state development 46 corporation shall give preference to applicants that demonstrate the 47 greatest need, based on available flood damage data provided by applica- 48 ble state and/or federal agencies. 49 4. (a) Counties, cities, towns, villages and special districts that 50 sustained direct physical flood-related damage as a result of flooding 51 caused by the raised level of any covered waterway, that occurred 52 between January 1, 2017 and June 30, 2017, are eligible to apply for a 53 grant under this subdivision. 54 (b) Such grant shall be in an amount of no more than $1,000,000 and 55 shall be used for storm-related repairs and restoration to municipal 56 infrastructure and systems, including, but not limited to, roads, bridg-S. 6783 3 1 es and other transportation systems, drinking water systems, sanitary 2 and/or storm sewer systems, levee and/or flood protection systems, as 3 well as for municipal equipment, and for other storm-related costs, all 4 of which were not covered by any other federal, state or local recovery 5 program or any third-party payors. 6 (c) The empire state development corporation shall administer this 7 grant program, which shall not exceed in the aggregate $25,000,000. Such 8 corporation is hereby empowered to establish grant guidelines and addi- 9 tional eligibility criteria, based on available flood damage data 10 provided by applicable state and/or federal agencies, as it deems neces- 11 sary to effectuate the administration of this program. In providing 12 assistance pursuant to this subdivision, the empire state development 13 corporation shall give preference to applicants that demonstrate the 14 greatest need, based on available flood damage data provided by applica- 15 ble state and/or federal agencies. 16 5. (a) The empire state development corporation, in consultation with 17 the department of environmental conservation and the environmental 18 facilities corporation, shall administer a grant program for counties 19 for flood mitigation or flood control projects in lakes, rivers, creeks, 20 streams, and brooks. Only counties that sustained direct physical flood- 21 related damage as a result of the flooding caused by the raised level of 22 any covered waterway, between January 1, 2017 and June 30, 2017, shall 23 be eligible to apply for a grant under this subdivision. 24 (b) This grant program shall not exceed in the aggregate $15,000,000. 25 Individual grants shall be not less than $300,000 and not more than 26 $500,000, provided however, counties may jointly apply for such grants, 27 and the amount for such joint grants may equal the sum of the amounts 28 that would have been separately available to the individual counties 29 making such joint application. 30 (c) The empire state development corporation, in consultation with the 31 department of environmental conservation and the environmental facili- 32 ties corporation, is hereby empowered to establish grant guidelines and 33 additional eligibility criteria, based on available flood damage data 34 provided by applicable state and/or federal agencies, as it deems neces- 35 sary to effectuate the administration of this program. In providing 36 assistance pursuant to this subdivision, the empire state development 37 corporation shall give preference to applicants that demonstrate the 38 greatest need, based on available flood damage data provided by applica- 39 ble state and/or federal agencies including the International Joint 40 Commission. Priority also may be given to remediation which if not 41 undertaken may result in additional flooding. 42 6. (a) Municipalities and special districts in the county of Chautau- 43 qua, Cattaraugus and Allegany that sustained direct physical flood 44 related damage as a result of a severe storm and flooding which occurred 45 on July 14 and 15, 2015 are eligible to apply for a grant under this 46 subdivision. 47 (b) Municipalities and special districts in the county of Monroe that 48 sustained direct physical storm related damage as a result of a severe 49 storm which occurred on March 8 and 9, 2017 are also eligible to apply 50 for a grant under this subdivision. 51 (c) Grants under paragraph (a) of this subdivision, shall be in an 52 amount of not more than $1,000,000. Grants under paragraph (b) of this 53 subdivision, shall be in an amount of not more than $500,000. 54 (d) Grants under paragraph (a) of this subdivision, shall be used by 55 grant recipients to repair damage to public infrastructure, including 56 publicly owned roads, bridges, drainage and flood mitigation systems,S. 6783 4 1 and any ancillary infrastructure necessary for the safe operation of the 2 components thereof. Grants under paragraph (b) of this subdivision, 3 shall be used by grant recipients for excess personnel costs and related 4 contractual services necessary to making infrastructure safe for public 5 use in time of the emergency. 6 (e) All such grants under this subdivision must be for costs or 7 repairs which were not covered by any other federal, state or local 8 recovery program or any third-party payers. In no event shall a grant 9 under this subdivision be used for infrastructure repairs that are 10 required due to normal wear and tear. 11 (f) The empire state development corporation shall administer this 12 grant program, which shall not exceed in the aggregate $10,000,000. Such 13 corporation is hereby empowered to establish grant guidelines and addi- 14 tional eligibility criteria, based on available flood damage data 15 provided by applicable state and/or federal agencies, as it deems neces- 16 sary to effectuate the administration of this program. In providing 17 assistance pursuant to this subdivision, the empire state development 18 corporation shall give preference to applicants that demonstrate the 19 greatest need, based on available flood damage data provided by applica- 20 ble state and/or federal agencies. 21 § 2. Interagency response team. (a) The governor shall convene an 22 interagency response team to assist in the development and implementa- 23 tion of the Lake Ontario-St. Lawrence Seaway flood recovery and Interna- 24 tional Joint Commission Plan 2014 mitigation grant program and to 25 provide for a coordinated state response to the flooding caused by the 26 raised level of any covered waterway, between January 1, 2017 and June 27 30, 2017, referred to in this section as the "flooding". 28 (b) The interagency response team shall consist of representatives 29 from the empire state development corporation; division of homeland 30 security and emergency services; division of housing and community 31 renewal; department of environmental conservation; office of parks, 32 recreation and historic preservation; department of health; division of 33 state police; department of transportation; office of general services; 34 department of state; division of military and naval affairs; department 35 of corrections and community supervision; department of labor; state 36 university of New York; New York state thruway authority; department of 37 taxation and finance; public service commission; and any other agencies 38 deemed appropriate by the governor. The interagency response team shall 39 also include representatives from municipalities affected by the flood- 40 ing, not-for-profit organizations engaged in disaster response and 41 relief, and other local stakeholders affected by the flooding. 42 (c) The role of the interagency response team includes, but is not 43 limited to: developing a comprehensive multi-agency plan to respond to 44 the flooding; assisting in the allocation and distribution of state and 45 federal resources within the affected counties; developing criteria for 46 the distribution of state or federal grant funds, including the Lake 47 Ontario-St. Lawrence Seaway flood recovery and International Joint 48 Commission Plan 2014 mitigation grant program; ensuring the availability 49 and continued potability of drinking water supplies; developing a plan 50 to assist small businesses, farms, owners of multiple dwellings, owners 51 of residences, and not-for-profit organizations with obtaining insurance 52 coverage relating to flooding damage; and developing a multi-agency plan 53 to respond to future water level increases or other issues related to 54 the International Joint Commission Plan 2014.S. 6783 5 1 § 3. All or portions of the funds appropriated to the empire state 2 development corporation may hereby be made available to support the 3 grants pursuant for the purposes of this act. 4 § 4. This act shall take effect immediately. 5 PART B 6 Section 1. Short title. This act shall be known and may be cited as 7 the "Lake Ontario and connected waterways assessment relief act". 8 § 2. Definitions. For the purposes of this act, the following terms 9 shall have the following meanings: 10 1. "Eligible county" shall mean a county included in the governor's 11 executive order 165 of 2017, declaring a state of emergency, dated May 12 3, 2017. 13 2. "Eligible municipality" shall mean a municipal corporation, as 14 defined by subdivision 10 of section 102 of the real property tax law, 15 which is either: (a) an eligible county; or (b) a city, town, village, 16 special district, or school district that is wholly or partly contained 17 within an eligible county. 18 3. "Impacted tax roll" shall mean the final assessment roll or, if 19 applicable, the final assessment rolls, which satisfies both of the 20 following conditions: (a) the roll is based upon a taxable status date 21 occurring prior to May 3, 2017; and (b) taxes levied upon that roll by 22 or on behalf of a participating municipality are payable without inter- 23 est on or after May 3, 2017. 24 4. "Participating municipality" shall mean an eligible municipality 25 that has passed a local law, ordinance, or resolution pursuant to 26 section three of this act to provide assessment relief to property 27 owners within such eligible municipality pursuant to the provisions of 28 this act. 29 5. "Flooding" shall mean the lake shore and inland flooding and accel- 30 erated erosion that occurred as a result of heavy rainfall and the 31 rising water level of Lake Ontario and any connected inland waterways or 32 estuaries within an eligible county during the period beginning April 1, 33 2017 and ending July 1, 2017. 34 6. "Total assessed value" shall mean the total assessed value on the 35 parcel prior to any and all exemption adjustments. 36 7. "Improved value" shall mean the market value of the real property 37 improvements excluding the land. 38 8. "Property" shall mean real property, property or land as defined 39 under paragraphs (a) through (g) of subdivision 12 of section 102 of the 40 real property tax law. 41 § 3. Local option. An eligible municipality may exercise the 42 provisions of this act if its governing body shall, by the forty-fifth 43 day following the date upon which this act is approved by the governor, 44 pass a local law or in the case of a school district a resolution adopt- 45 ing the provisions of this act. An eligible municipality may provide 46 assessment relief for real property impacted by flooding located within 47 such municipality as provided in paragraphs (a), (b), (c) and/or (d) of 48 subdivision one of section four of this act only if its governing body 49 specifically elected to do so as part of such local law or resolution. 50 § 4. Assessment relief for flood victims in an eligible county. 1. 51 Notwithstanding any provisions of law to the contrary, where real prop- 52 erty impacted by flooding is located within a participating munici- 53 pality, assessment relief shall be granted as follows:S. 6783 6 1 (a) If a participating municipality has elected to provide assessment 2 relief for real property that lost at least ten percent but less than 3 twenty percent of its improved value due to flooding, the assessed value 4 attributable to the improvements shall be reduced by fifteen percent for 5 purposes of the participating municipality on the impacted tax roll; 6 (b) If a participating municipality has elected to provide assessment 7 relief for real property that lost at least twenty percent but less than 8 thirty percent of its improved value due to flooding, the assessed value 9 attributable to the improvements shall be reduced by twenty-five percent 10 for purposes of the participating municipality on the impacted tax roll; 11 (c) If a participating municipality has elected to provide assessment 12 relief for real property that lost at least thirty percent but less than 13 forty percent of its improved value due to flooding, the assessed value 14 attributable to the improvements shall be reduced by thirty-five percent 15 for purposes of the participating municipality on the impacted tax roll; 16 (d) If a participating municipality has elected to provide assessment 17 relief for real property that lost at least forty percent but less than 18 fifty percent of its improved value due to flooding, the assessed value 19 attributable to the improvements shall be reduced by forty-five percent 20 for purposes of the participating municipality on the impacted tax roll; 21 (e) If the property lost at least fifty percent but less than sixty 22 percent of its improved value due to flooding, the assessed value 23 attributable to the improvements shall be reduced by fifty-five percent 24 for purposes of the participating municipality on the impacted tax roll; 25 (f) If the property lost at least sixty percent but less than seventy 26 percent of its improved value due to flooding, the assessed value 27 attributable to the improvements shall be reduced by sixty-five percent 28 for purposes of the participating municipality on the impacted tax roll; 29 (g) If the property lost at least seventy percent but less than eighty 30 percent of its improved value due to flooding, the assessed value 31 attributable to the improvements shall be reduced by seventy-five 32 percent for purposes of the participating municipality on the impacted 33 tax roll; 34 (h) If the property lost at least eighty percent but less than ninety 35 percent of its improved value due to flooding, the assessed value 36 attributable to the improvements shall be reduced by eighty-five percent 37 for purposes of the participating municipality on the impacted tax roll; 38 (i) If the property lost at least ninety percent but less than one 39 hundred percent of its improved value due to flooding, the assessed 40 value attributable to the improvements shall be reduced by ninety-five 41 percent for purposes of the participating municipality on the impacted 42 tax roll; and 43 (j) If the property lost one hundred percent of its improved value due 44 to flooding, the assessed value attributable to the improvements shall 45 be reduced by one hundred percent for purposes of the participating 46 municipality on the impacted tax roll. 47 2. The percentage loss in improved value for the purposes of subdivi- 48 sion one of this section shall be adopted by the assessor, determined in 49 a manner provided by this act, subject to review by the board of assess- 50 ment review. 51 3. No reduction in assessed value shall be granted pursuant to this 52 act except as specified in subdivision one of this section for such 53 counties. No reduction in assessed value shall be granted pursuant to 54 this section for purposes of any county, city, town, village or school 55 district which has not adopted the provisions of this act.S. 6783 7 1 4. To receive such relief pursuant to this section, the property owner 2 shall submit a written request to the assessor on a form approved by the 3 commissioner of the department of taxation and finance within 120 days 4 following the date upon which this act is approved by the governor. 5 Such request shall attach any and all reports prepared by, but not 6 limited to, an insurance adjuster, real property appraiser or broker 7 that describe in reasonable detail the damage caused to the property by 8 the flooding and the condition of the property following the flooding 9 and may be accompanied by any other supporting documentation. A failure 10 on the part of an assessor to act on an application for assessment 11 relief for a property, which would otherwise be eligible for such 12 assessment relief, shall be considered a clerical error under paragraph 13 (c) of subdivision 2 of section 550 of the real property tax law. 14 5. Upon receiving such a request, the assessor shall make a finding, 15 as to whether the property lost at least 50 percent of its improved 16 value or, if a participating municipality has elected to provide assess- 17 ment relief for real property that lost a lesser percentage of improved 18 value, such lesser percentage of its improved value as a result of 19 flooding, and thereafter the assessor, shall adopt or classify the 20 percentage loss of improved value within one of the following ranges: 21 (a) If a participating municipality has elected to provide assessment 22 relief for real property that lost at least ten percent but less than 23 twenty percent of its improved value due to flooding, at least ten 24 percent but less than twenty percent; 25 (b) If a participating municipality has elected to provide assessment 26 relief for real property that lost at least twenty percent but less than 27 thirty percent of its improved value due to flooding, at least twenty 28 percent but less than thirty percent; 29 (c) If a participating municipality has elected to provide assessment 30 relief for real property that lost at least thirty percent but less than 31 forty percent of its improved value due to flooding, at least thirty 32 percent but less than forty percent; 33 (d) If a participating municipality has elected to provide assessment 34 relief for real property that lost at least forty percent but less than 35 fifty percent of its improved value due to flooding, at least forty 36 percent but less than fifty percent; 37 (e) At least fifty percent but less than sixty percent; 38 (f) At least sixty percent but less than seventy percent; 39 (g) At least seventy percent but less than eighty percent; 40 (h) At least eighty percent but less than ninety percent; 41 (i) At least ninety percent but less than one hundred percent; and 42 (j) One hundred percent. 43 6. The assessor shall mail written notice of such findings to the 44 property owner and the participating municipality. Where the assessor 45 finds that the loss in improved value is less than fifty percent or, if 46 a participating municipality has elected to provide assessment relief 47 for real property located within such participating municipality for a 48 lesser percentage, is less than such lesser percentage, or classifies 49 the loss within a lower range than the property owner believes is 50 warranted, the property owner may file a complaint with the board of 51 assessment review. Such board shall reconvene upon 10 days written 52 notice to the property owner and assessor to hear the appeal and deter- 53 mine the matter, and shall mail written notice of its determination to 54 the assessor and property owner. The provisions of article 5 of the real 55 property tax law shall govern the review process to the extent practica- 56 ble. For the purposes of this act only, the applicant may commence with-S. 6783 8 1 in 30 days of service of a written determination, a proceeding under 2 title 1 of article 7 of the real property tax law, or, if applicable, 3 under title 1-A of article 7 of the real property tax law. Sections 727 4 and 739 of the real property tax law shall not apply. 5 7. Where property has lost at least fifty percent of its improved 6 value or, if a participating municipality has elected to provide assess- 7 ment relief for real property that lost a lesser percentage of improved 8 value, such lesser percentage due to flooding, the assessed value 9 attributable to the improvements on the property on the impacted assess- 10 ment roll shall be reduced by the appropriate percentage specified in 11 subdivision one of this section, provided that any exemptions which the 12 property may be receiving shall be adjusted as necessary to account for 13 such reduction in the total assessed value. To the extent the total 14 assessed value of the property originally appearing on such roll exceeds 15 the amount to which it should be reduced pursuant to this act, the 16 excess shall be considered an error in essential fact as defined by 17 subdivision 3 of section 550 of the real property tax law. If the error 18 appears on a tax roll, the tax roll shall be corrected in the manner 19 provided by section 554 of the real property tax law or a refund or 20 credit of taxes shall be granted in the manner provided by section 556 21 or section 556-b of the real property tax law. If the error appears on a 22 final assessment roll but not on a tax roll, such final assessment roll 23 shall be corrected in the manner provided by section 553 of the real 24 property tax law. The errors in essential fact found pursuant to this 25 act on either the tax roll or final assessment roll, upon application to 26 the county director of real property tax services, shall be forwarded by 27 the county director of real property tax services immediately to the 28 levying body for an immediate order setting forth the appropriate 29 correction. 30 8. The rights contained in this act shall not otherwise diminish any 31 other legally available right of any property owner or party who may 32 otherwise lawfully challenge the valuation or assessment of any real 33 property or improvements thereon. All remaining rights hereby remain and 34 shall be available to the party to whom such rights would otherwise be 35 available notwithstanding this act. 36 § 5. Guidance memorandum. The commissioner of taxation and finance is 37 authorized to develop a guidance memorandum for use by assessing units. 38 Such guidance memorandum shall assist with the implementation of this 39 act and shall be deemed to be advisory on all assessing units in coun- 40 ties which implement the provisions of this act. The guidance memorandum 41 shall have no force or effect or serve as authority for any other act of 42 assessing units or of the interpretation or implementation of the laws 43 of the state of New York except as they relate to the specific implemen- 44 tation of this act. 45 § 6. School districts held harmless. Each school district that is 46 wholly or partially contained within an eligible county shall be held 47 harmless by the state for any reduction in state aid that would have 48 been paid as tax savings pursuant to section 1306-a of the real property 49 tax law incurred due to the provisions of this act. 50 § 7. Bonds authorized. Serial bonds, and in advance of such, bond 51 anticipation notes, are hereby authorized pursuant to subdivision 33-d 52 of paragraph a of section 11.00 of the local finance law, provided, 53 however, that any federal community development block grant funding 54 received by such participating municipality, in relation to loss of 55 property tax funding, shall first be used to defease, upon maturity, the 56 interest and principal of any such bond or note so outstanding.S. 6783 9 1 § 8. Paragraph a of section 11.00 of the local finance law is amended 2 by adding a new subdivision 33-d to read as follows: 3 33-d. Real property tax refunds and credits. Payments of exemptions, 4 refunds, or credits for real property tax, sewer and water rents, rates 5 and charges and all other real property taxes to be made by a munici- 6 pality, school district or district corporation as a result of partic- 7 ipating in the Lake Ontario and connected waterways assessment relief 8 act, ten years. 9 § 9. Severability clause. If any clause, sentence, paragraph, subdivi- 10 sion, section or part of this act shall be adjudged by any court of 11 competent jurisdiction to be invalid, such judgment shall not affect, 12 impair, or invalidate the remainder thereof, but shall be confined in 13 its operation to the clause, sentence, paragraph, subdivision, section 14 or part thereof directly involved in the controversy in which such judg- 15 ment shall have been rendered. It is hereby declared to be the intent of 16 the legislature that this act would have been enacted even if such 17 invalid provisions had not been included herein. 18 § 10. This act shall take effect immediately and shall be deemed to 19 have been in full force and effect on and after May 3, 2017. 20 PART C 21 Section 1. Subsection (c) of section 612 of the tax law is amended by 22 adding a new paragraph 42 to read as follows: 23 (42) Distributions from an eligible retirement plan, as such term is 24 defined in subparagraph (B) of paragraph (8) of subsection (c) of 25 section four hundred two of the Internal Revenue Code, made on or after 26 April first, two thousand seventeen and before April second, two thou- 27 sand twenty-two. In order to be subtracted from federal adjusted gross 28 income, the taxpayer's primary residence must have incurred severe 29 damage due to coastal flooding, widespread erosion and water damage and 30 such primary residence was located in the affected disaster area pursu- 31 ant to executive order one hundred sixty-five of two thousand seventeen, 32 declaring a state of emergency, dated May third, two thousand seventeen. 33 § 2. This act shall take effect immediately and shall apply to taxable 34 years beginning on or after January 1, 2017. 35 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 36 sion, section or part of this act shall be adjudged by any court of 37 competent jurisdiction to be invalid, such judgement shall not affect, 38 impair or invalidate the remainder thereof, but shall be confined in its 39 operation to the clause, sentence, paragraph, subdivision, section or 40 part thereof directly involved in the controversy in which such judge- 41 ment shall have been rendered. It is hereby declared to be the intent of 42 the legislative that this act would have been enacted even if such 43 invalid provisions had not been included herein. 44 § 3. This act shall take effect immediately provided, however, that 45 the applicable effective date of Parts A through C of this act shall be 46 as specifically set forth in the last section of such Parts.