Bill Text: NY S09522 | 2021-2022 | General Assembly | Introduced

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Bill Title: Enacts the Health Care Tax Reform Act; eliminates certain taxes and assessments on health insurance.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-08-03 - REFERRED TO RULES [S09522 Detail]

Download: New_York-2021-S09522-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9522

                    IN SENATE

                                     August 3, 2022
                                       ___________

        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend the financial services law, the tax law and  the  public
          health law, in relation to enacting the Health Care Tax Reform Act

          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  "Health
     2  Care Tax Reform Act".
     3    § 2. Legislative findings. The Legislature hereby finds that:
     4    (a) The affordability of health care and health insurance is extremely
     5  important  in  ensuring  that the maximum number of New York State resi-
     6  dents can obtain high quality affordable health care;
     7    (b) Health care and health insurance are currently subject to  several
     8  taxes that directly and indirectly increase the cost of health insurance
     9  coverage,  including  an annual flat tax on all privately insured people
    10  in New York State called the covered lives assessment  that  raises  the
    11  costs  to  health  plans by $1.1 Billion, a 9.63% sales tax surcharge on
    12  certain  hospital  based  health  services  that  costs  consumers  $3.6
    13  Billion,  a  1.75%  flat tax on all commercial health insurance policies
    14  that costs consumers $350 Million, and a gross receipts tax on insurance
    15  companies called a section 206 assessment that costs health  plans  $149
    16  Million a year;
    17    (c)  Collectively,  the taxes on health care and health insurance cost
    18  consumers a total of over $5 Billion in 2018, which  exceeds  the  total
    19  amount  of  taxes  paid  by corporations through the franchise taxes and
    20  exceeds all other types of taxes except for personal  income  taxes  and
    21  general sales taxes; and
    22    (d)  The  taxes  on health care and health insurance are fundamentally
    23  regressive taxes because the taxes are unrelated to a consumer's  wealth
    24  or  ability to pay, directly impact hospitalization costs at a time when
    25  consumers are facing some of  their  greatest  health  care  challenges,
    26  directly  increase  the cost of health insurance, and are counterproduc-
    27  tive to the public  policy  objective  of  making  health  insurance  as
    28  affordable as possible.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09027-01-1
        S. 9522                             2

     1    §  3. Section 206 of the financial services law is amended by adding a
     2  new subsection (g) to read as follows:
     3    (g)  For the fiscal year commencing on April first, two thousand twen-
     4  ty-one, the commissioner shall only collect eighty  per  centum  of  any
     5  assessments  collected  pursuant  to  this  section  in  the fiscal year
     6  commencing  on  April  first,  two  thousand  twenty-two,  and  provided
     7  further,  however,  that  for the fiscal year commencing on April first,
     8  two thousand twenty-four, the commissioner shall only collect sixty  per
     9  centum  of  any  assessments  collected  pursuant to this section in the
    10  fiscal year commencing on April  first,  two  thousand  twenty-two,  and
    11  provided  further, however, that for the fiscal year commencing on April
    12  first, two thousand twenty-five, the  commissioner  shall  only  collect
    13  forty  per  centum of any assessments collected pursuant to this section
    14  in the fiscal year commencing on April first, two  thousand  twenty-two,
    15  and  provided  further,  however, that for the fiscal year commencing on
    16  April first,  two  thousand  twenty-six,  the  commissioner  shall  only
    17  collect  twenty per centum of any assessments collected pursuant to this
    18  section in the fiscal year commencing on April first, two thousand twen-
    19  ty-two, and provided further, however, that for the fiscal year commenc-
    20  ing on April first, two thousand twenty-seven, no such assessment  under
    21  this section shall be collected.
    22    §  4.  Section  1502-a of the tax law, as amended by section 2 of part
    23  B-1 of chapter 57 of the laws of 2009 and as further amended by  section
    24  104  of  part A of chapter 62 of the laws of 2011, is amended to read as
    25  follows:
    26    § 1502-a. Tax on non-life insurance corporations. (a) In lieu  of  the
    27  tax imposed by section fifteen hundred one of this article, every domes-
    28  tic insurance corporation, every foreign insurance corporation and every
    29  alien  insurance  corporation,  other than such corporations transacting
    30  the business of life insurance, (1) authorized to transact  business  in
    31  this  state  under a certificate of authority from the superintendent of
    32  financial services[,] or (2) that is a risk retention group  as  defined
    33  in  subsection  (n)  of  section  five  thousand nine hundred two of the
    34  insurance law,  [or  (3)  that  is  a  health  maintenance  organization
    35  required  to  obtain a certificate of authority under article forty-four
    36  of the public health law,] shall, for the privilege of exercising corpo-
    37  rate franchises or for carrying on business in a corporate or  organized
    38  capacity  within  this state, and in addition to any other taxes imposed
    39  for such privilege, pay a tax on all gross direct premiums, less  return
    40  premiums  thereon,  written  on risks located or resident in this state.
    41  The tax imposed by this section shall be  computed  in  the  manner  set
    42  forth  in subdivision (a) of section fifteen hundred ten of this article
    43  as such subdivision applied to taxable years  beginning  before  January
    44  first,  two  thousand three, except that the rate of tax imposed by this
    45  section shall be [one and seventy-five hundredths percent on  all  gross
    46  direct  premiums,  less return premiums thereon, for accident and health
    47  insurance contracts, including contracts with health maintenance  organ-
    48  izations  for  health  services,  and]  two  percent on all [other] such
    49  premiums except  accident  and  health  insurance  contracts,  including
    50  contracts with health maintenance organizations for health services.
    51    (b)  In lieu of the tax imposed by section fifteen hundred one of this
    52  article, every domestic insurance corporation, every  foreign  insurance
    53  corporation  and  every  alien  insurance  corporation,  other than such
    54  corporations transacting the business of life insurance that is a health
    55  maintenance organization required to obtain a certificate  of  authority
    56  under article forty-four of the public health law, shall, for the privi-
        S. 9522                             3

     1  lege of exercising corporate franchises or for carrying on business in a
     2  corporate  or  organized  capacity within this state, and in addition to
     3  any other taxes imposed for such privilege,  pay  a  tax  on  all  gross
     4  direct  premiums, less return premiums thereon, written on risks located
     5  or resident in this state. The tax imposed  by  this  section  shall  be
     6  computed  in  the manner set forth in subdivision (a) of section fifteen
     7  hundred ten of this article as such subdivision applied to taxable years
     8  beginning before January first, two thousand three, except that the rate
     9  of tax imposed by this section shall be one and seventy-five  hundredths
    10  percent  on all gross direct premiums, less return premiums thereon, for
    11  accident and health insurance contracts, including contracts with health
    12  maintenance organizations for health services, provided,  however,  that
    13  for the taxable year beginning January first, two thousand twenty-three,
    14  the  percentage  shall  be  one  and  four  tenths percent, and provided
    15  further, however, that for the taxable year beginning January first, two
    16  thousand twenty-four, the percentage shall be one  and  five  hundredths
    17  percent, and provided further, however, that for the taxable year begin-
    18  ning  January  first,  two thousand twenty-five, the percentage shall be
    19  seven tenths of one percent, and provided further, however, that for the
    20  taxable year beginning  January  first,  two  thousand  twenty-six,  the
    21  percentage shall be thirty-seven hundredths of one percent, and provided
    22  further,  however,  that  for  the  taxable years beginning on and after
    23  January first, two thousand twenty-seven, no such tax shall be imposed.
    24    (c) All the other provisions in section fifteen hundred  ten  of  this
    25  article as amended from time to time, other than subdivision (b) of such
    26  section,  shall  apply  to  the tax imposed by this section. In no event
    27  shall the tax imposed under this section be less than two hundred  fifty
    28  dollars.
    29    §  5.  Subdivision  2  of  section 2807-j of the public health law, as
    30  amended by section 41 of part B of chapter 58 of the laws  of  2005  and
    31  paragraphs  (b), (c), (d), and (e) as amended by section 50 of part B of
    32  chapter 58 of the laws of 2009, is amended to read as follows:
    33    2. (a) The total percentage allowance for any period during the period
    34  January first, nineteen hundred ninety-seven  through  December  thirty-
    35  first,  nineteen hundred ninety-nine and on and after January first, two
    36  thousand, for a designated provider of services applicable  to  a  payor
    37  shall  be  determined in accordance with this subdivision and applied to
    38  net patient service revenues.
    39    (b) The total percentage allowance for each payor, other than  govern-
    40  mental  agencies,  or  health  maintenance  organizations  for  services
    41  provided to subscribers eligible  for  medical  assistance  pursuant  to
    42  title  eleven  of  article  five of the social services law, or approved
    43  organizations for services provided  to  subscribers  eligible  for  the
    44  family health plus program pursuant to title eleven-D of article five of
    45  the  social services law, and other than payments for a patient that has
    46  no third-party coverage in whole or in part for services provided  by  a
    47  designated provider of services, shall be:
    48    (i)  the  sum  of (A) eight and eighteen-hundredths percent, provided,
    49  however, that for services provided on and after July first,  two  thou-
    50  sand  three,  the  percentage  shall be eight and eighty-five hundredths
    51  percent, and further provided that for services provided  on  and  after
    52  January first, two thousand six, the percentage shall be eight and nine-
    53  ty-five  hundredths  percent,  and  further  provided  that for services
    54  provided on and after April first, two  thousand  nine,  the  percentage
    55  shall  be  nine and sixty-three hundredths percent, and further provided
    56  that for services provided on and after April first, two thousand  twen-
        S. 9522                             4

     1  ty-two,  the  percentage  shall  be  twenty-two and sixty-one hundredths
     2  percent, and further provided that for services provided  on  and  after
     3  April  first, two thousand twenty-three, the percentage shall be sixteen
     4  and  ninety-six  hundredths  percent,  and  further  provided  that  for
     5  services provided on and after April first,  two  thousand  twenty-four,
     6  the  percentage  shall  be eleven and thirty-one hundredths percent, and
     7  further provided that for services provided on and  after  April  first,
     8  two  thousand  twenty-five,  the percentage shall be five and sixty-five
     9  hundredths percent, and further provided that for services  provided  on
    10  and  after April first, two thousand twenty-six, the percentage shall be
    11  zero percent, plus (B) twenty-four percent, provided, however, that  for
    12  services  provided  on  and  after  July  first, two thousand three, the
    13  percentage shall be twenty-five and ninety-seven hundredths percent, and
    14  further provided that for services provided on and after January  first,
    15  two  thousand  six,  the  percentage  shall be twenty-six and twenty-six
    16  hundredths percent, and further provided that for services  provided  on
    17  and  after April first, two thousand nine, the percentage shall be twen-
    18  ty-eight and twenty-seven hundredths percent, and further provided  that
    19  for services provided on and after April first, two thousand twenty-two,
    20  the percentage shall be twenty-two and sixty-one hundredths percent, and
    21  further  provided  that  for services provided on and after April first,
    22  two thousand twenty-three, the percentage shall be sixteen  and  ninety-
    23  six  hundredths percent, and further provided that for services provided
    24  on and after April first, two thousand twenty-four, the percentage shall
    25  be eleven and thirty-one hundredths percent, and further  provided  that
    26  for  services  provided  on  and after April first, two thousand twenty-
    27  five, the percentage shall be five and  sixty-five  hundredths  percent,
    28  and  further  provided  that  for  services  provided on and after April
    29  first, two thousand twenty-six, the percentage shall  be  zero  percent,
    30  and plus (C) for a specified third-party payor as defined in subdivision
    31  one-a  of  section  twenty-eight  hundred  seven-s  of  this article the
    32  percentage allowance applicable for a  general  hospital  for  inpatient
    33  hospital  services  pursuant  to subdivision two of section twenty-eight
    34  hundred seven-s of this article;
    35    (ii) unless (A) an election in accordance with paragraph (a) of subdi-
    36  vision five of this section to pay the allowance directly to the commis-
    37  sioner or the commissioner's designee is in  effect  for  a  third-party
    38  payor, and in addition (B) for a specified third-party payor an election
    39  to  pay  the  assessment in accordance with section twenty-eight hundred
    40  seven-t of this article is in effect.
    41    (c) If an election in accordance with subdivision five of this section
    42  is in effect for a third-party payor and in addition in accordance  with
    43  section  twenty-eight  hundred  seven-t  of this article for a specified
    44  third-party payor,  the  total  percentage  allowance  factor  shall  be
    45  reduced  to  eight  and  eighteen-hundredths percent, provided, however,
    46  that for services provided on and after July first, two  thousand  three
    47  the  total  percentage  allowance  factor  shall be reduced to eight and
    48  eighty-five hundredths percent, and further provided that  for  services
    49  provided  on  and  after  January  first,  two  thousand  six, the total
    50  percentage allowance factor shall be reduced to  eight  and  ninety-five
    51  hundredths  percent,  and further provided that for services provided on
    52  and after April first, two thousand nine, the total percentage allowance
    53  factor shall be reduced to nine and sixty-three hundredths  percent  and
    54  further  provided  that  for services provided on and after April first,
    55  two thousand twenty-two, the percentage shall be seven  and  seventy-one
    56  hundredths  percent,  and further provided that for services provided on
        S. 9522                             5

     1  and after April first, two thousand twenty-three, the  percentage  shall
     2  be  five  and seventy-nine hundredths percent, and further provided that
     3  for services provided on and after April  first,  two  thousand  twenty-
     4  four,  the  percentage shall be three and eighty-six hundredths percent,
     5  and further provided that for  services  provided  on  and  after  April
     6  first,  two  thousand twenty-five, the percentage shall be one and nine-
     7  ty-three hundredths percent, and  further  provided  that  for  services
     8  provided on and after April first, two thousand twenty-six, the percent-
     9  age shall be zero percent.
    10    (d)  The total percentage allowance for payments by governmental agen-
    11  cies, as determined in accordance  with  paragraphs  (a)  and  (a-1)  of
    12  subdivision  one of section twenty-eight hundred seven-c of this article
    13  as in effect on December thirty-first, nineteen hundred  ninety-six,  or
    14  health  maintenance  organizations  for services provided to subscribers
    15  eligible for medical assistance pursuant to title eleven of article five
    16  of the social services  law,  or  approved  organizations  for  services
    17  provided  to  subscribers  eligible  for  the family health plus program
    18  pursuant to title eleven-D of article five of the social  services  law,
    19  shall  be  five  and ninety-eight-hundredths percent, provided, however,
    20  that for services provided on and after July first, two  thousand  three
    21  the  total  percentage allowance shall be six and forty-seven hundredths
    22  percent, and further provided that for services provided  on  and  after
    23  January first, two thousand six, the total percentage allowance shall be
    24  six  and  fifty-four  hundredths  percent, and further provided that for
    25  services provided on and after April first, two thousand nine, the total
    26  percentage allowance shall be seven  and  four  hundredths  percent  and
    27  further  provided  that  for services provided on and after April first,
    28  two thousand twenty-two, the percentage shall be  five  and  sixty-three
    29  hundredths  percent,  and further provided that for services provided on
    30  and after April first, two thousand twenty-three, the  percentage  shall
    31  be four and twenty-two hundredths percent, and further provided that for
    32  services  provided  on  and after April first, two thousand twenty-four,
    33  the percentage shall be  two  and  eighty-two  hundredths  percent,  and
    34  further  provided  that  for services provided on and after April first,
    35  two thousand twenty-five, the percentage  shall  be  one  and  forty-one
    36  hundredths  percent,  and further provided that for services provided on
    37  and after April first, two thousand twenty-six, the percentage shall  be
    38  zero percent.
    39    (e)  The total percentage allowance for payments for services provided
    40  by designated providers of services for which there  is  no  third-party
    41  coverage  in  whole  or  in  part shall be eight and eighteen-hundredths
    42  percent, provided, however, that for services provided on and after July
    43  first, two thousand three the total percentage allowance shall be  eight
    44  and  eighty-five  hundredths  percent,  and  further  provided  that for
    45  services provided on and after January  first,  two  thousand  six,  the
    46  total  percentage  allowance  shall  be eight and ninety-five hundredths
    47  percent, and further provided that for services provided  on  and  after
    48  April  first, two thousand nine, the total percentage allowance shall be
    49  nine and sixty-three hundredths percent and further  provided  that  for
    50  services provided on and after April first, two thousand twenty-two, the
    51  percentage  shall  be  seven  and  seventy-one  hundredths  percent, and
    52  further provided that for services provided on and  after  April  first,
    53  two thousand twenty-three, the percentage shall be five and seventy-nine
    54  hundredths  percent,  and further provided that for services provided on
    55  and after April first, two thousand twenty-four, the percentage shall be
    56  three and eighty-six hundredths percent, and further provided  that  for
        S. 9522                             6

     1  services  provided  on  and after April first, two thousand twenty-five,
     2  the percentage shall be one and  ninety-three  hundredths  percent,  and
     3  further  provided  that  for services provided on and after April first,
     4  two  thousand  twenty-six,  the  percentage shall be zero percent.  This
     5  paragraph  shall  not  apply  to  patient  deductibles  and  coinsurance
     6  amounts.
     7    (f) The total percentage allowance for patient deductibles and coinsu-
     8  rance  amounts  shall  be  the  same  percentage allowance applicable to
     9  payments by the primary third-party payor covering the patient  in  each
    10  case  determined  in accordance with paragraphs (a), (b) and (c) of this
    11  subdivision.
    12    (g) The total percentage allowance for  secondary  third-party  payors
    13  under  coordination  of benefits principles shall be the same percentage
    14  allowance applicable to payments by the primary third-party payor in the
    15  case determined in accordance with paragraphs (a), (b) and (c)  of  this
    16  subdivision.
    17    §  6.  Subdivision  2  of  section 2807-s of the public health law, as
    18  added by chapter 639 of the laws of 1996, subparagraph (ii) of paragraph
    19  (b) as amended by chapter 1 of  the  laws  of  1999,  paragraph  (c)  as
    20  amended  by  section  15  of part A-3 of chapter 62 of the laws of 2003,
    21  subparagraph (ii) of paragraph (c) as amended and subparagraph (iii)  of
    22  paragraph (c) as added by section 31 of part B of chapter 58 of the laws
    23  of  2005,  and subparagraph (iv) of paragraph (c) as added by section 21
    24  of part A of chapter 58 of the laws of  2007,  is  amended  to  read  as
    25  follows:
    26    2.  (a)  The  regional  percentage allowance for any period during the
    27  period January first, nineteen  hundred  ninety-seven  through  December
    28  thirty-first,  nineteen hundred ninety-nine for all general hospitals in
    29  the region applicable to a specified third-party payor,  and  applicable
    30  to  related  patient coinsurance and deductible amounts and to secondary
    31  third-party payors under coordination of benefits principles,  shall  be
    32  the  following,  and  shall be applied to inpatient hospital net patient
    33  service revenues:
    34    (b) the result expressed as a percentage of:
    35    (i) for each region, the amount allocated to the region in  accordance
    36  with subdivision six of this section, divided by
    37    (ii)  the total estimated nineteen hundred ninety-six general hospital
    38  inpatient revenue of all general hospitals in the region, excluding  (A)
    39  an  estimate of revenue from services provided to beneficiaries of title
    40  XVIII of the federal social security act (medicare), (B) an estimate  of
    41  revenue  from  services  provided  to  patients eligible for payments by
    42  governmental agencies, patients eligible for payments  pursuant  to  the
    43  comprehensive  motor  vehicle  insurance  reparations  act, the workers'
    44  compensation law, the  volunteer  firefighters'  benefit  law,  and  the
    45  volunteer  ambulance  workers'  benefit  law, and self-pay patients, (C)
    46  from general hospitals  providing  graduate  medical  education  in  the
    47  aggregate an amount equal to the amount specified in subparagraph (i) of
    48  this  subdivision, other than the components of such amount allocable to
    49  payors specified in clause (B) of this subparagraph, and (D) an estimate
    50  of revenue reductions related to negotiated  reimbursement  in  nineteen
    51  hundred  ninety-seven with specified third-party payors which shall be a
    52  uniform statewide percentage estimated reduction.
    53    (c) (i) The regional percentage  allowance  for  the  periods  January
    54  first,  two thousand through June thirtieth, two thousand three, for all
    55  general hospitals in the  region  applicable  to  specified  third-party
    56  payors,  and  applicable  to  related patient coinsurance and deductible
        S. 9522                             7

     1  amounts, shall be the  same  regional  percentage  allowance  calculated
     2  pursuant  to  paragraph  (b)  of this subdivision for the period January
     3  first, nineteen hundred ninety-nine through December thirty-first, nine-
     4  teen hundred ninety-nine.
     5    (ii) The regional percentage allowance for the periods July first, two
     6  thousand three through December thirty-first, two thousand five, for all
     7  general  hospitals  in  the  region  applicable to specified third-party
     8  payors, and applicable to related  patient  coinsurance  and  deductible
     9  amounts,  shall  be  the  same  regional percentage allowance calculated
    10  pursuant to paragraph (b) of this subdivision  for  the  period  January
    11  first, nineteen hundred ninety-nine through December thirty-first, nine-
    12  teen  hundred  ninety-nine  multiplied by one hundred eight and nineteen
    13  hundredths percent.
    14    (iii) The regional percentage allowance for the periods January first,
    15  two thousand six through June thirtieth, two  thousand  seven,  for  all
    16  general  hospitals  in  the  region  applicable to specified third-party
    17  payors, and applicable to related  patient  coinsurance  and  deductible
    18  amounts,  shall  be  the  same  regional percentage allowance calculated
    19  pursuant to subparagraph (ii) of this paragraph for the  period  January
    20  first,  two  thousand  five  through December thirty-first, two thousand
    21  five multiplied by one hundred one and thirteen hundredths percent.
    22    (iv) The regional percentage allowance for periods [on and after] July
    23  first, two thousand seven through March thirtieth, two thousand  twenty-
    24  two,  for  all  general  hospitals in the region applicable to specified
    25  third-party payors, and applicable to related  patient  coinsurance  and
    26  deductible  amounts,  shall  be  the  same regional percentage allowance
    27  calculated pursuant to subparagraph (iii)  of  this  paragraph  for  the
    28  period January first, two thousand six through June thirtieth, two thou-
    29  sand seven.
    30    (v)  The  regional  percentage  allowance for periods April first, two
    31  thousand twenty-two through March thirtieth, two thousand  twenty-three,
    32  for  all  general hospitals in the region applicable to specified third-
    33  party payors, and applicable to related patient coinsurance and  deduct-
    34  ible amounts, shall be the same regional percentage allowance calculated
    35  pursuant  to  paragraph  (b)  of this subdivision for the period January
    36  first, nineteen hundred ninety-nine through December thirty-first, nine-
    37  teen hundred ninety-nine  multiplied  by  ninety-seven  and  seventy-one
    38  hundredths percent.
    39    (vi)  The  regional  percentage allowance for periods April first, two
    40  thousand twenty-three through March thirtieth, two thousand twenty-four,
    41  for all general hospitals in the region applicable to  specified  third-
    42  party  payors, and applicable to related patient coinsurance and deduct-
    43  ible amounts, shall be the same regional percentage allowance calculated
    44  pursuant to paragraph (b) of this subdivision  for  the  period  January
    45  first, nineteen hundred ninety-nine through December thirty-first, nine-
    46  teen  hundred  ninety-nine  multiplied  by seventy-three and twenty-nine
    47  hundredths percent.
    48    (vii) The regional percentage allowance for periods April  first,  two
    49  thousand  twenty-four through March thirtieth, two thousand twenty-five,
    50  for all general hospitals in the region applicable to  specified  third-
    51  party  payors, and applicable to related patient coinsurance and deduct-
    52  ible amounts, shall be the same regional percentage allowance calculated
    53  pursuant to paragraph (b) of this subdivision  for  the  period  January
    54  first, nineteen hundred ninety-nine through December thirty-first, nine-
    55  teen  hundred  ninety-nine  multiplied  by  forty-eight  and  eighty-six
    56  hundredths percent.
        S. 9522                             8

     1    (viii) The regional percentage allowance for periods April first,  two
     2  thousand  twenty-five  through March thirtieth, two thousand twenty-six,
     3  for all general hospitals in the region applicable to  specified  third-
     4  party  payors, and applicable to related patient coinsurance and deduct-
     5  ible amounts, shall be the same regional percentage allowance calculated
     6  pursuant  to  paragraph  (b)  of this subdivision for the period January
     7  first, nineteen hundred ninety-nine through December thirty-first, nine-
     8  teen hundred  ninety-nine  multiplied  by  twenty-four  and  forty-three
     9  hundredths percent.
    10    §  7.  This act shall take effect immediately; provided, however, that
    11  the amendments to section 2807-j  of  the  public  health  law  made  by
    12  section five of this act shall not affect the expiration of such section
    13  and shall be deemed to expire therewith; provided further, however, that
    14  the  amendments  to  section  2807-s  of  the  public health law made by
    15  section six of this act shall not affect the expiration of such  section
    16  and shall be deemed to expire therewith.