S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4209
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                     March 9, 2015
                                      ___________
       Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
         when printed to be committed to the Committee on Finance
       AN ACT intentionally omitted (Part A); to amend the state  finance  law,
         the  tax  law  and the administrative code of the city of New York, in
         relation to the New York city personal income tax rates (Part  B);  to
         amend  the real property tax law, the tax law, and section 3 of part B
         of chapter 59 of the laws of 2012 amending the real property  tax  law
         and the tax law relating to the suspension of STAR exemptions of prop-
         erty owned by persons with outstanding tax liabilities, in relation to
         the  suspension  of  STAR exemptions of property owned by persons with
         outstanding tax liabilities (Part C); intentionally omitted (Part  D);
         to  amend  the  real  property tax law, in relation to a recoupment of
         certain STAR exemptions; to amend the administrative code of the  city
         of New York and the emergency tenant protection act of nineteen seven-
         ty-four, in relation to determining primary residency and to amend the
         tax  law,  in relation to verification of residence (Part E); to amend
         the state finance law, in relation to making technical corrections  to
         the  school  tax  relief  fund; and to provide one-time relief to STAR
         registrants who failed to  file  timely  STAR  exemption  applications
         (Part  F);  to  amend  the  real  property tax law and the tax law, in
         relation to the New York property tax relief check program;  to  amend
         the  education  law  and  the  general  municipal  law, in relation to
         certification of compliance with the  New  York  property  tax  relief
         check  program  requirements  (Part  G);  to amend the tax law and the
         administrative code of the city of New York, in relation to  extending
         the  limitation  on  charitable  contribution  deductions  for certain
         taxpayers (Part H); to amend the tax law, the administrative  code  of
         the  city of New York and the labor law, in relation to making certain
         technical corrections (Part I); to amend the tax law, in relation to a
         report regarding the empire state commercial  production  tax  credit;
         and  to  repeal section 9 of part V of chapter 62 of the laws of 2006,
         amending  the  tax  law  relating  to  the  empire  state   commercial
         production tax credit, relating thereto (Part J); to amend the econom-
         ic  development law, in relation to including video game developers in
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD20018-01-5
       S. 4209                             2
         the excelsior jobs program (Part K); intentionally omitted  (Part  L);
         intentionally  omitted  (Part M); to amend the tax law, in relation to
         the business income base rate; in relation to certain  small  business
         taxpayers  (Part N); to amend the economic development law and the tax
         law, in relation to  creating  a  technology  internship  program  and
         establishing  tax  credits  for  such  program (Part O); intentionally
         omitted (Part P); intentionally omitted (Part Q); to amend  the  envi-
         ronmental conservation law, the tax law and the general municipal law,
         in relation to eligibility for participation in the brownfield cleanup
         program,  assignment  of  the brownfield redevelopment tax credits and
         brownfield opportunity areas; to amend part H of chapter 1 of the laws
         of 2003, amending the tax law relating to brownfield redevelopment tax
         credits, remediated brownfield credit  for  real  property  taxes  for
         qualified  sites  and  environmental remediation insurance credits, in
         relation to tax credits for certain sites; to amend the  environmental
         conservation  law,  in  relation to hazardous waste generator fees and
         taxes; to amend the  environmental  conservation  law  and  the  state
         finance law, in relation to the environmental restoration program; and
         to repeal certain provisions of the environmental conservation law and
         the  tax  law  relating thereto (Part R); to amend the business corpo-
         ration law, the limited liability company law, the partnership law and
         the tax law, in relation to the biennial  statements  filed  with  the
         secretary  of  state  (Part  S);  to amend the tax law, in relation to
         making corrections to the corporate tax reform provisions; and repeal-
         ing certain provisions of such law relating thereto (Part T); to amend
         the tax law, in  relation  to  exempting  certain  items  of  tangible
         personal  property  furnished to customers by certain cider producers,
         breweries, and distilleries at tastings (Part U);  to  amend  the  tax
         law,  in  relation to the imposition of the sales and compensating use
         tax on prepaid mobile calling services (Part V); intentionally omitted
         (Part W); intentionally omitted (Part X); intentionally omitted  (Part
         Y);  to  amend  the  tax  law,  in  relation  to exempting electricity
         provided by certain sources from the sales tax imposed by  article  28
         of  the  tax  law  and  omitting such exemption from the taxes imposed
         pursuant to the authority of article 29  of  the  tax  law,  unless  a
         locality  elects  otherwise; and to repeal subdivisions (n) and (p) of
         section 1210 of such law relating to tax exemptions imposed by  resol-
         ution  in  cities  having  a population of one million or more persons
         (Part Z); to amend the tax law, in relation to allowing  a  reimburse-
         ment  of the petroleum business tax for highway diesel motor fuel used
         in farm production (Part AA); to amend the tax  law,  in  relation  to
         calculating  the estate tax imposed under the tax rate table, clarify-
         ing the phase out date for certain  gift  add  backs  and  disallowing
         deductions  relating  to  intangible  personal property for estates of
         non-resident decedents; and to amend  the  tax  law,  in  relation  to
         computation  of estate tax (Part BB); intentionally omitted (Part CC);
         to amend part Q of chapter 59 of the laws of 2013 amending the tax law
         relating to serving an income execution with respect to individual tax
         debtors without filing a warrant, in  relation  to  the  effectiveness
         thereof  (Part  DD); intentionally omitted (Part EE); to amend chapter
         266 of the laws of 1986 amending the civil practice law and rules  and
         other  laws  relating to malpractice and professional medical conduct;
         and to amend chapter 63 of the laws of 2001 amending chapter 20 of the
         laws of 2001 amending the military law  and  other  laws  relating  to
         making  appropriations  for  the support of government, in relation to
         extending certain provisions concerning the hospital excess  liability
       S. 4209                             3
         pool  and  requiring  a  tax  clearance for doctors and dentists to be
         eligible for such excess coverage  (Part  FF);  to  amend  the  public
         authorities  law and the tax law, in relation to authorizing clearance
         of  past-due tax liabilities for state or local authority grant appli-
         cants (Part GG); to amend the tax law and the state  finance  law,  in
         relation to allowing the commissioner of taxation and finance to enter
         into reciprocal tax collection agreements with other states (Part HH);
         intentionally  omitted  (Part  II);  intentionally  omitted (Part JJ);
         intentionally omitted (Part KK); to amend the social services law,  in
         relation to the disclosure of certain information relating to a person
         receiving  public  assistance to the commissioner of the department of
         taxation and finance (Part LL); to amend the tax law, in  relation  to
         capital  awards to vendor tracks (Part MM); to amend the racing, pari-
         mutuel wagering and breeding law, in relation to licenses  for  simul-
         cast  facilities,  sums relating to track simulcast, simulcast of out-
         of-state thoroughbred races, simulcasting of races run by out-of-state
         harness tracks and distributions of wagers; to amend  chapter  281  of
         the  laws of 1994 amending the racing, pari-mutuel wagering and breed-
         ing law and other laws relating to simulcasting and chapter 346 of the
         laws of 1990 amending the racing, pari-mutuel  wagering  and  breeding
         law  and  other  laws  relating  to simulcasting and the imposition of
         certain taxes, in relation to extending  certain  provisions  thereof;
         and  to  amend  the  racing, pari-mutuel wagering and breeding law, in
         relation to extending certain provisions thereof (Part NN);  to  amend
         the  tax  law  and the penal law, in relation to video lottery gaming;
         and providing for the repeal of such provisions upon expiration there-
         of (Part OO); to amend the racing, pari-mutuel wagering  and  breeding
         law,  in relation to a franchised corporation (Part PP); intentionally
         omitted (Part QQ); to amend the tax law, in relation to the credit for
         certain alternative fuel vehicle refueling property and electric vehi-
         cle recharging property (Part RR); to amend the public service law, in
         relation to costs associated with the  department  of  public  service
         (Part  SS);  to amend the tax law, in relation to the amount of credit
         towards sales and compensating use taxes for  vendors  (Part  TT);  to
         amend  the  tax  law,  in relation to simple personal income tax (Part
         UU); to amend the civil practice law and rules,  in  relation  to  the
         undertaking required during the pendency of a stay of enforcement of a
         judgment  against  a  participating  or non-participating manufacturer
         under the master settlement agreement (Part VV); to amend the tax law,
         in  relation  to  the  stock  transfer  tax,  and  to  repeal  certain
         provisions of the tax law relating thereto (Part WW); to amend chapter
         912 of the laws of 1920 relating to the regulation of boxing, sparring
         and  wrestling,  in  relation  to establishing protocols for combative
         sports and authorizing mixed martial arts events  in  this  state;  to
         amend the tax law, in relation to the imposition of a tax on the gross
         receipts  of  any  person  holding any professional or amateur boxing,
         sparring or wrestling match or exhibition, or  professional  combative
         sports  match  or  exhibition;  and  to  amend  the alcoholic beverage
         control law, in relation to allowing matches  or  exhibitions  on  the
         premises  of  certain  licensees  (Part  XX); to amend the tax law, in
         relation to the authority of counties to impose sales and compensating
         use taxes pursuant to the authority of article 29 of such law; and  to
         repeal certain provisions of sections 1210 and 1224 and section 1210-E
         of  such  law  relating  thereto  (Part  YY); to amend the tax law, in
         relation to exempting  from  sales  and  compensating  use  taxes  the
         purchase of general aviation aircraft; and providing for the repeal of
       S. 4209                             4
         certain provisions upon expiration thereof (Part ZZ); to amend the tax
         law,  in  relation  to  adding the use of a vessel by the purchaser in
         this state for not more than 20 days per calendar day to the  list  of
         exemptions  to  the  compensating use tax (Part AAA); to amend the tax
         law, in relation to establishing a credit against income tax  for  the
         rehabilitation  of  distressed  commercial  properties  (Part BBB); to
         amend the tax law, in relation to QEZE  tax  reduction  credits  (Part
         CCC);  to  amend the tax law, in relation to providing for a sales tax
         exemption for farm abstracts (Part DDD); to  amend  the  tax  law,  in
         relation  to sales and compensating use taxes (Part EEE); to amend the
         tax law, in relation  to  granting  sales  and  compensating  use  tax
         exemptions for certain tangible personal property and services used in
         the  operation  of recreational skiing facilities (Part FFF); to amend
         the tax law, in relation to the exemption  of  political  subdivisions
         from the imposition of the metropolitan commuter transportation mobil-
         ity tax (Part GGG); to amend the tax law, in relation to the exemption
         of  libraries  from the imposition of the metropolitan commuter trans-
         portation mobility tax (Part HHH); to amend the tax law,  in  relation
         to  exempting  certain prekindergarten special education programs from
         the metropolitan commuter transportation mobility tax (Part  III);  to
         amend the tax law, in relation to the definition of "allowable college
         tuition  expenses"  and the tax credit allowed for such expenses (Part
         JJJ); to amend the tax law, in relation to providing an asbestos reme-
         diation tax credit (Part KKK); to amend the  tax  law  and  the  state
         finance law, in relation to the creation of the cigarette tax enforce-
         ment  account  and  repealing provisions of the administrative code of
         the city of New York relating thereto (Part LLL); to amend the econom-
         ic development law, in relation to veterans  entrepreneurship  assist-
         ance (Part MMM); to amend the tax law, in relation to the empire state
         film production credit (Part NNN); to amend the public housing law and
         the  tax  law,  in  relation  to  providing  certain  tax  credits for
         construction or rehabilitation of middle-income housing (Part OOO); to
         amend the tax law, in relation to real estate investment trusts  (Part
         PPP);  to  amend  the  tax law, in relation to establishing an elderly
         residential emergency repair personal income tax  credit  (Part  QQQ);
         relating  to  sales  tax  in empire zones (Part RRR); to amend the tax
         law, in relation to exempting from sales and use taxes certain  tangi-
         ble personal property or services (Part SSS); to amend the tax law, in
         relation  to  the  green  building credit (Part TTT); to amend the tax
         law, in relation to establishing  a  senior  utility  circuit  breaker
         personal  income tax credit (Part UUU); to amend the general municipal
         law and the municipal home rule law, in relation to establishing limi-
         tations upon real property tax levies in cities with a  population  of
         one  million  or  more  (Part  VVV);  to amend the racing, pari-mutuel
         wagering and breeding law, in relation to authorizing the division  of
         state  police to conduct qualification investigations for those apply-
         ing for casino key employee licenses or gaming employee  registrations
         (Part  WWW);  to  amend  the racing, pari-mutuel wagering and breeding
         law, in relation to out-of-state or  out-of-country  races,  unclaimed
         winnings,  fast  track  betting,  and  account wagering; and repealing
         certain provisions of such law relating thereto (Part XXX);  to  amend
         the  racing, pari-mutuel wagering and breeding law, in relation to the
         New York Jockey Injury Compensation Fund, Inc. (Part  YYY);  to  amend
         the  racing,  pari-mutuel  wagering  and  breeding law, in relation to
         payments received by regional harness tracks for certain wagers  (Part
         ZZZ);  to amend the tax law, in relation to vendor fees paid to vendor
       S. 4209                             5
         tracks (Part AAAA); to amend the real property tax law, in relation to
         rent increase exemptions for persons regardless of their age or  disa-
         bility  status  (Part  BBBB);  to  amend the real property tax law, in
         relation  to  authorizing  a  tax exemption for senior citizen tenants
         residing in manufactured home parks in certain municipal  corporations
         and  school districts (Part CCCC); to amend the real property tax law,
         in relation to extending eligibility, for an additional  three  years,
         for the exemption of certain new or substantially rehabilitated multi-
         ple  dwellings  from local taxation (Part DDDD); to amend the tax law,
         in relation to the state school tax reduction credit (Part  EEEE);  to
         amend  the  tax  law,  in  relation to reducing federal adjusted gross
         income, for purposes of state personal income taxes, by the amount  of
         interest on indebtedness incurred for tuition and fees paid for under-
         graduate education (Part FFFF); and to amend the state finance law and
         the public housing law, in relation to establishing the public housing
         revitalization  fund;  and  to  amend  the  New  York city charter, in
         relation to authorizing the New  York  city  council  to  oversee  the
         activities of certain public authorities (Part GGGG)
         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  which are necessary to implement the state fiscal plan for the 2015-2016
    3  state  fiscal  year.  Each  component  is wholly contained within a Part
    4  identified as Parts A through GGGG.  The effective date for each partic-
    5  ular provision contained within such Part  is  set  forth  in  the  last
    6  section  of  such  Part. Any provision in any section contained within a
    7  Part, including the effective date of the Part, which makes a  reference
    8  to a section "of this act", when used in connection with that particular
    9  component,  shall  be  deemed  to  mean  and  refer to the corresponding
   10  section of the Part in which it is found. Section three of this act sets
   11  forth the general effective date of this act.
   12                                   PART A
   13                            Intentionally Omitted
   14                                   PART B
   15    Section 1. Subdivision 1 of section 54-f of the state finance law,  as
   16  amended  by  section  1 of part EE of chapter 57 of the laws of 2010, is
   17  amended to read as follows:
   18    1. Except as otherwise provided by law, the provisions of this section
   19  shall be utilized by the state to calculate the annual amount due to  be
   20  paid to the city of New York by the state to reimburse such city for tax
   21  receipts  foregone  (a)  as  a  result  of  [a]  chapter  THREE  HUNDRED
   22  EIGHTY-NINE of the laws of nineteen hundred ninety-seven  [that  reduced
   23  the  rates  of  tax  imposed pursuant to authority granted under section
   24  thirteen hundred one of the tax law and that created a new "state school
   25  tax reduction  credit"  against  liabilities  imposed  pursuant  to  the
   26  authority  granted the city by such section and other statutes authoriz-
   27  ing the imposition of a personal income tax on  the  residents  of  such
   28  city], and (b) as a result of the tax rate adjustments made by [a] chap-
       S. 4209                             6
    1  ter  FIFTY-SEVEN of the laws of two thousand ten AND BY A CHAPTER OF THE
    2  LAWS OF TWO THOUSAND FIFTEEN, which amended this subdivision.
    3    S  2.  Paragraphs  1, 2 and 3 of subsection (a) of section 1304 of the
    4  tax law, as amended by section 2 of part EE of chapter 57 of the laws of
    5  2010, are amended to read as follows:
    6    (1) Resident married individuals filing  joint  returns  and  resident
    7  surviving  spouses.  The tax under this section for each taxable year on
    8  the city taxable income of every city resident  married  individual  who
    9  makes  a  single  return jointly with his or her spouse under subsection
   10  (b) of section thirteen hundred six of this  article  and  on  the  city
   11  taxable  income  of every city resident surviving spouse shall be deter-
   12  mined in accordance with the following tables:
   13    (A) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND FOURTEEN:
   14  IF THE CITY TAXABLE INCOME IS:         THE TAX IS:
   15  NOT OVER $21,600                       2.55% OF THE CITY TAXABLE INCOME
   16  OVER $21,600 BUT NOT                   $551 PLUS 3.1% OF EXCESS
   17  OVER $45,000                             OVER $21,600
   18  OVER $45,000 BUT NOT                   $1,276 PLUS 3.15% OF EXCESS
   19  OVER $90,000                             OVER $45,000
   20  OVER $90,000 BUT NOT                   $2,694 PLUS 3.2% OF EXCESS
   21  OVER $500,000                            OVER $90,000
   22  OVER $500,000                          $16,803 PLUS 3.4% OF EXCESS
   23                                           OVER $500,000
   24    (B) For taxable years beginning after two thousand nine AND BEFORE TWO
   25  THOUSAND FIFTEEN:
   26  If the city taxable income is:         The tax is:
   27  Not over $21,600                       2.55% of the city taxable income
   28  Over $21,600 but not                   $551 plus 3.1% of excess
   29  over $45,000                             over $21,600
   30  Over $45,000 but not                   $1,276 plus 3.15% of excess
   31  over $90,000                             over $45,000
   32  Over $90,000 but not                   $2,694 plus 3.2% of excess
   33  over $500,000                            over $90,000
   34  Over $500,000                          $15,814 plus 3.4% of excess
   35                                           over $500,000
   36    [(B) For taxable years beginning in two thousand one and two  thousand
   37  two  and  for taxable years beginning after two thousand five and before
   38  two thousand ten:
   39  If the city taxable income is:         The tax is:
   40  Not over $21,600                       2.55% of the city taxable income
   41  Over $21,600 but not                   $551 plus 3.1% of excess
   42  over $45,000                             over $21,600
   43  Over $45,000 but not                   $1,276 plus 3.15% of excess
   44  over $90,000                             over $45,000
   45  Over $90,000                           $2,694 plus 3.2% of excess
   46                                           over $90,000]
   47    (2) Resident heads of households. The tax under this section for  each
   48  taxable year on the city taxable income of every city resident head of a
   49  household shall be determined in accordance with the following tables:
   50    (A) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND FOURTEEN:
       S. 4209                             7
    1  IF THE CITY TAXABLE INCOME IS:         THE TAX IS:
    2  NOT OVER $14,400                       2.55% OF THE CITY TAXABLE INCOME
    3  OVER $14,400 BUT NOT                   $367 PLUS 3.1% OF EXCESS
    4  OVER $30,000                             OVER $14,400
    5  OVER $30,000 BUT NOT                   $851 PLUS 3.15% OF EXCESS
    6  OVER $60,000                             OVER $30,000
    7  OVER $60,000 BUT NOT                   $1,796 PLUS 3.2% OF EXCESS
    8  OVER $500,000                            OVER $60,000
    9  OVER $500,000                          $16,869 PLUS 3.4% OF EXCESS
   10                                           OVER $500,000
   11    (B) For taxable years beginning after two thousand nine AND BEFORE TWO
   12  THOUSAND FIFTEEN:
   13  If the city taxable income is:         The tax is:
   14  Not over $14,400                       2.55% of the city taxable income
   15  Over $14,400 but not                   $367 plus 3.1% of excess
   16  over $30,000                             over $14,400
   17  Over $30,000 but not                   $851 plus 3.15% of excess
   18  over $60,000                             over $30,000
   19  Over $60,000 but not                   $1,796 plus 3.2% of excess
   20  over $500,000                            over $60,000
   21  Over $500,000                          $15,876 plus 3.4% of excess
   22                                           Over $500,000
   23    [(B)  For taxable years beginning in two thousand one and two thousand
   24  two and for taxable years beginning after two thousand five  and  before
   25  two thousand ten:
   26  If the city taxable income is:         The tax is:
   27  Not over $14,400                       2.55% of the city taxable income
   28  Over $14,400 but not                   $367 plus 3.1% of excess
   29  over $30,000                             over $14,400
   30  Over $30,000 but not                   $851 plus 3.15% of excess
   31  over $60,000                             over $30,000
   32  Over $60,000                           $1,796 plus 3.2% of excess
   33                                           over $60,000]
   34    (3)  Resident  unmarried  individuals,  resident  married  individuals
   35  filing separate returns and resident estates and trusts. The  tax  under
   36  this  section  for each taxable year on the city taxable income of every
   37  city resident individual who is not a city resident  married  individual
   38  who  makes  a  single  return  jointly  with  his  or  her  spouse under
   39  subsection (b) of section thirteen hundred six of this article or a city
   40  resident head of household or a city resident surviving spouse,  and  on
   41  the city taxable income of every city resident estate and trust shall be
   42  determined in accordance with the following tables:
   43  (A) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND FOURTEEN:
   44  IF THE CITY TAXABLE INCOME IS:         THE TAX IS:
   45  NOT OVER $12,000                       2.55% OF THE CITY TAXABLE INCOME
   46  OVER $12,000 BUT NOT                   $306 PLUS 3.1% OF EXCESS
   47  OVER $25,000                             OVER $12,000
   48  OVER $25,000 BUT NOT                   $709 PLUS 3.15% OF EXCESS
   49  OVER $50,000                             OVER $25,000
       S. 4209                             8
    1  OVER $50,000 BUT NOT                   $1,497 PLUS 3.2% OF EXCESS
    2  OVER $500,000                          OVER $50,000
    3  OVER $500,000                          $16,891 PLUS 3.4%
    4                                         OF EXCESS OVER $500,000
    5    (B) For taxable years beginning after two thousand nine AND BEFORE TWO
    6  THOUSAND FIFTEEN:
    7  If the city taxable income is:         The tax is:
    8  Not over $12,000                       2.55% of the city taxable income
    9  Over $12,000 but not                   $306 plus 3.1% of excess
   10  over $25,000                             over $12,000
   11  Over $25,000 but not                   $709 plus 3.15% of excess
   12  over $50,000                             over $25,000
   13  Over $50,000 but not                   $1,497 plus 3.2% of excess
   14  over $500,000                          over $50,000
   15  Over $500,000                          $15,897 plus 3.4%
   16                                         of excess over $500,000
   17    [(B)  For taxable years beginning in two thousand one and two thousand
   18  two and for taxable years beginning after two thousand five  and  before
   19  two thousand ten:
   20  If the city taxable income is:         The tax is:
   21  Not over $12,000                       2.55% of the city taxable income
   22  Over $12,000 but not                   $306 plus 3.1% of excess
   23  over $25,000                             over $12,000
   24  Over $25,000 but not                   $709 plus 3.15% of excess
   25  over $50,000                             over $25,000
   26  Over $50,000                           $1,497 plus 3.2% of excess
   27                                           over $50,000]
   28    S  3.  Paragraphs  1, 2 and 3 of subdivision (a) of section 11-1701 of
   29  the administrative code of the city of New York, as amended by section 3
   30  of part EE of chapter 57 of the laws of 2010, are  amended  to  read  as
   31  follows:
   32    (1)  Resident  married  individuals  filing joint returns and resident
   33  surviving spouses. The tax under this section for each taxable  year  on
   34  the  city  taxable  income of every city resident married individual who
   35  makes a single return jointly with his or her spouse  under  subdivision
   36  (b) of section 11-1751 of this chapter and on the city taxable income of
   37  every  city  resident surviving spouse shall be determined in accordance
   38  with the following tables:
   39  (A) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND FOURTEEN:
   40  IF THE CITY TAXABLE INCOME IS:         THE TAX IS:
   41  NOT OVER $21,600                       2.55% OF THE CITY TAXABLE INCOME
   42  OVER $21,600 BUT NOT                   $551 PLUS 3.1% OF EXCESS
   43  OVER $45,000                            OVER $21,600
   44  OVER $45,000 BUT NOT                   $1,276 PLUS 3.15% OF EXCESS
   45  OVER $90,000                            OVER $45,000
   46  OVER $90,000 BUT NOT                   $2,694 PLUS 3.2% OF EXCESS
   47  OVER $500,000                           OVER $90,000
   48  OVER $500,000                          $16,803 PLUS 3.4% OF EXCESS
   49                                          OVER $500,000
   50    (B) For taxable years beginning after two thousand nine AND BEFORE TWO
   51  THOUSAND FIFTEEN:
       S. 4209                             9
    1  If the city taxable income is:         The tax is:
    2  Not over $21,600                       2.55% of the city taxable income
    3  Over $21,600 but not                   $551 plus 3.1% of excess
    4  over $45,000                            over $21,600
    5  Over $45,000 but not                   $1,276 plus 3.15% of excess
    6  over $90,000                            over $45,000
    7  Over $90,000 but not                   $2,694 plus 3.2% of excess
    8  over $500,000                           over $90,000
    9  Over $500,000                          $15,814 plus 3.4% of excess
   10                                          over $500,000
   11    [(B)  For taxable years beginning in two thousand one and two thousand
   12  two and for taxable years beginning after two thousand five  and  before
   13  two thousand ten:
   14  If the city taxable income is:         The tax is:
   15  Not over $21,600                       2.55% of the city taxable income
   16  Over $21,600 but not                   $551 plus 3.1% of excess
   17  over $45,000                            over $21,600
   18  Over $45,000 but not                   $1,276 plus 3.15% of excess
   19  over $90,000                            over $45,000
   20  Over $90,000                           $2,694 plus 3.2% of excess
   21                                          over $90,000]
   22    (2)  Resident heads of households. The tax under this section for each
   23  taxable year on the city taxable income of every city resident head of a
   24  household shall be determined in accordance with the following tables:
   25    (A) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND FOURTEEN:
   26  IF THE CITY TAXABLE INCOME IS:         THE TAX IS:
   27  NOT OVER $14,400                       2.55% OF THE CITY TAXABLE INCOME
   28  OVER $14,400 BUT NOT                   $367 PLUS 3.1% OF EXCESS
   29  OVER $30,000                            OVER $14,400
   30  OVER $30,000 BUT NOT                   $851 PLUS 3.15% OF EXCESS
   31  OVER $60,000                            OVER $30,000
   32  OVER $60,000 BUT NOT                   $1,796 PLUS 3.2% OF EXCESS
   33  OVER $500,000                           OVER $60,000
   34  OVER $500,000                          $16,869 PLUS 3.4% OF EXCESS
   35                                          OVER $500,000
   36    (B) For taxable years beginning after two thousand nine AND BEFORE TWO
   37  THOUSAND FIFTEEN:
   38  If the city taxable income is:         The tax is:
   39  Not over $14,400                       2.55% of the city taxable income
   40  Over $14,400 but not                   $367 plus 3.1% of excess
   41  over $30,000                            over $14,400
   42  Over $30,000 but not                   $851 plus 3.15% of excess
   43  over $60,000                            over $30,000
   44  Over $60,000 but not                   $1,796 plus 3.2% of excess
   45  over $500,000                           over $60,000
   46  Over $500,000                          $15,876 plus 3.4% of excess
   47                                          over $500,000
   48    [(B) For taxable years beginning in two thousand one and two  thousand
   49  two  and  for taxable years beginning after two thousand five and before
   50  two thousand ten:
       S. 4209                            10
    1  If the city taxable income is:         The tax is:
    2  Not over $14,400                       2.55% of the city taxable income
    3  Over $14,400 but not                   $367 plus 3.1% of excess
    4  over $30,000                            over $14,400
    5  Over $30,000 but not                   $851 plus 3.15% of excess
    6  over $60,000                            over $30,000
    7  Over $60,000                           $1,796
    8                                         plus 3.2% of excess
    9                                          over $60,000]
   10    (3)  Resident  unmarried  individuals,  resident  married  individuals
   11  filing separate returns and resident estates and trusts. The  tax  under
   12  this  section  for each taxable year on the city taxable income of every
   13  city resident individual who is not a married  individual  who  makes  a
   14  single  return  jointly  with his or her spouse under subdivision (b) of
   15  section 11-1751 of this chapter or a city resident head of  a  household
   16  or  a  city resident surviving spouse, and on the city taxable income of
   17  every city resident estate and trust shall be determined  in  accordance
   18  with the following tables:
   19  (A) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND FOURTEEN:
   20  IF THE CITY TAXABLE INCOME IS:         THE TAX IS:
   21  NOT OVER $12,000                       2.55% OF THE CITY TAXABLE INCOME
   22  OVER $12,000 BUT NOT                   $306 PLUS 3.1% OF EXCESS
   23  OVER $25,000                            OVER $12,000
   24  OVER $25,000 BUT NOT                   $709 PLUS 3.15% OF EXCESS
   25  OVER $50,000                            OVER $25,000
   26  OVER $50,000 BUT NOT                   $1,497 PLUS 3.2% OF EXCESS
   27  OVER $500,000                           OVER $50,000
   28  OVER $500,000                          $16,891 PLUS 3.4% OF EXCESS
   29                                          OVER $500,000
   30    (B) For taxable years beginning after two thousand nine AND BEFORE TWO
   31  THOUSAND FIFTEEN:
   32  If the city taxable income is:         The tax is:
   33  Not over $12,000                       2.55% of the city taxable income
   34  Over $12,000 but not                   $306 plus 3.1% of excess
   35  over $25,000                            over $12,000
   36  Over $25,000 but not                   $709 plus 3.15% of excess
   37  over $50,000                            over $25,000
   38  Over $50,000 but not                   $1,497 plus 3.2% of excess
   39  over $500,000                           over $50,000
   40  Over $500,000                          $15,897 plus 3.4% of excess
   41                                          over $500,000
   42    [(B)  For taxable years beginning in two thousand one and two thousand
   43  two and for taxable years beginning after two thousand five  and  before
   44  two thousand ten:
   45  If the city taxable income is:         The tax is:
   46  Not over $12,000                       2.55% of the city taxable income
   47  Over $12,000 but not                   $306 plus 3.1% of excess
   48  over $25,000                            over $12,000
   49  Over $25,000 but not                   $709 plus 3.15% of excess
       S. 4209                            11
    1  over $50,000                            over $25,000
    2  Over $50,000                           $1,497 plus 3.2% of excess
    3                                          over $50,000]
    4    S  4. Notwithstanding any provision of law to the contrary, the method
    5  of determining the amount to be deducted  and  withheld  from  wages  on
    6  account  of  taxes imposed by or pursuant to the authority of article 30
    7  of the tax law in connection with the implementation of  the  provisions
    8  of  this  act  shall be prescribed by regulations of the commissioner of
    9  taxation and finance with due consideration to the effect such withhold-
   10  ing tables and methods would have on the receipt and amount of  revenue.
   11  The  commissioner  of taxation and finance shall adjust such withholding
   12  tables and methods in regard to taxable  years  beginning  in  2015  and
   13  after in such manner as to result, so far as practicable, in withholding
   14  from  an  employee's wages an amount substantially equivalent to the tax
   15  reasonably estimated to be due for such taxable years as a result of the
   16  provisions of this act. Provided, however, for tax year 2015  the  with-
   17  holding  tables  shall  reflect  as  accurately  as practicable the full
   18  amount of tax year 2015 liability so that such  amount  is  withheld  by
   19  December  31,  2015. Any such regulations to implement a change in with-
   20  holding tables and methods for tax year 2015 shall be adopted and effec-
   21  tive as soon as practicable and the commissioner may  adopt  such  regu-
   22  lations  on  an emergency basis notwithstanding anything to the contrary
   23  in section 202 of the state administrative procedure  act.  In  carrying
   24  out  his  or  her  duties  and  responsibilities under this section, the
   25  commissioner of taxation and finance may accompany such  a  rule  making
   26  procedure with a similar procedure with respect to the taxes required to
   27  be  deducted  and  withheld by local laws imposing taxes pursuant to the
   28  authority of articles 30, 30-A and 30-B of the tax law,  the  provisions
   29  of  any  other  law  in  relation  to  such  a procedure to the contrary
   30  notwithstanding.
   31    S 5. 1. Notwithstanding any provision of law to the contrary, no addi-
   32  tion to tax shall be imposed for failure to pay  the  estimated  tax  in
   33  subsection  (c)  of  section  685  of the tax law and subdivision (c) of
   34  section 11-1785 of the administrative code of the city of New York  with
   35  respect  to  any underpayment of a required installment due prior to, or
   36  within thirty days of, the effective date of this act to the extent that
   37  such underpayment was created or increased by  the  amendments  made  by
   38  this  act, provided, however, that the taxpayer remits the amount of any
   39  underpayment prior to or with his or her next  quarterly  estimated  tax
   40  payment.
   41    2. The commissioner of taxation and finance shall take steps to publi-
   42  cize  the  necessary  adjustments  to  estimated  tax and, to the extent
   43  reasonably possible, to inform the taxpayer of the tax liability changes
   44  made by this act.
   45    S 6. This act shall take effect immediately.
   46                                   PART C
   47    Section 1. The opening paragraph of paragraph (f) of subdivision 3  of
   48  section  425 of the real property tax law, as added by section 1 of part
   49  B of chapter 59 of  the laws of 2012, is amended to read as follows:
   50    Compliance with state tax obligations. [The] A PROPERTY SHALL  NOT  BE
   51  ELIGIBLE  [property's  eligibility] for the STAR exemption [must not be]
   52  IF THE PROPERTY'S ELIGIBILITY HAS BEEN suspended pursuant to section one
   53  hundred seventy-one-y of the tax law  due  to  the  past-due  state  tax
   54  liabilities  of one or more of its owners. Notwithstanding any provision
       S. 4209                            12
    1  of law to the contrary,  where  a  property's  eligibility  for  a  STAR
    2  exemption  has  been  suspended  pursuant to such section, the following
    3  provisions shall be applicable:
    4    S  2.  Paragraphs  (h)  and  (i) of subdivision 2 and subdivision 7 of
    5  section 171-y of the tax law, as added by section 2 of part B of chapter
    6  59 of the laws of 2012, are amended to read as follows:
    7    (h) [The procedures by which the department shall apply the amount  of
    8  a  taxpayer's lost STAR benefits as an offset against the amount of that
    9  taxpayer's past-due state tax liabilities.
   10    (i)] Any other matter as the department shall deem necessary to  carry
   11  out the provisions of this section.
   12    7.  Activities  to  collect  state  tax  liabilities undertaken by the
   13  department pursuant to this section shall not in any way limit, restrict
   14  or impair the department from exercising any other authority to  collect
   15  or  enforce  past-due  state  tax liabilities under any other applicable
   16  provision of law. [The amount by which a taxpayer's property tax liabil-
   17  ity increases as a result of the loss of the STAR exemption pursuant  to
   18  paragraph  (f)  of subdivision three of section four hundred twenty-five
   19  of the real property tax law and this section shall  be  applied  as  an
   20  offset  against  the amount of the taxpayer's past-due state tax liabil-
   21  ity.] IF A TAXPAYER LOSES THE STAR EXEMPTION PURSUANT TO  PARAGRAPH  (F)
   22  OF  SUBDIVISION  THREE  OF  SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL
   23  PROPERTY TAX LAW AND THIS SECTION, THE TAXPAYER SHALL LOSE ANY  ENTITLE-
   24  MENT OR CLAIM OF RIGHT TO THE STAR EXEMPTION FOR THE APPLICABLE YEAR.
   25    S  3.  Section 3 of part B of chapter 59 of the laws of 2012, amending
   26  the real property tax law and the tax law relating to suspension of STAR
   27  exemptions of property owned by persons  with  outstanding  tax  liabil-
   28  ities, is amended to read as follows:
   29    S  3.  This  act shall take effect immediately [and shall apply to the
   30  administration of the STAR exemption authorized by section  425  of  the
   31  real  property tax law for the 2013-2014, 2014-2015 and 2015-2016 school
   32  years].
   33    S 4. This act shall take effect immediately.
   34                                   PART D
   35                            Intentionally Omitted
   36                                   PART E
   37    Section 1. Section 425 of the real property  tax  law  is  amended  by
   38  adding a new subdivision 15 to read as follows:
   39    15.  RECOUPMENT  OF EXEMPTIONS BY COMMISSIONER. (A) GENERALLY.  IF THE
   40  COMMISSIONER SHOULD DETERMINE, BASED UPON DATA COLLECTED UNDER THE  STAR
   41  REGISTRATION  PROGRAM,  THAT PROPERTY IMPROPERLY RECEIVED THE BASIC STAR
   42  EXEMPTION ON ONE OR MORE OF THE THREE PRECEDING  ASSESSMENT  ROLLS,  THE
   43  COMMISSIONER   SHALL  TREAT  THE  EXEMPTION  AS  AN  IMPROPERLY  GRANTED
   44  EXEMPTION AND PROCEED  IN  THE  MANNER  PROVIDED  BY  THIS  SUBDIVISION;
   45  PROVIDED  THAT  FINAL  ASSESSMENT  ROLLS  THAT WERE FILED PRIOR TO APRIL
   46  FIRST, TWO THOUSAND ELEVEN SHALL NOT BE SUBJECT  TO  THE  PROVISIONS  OF
   47  THIS SUBDIVISION.
   48    (B)  PROCEDURE.  THE  TAX SAVINGS ATTRIBUTABLE TO EACH SUCH IMPROPERLY
   49  GRANTED EXEMPTION SHALL BE COLLECTED  FROM  THE  OWNERS  WHOSE  PROPERTY
   50  IMPROPERLY RECEIVED THE EXEMPTION FOR THE APPLICABLE YEAR, TOGETHER WITH
   51  INTEREST  AND  A  PENALTY AS SPECIFIED IN THIS SUBDIVISION, BY UTILIZING
       S. 4209                            13
    1  ANY OF THE PROCEDURES FOR COLLECTION, LEVY, AND LIEN OF PERSONAL  INCOME
    2  TAX  SET  FORTH IN ARTICLE TWENTY-TWO OF THE TAX LAW, ANY OTHER RELEVANT
    3  PROCEDURES REFERENCED WITHIN THE PROVISIONS OF  THAT  ARTICLE,  AND  ANY
    4  OTHER LAW AS MAY BE APPLICABLE, SO FAR AS PRACTICABLE WHEN RECOUPING THE
    5  EXEMPTION AMOUNT PURSUANT TO THIS SUBDIVISION, EXCEPT THAT:
    6    (I)  PRIOR  TO  DIRECTING  THAT  AN  IMPROPERLY  GRANTED  EXEMPTION BE
    7  RECOUPED PURSUANT TO THIS SUBDIVISION, THE  COMMISSIONER  SHALL  PROVIDE
    8  THE  OWNERS WITH NOTICE AND AN OPPORTUNITY TO SHOW THE COMMISSIONER THAT
    9  THE EXEMPTION WAS PROPERLY GRANTED. IF THE OWNERS  FAIL  TO  RESPOND  TO
   10  SUCH NOTICE WITHIN FORTY-FIVE DAYS FROM THE MAILING THEREOF, OR IF THEIR
   11  RESPONSE  DOES  NOT  SHOW  TO  THE  COMMISSIONER'S SATISFACTION THAT THE
   12  ELIGIBILITY REQUIREMENTS WERE IN FACT SATISFIED, THE COMMISSIONER  SHALL
   13  PROCEED  WITH  THE  RECOUPMENT  OF  THE  IMPROPERLY GRANTED EXEMPTION IN
   14  ACCORDANCE WITH THE PROVISIONS OF THIS SUBDIVISION; AND
   15    (II) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH  (B)  OF  SUBDIVISION
   16  SIX  OF  THIS  SECTION,  NEITHER  AN  ASSESSOR NOR A BOARD OF ASSESSMENT
   17  REVIEW HAS THE AUTHORITY TO CONSIDER AN OBJECTION TO THE  RECOUPMENT  OF
   18  AN  EXEMPTION  PURSUANT  TO  THIS SUBDIVISION, NOR MAY SUCH AN ACTION BE
   19  REVIEWED IN A PROCEEDING TO REVIEW AN ASSESSMENT PURSUANT TO  TITLE  ONE
   20  OR  ONE-A  OF  ARTICLE SEVEN OF THIS CHAPTER. SUCH AN ACTION MAY ONLY BE
   21  CHALLENGED BEFORE THE DEPARTMENT. IF AN OWNER IS DISSATISFIED  WITH  THE
   22  DEPARTMENT'S  FINAL  DETERMINATION,  THE  OWNER MAY APPEAL THAT DETERMI-
   23  NATION TO THE BOARD IN A FORM AND MANNER TO BE PRESCRIBED BY THE COMMIS-
   24  SIONER. SUCH APPEAL SHALL BE FILED WITHIN FORTY-FIVE DAYS FROM THE ISSU-
   25  ANCE OF THE DEPARTMENT'S FINAL DETERMINATION. IF DISSATISFIED  WITH  THE
   26  BOARD'S DETERMINATION, THE OWNER MAY SEEK JUDICIAL REVIEW THEREOF PURSU-
   27  ANT  TO  ARTICLE  SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES. THE
   28  OWNER SHALL OTHERWISE HAVE NO RIGHT TO  CHALLENGE  SUCH  FINAL  DETERMI-
   29  NATION  IN  A COURT ACTION, ADMINISTRATIVE PROCEEDING, INCLUDING BUT NOT
   30  LIMITED TO AN ADMINISTRATIVE PROCEEDING PURSUANT TO ARTICLE FORTY OF THE
   31  TAX LAW, OR ANY OTHER FORM OF LEGAL RECOURSE AGAINST  THE  COMMISSIONER,
   32  THE  DEPARTMENT,  THE  BOARD,  THE  ASSESSOR, OR ANY OTHER PERSON, STATE
   33  AGENCY, OR LOCAL GOVERNMENT.
   34    (C) THE AMOUNT TO BE RECOUPED FOR EACH IMPROPERLY  RECEIVED  EXEMPTION
   35  SHALL HAVE INTEREST ADDED AT THE RATE PRESCRIBED BY SECTION NINE HUNDRED
   36  TWENTY-FOUR-A OF THIS CHAPTER OR SUCH OTHER LAW AS MAY BE APPLICABLE FOR
   37  EACH  MONTH  OR PORTION THEREOF SINCE THE LEVY OF SCHOOL TAXES UPON SUCH
   38  ASSESSMENT ROLL. IN ADDITION, A PENALTY SHALL BE IMPOSED IN  THE  AMOUNT
   39  OF  EITHER  FIVE  HUNDRED  DOLLARS  OR  TWENTY PERCENT OF THE IMPROPERLY
   40  RECEIVED TAX SAVINGS, WHICHEVER IS GREATER, NOT TO EXCEED  TWO  THOUSAND
   41  FIVE  HUNDRED  DOLLARS,  PROVIDED  THAT  THE COMMISSIONER MAY WAIVE SUCH
   42  PENALTY FOR GOOD CAUSE SHOWN.
   43    (D) IN THE EVENT THAT A REVOCATION  OF  PRIOR  EXEMPTION  PURSUANT  TO
   44  SUBDIVISION  TWELVE  OF  THIS SECTION OR A VOLUNTARY RENUNCIATION OF THE
   45  STAR EXEMPTION PURSUANT TO SECTION FOUR HUNDRED NINETY-SIX OF THIS CHAP-
   46  TER HAS OCCURRED, THE PROVISIONS OF THIS SUBDIVISION SHALL NOT BE APPLI-
   47  CABLE TO THE EXEMPTIONS SO REVOKED OR VOLUNTARILY RENOUNCED.
   48    S 2. Clause 10 of subparagraph (i) of paragraph 2 of subdivision e  of
   49  section  26-403  of  the administrative code of the city of New York, as
   50  amended by chapter 422 of the laws  of  2010,  is  amended  to  read  as
   51  follows:
   52    (10)  Housing accommodations not occupied by the tenant, not including
   53  subtenants or occupants, as his or her primary residence, as  determined
   54  by  a  court  of competent jurisdiction. For the purposes of determining
   55  primary residency, a tenant who is a victim  of  domestic  violence,  as
   56  defined in section four hundred fifty-nine-a of the social services law,
       S. 4209                            14
    1  who  has  left  the  unit  because  of such violence, and who asserts an
    2  intent to return to the housing accommodation  shall  be  deemed  to  be
    3  occupying  the  unit  as  his or her primary residence.  FOR PURPOSES OF
    4  DETERMINING  PRIMARY  RESIDENCY, AS USED IN THIS CHAPTER, THE FAILURE TO
    5  FILE A NEW YORK CITY RESIDENT INCOME TAX RETURN (SETTING FORTH THE HOUS-
    6  ING ACCOMMODATION AS HIS OR HER RESIDENCE) BY AN INDIVIDUAL REQUIRED  BY
    7  LAW  TO  FILE  SUCH  A RETURN, SHALL RESULT IN A FINDING THAT THE TENANT
    8  DOES NOT OCCUPY THE UNIT AS HIS  OR  HER  PRIMARY  RESIDENCE;  PROVIDED,
    9  HOWEVER,  THAT  THIS  PROVISION SHALL NOT APPLY TO AN INDIVIDUAL WHO HAS
   10  REQUESTED AN EXTENSION OF TIME FOR PAYMENT OF TAX  OR  WHERE  ANY  OTHER
   11  FACTOR  EXISTS  WHICH  WOULD  EXCUSE  THE  TIMELY  FILING OF THE RETURN;
   12  PROVIDED FURTHER, THAT THE TIMELY FILING OF THE RETURN, ALONE, SHALL NOT
   13  RESULT IN A PRESUMPTION THAT THE INDIVIDUAL DOES OCCUPY THE UNIT AS  HIS
   14  OR  HER  PRIMARY  RESIDENCE.  No action or proceeding shall be commenced
   15  seeking to recover possession on the ground that a housing accommodation
   16  is not occupied by the tenant as his or her primary residence unless the
   17  owner or lessor shall have given thirty days notice to the tenant of his
   18  or her intention to commence such action or proceeding on such grounds.
   19    S 3. Subparagraph (f) of paragraph  1  of  subdivision  a  of  section
   20  26-504 of the administrative code of the city of New York, as amended by
   21  chapter 422 of the laws of 2010, is amended to read as follows:
   22    (f) not occupied by the tenant, not including subtenants or occupants,
   23  as  his  or her primary residence, as determined by a court of competent
   24  jurisdiction, provided, however that no action or  proceeding  shall  be
   25  commenced  seeking  to  recover  possession on the ground that a housing
   26  accommodation is not occupied by the tenant as his or her primary  resi-
   27  dence  unless the owner or lessor shall have given thirty days notice to
   28  the tenant of his or her intention to commence such action or proceeding
   29  on such grounds. For the purposes of determining  primary  residency,  a
   30  tenant  who is a victim of domestic violence, as defined in section four
   31  hundred fifty-nine-a of the social services law, who has left  the  unit
   32  because  of  such  violence,  and who asserts an intent to return to the
   33  housing accommodation shall be deemed to be occupying the unit as his or
   34  her primary residence.  FOR PURPOSES OF DETERMINING  PRIMARY  RESIDENCY,
   35  AS  USED  IN  THIS CHAPTER, THE FAILURE TO FILE A NEW YORK CITY RESIDENT
   36  INCOME TAX RETURN (SETTING FORTH THE HOUSING ACCOMMODATION AS HIS OR HER
   37  RESIDENCE) BY AN INDIVIDUAL REQUIRED BY LAW TO FILE SUCH A RETURN, SHALL
   38  RESULT IN A FINDING THAT THE TENANT DOES NOT OCCUPY THE UNIT AS  HIS  OR
   39  HER  PRIMARY RESIDENCE; PROVIDED, HOWEVER, THAT THIS PROVISION SHALL NOT
   40  APPLY TO AN INDIVIDUAL WHO  HAS  REQUESTED  AN  EXTENSION  OF  TIME  FOR
   41  PAYMENT  OF  TAX OR WHERE ANY OTHER FACTOR EXISTS WHICH WOULD EXCUSE THE
   42  TIMELY FILING OF A RETURN; PROVIDED FURTHER, THAT THE TIMELY  FILING  OF
   43  THE RETURN, ALONE, SHALL NOT RESULT IN A PRESUMPTION THAT THE INDIVIDUAL
   44  DOES  OCCUPY  THE UNIT AS HIS OR HER PRIMARY RESIDENCE. For the purposes
   45  of this subparagraph where a housing accommodation is rented to  a  not-
   46  for-profit  hospital  for residential use, affiliated subtenants author-
   47  ized to use such accommodations by such hospital shall be deemed  to  be
   48  tenants, or
   49    S  4. Paragraph 11 of subdivision a of section 5 of section 4 of chap-
   50  ter  576  of  the  laws  of  1974,  constituting  the  emergency  tenant
   51  protection  act  of  nineteen seventy-four, as amended by chapter 422 of
   52  the laws of 2010, is amended to read as follows:
   53    (11) housing accommodations which are not occupied by the tenant,  not
   54  including  subtenants  or occupants, as his or her primary residence, as
   55  determined by a court of competent jurisdiction.  FOR PURPOSES OF DETER-
   56  MINING PRIMARY RESIDENCY, AS USED IN THIS CHAPTER, THE FAILURE TO FILE A
       S. 4209                            15
    1  NEW YORK STATE RESIDENT INCOME TAX RETURN  (SETTING  FORTH  THE  HOUSING
    2  ACCOMMODATION  AS HIS OR HER RESIDENCE) BY AN INDIVIDUAL REQUIRED BY LAW
    3  TO FILE SUCH A RETURN, SHALL RESULT IN A FINDING THAT  THE  TENANT  DOES
    4  NOT  OCCUPY THE UNIT AS HIS OR HER PRIMARY RESIDENCE; PROVIDED, HOWEVER,
    5  THAT THIS PROVISION SHALL NOT APPLY TO AN INDIVIDUAL WHO  HAS  REQUESTED
    6  AN EXTENSION OF TIME FOR PAYMENT OF TAX OR WHERE ANY OTHER FACTOR EXISTS
    7  WHICH  WOULD  EXCUSE  THE TIMELY FILING OF THE RETURN; PROVIDED FURTHER,
    8  THAT THE TIMELY FILING OF THE RETURN,  ALONE,  SHALL  NOT  RESULT  IN  A
    9  PRESUMPTION  THAT  THE  INDIVIDUAL  DOES  OCCUPY  THE UNIT AS HIS OR HER
   10  PRIMARY RESIDENCE. For the purposes of determining primary residency,  a
   11  tenant  who is a victim of domestic violence, as defined in section four
   12  hundred fifty-nine-a of the social services law, who has left  the  unit
   13  because  of  such  violence,  and who asserts an intent to return to the
   14  housing accommodation shall be deemed to be occupying the unit as his or
   15  her primary residence. For the purposes of this paragraph, where a hous-
   16  ing accommodation is rented to a not-for-profit hospital for residential
   17  use, affiliated subtenants authorized to use such accommodations by such
   18  hospital shall be deemed to be tenants. No action or proceeding shall be
   19  commenced seeking to recover possession on the  ground  that  a  housing
   20  accommodation  is not occupied by the tenant as his or her primary resi-
   21  dence unless the owner or lessor shall have given thirty days notice  to
   22  the tenant of his or her intention to commence such action or proceeding
   23  on such grounds.
   24    S  5.  The tax law is amended by adding a new section 171-z to read as
   25  follows:
   26    S 171-Z. VERIFICATION OF RESIDENCE FILING ADDRESS. (1) THE COMMISSION-
   27  ER IS AUTHORIZED TO VERIFY TO OWNERS OF MULTIPLE  DWELLINGS  COVERED  BY
   28  THE  CITY  RENT  AND  REHABILITATION  LAW, THE RENT STABILIZATION LAW OF
   29  NINETEEN HUNDRED SIXTY-NINE AND/OR THE EMERGENCY TENANT  PROTECTION  ACT
   30  OF NINETEEN SEVENTY-FOUR WHETHER OR NOT, IN A GIVEN CALENDAR YEAR, A NEW
   31  YORK  CITY  OR NEW YORK STATE RESIDENT INCOME TAX RETURN WAS FILED BY AN
   32  INDIVIDUAL WHO IS A TENANT IN THE OWNER'S MULTIPLE DWELLING AND, IF  SO,
   33  THE  RESIDENCE  ADDRESS  WHICH  IS  SET  FORTH ON THE TAX RETURN.   SUCH
   34  VERIFICATION SHALL BE IN WRITING AND SHALL BE CONSIDERED  A  CERTIFICATE
   35  OR  AFFIDAVIT  FOR THE PURPOSES OF RULE FORTY-FIVE HUNDRED TWENTY OF THE
   36  CIVIL PRACTICE LAW AND RULES.
   37    (2) THE DEPARTMENT MAY CHARGE A REASONABLE FEE, TO  BE  DETERMINED  BY
   38  THE  COMMISSIONER, IN PAYMENT TO THE DEPARTMENT FOR THE EXPENSE INCURRED
   39  IN VERIFYING THE FILING AND RESIDENCE ADDRESS.
   40    (3) ANY FINDING THAT A RECIPIENT OF A PUBLIC BENEFIT PURSUANT TO  CITY
   41  RENT AND REHABILITATION LAW DOES NOT MEET A RESIDENCY REQUIREMENT NECES-
   42  SARY  TO  RECEIVE SUCH BENEFIT BASED UPON HIS OR HER PERSONAL INCOME TAX
   43  FILING SHALL, WITHIN THIRTY DAYS OF SUCH FINDING, BE SUBJECT TO EVICTION
   44  FROM ANY UNIT REQUIRING PRIMARY  RESIDENCE  FOR  TENANCY  AND  SHALL  BE
   45  DISALLOWED TO RECEIVE ANY PUBLIC BENEFIT AUTHORIZED PURSUANT TO SECTIONS
   46  26-403  AND  26-504  OF THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK,
   47  AND ANY BENEFIT PROVIDED UNDER THE EMERGENCY TENANT  PROTECTION  ACT  OF
   48  NINETEEN  SEVENTY-FOUR  FOR THE PERIOD OF ONE YEAR FROM THE DATE OF SUCH
   49  FINDING.
   50    (4) (A) UPON A FINDING PURSUANT TO SUBDIVISION THREE OF THIS  SECTION,
   51  A  STATE  OR MUNICIPAL AGENCY ADMINISTERING BENEFITS AUTHORIZED PURSUANT
   52  TO SECTIONS 26-403 AND 26-504 OF THE ADMINISTRATIVE CODE OF THE CITY  OF
   53  NEW YORK, AND ANY BENEFIT PROVIDED UNDER THE EMERGENCY TENANT PROTECTION
   54  ACT  OF  NINETEEN  SEVENTY-FOUR,  SHALL BE NOTIFIED WITHIN SEVEN DAYS OF
   55  SUCH FINDING AND MAY IN ADDITION TO ENFORCING PROVISIONS UNDER  SUBDIVI-
   56  SION  THREE IMPOSE A CIVIL PENALTY UPON THE RECIPIENT OF AN UNAUTHORIZED
       S. 4209                            16
    1  BENEFIT BASED UPON THE AMOUNT OF  TIME  SUCH  UNAUTHORIZED  BENEFIT  WAS
    2  PROVIDED.
    3    (B)  ANY  CIVIL  PENALTY  AUTHORIZED  UNDER  THIS SUBDIVISION SHALL BE
    4  IMPOSED AS FOLLOWS: (I) FOR ONE TO FIVE YEARS OF  UNAUTHORIZED  RECEIPT,
    5  FIVE  THOUSAND  DOLLARS;  (II)  FOR  SIX  TO  TEN  YEARS OF UNAUTHORIZED
    6  RECEIPT, TEN THOUSAND DOLLARS; (III) FOR  ELEVEN  TO  FIFTEEN  YEARS  OF
    7  UNAUTHORIZED  RECEIPT,  FIFTEEN  THOUSAND  DOLLARS;  (IV) FOR SIXTEEN TO
    8  TWENTY YEARS OF RECEIPT, TWENTY THOUSAND DOLLARS; AND (V) FOR TWENTY-ONE
    9  OR MORE YEARS OF RECEIPT, TWENTY-FIVE THOUSAND DOLLARS.
   10    S 6. This act shall take effect immediately; provided that:
   11    a. the amendment to section 26-403 of the city rent and rehabilitation
   12  law made by section two of this act  shall  remain  in  full  force  and
   13  effect only so long as the public emergency requiring the regulation and
   14  control  of  residential  rents  and evictions continues, as provided in
   15  subdivision 3 of section 1 of the local emergency housing  rent  control
   16  act;
   17    b.  the  amendment  to section 26-504 of the rent stabilization law of
   18  nineteen hundred sixty-nine made by section  three  of  this  act  shall
   19  expire  on  the  same  date as such law expires and shall not affect the
   20  expiration of such law as provided under section 26-520 of such law; and
   21    c. the amendment to section 5 of the emergency tenant  protection  act
   22  of  nineteen  seventy-four made by section four of this act shall expire
   23  on the same date as such act expires and shall not affect the expiration
   24  of such act as provided in section 17 of chapter  576  of  the  laws  of
   25  1974, as amended.
   26                                   PART F
   27    Section  1.  Subdivision 3 of section 97-rrr of the state finance law,
   28  as amended by section 8 of part F of chapter 109 of the laws of 2006, is
   29  amended to read as follows:
   30    3. The monies in such fund shall be appropriated for  school  property
   31  tax  exemptions [and local property tax rebates] granted pursuant to the
   32  real property tax law [and the tax law] and payable pursuant to  section
   33  [thirty-six  hundred  nine]  THIRTY-SIX  HUNDRED NINE-E of the education
   34  law, AND for payments to the  city  of  New  York  pursuant  to  section
   35  fifty-four-f  of  this  chapter[,  and  pursuant  to section one hundred
   36  seventy-eight of the tax law].
   37    S 2. One-time relief for unenrolled registrants. (1) As used  in  this
   38  section,  the  term "unenrolled registrant" means a person who purchased
   39  or otherwise acquired a primary residence after the taxable status  date
   40  for  the  2013 assessment roll and who registered that property with the
   41  commissioner of taxation and finance in accordance with  subdivision  14
   42  of  section  425  of  the real property tax law on or before the taxable
   43  status date for the 2014 assessment roll, but  who  failed  to  file  an
   44  application  for the STAR exemption for that property in accordance with
   45  subdivision 6 of section 425 of the real property tax law on  or  before
   46  the taxable status date for the 2014 assessment roll.
   47    (2)  If  the  commissioner  of  taxation and finance is informed on or
   48  before October 1, 2015, that an  owner  of  property  is  an  unenrolled
   49  registrant,  and  if  such commissioner finds that the unenrolled regis-
   50  trant's property would have qualified for the STAR exemption  authorized
   51  by  section 425 of the real property tax law on the 2014 assessment roll
   52  if a completed application had been filed with the appropriate  assessor
   53  in  a  timely  manner,  then the commissioner of taxation and finance is
   54  authorized to remit directly to the property owner  or  owners  the  tax
       S. 4209                            17
    1  savings that the STAR exemption would have yielded if the STAR exemption
    2  had  been  granted  on  the  2014  assessment  roll. When remitting such
    3  amount, the commissioner of taxation and finance shall advise the  prop-
    4  erty  owner  or  owners that such payment is subject to recovery by such
    5  commissioner if the property owner or owners do not apply for and quali-
    6  fy for the STAR exemption on the 2015 assessment roll, or if  it  should
    7  otherwise  be  found  to have been erroneously remitted to such property
    8  owner or owners.
    9    (3) The amounts payable under this act shall be paid from the  account
   10  established  for the payment of STAR benefits to late registrants pursu-
   11  ant to subparagraph (iii) of paragraph (a) of subdivision 14 of  section
   12  425 of the real property tax law.
   13    (4)  The provisions of part 6 of article 22 of the tax law relating to
   14  the collection of a tax imposed by such article that has  been  assessed
   15  and remains unpaid shall apply to the recovery authorized by subdivision
   16  two  of  this  section  of a payment found to have been erroneously made
   17  pursuant to this act to an ineligible property owner or  owners  in  the
   18  same  manner  and  with  the same force and effect as if the language of
   19  such article had been incorporated in full into this act except  to  the
   20  extent  that any provision of such article is either inconsistent with a
   21  provision of this act or is not relevant to this act  as  determined  by
   22  the  commissioner  of taxation and finance. Furthermore, for purposes of
   23  applying the provisions of part 6 of article 22 of the  tax  law,  where
   24  the  terms "tax" and "taxes" appear in such article, such terms shall be
   25  construed to mean "a payment or payments erroneously  made  pursuant  to
   26  this act to an ineligible property owner or owners".
   27    S 3. This act shall take effect immediately.
   28                                   PART G
   29    Section  1.  The  real  property  tax  law  is amended by adding a new
   30  section 1306-b to read as follows:
   31    S 1306-B.  NEW YORK PROPERTY TAX RELIEF CHECK PROGRAM. 1. TAX REBATES.
   32  (A) FOR BASIC  AND  ENHANCED  REBATES  BEGINNING  IN  THE  TWO  THOUSAND
   33  FIFTEEN--TWO  THOUSAND SIXTEEN SCHOOL YEAR AND EACH YEAR THEREAFTER IF A
   34  PARCEL IS ENTITLED TO THE BASIC OR ENHANCED STAR EXEMPTION AUTHORIZED BY
   35  SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER, A LOCAL  PROPERTY  TAX
   36  REBATE  SHALL BE PROVIDED TO THE OWNER OR OWNERS OF SUCH PARCEL AS SHOWN
   37  ON THE FINAL ASSESSMENT ROLL FOR SUCH YEAR, IN  AN  AMOUNT  COMPUTED  AS
   38  PRESCRIBED  BY THIS SECTION AND SECTION ONE HUNDRED SEVENTY-EIGHT OF THE
   39  TAX LAW.
   40    (B) NO TAX REBATE SHALL BE PROVIDED TO AN OWNER OR OWNERS PURSUANT  TO
   41  PARAGRAPH  A  OF  THIS  SUBDIVISION IF THE AMOUNT OF SUCH REBATE IS LESS
   42  THAN OR EQUAL TO A CREDIT AUTHORIZED TO BE PROVIDED TO A TAX PAYER OF AN
   43  INDEPENDENT OR DEPENDENT SCHOOL DISTRICT PURSUANT TO SUBSECTION (BBB) OF
   44  SECTION SIX HUNDRED SIX OF THE TAX LAW OR IF SUCH CREDIT  IS  LESS  THAN
   45  TWENTY DOLLARS IN A SINGLE YEAR.
   46    (C)  AN  INDEPENDENT SCHOOL DISTRICT THAT IS SUBJECT TO THE PROVISIONS
   47  OF SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION  LAW  MUST  MEET
   48  THE  APPLICABLE  REQUIREMENTS  OF SECTION TWO THOUSAND TWENTY-THREE-B OF
   49  THE EDUCATION LAW FOR THE TWO  THOUSAND  FIFTEEN--TWO  THOUSAND  SIXTEEN
   50  SCHOOL  YEAR  TO  RENDER  ITS  PROPERTY OWNERS ELIGIBLE FOR THE NEW YORK
   51  PROPERTY TAX RELIEF CHECK PROGRAM PURSUANT  TO  THIS  SECTION.  FOR  ALL
   52  SCHOOL  YEARS THEREAFTER, IN ORDER FOR AN INDEPENDENT SCHOOL DISTRICT TO
   53  QUALIFY ITS PROPERTY  OWNERS  TO  RECEIVE  A  REBATE  PURSUANT  TO  THIS
       S. 4209                            18
    1  SECTION,  THE  BUDGET  SO  ADOPTED  SHALL  NOT EXCEED THE TAX LEVY LIMIT
    2  PRESCRIBED BY SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION LAW.
    3    (D)  A  CITY  WITH  A DEPENDENT SCHOOL DISTRICT THAT IS SUBJECT TO THE
    4  PROVISIONS OF SECTION THREE-C OF  THE  GENERAL  MUNICIPAL  LAW  AND  ITS
    5  DEPENDENT  SCHOOL  DISTRICT MUST JOINTLY COMPLY WITH THE REQUIREMENTS OF
    6  SUBDIVISION TWO, AND EITHER SUBDIVISION THREE OR FOUR OF SECTION THREE-D
    7  OF THE GENERAL MUNICIPAL LAW IN ORDER  TO  RENDER  ITS  PROPERTY  OWNERS
    8  ELIGIBLE  FOR  THE NEW YORK PROPERTY TAX RELIEF CHECK PROGRAM FOR A CITY
    9  FISCAL YEAR BEGINNING IN TWO THOUSAND FIFTEEN PURSUANT TO THIS  SECTION.
   10  FOR  ALL  FISCAL  YEARS THEREAFTER WHERE A REBATE WOULD BE AUTHORIZED, A
   11  CITY WITH A DEPENDENT SCHOOL DISTRICT THAT IS SUBJECT TO THE  PROVISIONS
   12  OF  SECTION THREE-C OR THREE-E OF THE GENERAL MUNICIPAL LAW MUST ADOPT A
   13  BUDGET THAT DOES NOT EXCEED  THE  TAX  LEVY  LIMIT  PRESCRIBED  BY  SUCH
   14  SECTION IN ORDER TO RENDER ITS PROPERTY OWNERS ELIGIBLE FOR THE NEW YORK
   15  PROPERTY TAX RELIEF CHECK PROGRAM.
   16    (E) IT SHALL BE THE RESPONSIBILITY OF THE DEPARTMENT TO ISSUE SUCH TAX
   17  REBATES  TO  SUCH  OWNER OR OWNERS IN THE MANNER PROVIDED BY SECTION ONE
   18  HUNDRED SEVENTY-EIGHT OF THE TAX LAW. NOTHING CONTAINED HEREIN SHALL  BE
   19  CONSTRUED  AS  PERMITTING  PARTIAL OR INSTALLMENT PAYMENTS OF TAXES IN A
   20  JURISDICTION WHICH HAS NOT AUTHORIZED THE SAME PURSUANT TO LAW.  TO  THE
   21  EXTENT  PRACTICABLE  REBATES MADE TO AN OWNER OR OWNERS PURSUANT TO THIS
   22  SECTION AND CREDITS PROVIDED TO THE SAME PURSUANT TO SUBSECTION (BBB) OF
   23  SECTION SIX HUNDRED SIX OF THE TAX LAW SHALL BE  DISBURSED  IN  COMBINA-
   24  TION.
   25    2.  PROCEDURE. (A) ON OR BEFORE AUGUST FIFTEENTH, TWO THOUSAND FIFTEEN
   26  AND EACH YEAR THEREAFTER, THE COMMISSIONER,  OR  HIS  OR  HER  DESIGNEE,
   27  SHALL CREATE A REPORT, IF SUCH REPORT IS DEEMED NECESSARY BY THE COMMIS-
   28  SIONER  TO ESTABLISH ELIGIBILITY OF AN OWNER OR OWNERS TO A REBATE UNDER
   29  THIS SECTION, CONCERNING THOSE PARCELS WHICH HAVE BEEN GRANTED AN EXCEP-
   30  TION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER,  OR
   31  ON  OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN AND EACH YEAR THEREAFTER,
   32  IN THE CASE OF A CITY WITH A POPULATION OF  ONE  MILLION  OR  MORE,  THE
   33  COMMISSIONER  OF  FINANCE,  OR HIS OR HER DESIGNEE, SHALL PROVIDE TO THE
   34  COMMISSIONER OF TAXATION AND FINANCE A REPORT IN  A  MUTUALLY  AGREEABLE
   35  FORMAT  CONCERNING  THOSE  PARCELS  WHICH HAVE BEEN GRANTED AN EXEMPTION
   36  AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS  CHAPTER  ON  THE
   37  ASSESSMENT ROLLS USED TO GENERATE THE SCHOOL TAX BILLS FOR THE TWO THOU-
   38  SAND  FIFTEEN--TWO  THOUSAND  SIXTEEN  SCHOOL TAX YEAR AND FOR EACH YEAR
   39  THEREAFTER; PROVIDED HOWEVER THE INFORMATION  TO  BE  PROVIDED  ON  SUCH
   40  REPORT  SHALL BE OBTAINED FROM THE FINAL ASSESSMENT ROLL DATA FILES USED
   41  TO GENERATE THE TWO THOUSAND FIFTEEN--TWO THOUSAND  SIXTEEN  SCHOOL  TAX
   42  BILLS  AND  EACH  YEAR THEREAFTER, FILED WITH THE DEPARTMENT PURSUANT TO
   43  SECTION FIFTEEN HUNDRED NINETY OF THIS CHAPTER ON OR BEFORE  JULY  THIR-
   44  TY-FIRST OF SUCH YEAR. SUCH REPORT SHALL SET FORTH THE NAMES AND MAILING
   45  ADDRESSES  OF  THE  OWNER  OR  OWNERS  OF  SUCH PARCELS AS SHOWN ON SUCH
   46  ASSESSMENT ROLL DATA FILES, THE IDENTIFICATION NUMBERS OF  SUCH  PARCELS
   47  AS  SHOWN ON SUCH ASSESSMENT ROLL DATA FILES, AND SUCH OTHER INFORMATION
   48  IN THE POSSESSION OF THE DEPARTMENT, OR IN THE CASE OF  A  CITY  WITH  A
   49  POPULATION  OF  ONE MILLION OR MORE, THE COMMISSIONER OF FINANCE, AS THE
   50  COMMISSIONER MAY DEEM NECESSARY FOR THE EFFECTIVE ADMINISTRATION OF THIS
   51  PROGRAM, INCLUDING INFORMATION REGARDING COOPERATIVE APARTMENT BUILDINGS
   52  AND MOBILE HOME PARKS OR SIMILAR PROPERTY. IT SHALL BE THE  RESPONSIBIL-
   53  ITY  OF  THE ASSESSOR OR ASSESSORS OF EACH ASSESSING UNIT TO ENSURE THAT
   54  THE NAMES AND MAILING ADDRESSES OF SUCH OWNER OR OWNERS  ARE  ACCURATELY
   55  RECORDED  ON  SUCH  ROLLS  AND  FILES TO THE BEST OF HIS OR HER ABILITY,
   56  BASED UPON THE INFORMATION CONTAINED IN HIS  OR  HER  OFFICE.    NOTHING
       S. 4209                            19
    1  CONTAINED IN THIS SUBDIVISION SHALL BE CONSTRUED AS AFFECTING IN ANY WAY
    2  THE  VALIDITY  OR ENFORCEABILITY OF A REAL PROPERTY TAX, OR THE APPLICA-
    3  BILITY OF INTEREST OR PENALTIES WITH RESPECT THERETO,  WHEN  AN  OWNER'S
    4  NAME OR MAILING ADDRESS HAS NOT BEEN ACCURATELY RECORDED.
    5    (B)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
    6  SION, WHERE AN ASSESSING UNIT CONTAINS ONE OR MORE PROPERTIES WHICH  ARE
    7  RECEIVING  SUCH  EXEMPTION  IN  RELATION TO A PRIOR YEAR ASSESSMENT ROLL
    8  PURSUANT TO PARAGRAPH (D) OF SUBDIVISION SIX  OF  SECTION  FOUR  HUNDRED
    9  TWENTY-FIVE  OF  THIS  CHAPTER,  OR  CONTAINS  ONE  OR MORE PARCELS WITH
   10  RESPECT TO WHICH SUCH EXEMPTION WAS DULY  ADDED  OR  REMOVED  AFTER  THE
   11  FILING  OF THE FINAL ASSESSMENT ROLL PURSUANT TO THE PROVISIONS OF TITLE
   12  THREE OF ARTICLE FIVE OF THIS CHAPTER, THE DEPARTMENT  MAY  REQUIRE  THE
   13  ASSESSOR  TO  FILE WITH IT, ON OR BEFORE JULY THIRTY-FIRST, TWO THOUSAND
   14  FIFTEEN AND EACH YEAR THEREAFTER, OR SUCH LATER DATE AS SUCH OFFICE  MAY
   15  SPECIFY,  A SUPPLEMENTAL REPORT RELATING TO SUCH PROPERTY OR PROPERTIES,
   16  SO THAT INFORMATION PERTAINING TO THE OWNER OR  OWNERS  THEREOF  MAY  BE
   17  INCLUDED  IN  THE REPORT TO BE MADE TO THE COMMISSIONER PURSUANT TO THIS
   18  PARAGRAPH. WHEN ANY INFORMATION REQUIRED BY THIS PARAGRAPH  IS  RECEIVED
   19  BY THE DEPARTMENT AFTER JULY THIRTY-FIRST, TWO THOUSAND FIFTEEN AND EACH
   20  YEAR  THEREAFTER,  SUCH  INFORMATION  SHALL  BE  TRANSMITTED  AS SOON AS
   21  REASONABLY PRACTICABLE FOR USE IN ISSUING  LOCAL  PROPERTY  TAX  REBATES
   22  PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW.
   23    3.  REBATE BASE. (A) THE DEPARTMENT SHALL CALCULATE THE REBATE BASE AS
   24  PROVIDED HEREIN AND CERTIFY THE SAME NO LATER THAN JULY FIRST, TWO THOU-
   25  SAND FIFTEEN.
   26    (B) A REBATE GRANTED PURSUANT TO THIS SECTION:
   27    (I) FOR THE TWO THOUSAND FIFTEEN--TWO  THOUSAND  SIXTEEN  SCHOOL  YEAR
   28  SHALL  BE  COMPUTED  BY  DETERMINING  THE  EXEMPT AMOUNT ESTABLISHED FOR
   29  PURPOSES OF THE BASIC OR ENHANCED STAR EXEMPTION FOR  SUCH  SCHOOL  YEAR
   30  AND MULTIPLYING THAT AMOUNT BY THIRTY-SIX AND ONE-HALF PERCENT.
   31    (II)  FOR THE TWO THOUSAND SIXTEEN--TWO THOUSAND SEVENTEEN SCHOOL YEAR
   32  SHALL BE COMPUTED BY  DETERMINING  THE  EXEMPT  AMOUNT  ESTABLISHED  FOR
   33  PURPOSES  OF  THE  BASIC OR ENHANCED STAR EXEMPTION FOR SUCH SCHOOL YEAR
   34  AND MULTIPLYING THAT AMOUNT BY THIRTY-SEVEN AND ONE-HALF PERCENT.
   35    (III) FOR THE TWO THOUSAND  SEVENTEEN--TWO  THOUSAND  EIGHTEEN  SCHOOL
   36  YEAR  SHALL BE COMPUTED BY DETERMINING THE EXEMPT AMOUNT ESTABLISHED FOR
   37  PURPOSES OF THE BASIC OR ENHANCED STAR EXEMPTION FOR  SUCH  SCHOOL  YEAR
   38  AND MULTIPLYING THAT AMOUNT BY FIFTY-FIVE PERCENT.
   39    (IV) FOR THE TWO THOUSAND EIGHTEEN--TWO THOUSAND NINETEEN SCHOOL YEAR,
   40  AND  EACH  YEAR  THEREAFTER, SHALL BE COMPUTED BY DETERMINING THE EXEMPT
   41  AMOUNT ESTABLISHED FOR PURPOSES OF THE BASIC OR ENHANCED STAR  EXEMPTION
   42  FOR SUCH SCHOOL YEAR AND MULTIPLYING THAT AMOUNT BY FIFTY-FIVE PERCENT.
   43    S  2.  The  tax  law is amended by adding a new section 178 to read as
   44  follows:
   45    S 178.  NEW YORK PROPERTY TAX RELIEF CHECK PROGRAM. 1. THE COMMISSION-
   46  ER SHALL ISSUE THE LOCAL PROPERTY  TAX  REBATES  AUTHORIZED  BY  SECTION
   47  THIRTEEN  HUNDRED  SIX-B  OF  THE REAL PROPERTY TAX LAW. FOR PURPOSES OF
   48  THIS SECTION THE REBATE SHALL BE CALCULATED USING THE FORMULA SET  FORTH
   49  IN SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROP-
   50  ERTY TAX LAW. PROVIDED, HOWEVER, SUCH REBATES SHALL NOT BE ISSUED IN ANY
   51  YEAR IN WHICH AN APPROPRIATION TO PAY SUCH REBATES HAS NOT BEEN INCLUDED
   52  IN THE ENACTED STATE BUDGET FOR SUCH YEAR.
   53    2.  ON  OR BEFORE AUGUST FIFTEENTH, TWO THOUSAND FIFTEEN AND EACH YEAR
   54  THEREAFTER, THE COMMISSIONER, OR HIS OR HER  DESIGNEE,  SHALL  CREATE  A
   55  REPORT,  IF  SUCH  A  REPORT  IS DEEMED NECESSARY BY THE COMMISSIONER TO
   56  ESTABLISH ELIGIBILITY OF A REBATE PURSUANT TO SECTION  THIRTEEN  HUNDRED
       S. 4209                            20
    1  SIX-B  OF  THE  REAL  PROPERTY  TAX  LAW, CONCERNING THOSE PARCELS WHICH
    2  SATISFY THE CRITERIA SET FORTH IN SECTION THIRTEEN HUNDRED SIX-B OF  THE
    3  REAL  PROPERTY TAX LAW, OR ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN
    4  AND  EACH YEAR THEREAFTER IN THE CASE OF A CITY WITH A POPULATION OF ONE
    5  MILLION OR MORE, THE COMMISSIONER  OF  FINANCE,  SHALL  PROVIDE  TO  THE
    6  COMMISSIONER  A  REPORT  IN A MUTUALLY AGREEABLE FORMAT CONCERNING THOSE
    7  PARCELS WHICH SATISFY THE CRITERIA SET FORTH IN SECTION THIRTEEN HUNDRED
    8  SIX-B OF THE REAL PROPERTY TAX LAW.
    9    3. THE COMMISSIONER IN CONSULTATION WITH THE COMMISSIONER OF  FINANCE,
   10  FOR  A  CITY  WITH A POPULATION OF ONE MILLION OR MORE, IS AUTHORIZED TO
   11  DEVELOP PROCEDURES NECESSARY TO PROVIDE FOR THE ISSUANCE OF LOCAL  PROP-
   12  ERTY  TAX  REBATES  TO  QUALIFYING PROPERTY OWNERS, AND THOSE QUALIFYING
   13  PROPERTY OWNERS THAT DID NOT RECEIVE THEM INITIALLY.  IF THE COMMISSION-
   14  ER IS NOT SATISFIED THAT THE PROPERTY OWNER OR OWNERS ARE QUALIFIED  FOR
   15  THE  LOCAL  PROPERTY  TAX  REBATE, THE COMMISSIONER SHALL NOT ISSUE SUCH
   16  REBATE.
   17    4. BY DEPOSITING A REBATE ISSUED PURSUANT TO THIS SECTION AND  AUTHOR-
   18  IZED BY SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW, THE
   19  PAYEE  IS  CERTIFYING THAT HE OR SHE IS THE PROPERTY OWNER, AND THAT THE
   20  PRIMARY RESIDENCE OF SUCH PROPERTY OWNER OR OWNERS IS NOT SUBJECT TO ANY
   21  DELINQUENT SCHOOL TAXES.
   22    5.  CONFIDENTIAL  INFORMATION;  DISCLOSURE  PROHIBITION.   INFORMATION
   23  REGARDING  REBATES ISSUED TO INDIVIDUALS SHALL NOT BE SUBJECT TO DISCLO-
   24  SURE; INCLUDING NAMES, ADDRESSES, AND DOLLAR AMOUNTS OF REBATES.
   25    S 3. Section 606 of the tax law is amended by adding a new  subsection
   26  (n-1) to read as follows:
   27    (N-1)  SCHOOL  DISTRICT  PROPERTY TAX CREDIT.   (1) (A) IN ANY TAXABLE
   28  YEAR IN WHICH TAXPAYERS ARE NOT ELIGIBLE TO RECEIVE REBATES PURSUANT  TO
   29  SECTION  ONE  HUNDRED  SEVENTY-EIGHT  OF  THIS CHAPTER SOLELY BECAUSE AN
   30  APPROPRIATION TO PAY SUCH REBATES WAS NOT INCLUDED IN THE ENACTED  STATE
   31  BUDGET,  FOR  SUCH  YEAR,  THE  CREDIT  ALLOWED BY THIS SUBSECTION SHALL
   32  APPLY.
   33    (B) NO CREDIT SHALL BE PROVIDED TO A TAXPAYER PURSUANT TO THIS SECTION
   34  IF THE AMOUNT OF SUCH CREDIT IS LESS THAN OR EQUAL TO A  CREDIT  AUTHOR-
   35  IZED  TO BE PROVIDED TO A TAXPAYER OF AN INDEPENDENT OR DEPENDENT SCHOOL
   36  DISTRICT PURSUANT TO SUBSECTION (BBB) OF THIS SECTION OR IF SUCH  CREDIT
   37  IS LESS THAN TWENTY DOLLARS IN A SINGLE YEAR.
   38    (C)  AN  INDEPENDENT SCHOOL DISTRICT THAT IS SUBJECT TO THE PROVISIONS
   39  OF SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION  LAW  MUST  MEET
   40  THE  APPLICABLE  REQUIREMENTS  OF SECTION TWO THOUSAND TWENTY-THREE-B OF
   41  THE EDUCATION LAW FOR THE  TWO  THOUSAND  FIFTEEN-TWO  THOUSAND  SIXTEEN
   42  SCHOOL  YEAR  TO  RENDER ITS TAXPAYERS ELIGIBLE FOR A CREDIT PURSUANT TO
   43  THIS SECTION. FOR ALL SCHOOL YEARS THEREAFTER, IN ORDER FOR AN INDEPEND-
   44  ENT SCHOOL DISTRICT TO QUALIFY ITS TAXPAYERS TO RECEIVE A CREDIT  PURSU-
   45  ANT TO THIS SECTION, THE BUDGET SO ADOPTED SHALL NOT EXCEED THE TAX LEVY
   46  LIMIT PRESCRIBED BY SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION
   47  LAW.
   48    (D)  A  CITY  WITH  A DEPENDENT SCHOOL DISTRICT THAT IS SUBJECT TO THE
   49  PROVISIONS OF SECTION THREE-C OF  THE  GENERAL  MUNICIPAL  LAW  AND  ITS
   50  DEPENDENT  SCHOOL  DISTRICT MUST JOINTLY COMPLY WITH THE REQUIREMENTS OF
   51  SUBDIVISION TWO, AND SUBDIVISION THREE OR FOUR OF SECTION THREE-D OF THE
   52  GENERAL MUNICIPAL LAW IN ORDER TO RENDER ITS TAXPAYERS  ELIGIBLE  FOR  A
   53  CREDIT AUTHORIZED PURSUANT TO THIS SECTION FOR A CITY FISCAL YEAR BEGIN-
   54  NING  IN  TWO  THOUSAND FIFTEEN. FOR ALL FISCAL YEARS THEREAFTER WHERE A
   55  CREDIT UNDER THIS SECTION WOULD BE AUTHORIZED, A CITY WITH  A  DEPENDENT
   56  SCHOOL  DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF SECTION THREE-C OR
       S. 4209                            21
    1  THREE-E OF THE GENERAL MUNICIPAL LAW MUST ADOPT A BUDGET THAT  DOES  NOT
    2  EXCEED THE TAX LEVY LIMIT.
    3    (2)  FOR  TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
    4  SAND FIFTEEN IF THE CREDIT IS APPLICABLE IN SUCH YEAR, A TAXPAYER  SHALL
    5  BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT
    6  EQUAL  TO  THE  REBATE  CHECK CALCULATED PURSUANT TO SECTION ONE HUNDRED
    7  SEVENTY-EIGHT OF THIS CHAPTER.
    8    (3) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
    9  TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
   10  SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
   11  ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
   12  ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   13    (4)  (A)  TAXPAYERS WHO WOULD HAVE QUALIFIED FOR THE CREDIT UNDER THIS
   14  SUBSECTION FOR TAXABLE YEAR TWO THOUSAND FOURTEEN, HAD SUCH CREDIT  BEEN
   15  AUTHORIZED  IN  SUCH  TAXABLE  YEAR,  SHALL  BE TREATED AS HAVING MADE A
   16  PAYMENT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR SUCH TAXABLE YEAR IN
   17  AN AMOUNT EQUAL TO SUCH CREDIT FOR SUCH TAXABLE YEAR. SUCH PAYMENT SHALL
   18  BE TREATED AS AN OVERPAYMENT OF TAX TO BE REFUNDED AS SOON AS  PRACTICA-
   19  BLE,  BUT  NOT  LONGER  THAN  FORTY-FIVE  DAYS FROM FILING A CLAIM FOR A
   20  REFUND, IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED  EIGHT-
   21  Y-SIX  OF THIS ARTICLE, PROVIDED, HOWEVER THAT NO INTEREST SHALL BE PAID
   22  THEREON. ALL QUALIFIED TAXPAYERS MAY  SUBMIT  A  CLAIM  FOR  AN  ADVANCE
   23  PAYMENT  OF  SUCH  REFUND  ON FORMS PREPARED BY THE DEPARTMENT, PROVIDED
   24  SUCH  FORMS  ARE  FILED  WITH  THE  DEPARTMENT  ON  OR   BEFORE   AUGUST
   25  THIRTY-FIRST, TWO THOUSAND FIFTEEN.
   26    (B)  THE  AMOUNT  OF THE CREDIT WHICH IS ALLOWED UNDER THIS SUBSECTION
   27  FOR THE TAXPAYER'S TAXABLE YEAR BEGINNING IN TWO THOUSAND FIFTEEN  SHALL
   28  BE  REDUCED  BY THE PAYMENTS MADE TO THE TAXPAYER UNDER THIS SUBSECTION.
   29  ANY FAILURE TO SO REDUCE THE CREDIT SHALL BE TREATED AS ARISING OUT OF A
   30  MATHEMATICAL OR CLERICAL ERROR AND ASSESSED ACCORDING TO SUBSECTION  (D)
   31  OF SECTION SIX HUNDRED EIGHTY-ONE OF THIS ARTICLE.
   32    (C)  ANY  FAILURE  TO  APPLY FOR AN ADVANCE PAYMENT SHALL NOT IMPAIR A
   33  TAXPAYER'S ABILITY TO APPLY FOR THE CREDIT UPON FILING THEIR RETURN  FOR
   34  SUCH TAX YEAR.
   35    (5)  IF  THE  COMMISSIONER  DETERMINES  IT  TO BE NECESSARY FOR PROPER
   36  ADMINISTRATION OF THE CREDIT ALLOWED UNDER THIS SUBSECTION,  THE  COUNTY
   37  DIRECTOR  OF REAL PROPERTY TAX SERVICES OF ANY COUNTY, OR IN THE CASE OF
   38  A CITY WITH A POPULATION OF ONE MILLION OR  MORE,  THE  COMMISSIONER  OF
   39  FINANCE,  UPON THE REQUEST OF THE COMMISSIONER, SHALL FILE A REPORT WITH
   40  THE DEPARTMENT IDENTIFYING ALL PARCELS IN THE COUNTY OR IN THE  CITY  ON
   41  WHICH  SCHOOL TAXES FOR THE PRIOR SCHOOL YEAR REMAINED UNPAID AS OF JUNE
   42  THIRTIETH OF SUCH PRIOR SCHOOL YEAR, PROVIDED THAT PARCELS NOT RECEIVING
   43  THE BASIC OR ENHANCED STAR EXEMPTION SHALL BE EXCLUDED FROM  SUCH  LIST.
   44  SUCH  COUNTY  DIRECTOR SHALL OBTAIN FROM THE TAX COLLECTING OFFICERS AND
   45  TAX ENFORCEMENT OFFICERS WITHIN THE COUNTY SUCH INFORMATION AS HE OR SHE
   46  MAY NEED TO PREPARE SUCH LIST. SUCH LIST SHALL BE PREPARED IN  A  FORMAT
   47  PRESCRIBED BY THE COMMISSIONER.
   48    (6)  IF  THE SCHOOL PROPERTY TAXES TO WHICH THE CREDIT RELATES ARE NOT
   49  PAID, THE CREDIT ALLOWED WITH RESPECT TO SUCH  PROPERTY  TAXES  MUST  BE
   50  ADDED BACK IN THE TAX YEAR IN WHICH SUCH CREDIT WAS CLAIMED.
   51    (7)  ONLY  ONE  CREDIT PER RESIDENCE SHALL BE ALLOWED PER TAXABLE YEAR
   52  UNDER THIS SUBSECTION. WHEN TWO OR MORE MEMBERS OF A RESIDENCE ARE  ABLE
   53  TO MEET THE QUALIFICATIONS FOR A QUALIFIED TAXPAYER, THE CREDIT SHALL BE
   54  EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDIVIDUALS. IN THE CASE OF SPOUS-
   55  ES  WHO  FILE  A  JOINT FEDERAL RETURN BUT WHO ARE REQUIRED TO DETERMINE
   56  THEIR NEW YORK TAXES SEPARATELY, THE CREDIT  ALLOWED  PURSUANT  TO  THIS
       S. 4209                            22
    1  SUBSECTION  MAY  BE APPLIED AGAINST THE TAX OF EITHER OR DIVIDED BETWEEN
    2  THEM AS THEY MAY ELECT.
    3    S  4.  The  opening  paragraph  of  paragraph 2 of subsection (bbb) of
    4  section 606 of the tax law, as added by section 1 of part FF of  chapter
    5  59 of the laws of 2014, is amended to read as follows:
    6    An  individual  taxpayer who meets the eligibility standards set forth
    7  in paragraph three of this subsection and  whose  primary  residence  is
    8  located  in a taxing jurisdiction that has a freeze-compliant budget for
    9  the fiscal year starting in two thousand fourteen, two thousand  fifteen
   10  or  two  thousand  sixteen,  whichever is applicable, shall be allowed a
   11  credit against the taxes imposed by this article.  HOWEVER, THAT IN  TWO
   12  THOUSAND  FIFTEEN  NO  CREDIT  WILL  BE PROVIDED UNDER THIS SECTION AS A
   13  CREDIT ON TAXES IMPOSED ON BEHALF OF AN INDEPENDENT OR DEPENDENT  SCHOOL
   14  DISTRICT,  IF  AN AMOUNT GREATER THAN SUCH CREDIT WOULD BE AUTHORIZED TO
   15  BE RECEIVED BY A PROPERTY OWNER OR OWNERS IN THE FORM OF A REBATE PURSU-
   16  ANT TO SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW OR TO
   17  BE RECEIVED IN THE FORM OR A CREDIT PURSUANT TO SUBSECTION (N-1) OF THIS
   18  SECTION. Subject to the provisions of paragraph six of this  subsection,
   19  such credit shall be determined as follows:
   20    S 5. Paragraph 4 of subsection (bbb) of section 606 of the tax law, as
   21  added  by  section  1  of  part FF of chapter 59 of the laws of 2014, is
   22  amended to read as follows:
   23    (4) For each year this  credit  is  allowed,  the  commissioner  shall
   24  determine  the  taxpayer's  eligibility  for  this  credit utilizing the
   25  information available to the commissioner.  When  the  commissioner  has
   26  determined  a  taxpayer to be eligible for this credit, the commissioner
   27  shall advance a payment of the amount determined in accordance with this
   28  subsection.  HOWEVER, THAT IN TWO THOUSAND FIFTEEN  NO  CREDIT  WILL  BE
   29  PROVIDED UNDER THIS SECTION AS A CREDIT ON TAXES IMPOSED ON BEHALF OF AN
   30  INDEPENDENT OR DEPENDENT SCHOOL DISTRICT, IF AN AMOUNT GREATER THAN SUCH
   31  CREDIT  WOULD BE AUTHORIZED TO BE RECEIVED BY A PROPERTY OWNER OR OWNERS
   32  IN THE FORM OF A REBATE PURSUANT TO SECTION THIRTEEN  HUNDRED  SIX-B  OF
   33  THE  REAL  PROPERTY  TAX  LAW  OR TO BE RECEIVED IN THE FORM OR A CREDIT
   34  PURSUANT TO SUBSECTION (N-1) OF THIS SECTION.
   35    The taxpayer shall not apply for such credit in conjunction  with  the
   36  filing  of  his  or  her return. A taxpayer who has failed to receive an
   37  advance payment that he or she believes was due to him or  her,  or  who
   38  has received an advance payment that he or she believes is less than the
   39  amount  that  was  due to him or her, may request payment of the claimed
   40  deficiency in a manner prescribed by the commissioner.
   41    S 6. The opening paragraph of section 2023-b of the education law,  as
   42  added  by  section  2  of  part FF of chapter 59 of the laws of 2014, is
   43  amended to read as follows:
   44    Certification of compliance with property tax freeze, NEW YORK PROPER-
   45  TY TAX RELIEF CHECK PROGRAM OR THE SCHOOL DISTRICT PROPERTY  TAX  CREDIT
   46  requirements.  A  school  district  that is subject to the provisions of
   47  section two thousand twenty-three-a of this part must  comply  with  the
   48  requirements  of  subdivision two of this section in order to render its
   49  taxpayers eligible for the real property tax freeze credit authorized by
   50  subsection (bbb) of section six hundred six of the tax law for a  fiscal
   51  year  starting  in  two thousand fourteen. The property tax cuts will be
   52  extended for a second year, A NEW YORK PROPERTY TAX RELIEF CHECK WILL BE
   53  PROVIDED PURSUANT TO SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY
   54  TAX LAW OR A TAX CREDIT WILL BE PROVIDED PURSUANT TO SUBSECTION  N-1  OF
   55  SECTION  SIX  HUNDRED  SIX  OF THE TAX LAW in jurisdictions which comply
   56  with the tax cap and have a state approved  government  efficiency  plan
       S. 4209                            23
    1  which  demonstrate  three  year savings and efficiencies of at least one
    2  percent per year from shared  services,  cooperation  agreements  and/or
    3  mergers  or efficiencies. The director of the budget shall consider past
    4  efficiencies,  shared  services  and  reforms in their approval process.
    5  While localities may offer a variety of  approaches  it  is  anticipated
    6  that  the county government or board of cooperative educational services
    7  will convene and facilitate a process and submit a county wide or  board
    8  of  cooperative  educational  services  region wide plan for approval. A
    9  school district that is subject to the provisions of section  two  thou-
   10  sand  twenty-three-a  of  this part must comply with the requirements of
   11  subdivision two and either subdivision three or subdivision four of this
   12  section in order to render its taxpayers eligible for the real  property
   13  tax  freeze credit authorized by subsection (bbb) of section six hundred
   14  six of the tax law for a fiscal year starting in two thousand fifteen.
   15    S 7. Paragraph b of subdivision 2 of section 2023-b of  the  education
   16  law, as added by section 2 of part FF of chapter 59 of the laws of 2014,
   17  is amended to read as follows:
   18    b. In order for such certification to give rise to a real property tax
   19  freeze  credit  under subsection (bbb) of section six hundred six of the
   20  tax law, A NEW YORK PROPERTY TAX RELIEF CHECK PURSUANT TO SECTION  THIR-
   21  TEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW OR A TAX CREDIT PURSUANT
   22  TO  SUBSECTION  (N-1)  OF  SECTION  SIX HUNDRED SIX OF THE TAX LAW, such
   23  certification shall be made no later than the twenty-first  day  of  the
   24  fiscal year to which it applies.
   25    S  8.  The  opening  paragraph of section 3-d of the general municipal
   26  law, as added by section 3 of part FF of chapter 59 of the laws of 2014,
   27  is amended to read as follows:
   28    Certification of compliance with property tax  freeze,  THE  NEW  YORK
   29  PROPERTY  TAX  RELIEF  CHECK PROGRAM OR THE SCHOOL DISTRICT PROPERTY TAX
   30  CREDIT requirements. A municipal corporation or an  independent  special
   31  district  that  is  subject to the provisions of section three-c of this
   32  article must comply with the requirements of  subdivision  two  of  this
   33  section  in order to render its taxpayers eligible for the real property
   34  tax freeze credit authorized by subsection (bbb) of section six  hundred
   35  six  of  the tax law for a fiscal year starting in two thousand fifteen.
   36  The property tax cuts will be extended for a second year OR  AN  AUTHOR-
   37  IZED  REBATE  OR  CREDIT  WILL BE PROVIDED in jurisdictions which comply
   38  with the tax cap and have a state approved  government  efficiency  plan
   39  which  demonstrate  three  year savings and efficiencies of at least one
   40  percent per year from shared  services,  cooperation  agreements  and/or
   41  mergers  or efficiencies. The director of the budget shall consider past
   42  efficiencies, shared services and reforms  in  their  approval  process.
   43  While  localities  may  offer  a variety of approaches it is anticipated
   44  that the county government or board of cooperative educational  services
   45  will  convene and facilitate a process and submit a county wide or board
   46  of cooperative educational services region wide  plan  for  approval.  A
   47  municipal corporation or an independent special district that is subject
   48  to  the  provisions  of section three-c of this article must comply with
   49  the requirements of subdivision two  and  either  subdivision  three  or
   50  subdivision four of this section in order to render its taxpayers eligi-
   51  ble  for  the  real  property tax freeze credit authorized by subsection
   52  (bbb) of section six hundred six of the tax law for a fiscal year start-
   53  ing in two thousand sixteen.  Provided  however,  that  a  city  with  a
   54  dependent  school district must comply with the requirements of subdivi-
   55  sion two of this section in order to render its taxpayers  eligible  for
   56  the  real  property  tax freeze credit authorized by subsection (bbb) of
       S. 4209                            24
    1  section six hundred six of the tax law for a fiscal year starting in two
    2  thousand fourteen and comply with the requirements of subdivision two of
    3  this section, and both the city and its dependent school  district  must
    4  jointly comply with the requirements of subdivision three or subdivision
    5  four  of this section, in order to render its taxpayers eligible for the
    6  real property tax  freeze  credit  authorized  by  subsection  (bbb)  of
    7  section  six  hundred  six of the tax law, FOR THE NEW YORK PROPERTY TAX
    8  RELIEF CHECK AUTHORIZED BY SECTION THIRTEEN HUNDRED SIX-B  OF  THE  REAL
    9  PROPERTY  TAX LAW OR THE SCHOOL DISTRICT PROPERTY TAX CREDIT PURSUANT TO
   10  SUBSECTION (N-1) OF SECTION SIX HUNDRED SIX OF THE TAX LAW for a  fiscal
   11  year starting in two thousand fifteen or two thousand sixteen.
   12    S  9.  Paragraph  (b)  of  subdivision 2 of section 3-d of the general
   13  municipal law, as added by section 3 of part FF of  chapter  59  of  the
   14  laws of 2014, is amended to read as follows:
   15    (b)  In  order  for such certification to give rise to a real property
   16  tax freeze credit under subsection (bbb) of section six hundred  six  of
   17  the  tax  law,  A NEW YORK PROPERTY TAX RELIEF CHECK PURSUANT TO SECTION
   18  THIRTEEN HUNDRED SIX-B OF THE  REAL  PROPERTY  TAX  LAW  OR  THE  SCHOOL
   19  DISTRICT PROPERTY TAX CREDIT PURSUANT TO SUBSECTION (N-1) OF SECTION SIX
   20  HUNDRED  SIX  OF  THE TAX LAW, such certification shall be made no later
   21  than the twenty-first day of the fiscal year to which it applies.
   22    S 10. This act shall take effect immediately.
   23                                   PART H
   24    Section 1. Subsection (g) of section 615 of the tax law, as amended by
   25  section 1 of part D of chapter 59 of the laws of  2013,  is  amended  to
   26  read as follows:
   27    (g)(1)  With  respect  to  an individual whose New York adjusted gross
   28  income is over one million dollars and no more than ten million dollars,
   29  the New York itemized deduction  shall  be  an  amount  equal  to  fifty
   30  percent  of  any charitable contribution deduction allowed under section
   31  one hundred seventy of the  internal  revenue  code  for  taxable  years
   32  beginning  after  two  thousand  nine  and before two thousand [sixteen]
   33  EIGHTEEN. With respect to an individual whose New  York  adjusted  gross
   34  income  is  over  one  million  dollars, the New York itemized deduction
   35  shall be an amount equal to fifty percent of any charitable contribution
   36  deduction allowed under section one  hundred  seventy  of  the  internal
   37  revenue  code  for taxable years beginning in two thousand nine or after
   38  two thousand [fifteen]  SEVENTEEN.
   39    (2) With respect to an individual whose New York adjusted gross income
   40  is over ten million dollars, the New York itemized deduction shall be an
   41  amount equal to  twenty-five  percent  of  any  charitable  contribution
   42  deduction  allowed  under  section  one  hundred seventy of the internal
   43  revenue code for taxable years beginning after  two  thousand  nine  and
   44  ending before two thousand [sixteen]  EIGHTEEN.
   45    S  2. Subdivision (g) of section 11-1715 of the administrative code of
   46  the city of New York, as amended by section 2 of part D of chapter 59 of
   47  the laws of 2013, is amended to read as follows:
   48    (g) (1) With respect to an individual whose New  York  adjusted  gross
   49  income is over one million dollars but no more than ten million dollars,
   50  the  New  York  itemized  deduction  shall  be  an amount equal to fifty
   51  percent of any charitable contribution deduction allowed  under  section
   52  one  hundred  seventy  of  the  internal  revenue code for taxable years
   53  beginning after two thousand nine  and  before  two  thousand  [sixteen]
   54  EIGHTEEN.  With  respect  to an individual whose New York adjusted gross
       S. 4209                            25
    1  income is over one million dollars,  the  New  York  itemized  deduction
    2  shall be an amount equal to fifty percent of any charitable contribution
    3  deduction  allowed  under  section  one  hundred seventy of the internal
    4  revenue  code  for taxable years beginning in two thousand nine or after
    5  two thousand [fifteen] SEVENTEEN.
    6    (2) With respect to an individual whose New York adjusted gross income
    7  is over ten million dollars, the New York itemized deduction shall be an
    8  amount equal to  twenty-five  percent  of  any  charitable  contribution
    9  deduction  allowed  under  section  one  hundred seventy of the internal
   10  revenue code for taxable years beginning after  two  thousand  nine  and
   11  ending before two thousand [sixteen] EIGHTEEN.
   12    S 3. This act shall take effect immediately.
   13                                   PART I
   14    Section  1.  Paragraph  41 of subsection (c) of section 612 of the tax
   15  law, as added by section 1 of part KK of chapter 59 of the laws of 2014,
   16  is amended to read as follows:
   17    (41) The amount of any award paid to a volunteer firefighter or volun-
   18  teer ambulance worker from a length of service defined contribution plan
   19  or defined benefit plan as provided for in articles eleven-A, eleven-AA,
   20  eleven-AAA and eleven-AAAA of the general municipal law, to  the  extent
   21  that  such  award  is  includable in gross income for federal income tax
   22  purposes; provided, however, that such award is not distributed  in  the
   23  form of a lump sum distribution, as defined in subparagraph [(A)] (D) of
   24  paragraph  four  of  subsection  (e)  of section four hundred two of the
   25  internal revenue code and taxed under section six hundred three of  this
   26  article;  and provided, further, that such award is not distributed to a
   27  taxpayer who has not attained the age of fifty-nine and one-half years.
   28    S 2. Paragraph 37 of subdivision (c) of section 11-1712 of the  admin-
   29  istrative code of the city of New York, as added by section 2 of part KK
   30  of chapter 59 of the laws of 2014, is amended to read as follows:
   31    (37) The amount of any award paid to a volunteer firefighter or volun-
   32  teer ambulance worker from a length of service defined contribution plan
   33  or defined benefit plan as provided for in articles eleven-A, eleven-AA,
   34  eleven-AAA  and  eleven-AAAA of the general municipal law, to the extent
   35  that such award is includable in gross income  for  federal  income  tax
   36  purposes;  provided,  however, that such award is not distributed in the
   37  form of a lump sum distribution, as defined in subparagraph [(A)] (D) of
   38  paragraph four of subsection (e) of section  four  hundred  two  of  the
   39  internal  revenue  code and taxed under section six hundred three of the
   40  tax law; and provided, further, that such award is not distributed to  a
   41  taxpayer who has not attained the age of fifty-nine and one-half years.
   42    S 3. Paragraph 3-a of subsection (c) of section 612 of the tax law, as
   43  amended  by  chapter  760  of  the  laws  of 1992, is amended to read as
   44  follows:
   45    (3-a) Pensions  and  annuities  received  by  an  individual  who  has
   46  attained  the  age  of  fifty-nine  and one-half, not otherwise excluded
   47  pursuant to paragraph three of this subsection, to the extent includible
   48  in gross income for federal income tax purposes, but not  in  excess  of
   49  twenty  thousand  dollars,  which  are periodic payments attributable to
   50  personal services performed by such individual prior to  his  retirement
   51  from  employment, which arise (i) from an employer-employee relationship
   52  or (ii) from contributions to a retirement plan which are deductible for
   53  federal income tax purposes. However, the term "pensions and  annuities"
   54  shall  also  include  distributions  received  by  an individual who has
       S. 4209                            26
    1  attained the age of fifty-nine and one-half from an  individual  retire-
    2  ment  account or an individual retirement annuity, as defined in section
    3  four hundred eight of  the  internal  revenue  code,  and  distributions
    4  received  by  an  individual  who has attained the age of fifty-nine and
    5  one-half from self-employed  individual  and  owner-employee  retirement
    6  plans  which  qualify  under  section  four  hundred one of the internal
    7  revenue code, whether or not the payments are periodic in nature. Never-
    8  theless, the term "pensions and annuities" shall not  include  any  lump
    9  sum distribution, as defined in subparagraph [(A)] (D) of paragraph four
   10  of  subsection  (e)  of section four hundred two of the internal revenue
   11  code and taxed under section six hundred three of this article. Where  a
   12  husband  and  wife  file  a  joint state personal income tax return, the
   13  modification provided for in this paragraph shall be computed as if they
   14  were filing separate state personal income tax returns. Where a  payment
   15  would otherwise come within the meaning of the term "pensions and annui-
   16  ties"  as  set  forth  in this paragraph, except that such individual is
   17  deceased, such payment shall, nevertheless, be treated as a  pension  or
   18  annuity  for  purposes  of this paragraph if such payment is received by
   19  such individual's beneficiary.
   20    S 4. Subparagraph (B) of paragraph 1 of subsection  (e-1)  of  section
   21  606 of the tax law, as added by section 2 of part K of chapter 59 of the
   22  laws of 2014, is amended to read as follows:
   23    (B)  "Household"  or  "members  of  the  household"  means a qualified
   24  taxpayer and all other persons, not necessarily related,  who  have  the
   25  same residence and share its furnishings, facilities and accommodations.
   26  Such  terms shall not include a tenant, subtenant, roomer or boarder who
   27  is not related to the qualified taxpayer  in  any  degree  specified  in
   28  [paragraphs  one  through  eight  of  subsection  (a)] SUBPARAGRAPHS (A)
   29  THROUGH (G) OF PARAGRAPH TWO OF SUBSECTION (D) of  section  one  hundred
   30  fifty-two of the internal revenue code. Provided, however, no person may
   31  be a member of more than one household at one time.
   32    S  5.  Subparagraph  (D) of paragraph 1 of subsection (e-1) of section
   33  606 of the tax law, as added by section 2 of part K of chapter 59 of the
   34  laws of 2014, is amended to read as follows:
   35    (D) "Residence" means a dwelling in this state, IN A CITY WITH A POPU-
   36  LATION OF OVER ONE MILLION, owned or rented by the taxpayer, and so much
   37  of the land abutting it, not exceeding one acre, as is reasonably neces-
   38  sary for use of the dwelling as a home, and may consist of a part  of  a
   39  multi-dwelling  or  multi-purpose  building  including  a cooperative or
   40  condominium, and  rental  units  within  a  single  dwelling.  Residence
   41  includes  a  trailer  or  mobile  home, used exclusively for residential
   42  purposes and defined as real  property  pursuant  to  paragraph  (g)  of
   43  subdivision  twelve  of section one hundred two of the real property tax
   44  law.
   45    S 6. Subparagraph (B) of paragraph 1 of subsection (e) of section  606
   46  of the tax law, as amended by chapter 28 of the laws of 1987, is amended
   47  to read as follows:
   48    (B)  "Household"  or  "members  of  the  household"  means a qualified
   49  taxpayer and all other persons, not necessarily related,  who  have  the
   50  same residence and share its furnishings, facilities and accommodations.
   51  Such  terms shall not include a tenant, subtenant, roomer or boarder who
   52  is not related to the qualified taxpayer  in  any  degree  specified  in
   53  [paragraphs  one  through  eight  of  subsection  (a)] SUBPARAGRAPHS (A)
   54  THROUGH (G) OF PARAGRAPH TWO OF SUBSECTION (D) of  section  one  hundred
   55  fifty-two of the internal revenue code. Provided, however, no person may
   56  be a member of more than one household at one time.
       S. 4209                            27
    1    S  7.  Paragraph 1 of subsection (b) of section 806 of the tax law, as
    2  added by section 2 of part DD of chapter 59 of  the  laws  of  2014,  is
    3  amended to read as follows:
    4    (1)  The  commissioner  may  require  the  filing of a combined return
    5  which, in addition to the return  provided  for  in  subsection  (b)  of
    6  section  eight hundred four of this article, may also include any of the
    7  returns required to be filed by  a  [resident  individual  of  New  York
    8  state]  TAXPAYER  pursuant  to  the  provisions  of  section six hundred
    9  fifty-one of this chapter and which may be required to be filed by  such
   10  [individual]  TAXPAYER pursuant to any local law enacted pursuant to the
   11  authority of article thirty, thirty-A or thirty-B of this chapter.
   12    S 8. Paragraph 1 and clause (ii) of subparagraph (B) of paragraph 2 of
   13  subsection (xx) of section 606 of the tax law, as added by section 4  of
   14  part  R  of  chapter  59  of  the  laws  of 2014, are amended to read as
   15  follows:
   16    (1) A qualified New York manufacturer will be allowed a  credit  equal
   17  to  twenty  percent  of the real property tax it paid during the taxable
   18  year for real property owned by such manufacturer in New York which  was
   19  principally used during the taxable year for manufacturing to the extent
   20  not deducted in computing [federal] NEW YORK adjusted gross income. This
   21  credit will not be allowed if the real property taxes that are the basis
   22  for  this  credit  are  included  in  the  calculation of another credit
   23  claimed by the taxpayer.
   24    (ii) In addition, the term real property tax includes  taxes  paid  by
   25  the taxpayer upon real property principally used during the taxable year
   26  by  the  taxpayer  in  manufacturing where the taxpayer leases such real
   27  property from an unrelated third party if the following  conditions  are
   28  satisfied:  (I)  the tax must be paid by the taxpayer as lessee pursuant
   29  to explicit requirements in a written lease, and (II)  the  taxpayer  as
   30  lessee  has  paid  such  taxes  directly to the taxing authority and has
   31  received a written receipt for payment of taxes from the taxing authori-
   32  ty. In the case of a [combined group that constitutes  a  qualified  New
   33  York manufacturer] TAXPAYER THAT, DURING THE TAXABLE YEAR, IS PRINCIPAL-
   34  LY ENGAGED IN THE PRODUCTION OF GOODS BY FARMING, AGRICULTURE, HORTICUL-
   35  TURE,  FLORICULTURE, VITICULTURE, OR COMMERCIAL FISHING, THE TAXPAYER IS
   36  ELIGIBLE IF THE TAXPAYER  SATISFIES  the  conditions  in  the  preceding
   37  sentence  [are satisfied if one corporation in the combined group is the
   38  lessee and another corporation in the combined group makes the  payments
   39  to the taxing authority] AND THE TAXPAYER LEASES SUCH REAL PROPERTY FROM
   40  A RELATED OR UNRELATED PARTY.
   41    S  9.  Subsection  (yy)  of  section  606  of the tax law, as added by
   42  section 4 of part T of chapter 59 of the laws of  2014,  is  amended  to
   43  read as follows:
   44    (yy)  The  tax-free  NY  area excise tax on telecommunication services
   45  credit. A taxpayer that is a business or owner of  a  business  that  is
   46  located in a tax-free NY area approved pursuant to article twenty-one of
   47  the  economic  development  law  shall  be allowed a credit equal to the
   48  excise tax on telecommunication services imposed by section one  hundred
   49  eighty-six-e  of this chapter and passed through to such business during
   50  the taxable year to the  extent  not  otherwise  deducted  in  computing
   51  [federal]  NEW  YORK  adjusted  gross income. This credit may be claimed
   52  only where any tax imposed by such section one hundred eighty-six-e  has
   53  been  separately stated on a bill from the provider of telecommunication
   54  services and paid  by  such  taxpayer  with  respect  to  such  services
   55  rendered  within  a  tax-free  NY  area  during the taxable year. If the
   56  amount of the credit allowed under this subsection for any taxable  year
       S. 4209                            28
    1  exceeds  the taxpayer's tax for such year, the excess will be treated as
    2  an overpayment to  be  credited  or  refunded  in  accordance  with  the
    3  provisions  of section six hundred eighty-six of this article, provided,
    4  however, that no interest will be paid thereon.
    5    S  10. Subparagraph (i) of paragraph 2 of subdivision (b) and subdivi-
    6  sion (d) of section 25-b of the labor law, as added by section 1 of part
    7  MM of chapter 59 of the laws of 2014, are amended to read as follows:
    8    (i) who is deemed to have a developmental disability, as that term  is
    9  defined  in subdivision twenty-two of section 1.03 of the mental hygiene
   10  law and who is certified by the education department or the  office  for
   11  people with developmental disabilities[:
   12    (A)]  as  a person with a disability which constitutes or results in a
   13  substantial handicap to employment; and
   14    [(B) as a person having completed or as receiving  services  under  an
   15  individualized  written  rehabilitation  plan  approved by the education
   16  department or other state agency responsible  for  providing  vocational
   17  rehabilitation services to such individual; and]
   18    (d)  To  participate  in  the [developmentally disabled works] WORKERS
   19  WITH DISABILITIES tax credit program, an employer must submit an  appli-
   20  cation  (in  a  form prescribed by the commissioner) to the commissioner
   21  [no later than November thirtieth of the prior year].  The  commissioner
   22  shall  establish  guidelines  that specify requirements for employers to
   23  participate in the program including criteria for  certifying  qualified
   24  employees.  Any  regulations that the commissioner determines are neces-
   25  sary may be adopted on an emergency basis  notwithstanding  anything  to
   26  the  contrary  in  section  two  hundred two of the state administrative
   27  procedure act. Such requirements may include  the  types  of  industries
   28  that the employers are engaged in.
   29    S 11. This act shall take effect immediately, provided, however that:
   30    (i)  sections  one and two of this act shall be deemed to have been in
   31  full force and effect on and after the effective  date  of  part  KK  of
   32  chapter 59 of the laws of 2014;
   33    (ii)  sections  four and five of this act shall be deemed to have been
   34  in full force and effect on and after the effective date of  part  K  of
   35  chapter  59  of the laws of 2014, provided, however, that the amendments
   36  to subsection (e-1) of section 606 of the tax law made by sections  four
   37  and  five of this act shall not affect the repeal of such subsection and
   38  shall be deemed repealed therewith;
   39    (iii) section seven of this act shall be deemed to have been  in  full
   40  force  and  effect on and after the effective date of part DD of chapter
   41  59 of the laws of 2014;
   42    (iv) section eight of this act shall be deemed to have  been  in  full
   43  force and effect on and after the effective date of part R of chapter 59
   44  of the laws of 2014;
   45    (v)  section  nine  of  this  act shall be deemed to have been in full
   46  force and effect on and after the effective date of part T of chapter 59
   47  of the laws of 2014;
   48    (vi) section ten of this act shall be deemed  to  have  been  in  full
   49  force  and  effect on and after the effective date of part MM of chapter
   50  59 of the laws of 2014; and
   51    (vii) the amendments to section 25-b of the labor law made by  section
   52  ten  of  this act, shall not affect the repeal of such section and shall
   53  be deemed repealed therewith.
   54                                   PART J
       S. 4209                            29
    1    Section 1. Section 9 of part V of chapter 62  of  the  laws  of  2006,
    2  amending  the tax law relating to the empire state commercial production
    3  tax credit, is REPEALED.
    4    S  2.  Subdivision  (c)  of  section  28 of the tax law, as amended by
    5  section 45 of part A of chapter 59 of the laws of  2014,  is  relettered
    6  subdivision (d) and a new subdivision (c) is added to read as follows:
    7    (C)  THE DEPARTMENT OF ECONOMIC DEVELOPMENT SHALL SUBMIT, ON OR BEFORE
    8  DECEMBER FIRST OF EACH YEAR, TO THE GOVERNOR, THE DIRECTOR OF THE  DIVI-
    9  SION  OF  THE  BUDGET,  THE  TEMPORARY  PRESIDENT OF THE SENATE, AND THE
   10  SPEAKER OF THE ASSEMBLY AN ANNUAL REPORT INCLUDING, BUT NOT LIMITED  TO,
   11  THE FOLLOWING INFORMATION REGARDING THE PREVIOUS CALENDAR YEAR:
   12    (1) THE TOTAL DOLLAR AMOUNT OF CREDITS ALLOCATED, THE NAME AND ADDRESS
   13  OF  EACH QUALIFIED COMMERCIAL PRODUCTION COMPANY ALLOCATED CREDITS UNDER
   14  THIS SECTION, THE TOTAL AMOUNT OF CREDITS ALLOCATED  TO  EACH  QUALIFIED
   15  COMMERCIAL  PRODUCTION COMPANY, THE TOTAL AMOUNT OF QUALIFIED PRODUCTION
   16  COSTS AND PRODUCTION COSTS  FOR  EACH  QUALIFIED  COMMERCIAL  PRODUCTION
   17  COMPANY,  AND  THE  ESTIMATED  NUMBER  OF EMPLOYEES, CREDIT-ELIGIBLE MAN
   18  HOURS, AND CREDIT-ELIGIBLE WAGES ASSOCIATED WITH EACH QUALIFIED  COMMER-
   19  CIAL PRODUCTION COMPANY ALLOCATED CREDITS UNDER THIS SECTION;
   20    (2)  FOR QUALIFIED COMMERCIAL PRODUCTION COMPANIES THAT WERE ALLOCATED
   21  CREDIT PURSUANT TO SUBPARAGRAPH (II) OF PARAGRAPH TWO OF SUBDIVISION (A)
   22  OF THIS SECTION: THE NAME  AND  ADDRESS  OF  EACH  QUALIFIED  COMMERCIAL
   23  PRODUCTION  COMPANY,  THE  TOTAL DOLLAR AMOUNT OF CREDITS ALLOCATED, THE
   24  TOTAL  AMOUNT  OF  CREDITS  ALLOCATED  TO  EACH   QUALIFIED   COMMERCIAL
   25  PRODUCTION  COMPANY,  TOTAL  QUALIFIED  PRODUCTION  COSTS AND PRODUCTION
   26  COSTS FOR EACH QUALIFIED PRODUCTION COMPANY, AND THE ESTIMATED NUMBER OF
   27  EMPLOYEES, CREDIT-ELIGIBLE MAN HOURS, AND CREDIT-ELIGIBLE WAGES  ASSOCI-
   28  ATED  WITH  EACH  QUALIFIED COMMERCIAL PRODUCTION COMPANY THAT FILMED OR
   29  RECORDED A QUALIFIED COMMERCIAL WITHIN THE DISTRICT;
   30    (3) FOR QUALIFIED COMMERCIAL PRODUCTION COMPANIES THAT WERE  ALLOCATED
   31  CREDIT  PURSUANT  TO  SUBPARAGRAPH (III) OF PARAGRAPH TWO OF SUBDIVISION
   32  (A) OF THIS SECTION: THE NAME AND ADDRESS OF EACH  QUALIFIED  COMMERCIAL
   33  PRODUCTION  COMPANY,  THE  TOTAL DOLLAR AMOUNT OF CREDITS ALLOCATED, THE
   34  TOTAL  AMOUNT  OF  CREDITS  ALLOCATED  TO  EACH   QUALIFIED   COMMERCIAL
   35  PRODUCTION  COMPANY,  TOTAL  QUALIFIED  PRODUCTION  COSTS AND PRODUCTION
   36  COSTS FOR EACH QUALIFIED PRODUCTION COMPANY, AND THE ESTIMATED NUMBER OF
   37  EMPLOYEES, CREDIT-ELIGIBLE MAN HOURS, AND CREDIT-ELIGIBLE WAGES  ASSOCI-
   38  ATED  WITH  EACH  QUALIFIED COMMERCIAL PRODUCTION COMPANY THAT FILMED OR
   39  RECORDED A QUALIFIED COMMERCIAL OUTSIDE THE DISTRICT; AND
   40    (4) THE AMOUNT  OF  CREDITS  REALLOCATED  TO  ALL  ELIGIBLE  QUALIFIED
   41  COMMERCIAL  PRODUCTION COMPANIES PURSUANT TO SUBPARAGRAPH (III) OF PARA-
   42  GRAPH TWO OF SUBDIVISION (A) OF THIS SECTION.
   43    (5) THE REPORT MAY ALSO INCLUDE ANY RECOMMENDATIONS FOR CHANGES IN THE
   44  CALCULATION OR ADMINISTRATION OF THE CREDIT,  RECOMMENDATIONS  REGARDING
   45  CONTINUING MODIFICATION OR REPEAL OF THIS CREDIT, AND ANY OTHER INFORMA-
   46  TION REGARDING THIS CREDIT AS MAY BE USEFUL AND APPROPRIATE.
   47    S  3.  This  act  shall  take effect immediately with the first report
   48  being due December 1, 2016, with regard to credits allocated in calendar
   49  year 2015.
   50                                   PART K
   51    Section 1. Subdivision 14 of section 352 of the  economic  development
   52  law, as added by section 1 of part MM of chapter 59 of the laws of 2010,
   53  is amended and a new subdivision 20 is added to read as follows:
       S. 4209                            30
    1    14. "Regionally significant project" means (a) a manufacturer creating
    2  at  least fifty net new jobs in the state and making significant capital
    3  investment in the state; (b) a business creating at least twenty net new
    4  jobs in agriculture in the state and making significant capital  invest-
    5  ment  in  the state, (c) a financial services firm, distribution center,
    6  or back office operation creating at least three hundred net new jobs in
    7  the state and making significant capital investment in the  state,  [or]
    8  (d)  a scientific research and development firm creating at least twenty
    9  net new jobs in the state, and making significant capital investment  in
   10  the  state,  OR  (E) A VIDEO GAME DEVELOPER CREATING AT LEAST TWENTY NET
   11  NEW JOBS IN THE STATE AND MAKING SIGNIFICANT CAPITAL INVESTMENT  IN  THE
   12  STATE.  Other  businesses creating three hundred or more net new jobs in
   13  the state and making significant capital investment in the state may  be
   14  considered  eligible  as a regionally significant project by the commis-
   15  sioner as well. The commissioner shall promulgate  regulations  pursuant
   16  to  section  three  hundred  fifty-six of this article to determine what
   17  constitutes significant capital investment for each of the project cate-
   18  gories indicated in this subdivision  and  what  additional  criteria  a
   19  business  must  meet to be eligible as a regionally significant project,
   20  including, but not limited to, whether a business exports a  substantial
   21  portion of its products or services outside of the state or outside of a
   22  metropolitan statistical area or county within the state.
   23    20.  "VIDEO  GAME DEVELOPER" MEANS A CORPORATION, PARTNERSHIP, LIMITED
   24  PARTNERSHIP, OR OTHER ENTITY PRINCIPALLY ENGAGED IN  THE  PRODUCTION  OR
   25  POST-PRODUCTION  OF VIDEO GAMES, OR THE PRODUCTION OR POST-PRODUCTION OF
   26  VIDEO GAMES OTHER THAN THOSE EMBEDDED AND USED EXCLUSIVELY IN  ADVERTIS-
   27  ING, PROMOTIONAL WEBSITES OR MICROSITES, BUT SHALL NOT INCLUDE AN ENTITY
   28  PRINCIPALLY  ENGAGED IN THE PRODUCTION OF CONTENT INTENDED PRIMARILY FOR
   29  INDUSTRIAL, CORPORATE OR INSTITUTIONAL END-USERS, PRINCIPALLY ENGAGED IN
   30  THE PRODUCTION OF FUNDRAISING PROGRAMS, OR ENGAGED IN THE PRODUCTION  OF
   31  CONTENT  FOR  WHICH RECORDS ARE REQUIRED, UNDER SECTION 2257 OF TITLE 18
   32  OF THE UNITED STATES CODE, TO BE MAINTAINED WITH RESPECT TO ANY PERFORM-
   33  ER IN SUCH PRODUCTION.
   34    S 2. Paragraph (c) of subdivision 1 and subdivision 3 of  section  353
   35  of  the  economic  development  law,  paragraph  (c) of subdivision 1 as
   36  amended by section 2 of part G of chapter 61 of the  laws  of  2011  and
   37  subdivision  3  as  amended  by section 1 of part C of chapter 68 of the
   38  laws of 2013, are amended to read as follows:
   39    (c) in software development and new media, OR AS A VIDEO GAME DEVELOP-
   40  ER;
   41    3. For the purposes of this article, in order to  participate  in  the
   42  excelsior  jobs  program,  a  business entity operating predominantly in
   43  manufacturing must create at least ten net new jobs; a  business  entity
   44  operating predominately in agriculture must create at least five net new
   45  jobs;  a  business entity operating predominantly as a financial service
   46  data center or financial services customer back  office  operation  must
   47  create at least fifty net new jobs; a business entity operating predomi-
   48  nantly  in scientific research and development must create at least five
   49  net new jobs; a business  entity  operating  predominantly  in  software
   50  development  OR  AS A VIDEO GAME DEVELOPER must create at least five net
   51  new jobs; a business entity creating or expanding back office operations
   52  must create at least fifty net new jobs; or a business entity  operating
   53  predominantly as a distribution center in the state must create at least
   54  seventy-five  net  new  jobs,  notwithstanding  subdivision five of this
   55  section; or a business entity must be a regionally  significant  project
   56  as defined in this article; or
       S. 4209                            31
    1    S 3. This act shall take effect immediately.
    2                                   PART L
    3                            Intentionally Omitted
    4                                   PART M
    5                            Intentionally Omitted
    6                                   PART N
    7    Section  1.  Subparagraph  (iv)  of  paragraph (a) of subdivision 1 of
    8  section 210 of the tax law, as amended by section 12 of part A of  chap-
    9  ter 59 of the laws of 2014, is amended to read as follows:
   10    (iv)  (A)  for taxable years beginning before January first, two thou-
   11  sand sixteen, if the business income base is not more than  two  hundred
   12  ninety  thousand dollars the amount shall be six and one-half percent of
   13  the business income base; if the business income base is more  than  two
   14  hundred  ninety thousand dollars but not over three hundred ninety thou-
   15  sand dollars the amount shall be the sum of (1) eighteen thousand  eight
   16  hundred  fifty dollars, (2) seven and one-tenth percent of the excess of
   17  the business income base over two hundred ninety  thousand  dollars  but
   18  not  over three hundred ninety thousand dollars and (3) four and thirty-
   19  five hundredths percent of the excess of the business income  base  over
   20  three  hundred  fifty thousand dollars but not over three hundred ninety
   21  thousand dollars;
   22    (B) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,  TWO  THOU-
   23  SAND  SIXTEEN  AND  BEFORE JANUARY FIRST, TWO THOUSAND SEVENTEEN, IF THE
   24  BUSINESS INCOME BASE IS NOT MORE THAN FOUR HUNDRED THOUSAND DOLLARS  THE
   25  AMOUNT  SHALL  BE  THREE  AND ONE-QUARTER PERCENT OF THE BUSINESS INCOME
   26  BASE; IF THE BUSINESS INCOME BASE IS MORE  THAN  FOUR  HUNDRED  THOUSAND
   27  DOLLARS  BUT  NOT OVER FIVE HUNDRED THOUSAND DOLLARS THE AMOUNT SHALL BE
   28  THE SUM OF (1) THIRTEEN THOUSAND DOLLARS, (2) SIX AND  ONE-HALF  PERCENT
   29  OF  THE  EXCESS  OF  THE BUSINESS INCOME BASE OVER FOUR HUNDRED THOUSAND
   30  DOLLARS BUT NOT OVER FIVE HUNDRED THOUSAND DOLLARS  AND  (3)  TWENTY-SIX
   31  PERCENT  OF  THE  EXCESS  OF  THE BUSINESS INCOME BASE OVER FOUR HUNDRED
   32  FIFTY THOUSAND DOLLARS BUT NOT OVER FIVE HUNDRED THOUSAND DOLLARS;
   33    (C) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,  TWO  THOU-
   34  SAND  SEVENTEEN  AND BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN, IF THE
   35  BUSINESS INCOME BASE IS NOT MORE THAN FOUR HUNDRED THOUSAND DOLLARS  THE
   36  AMOUNT SHALL BE TWO AND NINE-TENTHS PERCENT OF THE BUSINESS INCOME BASE;
   37  IF  THE  BUSINESS INCOME BASE IS MORE THAN FOUR HUNDRED THOUSAND DOLLARS
   38  BUT NOT OVER FIVE HUNDRED THOUSAND DOLLARS THE AMOUNT SHALL BE  THE  SUM
   39  OF (1) ELEVEN THOUSAND SIX HUNDRED DOLLARS, (2) SIX AND ONE-HALF PERCENT
   40  OF  THE  EXCESS  OF  THE BUSINESS INCOME BASE OVER FOUR HUNDRED THOUSAND
   41  DOLLARS BUT NOT OVER FIVE HUNDRED THOUSAND DOLLARS AND (3)  TWENTY-EIGHT
   42  AND  EIGHT-TENTHS PERCENT OF THE EXCESS OF THE BUSINESS INCOME BASE OVER
   43  FOUR HUNDRED FIFTY THOUSAND DOLLARS BUT NOT OVER FIVE  HUNDRED  THOUSAND
   44  DOLLARS;
   45    (D)  FOR  TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
   46  SAND EIGHTEEN, IF THE BUSINESS INCOME BASE IS NOT MORE THAN FOUR HUNDRED
   47  THOUSAND DOLLARS THE AMOUNT SHALL BE TWO AND  ONE-HALF  PERCENT  OF  THE
   48  BUSINESS  INCOME  BASE;  IF  THE  BUSINESS INCOME BASE IS MORE THAN FOUR
       S. 4209                            32
    1  HUNDRED THOUSAND DOLLARS BUT NOT OVER FIVE HUNDRED THOUSAND DOLLARS  THE
    2  AMOUNT  SHALL  BE  THE  SUM  OF  (1)  TEN  THOUSAND DOLLARS, (2) SIX AND
    3  ONE-HALF PERCENT OF THE EXCESS OF THE BUSINESS  INCOME  BASE  OVER  FOUR
    4  HUNDRED  THOUSAND DOLLARS BUT NOT OVER FIVE HUNDRED THOUSAND DOLLARS AND
    5  (3) THIRTY PERCENT OF THE EXCESS OF THE BUSINESS INCOME BASE  OVER  FOUR
    6  HUNDRED  FIFTY  THOUSAND  DOLLARS  BUT  NOT  OVER  FIVE HUNDRED THOUSAND
    7  DOLLARS;
    8    S 2. Paragraph 39 of subsection (c) of section 612 of the tax law,  as
    9  amended  by  section  1  of part Y of chapter 59 of the laws of 2013, is
   10  amended to read as follows:
   11    (39) In the case of a taxpayer who is a small business who  has  busi-
   12  ness  income  and/or  farm  income  as defined in the laws of the United
   13  States, an amount equal to [three] TEN  percent  of  the  net  items  of
   14  income,  gain,  loss and deduction attributable to such business or farm
   15  entering into federal adjusted gross income, but not  less  than  zero[,
   16  for taxable years beginning after two thousand thirteen, an amount equal
   17  to  three  and  three-quarters percent of the net items of income, gain,
   18  loss and deduction attributable to such business or farm  entering  into
   19  federal adjusted gross income, but not less than zero, for taxable years
   20  beginning  after  two  thousand  fourteen,  and  an amount equal to five
   21  percent of the net items of income, gain, loss and  deduction  attribut-
   22  able  to  such  business  or  farm  entering into federal adjusted gross
   23  income, but not less than zero, for taxable years  beginning  after  two
   24  thousand  fifteen].  PROVIDED  THAT SUCH BUSINESS OR FARM INCOME IS LESS
   25  THAN OR EQUAL TO FIVE HUNDRED THOUSAND DOLLARS. For the purposes of this
   26  paragraph, the term small business shall mean a [sole proprietor]  BUSI-
   27  NESS or a farm business who employs one or more persons during the taxa-
   28  ble  year and who has net business income or net farm income of EQUAL TO
   29  OR less than [two hundred fifty thousand dollars] FIVE HUNDRED  THOUSAND
   30  DOLLARS.  FOR  THE  PURPOSES  OF  THIS  PARAGRAPH,  IF THE TAXPAYER IS A
   31  MEMBER, PARTNER, OR SHAREHOLDER OF A LIMITED LIABILITY COMPANY, PARTNER-
   32  SHIP OR S-CORPORATION, THE TAXPAYER WILL ONLY  BE  ELIGIBLE  UNDER  THIS
   33  PARAGRAPH  IF  THE NEW YORK SOURCE GROSS INCOME OF THE LIMITED LIABILITY
   34  COMPANY, PARTNERSHIP  OR  S-CORPORATION  DOES  NOT  EXCEED  ONE  MILLION
   35  DOLLARS.  NEW  YORK SOURCE GROSS INCOME IS THE SUM OF THE MEMBERS, PART-
   36  NERS, OR SHAREHOLDERS SHARES OF FEDERAL GROSS INCOME  FROM  THE  LIMITED
   37  LIABILITY   COMPANY,  PARTNERSHIP,  OR  S-CORPORATION  DERIVED  FROM  OR
   38  CONNECTED WITH NEW YORK  SOURCES,  DETERMINED  IN  ACCORDANCE  WITH  THE
   39  PROVISIONS OF SECTION SIX HUNDRED THIRTY-ONE OF THIS ARTICLE AS IF THOSE
   40  PROVISIONS  AND  ANY RELATED PROVISIONS EXPRESSLY REFERRED TO A COMPUTA-
   41  TION OF FEDERAL GROSS INCOME FROM NEW YORK SOURCES.
   42    S 3. This act shall take effect immediately; provided that section two
   43  of this act shall apply to taxable years beginning on or  after  January
   44  1, 2016.
   45                                   PART O
   46    Section  1.  The  economic  development law is amended by adding a new
   47  article 22 to read as follows:
   48                                 ARTICLE 22
   49                        TECHNOLOGY INTERNSHIP PROGRAM
   50  SECTION 441. TECHNOLOGY INTERNSHIP PROGRAM.
   51          442. POWERS AND DUTIES OF THE COMMISSIONER.
   52          443. RECORDKEEPING REQUIREMENTS.
       S. 4209                            33
    1          444. CAP ON TAX CREDIT.
    2    S  441.    TECHNOLOGY  INTERNSHIP PROGRAM. THERE IS HEREBY ESTABLISHED
    3  WITHIN THE DIVISION OF SCIENCE, TECHNOLOGY AND INNOVATION  A  TECHNOLOGY
    4  INTERNSHIP  PROGRAM  TO  PROVIDE EMPLOYMENT AND EXPERIENCE OPPORTUNITIES
    5  FOR CURRENT STUDENTS, RECENT GRADUATES AND MEMBERS OF THE ARMED FORCES.
    6    1. TO BE ELIGIBLE TO PARTICIPATE IN THE TECHNOLOGY INTERNSHIP PROGRAM,
    7  A CANDIDATE SHALL:
    8    A. I. (A) BE A STUDENT ENROLLED  AT  A  PUBLIC  OR  PRIVATE  NONPROFIT
    9  INSTITUTION OF HIGHER EDUCATION IN THIS STATE; AND
   10    (B)  MAINTAIN A CUMULATIVE 3.0 GRADE POINT AVERAGE ON A 4.0 SCALE EACH
   11  ACADEMIC YEAR; OR
   12    II. (A) WITHIN TWELVE MONTHS BEFORE THE DATE OF  THE  APPLICATION  FOR
   13  THE  PROGRAM, HAVE GRADUATED FROM A PUBLIC OR PRIVATE NONPROFIT INSTITU-
   14  TION OF HIGHER EDUCATION IN THIS STATE; AND
   15    (B) HAVE MAINTAINED A CUMULATIVE 3.0 GRADE  POINT  AVERAGE  ON  A  4.0
   16  SCALE  DURING  THE LATEST ACADEMIC YEAR THE INDIVIDUAL WAS ENROLLED AS A
   17  STUDENT; OR
   18    III. (A) HAVE BEEN HONORABLY DISCHARGED FROM THE UNITED  STATES  ARMED
   19  FORCES,  THE NATIONAL GUARD, OR A RESERVE COMPONENT OF THE UNITED STATES
   20  ARMED FORCES; AND
   21    (B) HAVE GRADUATED FROM A PUBLIC OR PRIVATE NONPROFIT  INSTITUTION  OF
   22  HIGHER EDUCATION; AND
   23    B.  COMMIT TO WORKING A MINIMUM OF ONE HUNDRED TWENTY HOURS DURING THE
   24  SPRING, FALL OR SUMMER SEMESTER;
   25    2. TO QUALIFY FOR PARTICIPATION IN THE PROGRAM, A BUSINESS SHALL:
   26    A. BE LOCATED IN THE STATE;
   27    B. BE AN ADVANCED TECHNOLOGY BASED  COMPANY  AS  DEFINED  BY  CRITERIA
   28  ESTABLISHED BY THE DIVISION;
   29    C. HAVE LESS THAN ONE HUNDRED EMPLOYEES;
   30    D.  COMMIT  TO  HOSTING  AN INTERN FOR A MINIMUM OF ONE HUNDRED TWENTY
   31  HOURS DURING THE SPRING, FALL OR SUMMER SEMESTER; AND
   32    E. PROVIDE THE DIVISION A DETAILED DESCRIPTION OF THE INTERN  POSITION
   33  THAT  ESTABLISHES HOW THE POSITION WILL PROVIDE THE INTERN EXPERIENCE IN
   34  ADVANCED TECHNOLOGY.
   35    S 442. POWERS AND DUTIES OF THE COMMISSIONER.  1. THE COMMISSIONER MAY
   36  APPROVE AN APPLICATION FROM A BUSINESS ENTITY UPON DETERMINING THAT SUCH
   37  BUSINESS ENTITY MEETS THE ELIGIBILITY CRITERIA  ESTABLISHED  IN  SECTION
   38  FOUR  HUNDRED  FORTY-ONE  OF  THIS  ARTICLE.  FOLLOWING  APPROVAL BY THE
   39  COMMISSIONER OF AN APPLICATION BY A BUSINESS ENTITY  TO  PARTICIPATE  IN
   40  THE  TECHNOLOGY  INTERNSHIP  PROGRAM,  THE  COMMISSIONER  SHALL  ISSUE A
   41  CERTIFICATE OF TAX CREDIT TO THE BUSINESS ENTITY UPON ITS  DEMONSTRATING
   42  THE  INTERN  WAS ELIGIBLE AND COMPLETED ONE HUNDRED TWENTY HOURS OF WORK
   43  DURING THE RELEVANT SEMESTER.  THE AMOUNT OF THE CREDIT SHALL  BE  EQUAL
   44  TO  UP  TO  FIFTY  PERCENT  OF A STIPEND PAID TO AN INTERN, BUT NOT MORE
   45  THAN ONE THOUSAND EIGHT HUNDRED DOLLARS FOR THE FIRST SEMESTER; AND  ONE
   46  THOUSAND  TWO  HUNDRED DOLLARS FOR THE SECOND SEMESTER.  SUCH AMOUNT MAY
   47  NOT TOTAL MORE THAN THREE THOUSAND DOLLARS EACH YEAR  FOR  EACH  INTERN.
   48  THE  TAX CREDITS SHALL BE CLAIMED BY THE QUALIFIED EMPLOYER AS SPECIFIED
   49  IN SUBDIVISION FIFTY OF SECTION TWO HUNDRED TEN-B AND  SUBSECTION  (DDD)
   50  OF SECTION SIX HUNDRED SIX OF THE TAX LAW.
   51    2.  THE  COMMISSIONER  SHALL, IN CONSULTATION WITH THE COMMISSIONER OF
   52  LABOR, PROMULGATE REGULATIONS CONSISTENT WITH THE PURPOSES OF THIS ARTI-
   53  CLE.
   54    3. THE COMMISSIONER SHALL, IN  CONSULTATION  WITH  THE  DEPARTMENT  OF
   55  TAXATION  AND FINANCE, DEVELOP A CERTIFICATE OF TAX CREDIT THAT SHALL BE
       S. 4209                            34
    1  ISSUED BY THE COMMISSIONER TO PARTICIPATING BUSINESS  ENTITIES.  PARTIC-
    2  IPANTS  MAY  BE  REQUIRED BY THE COMMISSIONER OF TAXATION AND FINANCE TO
    3  INCLUDE THE CERTIFICATE OF TAX CREDIT WITH THEIR TAX RETURN  TO  RECEIVE
    4  ANY TAX BENEFITS UNDER THIS ARTICLE.
    5    4.  THE  COMMISSIONER  SHALL  SOLELY  DETERMINE THE ELIGIBILITY OF ANY
    6  APPLICANT APPLYING FOR ENTRY INTO  THE  PROGRAM  AND  SHALL  REMOVE  ANY
    7  PARTICIPANT FROM THE PROGRAM FOR FAILING TO MEET ANY OF THE REQUIREMENTS
    8  SET  FORTH  IN SUBDIVISION TWO OF SECTION FOUR HUNDRED FORTY-ONE OF THIS
    9  ARTICLE OR FOR MAKING A MATERIAL MISREPRESENTATION WITH RESPECT  TO  ITS
   10  PARTICIPATION IN THE TECHNOLOGY INTERNSHIP PROGRAM.
   11    S  443. RECORDKEEPING REQUIREMENTS. EACH BUSINESS ENTITY PARTICIPATING
   12  IN THE TECHNOLOGY INTERNSHIP PROGRAM SHALL MAINTAIN ALL RELEVANT RECORDS
   13  FOR THE DURATION OF ITS PROGRAM PARTICIPATION PLUS THREE YEARS.
   14    S 444. CAP ON TAX CREDIT. THE TOTAL AMOUNT OF TAX  CREDITS  LISTED  ON
   15  CERTIFICATES  OF  TAX  CREDIT ISSUED BY THE COMMISSIONER FOR ANY TAXABLE
   16  YEAR MAY NOT EXCEED ONE MILLION DOLLARS.
   17    S 2. Section 210-B of the tax law is amended by adding a new  subdivi-
   18  sion 50 to read as follows:
   19    50.  TECHNOLOGY INTERNSHIP PROGRAM TAX CREDIT. (A) A TAXPAYER THAT HAS
   20  BEEN APPROVED BY THE COMMISSIONER OF ECONOMIC DEVELOPMENT TO PARTICIPATE
   21  IN THE TECHNOLOGY INTERNSHIP PROGRAM AND HAS BEEN ISSUED  A  CERTIFICATE
   22  OF TAX CREDIT PURSUANT TO SECTION FOUR HUNDRED FORTY-TWO OF THE ECONOMIC
   23  DEVELOPMENT  LAW  SHALL  BE  ALLOWED  TO  CLAIM A CREDIT AGAINST THE TAX
   24  IMPOSED BY THIS ARTICLE.  THE CREDIT SHALL EQUAL UP TO FIFTY PERCENT  OF
   25  A  STIPEND  PAID  TO  AN  INTERN, BUT NOT MORE   THAN ONE THOUSAND EIGHT
   26  HUNDRED DOLLARS FOR THE FIRST SEMESTER; AND  ONE  THOUSAND  TWO  HUNDRED
   27  DOLLARS  FOR  THE SECOND SEMESTER.   SUCH AMOUNT MAY NOT TOTAL MORE THAN
   28  THREE THOUSAND DOLLARS EACH YEAR FOR EACH INTERN.  IN NO EVENT  SHALL  A
   29  TAXPAYER BE ALLOWED A CREDIT GREATER THAN THE AMOUNT OF CREDIT LISTED ON
   30  THE  CERTIFICATE  OF  TAX  CREDIT ISSUED BY THE COMMISSIONER OF ECONOMIC
   31  DEVELOPMENT. THE CREDIT WILL BE ALLOWED IN THE TAXABLE YEAR IN WHICH THE
   32  INTERN WORKED.
   33    (B) THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR MAY
   34  NOT REDUCE THE TAX DUE FOR THAT YEAR TO LESS THAN THE AMOUNT  PRESCRIBED
   35  IN  PARAGRAPH  (D) OF SUBDIVISION ONE OF SECTION TWO HUNDRED TEN OF THIS
   36  ARTICLE.  HOWEVER, IF THE AMOUNT OF CREDIT ALLOWED UNDER  THIS  SUBDIVI-
   37  SION  FOR  ANY  TAXABLE  YEAR  REDUCES THE TAX TO SUCH AMOUNT, OR IF THE
   38  TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED  DOLLAR  MINIMUM  AMOUNT,
   39  ANY  AMOUNT  OF  CREDIT THUS NOT DEDUCTIBLE IN THAT TAXABLE YEAR WILL BE
   40  TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN  ACCORD-
   41  ANCE  WITH  THE  PROVISIONS  OF  SECTION ONE THOUSAND EIGHTY-SIX OF THIS
   42  CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF  SECTION
   43  ONE  THOUSAND  EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST
   44  WILL BE PAID THEREON.
   45    (C) THE TAXPAYER MAY BE REQUIRED TO  ATTACH  TO  ITS  TAX  RETURN  ITS
   46  CERTIFICATE  OF TAX CREDIT ISSUED BY THE COMMISSIONER OF ECONOMIC DEVEL-
   47  OPMENT PURSUANT TO SECTION FOUR HUNDRED FORTY-TWO OF THE ECONOMIC DEVEL-
   48  OPMENT LAW.  IN NO EVENT SHALL THE TAXPAYER BE ALLOWED A CREDIT  GREATER
   49  THAN  THE  AMOUNT OF THE CREDIT LISTED IN THE CERTIFICATE OF TAX CREDIT,
   50  OR IN THE CASE OF A TAXPAYER WHO IS A PARTNER  IN  A  PARTNERSHIP  OR  A
   51  MEMBER  OF A LIMITED LIABILITY COMPANY, ITS PRO RATA SHARE OF THE AMOUNT
   52  OF CREDIT LISTED IN THE CERTIFICATE OF TAX CREDIT ISSUED TO THE PARTNER-
   53  SHIP OR LIMITED LIABILITY COMPANY.
   54    S 3. Section 606 of the tax law is amended by adding a new  subsection
   55  (ddd) to read as follows:
       S. 4209                            35
    1    (DDD)  TECHNOLOGY  INTERNSHIP  PROGRAM TAX CREDIT. (1) A TAXPAYER THAT
    2  HAS BEEN APPROVED BY THE COMMISSIONER OF ECONOMIC DEVELOPMENT TO PARTIC-
    3  IPATE IN THE TECHNOLOGY INTERNSHIP PROGRAM AND HAS BEEN ISSUED A CERTIF-
    4  ICATE OF TAX CREDIT PURSUANT TO SECTION FOUR HUNDRED  FORTY-TWO  OF  THE
    5  ECONOMIC  DEVELOPMENT LAW SHALL BE ALLOWED TO CLAIM A CREDIT AGAINST THE
    6  TAX IMPOSED BY THIS ARTICLE.  THE CREDIT SHALL EQUAL UP TO FIFTY PERCENT
    7  OF A STIPEND PAID TO AN INTERN, BUT NOT MORE   THAN ONE  THOUSAND  EIGHT
    8  HUNDRED  DOLLARS  FOR  THE  FIRST SEMESTER; AND ONE THOUSAND TWO HUNDRED
    9  DOLLARS FOR THE SECOND SEMESTER.  SUCH AMOUNT MAY NOT  TOTAL  MORE  THAN
   10  THREE  THOUSAND  DOLLARS EACH YEAR FOR EACH INTERN.  IN NO EVENT SHALL A
   11  TAXPAYER BE ALLOWED A CREDIT GREATER  THAN  THE  AMOUNT  LISTED  ON  THE
   12  CERTIFICATE  OF TAX CREDIT ISSUED BY THE COMMISSIONER OF ECONOMIC DEVEL-
   13  OPMENT.  IN THE CASE OF A TAXPAYER WHO IS A PARTNER  IN  A  PARTNERSHIP,
   14  MEMBER  OF  A  LIMITED  LIABILITY  COMPANY OR SHAREHOLDER IN AN S CORPO-
   15  RATION, THE TAXPAYER SHALL BE ALLOWED ITS PRO RATA SHARE OF  THE  CREDIT
   16  EARNED  BY  THE PARTNERSHIP, LIMITED LIABILITY COMPANY OR S CORPORATION.
   17  THE CREDIT WILL BE ALLOWED IN THE  TAXABLE  YEAR  IN  WHICH  THE  INTERN
   18  WORKED.
   19    (2)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
   20  TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR THE TAXABLE YEAR, THE EXCESS
   21  SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
   22  ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
   23  ARTICLE, PROVIDED, HOWEVER, NO INTEREST WILL BE PAID THEREON.
   24    S  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
   25  of the tax law is amended by adding a  new  clause  (xlii)  to  read  as
   26  follows:
   27  (XLII) TECHNOLOGY INTERNSHIP         AMOUNT OF CREDIT UNDER
   28  PROGRAM CREDIT UNDER                 SUBDIVISION FIFTY OF
   29  SUBSECTION (DDD)                     SECTION TWO HUNDRED TEN-B
   30    S 5. This act shall take effect immediately and shall apply to taxable
   31  years beginning on or after January 1, 2015.
   32                                   PART P
   33                            Intentionally Omitted
   34                                   PART Q
   35                            Intentionally Omitted
   36                                   PART R
   37    Section  1.  Subdivision  (b)  of section 27-1318 of the environmental
   38  conservation law, as amended by section 2 of part E of  chapter  577  of
   39  the laws of 2004, is amended to read as follows:
   40    (b)  Within  [sixty]  ONE  HUNDRED  EIGHTY days of commencement of the
   41  remedial design, the owner of an inactive hazardous waste disposal site,
   42  and/or any person responsible for implementing  a  remedial  program  at
   43  such  site,  where  institutional  or  engineering controls are employed
   44  pursuant to this title, shall execute an environmental easement pursuant
   45  to title thirty-six of article seventy-one of this chapter.
   46    S 2. Subdivision 2 of section 27-1405 of the  environmental  conserva-
   47  tion  law,  as amended by section 2 of part A of chapter 577 of the laws
       S. 4209                            36
    1  of 2004, is amended and four new subdivisions 29,  30,  31  and  32  are
    2  added to read as follows:
    3    2.  "Brownfield  site"  or  "site"  shall mean any real property[, the
    4  redevelopment or reuse of which may be complicated by  the  presence  or
    5  potential  presence of] WHERE a contaminant IS PRESENT AT LEVELS EXCEED-
    6  ING THE SOIL CLEANUP OBJECTIVES OR OTHER HEALTH BASED  OR  ENVIRONMENTAL
    7  STANDARDS,  CRITERIA  OR  GUIDANCE  ADOPTED  BY  THE DEPARTMENT THAT ARE
    8  APPLICABLE BASED ON THE REASONABLY ANTICIPATED USE OF THE  PROPERTY,  AS
    9  DETERMINED  BY  THE APPLICANT IN ACCORDANCE WITH APPLICABLE REGULATIONS.
   10  Such term shall not include real property:
   11    (a) listed in the registry of inactive hazardous waste disposal  sites
   12  under section 27-1305 of this article at the time of application to this
   13  program  and  given a classification as described in subparagraph one or
   14  two of paragraph b of subdivision two of section 27-1305 of  this  arti-
   15  cle;  provided,  however  [except  until July first, two thousand five],
   16  real property  listed  in  the  registry  of  inactive  hazardous  waste
   17  disposal  sites under subparagraph two of paragraph b of subdivision two
   18  of section 27-1305 of this article [prior to the effective date of  this
   19  article],  where  such  real  property  is owned by a volunteer OR UNDER
   20  CONTRACT TO BE TRANSFERRED TO A VOLUNTEER, shall not be deemed  ineligi-
   21  ble to participate, PROVIDED THAT, PRIOR TO THE SITE BEING ACCEPTED INTO
   22  THE  BROWNFIELD  CLEANUP  PROGRAM, THE DEPARTMENT HAS NOT IDENTIFIED ANY
   23  RESPONSIBLE PARTY FOR THAT PROPERTY HAVING THE ABILITY TO  PAY  FOR  THE
   24  INVESTIGATION  OR  CLEANUP OF THE PROPERTY and further provided that the
   25  status of any such site as listed in the registry shall not  be  altered
   26  prior to the issuance of a certificate of completion pursuant to section
   27  27-1419  of this title. THE DEPARTMENT'S ASSESSMENT OF ELIGIBILITY UNDER
   28  THIS PARAGRAPH SHALL NOT CONSTITUTE A FINDING CONCERNING LIABILITY  WITH
   29  RESPECT TO THE PROPERTY;
   30    (b) listed on the national priorities list established under authority
   31  of 42 U.S.C. section 9605;
   32    (c) subject to an enforcement action under title seven or nine of this
   33  article,  [except]  OR PERMITTED OR REQUIRED TO BE PERMITTED as a treat-
   34  ment, storage or disposal facility [subject to a permit]; provided, that
   35  nothing herein contained shall be deemed otherwise to exclude  from  the
   36  scope of the term "brownfield site" a hazardous waste treatment, storage
   37  or  disposal  facility  having  interim  status according to regulations
   38  promulgated by the commissioner AND PROVIDED FURTHER THAT REAL  PROPERTY
   39  OWNED BY A VOLUNTEER OR UNDER CONTRACT TO BE TRANSFERRED TO A VOLUNTEER,
   40  WHETHER  OR  NOT OPERATING PURSUANT TO AN ORDER ON CONSENT ISSUED BY THE
   41  DEPARTMENT SHALL NOT BE DEEMED INELIGIBLE TO PARTICIPATE PROVIDED  THAT,
   42  PRIOR  TO  THE  SITE BEING ACCEPTED INTO THE BROWNFIELD CLEANUP PROGRAM,
   43  THE DEPARTMENT HAS NOT IDENTIFIED ANY RESPONSIBLE PARTY FOR THAT PROPER-
   44  TY HAVING THE ABILITY TO PAY FOR THE INVESTIGATION  OR  CLEANUP  OF  THE
   45  PROPERTY;
   46    (d)  subject to an order for cleanup pursuant to article twelve of the
   47  navigation law or pursuant to title ten of  article  seventeen  of  this
   48  chapter  except  such  property  shall not be deemed ineligible if it is
   49  subject to a stipulation agreement; [or]
   50    (e) subject to any  other  on-going  state  or  federal  environmental
   51  enforcement action related to the contamination which is at or emanating
   52  from the site subject to the present application[.]; OR
   53    (F)  NOTWITHSTANDING PARAGRAPHS (A), (C), AND (D) OF THIS SUBDIVISION,
   54  ANY VOLUNTEER HAVING AN OWNERSHIP OR TENANCY  INTEREST,  OR  WHO  HAS  A
   55  CONTRACT  TO  PURCHASE  OR OBTAIN SUCH OWNERSHIP OR TENANCY INTEREST, IN
   56  ANY REAL PROPERTY LOCATED WITHIN A BUSINESS OR TECHNOLOGY PARK EXCEEDING
       S. 4209                            37
    1  FIVE HUNDRED ACRES IN SIZE, USED PRIMARILY FOR MANUFACTURING OR RESEARCH
    2  AND DEVELOPMENT SHALL NOT BE DEEMED INELIGIBLE  TO  PARTICIPATE  IN  THE
    3  BROWNFIELD  CLEANUP PROGRAM.  IN SUCH CASES, THE SITE PREPARATION CREDIT
    4  COMPONENT AND THE ON-SITE GROUNDWATER REMEDIATION CREDIT COMPONENT UNDER
    5  PARAGRAPHS  TWO AND FOUR, RESPECTIVELY, OF SUBDIVISION (A) OF SECTION 21
    6  OF THE TAX LAW SHALL BE LIMITED ONLY TO THE INCREMENTAL COSTS  EXCEEDING
    7  THOSE  NECESSARY  TO  SATISFY  THE CLOSURE REQUIREMENTS OF THE PERMIT OR
    8  ORDER, AS APPLICABLE, THAT THE RESPONSIBLE PARTY HAS WITH THE DEPARTMENT
    9  OF  ENVIRONMENTAL  CONSERVATION  OR  THE  UNITED  STATES   ENVIRONMENTAL
   10  PROTECTION AGENCY.
   11    29. "AFFORDABLE HOUSING PROJECT" MEANS A PROJECT WHERE AT LEAST SEVEN-
   12  TY  PERCENT OF THE FLOOR AREA WILL BE FOR AFFORDABLE HOUSING, DEFINED AS
   13  HAVING AT LEAST TWENTY PERCENT OF ITS RESIDENTIAL UNITS  SUBJECT  TO  AN
   14  AGREEMENT  WITH  MUNICIPALITY,  THE STATE, THE FEDERAL GOVERNMENT, OR AN
   15  INSTRUMENTALITY THEREOF WHERE  SUCH  AGREEMENT  RESTRICTS  OCCUPANCY  OF
   16  THOSE UNITS TO RESIDENTS WHO QUALIFY IN ACCORDANCE WITH AN INCOME TEST.
   17    30.  "UNDERUTILIZED"  SHALL  MEAN THE BROWNFIELD SITE AND ANY IMPROVE-
   18  MENTS: (A) ON WHICH A BUILDING OR  BUILDINGS  CONTAINING  NO  MORE  THAN
   19  FIFTY  PERCENT  OF THE PERMISSIBLE FLOOR AREA UNDER APPLICABLE ZONING IS
   20  BEING UTILIZED; OR (B) HAS A VALUE OF EQUAL  TO  OR  LESS  THAN  SEVENTY
   21  PERCENT  OF THE AVERAGE VALUATION OF LAND IN THE COUNTY OR CITY IN WHICH
   22  THE LAND IS LOCATED, EXCEPT IN A CITY HAVING A POPULATION OF ONE MILLION
   23  OR MORE INHABITANTS WHERE THE AVERAGE VALUATION SHALL BE  BASED  ON  THE
   24  COUNTY  IN  WHICH  THE LAND IS LOCATED; OR (C) HAS BEEN CERTIFIED BY THE
   25  MUNICIPALITY IN WHICH THE SITE IS LOCATED AS UNDERUTILIZED  PURSUANT  TO
   26  THE CRITERIA IN THIS SUBDIVISION.
   27    31.  "FUNCTIONALLY OBSOLESCENT" SHALL MEAN THE BROWNFIELD SITE AND ANY
   28  IMPROVEMENTS THEREON THAT: (A) CAN NO LONGER BE FUNCTIONALLY OR  ECONOM-
   29  ICALLY  UTILIZED  IN  THE  CAPACITY  IN  WHICH  IT WAS FORMERLY UTILIZED
   30  BECAUSE OF (I) THE CONFIGURATION OF THE BUILDING;  OR  (II)  SUBSTANTIAL
   31  STRUCTURAL  DEFECTS  NOT BROUGHT ABOUT BY DEFERRED MAINTENANCE PRACTICES
   32  OR INTENTIONAL CONDUCT; OR (B) THE ENTIRE SITE OR A SIGNIFICANT  PORTION
   33  THEREOF,  WITH  OR WITHOUT IMPROVEMENTS IS USED IRREGULARLY OR INTERMIT-
   34  TENTLY; OR (C) THE FUNCTIONALITY OF THE EQUIPMENT INSIDE THE BUILDING OR
   35  BUILDINGS IS OBSOLETE FOR A MODERN DAY APPLICATION.
   36    32. "STIGMA" IS THE INCREMENTAL LOSS IN VALUE BEYOND THE  COST  FACTOR
   37  DUE  TO  MARKET PERCEPTIONS ARISING FROM UNCERTAINTY AND FEAR ASSOCIATED
   38  WITH THE ACTUAL OR POTENTIAL PRESENCE OF CONTAMINATION.
   39    S 3. Subdivision 1 of section 27-1407 of the  environmental  conserva-
   40  tion  law,  as amended by section 3 of part A of chapter 577 of the laws
   41  of 2004, is amended and a new  subdivision  1-a  is  added  to  read  as
   42  follows:
   43    1.  A  person  who seeks to participate in this program shall submit a
   44  request to the department on a form provided  by  the  department.  Such
   45  form shall include information to be determined by the department suffi-
   46  cient  to allow the department to determine eligibility and the current,
   47  intended and reasonably anticipated future land use of the site pursuant
   48  to section 27-1415 of this title.   ANY  SUCH  PERSON  SHALL  SUBMIT  AN
   49  INVESTIGATION  REPORT  SUFFICIENT  TO DEMONSTRATE THAT THE SITE REQUIRES
   50  REMEDIATION IN ORDER TO MEET THE REMEDIAL REQUIREMENTS OF THIS TITLE.
   51    1-A. IF THE PERSON IS ALSO SEEKING TO RECEIVE  THE  TANGIBLE  PROPERTY
   52  CREDIT  COMPONENT OF THE BROWNFIELD REDEVELOPMENT TAX CREDIT PURSUANT TO
   53  PARAGRAPH THREE OF SUBDIVISION (A) OF SECTION TWENTY-ONE OF THE TAX LAW,
   54  FOR A SITE SITUATED IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE
   55  PERSONS, SUCH PERSON SHALL SUBMIT INFORMATION SUFFICIENT TO  DEMONSTRATE
   56  THAT:    (A)  AT  LEAST HALF OF THE SITE AREA IS LOCATED IN THE ENVIRON-
       S. 4209                            38
    1  MENTAL ZONE AS DEFINED IN SECTION  TWENTY-ONE  OF  THE  TAX  LAW  OR  IS
    2  LOCATED  IN  A  CENSUS TRACT IMMEDIATELY ADJACENT TO SUCH A CENSUS TRACT
    3  THAT IS DESIGNATED AS AN "ENVIRONMENTAL ZONE" AS  DEFINED  IN  PARAGRAPH
    4  SIX  OF SUCH DIVISION (B) OF SECTION TWENTY-ONE OF THE TAX LAW, PROVIDED
    5  FURTHER HOWEVER, THAT THE ADJACENT  CENSUS  TRACT  ELIGIBILITY  CRITERIA
    6  SHALL  ONLY  BE  APPLICABLE  IF SUCH AN ADJACENT CENSUS TRACT IS LOCATED
    7  WITHIN A VILLAGE, TOWN, OR  CITY  WITH  A  POPULATION  LESS  THAN  THREE
    8  HUNDRED  TWENTY-FIVE  THOUSAND; (B) THE PROJECTED COSTS AND ALL INCURRED
    9  COSTS OF THE INVESTIGATION AND REMEDIATION WHICH IS PROTECTIVE  FOR  THE
   10  ANTICIPATED  USE  OF  THE SITE EXCEEDS THIRTY-THREE PERCENT OF THE UNIM-
   11  PAIRED VALUE OF THE PROPERTY LESS STIGMA; (C) THE PROJECT IS AN AFFORDA-
   12  BLE HOUSING PROJECT; (D) THE SITE IS UNDERUTILIZED; OR (E) THE  SITE  IS
   13  FUNCTIONALLY OBSOLESCENT. AN APPLICANT MAY REQUEST AN ELIGIBILITY DETER-
   14  MINATION  FOR  TANGIBLE  PROPERTY  CREDITS  AT ANY TIME FROM APPLICATION
   15  UNTIL THE SITE RECEIVES A CERTIFICATE OF COMPLETION PURSUANT TO  SECTION
   16  27-1419 OF THIS TITLE.
   17    S  4.  Subdivision 3 of section 27-1407 of the environmental conserva-
   18  tion law, as amended by section 3 of part A of chapter 577 of  the  laws
   19  of 2004, is amended to read as follows:
   20    3.  The department shall notify the person requesting participation in
   21  this program within [ten] THIRTY days after receiving such request  that
   22  such request is either complete or incomplete. In the event the applica-
   23  tion  is  determined  to  be  incomplete the department shall specify in
   24  writing the missing necessary  information  required  pursuant  to  this
   25  article  to  complete  the  application  and  shall  have ten days after
   26  receipt of the missing information to issue a written  determination  if
   27  the application is complete.
   28    S  5.  Subdivision 6 of section 27-1407 of the environmental conserva-
   29  tion law, as added by section 1 of part A of chapter 1 of  the  laws  of
   30  2003, is amended to read as follows:
   31    6.  The  department shall use all best efforts to expeditiously notify
   32  the applicant within forty-five days after receiving their  request  for
   33  participation that such request is either accepted or rejected, AND, FOR
   34  ANY  APPLICANT SEEKING TO RECEIVE THE TANGIBLE PROPERTY CREDIT COMPONENT
   35  OF THE BROWNFIELD REDEVELOPMENT TAX CREDIT PURSUANT TO  PARAGRAPH  THREE
   36  OF  SUBDIVISION  (A) OF SECTION TWENTY-ONE OF THE TAX LAW, SHALL CONCUR-
   37  RENTLY NOTIFY THE APPLICANT WHETHER  THE  CRITERIA  FOR  RECEIVING  SUCH
   38  COMPONENT AS SET FORTH IN SUBDIVISION ONE OF THIS SECTION HAVE BEEN MET.
   39    S  6.  Subdivision 9 of section 27-1407 of the environmental conserva-
   40  tion law is amended by adding a new paragraph (g) to read as follows:
   41    (G) THE PERSON'S PARTICIPATION  IN  ANY  REMEDIAL  PROGRAM  UNDER  THE
   42  DEPARTMENT'S  OVERSIGHT  WAS  TERMINATED BY THE DEPARTMENT OR BY A COURT
   43  FOR FAILURE TO SUBSTANTIALLY COMPLY WITH AN AGREEMENT OR ORDER.
   44    S 7. Subdivision 2 of section 27-1409 of the  environmental  conserva-
   45  tion  law,  as amended by section 4 of part A of chapter 577 of the laws
   46  of 2004, is amended and a new  subdivision  9-a  is  added  to  read  as
   47  follows:
   48    2.  One  requiring  (A)  the  [applicant] PARTICIPANT to pay for state
   49  costs, INCLUDING THE RECOVERY OF STATE COSTS INCURRED BEFORE THE  EFFEC-
   50  TIVE  DATE  OF SUCH AGREEMENT; provided, however, that SUCH COSTS MAY BE
   51  BASED ON A REASONABLE FLAT-FEE FOR OVERSIGHT, WHICH  SHALL  REFLECT  THE
   52  PROJECTED  FUTURE  STATE  COSTS  INCURRED  IN NEGOTIATING AND OVERSEEING
   53  IMPLEMENTATION OF SUCH AGREEMENT; AND
   54    (B) with respect to a brownfield site which the department has  deter-
   55  mined  constitutes a significant threat to the public health or environ-
   56  ment the department may include a provision requiring the  applicant  to
       S. 4209                            39
    1  provide  a  technical assistance grant, as described in subdivision four
    2  of section 27-1417 of this title  and  under  the  conditions  described
    3  therein,  to an eligible party in accordance with procedures established
    4  under  such  program, with the cost of such a grant incurred by a volun-
    5  teer serving as an offset against such state costs[.   Where the  appli-
    6  cant  is a participant, the department shall include provisions relating
    7  to recovery of state costs incurred before the effective  date  of  such
    8  agreement];
    9    9-A.  ONE  STATING  THAT THE STATE SHALL NOT CONSIDER THE APPLICANT AN
   10  OPERATOR OF SUCH BROWNFIELD SITE BASED SOLELY UPON EXECUTION  OR  IMPLE-
   11  MENTATION  OF  SUCH  BROWNFIELD  SITE  CLEANUP AGREEMENT FOR PURPOSES OF
   12  REMEDIATION LIABILITY;
   13    S 8. Section 27-1411 of the environmental conservation law is  amended
   14  by adding a new subdivision 6 to read as follows:
   15    6.  AN  APPLICANT  SHALL  INCLUDE  WITH  EVERY REPORT SUBMITTED TO THE
   16  DEPARTMENT A SCHEDULE FOR THE SUBMISSION OF  ANY  SUBSEQUENT  WORK  PLAN
   17  REQUIRED TO MEET THE REQUIREMENTS OF THIS TITLE.
   18    S  9.  Subdivision 2 of section 27-1413 of the environmental conserva-
   19  tion law, as amended by section 6 of part A of chapter 577 of  the  laws
   20  of 2004, is amended to read as follows:
   21    2.  For  all  [other]  sites  SEEKING TO RECEIVE THE TANGIBLE PROPERTY
   22  CREDIT COMPONENT PURSUANT TO  PARAGRAPH  THREE  OF  SUBDIVISION  (A)  OF
   23  SECTION  TWENTY-ONE  OF  THE  TAX LAW AND ALL SITES ACCEPTED PURSUANT TO
   24  SUBDIVISION ONE-B OF SECTION 27-1407 OF THIS TITLE, the applicant  shall
   25  develop  and  evaluate  at least two remedial alternatives, one of which
   26  would  achieve  a  Track  1  cleanup.  The  department  shall  have  the
   27  discretion  to  require  the  evaluation of additional alternatives at a
   28  site that has been determined to pose a significant threat.  The  appli-
   29  cant  shall  submit the alternatives analysis [as a part of the remedial
   30  work plan to the department] WITHIN SIXTY DAYS OF THE ACCEPTANCE OF  THE
   31  REMEDIAL INVESTIGATION BY THE DEPARTMENT for review, approval, modifica-
   32  tion or rejection BY THE DEPARTMENT.
   33    S  10. Subdivision 4 of section 27-1415 of the environmental conserva-
   34  tion law, as amended by section 7 of part A of chapter 577 of  the  laws
   35  of 2004, is amended to read as follows:
   36    4.  Tracks. The commissioner, in consultation with the commissioner of
   37  health, shall propose within twelve months and thereafter timely promul-
   38  gate regulations which create a multi-track approach for the remediation
   39  of contamination, and, commencing on the effective date  of  such  regu-
   40  lations,  utilize  such  multi-track  approach.  Such  regulations shall
   41  provide that groundwater  use  in  Tracks  2,  3  or  4  can  be  either
   42  restricted or unrestricted. The tracks shall be as follows:
   43    Track  1: The remedial program shall achieve a cleanup level that will
   44  allow the site to be used for any purpose without restriction and  with-
   45  out reliance on the long-term employment of institutional or engineering
   46  controls,  and shall achieve contaminant-specific remedial action objec-
   47  tives for soil which conform with those contained in the  generic  table
   48  of  contaminant-specific remedial action objectives for unrestricted use
   49  developed pursuant to subdivision six of this section.  Provided, howev-
   50  er, that volunteers whose proposed remedial program [for the remediation
   51  of groundwater] (1)(I) may require the long-term employment of  institu-
   52  tional  or engineering controls FOR THE REMEDIATION OF GROUNDWATER after
   53  the bulk reduction of groundwater contamination to asymptotic levels has
   54  been achieved OR  (II)  MAY  REQUIRE  AN  INSTITUTIONAL  OR  ENGINEERING
   55  CONTROL  FOR MORE THAN FIVE YEARS SOLELY TO ADDRESS SOIL VAPOR INTRUSION
       S. 4209                            40
    1  but (2) whose program would  otherwise  conform  with  the  requirements
    2  necessary to qualify for Track 1, shall qualify for Track 1.
    3    Track  2:  The remedial program may include restrictions on the use of
    4  the site or reliance on the long-term employment of  engineering  and/or
    5  institutional  controls, but shall achieve contaminant-specific remedial
    6  action objectives for soil which conform with those contained in one  of
    7  the generic tables developed pursuant to subdivision six of this section
    8  without  the  use of institutional or engineering controls to reach such
    9  objectives.
   10    Track 3: The remedial program shall achieve contaminant-specific reme-
   11  dial action objectives for soil which conform with the criteria used  to
   12  develop  the  generic  tables  for such objectives developed pursuant to
   13  subdivision six of this section but may use site specific data to deter-
   14  mine such objectives.
   15    Track 4: The remedial program shall achieve a cleanup level that  will
   16  be protective for the site's current, intended or reasonably anticipated
   17  residential,  commercial,  or  industrial use with restrictions and with
   18  reliance on the long-term employment  of  institutional  or  engineering
   19  controls  to  achieve  such  level.  The  regulations  shall  include  a
   20  provision requiring that a cleanup level which poses a  risk  in  excee-
   21  dance  of  an  excess cancer risk of one in one million for carcinogenic
   22  end points and a hazard index of one for non-cancer  end  points  for  a
   23  specific  contaminant  at a specific site may be approved by the depart-
   24  ment without requiring the use of institutional or engineering  controls
   25  to  eliminate  exposure only upon a site specific finding by the commis-
   26  sioner, in consultation with the commissioner of health, that such level
   27  shall be protective of public health and environment. Such finding shall
   28  be included in the draft remedial work  plan  for  the  site  and  fully
   29  described in the notice and fact sheet provided for such work plan.
   30    S  11. Paragraphs (b), (c) and (d) of subdivision 7 of section 27-1415
   31  of the environmental conservation law are relettered paragraphs (c), (d)
   32  and (e) and a new paragraph (b) is added to read as follows:
   33    (B) WITHIN ONE HUNDRED EIGHTY DAYS OF  COMMENCEMENT  OF  THE  REMEDIAL
   34  DESIGN  OR  AT  LEAST  THREE MONTHS PRIOR TO THE DATE OF THE ANTICIPATED
   35  ISSUANCE OF THE CERTIFICATE OF COMPLETION, THE  OWNER  OF  A  BROWNFIELD
   36  SITE,  AND/OR ANY PERSON RESPONSIBLE FOR IMPLEMENTING A REMEDIAL PROGRAM
   37  AT SUCH SITE, WHERE INSTITUTIONAL OR ENGINEERING CONTROLS  ARE  EMPLOYED
   38  PURSUANT TO THIS TITLE, SHALL EXECUTE AN ENVIRONMENTAL EASEMENT PURSUANT
   39  TO TITLE THIRTY-SIX OF ARTICLE SEVENTY-ONE OF THIS CHAPTER.
   40    S  12.  Paragraph (h) of subdivision 3 of section 27-1417 of the envi-
   41  ronmental conservation law is  REPEALED,  paragraph  (i)  is  relettered
   42  paragraph  (h)  and  paragraph (f), as amended by section 8 of part A of
   43  chapter 577 of the laws of 2004, is amended to read as follows:
   44    (f) Before the department [finalizes]  SELECTS  a  proposed  [remedial
   45  work  plan]  REMEDY  FROM THE ALTERNATIVES SET FORTH IN THE ALTERNATIVES
   46  ANALYSIS AS PRESCRIBED BY SECTION 27-1413  OF  THIS  TITLE  or  makes  a
   47  determination  that  site conditions meet the requirements of this title
   48  without the necessity for remediation pursuant  to  section  27-1411  of
   49  this  title,  the  department,  in consultation with the applicant, must
   50  notify individuals on the brownfield  site  contact  list.  Such  notice
   51  shall  include  a  fact  sheet  describing  such  plan and provide for a
   52  forty-five day public comment period.  The  commissioner  shall  hold  a
   53  public  meeting  if  requested by the affected community and the commis-
   54  sioner has found that the site constitutes a significant threat  to  the
   55  public  health  or  the environment. Further, the affected community may
   56  request a public meeting at sites that do not constitute  a  significant
       S. 4209                            41
    1  threat.  (1)  To the extent that the department has determined that site
    2  conditions do not pose a  significant  threat  and  the  site  is  being
    3  addressed by a volunteer, the notice shall state that the department has
    4  determined  that  no  remediation is required for the off-site areas and
    5  that the department's determination of a significant threat  is  subject
    6  to  this  forty-five day comment period. (2) If the [remedial work plan]
    7  REMEDY includes a Track 2, Track 3 or Track 4 remedy at  a  non-signifi-
    8  cant  threat  site, such comment period shall apply both to the approval
    9  of the alternatives analysis by the department, IF APPLICABLE,  and  the
   10  proposed remedy selected by the applicant.
   11    S  13. Subdivision 1, paragraph (a) of subdivision 2 and subdivision 3
   12  of section 27-1419 of the environmental conservation law, subdivision  1
   13  and  paragraph  (a)  of subdivision 2 as added by section 1 of part A of
   14  chapter 1 of the laws of 2003, subdivision 3 as amended by  chapter  390
   15  of the laws of 2008, are amended to read as follows:
   16    1.  Upon  certification by the applicant that the remediation require-
   17  ments of this title have been OR WILL BE achieved IN ACCORDANCE WITH THE
   18  TIMEFRAMES, IF ANY, ESTABLISHED IN THE REMEDIAL WORK PLAN for the brown-
   19  field site, such applicant shall submit to the department a final  engi-
   20  neering  report  prepared by an individual licensed or otherwise author-
   21  ized in accordance with article one hundred forty-five of the  education
   22  law to practice the profession of engineering.
   23    (a)  a description of the remediation activities completed pursuant to
   24  the remedial work plan AND ANY INTERIM REMEDIAL MEASURES for the  brown-
   25  field site;
   26    3.  Upon receipt of the final engineering report, the department shall
   27  review such report and the data submitted  pursuant  to  the  brownfield
   28  site cleanup agreement as well as any other relevant information regard-
   29  ing  the brownfield site. Upon satisfaction of the commissioner that the
   30  remediation requirements set forth in this title have been  or  will  be
   31  achieved  in  accordance with the timeframes, if any, established in the
   32  remedial work plan, the commissioner shall issue a  written  certificate
   33  of completion[, such]. THE certificate shall include such information as
   34  determined  by the department of taxation and finance, including but not
   35  BE limited to the brownfield site boundaries included in the final engi-
   36  neering report, the  date  of  the  brownfield  site  CLEANUP  agreement
   37  [pursuant to section 27-1409 of this title], and the applicable percent-
   38  ages  available AS OF THE DATE OF THE CERTIFICATE OF COMPLETION for that
   39  site for purposes of section twenty-one  of  the  tax  law[,  with  such
   40  percentages  to  be determined as follows with respect to such qualified
   41  site]. FOR THOSE SITES FOR WHICH THE APPLICANT HAS SUBMITTED AN APPLICA-
   42  TION ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN  AND  THAT  TO  ITS
   43  REQUEST  FOR  PARTICIPATION  HAS  BEEN ACCEPTED UNDER SUBDIVISION SIX OF
   44  SECTION 27-1407 OF THIS TITLE, THE TANGIBLE PROPERTY CREDIT COMPONENT OF
   45  THE BROWNFIELD REDEVELOPMENT TAX CREDIT PURSUANT TO PARAGRAPH  THREE  OF
   46  SUBDIVISION  (A)  OF  SECTION  TWENTY-ONE  OF  THE TAX LAW SHALL ONLY BE
   47  AVAILABLE TO THE TAXPAYER IF THE CRITERIA FOR RECEIVING SUCH TAX  COMPO-
   48  NENT  HAVE BEEN MET. FOR THOSE SITES for which the department has issued
   49  a notice to the taxpayer after June  twenty-third,  two  thousand  eight
   50  that  its  request for participation has been accepted under subdivision
   51  six of section 27-1407 of this title[:
   52    For the purposes of calculating], THE APPLICABLE  PERCENTAGE  FOR  the
   53  site  preparation credit component pursuant to paragraph two of subdivi-
   54  sion (a) of section twenty-one of the tax law, and the on-site groundwa-
   55  ter remediation credit component pursuant to paragraph four of  subdivi-
   56  sion  (a)  of  section  twenty-one  of  the  tax  law[,  the  applicable
       S. 4209                            42
    1  percentage] shall be based on the level of cleanup achieved pursuant  to
    2  subdivision  four  of  section  27-1415  of  this title and the level of
    3  cleanup of soils to contaminant-specific soil cleanup objectives promul-
    4  gated  pursuant  to subdivision six of section 27-1415 of this title, up
    5  to a maximum of fifty percent, as follows:
    6    (a) soil cleanup for unrestricted use, the protection  of  groundwater
    7  or  the  protection  of  ecological resources, the applicable percentage
    8  shall be fifty percent;
    9    (b) soil cleanup for residential use, the applicable percentage  shall
   10  be  forty  percent,  except  for  Track  4  which  shall be twenty-eight
   11  percent;
   12    (c) soil cleanup for commercial use, the applicable  percentage  shall
   13  be  thirty-three  percent, except for Track 4 which shall be twenty-five
   14  percent;
   15    (d) soil cleanup for industrial use, the applicable  percentage  shall
   16  be  twenty-seven  percent,  except for Track 4 which shall be twenty-two
   17  percent.
   18    S 14. Subdivision 5 of section 27-1419 of the environmental  conserva-
   19  tion  law,  as amended by section 9 of part A of chapter 577 of the laws
   20  of 2004, is amended to read as follows:
   21    5. A certificate of completion issued pursuant to this section may  be
   22  transferred  [to  the applicant's successors or assigns upon transfer or
   23  sale of the brownfield site] BY THE APPLICANT OR  SUBSEQUENT  HOLDER  OF
   24  THE  CERTIFICATE  OF COMPLETION TO A SUCCESSOR TO A REAL PROPERTY INTER-
   25  EST, INCLUDING LEGAL TITLE, EQUITABLE TITLE OR LEASEHOLD, IN  ALL  OR  A
   26  PART  OF THE BROWNFIELD SITE FOR WHICH THE CERTIFICATE OF COMPLETION WAS
   27  ISSUED. NOTWITHSTANDING ANY PROVISION OF THIS CHAPTER TO THE CONTRARY, A
   28  CERTIFICATE OF COMPLETION SHALL NOT  BE  TRANSFERRED  TO  A  RESPONSIBLE
   29  PARTY.  Further,  a certificate of completion may be modified or revoked
   30  by the commissioner upon a finding that:
   31    (a) Either the applicant, or the applicant's  successors  or  assigns,
   32  has  failed  to  comply  with the terms and conditions of the brownfield
   33  site cleanup agreement;
   34    (b) The applicant made a misrepresentation of a material fact  tending
   35  to  demonstrate that (I) it was qualified as a volunteer OR (II) MET THE
   36  CRITERIA SET FORTH IN SUBDIVISION ONE-A OF SECTION 27-1407 OF THIS TITLE
   37  FOR THE PURPOSE OF RECEIVING THE TANGIBLE PROPERTY CREDIT  COMPONENT  OF
   38  THE  BROWNFIELD  REDEVELOPMENT TAX CREDIT PURSUANT TO PARAGRAPH THREE OF
   39  SUBDIVISION (A) OF SECTION TWENTY-ONE OF THE TAX LAW;
   40    (c) Either the applicant, or the applicant's  successors  or  assigns,
   41  made  a misrepresentation of a material fact tending to demonstrate that
   42  the cleanup levels identified in the brownfield site  cleanup  agreement
   43  were reached; or
   44    (d) There is good cause for such modification or revocation.
   45    S  15.  Section  27-1423  of  the  environmental  conservation  law is
   46  REPEALED.
   47    S 16. Section  27-1429  of  the  environmental  conservation  law,  as
   48  amended  by  section 13 of part A of chapter 577 of the laws of 2004, is
   49  amended to read as follows:
   50  S 27-1429. Permit waivers.
   51    The department[, by and through the commissioner,]  shall  be  EXEMPT,
   52  AND  SHALL  BE  authorized  to  exempt  a person from the requirement to
   53  obtain any state or local permit or other authorization for any activity
   54  needed to implement a program for the investigation  and/or  remediation
   55  of  contamination  AT OR EMANATING FROM A BROWNFIELD SITE; provided that
   56  the activity is OR WILL BE conducted in a  manner  which  satisfies  all
       S. 4209                            43
    1  substantive technical requirements applicable to like activity conducted
    2  pursuant to a permit.
    3    S  17. Subdivision 1 of section 27-1431 of the environmental conserva-
    4  tion law is amended by adding a new paragraph c to read as follows:
    5    C. TO INSPECT FOR COMPLIANCE WITH THE SITE MANAGEMENT PLAN APPROVED BY
    6  THE DEPARTMENT, INCLUDING (I) INSPECTION OF THE PERFORMANCE  OF  MAINTE-
    7  NANCE,  MONITORING  AND  OPERATIONAL  ACTIVITIES REQUIRED AS PART OF THE
    8  REMEDIAL PROGRAM FOR THE SITE, (II) INSPECTION FOR THE PURPOSE OF ASCER-
    9  TAINING CURRENT USES OF THE SITE, AND (III) TAKING SAMPLES IN ACCORDANCE
   10  WITH PARAGRAPH A OF THIS SUBDIVISION.
   11    S 17-a. Section 27-1435  of  the  environmental  conservation  law  is
   12  REPEALED and a new section 27-1435 is added to read as follows:
   13  S 27-1435. REPORTS TO THE DEPARTMENT.
   14    THE  DEPARTMENT,  IN  CONSULTATION WITH THE DEPARTMENT OF TAXATION AND
   15  FINANCE, SHALL, ON OR BEFORE DECEMBER FIRST, TWO THOUSAND  FIFTEEN,  AND
   16  ON  OR  BEFORE THE FIRST DAY OF DECEMBER OF EACH YEAR THEREAFTER, REPORT
   17  TO THE GOVERNOR AND TO THE LEGISLATURE ON ITS ASSESSMENT OF  THE  IMPLE-
   18  MENTATION   OF  THE  STATE'S  BROWNFIELD  PROGRAMS,  TOGETHER  WITH  ITS
   19  COMMENTS, SUGGESTIONS,  AND  RECOMMENDATIONS  REGARDING  SUCH  PROGRAMS,
   20  AVAILABLE  FUNDING  AND RESOURCES, AND THE NEED FOR ANY ADDITIONAL STEPS
   21  TO ENSURE THE FUTURE AVAILABILITY OF FUNDING.
   22    S 18. The environmental conservation law is amended by  adding  a  new
   23  section 27-1435-a to read as follows:
   24  S 27-1435-A. BCP-EZ PROGRAM.
   25    THE APPROPRIATION MADE 1. NOTWITHSTANDING THE PROVISIONS OF THIS TITLE
   26  OR  ANY  OTHER  PROVISION  OF LAW, THE DEPARTMENT SHALL PROMULGATE REGU-
   27  LATIONS WHICH AUTHORIZE THE  DEPARTMENT  TO  EXEMPT  AN  APPLICANT  FROM
   28  PROCEDURAL  REQUIREMENTS  OF  THIS  TITLE  AS THE DEPARTMENT MAY SPECIFY
   29  WHICH ARE OTHERWISE APPLICABLE TO  IMPLEMENTATION  OF  AN  INVESTIGATION
   30  AND/OR REMEDIATION OF CONTAMINATION, PROVIDED THAT:
   31    (A)  AT THE TIME OF THE APPLICATION, THE DEPARTMENT HAS NOT DETERMINED
   32  THAT THE BROWNFIELD SITE POSES A SIGNIFICANT THREAT PURSUANT TO  SECTION
   33  27-1411 OF THIS TITLE;
   34    (B)  THE  APPLICANT  HAS  WAIVED  IN WRITING ANY CLAIM FOR TAX CREDITS
   35  PURSUANT TO SECTION TWENTY-ONE OF THE TAX LAW ON A  FORM  PRESCRIBED  BY
   36  THE DEPARTMENT; AND
   37    (C) THE ACTIVITY IS CONDUCTED IN A MANNER WHICH SATISFIES ALL SUBSTAN-
   38  TIVE TECHNICAL REQUIREMENTS APPLICABLE TO LIKE ACTIVITY CONDUCTED PURSU-
   39  ANT  TO THIS TITLE, INCLUDING MEETING APPLICABLE SOIL CLEANUP OBJECTIVES
   40  ESTABLISHED PURSUANT TO SUBDIVISION SIX OF SECTION 27-1415 OF THIS ARTI-
   41  CLE EXCEPT AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION.
   42    2. WHERE AN EXEMPTION HAS BEEN GRANTED PURSUANT TO SUBDIVISION ONE  OF
   43  THIS SECTION, THE APPROVED WORK PLAN FOR A BROWNFIELD SITE SHALL INCLUDE
   44  THE  PROCEDURAL REQUIREMENTS THE DEPARTMENT DETERMINES APPROPRIATE BASED
   45  ON SITE SPECIFIC CONSIDERATIONS AND CONSIDERATION OF SECTION 27-1415  OF
   46  THIS TITLE.
   47    3.  FOR  ANY  SITE  ACCEPTED  INTO THE BCP-EZ PROGRAM PURSUANT TO THIS
   48  SECTION WHICH IS PURSUING A TRACK 4 REMEDIATION,  IF  A  CONTAMINANT  IS
   49  IDENTIFIED IN SOIL IN EXCESS OF THE REMEDIAL ACTION OBJECTIVES CONTAINED
   50  IN  AN APPLICABLE GENERIC TABLE DEVELOPED PURSUANT TO SUBDIVISION SIX OF
   51  SECTION 27-1415 OF THIS TITLE, THE APPLICANT MAY USE SITE-SPECIFIC  DATA
   52  TO  DEMONSTRATE  TO THE DEPARTMENT THAT THE CONCENTRATION OF THE CONTAM-
   53  INANT IN THE SOILS REFLECTS BACKGROUND CONDITIONS AND, IN THAT  CASE,  A
   54  CONTAMINANT-SPECIFIC ACTION OBJECTIVE FOR SUCH CONTAMINANT EQUAL TO SUCH
   55  BACKGROUND CONCENTRATION MAY BE ESTABLISHED PROVIDED THAT SUCH OBJECTIVE
       S. 4209                            44
    1  IS PROTECTIVE OF THE PUBLIC HEALTH AND THE ENVIRONMENT AND IS DETERMINED
    2  IN A MANNER ACCEPTABLE TO THE DEPARTMENT.
    3    4. UPON THE DEPARTMENT'S ACCEPTANCE OF THE CERTIFICATION BY THE APPLI-
    4  CANT  THAT THE REMEDIATION REQUIREMENTS OF THIS TITLE HAVE BEEN ACHIEVED
    5  FOR THE BROWNFIELD SITE AND AN ENVIRONMENTAL EASEMENT, IF NECESSARY, HAS
    6  BEEN CREATED AND FILED PURSUANT TO TITLE THIRTY-SIX OF ARTICLE  SEVENTY-
    7  ONE OF THIS CHAPTER, A SITE IN THE BCP-EZ SHALL BE ELIGIBLE TO RECEIVE A
    8  CERTIFICATE  OF  COMPLETION  IN  ACCORDANCE WITH SECTION 27-1419 OF THIS
    9  TITLE; PROVIDED, HOWEVER, THAT SUCH CERTIFICATE OF COMPLETION SHALL  NOT
   10  ENTITLE  THE HOLDER TO ANY TAX CREDITS PROVIDED BY SECTION TWENTY-ONE OF
   11  THE TAX LAW.
   12    S 19. The opening paragraph of subdivision 10 of  section  71-3605  of
   13  the  environmental  conservation law, as added by section 2 of part A of
   14  chapter 1 of the laws of 2003, is amended to read as follows:
   15    An environmental easement may be enforced in  law  or  equity  by  its
   16  grantor,  by  the  state, or any affected local government as defined in
   17  section 71-3603 of this title. Such easement is enforceable against  the
   18  owner  of  the  burdened property, any lessees, and any person using the
   19  land. Enforcement shall  not  be  defeated  because  of  any  subsequent
   20  adverse  possession,  laches,  estoppel, REVERSION or waiver. No general
   21  law of the state which operates to defeat the enforcement of any  inter-
   22  est  in  real  property  shall  operate to defeat the enforcement of any
   23  environmental easement unless such  general  law  expressly  states  the
   24  intent  to  defeat  the enforcement of such easement or provides for the
   25  exercise of the power of eminent domain. It is  not  a  defense  in  any
   26  action to enforce an environmental easement that:
   27    S 20. Intentionally omitted.
   28    S  21. Paragraph 3 of subdivision (a) of section 21 of the tax law, as
   29  amended by chapter 390 of the laws  of  2008,  is  amended  to  read  as
   30  follows:
   31    (3)  Tangible  property credit component. The tangible property credit
   32  component shall be equal to the applicable percentage  of  the  cost  or
   33  other basis for federal income tax purposes of tangible personal proper-
   34  ty  and  other  tangible  property,  including  buildings and structural
   35  components of buildings, which constitute qualified  tangible  property;
   36  provided[, however,] that in determining the cost or other basis of such
   37  property, the taxpayer shall exclude the acquisition cost of any item of
   38  property with respect to which a credit under this section was allowable
   39  to  another taxpayer.   WITH RESPECT TO ANY QUALIFIED SITE FOR WHICH THE
   40  TAXPAYER HAS SUBMITTED AN APPLICATION TO PARTICIPATE IN  THE  BROWNFIELD
   41  CLEANUP PROGRAM ON OR AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN AND THAT
   42  IS  ELIGIBLE  FOR  THE FIVE PERCENT AFFORDABLE HOUSING TANGIBLE PROPERTY
   43  CREDIT COMPONENT PURSUANT TO CLAUSE (III) OF SUBPARAGRAPH (B)  OF  PARA-
   44  GRAPH  FIVE  OF  THIS SUBDIVISION, THAT PORTION OF THE TANGIBLE PROPERTY
   45  CREDIT COMPONENT WILL BE DETERMINED BY MULTIPLYING THE TOTAL COSTS QUAL-
   46  IFIED FOR THE TANGIBLE PROPERTY CREDIT  COMPONENT  BY  A  FRACTION,  THE
   47  NUMERATOR  OF WHICH SHALL BE THE SQUARE FOOTAGE OF SPACE OF THE AFFORDA-
   48  BLE HOUSING UNITS DEDICATED TO RESIDENTIAL OCCUPANCY AND THE DENOMINATOR
   49  OF WHICH SHALL BE THE TOTAL SQUARE FOOTAGE OF THE BUILDING.
   50    The credit component amount so determined shall  be  allowed  for  the
   51  taxable  year  in  which  such  qualified tangible property is placed in
   52  service PROVIDED HOWEVER, THAT SUCH PROPERTY SHALL BE PLACED IN  SERVICE
   53  DURING  THE  ONE  HUNDRED TWENTY MONTH PERIOD THAT BEGINS WITH THE FIRST
   54  DAY OF THE FIRST TAXABLE YEAR IN WHICH QUALIFIED  TANGIBLE  PROPERTY  IS
   55  PLACED  IN  SERVICE  on a qualified site with respect to which a certif-
   56  icate of completion has been issued to the taxpayer [for up to ten taxa-
       S. 4209                            45
    1  ble years after  the  date  of  the  issuance  of  such  certificate  of
    2  completion],  OR  FOR  THE  TAXABLE  YEAR  IN  WHICH  THE CERTIFICATE OF
    3  COMPLETION IS ISSUED IF THE QUALIFIED TANGIBLE  PROPERTY  IS  PLACED  IN
    4  SERVICE  PRIOR  TO  THE  ISSUANCE OF THE CERTIFICATE OF COMPLETION.  The
    5  tangible property credit component shall  be  allowed  with  respect  to
    6  property  leased  to  a second party only if such second party is either
    7  (i) not a party responsible for the disposal of hazardous waste  or  the
    8  discharge of petroleum at the site according to applicable principles of
    9  statutory or common law liability, or (ii) a party responsible according
   10  to  applicable  principles  of statutory or common law liability if such
   11  party's liability arises solely from operation of the site subsequent to
   12  the disposal of hazardous waste or the discharge of petroleum, and is so
   13  certified by the  commissioner  of  environmental  conservation  at  the
   14  request  of  the  taxpayer,  pursuant to section 27-1419 of the environ-
   15  mental conservation law. Notwithstanding any other provision of  law  to
   16  the  contrary,  in the case of allowance of credit under this section to
   17  such a lessor, the commissioner shall have the authority  to  reveal  to
   18  such  lessor any information, with respect to the issue of qualified use
   19  of property by the lessee, which is the basis for the denial in whole or
   20  in part, or for the recapture, of the credit claimed by such lessor. For
   21  purposes of the tangible property credit component  allowed  under  this
   22  section the taxpayer to whom the certificate of completion is issued, as
   23  provided  for  under subdivision five of section 27-1419 of the environ-
   24  mental conservation law, may transfer the benefits and  burdens  of  the
   25  certificate  of  completion,  which  run with the land and to the appli-
   26  cant's successors or assigns upon transfer or sale of all or any portion
   27  of an interest or estate in the qualified site. However, the taxpayer to
   28  whom certificate's  benefits  and  burdens  are  transferred  shall  not
   29  include  the  cost  of  acquiring  all  or any portion of an interest or
   30  estate in the site and the amounts included in the cost or  other  basis
   31  for  federal  income tax purposes of qualified tangible property already
   32  claimed by the previous taxpayer pursuant to this section.
   33    S 22. Subparagraph (A) of paragraph 3-a of subdivision (a) of  section
   34  21  of  the  tax  law,  as  added by chapter 390 of the laws of 2008, is
   35  amended to read as follows:
   36    (A) Notwithstanding any other provision of law to  the  contrary,  the
   37  tangible  property  credit  component  available  for any qualified site
   38  pursuant to paragraph three of this subdivision shall not  exceed  thir-
   39  ty-five  million dollars or three times the SUM OF THE costs included in
   40  the calculation of the site preparation credit component and the on-site
   41  groundwater remediation credit component under paragraphs two and  four,
   42  respectively,  of  this  subdivision, AND THE COSTS THAT WOULD HAVE BEEN
   43  INCLUDED IN THE CALCULATION OF SUCH COMPONENTS  IF  NOT  TREATED  AS  AN
   44  EXPENSE AND DEDUCTED PURSUANT TO SECTION ONE HUNDRED NINETY-EIGHT OF THE
   45  INTERNAL  REVENUE  CODE, whichever is less; provided, however, that: (1)
   46  in the case of a qualified site to be used primarily  for  manufacturing
   47  activities,  the  tangible  property  credit component available for any
   48  qualified site pursuant to paragraph three of this subdivision shall not
   49  exceed forty-five million dollars or six times  the  SUM  OF  THE  costs
   50  included in the calculation of the site preparation credit component and
   51  the  on-site  groundwater  remediation credit component under paragraphs
   52  two and four, respectively, of this subdivision, whichever is less;  and
   53  (2)  the  provisions  of this paragraph shall not apply to any qualified
   54  site for which the department of environmental conservation has issued a
   55  notice to the taxpayer before June twenty-third, two thousand eight that
       S. 4209                            46
    1  its request for participation has been accepted under subdivision six of
    2  section 27-1407 of the environmental conservation law.
    3    S  23. Subparagraph (D) of paragraph 3-a of subdivision (a) of section
    4  21 of the tax law, as added by chapter 390  of  the  laws  of  2008,  is
    5  amended to read as follows:
    6    (D) [If] WITH RESPECT TO ANY QUALIFIED SITE FOR WHICH THE TAXPAYER HAS
    7  SUBMITTED  AN  APPLICATION  TO  PARTICIPATE  IN  THE  BROWNFIELD CLEANUP
    8  PROGRAM, OR WHERE THE TAXPAYER HAS EITHER  BEEN  ISSUED  OR  RECEIVED  A
    9  CERTIFICATE OF COMPLETION FROM ANOTHER TAXPAYER UNDER SECTION 27-1419 OF
   10  THE  ENVIRONMENTAL  CONSERVATION  LAW BEFORE JANUARY FIRST, TWO THOUSAND
   11  SIXTEEN, IF the qualifying site is located in a  brownfield  opportunity
   12  area  and  is  developed  in  conformance  with the goals and priorities
   13  established for that applicable brownfield opportunity  area  as  desig-
   14  nated  pursuant to section nine hundred seventy-r of the general munici-
   15  pal law, the applicable  percentage  of  the  tangible  property  credit
   16  component will be increased by two percent.
   17    S 24. Intentionally omitted.
   18    S  25. Paragraph 5 of subdivision (a) of section 21 of the tax law, as
   19  amended by section 39 of part A of chapter 59 of the laws  of  2004,  is
   20  amended to read as follows:
   21    (5)  Applicable  percentage.  (A)  For  purposes of COMPUTING THE SITE
   22  PREPARATION AND ON-SITE GROUNDWATER REMEDIATION CREDIT COMPONENTS PURSU-
   23  ANT TO paragraphs two[,  three]  and  four  of  this  subdivision,  WITH
   24  RESPECT  TO  SUCH  QUALIFIED  SITES FOR WHICH THE DEPARTMENT OF ENVIRON-
   25  MENTAL CONSERVATION HAS ISSUED A NOTICE  TO  THE  TAXPAYER  BEFORE  JUNE
   26  TWENTY-THIRD,  TWO THOUSAND EIGHT THAT ITS REQUEST FOR PARTICIPATION HAS
   27  BEEN ACCEPTED UNDER SUBDIVISION SIX OF SECTION 27-1407 OF  THE  ENVIRON-
   28  MENTAL CONSERVATION LAW, OR WHERE THE TAXPAYER HAS EITHER BEEN ISSUED OR
   29  RECEIVED A CERTIFICATE OF COMPLETION FROM ANOTHER TAXPAYER UNDER SECTION
   30  27-1419  OF THE ENVIRONMENTAL CONSERVATION LAW BEFORE JUNE TWENTY-THIRD,
   31  TWO THOUSAND EIGHT, AND, FOR PURPOSES OF COMPUTING THE TANGIBLE PROPERTY
   32  COMPONENT PURSUANT TO PARAGRAPH THREE OF THIS SUBDIVISION  WITH  RESPECT
   33  TO SUCH QUALIFIED SITES FOR WHICH THE TAXPAYER HAS SUBMITTED AN APPLICA-
   34  TION  TO  PARTICIPATE  IN  THE BROWNFIELD CLEANUP PROGRAM BEFORE JANUARY
   35  FIRST, TWO THOUSAND SIXTEEN, OR  WHERE  THE  TAXPAYER  HAS  EITHER  BEEN
   36  ISSUED  OR  RECEIVED  A  CERTIFICATE OF COMPLETION FROM ANOTHER TAXPAYER
   37  UNDER SECTION 27-1419 OF THE ENVIRONMENTAL CONSERVATION LAW BEFORE JANU-
   38  ARY FIRST, TWO THOUSAND SIXTEEN,  the  applicable  percentage  shall  be
   39  twelve percent in the case of credits claimed under article nine, nine-A
   40  or  thirty-three of this chapter, and ten percent in the case of credits
   41  claimed under article twenty-two of this chapter, except that  where  at
   42  least  fifty  percent  of the area of the qualified site relating to the
   43  credit provided for in this section is located in an environmental  zone
   44  as  defined  in  paragraph  six  of subdivision (b) of this section, the
   45  applicable percentage shall be increased by an additional eight percent.
   46  Provided, however, as afforded in section 27-1419 of  the  environmental
   47  conservation  law,  if  the certificate of completion indicates that the
   48  qualified site has been remediated to Track 1 as that term is  described
   49  in subdivision four of section 27-1415 of the environmental conservation
   50  law,  the  applicable percentage set forth in the first sentence of this
   51  paragraph shall be increased by an additional two percent.
   52    (B) WITH RESPECT TO SUCH QUALIFIED SITE FOR  WHICH  THE  TAXPAYER  HAS
   53  SUBMITTED  AN  APPLICATION  TO  PARTICIPATE  IN  THE  BROWNFIELD CLEANUP
   54  PROGRAM, THE APPLICABLE PERCENTAGE  FOR  THE  TANGIBLE  PROPERTY  CREDIT
   55  COMPONENT  OF  THE BROWNFIELD REDEVELOPMENT TAX CREDIT PURSUANT TO PARA-
   56  GRAPH THREE OF SUBDIVISION (A) OF THIS SECTION SHALL BE THE SUM  OF  TEN
       S. 4209                            47
    1  PERCENT  AND  THE  FOLLOWING  ADDITIONAL  PERCENTAGES, PROVIDED THAT THE
    2  TOTAL PERCENTAGE OF THE TANGIBLE PROPERTY  CREDIT  COMPONENT  SHALL  NOT
    3  EXCEED  TWENTY-FOUR  PERCENT AND IS OTHERWISE SUBJECT TO THE LIMITATIONS
    4  SET  FORTH  IN  PARAGRAPHS  THREE AND THREE-A OF SUBDIVISION (A) OF THIS
    5  SECTION:
    6    (I) FIVE PERCENT FOR A SITE WITHIN AN ENVIRONMENTAL ZONE;
    7    (II) FIVE PERCENT FOR A SITE LOCATED WITHIN  A  DESIGNATED  BROWNFIELD
    8  OPPORTUNITY AREA;
    9    (III)  FIVE  PERCENT  FOR  A  SITE  DEVELOPED AS AN AFFORDABLE HOUSING
   10  PROJECT, AS DEFINED IN SECTION 27-1405 OF THE ENVIRONMENTAL CONSERVATION
   11  LAW; AND
   12    (IV) FIVE PERCENT FOR A SITE TO BE USED  PRIMARILY  FOR  MANUFACTURING
   13  ACTIVITIES  AS  SUCH  TERM  IS  DEFINED IN SUBPARAGRAPH (B) OF PARAGRAPH
   14  THREE-A OF THIS SUBDIVISION.
   15    (C) THE TAXPAYER SHALL SUBMIT, IN THE MANNER PRESCRIBED BY THE COMMIS-
   16  SIONER, INFORMATION SUFFICIENT TO DEMONSTRATE THAT  THE  SITE  QUALIFIES
   17  FOR ANY CREDIT COMPONENTS AVAILABLE UNDER SUBPARAGRAPH (B) OF THIS PARA-
   18  GRAPH.
   19    S 26. Intentionally omitted.
   20    S  27.  Paragraphs 2 and 6 of subdivision (b) of section 21 of the tax
   21  law, as amended by section 1 of part H of chapter 577  of  the  laws  of
   22  2004  and  subparagraph  (B) and the closing paragraph of paragraph 6 as
   23  amended by section 1 of part G of chapter 62 of the laws  of  2006,  are
   24  amended to read as follows:
   25    (2)  Site  preparation  costs. The term "site preparation costs" shall
   26  mean all amounts properly chargeable to a capital account, (i) which are
   27  paid [or] WITHIN SIX MONTHS OF THE  DATE  THE  EXPENSE  IS  incurred  in
   28  connection  with a site's qualification for a certificate of completion,
   29  and (ii) all other site preparation costs paid or incurred in connection
   30  with preparing a site for the erection of a building or a component of a
   31  building, or otherwise to establish a site as usable for its industrial,
   32  commercial (including the commercial development  of  residential  hous-
   33  ing),  recreational  or  conservation  purposes.  Site preparation costs
   34  shall include, but not be limited to, the costs of excavation, temporary
   35  electric wiring, scaffolding, demolition costs, and the costs of fencing
   36  and security facilities AND MAY INCLUDE COSTS ATTRIBUTABLE TO ACTIVITIES
   37  UNDERTAKEN UNDER THE OVERSIGHT OF THE DEPARTMENT OF LABOR OR IN  ACCORD-
   38  ANCE WITH STANDARDS ESTABLISHED BY THE DEPARTMENT OF HEALTH TO REMEDIATE
   39  REGULATED  MATERIALS  INCLUDING ASBESTOS, LEAD OR POLYCHLORINATED BIPHE-
   40  NYLS IN BUILDINGS WHICH WILL REMAIN ON THE SITE.  Site preparation costs
   41  shall not include the cost of acquiring the site and shall  not  include
   42  amounts  included  in  the  cost  or  other basis for federal income tax
   43  purposes of qualified tangible property, as described in paragraph three
   44  of this subdivision.
   45    (6) Environmental zones (EN-Zones). An "environmental zone" shall mean
   46  an area designated as such by the commissioner of [economic development]
   47  LABOR.  Such areas [so designated are areas which are] SHALL  BE  census
   48  tracts [and block numbering areas which, as of the two thousand census,]
   49  THAT satisfy either of the following criteria:
   50    (A) areas that have both:
   51    (i)  a  poverty rate of at least twenty percent [for the year to which
   52  the data relate] BASED ON THE MOST RECENT FIVE YEAR  AMERICAN  COMMUNITY
   53  SURVEY; and
   54    (ii)  an  unemployment  rate of at least one and one-quarter times the
   55  statewide unemployment rate [for the year  to  which  the  data  relate]
   56  BASED ON THE MOST RECENT FIVE YEAR AMERICAN COMMUNITY SURVEY, or;
       S. 4209                            48
    1    (B)  areas  that have a poverty rate of at least two times the poverty
    2  rate for the county in which the areas are  located  [for  the  year  to
    3  which  the  data  relate  provided, however, that a qualified site shall
    4  only be deemed to be located in an environmental zone under this subpar-
    5  agraph  (B)  if  such  site was the subject of a brownfield site cleanup
    6  agreement pursuant to section 27-1409 of the environmental  conservation
    7  law  that  was  entered into prior to September first, two thousand ten]
    8  BASED ON THE MOST RECENT FIVE YEAR AMERICAN COMMUNITY SURVEY.
    9    Such designation shall be made and a list of  all  such  environmental
   10  zones  shall be established by the commissioner of [economic development
   11  no later than December thirty-first, two thousand four provided,  howev-
   12  er, that a qualified site shall only be deemed to be located in an envi-
   13  ronmental zone under subparagraph (B) of this paragraph if such site was
   14  the  subject  of a brownfield site cleanup agreement pursuant to section
   15  27-1409 of the environmental conservation  law  that  was  entered  into
   16  prior to September first, two thousand ten] LABOR BASED ON THE TWO THOU-
   17  SAND  NINE THROUGH TWO THOUSAND THIRTEEN AMERICAN COMMUNITY SURVEY ESTI-
   18  MATE. UPON REQUEST OF THE COMMISSIONER  OF  ENVIRONMENTAL  CONSERVATION,
   19  THE  COMMISSIONER  OF  LABOR  SHALL UPDATE SUCH DESIGNATION BASED ON THE
   20  MOST RECENT AMERICAN COMMUNITY SURVEY, OR ITS SUCCESSOR.
   21    THE DETERMINATION OF WHETHER A SITE IS  LOCATED  IN  AN  ENVIRONMENTAL
   22  ZONE  SHALL BE BASED ON THE DATE THE DEPARTMENT OF ENVIRONMENTAL CONSER-
   23  VATION ISSUED A NOTICE TO THE TAXPAYER  THAT  ITS  REQUEST  FOR  PARTIC-
   24  IPATION  IN  THE  BROWNFIELD  CLEANUP  PROGRAM  HAS BEEN DEEMED COMPLETE
   25  PURSUANT TO SUBDIVISION THREE OF SECTION 27-1407  OF  THE  ENVIRONMENTAL
   26  CONSERVATION LAW.
   27    S 28. Section 171-r of the tax law is amended by adding a new subdivi-
   28  sion (e) to read as follows:
   29    (E)  THE  COMMISSIONER, IN CONSULTATION WITH THE COMMISSIONER OF ENVI-
   30  RONMENTAL CONSERVATION, SHALL PUBLISH BY JANUARY THIRTY-FIRST, TWO THOU-
   31  SAND SIXTEEN A SUPPLEMENTAL  BROWNFIELD  CREDIT  REPORT  CONTAINING  THE
   32  INFORMATION  REQUIRED  BY THIS SECTION ABOUT THE CREDITS CLAIMED FOR THE
   33  YEARS TWO THOUSAND FIVE, TWO THOUSAND SIX, AND TWO THOUSAND SEVEN.
   34    S 29. Section 171-s of the tax law is REPEALED.
   35    S 30. Paragraph b of subdivision 2 of section  970-r  of  the  general
   36  municipal  law, as added by section 1 of part F of chapter 1 of the laws
   37  of 2003, is amended to read as follows:
   38    b. Activities eligible to receive such assistance shall  include,  but
   39  are  not  limited  to, the assembly and development of basic information
   40  about:
   41    (1) the borders of the [proposed] brownfield opportunity area;
   42    (2) the number and size of KNOWN OR SUSPECTED brownfield sites;
   43    (3) current and anticipated uses of the properties in  the  [proposed]
   44  BROWNFIELD OPPORTUNITY area;
   45    (4)  current  and  anticipated future conditions of groundwater in the
   46  [proposed] BROWNFIELD OPPORTUNITY area;
   47    (5) known data about the environmental conditions of the properties in
   48  the [proposed] BROWNFIELD OPPORTUNITY area;
   49    (6) ownership of the properties in the [proposed] BROWNFIELD  OPPORTU-
   50  NITY  area  AND WHETHER THE OWNERS WOULD LIKE TO PARTICIPATE DIRECTLY IN
   51  THE BROWNFIELD OPPORTUNITY PLANNING PROCESS; and
   52    (7) preliminary descriptions of possible remediation strategies, reuse
   53  opportunities, necessary infrastructure improvements and other public or
   54  private measures needed to stimulate investment, promote revitalization,
   55  and enhance community health and environmental conditions.
       S. 4209                            49
    1    S 31. Subparagraphs 2 and 5 of paragraph c of subdivision 2 of section
    2  970-r of the general municipal law, as added by section 1 of part  F  of
    3  chapter 1 of the laws of 2003, are amended to read as follows:
    4    (2) areas with concentrations of KNOWN OR SUSPECTED brownfield sites;
    5    (5)  areas with KNOWN OR SUSPECTED brownfield sites presenting strate-
    6  gic opportunities to stimulate economic development, community revitali-
    7  zation or the siting of public amenities.
    8    S 32. Paragraph a of subdivision 3 of section  970-r  of  the  general
    9  municipal law, as amended by chapter 390 of the laws of 2008, is amended
   10  to read as follows:
   11    a.  Within  the  limits  of  appropriations therefor, the secretary is
   12  authorized to provide, on a competitive basis, financial  assistance  to
   13  municipalities,  to  community based organizations, to community boards,
   14  or to municipalities and community based organizations acting in cooper-
   15  ation to prepare a nomination for designation of a  brownfield  opportu-
   16  nity  area. Such financial assistance shall not exceed ninety percent of
   17  the costs of such nomination for any such area.  A NOMINATION STUDY MUST
   18  INCLUDE SUFFICIENT INFORMATION TO DESIGNATE THE  BROWNFIELD  OPPORTUNITY
   19  AREA.  THE  CONTENTS OF THE NOMINATION STUDY SHALL BE DEVELOPED BASED ON
   20  PRE-NOMINATION STUDY INFORMATION, WHICH SHALL PRINCIPALLY CONSIST OF  AN
   21  AREA-WIDE  STUDY,  DOCUMENTING  THE HISTORIC BROWNFIELD USES IN THE AREA
   22  PROPOSED FOR DESIGNATION. A NOMINATION  STUDY  IS  NOT  INTENDED  TO  BE
   23  EQUIVALENT TO OR TO SERVE AS A MASTER PLAN, COMPREHENSIVE PLAN, OR OTHER
   24  EQUIVALENT LAND USE STUDY, BUT RATHER IS INTENDED TO BE A BASIC PLAN FOR
   25  DESIGNATION  OF THE BROWNFIELD OPPORTUNITY AREA BASED ON HISTORIC BROWN-
   26  FIELD USE INFORMATION AND THE COMMUNITY PARTICIPATION REQUIRED  IN  THIS
   27  SECTION.  A MASTER PLAN, COMPREHENSIVE PLAN OR EQUIVALENT LAND USE STUDY
   28  MAY BE SEPARATELY DEVELOPED UNDER  THIS  PROGRAM  AS  AN  IMPLEMENTATION
   29  STRATEGY  FOR  THE FINAL BROWNFIELD OPPORTUNITY AREA PLAN. SINCE A NOMI-
   30  NATION STUDY IS NOT EQUIVALENT TO A FINAL LAND USE PLAN, THE PREPARATION
   31  OF THE NOMINATION STUDY DOES NOT REQUIRE REVIEW UNDER THE  ENVIRONMENTAL
   32  QUALITY  REVIEW  ACT  PURSUANT  TO  ARTICLE  EIGHT  OF THE ENVIRONMENTAL
   33  CONSERVATION LAW, AND A BROWNFIELD OPPORTUNITY AREA  CAN  BE  DESIGNATED
   34  BASED  EXCLUSIVELY  ON A NOMINATION STUDY. IN THE EVENT THE MUNICIPALITY
   35  AND/OR COMMUNITY BASED  ORGANIZATION  ELECT  TO  DEVELOP  IMPLEMENTATION
   36  STRATEGIES,  INCLUDING  BUT  NOT LIMITED TO A MASTER PLAN, COMPREHENSIVE
   37  PLAN OR URBAN RENEWAL  PLAN,  REVIEW  UNDER  THE  ENVIRONMENTAL  QUALITY
   38  REVIEW  ACT UNDER ARTICLE EIGHT OF THE ENVIRONMENTAL CONSERVATION LAW IS
   39  REQUIRED. NO SUCH NOMINATION STUDY SHALL SUPERSEDE  AN  EXISTING  MASTER
   40  PLAN OR EQUIVALENT LAND AND USE STUDY.
   41    S 33. Subparagraphs 2 and 5 of paragraph e of subdivision 3 and subdi-
   42  vision  4 of section 970-r of the general municipal law, subparagraphs 2
   43  and 5 of paragraph e of subdivision 3 as added by section 1 of part F of
   44  chapter 1 of the laws of 2003 and subdivision 4 as  amended  by  chapter
   45  390 of the laws of 2008, are amended to read as follows:
   46    (2) areas with concentrations of KNOWN OR SUSPECTED brownfield sites;
   47    (5)  areas with KNOWN OR SUSPECTED brownfield sites presenting strate-
   48  gic opportunities to stimulate economic development, community revitali-
   49  zation or the siting of public amenities.
   50    4. Designation of brownfield opportunity area. Upon  completion  of  a
   51  nomination for designation of a brownfield opportunity area, it shall be
   52  forwarded by the applicant to the secretary, who shall determine whether
   53  it is consistent with the provisions of this section.  THE SECRETARY MAY
   54  REVIEW AND APPROVE A NOMINATION FOR DESIGNATION OF A BROWNFIELD OPPORTU-
   55  NITY  AREA  AT ANY TIME. If the secretary determines that the nomination
   56  is consistent with the provisions of this section, the brownfield oppor-
       S. 4209                            50
    1  tunity area shall be designated. If the secretary  determines  that  the
    2  nomination  is  not  consistent with the provisions of this section, the
    3  secretary shall make recommendations in writing to the applicant of  the
    4  manner and nature in which the nomination should be amended.
    5    S  34.  The subdivision heading, paragraph a and subparagraphs 2 and 5
    6  of paragraph c of subdivision 6 of section 970-r of the general  munici-
    7  pal  law, the subdivision heading and subparagraphs 2 and 5 of paragraph
    8  c as added by section 1 of part F of chapter 1 of the laws of 2003,  and
    9  paragraph  a  as amended by chapter 386 of the laws of 2007, are amended
   10  to read as follows:
   11    State assistance for brownfield site assessments in brownfield  oppor-
   12  tunity  areas.  a.  Within  the  limits  of appropriations therefor, the
   13  commissioner, in consultation with the secretary of state, is authorized
   14  to provide, on a competitive  basis,  financial  assistance  to  munici-
   15  palities,  to  community based organizations, to community boards, or to
   16  municipalities and community based organizations acting  in  cooperation
   17  to conduct brownfield site assessments [in a brownfield opportunity area
   18  designated  pursuant  to  this section]. Such financial assistance shall
   19  not exceed ninety percent of the costs of such brownfield  site  assess-
   20  ment.
   21    (2) areas with concentrations of KNOWN OR SUSPECTED brownfield sites;
   22    (5)  areas with KNOWN OR SUSPECTED brownfield sites presenting strate-
   23  gic opportunities to stimulate economic development, community revitali-
   24  zation or the siting of public amenities.
   25    S 35. Intentionally omitted.
   26    S 36. Section 31 of part H of chapter 1 of the laws of 2003,  amending
   27  the tax law relating to brownfield redevelopment tax credits, remediated
   28  brownfield  credit for real property taxes for qualified sites and envi-
   29  ronmental remediation insurance credits, as amended by  chapter  474  of
   30  the laws of 2012, is amended to read as follows:
   31    S  31. The tax credits allowed under section [21,] 22 or 23 of the tax
   32  law and the corresponding provisions in articles 9, 9-A, 22, [32] and 33
   33  of the tax law, as added by the provisions of sections one through twen-
   34  ty-nine of this act, shall not be applicable [if] TO ANY SITE FOR  WHICH
   35  AN APPLICATION HAS BEEN FILED BY THE TAXPAYER FOR PARTICIPATION INTO THE
   36  BROWNFIELD CLEANUP PROGRAM ON AND AFTER DECEMBER 31, 2025. THE TAX CRED-
   37  ITS  ALLOWED  UNDER  SECTION  21  OF  THE  TAX LAW AND THE CORRESPONDING
   38  PROVISIONS IN ARTICLES 9, 9-A, 22, AND 33 OF THE TAX LAW,  AS  ADDED  BY
   39  THE  PROVISIONS  OF  SECTIONS ONE THROUGH TWENTY-NINE OF THIS ACT, SHALL
   40  NOT BE APPLICABLE TO ANY  SITE  ACCEPTED  INTO  THE  BROWNFIELD  CLEANUP
   41  PROGRAM  AFTER  DECEMBER  31,  2022,  PROVIDED,  HOWEVER  THAT ANY SITES
   42  ACCEPTED ON OR BEFORE DECEMBER 31, 2022 MUST HAVE RECEIVED the  [remedi-
   43  ation]  certificate  OF  COMPLETION  required to qualify for any of such
   44  credits [is issued after] BY December 31, [2015] 2025.
   45    S 37. Notwithstanding any other provision of this act,  any  site  for
   46  which  a  brownfield  cleanup  agreement with the department of environ-
   47  mental conservation was entered into (1) prior  to  June  23,  2008  and
   48  which  has not received a certificate of completion by December 31, 2019
   49  or (2) on or after June 23, 2008 and prior to January 1, 2016 and  which
   50  has not received a certificate of completion by December 31, 2021, shall
   51  be  treated for the purposes of this act as a site for which an applica-
   52  tion has been filed after July 1, 2014.
   53    S 38. Paragraph c of subdivision 3 of section 27-0923 of the  environ-
   54  mental  conservation  law,  as amended by section 5 of part I of chapter
   55  577 of the laws of 2004, is amended to read as follows:
       S. 4209                            51
    1    c. For the purpose of this  section,  generation  of  hazardous  waste
    2  shall not include retrieval or creation of hazardous waste which must be
    3  disposed  of under an order of or agreement with the department pursuant
    4  to title thirteen or title fourteen of this article or under a  contract
    5  with  the department pursuant to title five of article fifty-six of this
    6  chapter OR UNDER AN ORDER OF OR AGREEMENT WITH THE UNITED  STATES  ENVI-
    7  RONMENTAL  PROTECTION  AGENCY OR AN ORDER OF A COURT OF COMPETENT JURIS-
    8  DICTION, RELATED TO A FACILITY ADDRESSED PURSUANT TO  THE  COMPREHENSIVE
    9  ENVIRONMENTAL  RESPONSE,  COMPENSATION AND LIABILITY ACT (42 U.S.C. 9601
   10  ET SEQ.) OR UNDER A WRITTEN  AGREEMENT  WITH  A  MUNICIPALITY  WHICH  IS
   11  SUBJECT  TO A MEMORANDUM OF AGREEMENT WITH THE DEPARTMENT RELATED TO THE
   12  REMEDIATION OF BROWNFIELD SITES.
   13    S 39. Subparagraphs (i) and (vi) of paragraph d of  subdivision  1  of
   14  section  72-0402  of  the  environmental conservation law, as amended by
   15  chapter 99 of the laws of 2010, are amended to read as follows:
   16    (i) under a contract with the department,  or  with  the  department's
   17  written  approval  and  in  compliance  with  department regulations, or
   18  pursuant to an order of the department, the United States  environmental
   19  protection  agency  or a court OF COMPETENT JURISDICTION, related to the
   20  cleanup or remediation of  a  hazardous  materials  or  hazardous  waste
   21  spill, discharge, or surficial cleanup, pursuant to this chapter; or
   22    (vi)  under  a  brownfield  site cleanup agreement with the department
   23  pursuant to section 27-1409 of this chapter OR UNDER AN AGREEMENT WITH A
   24  MUNICIPALITY WHICH IS SUBJECT TO A  MEMORANDUM  OF  AGREEMENT  WITH  THE
   25  DEPARTMENT RELATED TO THE REMEDIATION OF BROWNFIELD SITES; or
   26    S  40. Section 56-0501 of the environmental conservation law, as added
   27  by chapter 413 of the laws of 1996, is amended to read as follows:
   28  S 56-0501. Allocation of moneys.
   29    1. Of the moneys received by the state from the sale of bonds pursuant
   30  to the Clean Water/Clean Air Bond  Act  of  1996,  two  hundred  million
   31  dollars ($200,000,000) shall be available for disbursements for environ-
   32  mental restoration projects.
   33    2. ENVIRONMENTAL RESTORATION PROJECTS MAY BE FUNDED USING THE PROCEEDS
   34  OF  BONDS ISSUED PURSUANT TO SECTION TWELVE HUNDRED EIGHTY-FIVE-Q OF THE
   35  PUBLIC AUTHORITIES LAW.
   36    S 41. Subdivision 6 of section 56-0502 of the environmental  conserva-
   37  tion  law,  as amended by section 2 of part D of chapter 577 of the laws
   38  of 2004, is amended to read as follows:
   39    6. "State assistance", for purposes of this title, shall mean  in  the
   40  case  of  a contract authorized by subdivision one of section 56-0503 of
   41  this title, payments made to a municipality  to  reimburse  the  munici-
   42  pality  for the state share of the costs incurred by the municipality to
   43  undertake an environmental restoration project OR  IN  THE  CASE  OF  AN
   44  AGREEMENT  AUTHORIZED  BY  SUBDIVISION  THREE OF SECTION 56-0503 OF THIS
   45  TITLE, COSTS INCURRED BY THE STATE TO UNDERTAKE AN ENVIRONMENTAL  RESTO-
   46  RATION PROJECT BUT NOT REIMBURSED BY A MUNICIPALITY.
   47    S  42.  Paragraph (c) of subdivision 2 of section 56-0503 of the envi-
   48  ronmental conservation law, as amended by section 4 of part D of chapter
   49  1 of the laws of 2003, is amended and a new subdivision 3  is  added  to
   50  read as follows:
   51    (c)  A  provision  that THE MUNICIPALITY SHALL ASSIST IN IDENTIFYING A
   52  RESPONSIBLE PARTY BY SEARCHING LOCAL  RECORDS,  INCLUDING  PROPERTY  TAX
   53  ROLLS,  OR  DOCUMENT  REVIEWS,  AND  if, in accordance with the required
   54  departmental approval of any settlement with a  responsible  party,  any
   55  responsible party payments become available to the municipality, before,
   56  during  or after the completion of an environmental restoration project,
       S. 4209                            52
    1  which were not included when the state share was calculated pursuant  to
    2  this  section, the state assistance share shall be recalculated, and the
    3  municipality shall pay to the state, for deposit into the  environmental
    4  restoration  project account of the hazardous waste remedial fund estab-
    5  lished under section  ninety-seven-b  of  the  state  finance  law,  the
    6  difference  between the original state assistance payment and the recal-
    7  culated state share. Recalculation of the state share shall be done each
    8  time a payment from a responsible party is received by the municipality;
    9    3. THE DEPARTMENT MAY UNDERTAKE AN ENVIRONMENTAL  RESTORATION  PROJECT
   10  ON  BEHALF  OF A MUNICIPALITY UPON REQUEST. IF THE DEPARTMENT UNDERTAKES
   11  THE PROJECT ON BEHALF OF THE MUNICIPALITY, THE STATE SHALL ENTER INTO AN
   12  AGREEMENT WITH THE MUNICIPALITY AND  THE  AGREEMENT  SHALL  REQUIRE  THE
   13  MUNICIPALITY  TO  PERIODICALLY  PROVIDE ITS SHARE TO THE STATE FOR COSTS
   14  INCURRED DURING THE PROGRESS OF SUCH PROJECT. THE  MUNICIPALITY'S  SHARE
   15  SHALL  BE  THE  SAME  AS WOULD BE REQUIRED UNDER SUBDIVISION ONE OF THIS
   16  SECTION. THE AGREEMENT SHALL INCLUDE ALL PROVISIONS SPECIFIED IN  SUBDI-
   17  VISION  TWO  OF  THIS  SECTION  AS APPROPRIATE. FOR PURPOSES OF PROJECTS
   18  SUBJECT  TO  AGREEMENTS  UNDER  THIS  SUBDIVISION,  ALL  REFERENCES   TO
   19  CONTRACTS IN THIS TITLE SHALL ALSO APPLY TO AGREEMENTS UNDER THIS SUBDI-
   20  VISION AS APPROPRIATE.
   21    S  43. Subdivision 4 of section 56-0505 of the environmental conserva-
   22  tion law, as amended by section 5 of part D of chapter 1 of the laws  of
   23  2003, is amended to read as follows:
   24    4.  After  completion  of  such  project, the municipality may use the
   25  property for public purposes or may dispose of it. If  the  municipality
   26  shall  dispose  of  such  property  by sale to a responsible party, such
   27  party shall pay to such municipality, in addition to such other  consid-
   28  eration,  an amount of money constituting the amount of state assistance
   29  provided [to the municipality] under this title  plus  accrued  interest
   30  and transaction costs and the municipality shall deposit that money into
   31  the  environmental  restoration  project  account of the hazardous waste
   32  remedial fund established under  section  ninety-seven-b  of  the  state
   33  finance law.
   34    S  44.  Subdivisions  3  and 4 of section 56-0508 of the environmental
   35  conservation law, as added by section 7 of part D of chapter  1  of  the
   36  laws of 2003, are amended to read as follows:
   37    3. such temporary incidents of ownership by such taxing district shall
   38  also qualify it as being the owner of such property [for the purposes of
   39  obtaining]  TO  BE  ELIGIBLE  FOR funding from the state of New York for
   40  such environmental restoration investigation project under this  article
   41  or  for such funding from any source pursuant to any other state, feder-
   42  al, or local law, but such incidents of ownership shall  not  be  suffi-
   43  cient  to  qualify  it as the owner of such property for the purposes of
   44  holding it wholly or partially liable for any damages, past, present, or
   45  future from any release of any hazardous material, substance, or contam-
   46  inant into the air, ground, or water, unless such release was caused  by
   47  such taxing district.
   48    4.  within thirty days of the completion of the environmental restora-
   49  tion investigation project and the receipt by the taxing jurisdiction of
   50  the final report of such investigation, such taxing  jurisdiction  shall
   51  file  such  report  with  the court on notice to the court and all other
   52  parties of record, and the stay  of  the  foreclosure  shall  be  lifted
   53  (unless  lifted  earlier  by  a prior court order), and all incidents of
   54  temporary ownership of the taxing jurisdiction  that  was  awarded  such
   55  taxing  district, except any right [to receive funding] for the environ-
   56  mental restoration investigation project TO BE FUNDED,  shall  cease  to
       S. 4209                            53
    1  exist,  and nothing in this subdivision shall preclude the taxing juris-
    2  diction  that  conducted  the  environmental  restoration  investigation
    3  project  or  the  taxing  jurisdiction  that  commenced  the foreclosure
    4  action,  if it is a different taxing jurisdiction than the taxing juris-
    5  diction which conducted the investigation, from withdrawing  the  parcel
    6  from  foreclosure pursuant to section eleven hundred thirty-eight of the
    7  real property tax law.
    8    S 45. Subdivision 2 and paragraph (f) of subdivision 3 of section 97-b
    9  of the state finance law, as amended by section 4 of part I of chapter 1
   10  of the laws of 2003, are amended to read as follows:
   11    2. Such fund shall consist of all of the following:
   12    (a) moneys appropriated for transfer to the fund's site  investigation
   13  and  construction  account;  (b) all fines and other sums accumulated in
   14  the fund prior to April first, nineteen hundred eighty-eight pursuant to
   15  section 71-2725 of the environmental conservation law for deposit in the
   16  fund's site investigation  and  construction  account;  (c)  all  moneys
   17  collected or received by the department of taxation and finance pursuant
   18  to  section 27-0923 of the environmental conservation law for deposit in
   19  the fund's industry fee transfer account; (d) all moneys paid  into  the
   20  fund  pursuant  to section 72-0201 of the environmental conservation law
   21  which shall be deposited in the fund's industry  fee  transfer  account;
   22  (e) all moneys paid into the fund pursuant to section one hundred eight-
   23  y-six  of  the  navigation  law  which  shall be deposited in the fund's
   24  industry fee transfer account; (f) [all moneys paid  into  the  fund  by
   25  municipalities  for repayment of landfill closure loans made pursuant to
   26  title five of article fifty-two of the  environmental  conservation  law
   27  for  deposit  in the fund's site investigation and construction account;
   28  (g)] all monies recovered under sections 56-0503, 56-0505 and 56-0507 of
   29  the environmental conservation law into the fund's environmental  resto-
   30  ration  project  account; [(h) all] (G) fees paid into the fund pursuant
   31  to section [72-0403] 72-0402 of the environmental conservation law which
   32  shall be deposited in the fund's industry fee  transfer  account;  [(i)]
   33  (H)  payments  received  for all state costs incurred in negotiating and
   34  overseeing the implementation  of  brownfield  site  cleanup  agreements
   35  pursuant  to title fourteen OF ARTICLE TWENTY-SEVEN of the environmental
   36  conservation law shall be deposited in the hazardous  waste  remediation
   37  oversight and assistance account; and [(j)] (I) other moneys credited or
   38  transferred  thereto  from  any  other fund or source for deposit in the
   39  fund's site investigation and construction account.
   40    (f) to undertake such remedial measures as the department of  environ-
   41  mental  conservation may determine necessary due to environmental condi-
   42  tions related to the property subject to an agreement [to provide  state
   43  assistance]  OR  CONTRACT  under  title five of article fifty-six of the
   44  environmental conservation law [that were unknown to such department  at
   45  the  time  of its approval of such agreement which indicates that condi-
   46  tions on such property are not sufficiently protective of  human  health
   47  for  its  reasonably anticipated uses or due to information received, in
   48  whole or in part, after such department's approval of  such  agreement's
   49  final  engineering  report and certification], which indicates that such
   50  agreement's remedial activities are not sufficiently protective of human
   51  health for such property's reasonably anticipated uses; and, [respecting
   52  the monies in the environmental restoration project account in excess of
   53  ten million dollars,] shall provide state assistance under title five of
   54  article fifty-six of the environmental conservation law;
       S. 4209                            54
    1    S 46. Subdivisions 1 and 3 of section  27-1421  of  the  environmental
    2  conservation  law,  as amended by section 10 of part A of chapter 577 of
    3  the laws of 2004, are amended to read as follows:
    4    1.  Notwithstanding  any other provision of law and except as provided
    5  in subdivision two of this section, after the department  has  issued  a
    6  certificate of completion for a brownfield site, the applicant shall not
    7  be liable to the state upon any statutory or common law cause of action,
    8  arising  out  of  the  presence of any contamination in, on or emanating
    9  from the brownfield site that was the subject of such certificate at any
   10  time before the effective date of a brownfield  site  cleanup  agreement
   11  entered into pursuant to this title, except that a participant shall not
   12  receive  a  release  for  natural resource damages that may be available
   13  under law UNLESS THE DEPARTMENT IS SATISFIED THAT THE  NATURAL  RESOURCE
   14  DAMAGED  OR  DESTROYED  BY  THE CONTAMINATION AT THE SITE WAS ADEQUATELY
   15  REPAIRED, RESTORED AND/OR REPLACED AS PART OF THE BROWNFIELD SITE CLEAN-
   16  UP IMPLEMENTED BY THE PARTICIPANT.
   17    3. The liability limitation provided pursuant to  this  section  shall
   18  run  with  the  land, extending to the applicant's successors or assigns
   19  through acquisition of title to the  brownfield  site,  TO  LENDERS  WHO
   20  ACQUIRE  INDICIA OR OWNERSHIP PRIMARILY TO PROTECT THE LENDERS' SECURITY
   21  INTEREST IN THE BROWNFIELD SITE AFTER THE EFFECTIVE DATE OF  THE  BROWN-
   22  FIELD  SITE CLEANUP AGREEMENT FOR THE SITE, and to a person who develops
   23  or otherwise occupies the brownfield site; provided  that  such  persons
   24  act with due care and in good faith to adhere to the requirements of the
   25  brownfield  site cleanup agreement and certificate of completion. Howev-
   26  er, such liability limitation does not  extend,  and  cannot  be  trans-
   27  ferred, to a person who is responsible for the disposal or the discharge
   28  of contaminants on such site according to applicable principles of stat-
   29  utory  or  common  law liability as of the effective date of the certif-
   30  ication of completion issued pursuant to this title, unless that  person
   31  was  party  to  the brownfield site cleanup agreement for the brownfield
   32  site pursuant to this article.
   33    S 47. Severability. If any clause, sentence,  paragraph,  subdivision,
   34  section  or part of this act shall be adjudged by any court of competent
   35  jurisdiction to be invalid, such judgment shall not  affect,  impair  or
   36  invalidate the remainder thereof, but shall be confined in its operation
   37  to the clause, sentence, paragraph, subdivision, section or part thereof
   38  directly  involved  in the controversy in which such judgment shall have
   39  been rendered. It is hereby declared to be the intent of the legislature
   40  that this act would have been enacted even if  such  invalid  provisions
   41  had not been included herein.
   42    S  48.  This  act  shall  take effect immediately and shall apply to a
   43  qualified site for which the commissioner of environmental  conservation
   44  has  issued a notice to the taxpayer or other applicant after January 1,
   45  2016 that its request for participation has been accepted under subdivi-
   46  sion 6  of  section  27-1407  of  the  environmental  conservation  law;
   47  provided,  however,  that the department of labor shall update the envi-
   48  ronmental zones as required by section twenty-seven of this  act  within
   49  ninety days of this act becoming law.
   50                                   PART S
   51    Section  1. Paragraph (r) of section 104-A of the business corporation
   52  law, as amended by chapter 172 of the laws of 2000, is amended  to  read
   53  as follows:
       S. 4209                            55
    1    (r)  For  filing  a  statement  or  amendment pursuant to section four
    2  hundred eight of  this  chapter  WITH  THE  DEPARTMENT  OF  STATE,  nine
    3  dollars.
    4    S  2.  Paragraphs  (b) and (c) of section 306-A of the business corpo-
    5  ration law, as added by chapter 469 of the laws of 1997, are amended  to
    6  read as follows:
    7    (b)  Upon the failure of the designating corporation to file a certif-
    8  icate of amendment or change providing for the designation by the corpo-
    9  ration of the new address after the filing of a certificate of  resigna-
   10  tion  for  receipt of process with the secretary of state, its authority
   11  to do business in this state shall be suspended unless  the  corporation
   12  has  previously  filed  a  statement  [of addresses and directors] under
   13  section four hundred eight of this chapter, IN WHICH CASE the address of
   14  the principal executive office stated in the last  filed  statement  [of
   15  addresses  and  directors], shall constitute the new address for process
   16  of the corporation PROVIDED SUCH ADDRESS IS DIFFERENT FROM THE  PREVIOUS
   17  ADDRESS FOR PROCESS, and the corporation shall not be deemed suspended.
   18    (c)  The  filing by the department of state of a certificate of amend-
   19  ment or change OR STATEMENT UNDER SECTION FOUR  HUNDRED  EIGHT  OF  THIS
   20  CHAPTER  providing  for a new address by a designating corporation shall
   21  annul the suspension and its authority to  do  business  in  this  state
   22  shall be restored and continue as if no suspension had occurred.
   23    S  3. Section 408 of the business corporation law, as added by chapter
   24  55 of the laws of 1992, the section heading as amended by chapter 375 of
   25  the laws of 1998, subparagraph (a) of paragraph 1  and  paragraph  2  as
   26  amended  by  chapter  172 of the laws of 1999, subparagraph (b) of para-
   27  graph 3 as amended by chapter 170 of the laws of 1994,  paragraph  6  as
   28  added  by  chapter  469 of the laws of 1997, and paragraph 7 as added by
   29  chapter 172 of the laws of 2000, is amended to read as follows:
   30  S 408. [Biennial statement] STATEMENT; filing.
   31    1. [Each] EXCEPT AS PROVIDED IN PARAGRAPH EIGHT OF THIS SECTION,  EACH
   32  domestic  corporation,  and  each  foreign  corporation authorized to do
   33  business in this state, shall, during the applicable  filing  period  as
   34  determined  by  subdivision  three  of  this  section,  file a statement
   35  setting forth:
   36    (a) The name and business address of its chief executive officer.
   37    (b) The street address of its principal executive office.
   38    (c) The post office address within or without this state to which  the
   39  secretary  of  state  shall mail a copy of any process against it served
   40  upon him or her. Such address shall supersede any  previous  address  on
   41  file with the department of state for this purpose.
   42    2.  [Such] EXCEPT AS PROVIDED IN PARAGRAPH EIGHT OF THIS SECTION, SUCH
   43  statement shall be made on forms prescribed by the secretary  of  state,
   44  and  the  information therein contained shall be given as of the date of
   45  the execution of  the  statement.  Such  statement  shall  only  request
   46  reporting  of  information required under paragraph one of this section.
   47  It shall be signed and delivered to the department of state.
   48    3. [For] EXCEPT AS PROVIDED IN PARAGRAPH EIGHT OF  THIS  SECTION,  FOR
   49  the  purpose  of  this section the applicable filing period for a corpo-
   50  ration shall be the calendar month during which its original certificate
   51  of incorporation or application for authority were filed or  the  effec-
   52  tive  date  thereof  if  stated. The applicable filing period shall only
   53  occur: (a) annually, during the period starting on  April  1,  1992  and
   54  ending  on  March 31, 1994; and (b) biennially, during a period starting
   55  on April 1 and ending on March 31 thereafter.  Those  corporations  that
   56  filed  between  April 1, 1992 and June 30, 1994 shall not be required to
       S. 4209                            56
    1  file such statements again until such time as they would have filed, had
    2  this subdivision not been amended.
    3    4.  The provisions of [subdivision eleven of section ninety-six of the
    4  executive law and] paragraph (g) of section one  hundred  four  of  this
    5  chapter shall not be applicable to filings pursuant to this section.
    6    5.  The  provisions  of  this  section and section 409 of this article
    7  shall not apply to a farm corporation. For the purposes of this subdivi-
    8  sion, the term "farm corporation" shall mean any domestic corporation or
    9  foreign corporation authorized to do business in this state  under  this
   10  chapter  engaged  in  the  production  of crops, livestock and livestock
   11  products on land used in agricultural production, as defined in  section
   12  301 of the agriculture and markets law. HOWEVER, THIS EXCEPTION FOR FARM
   13  CORPORATIONS SHALL NOT BE APPLICABLE IF AN AGREEMENT IS MADE PURSUANT TO
   14  PARAGRAPH  EIGHT  OF THIS SECTION SO THAT THESE STATEMENTS WILL BE FILED
   15  WITH THE DEPARTMENT OF TAXATION AND FINANCE.
   16    6. No such statement shall be accepted for filing when  a  certificate
   17  of resignation for receipt of process has been filed under section three
   18  hundred  six-A  of  this  chapter  unless  the  corporation has stated a
   19  different address for process which does not include  the  name  of  the
   20  party  previously  designated in the address for process in such certif-
   21  icate.
   22    7. A domestic corporation or foreign corporation may amend its  state-
   23  ment  to change the information required by [subdivisions] SUBPARAGRAPHS
   24  (a) and (b) of paragraph one of this section. Such  amendment  shall  be
   25  made  on  forms prescribed by the secretary of state. It shall be signed
   26  and delivered to the department of state.
   27    8. (A) THE COMMISSIONER OF TAXATION AND FINANCE AND THE  SECRETARY  OF
   28  STATE MAY AGREE TO ALLOW CORPORATIONS TO PROVIDE THE STATEMENT SPECIFIED
   29  IN  PARAGRAPH  ONE OF THIS SECTION ON TAX REPORTS FILED WITH THE DEPART-
   30  MENT OF TAXATION AND FINANCE IN LIEU OF BIENNIAL REPORTS. THIS AGREEMENT
   31  MAY APPLY TO TAX REPORTS DUE FOR TAX YEARS STARTING ON OR AFTER  JANUARY
   32  FIRST, TWO THOUSAND SIXTEEN.
   33    (B)  IF  THE AGREEMENT DESCRIBED IN SUBPARAGRAPH (A) OF THIS PARAGRAPH
   34  IS MADE, EACH CORPORATION REQUIRED TO FILE THE  STATEMENT  SPECIFIED  IN
   35  PARAGRAPH  ONE OF THIS SECTION THAT IS ALSO SUBJECT TO TAX UNDER ARTICLE
   36  NINE OR NINE-A OF THE TAX LAW SHALL INCLUDE SUCH STATEMENT  ANNUALLY  ON
   37  ITS TAX REPORT FILED WITH THE DEPARTMENT OF TAXATION AND FINANCE IN LIEU
   38  OF  FILING  A  STATEMENT UNDER THIS SECTION WITH THE DEPARTMENT OF STATE
   39  AND IN A MANNER PRESCRIBED BY THE COMMISSIONER OF TAXATION AND  FINANCE.
   40  HOWEVER,  EACH  CORPORATION  REQUIRED  TO  FILE  A  STATEMENT UNDER THIS
   41  SECTION MUST CONTINUE TO FILE THE BIENNIAL STATEMENT  REQUIRED  BY  THIS
   42  SECTION  WITH  THE DEPARTMENT OF STATE UNTIL THE CORPORATION IN FACT HAS
   43  FILED A TAX REPORT WITH THE DEPARTMENT  OF  TAXATION  AND  FINANCE  THAT
   44  INCLUDES  ALL  REQUIRED  INFORMATION.  AFTER  THAT TIME, THE CORPORATION
   45  SHALL CONTINUE TO DELIVER ANNUALLY THE STATEMENT SPECIFIED IN  PARAGRAPH
   46  ONE  OF THIS SECTION ON ITS TAX REPORT IN LIEU OF THE BIENNIAL STATEMENT
   47  REQUIRED BY THIS SECTION.
   48    (C) IF THE AGREEMENT DESCRIBED IN SUBPARAGRAPH (A) OF  THIS  PARAGRAPH
   49  IS  MADE,  THE  DEPARTMENT  OF TAXATION AND FINANCE SHALL DELIVER TO THE
   50  DEPARTMENT OF STATE FOR FILING THE STATEMENT SPECIFIED IN PARAGRAPH  ONE
   51  OF  THIS SECTION FOR EACH CORPORATION THAT FILES A TAX REPORT CONTAINING
   52  SUCH STATEMENT. THE DEPARTMENT OF TAXATION  AND  FINANCE  MUST,  TO  THE
   53  EXTENT  FEASIBLE,  ALSO  INCLUDE  THE  CURRENT  NAME OF THE CORPORATION,
   54  DEPARTMENT OF STATE IDENTIFICATION  NUMBER  FOR  SUCH  CORPORATION,  THE
   55  NAME,  SIGNATURE  AND  CAPACITY OF THE SIGNER OF THE STATEMENT, NAME AND
       S. 4209                            57
    1  STREET ADDRESS OF THE FILER OF THE STATEMENT, AND THE EMAIL ADDRESS,  IF
    2  ANY, OF THE FILER OF THE STATEMENT.
    3    S  4. Section 409 of the business corporation law is amended by adding
    4  a new paragraph 4 to read as follows:
    5    4. THIS SECTION SHALL NOT APPLY TO A FAILURE TO FILE A  STATEMENT  FOR
    6  ANY  SITUATION  FOR WHICH A PENALTY UNDER SUBDIVISION (V) OF SECTION ONE
    7  THOUSAND EIGHTY-FIVE OF THE TAX LAW IS APPLICABLE.
    8    S 5. Subdivision (e) of section 301 of the limited  liability  company
    9  law,  as  amended by chapter 643 of the laws of 1995, is amended to read
   10  as follows:
   11    (e) [Every] (1) EXCEPT AS  OTHERWISE  PROVIDED  IN  THIS  SUBDIVISION,
   12  EVERY  limited  liability  company  to which this chapter applies, shall
   13  biennially in the calendar month during which its articles of  organiza-
   14  tion  or application for authority were filed, or effective date thereof
   15  if stated, file on forms prescribed by the secretary of state, a  state-
   16  ment  setting forth the post office address within or without this state
   17  to which the secretary of  state  shall  mail  a  copy  of  any  process
   18  accepted against it served upon him or her. Such address shall supersede
   19  any  previous  address  on  file  with  the department of state for this
   20  purpose.
   21    (2) THE COMMISSIONER OF TAXATION AND  FINANCE  AND  THE  SECRETARY  OF
   22  STATE  MAY  AGREE  TO  ALLOW  LIMITED LIABILITY COMPANIES TO INCLUDE THE
   23  STATEMENT SPECIFIED IN PARAGRAPH ONE OF THIS SUBDIVISION ON TAX  REPORTS
   24  FILED  WITH  THE  DEPARTMENT OF TAXATION AND FINANCE IN LIEU OF BIENNIAL
   25  REPORTS AND IN A MANNER PRESCRIBED BY THE COMMISSIONER OF  TAXATION  AND
   26  FINANCE.  IF  THIS AGREEMENT IS MADE, STARTING WITH TAXABLE YEARS BEGIN-
   27  NING ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND  SIXTEEN,  EACH  LIMITED
   28  LIABILITY  COMPANY REQUIRED TO FILE THE STATEMENT SPECIFIED IN PARAGRAPH
   29  ONE OF THIS SUBDIVISION THAT IS SUBJECT TO THE  FILING  FEE  IMPOSED  BY
   30  PARAGRAPH  THREE OF SUBSECTION (C) OF SECTION SIX HUNDRED FIFTY-EIGHT OF
   31  THE TAX LAW SHALL PROVIDE SUCH STATEMENT  ANNUALLY  ON  ITS  FILING  FEE
   32  PAYMENT  FORM  FILED WITH THE DEPARTMENT OF TAXATION AND FINANCE IN LIEU
   33  OF FILING A STATEMENT UNDER THIS SECTION WITH THE DEPARTMENT  OF  STATE.
   34  HOWEVER,  EACH  LIMITED  LIABILITY  COMPANY REQUIRED TO FILE A STATEMENT
   35  UNDER THIS SECTION MUST CONTINUE TO FILE THE BIENNIAL STATEMENT REQUIRED
   36  BY THIS SECTION WITH THE DEPARTMENT OF STATE UNTIL THE LIMITED LIABILITY
   37  COMPANY IN FACT HAS FILED A FILING FEE PAYMENT FORM WITH THE  DEPARTMENT
   38  OF  TAXATION  AND  FINANCE THAT INCLUDES ALL REQUIRED INFORMATION. AFTER
   39  THAT TIME, THE LIMITED LIABILITY COMPANY SHALL CONTINUE TO PROVIDE ANNU-
   40  ALLY THE STATEMENT SPECIFIED IN PARAGRAPH ONE OF THIS SUBDIVISION ON ITS
   41  FILING FEE PAYMENT FORM IN LIEU OF THE BIENNIAL  STATEMENT  REQUIRED  BY
   42  THIS SUBDIVISION.
   43    (3) IF THE AGREEMENT DESCRIBED IN PARAGRAPH TWO OF THIS SUBDIVISION IS
   44  MADE,  THE  DEPARTMENT  OF  TAXATION  AND  FINANCE  SHALL DELIVER TO THE
   45  DEPARTMENT OF STATE THE STATEMENT SPECIFIED IN  PARAGRAPH  ONE  OF  THIS
   46  SUBDIVISION  CONTAINED  ON  FILING  FEE PAYMENT FORMS. THE DEPARTMENT OF
   47  TAXATION AND FINANCE MUST, TO THE  EXTENT  FEASIBLE,  ALSO  INCLUDE  THE
   48  CURRENT NAME OF THE LIMITED LIABILITY COMPANY, DEPARTMENT OF STATE IDEN-
   49  TIFICATION  NUMBER  FOR SUCH LIMITED LIABILITY COMPANY, THE NAME, SIGNA-
   50  TURE AND CAPACITY OF THE  SIGNER  OF  THE  STATEMENT,  NAME  AND  STREET
   51  ADDRESS OF THE FILER OF THE STATEMENT, AND THE EMAIL ADDRESS, IF ANY, OF
   52  THE FILER OF THE STATEMENT.
   53    S 6. Subdivision (c) of section 301-A of the limited liability company
   54  law,  as added by chapter 448 of the laws of 1998, is amended to read as
   55  follows:
       S. 4209                            58
    1    (c) The filing by the department of state of a certificate  of  amend-
    2  ment or certificate of change OR THE FILING OF A STATEMENT UNDER SECTION
    3  THREE  HUNDRED  ONE  OF  THIS  ARTICLE  providing for a new address by a
    4  designating limited liability company shall annul the suspension and its
    5  authority  to  do business in this state shall be restored and continued
    6  as if no suspension had occurred.
    7    S 7. Subdivision (c) of section 1101 of the limited liability  company
    8  law is amended to read as follows:
    9    (c)  For  the statement of address of the post office address to which
   10  the secretary of state shall mail a copy  of  any  process  against  the
   11  limited  liability  company  served  upon him or her pursuant to section
   12  three hundred one of this chapter, nine dollars.   THIS  FEE  SHALL  NOT
   13  APPLY  IF  THIS STATEMENT IS FILED DIRECTLY WITH THE DEPARTMENT OF TAXA-
   14  TION AND FINANCE.
   15    S 8. Subdivision (g) of section 121-1500 of the  partnership  law,  as
   16  amended  by  chapter  643  of  the  laws  of 1995, is amended to read as
   17  follows:
   18    (g) Each registered limited liability partnership shall, within  sixty
   19  days  prior to the fifth anniversary of the effective date of its regis-
   20  tration and every five years thereafter,  furnish  a  statement  to  the
   21  department of state setting forth: (i) the name of the registered limit-
   22  ed  liability  partnership,  (ii) the address of the principal office of
   23  the registered limited liability  partnership,  (iii)  the  post  office
   24  address  within  or  without  this state to which the secretary of state
   25  shall mail a copy of any process accepted against it served upon him  or
   26  her, which address shall supersede any previous address on file with the
   27  department  of  state  for this purpose, and (iv) a statement that it is
   28  eligible to register  as  a  registered  limited  liability  partnership
   29  pursuant  to  subdivision  (a)  of  this section. The statement shall be
   30  executed by one or more partners of  the  registered  limited  liability
   31  partnership.  The  statement  shall  be  accompanied  by a fee of twenty
   32  dollars IF SUBMITTED DIRECTLY TO THE DEPARTMENT OF  STATE.  THE  COMMIS-
   33  SIONER  OF  TAXATION AND FINANCE AND THE SECRETARY OF STATE MAY AGREE TO
   34  ALLOW REGISTERED LIMITED LIABILITY PARTNERSHIPS TO PROVIDE THE STATEMENT
   35  SPECIFIED IN THIS SUBDIVISION ON TAX REPORTS FILED WITH  THE  DEPARTMENT
   36  OF  TAXATION  AND  FINANCE IN LIEU OF STATEMENTS FILED DIRECTLY WITH THE
   37  SECRETARY OF STATE AND IN A MANNER PRESCRIBED  BY  THE  COMMISSIONER  OF
   38  TAXATION  AND  FINANCE. IF THIS AGREEMENT IS MADE, STARTING WITH TAXABLE
   39  YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  SIXTEEN,  EACH
   40  LIMITED  LIABILITY  PARTNERSHIP REQUIRED TO FILE THE STATEMENT SPECIFIED
   41  IN THIS SUBDIVISION THAT IS SUBJECT TO THE FILING FEE IMPOSED  BY  PARA-
   42  GRAPH  THREE OF SUBSECTION (C) OF SECTION SIX HUNDRED FIFTY-EIGHT OF THE
   43  TAX LAW SHALL PROVIDE SUCH STATEMENT ANNUALLY ON ITS FILING FEE  PAYMENT
   44  FORM FILED WITH THE DEPARTMENT OF TAXATION AND FINANCE IN LIEU OF FILING
   45  A  STATEMENT UNDER THIS SUBDIVISION WITH THE DEPARTMENT OF STATE. HOWEV-
   46  ER, EACH REGISTERED LIMITED LIABILITY PARTNERSHIP  REQUIRED  TO  FILE  A
   47  STATEMENT  UNDER THIS SECTION MUST CONTINUE TO FILE A STATEMENT WITH THE
   48  DEPARTMENT OF STATE AS REQUIRED BY THIS  SECTION  UNTIL  THE  REGISTERED
   49  LIMITED  LIABILITY  PARTNERSHIP  IN  FACT HAS FILED A FILING FEE PAYMENT
   50  FORM WITH THE DEPARTMENT OF  TAXATION  AND  FINANCE  THAT  INCLUDES  ALL
   51  REQUIRED INFORMATION. AFTER THAT TIME, THE LIMITED LIABILITY PARTNERSHIP
   52  SHALL  CONTINUE  TO  PROVIDE  ANNUALLY  THE  STATEMENT SPECIFIED IN THIS
   53  SUBDIVISION ON ITS FILING FEE PAYMENT FORM  IN  LIEU  OF  THE  STATEMENT
   54  REQUIRED  BY  THIS SUBDIVISION. THE COMMISSIONER OF TAXATION AND FINANCE
   55  SHALL DELIVER THE COMPLETED STATEMENT SPECIFIED IN THIS  SUBDIVISION  TO
   56  THE  DEPARTMENT  OF  STATE  FOR FILING.   THE DEPARTMENT OF TAXATION AND
       S. 4209                            59
    1  FINANCE MUST, TO THE EXTENT FEASIBLE, ALSO INCLUDE IN SUCH DELIVERY  THE
    2  CURRENT NAME OF THE REGISTERED LIMITED LIABILITY PARTNERSHIP, DEPARTMENT
    3  OF  STATE  IDENTIFICATION  NUMBER  FOR SUCH REGISTERED LIMITED LIABILITY
    4  PARTNERSHIP,  THE  NAME,  SIGNATURE  AND  CAPACITY  OF THE SIGNER OF THE
    5  STATEMENT, NAME AND STREET ADDRESS OF THE FILER OF  THE  STATEMENT,  AND
    6  THE  EMAIL  ADDRESS, IF ANY, OF THE FILER OF THE STATEMENT.  If a regis-
    7  tered limited liability partnership shall not timely file the  statement
    8  required  by  this  subdivision, the department of state may, upon sixty
    9  days' notice mailed to the address of such registered limited  liability
   10  partnership  as  shown  in the last registration or statement or certif-
   11  icate of amendment filed by such registered limited  liability  partner-
   12  ship,  make a proclamation declaring the registration of such registered
   13  limited liability partnership to be revoked pursuant  to  this  subdivi-
   14  sion.  The  department  of state shall file the original proclamation in
   15  its office and shall publish a copy thereof in  the  state  register  no
   16  later  than  three  months following the date of such proclamation. Upon
   17  the publication of such proclamation in the manner aforesaid, the regis-
   18  tration of each registered limited liability partnership named  in  such
   19  proclamation  shall be deemed revoked without further legal proceedings.
   20  Any registered limited liability partnership whose registration  was  so
   21  revoked  may  file  in the department of state a [certificate of consent
   22  certifying that either a] statement required by  this  subdivision  [has
   23  been  filed  or  accompanies  the  certificate  of  consent and all fees
   24  imposed under this chapter on the registered limited liability  partner-
   25  ship have been paid]. The filing of such [certificate of consent] STATE-
   26  MENT  shall have the effect of annulling all of the proceedings thereto-
   27  fore taken for the revocation of the  registration  of  such  registered
   28  limited  liability partnership under this subdivision and (1) the regis-
   29  tered limited liability partnership shall thereupon  have  such  powers,
   30  rights,  duties and obligations as it had on the date of the publication
   31  of the proclamation, with the same force and effect as if such proclama-
   32  tion had not been made or published and (2) such publication  shall  not
   33  affect the applicability of the provisions of subdivision (b) of section
   34  twenty-six  of  this  chapter  to  any  debt,  obligation  or  liability
   35  incurred, created or assumed from the date of publication of the procla-
   36  mation through the date of the filing of the  [certificate  of  consent.
   37  The  filing of a certificate of consent shall be accompanied by a fee of
   38  fifty dollars and if accompanied by a statement,  the  fee  required  by
   39  this subdivision] STATEMENT WITH THE DEPARTMENT OF STATE.  If, after the
   40  publication  of such proclamation, it shall be determined by the depart-
   41  ment of state that the name of any registered limited liability partner-
   42  ship was erroneously included in such proclamation,  the  department  of
   43  state  shall  make  appropriate  entry on its records, which entry shall
   44  have the effect of annulling all of the  proceedings  theretofore  taken
   45  for  the  revocation  of  the  registration  of  such registered limited
   46  liability partnership under this subdivision  and  (A)  such  registered
   47  limited liability partnership shall have such powers, rights, duties and
   48  obligations  as  it  had on the date of the publication of the proclama-
   49  tion, with the same force and effect as if  such  proclamation  had  not
   50  been  made  or  published  and (B) such publication shall not affect the
   51  applicability of the provisions of subdivision (b) of section twenty-six
   52  of this chapter to any debt, obligation or liability  incurred,  created
   53  or  assumed from the date of publication of the proclamation through the
   54  date of the making of the entry on the  records  of  the  department  of
   55  state.  Whenever a registered limited liability partnership WHOSE REGIS-
   56  TRATION WAS REVOKED shall have filed a [certificate of  consent]  STATE-
       S. 4209                            60
    1  MENT pursuant to this subdivision or if the name of a registered limited
    2  liability  partnership  was  erroneously  included in a proclamation and
    3  such proclamation was annulled, the department of state shall publish  a
    4  notice thereof in the state register.
    5    S 9. Paragraph (I) of subdivision (f) of section 121-1502 of the part-
    6  nership law, as amended by chapter 643 of the laws of 1995 and as desig-
    7  nated by chapter 767 of the laws of 2005, is amended to read as follows:
    8    (I)  Each  New  York  registered foreign limited liability partnership
    9  shall, within sixty days prior to the fifth anniversary of the effective
   10  date of its notice and every five years thereafter, furnish a  statement
   11  to the department of state setting forth:
   12    (i)  the  name  under  which  the  New York registered foreign limited
   13  liability partnership is carrying on or conducting or transacting  busi-
   14  ness  or  activities  in  this  state, (ii) the address of the principal
   15  office of the New York registered foreign limited liability partnership,
   16  (iii) the post office address within or without this state to which  the
   17  secretary  of state shall mail a copy of any process accepted against it
   18  served upon him or her,  which  address  shall  supersede  any  previous
   19  address  on file with the department of state for this purpose, and (iv)
   20  a statement that it is a  foreign  limited  liability  partnership.  The
   21  statement  shall  be  executed  by  one or more partners of the New York
   22  registered foreign limited liability partnership. The statement shall be
   23  accompanied by a fee of fifty  dollars  IF  SUBMITTED  DIRECTLY  TO  THE
   24  DEPARTMENT  OF  STATE.  THE COMMISSIONER OF TAXATION AND FINANCE AND THE
   25  SECRETARY OF STATE MAY AGREE TO ALLOW NEW YORK REGISTERED FOREIGN LIMIT-
   26  ED LIABILITY PARTNERSHIPS TO PROVIDE THE  STATEMENT  SPECIFIED  IN  THIS
   27  PARAGRAPH  ON  TAX  REPORTS  FILED  WITH  THE DEPARTMENT OF TAXATION AND
   28  FINANCE IN LIEU OF STATEMENTS FILED DIRECTLY WITH THE SECRETARY OF STATE
   29  AND IN A MANNER PRESCRIBED BY THE COMMISSIONER OF TAXATION AND  FINANCE.
   30  IF  THIS  AGREEMENT IS MADE, STARTING WITH TAXABLE YEARS BEGINNING ON OR
   31  AFTER JANUARY FIRST, TWO THOUSAND  SIXTEEN,  EACH  NEW  YORK  REGISTERED
   32  FOREIGN  LIMITED  LIABILITY  PARTNERSHIP  REQUIRED TO FILE THE STATEMENT
   33  SPECIFIED IN THIS PARAGRAPH THAT IS SUBJECT TO THE FILING FEE IMPOSED BY
   34  PARAGRAPH THREE OF SUBSECTION (C) OF SECTION SIX HUNDRED FIFTY-EIGHT  OF
   35  THE  TAX  LAW  SHALL  PROVIDE  SUCH STATEMENT ANNUALLY ON ITS FILING FEE
   36  PAYMENT FORM FILED WITH THE DEPARTMENT OF TAXATION AND FINANCE  IN  LIEU
   37  OF  FILING A STATEMENT UNDER THIS PARAGRAPH DIRECTLY WITH THE DEPARTMENT
   38  OF STATE. HOWEVER, EACH NEW YORK REGISTERED  FOREIGN  LIMITED  LIABILITY
   39  PARTNERSHIP REQUIRED TO FILE A STATEMENT UNDER THIS SECTION MUST CONTIN-
   40  UE  TO FILE A STATEMENT WITH THE DEPARTMENT OF STATE AS REQUIRED BY THIS
   41  SECTION UNTIL THE NEW YORK REGISTERED FOREIGN LIMITED LIABILITY PARTNER-
   42  SHIP IN FACT HAS FILED A FILING FEE PAYMENT FORM WITH THE DEPARTMENT  OF
   43  TAXATION  AND FINANCE THAT INCLUDES ALL REQUIRED INFORMATION. AFTER THAT
   44  TIME, THE NEW YORK  REGISTERED  FOREIGN  LIMITED  LIABILITY  PARTNERSHIP
   45  SHALL CONTINUE TO PROVIDE ANNUALLY THE STATEMENT SPECIFIED IN THIS PARA-
   46  GRAPH  ON  ITS  FILING  FEE PAYMENT FORM IN LIEU OF FILING THE STATEMENT
   47  REQUIRED BY THIS PARAGRAPH DIRECTLY WITH THE DEPARTMENT  OF  STATE.  THE
   48  COMMISSIONER  OF TAXATION AND FINANCE SHALL DELIVER THE COMPLETED STATE-
   49  MENT SPECIFIED IN THIS PARAGRAPH TO THE DEPARTMENT OF STATE FOR  FILING.
   50  THE  DEPARTMENT  OF  TAXATION  AND FINANCE MUST, TO THE EXTENT FEASIBLE,
   51  ALSO INCLUDE IN SUCH DELIVERY THE CURRENT NAME OF THE  NEW  YORK  REGIS-
   52  TERED  FOREIGN  LIMITED LIABILITY PARTNERSHIP, DEPARTMENT OF STATE IDEN-
   53  TIFICATION NUMBER FOR SUCH NEW YORK REGISTERED FOREIGN LIMITED LIABILITY
   54  PARTNERSHIP, THE NAME, SIGNATURE AND  CAPACITY  OF  THE  SIGNER  OF  THE
   55  STATEMENT,  NAME  AND  STREET ADDRESS OF THE FILER OF THE STATEMENT, AND
   56  THE EMAIL ADDRESS, IF ANY, OF THE FILER OF THE STATEMENT. If a New  York
       S. 4209                            61
    1  registered  foreign  limited liability partnership shall not timely file
    2  the statement required by this subdivision, the department of state may,
    3  upon sixty days' notice mailed to the address of such  New  York  regis-
    4  tered  foreign limited liability partnership as shown in the last notice
    5  or statement or certificate of amendment filed by such New  York  regis-
    6  tered foreign limited liability partnership, make a proclamation declar-
    7  ing  the  status  of  such New York registered foreign limited liability
    8  partnership to be revoked pursuant to this subdivision.  The  department
    9  of  state  shall  file the original proclamation in its office and shall
   10  publish a copy thereof in the state register no later than three  months
   11  following  the  date  of such proclamation. Upon the publication of such
   12  proclamation in the manner aforesaid, the status of each New York regis-
   13  tered foreign limited liability partnership named in  such  proclamation
   14  shall  be deemed revoked without further legal proceedings. Any New York
   15  registered foreign limited liability partnership  whose  status  was  so
   16  revoked  may  file  in the department of state a [certificate of consent
   17  certifying that either a] statement required by  this  subdivision  [has
   18  been  filed  or  accompanies  the  certificate  of  consent and all fees
   19  imposed under this chapter on the New York  registered  foreign  limited
   20  liability  partnership  have been paid]. The filing of such [certificate
   21  of consent] STATEMENT shall have the effect  of  annulling  all  of  the
   22  proceedings  theretofore  taken for the revocation of the status of such
   23  New York registered foreign limited  liability  partnership  under  this
   24  subdivision  and  (1)  the New York registered foreign limited liability
   25  partnership shall thereupon have such powers, rights, duties  and  obli-
   26  gations  as  it  had on the date of the publication of the proclamation,
   27  with the same force and effect as if such proclamation had not been made
   28  or published and (2) such publication shall not affect the applicability
   29  of the laws of the jurisdiction governing the agreement under which such
   30  New York registered foreign limited liability partnership  is  operating
   31  (including  laws governing the liability of partners) to any debt, obli-
   32  gation or liability incurred, created or assumed from the date of publi-
   33  cation of the proclamation  through  the  date  of  the  filing  of  the
   34  [certificate of consent. The filing of a certificate of consent shall be
   35  accompanied by a fee of fifty dollars and if accompanied by a statement,
   36  the  fee  required by this subdivision] STATEMENT WITH THE DEPARTMENT OF
   37  STATE.  If, after the publication of  such  proclamation,  it  shall  be
   38  determined  by  the  department  of  state that the name of any New York
   39  registered  foreign  limited  liability  partnership   was   erroneously
   40  included in such proclamation, the department of state shall make appro-
   41  priate  entry  on  its  records,  which  entry  shall have the effect of
   42  annulling all of the proceedings theretofore taken for the revocation of
   43  the status of such New York registered foreign limited  liability  part-
   44  nership  under this subdivision and (1) such New York registered foreign
   45  limited liability partnership shall have such powers, rights, duties and
   46  obligations as it had on the date of the publication  of  the  proclama-
   47  tion,  with  the  same  force and effect as if such proclamation had not
   48  been made or published and (2) such publication  shall  not  affect  the
   49  applicability  of  the  laws of the jurisdiction governing the agreement
   50  under which such New York registered foreign limited liability  partner-
   51  ship  is  operating (including laws governing the liability of partners)
   52  to any debt, obligation or liability incurred, created or  assumed  from
   53  the  date  of  publication  of  the proclamation through the date of the
   54  making of the entry on the records of the department of state.  Whenever
   55  a New York registered foreign limited liability partnership WHOSE STATUS
   56  WAS REVOKED shall have filed a [certificate of consent] STATEMENT pursu-
       S. 4209                            62
    1  ant  to this subdivision or if the name of a New York registered foreign
    2  limited liability partnership was erroneously included in a proclamation
    3  and such proclamation  was  annulled,  the  department  of  state  shall
    4  publish a notice thereof in the state register.
    5    S  10.  Subdivision (d) of section 121-1506 of the partnership law, as
    6  amended by chapter 172 of the laws  of  1999,  is  amended  to  read  as
    7  follows:
    8    (d)  The  filing by the department of state of a certificate of amend-
    9  ment OR THE FILING OF A STATEMENT providing  for  a  new  address  by  a
   10  designating limited liability partnership shall annul the suspension and
   11  its authority to do business in this state shall be restored and contin-
   12  ued as if no suspension had occurred.
   13    S  11.  Section 192 of the tax law is amended by adding a new subdivi-
   14  sion 5 to read as follows:
   15    5. NOTWITHSTANDING THE PROVISIONS OF SECTION TWO HUNDRED TWO  OF  THIS
   16  ARTICLE,  THE  COMMISSIONER  SHALL  PROVIDE  THE  STATEMENTS  AND  OTHER
   17  REQUIRED INFORMATION REQUESTED ON TAX REPORTS UNDER SECTION FOUR HUNDRED
   18  EIGHT OF THE BUSINESS CORPORATION LAW TO  THE  SECRETARY  OF  STATE  FOR
   19  FILING.  SUCH PROVISION MAY ALSO INCLUDE A COPY OR IMAGE OF THAT PORTION
   20  OF THE REPORT SOLELY PERTINENT TO SUCH INFORMATION TO THE EXTENT  FEASI-
   21  BLE. THE COMMISSIONER MAY ALSO PROVIDE INFORMATION ON NONCOMPLIANCE.
   22    S  12.  Section 211 of the tax law is amended by adding a new subdivi-
   23  sion 15 to read as follows:
   24    15. NOTWITHSTANDING  THE  PROVISIONS  OF  SUBDIVISION  EIGHT  OF  THIS
   25  SECTION,  THE  COMMISSIONER  SHALL  PROVIDE  THE  STATEMENTS  AND  OTHER
   26  REQUIRED INFORMATION REQUESTED ON TAX REPORTS UNDER SECTION FOUR HUNDRED
   27  EIGHT OF THE BUSINESS CORPORATION LAW TO  THE  SECRETARY  OF  STATE  FOR
   28  FILING.  SUCH PROVISION MAY ALSO INCLUDE A COPY OR IMAGE OF THAT PORTION
   29  OF THE REPORT SOLELY PERTINENT TO SUCH INFORMATION TO THE EXTENT  FEASI-
   30  BLE. THE COMMISSIONER ANY ALSO PROVIDE INFORMATION ON NONCOMPLIANCE.
   31    S  13.  Paragraph 3 of subsection (c) of section 658 of the tax law is
   32  amended by adding a new subparagraph (E) to read as follows:
   33    (E) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (E)  OF  SECTION  SIX
   34  HUNDRED NINETY-SEVEN OF THIS ARTICLE, THE COMMISSIONER SHALL PROVIDE THE
   35  STATEMENTS  AND  OTHER  REQUIRED  INFORMATION INCLUDED ON THE FILING FEE
   36  PAYMENT FORM UNDER SECTION THREE HUNDRED ONE OF  THE  LIMITED  LIABILITY
   37  COMPANY LAW, SUBDIVISION (F) OF SECTION 121-1502 OF THE PARTNERSHIP LAW,
   38  AND  SUBDIVISION  (D)  OF SECTION 121-1506 OF THE PARTNERSHIP LAW TO THE
   39  SECRETARY OF STATE FOR FILING.  SUCH PROVISION MAY ALSO INCLUDE  A  COPY
   40  OR IMAGE OF THAT PORTION OF THE REPORT SOLELY PERTINENT TO SUCH INFORMA-
   41  TION  TO THE EXTENT FEASIBLE. THE COMMISSIONER MAY ALSO PROVIDE INFORMA-
   42  TION ON NONCOMPLIANCE.
   43    S 14. Section 1085  of  the  tax  law  is  amended  by  adding  a  new
   44  subsection (v) to read as follows:
   45    (V)  FAILURE  TO  SUPPLY  ALL  THE  INFORMATION REQUIRED OR TO PROVIDE
   46  CORRECT INFORMATION IN SECRETARY OF STATE STATEMENTS. UNLESS IT IS SHOWN
   47  THAT SUCH FAILURE TO PROVIDE THE STATEMENT AND INFORMATION  REQUIRED  BY
   48  SECTION  FOUR  HUNDRED  EIGHT  OF THE BUSINESS CORPORATION LAW IS DUE TO
   49  REASONABLE CAUSE AND NOT TO WILLFUL NEGLECT, THERE  SHALL,  UPON  NOTICE
   50  AND DEMAND BY THE COMMISSIONER AND IN THE SAME MANNER AS TAX, BE PAID BY
   51  THE  TAXPAYER  FAILING  TO  SUPPLY  COMPLETE  AND CORRECT INFORMATION, A
   52  PENALTY OF TWO HUNDRED FIFTY DOLLARS PER TAXPAYER  REQUIRED  TO  PROVIDE
   53  SUCH INFORMATION.
   54    S 15. Section 685 of the tax law is amended by adding a new subsection
   55  (dd) to read as follows:
       S. 4209                            63
    1    (DD)  FAILURE  TO  SUPPLY  ALL  THE INFORMATION REQUIRED OR TO PROVIDE
    2  CORRECT INFORMATION IN SECRETARY OF STATE STATEMENTS. UNLESS IT IS SHOWN
    3  THAT SUCH FAILURE TO PROVIDE THE STATEMENT AND INFORMATION  REQUIRED  BY
    4  SUBDIVISION  (E)  OF  SECTION THREE HUNDRED ONE OF THE LIMITED LIABILITY
    5  COMPANY LAW, SUBDIVISION (F) OF SECTION 121-1502 OF THE PARTNERSHIP LAW,
    6  OR  SUBDIVISION (D) OF SECTION 121-1506 OF THE PARTNERSHIP LAW IS DUE TO
    7  REASONABLE CAUSE AND NOT TO WILLFUL NEGLECT, THERE  SHALL,  UPON  NOTICE
    8  AND DEMAND BY THE COMMISSIONER AND IN THE SAME MANNER AS TAX, BE PAID BY
    9  THE  TAXPAYER  FAILING  TO  SUPPLY  COMPLETE  AND CORRECT INFORMATION, A
   10  PENALTY OF TWO HUNDRED AND FIFTY DOLLARS PER LIMITED  LIABILITY  COMPANY
   11  REQUIRED TO PROVIDE SUCH INFORMATION ON ITS FILING FEE PAYMENT FORM.
   12    S 16. This act shall take effect immediately.
   13                                   PART T
   14    Section 1. Intentionally omitted.
   15    S  2. Paragraph (d) of subdivision 5 of section 208 of the tax law, as
   16  added by section 4 of part A of chapter 59  of  the  laws  of  2014,  is
   17  amended to read as follows:
   18    (d) If a taxpayer acquires stock during the second half of its taxable
   19  year and owns that stock on the last day of the taxable year, it will be
   20  presumed,  SOLELY  FOR PURPOSES OF DETERMINING WHETHER THAT STOCK SHOULD
   21  BE CLASSIFIED AS INVESTMENT CAPITAL  AFTER  IT  IS  ACQUIRED,  that  the
   22  taxpayer held that stock for more than six consecutive months during the
   23  taxable  year.    IF  THE TAXPAYER DOES NOT OWN THE STOCK AT THE TIME IT
   24  FILES ITS ORIGINAL REPORT FOR THE TAXABLE YEAR IN WHICH IT ACQUIRES  THE
   25  STOCK  THEN THE PRESUMPTION IN THE PRECEDING SENTENCE SHALL NOT APPLY TO
   26  THE TAXPAYER AND THE ACTUAL PERIOD OF TIME  DURING  WHICH  THE  TAXPAYER
   27  OWNED  THE  STOCK SHALL BE USED TO DETERMINE WHETHER THE STOCK SHOULD BE
   28  CLASSIFIED AS INVESTMENT CAPITAL AFTER IT IS ACQUIRED. However,  if  the
   29  taxpayer does not in fact hold that stock AS INVESTMENT CAPITAL for more
   30  than  six consecutive months, the taxpayer must increase its total busi-
   31  ness capital in the immediately succeeding taxable year  by  the  amount
   32  included  in  investment  capital for that stock, net of any liabilities
   33  attributable to that stock computed as provided in paragraph (b) of this
   34  subdivision and must increase its business  income  in  the  immediately
   35  succeeding  taxable  year by the amount of income and net gains (but not
   36  less than zero) from that stock included in investment income, less  any
   37  interest  deductions  directly or indirectly attributable to that stock,
   38  as provided in subdivision six of this section.
   39    S 3. Paragraph (e) of subdivision 5 of section 208 of the tax law,  as
   40  added  by  section  4  of  part  A of chapter 59 of the laws of 2014, is
   41  amended to read as follows:
   42    (e) When income or gain from  a  debt  obligation  or  other  security
   43  cannot  be  apportioned  to  the  state  using  the [business allocation
   44  percentage] APPORTIONMENT FACTOR DETERMINED UNDER  SECTION  TWO  HUNDRED
   45  TEN-A  OF THIS ARTICLE as a result of United States constitutional prin-
   46  ciples, the debt obligation  or  other  security  will  be  included  in
   47  investment capital.
   48    S  4.  Paragraph (f) of subdivision 5 of section 208 of the tax law is
   49  REPEALED.
   50    S 5. Paragraph (a) of subdivision 6 of section 208 of the tax law,  as
   51  amended  by  section  4  of part A of chapter 59 of the laws of 2014, is
   52  amended to read as follows:
   53    (a) The term "investment income" means income, including capital gains
   54  in excess of capital losses, from  investment  capital,  to  the  extent
       S. 4209                            64
    1  included  in computing entire net income, less, (i) in the discretion of
    2  the commissioner, any interest deductions allowable in computing  entire
    3  net  income  which are directly or indirectly attributable to investment
    4  capital  or  investment income, [and (ii) the taxpayer's loss, deduction
    5  and/or expense attributable to any  transaction,  or  series  of  trans-
    6  actions,  entered  into  to manage the risk of price changes or currency
    7  fluctuations with respect to any item of investment capital that is held
    8  or to be held by the taxpayer, or the aggregate investment capital  that
    9  is  held or to be held by the taxpayer, if all of the risk, or all but a
   10  de minimis amount of the risk, is with respect to  investment  capital,]
   11  provided, however, that in no case shall investment income exceed entire
   12  net  income.  (II) If the amount OF INTEREST DEDUCTIONS subtracted under
   13  [subparagraph (i) or subparagraph (ii) of this paragraph or  under  both
   14  of  those  subparagraphs]  SUBPARAGRAPH  (I)  OF  THIS PARAGRAPH exceeds
   15  investment income, the excess of such amount over investment income must
   16  be added back to entire net income.
   17    S 6. Subclause (ii) of clause (B) of subparagraph 1 of  paragraph  (r)
   18  of subdivision 9 of section 208 of the tax law, as added by section 4 of
   19  part A of chapter 59 of the laws of 2014, is amended to read as follows:
   20    (ii)  Measurement of assets. FOR PURPOSES OF THIS PARAGRAPH: (I) Total
   21  assets are those assets that are properly reflected on a balance  sheet,
   22  computed  in  the same manner as is required by the banking regulator of
   23  the taxpayers included in the combined return.
   24    (II) Assets will only be included if the income or expenses  of  which
   25  are  properly  reflected  (or  would have been properly reflected if not
   26  fully depreciated or expensed, or depreciated or expensed to  a  nominal
   27  amount) in the computation of the combined group's entire net income for
   28  the taxable year. Assets will not include deferred tax assets and intan-
   29  gible assets identified as "goodwill".
   30    (III)  Tangible  real  and personal property, such as buildings, land,
   31  machinery, and equipment shall be valued at cost. Leased assets will  be
   32  valued at the annual lease payment multiplied by eight. Intangible prop-
   33  erty,  such  as  loans  and  investments,  shall be valued at book value
   34  exclusive of reserves.
   35    (IV)  Intercorporate  stockholdings  and  bills,  notes  and  accounts
   36  receivable,  and  other  intercorporate  indebtedness between the corpo-
   37  rations included in the combined report shall be eliminated.
   38    (V) Average assets are computed using the assets measured on the first
   39  day of the taxable year, and on the last day of each subsequent  quarter
   40  of the taxable year or month or day during the taxable year.
   41    S  7.  Clause (B) of subparagraph 2 and clause (B) of subparagraph 2-a
   42  of paragraph (s) of subdivision 9 of section 208  of  the  tax  law,  as
   43  added  by  section  4  of  part A of chapter 59 of the laws of 2014, are
   44  amended to read as follows:
   45    (B) The average value during the taxable year of  the  assets  of  the
   46  taxpayer,  or,  IF  THE  TAXPAYER  IS INCLUDED IN A COMBINED REPORT, the
   47  assets of the combined reporting group of the taxpayer under section two
   48  hundred ten-C of this article, must not exceed eight billion dollars.
   49    (B) The average value during the taxable year of  the  assets  of  the
   50  taxpayer,  or,  IF  THE  TAXPAYER  IS INCLUDED IN A COMBINED REPORT, the
   51  assets of the combined reporting group of the taxpayer under section two
   52  hundred ten-C of this article, must not exceed eight billion dollars.
   53    S 8. Paragraph (d) of subdivision 1 of section 209 of the tax law,  as
   54  added  by  section  5  of  part  A of chapter 59 of the laws of 2014, is
   55  amended to read as follows:
       S. 4209                            65
    1    (d)(i) A corporation with less than one million dollars but  at  least
    2  ten  thousand  dollars  of  receipts within this state in a taxable year
    3  that is part of a [combined reporting]  UNITARY  group  THAT  MEETS  THE
    4  OWNERSHIP TEST under section two hundred ten-C of this article is deriv-
    5  ing  receipts  from  activity  in this state if the receipts within this
    6  state of the members of the [combined reporting] UNITARY group that have
    7  at least ten thousand dollars of  receipts  within  this  state  in  the
    8  aggregate meet the threshold set forth in paragraph (b) of this subdivi-
    9  sion.
   10    (ii)  A corporation that does not meet any of the thresholds set forth
   11  in paragraph (c) of this subdivision but has at least ten customers,  or
   12  locations,  or customers and locations, as described in paragraph (c) of
   13  this subdivision, and is part of a [combined  reporting]  UNITARY  group
   14  THAT  MEETS  THE  OWNERSHIP TEST under section two hundred ten-C of this
   15  article [that] is doing business in this state if the number of  custom-
   16  ers,  locations,  or  customers  and locations, within this state of the
   17  members of the [combined reporting] UNITARY group that have at least ten
   18  customers, locations, or customers and locations, within this  state  in
   19  the  aggregate meets any of the thresholds set forth in paragraph (c) of
   20  this subdivision.
   21    S 9. Paragraph (d) of subdivision 1 of section 209-B of the  tax  law,
   22  as  added  by  section 7 of part A of chapter 59 of the laws of 2014, is
   23  amended to read as follows:
   24    (d)(i) A corporation with less than one million dollars but  at  least
   25  ten thousand dollars of receipts within the metropolitan commuter trans-
   26  portation district in a taxable year that is part of a [combined report-
   27  ing]  UNITARY  group  THAT  MEETS  THE  OWNERSHIP TEST under section two
   28  hundred ten-C of this article is deriving receipts from activity in  the
   29  metropolitan commuter transportation district if the receipts within the
   30  metropolitan  commuter  transportation  district  of  the members of the
   31  [combined reporting] UNITARY group  that  have  at  least  ten  thousand
   32  dollars  of  receipts  within  the  metropolitan commuter transportation
   33  district in the aggregate meet the threshold set forth in paragraph  (b)
   34  of this subdivision.
   35    (ii)  A corporation that does not meet any of the thresholds set forth
   36  in paragraph (c) of this subdivision but has at least ten customers,  or
   37  locations,  or  customers  and locations, as described in paragraph (c),
   38  and is part of a [combined  reporting]  UNITARY  group  THAT  MEETS  THE
   39  OWNERSHIP TEST under section two hundred ten-C of this article [that] is
   40  doing  business  in the metropolitan commuter transportation district if
   41  the number of customers, locations, or customers and  locations,  within
   42  the  metropolitan commuter transportation district of the members of the
   43  [combined reporting] UNITARY group that have  at  least  ten  customers,
   44  locations,  or customers and locations, within the metropolitan commuter
   45  transportation district in the aggregate meets any of the thresholds set
   46  forth in paragraph (c) of this subdivision.
   47    S 10. The opening paragraph of  paragraph  (a)  of  subdivision  1  of
   48  section  210 of the tax law, as amended by section 12 of part A of chap-
   49  ter 59 of the laws of 2014, is amended to read as follows:
   50    For  taxable  years  beginning  before  January  first,  two  thousand
   51  sixteen,  the  amount  prescribed by this paragraph shall be computed at
   52  the rate of seven and  one-tenth  percent  of  the  taxpayer's  business
   53  income  base. For taxable years beginning on or after January first, two
   54  thousand sixteen, the amount prescribed by this paragraph shall  be  six
   55  and one-half percent of the taxpayer's business income base. The taxpay-
   56  er's business income base shall mean the portion of the taxpayer's busi-
       S. 4209                            66
    1  ness income allocated within the state as hereinafter provided. However,
    2  in the case of a small business taxpayer, as defined in paragraph (f) of
    3  this  subdivision,  the  amount  prescribed  by  this paragraph shall be
    4  computed pursuant to subparagraph (iv) of this paragraph and in the case
    5  of  a  manufacturer,  as defined in subparagraph (vi) of this paragraph,
    6  the amount prescribed by this paragraph shall be  computed  pursuant  to
    7  subparagraph  (vi)  of  this  paragraph, AND, IN THE CASE OF A QUALIFIED
    8  EMERGING TECHNOLOGY COMPANY, AS DEFINED IN SUBPARAGRAPH  (VII)  OF  THIS
    9  PARAGRAPH,  THE  AMOUNT  PRESCRIBED  BY THIS PARAGRAPH SHALL BE COMPUTED
   10  PURSUANT TO SUBPARAGRAPH (VII) OF THIS PARAGRAPH.
   11    S 11. Subparagraph (vi) of paragraph (a) of subdivision 1  of  section
   12  210  of the tax law, as amended by section 12 of part A of chapter 59 of
   13  the laws of 2014, is amended to read as follows:
   14    (vi) for taxable years beginning on or after January first, two  thou-
   15  sand  fourteen,  the  amount prescribed by this paragraph for a taxpayer
   16  which is a qualified New York manufacturer, shall  be  computed  at  the
   17  rate  of  zero  percent of the taxpayer's business income base. The term
   18  "manufacturer" shall mean a taxpayer which during the  taxable  year  is
   19  principally  engaged  in the production of goods by manufacturing, proc-
   20  essing, assembling, refining, mining, extracting, farming,  agriculture,
   21  horticulture,  floriculture, viticulture or commercial fishing. However,
   22  the generation and distribution  of  electricity,  the  distribution  of
   23  natural  gas, and the production of steam associated with the generation
   24  of electricity shall not be qualifying  activities  for  a  manufacturer
   25  under this subparagraph. Moreover, IN THE CASE OF A COMBINED REPORT, the
   26  combined group shall be considered a "manufacturer" for purposes of this
   27  subparagraph only if the combined group during the taxable year is prin-
   28  cipally  engaged  in  the activities set forth in this paragraph, or any
   29  combination thereof. A taxpayer or, IN THE CASE OF A COMBINED REPORT,  a
   30  combined  group  shall  be "principally engaged" in activities described
   31  above if, during the taxable year, more than fifty percent of the  gross
   32  receipts  of  the  taxpayer or combined group, respectively, are derived
   33  from receipts from the sale of goods produced  by  such  activities.  In
   34  computing  a  combined  group's  gross receipts, intercorporate receipts
   35  shall be eliminated. A "qualified New York manufacturer" is  a  manufac-
   36  turer which has property in New York which is described in CLAUSE (A) OF
   37  SUBPARAGRAPH  (I)  OF  PARAGRAPH  (B)  OF subdivision one of section two
   38  hundred ten-B of this article and either (I) the adjusted basis of  such
   39  property  for  federal  income  tax purposes at the close of the taxable
   40  year is at least one million  dollars  or  (II)  all  of  its  real  and
   41  personal  property is located in New York. A taxpayer or, in the case of
   42  a combined report, a combined group, that does not satisfy  the  princi-
   43  pally  engaged  test  may  be  a  qualified New York manufacturer if the
   44  taxpayer or the combined group employs during the taxable year at  least
   45  two thousand five hundred employees in manufacturing in New York and the
   46  taxpayer  or  the combined group has property in the state used in manu-
   47  facturing, the adjusted basis of which for federal income  tax  purposes
   48  at  the  close  of  the  taxable  year  is  at least one hundred million
   49  dollars.
   50    S 12. Subparagraph (vii) of paragraph (a) of subdivision 1 of  section
   51  210  of the tax law, as amended by section 12 of part A of chapter 59 of
   52  the laws of 2014, is amended to read as follows:
   53    (vii) For a taxpayer that is defined as a qualified emerging technolo-
   54  gy company under paragraph (c) of subdivision one of section  thirty-one
   55  hundred  two-e  of  the  public  authorities  law  regardless of the ten
   56  million dollar limitation expressed in subparagraph one  of  such  para-
       S. 4209                            67
    1  graph  (c)  the AMOUNT PRESCRIBED BY THIS PARAGRAPH SHALL BE COMPUTED AT
    2  THE rate [at which the tax is  computed  in  effect  for  taxable  years
    3  beginning  on  or  after January first, two thousand thirteen and before
    4  January  first,  two thousand fourteen for such qualified emerging tech-
    5  nology companies shall be reduced by nine  and  two-tenths  percent  for
    6  taxable  years  commencing on or after January first, two thousand four-
    7  teen and before January first, two thousand fifteen, twelve  and  three-
    8  tenths  percent  for taxable years commencing on or after January first,
    9  two thousand fifteen and before January  first,  two  thousand  sixteen,
   10  fifteen and four-tenths percent for taxable years commencing on or after
   11  January  first, two thousand sixteen and before January first, two thou-
   12  sand eighteen, and twenty-five percent for taxable years beginning on or
   13  after January first, two thousand eighteen] OF 5.7 PERCENT  FOR  TAXABLE
   14  YEARS  BEGINNING  ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FIFTEEN AND
   15  BEFORE JANUARY FIRST, TWO THOUSAND  SIXTEEN,  5.5  PERCENT  FOR  TAXABLE
   16  YEARS  BEGINNING  ON  OR  AFTER  JANUARY  FIRST TWO THOUSAND SIXTEEN AND
   17  BEFORE JANUARY FIRST, TWO THOUSAND EIGHTEEN, AND 4.875 PERCENT FOR TAXA-
   18  BLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN.
   19    S 13. Item (IV) of subclause 2 of clause (B) of subparagraph (viii) of
   20  paragraph (a) of subdivision 1 of section 210 of the tax law,  as  added
   21  by section 12 of part A of chapter 59 of the laws of 2014, is amended to
   22  read as follows:
   23    (IV)  In  lieu  of  the  subtraction  described  in item (III) of this
   24  subclause, if the taxpayer so elects, the taxpayer's prior net operating
   25  loss conversion subtraction for the tax  years  beginning  on  or  after
   26  January  first, two thousand fifteen and before January first, two thou-
   27  sand seventeen shall equal in each year, not more than one-half  of  its
   28  net  operating  loss  conversion  subtraction  pool  UNTIL  THE  POOL IS
   29  EXHAUSTED. IF THE POOL IS NOT EXHAUSTED AT THE END OF SUCH TIME  PERIOD,
   30  THE  REMAINDER  OF THE POOL SHALL BE FORFEITED.  The taxpayer shall make
   31  such election on its FIRST return for the tax year beginning on or after
   32  January first, two thousand fifteen and before January first, two  thou-
   33  sand  sixteen by the due date for such return (determined with regard to
   34  extensions).
   35    S 14. Subclause 4 of clause (B) of subparagraph  (viii)  of  paragraph
   36  (a)  of subdivision 1 of section 210 of the tax law, as added by section
   37  12 of part A of chapter 59 of the laws of 2014, is amended  to  read  as
   38  follows:
   39    (4) The prior net operating loss conversion subtraction may be used to
   40  reduce  the taxpayer's tax on allocated business income to the higher of
   41  the tax on the capital base under paragraph (b) of this  subdivision  or
   42  the  fixed dollar minimum under paragraph (d) of this subdivision. [Any]
   43  UNLESS THE TAXPAYER HAS MADE THE ELECTION PROVIDED FOR IN ITEM  (IV)  OF
   44  SUBCLAUSE  TWO OF THIS CLAUSE, ANY amount of unused subtraction shall be
   45  carried forward to subsequent tax year or years until  [tax]  THE  PRIOR
   46  NET  OPERATING LOSS CONVERSION SUBTRACTION POOL IS EXHAUSTED, BUT FOR NO
   47  LONGER THAN TWENTY TAXABLE years OR THE TAXABLE  YEAR  beginning  on  or
   48  after  January first, TWO THOUSAND THIRTY-FIVE BUT BEFORE JANUARY FIRST,
   49  two thousand thirty-six, WHICHEVER COMES FIRST.    Such  amount  carried
   50  forward  shall not be subject to the one-tenth limitation for the subse-
   51  quent tax year or years. However, if the taxpayer elects to compute  its
   52  prior net operating loss conversion subtraction pursuant to item (IV) of
   53  subclause  two  of this clause, the taxpayer shall not carry forward any
   54  UNUSED amount of such subtraction [beyond its] TO ANY tax year beginning
   55  on or after [January first, two thousand  sixteen  and  before]  January
   56  first, two thousand seventeen.
       S. 4209                            68
    1    S  15.  The opening paragraph of subparagraph (ix) of paragraph (a) of
    2  subdivision 1 of section 210 of the tax law, as added by section  12  of
    3  part A of chapter 59 of the laws of 2014, is amended to read as follows:
    4    In  computing the business income base, a net operating loss deduction
    5  shall be allowed. A net operating loss deduction is the  amount  of  net
    6  operating loss or losses from one or more taxable years that are carried
    7  forward  OR  CARRIED  BACK to a particular [income] TAXABLE year.  A net
    8  operating loss is the amount of a business loss incurred in a particular
    9  tax year multiplied by the apportionment factor for that year as  deter-
   10  mined  under  section two hundred ten-A of this article. The maximum net
   11  operating LOSS deduction that is allowed in a taxable year is the amount
   12  that reduces the taxpayer's  tax  on  [allocated]  APPORTIONED  business
   13  income  to the higher of the tax on the capital base or the fixed dollar
   14  minimum.  Such deduction and loss are determined in accordance with  the
   15  following:
   16    S  16. Clauses 4 and 6 of subparagraph (ix) of paragraph (a) of subdi-
   17  vision 1 or section 210 of the tax law, as added by section 12 of part A
   18  of chapter 59 of the laws of 2014, are amended to read as follows:
   19    (4) [A net operating loss may be carried forward to each of the twenty
   20  taxable years following the taxable year of the loss.  A  net  operating
   21  loss  may  be  carried back to each of the three taxable years preceding
   22  the taxable year of the loss; provided, however no loss can  be  carried
   23  back  to  a  tax year prior to a tax year beginning on or after January,
   24  first, two thousand fifteen. A taxpayer must apply both of these limita-
   25  tions in computing such net operating loss deduction.] A  NET  OPERATING
   26  LOSS  MAY BE CARRIED BACK THREE TAXABLE YEARS PRECEDING THE TAXABLE YEAR
   27  OF THE LOSS. HOWEVER NO LOSS CAN BE  CARRIED  BACK  TO  A  TAXABLE  YEAR
   28  BEGINNING  BEFORE JANUARY FIRST, TWO THOUSAND FIFTEEN. THE LOSS IS FIRST
   29  CARRIED TO THE EARLIEST OF THE THREE TAXABLE YEARS. IF IT IS NOT ENTIRE-
   30  LY USED IN THAT YEAR, IT IS CARRIED TO THE SECOND TAXABLE YEAR PRECEDING
   31  THE LOSS YEAR, AND ANY REMAINING AMOUNT IS CARRIED TO THE  TAXABLE  YEAR
   32  IMMEDIATELY  PRECEDING  THE  LOSS  YEAR.  ANY UNUSED AMOUNT OF LOSS THEN
   33  REMAINING MAY BE CARRIED FORWARD FOR AS MANY  AS  TWENTY  TAXABLE  YEARS
   34  FOLLOWING  THE  LOSS  YEAR.  LOSSES  CARRIED FORWARD ARE CARRIED FORWARD
   35  FIRST TO THE TAXABLE YEAR IMMEDIATELY FOLLOWING THE LOSS YEAR,  THEN  TO
   36  THE  SECOND  TAXABLE  YEAR FOLLOWING THE LOSS YEAR, AND THEN TO THE NEXT
   37  IMMEDIATELY SUBSEQUENT TAXABLE YEAR OR YEARS UNTIL THE LOSS IS  USED  UP
   38  OR  THE  TWENTIETH TAXABLE YEAR FOLLOWING THE LOSS YEAR, WHICHEVER COMES
   39  FIRST.
   40    (6) Where there are two or more allocated  net  operating  losses,  or
   41  portions  thereof, carried BACK OR CARRIED forward to be deducted in one
   42  particular tax year from allocated business income, the  earliest  allo-
   43  cated loss incurred must be applied first.
   44    S  17.  Subparagraph (ix) of paragraph (a) of subdivision 1 of section
   45  210 of the tax law is amended by adding  a  new  clause  7  to  read  as
   46  follows:
   47    (7)  A  TAXPAYER  MAY  ELECT TO WAIVE THE ENTIRE CARRYBACK PERIOD WITH
   48  RESPECT TO A NET OPERATING LOSS. SUCH  ELECTION  MUST  BE  MADE  ON  THE
   49  TAXPAYER'S  ORIGINAL  TIMELY  FILED  RETURN  (DETERMINED  WITH REGARD TO
   50  EXTENSIONS) FOR THE TAXABLE YEAR OF THE NET OPERATING LOSS FOR WHICH THE
   51  ELECTION IS TO BE IN EFFECT. ONCE AN ELECTION  IS  MADE  FOR  A  TAXABLE
   52  YEAR, IT SHALL BE IRREVOCABLE FOR THAT TAXABLE YEAR. A SEPARATE ELECTION
   53  MUST BE MADE FOR EACH LOSS YEAR. THIS ELECTION APPLIES TO ALL MEMBERS OF
   54  A COMBINED GROUP.
       S. 4209                            69
    1    S 18. Paragraph (b) of subdivision 1 of section 210 of the tax law, as
    2  amended  by  section  12 of part A of chapter 59 of the laws of 2014, is
    3  amended to read as follows:
    4    (b) Capital base. (1) The amount prescribed by this paragraph shall be
    5  computed at .15 percent for each dollar of the taxpayer's total business
    6  capital, or the portion thereof allocated within the state as hereinaft-
    7  er  provided for taxable years beginning before January first, two thou-
    8  sand sixteen. However, in the case of a cooperative housing  corporation
    9  as  defined  in  the internal revenue code, the applicable rate shall be
   10  .04 percent until taxable years beginning on or after January first, two
   11  thousand twenty. The rate of tax for subsequent tax years  shall  be  as
   12  follows:  .125  percent  for taxable years beginning on or after January
   13  first, two thousand sixteen  and  before  January  first,  two  thousand
   14  seventeen;  .100 percent for taxable years beginning on or after January
   15  first, two thousand seventeen and before  January  first,  two  thousand
   16  eighteen;  .075  percent for taxable years beginning on or after January
   17  first, two thousand eighteen and  before  January  first,  two  thousand
   18  nineteen;  .050  percent for taxable years beginning on or after January
   19  first, two thousand nineteen and  before  January  first,  two  thousand
   20  twenty;  .025  percent  for  taxable years beginning on or after January
   21  first, two thousand twenty and before January first, two thousand  twen-
   22  ty-one;  and zero percent for years beginning on or after January first,
   23  two thousand twenty-one. The rate  of  tax  for  a  qualified  New  York
   24  manufacturer  [for tax years subsequent to taxable years beginning on or
   25  after January first, two thousand fifteen and before January first,  two
   26  thousand  sixteen]  shall be .132 PERCENT FOR TAXABLE YEARS BEGINNING ON
   27  OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN AND BEFORE  JANUARY  FIRST,
   28  TWO  THOUSAND  SIXTEEN,  .106  percent for taxable years beginning on or
   29  after January first, two thousand sixteen and before January first,  two
   30  thousand seventeen, .085 percent for taxable years beginning on or after
   31  January  first,  two  thousand  seventeen  and before January first, two
   32  thousand eighteen; .056 percent for taxable years beginning on or  after
   33  January first, two thousand eighteen and before January first, two thou-
   34  sand  nineteen;  .038  percent  for  taxable years beginning on or after
   35  January first, two thousand nineteen and before January first,  thousand
   36  twenty;  .019  percent  for  taxable years beginning on or after January
   37  first, two thousand twenty and before January first, two thousand  twen-
   38  ty-one;  and zero percent for years beginning on or after January first,
   39  two thousand twenty-one. In no event shall the amount prescribed by this
   40  paragraph exceed three hundred fifty thousand dollars for qualified  New
   41  York manufacturers and for all other taxpayers five million dollars.
   42    (2)  For  purposes  of  subparagraph  one  of this paragraph, the term
   43  "manufacturer" shall mean a taxpayer which during the  taxable  year  is
   44  principally  engaged  in the production of goods by manufacturing, proc-
   45  essing, assembling, refining, mining, extracting, farming,  agriculture,
   46  horticulture, floriculture, viticulture or commercial fishing. Moreover,
   47  for  purposes  of  computing  the capital base in a combined report, the
   48  combined group shall be considered a "manufacturer" for purposes of this
   49  subparagraph only if the combined group during the taxable year is prin-
   50  cipally engaged in the activities set forth in this subparagraph, or any
   51  combination thereof. A taxpayer or, IN THE CASE OF A COMBINED REPORT,  a
   52  combined  group  shall  be "principally engaged" in activities described
   53  above if, during the taxable year, more than fifty percent of the  gross
   54  receipts  of  the  taxpayer or combined group, respectively, are derived
   55  from receipts from the sale of goods produced  by  such  activities.  In
   56  computing  a  combined  group's  gross receipts, intercorporate receipts
       S. 4209                            70
    1  shall be eliminated. A "qualified New York manufacturer" is  a  manufac-
    2  turer that has property in New York that is described in subdivision one
    3  of  section [210-B] TWO HUNDRED TEN-B of this article and either (i) the
    4  adjusted  basis  of that property for federal income tax purposes at the
    5  close of the taxable year is at least one million dollars or (ii) all of
    6  its real and personal property is located in New York.  In  addition,  a
    7  "qualified  New York manufacturer" means a taxpayer that is defined as a
    8  qualified emerging technology company under paragraph (c) of subdivision
    9  one of section thirty-one hundred two-e of the  public  authorities  law
   10  regardless  of  the  ten million dollar limitation expressed in subpara-
   11  graph one of such paragraph.  A taxpayer or, in the case of  a  combined
   12  report,  a combined group, that does not satisfy the principally engaged
   13  test may be a qualified New York manufacturer if  the  taxpayer  or  the
   14  combined  group  employs  during  the taxable year at least two thousand
   15  five hundred employees in manufacturing in New York and the taxpayer  or
   16  the  combined group has property in the state used in manufacturing, the
   17  adjusted basis of which for federal income tax purposes at the close  of
   18  the taxable year is at least one hundred million dollars.
   19    S  19. Subparagraph 1 of paragraph (d) of subdivision 1 of section 210
   20  of the tax law, as amended by section 12 of part A of chapter 59 of  the
   21  laws of 2014, is amended to read as follows:
   22    (1)  (A) The amount prescribed by this paragraph for New York S corpo-
   23  rations, OTHER THAN NEW YORK S CORPORATIONS THAT ARE QUALIFIED NEW  YORK
   24  MANUFACTURERS OR QUALIFIED EMERGING TECHNOLOGY COMPANIES, will be deter-
   25  mined in accordance with the following table:
   26  If New York receipts are:                The fixed dollar minimum tax is:
   27   not more than $100,000                               $   25
   28   more than $100,000 but not over $250,000             $   50
   29   more than $250,000 but not over $500,000             $  175
   30   more than $500,000 but not over $1,000,000           $  300
   31   more than $1,000,000 but not over $5,000,000         $1,000
   32   more than $5,000,000 but not over $25,000,000        $3,000
   33   Over $25,000,000                                     $4,500
   34    (B)  PROVIDED FURTHER, THE AMOUNT PRESCRIBED BY THIS PARAGRAPH FOR NEW
   35  YORK S CORPORATIONS THAT ARE QUALIFIED NEW YORK MANUFACTURES, AS DEFINED
   36  IN SUBPARAGRAPH (VI) OF PARAGRAPH (A) OF THIS SUBDIVISION, AND  FOR  NEW
   37  YORK  S  CORPORATIONS  THAT  ARE QUALIFIED EMERGING TECHNOLOGY COMPANIES
   38  UNDER PARAGRAPH (C) OF SUBDIVISION ONE  OF  SECTION  THIRTY-ONE  HUNDRED
   39  TWO-E OF THE PUBLIC AUTHORITIES LAW REGARDLESS OF THE TEN MILLION DOLLAR
   40  LIMITATION  EXPRESSED IN SUBPARAGRAPH ONE OF SUCH PARAGRAPH (C), WILL BE
   41  DETERMINED IN ACCORDANCE WITH THE FOLLOWING TABLES.
   42  FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2015 AND BEFORE JANU-
   43  ARY 1, 2016:
   44  IF NEW YORK RECEIPTS ARE:                THE FIXED DOLLAR MINIMUM TAX IS:
   45   NOT MORE THAN $100,000                               $   22
   46   MORE THAN $100,000 BUT NOT OVER $250,000             $   44
   47   MORE THAN $250,000 BUT NOT OVER $500,000             $  153
   48   MORE THAN $500,000 BUT NOT OVER $1,000,000           $  263
   49   MORE THAN $1,000,000 BUT NOT OVER $5,000,000         $  877
   50   MORE THAN $5,000,000 BUT NOT OVER $25,000,000        $2,631
   51   OVER $25,000,000                                     $3,947
       S. 4209                            71
    1  FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2016 AND BEFORE JANU-
    2  ARY 1, 2018:
    3  IF NEW YORK RECEIPTS ARE:                THE FIXED DOLLAR MINIMUM TAX IS:
    4   NOT MORE THAN $100,000                               $   21
    5   MORE THAN $100,000 BUT NOT OVER $250,000             $   42
    6   MORE THAN $250,000 BUT NOT OVER $500,000             $  148
    7   MORE THAN $500,000 BUT NOT OVER $1,000,000           $  254
    8   MORE THAN $1,000,000 BUT NOT OVER $5,000,000         $  846
    9   MORE THAN $5,000,000 BUT NOT OVER $25,000,000        $2,538
   10   OVER $25,000,000                                     $3,807
   11  FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2018:
   12  IF NEW YORK RECEIPTS ARE:                THE FIXED DOLLAR MINIMUM TAX IS:
   13   NOT MORE THAN $100,000                               $   19
   14   MORE THAN $100,000 BUT NOT OVER $250,000             $   38
   15   MORE THAN $250,000 BUT NOT OVER $500,000             $  131
   16   MORE THAN $500,000 BUT NOT OVER $1,000,000           $  225
   17   MORE THAN $1,000,000 BUT NOT OVER $5,000,000         $  750
   18   MORE THAN $5,000,000 BUT NOT OVER $25,000,000        $2,250
   19   OVER $25,000,000                                     $3,375
   20    (C)  Provided  further,  the amount prescribed by this paragraph for a
   21  qualified New York manufacturer, as  defined  in  subparagraph  (vi)  of
   22  paragraph  (a)  of this subdivision, and a qualified emerging technology
   23  company under paragraph (c) of subdivision  one  of  section  thirty-one
   24  hundred  two-e  of  the  public  authorities  law  regardless of the ten
   25  million dollar limitation expressed in subparagraph one  of  such  para-
   26  graph  (c),  THAT IS NOT A NEW YORK S CORPORATION, will be determined in
   27  accordance with the following tables[:
   28  For tax years beginning on or after January 1, 2014 and  before  January
   29  1, 2015:
   30  If New York receipts are:                The fixed dollar minimum tax is:
   31   not more than $100,000                               $   23
   32   more than $100,000 but not over $250,000             $   68
   33   more than $250,000 but not over $500,000             $  159
   34   more than $500,000 but not over $1,000,000           $  454
   35   more than $1,000,000 but not over $5,000,000         $1,362
   36   more than $5,000,000 but not over $25,000,000        $3,178
   37   Over $25,000,000                                     $4,500]
   38  For  tax  years beginning on or after January 1, 2015 and before January
   39  1, 2016:
   40  If New York receipts are:                The fixed dollar minimum tax is:
   41   not more than $100,000                               $   22
   42   more than $100,000 but not over $250,000             $   66
   43   more than $250,000 but not over $500,000             $  153
   44   more than $500,000 but not over $1,000,000           $  439
   45   more than $1,000,000 but not over $5,000,000         $1,316
   46   more than $5,000,000 but not over $25,000,000        $3,070
   47   Over $25,000,000                                     $4,385
       S. 4209                            72
    1  For tax years beginning on or after January 1, 2016 and  before  January
    2  1, 2018:
    3  If New York receipts are:                The fixed dollar minimum tax is:
    4   not more than $100,000                               $   21
    5   more than $100,000 but not over $250,000             $   63
    6   more than $250,000 but not over $500,000             $  148
    7   more than $500,000 but not over $1,000,000           $  423
    8   more than $1,000,000 but not over $5,000,000         $1,269
    9   more than $5,000,000 but not over $25,000,000        $2,961
   10   Over $25,000,000                                     $4,230
   11  For tax years beginning on or after January 1, 2018:
   12  If New York receipts are:                The fixed dollar minimum tax is:
   13   not more than $100,000                               $   19
   14   more than $100,000 but not over $250,000             $   56
   15   more than $250,000 but not over $500,000             $  131
   16   more than $500,000 but not over $1,000,000           $  375
   17   more than $1,000,000 but not over $5,000,000         $1,125
   18   more than $5,000,000 but not over $25,000,000        $2,625
   19   Over $25,000,000                                     $3,750
   20    (D) Otherwise, FOR ALL OTHER TAXPAYERS NOT COVERED BY CLAUSES (A), (B)
   21  AND  (C)  OF  THIS SUBPARAGRAPH, the amount prescribed by this paragraph
   22  will be determined in accordance with the following table:
   23  If New York receipts are:                The fixed dollar minimum tax is:
   24   not more than $100,000                               $   25
   25   more than $100,000 but not over $250,000             $   75
   26   more than $250,000 but not over $500,000             $  175
   27   more than $500,000 but not over $1,000,000           $  500
   28   more than $1,000,000 but not over $5,000,000         $1,500
   29   more than $5,000,000 but not over $25,000,000        $3,500
   30   more than $25,000,000 but not over $50,000,000       $5,000
   31   more than $50,000,000 but not over $100,000,000      $10,000
   32   more than $100,000,000 but not over $250,000,000     $20,000
   33   more than $250,000,000 but not over $500,000,000     $50,000
   34   more than $500,000,000 but not over $1,000,000,000   $100,000
   35   Over $1,000,000,000                                  $200,000
   36    (E) For purposes of this paragraph, New York receipts are the receipts
   37  included in the numerator of the apportionment factor  determined  under
   38  section two hundred ten-A for the taxable year.
   39    S 20. Paragraph (f) of subdivision 1 of section 210 of the tax law, as
   40  amended  by  section  12 of part A of chapter 59 of the laws of 2014, is
   41  amended to read as follows:
   42    (f) For purposes of this section, the term "small  business  taxpayer"
   43  shall  mean  a  taxpayer  (i) which has an entire net income of not more
   44  than three hundred ninety thousand dollars for the  taxable  year;  (ii)
   45  the  aggregate amount of money and other property received by the corpo-
   46  ration for stock, as a contribution to capital, and as paid-in  surplus,
   47  does  not  exceed  one  million  dollars;  (iii) which is not part of an
   48  affiliated group, as defined in section 1504  of  the  internal  revenue
   49  code,  unless such group, if it had filed a report under this article on
   50  a combined basis, would have  itself  qualified  as  a  "small  business
       S. 4209                            73
    1  taxpayer"  pursuant  to  this subdivision; and (iv) which has an average
    2  number of individuals, excluding general  executive  officers,  employed
    3  full-time  in the state during the taxable year of one hundred or fewer.
    4  If  the  taxable  period  to  which  subparagraph  (i) of this paragraph
    5  applies is less than twelve months, entire net income under such subpar-
    6  agraph shall be placed on an annual basis by multiplying the entire  net
    7  income  by twelve and dividing the result by the number of months in the
    8  period. For purposes of subparagraph (ii) of this paragraph, the  amount
    9  taken  into  account with respect to any property other than money shall
   10  be the amount equal to the adjusted basis to  the  corporation  of  such
   11  property  for  determining  gain,  reduced by any liability to which the
   12  property was subject or which was assumed by the corporation. The deter-
   13  mination under the preceding sentence shall be made as of the  time  the
   14  property  was  received by the corporation. For purposes of subparagraph
   15  [(iii)] (IV) of this [section] PARAGRAPH, "average  number  of  individ-
   16  uals, excluding general executive officers, employed full-time" shall be
   17  computed  by ascertaining the number of such individuals employed by the
   18  taxpayer on the thirty-first day of March, the thirtieth  day  of  June,
   19  the  thirtieth  day  of  September  and the thirty-first day of December
   20  during each taxable year or other applicable period, by adding  together
   21  the  number  of  such  individuals ascertained on each of such dates and
   22  dividing the sum so obtained by the number of such dates occurring with-
   23  in such taxable year or other applicable period. An individual  employed
   24  full-time  means an employee in a job consisting of at least thirty-five
   25  hours per week, or two or more employees who are in jobs  that  together
   26  constitute  the  equivalent of a job at least thirty-five hours per week
   27  (full-time equivalent). Full-time  equivalent  employees  in  the  state
   28  [includes] INCLUDE all employees regularly connected with or working out
   29  of an office or place of business of the taxpayer within the state.
   30    S  21.  Subdivision  1  of  section  210-A of the tax law, as added by
   31  section 16 of part A of chapter 59 of the laws of 2014,  is  amended  to
   32  read as follows:
   33    1.  General.  Business  income and capital shall be apportioned to the
   34  state by the apportionment factor determined pursuant to  this  section.
   35  The  apportionment  factor  is  a fraction, determined by including only
   36  those receipts, net income, net gains, and other items described in this
   37  section that are included in the computation of the taxpayer's  business
   38  income  (DETERMINED  WITHOUT  REGARD  TO  THE  MODIFICATION  PROVIDED IN
   39  SUBPARAGRAPH NINETEEN OF PARAGRAPH (A) OF SUBDIVISION  NINE  OF  SECTION
   40  TWO  HUNDRED  EIGHT OF THIS ARTICLE) for the taxable year. The numerator
   41  of the apportionment fraction shall be equal  to  the  sum  of  all  the
   42  amounts  required  to  be  included  in  the  numerator  pursuant to the
   43  provisions of this section and  the  denominator  of  the  apportionment
   44  fraction  shall  be  equal  to the sum of all the amounts required to be
   45  included in the denominator pursuant to the provisions of this section.
   46    S 22. Paragraph (c) of subdivision 2 of section 210-A of the tax  law,
   47  as  added  by section 16 of part A of chapter 59 of the laws of 2014, is
   48  amended to read as follows:
   49    (c) Receipts from sales of tangible personal property and  electricity
   50  that  are  traded as commodities, as [described] THE TERM "COMMODITY" IS
   51  DEFINED in section 475 of the internal revenue code, are included in the
   52  apportionment fraction in accordance with clause (I) of subparagraph two
   53  of paragraph (a) of subdivision five of this section.
   54    S 23. Paragraph 1 of paragraph (a) of subdivision 5 of  section  210-A
   55  of  the  tax  law, as added by section 16 of part A of chapter 59 of the
   56  laws of 2014, is amended to read as follows:
       S. 4209                            74
    1    (1) Fixed percentage method for qualified  financial  instruments.  In
    2  determining  the  inclusion  of  receipts  and  net gains from qualified
    3  financial instruments in the apportionment fraction, taxpayers may elect
    4  to use the fixed percentage method described in  this  subparagraph  for
    5  qualified financial instruments. The election is irrevocable, applies to
    6  all qualified financial instruments, and must be made on an annual basis
    7  on  the taxpayer's original, timely filed return. If the taxpayer elects
    8  the fixed percentage method, then all income, gain  or  loss,  INCLUDING
    9  MARKED  TO MARKET NET GAINS AS DEFINED IN CLAUSE (J) OF SUBPARAGRAPH TWO
   10  OF THIS PARAGRAPH,  from  qualified  financial  instruments  constitutes
   11  business income, gain or loss. If the taxpayer does not elect to use the
   12  fixed percentage method, then receipts and net gains are included in the
   13  apportionment  fraction  in accordance with the customer sourcing method
   14  described in  subparagraph  two  of  this  paragraph.  Under  the  fixed
   15  percentage  method, eight percent of all net income (not less than zero)
   16  from qualified financial instruments is included in the numerator of the
   17  apportionment fraction. All net income (not less than zero) from  quali-
   18  fied  financial instruments is included in the denominator of the appor-
   19  tionment fraction.
   20    S 24. Subclause (iv) of clause (A) of subparagraph 2 of paragraph  (a)
   21  of subdivision 5 of section 210-A of the tax law, as added by section 16
   22  of  part  A  of  chapter  59  of the laws of 2014, is amended to read as
   23  follows:
   24    (iv) Net gains (not less than zero) from sales of loans not secured by
   25  real property are included in the numerator of the  apportionment  frac-
   26  tion  as  provided  in  this subclause. The amount of net gains from the
   27  sale of loans not secured by real property included in the numerator  of
   28  the apportionment fraction is determined by multiplying the net gains by
   29  a  fraction, the numerator of which is the amount of gross proceeds from
   30  sales of loans not secured by real property to purchasers located within
   31  the state and the denominator of which is the amount of gross [receipts]
   32  PROCEEDS from sales of loans not secured by real property to  purchasers
   33  located within and without the state. Gross proceeds shall be determined
   34  after  the deduction of any cost incurred to acquire the loans but shall
   35  not be less than zero. Net gains (not less  than  zero)  from  sales  of
   36  loans  not  secured  by real property are included in the denominator of
   37  the apportionment fraction.
   38    S 25. Clause (A) of subparagraph 2 of paragraph (a) of  subdivision  5
   39  of section 210-A of the tax law is amended by adding a new subclause (v)
   40  to read as follows:
   41    (V)  FOR PURPOSES OF THIS SUBDIVISION, A LOAN IS SECURED BY REAL PROP-
   42  ERTY IF FIFTY PERCENT OR MORE OF THE VALUE OF  THE  COLLATERAL  USED  TO
   43  SECURE  THE  LOAN,  WHEN  VALUED AT FAIR MARKET VALUE AS OF THE TIME THE
   44  LOAN WAS ENTERED INTO, CONSISTS OF REAL PROPERTY.
   45    S 26. Subparagraph 2 of paragraph (a)  of  subdivision  5  of  section
   46  210-A  of  the  tax law is amended by adding a new clause (J) to read as
   47  follows:
   48    (J) MARKED TO MARKET NET GAINS.  (I)  FOR  PURPOSES  OF  THIS  CLAUSE,
   49  "MARKED  TO  MARKET"  MEAN THAT A FINANCIAL INSTRUMENT IS, UNDER SECTION
   50  475 OR SECTION 1256 OF THE INTERNAL REVENUE CODE, TREATED BY THE TAXPAY-
   51  ER AS SOLD FOR ITS FAIR MARKET VALUE ON THE LAST  BUSINESS  DAY  OF  THE
   52  TAXPAYER'S  TAXABLE YEAR. "MARKED TO MARKET GAIN OR LOSS" MEANS THE GAIN
   53  OR LOSS RECOGNIZED BY THE TAXPAYER UNDER SECTION 475 OR SECTION 1256  OF
   54  THE INTERNAL REVENUE CODE BECAUSE THE FINANCIAL INSTRUMENT IS TREATED AS
   55  SOLD  FOR  ITS FAIR MARKET VALUE ON THE LAST BUSINESS DAY OF THE TAXABLE
   56  YEAR.
       S. 4209                            75
    1    (II) THE AMOUNT OF MARKED TO MARKET NET GAINS  (NOT  LESS  THAN  ZERO)
    2  FROM EACH TYPE OF FINANCIAL INSTRUMENT THAT IS MARKED TO MARKET INCLUDED
    3  IN  THE  NUMERATOR OF THE APPORTIONMENT FRACTION IS DETERMINED BY MULTI-
    4  PLYING THE MARKED TO MARKET NET GAINS (BUT NOT LESS THAN ZERO) FROM SUCH
    5  TYPE  OF  THE FINANCIAL INSTRUMENT BY A FRACTION, THE NUMERATOR OF WHICH
    6  IS THE NUMERATOR OF THE APPORTIONMENT FRACTION FOR THE  NET  GAINS  FROM
    7  THAT TYPE OF FINANCIAL INSTRUMENT DETERMINED UNDER THE APPLICABLE CLAUSE
    8  OF  THIS SUBPARAGRAPH AND THE DENOMINATOR OF WHICH IS THE DENOMINATOR OF
    9  THE APPORTIONMENT FRACTION FOR THE NET GAINS FOR THAT TYPE OF  FINANCIAL
   10  INSTRUMENT  DETERMINED UNDER THE APPLICABLE CLAUSE OF THIS SUBPARAGRAPH.
   11  MARKED TO MARKET NET GAINS (NOT LESS THAN ZERO) FROM  FINANCIAL  INSTRU-
   12  MENTS  FOR  WHICH  THE NUMERATOR OF THE APPORTIONMENT FRACTION IS DETER-
   13  MINED UNDER THE IMMEDIATELY  PRECEDING  SENTENCE  ARE  INCLUDED  IN  THE
   14  DENOMINATOR OF THE APPORTIONMENT FRACTION.
   15    (III)  IF THE TYPE OF FINANCIAL INSTRUMENT THAT IS MARKED TO MARKET IS
   16  NOT OTHERWISE SOURCED BY THE TAXPAYER UNDER THIS SUBPARAGRAPH, OR IF THE
   17  TAXPAYER HAS A NET LOSS FROM THE SALES OF THAT TYPE OF FINANCIAL INSTRU-
   18  MENT UNDER THE APPLICABLE CLAUSE OF THIS  SUBPARAGRAPH,  THE  AMOUNT  OF
   19  MARKED TO MARKET NET GAINS (NOT LESS THAN ZERO) FROM THAT TYPE OF FINAN-
   20  CIAL  INSTRUMENT INCLUDED IN THE NUMERATOR OF THE APPORTIONMENT FRACTION
   21  IS DETERMINED BY MULTIPLYING THE MARKED TO MARKET  NET  GAINS  (BUT  NOT
   22  LESS  THAN  ZERO)  FROM THAT TYPE OF FINANCIAL INSTRUMENT BY A FRACTION,
   23  THE NUMERATOR OF WHICH IS THE SUM OF THE AMOUNT OF RECEIPTS INCLUDED  IN
   24  THE NUMERATOR OF THE APPORTIONMENT FRACTION UNDER CLAUSES (A), (B), (C),
   25  (D),  (E), (F), (G), (H) AND (I) OF THIS SUBPARAGRAPH AND SUBCLAUSE (II)
   26  OF THIS CLAUSE, AND THE DENOMINATOR OF WHICH IS THE SUM OF THE AMOUNT OF
   27  RECEIPTS INCLUDED IN THE DENOMINATOR OF THE APPORTIONMENT FRACTION UNDER
   28  CLAUSES (A), (B), (C), (D), (E), (F), (G), (H)  AND  (I)  AND  SUBCLAUSE
   29  (II) OF THIS CLAUSE. MARKED TO MARKET NET GAINS (NOT LESS THAN ZERO) FOR
   30  WHICH  THE  AMOUNT  TO BE INCLUDED IN THE NUMERATOR OF THE APPORTIONMENT
   31  FRACTION IS DETERMINED UNDER  THE  IMMEDIATELY  PRECEDING  SENTENCE  ARE
   32  INCLUDED IN THE DENOMINATOR OF THE APPORTIONMENT FRACTION.
   33    S  27. Paragraph (e) of subdivision 5 of section 210-A of the tax law,
   34  as added by section 16 of part A of chapter 59 of the laws of  2014,  is
   35  amended to read as follows:
   36    (e) For purposes of this subdivision, a taxpayer shall use the follow-
   37  ing hierarchy to determine the commercial domicile of a business entity,
   38  based on the information known to the taxpayer or information that would
   39  be  known  upon  reasonable  inquiry:  (i) [the location of the treasury
   40  function of the business  entity;  (ii)]  the  seat  of  management  and
   41  control  of the business entity; and [(iii)] (II) the billing address of
   42  the business entity in the taxpayer's records. The taxpayer  must  exer-
   43  cise due diligence before rejecting [a] THE FIRST method in this hierar-
   44  chy and proceeding to the next method.
   45    S 28. Section 210-A of the tax law is amended by adding a new subdivi-
   46  sion 6-a to read as follows:
   47    6-A.  RECEIPTS FROM THE OPERATION OF VESSELS. RECEIPTS FROM THE OPERA-
   48  TION OF VESSELS ARE INCLUDED IN THE NUMERATOR OF THE APPORTIONMENT FRAC-
   49  TION AS FOLLOWS. THE AMOUNT OF RECEIPTS FROM THE  OPERATION  OF  VESSELS
   50  INCLUDED IN THE NUMERATOR OF THE APPORTIONMENT FRACTION IS DETERMINED BY
   51  MULTIPLYING  THE AMOUNT OF SUCH RECEIPTS BY A FRACTION, THE NUMERATOR OF
   52  WHICH IS THE AGGREGATE NUMBER OF WORKING DAYS OF THE  VESSELS  OWNED  OR
   53  LEASED  BY  THE  TAXPAYER  IN TERRITORIAL WATERS OF THE STATE DURING THE
   54  PERIOD COVERED BY THE TAXPAYER'S REPORT AND THE DENOMINATOR OF WHICH  IS
   55  THE  AGGREGATE  NUMBER OF WORKING DAYS OF ALL VESSELS OWNED OR LEASED BY
   56  THE TAXPAYER DURING SUCH PERIOD.
       S. 4209                            76
    1    S 29. The opening paragraph of clause (A) of subparagraph 1  of  para-
    2  graph  (b) of subdivision 7 of section 210-A of the tax law, as added by
    3  section 16 of part A of chapter 59 of the laws of 2014,  is  amended  to
    4  read as follows:
    5    The  portion  of  receipts of a taxpayer from aviation services (other
    6  than services described  in  paragraph  (a)  of  this  subdivision,  BUT
    7  INCLUDING  THE  RECEIPTS  OF  A  QUALIFIED  AIR FREIGHT FORWARDER) to be
    8  included in the numerator of the apportionment fraction shall be  deter-
    9  mined  by  multiplying  its  receipts  from  such aviation services by a
   10  percentage which is equal to the arithmetic  average  of  the  following
   11  three percentages:
   12    S  30.  Paragraph (b) of subdivision 7 of section 210-A of the tax law
   13  is amended by adding a new subparagraph 3 to read as follows:
   14    (3) A CORPORATION IS A QUALIFIED AIR FREIGHT FORWARDER WITH RESPECT TO
   15  ANOTHER CORPORATION:
   16    (A) IF IT OWNS OR CONTROLS EITHER DIRECTLY OR INDIRECTLY  ALL  OF  THE
   17  CAPITAL  STOCK OF SUCH OTHER CORPORATION, OR IF ALL OF ITS CAPITAL STOCK
   18  IS OWNED OR CONTROLLED EITHER  DIRECTLY  OR  INDIRECTLY  BY  SUCH  OTHER
   19  CORPORATION,  OR  IF  ALL  OF  THE CAPITAL STOCK OF BOTH CORPORATIONS IS
   20  OWNED OR CONTROLLED EITHER DIRECTLY OR INDIRECTLY BY THE SAME INTERESTS,
   21    (B) IF IT IS PRINCIPALLY  ENGAGED  IN  THE  BUSINESS  OF  AIR  FREIGHT
   22  FORWARDING, AND
   23    (C)  IF  ITS AIR FREIGHT FORWARDING BUSINESS IS CARRIED ON PRINCIPALLY
   24  WITH THE AIRLINE OR AIRLINES OPERATED BY SUCH OTHER CORPORATION.
   25    S 31. Subparagraph (i) of paragraph (b) and paragraph (d) of  subdivi-
   26  sion 1 of section 210-B of the tax law, as added by section 17 of part A
   27  of chapter 59 of the laws of 2014, are amended to read as follows:
   28    (i)  A  credit shall be allowed under this subdivision with respect to
   29  tangible personal property and other tangible property, including build-
   30  ings and structural components  of  buildings,  which  are:  depreciable
   31  pursuant  to  section  one  hundred  sixty-seven of the internal revenue
   32  code, have a useful life of four years or more, are acquired by purchase
   33  as defined in section one  hundred  seventy-nine  (d)  of  the  internal
   34  revenue code, have a situs in this state and are (A) principally used by
   35  the  taxpayer  in  the production of goods by manufacturing, processing,
   36  assembling, refining, mining, extracting, farming,  agriculture,  horti-
   37  culture, floriculture, viticulture or commercial fishing, (B) industrial
   38  waste  treatment facilities or air pollution control facilities, used in
   39  the taxpayer's trade or business, (C) research and development property,
   40  or (D) principally used in the ordinary course of the  taxpayer's  trade
   41  or  business  as  a  broker or dealer in connection with the purchase or
   42  sale (which shall include but not be limited to the  issuance,  entering
   43  into,  assumption,  offset,  assignment,  termination,  or  transfer) of
   44  stocks, bonds or other securities as defined  in  section  four  hundred
   45  seventy-five  (c)(2)  of the Internal Revenue Code, or of commodities as
   46  defined in section four hundred seventy-five (e) of the Internal Revenue
   47  Code, (E) principally used in the  ordinary  course  of  the  taxpayer's
   48  trade  or business of providing investment advisory services for a regu-
   49  lated investment company as defined in section eight  hundred  fifty-one
   50  of the Internal Revenue Code, or lending, loan arrangement or loan orig-
   51  ination  services  to  customers in connection with the purchase or sale
   52  (which shall include but not be limited to the issuance, entering  into,
   53  assumption,  offset, assignment, termination, or transfer) of securities
   54  as defined in section four hundred seventy-five (c)(2) of  the  Internal
   55  Revenue  Code,  (F) [originally] PRINCIPALLY used in the ordinary course
   56  of the taxpayer's business as an exchange registered as a national secu-
       S. 4209                            77
    1  rities exchange within the meaning of sections 3(a)(1) and 6(a)  of  the
    2  Securities  Exchange  Act  of  1934  or  a  board of trade as defined in
    3  [section 1410(a)(1) of the  New  York  Not-for-Profit  Corporation  Law]
    4  SUBPARAGRAPH ONE OF PARAGRAPH (A) OF SECTION FOURTEEN HUNDRED TEN OF THE
    5  NOT-FOR-PROFIT  CORPORATION  LAW or as an entity that is wholly owned by
    6  one or more such national securities exchanges or boards  of  trade  and
    7  that  provides  automation or technical services thereto, or (G) princi-
    8  pally used as a qualified film production facility  including  qualified
    9  film  production  facilities having a situs in an empire zone designated
   10  as such pursuant to article eighteen-B of  the  general  municipal  law,
   11  where  the taxpayer is providing three or more services to any qualified
   12  film production company using the facility, including such services as a
   13  studio lighting grid, lighting  and  grip  equipment,  multi-line  phone
   14  service, broadband information technology access, industrial scale elec-
   15  trical  capacity,  food services, security services, and heating, venti-
   16  lation and air conditioning. FOR PURPOSES OF CLAUSES (D), (E) AND (F) OF
   17  THIS SUBPARAGRAPH, PROPERTY PURCHASED BY A TAXPAYER  AFFILIATED  WITH  A
   18  REGULATED  BROKER, DEALER, REGISTERED INVESTMENT ADVISOR, NATIONAL SECU-
   19  RITIES EXCHANGE OR BOARD OF TRADE, IS ALLOWED A CREDIT UNDER THIS SUBDI-
   20  VISION IF THE PROPERTY IS USED BY ITS AFFILIATED REGULATED BROKER, DEAL-
   21  ER, REGISTERED INVESTMENT ADVISOR, NATIONAL SECURITIES EXCHANGE OR BOARD
   22  OF TRADE IN ACCORDANCE WITH THIS SUBDIVISION. FOR PURPOSES OF  DETERMIN-
   23  ING  IF THE PROPERTY IS PRINCIPALLY USED IN QUALIFYING USES, THE USES BY
   24  THE TAXPAYER DESCRIBED IN CLAUSES (D) AND (E) OF THIS  SUBPARAGRAPH  MAY
   25  BE  AGGREGATED.  IN  ADDITION,  THE USES BY THE TAXPAYER, ITS AFFILIATED
   26  REGULATED BROKER, DEALER AND REGISTERED INVESTMENT ADVISOR UNDER  EITHER
   27  OR BOTH OF THOSE CLAUSES MAY BE AGGREGATED. Provided, however, a taxpay-
   28  er  shall not be allowed the credit provided by clauses (D), (E) and (F)
   29  of this subparagraph unless THE PROPERTY  IS  FIRST  PLACED  IN  SERVICE
   30  BEFORE  OCTOBER  FIRST,  TWO  THOUSAND FIFTEEN AND (i) eighty percent or
   31  more of the employees performing the administrative  and  support  func-
   32  tions resulting from or related to the qualifying uses of such equipment
   33  are  located  in this state or (ii) the average number of employees that
   34  perform the administrative  and  support  functions  resulting  from  or
   35  related to the qualifying uses of such equipment and are located in this
   36  state  during  the taxable year for which the credit is claimed is equal
   37  to or greater than ninety-five percent of the average number of  employ-
   38  ees  that  perform  these functions and are located in this state during
   39  the thirty-six months immediately preceding the year for which the cred-
   40  it is claimed, or (iii) the number of employees located  in  this  state
   41  during  the  taxable year for which the credit is claimed is equal to or
   42  greater than ninety percent of the number of employees located  in  this
   43  state on December thirty-first, nineteen hundred ninety-eight or, if the
   44  taxpayer  was  not  a calendar year taxpayer in nineteen hundred ninety-
   45  eight, the last day of its first  taxable  year  ending  after  December
   46  thirty-first,  nineteen  hundred  ninety-eight.  If the taxpayer becomes
   47  subject to tax in this state after the taxable year beginning  in  nine-
   48  teen  hundred ninety-eight, then the taxpayer is not required to satisfy
   49  the employment test provided in the preceding sentence of this  subpara-
   50  graph  for  its first taxable year. For purposes of clause (iii) of this
   51  subparagraph the employment test will be based on the number of  employ-
   52  ees  located in this state on the last day of the first taxable year the
   53  taxpayer is subject to tax in this state.  If the uses of  the  property
   54  must be aggregated to determine whether the property is principally used
   55  in  qualifying  uses, then either each affiliate using the property must
   56  satisfy this employment test or this employment test must  be  satisfied
       S. 4209                            78
    1  through the aggregation of the employees of the taxpayer, its affiliated
    2  regulated  broker,  dealer,  and registered investment adviser using the
    3  property. For purposes of this subdivision, the term "goods"  shall  not
    4  include electricity.
    5    (d) Except as otherwise provided in this paragraph, the credit allowed
    6  under this subdivision for any taxable year shall not reduce the tax due
    7  for  such  year  to  less  than the [higher of the amounts prescribed in
    8  paragraphs (c) and] FIXED DOLLAR MINIMUM AMOUNT PRESCRIBED IN  PARAGRAPH
    9  (d)  of  subdivision  one  of  [this]  section  TWO  HUNDRED TEN OF THIS
   10  ARTICLE. However, if the amount of credit allowable under this  subdivi-
   11  sion  for  any  taxable  year  reduces  the tax to such amount OR IF THE
   12  TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED  DOLLAR  MINIMUM  AMOUNT,
   13  any  amount  of  credit  allowed  for a taxable year commencing prior to
   14  January first, nineteen hundred eighty-seven and not deductible in  such
   15  taxable  year may be carried over to the following year or years and may
   16  be deducted from the taxpayer's tax for such year or  years  but  in  no
   17  event  shall  such credit be carried over to taxable years commencing on
   18  or after January first, two thousand  two,  and  any  amount  of  credit
   19  allowed  for  a taxable year commencing on or after January first, nine-
   20  teen hundred eighty-seven and not deductible in such year may be carried
   21  over to the fifteen taxable years next following such taxable  year  and
   22  may  be deducted from the taxpayer's tax for such year or years. In lieu
   23  of such carryover, any such taxpayer which qualifies as a  new  business
   24  under  paragraph  [(j)]  (F)  of this subdivision may elect to treat the
   25  amount of such carryover as an overpayment of  tax  to  be  credited  or
   26  refunded in accordance with the provisions of section ten hundred eight-
   27  y-six  of  this chapter, provided, however, the provisions of subsection
   28  (c) of section ten hundred eighty-eight of this chapter notwithstanding,
   29  no interest shall be paid thereon.
   30    S 32. Subdivision 27 of section 210-B of the  tax  law,  as  added  by
   31  section  17  of  part A of chapter 59 of the laws of 2014, is amended to
   32  read as follows:
   33    27. Credits of New York S corporations. (a)  General.  Notwithstanding
   34  the  provisions  of  this section, no carryover of credit allowable in a
   35  New York C year shall be deducted from the tax otherwise due under  this
   36  article  in  a  New York S year, and no credit allowable in a New York S
   37  year, or carryover of such  credit,  shall  be  deducted  from  the  tax
   38  imposed  by this article. However, a New York S year shall be treated as
   39  a taxable year for purposes of determining the number of  taxable  years
   40  to which a credit may be carried over under this section.  Notwithstand-
   41  ing  the first sentence of this subdivision, however, the credit for the
   42  special additional mortgage recording tax shall be allowed  as  provided
   43  in  subdivision [fifteen] NINE of this section, and the carryover of any
   44  such credit shall be determined without regard to whether the credit  is
   45  carried from a New York C year to a New York S year or vice-versa.
   46    S  33.  Subdivision 1, subparagraphs (i) and (ii) of paragraph (d) and
   47  paragraphs (d-1) and (e) of subdivision 4, and subdivision 7 of  section
   48  210-C  of the tax law, as added by section 18 of part A of chapter 59 of
   49  the laws of 2014, are amended to read as follows:
   50    1. Tax. (A) The tax on a combined report shall be the highest  of  (i)
   51  the  combined  business income base multiplied by the tax rate specified
   52  in paragraph (a) of subdivision one of section two hundred ten  of  this
   53  article; (ii) the combined capital base multiplied by the tax rate spec-
   54  ified  in paragraph (b) of subdivision one of section two hundred ten of
   55  this article, but not exceeding the  limitation  provided  for  in  that
   56  paragraph (b); or (iii) the fixed dollar minimum that is attributable to
       S. 4209                            79
    1  the  designated  agent  of the combined group. In addition, the tax on a
    2  combined report shall include the fixed dollar minimum tax specified  in
    3  paragraph  (d)  of  subdivision  one  of section two hundred ten of this
    4  article for each member of the combined group, other than the designated
    5  agent, that is a taxpayer.
    6    (b)  The  combined  business income base is the amount of the combined
    7  business income of the combined group that is apportioned to the  state,
    8  reduced  by  any PRIOR NET OPERATING LOSS CONVERSION SUBTRACTION AND ANY
    9  net operating loss deduction for the combined group. The combined  capi-
   10  tal  base  is  the  amount of the combined capital of the combined group
   11  that is apportioned to the state.
   12    (i) A net  operating  loss  deduction  is  allowed  in  computing  the
   13  combined  business income base. Such deduction may reduce the tax on the
   14  combined business income base to the higher of the tax on  the  combined
   15  capital  base or the fixed dollar minimum amount that is attributable to
   16  the designated agent of the combined group.  A  combined  net  operating
   17  loss  deduction is equal to the amount of combined net operating loss or
   18  losses from one or more  taxable  years  that  are  carried  forward  OR
   19  CARRIED BACK to a particular [income] TAXABLE year. A combined net oper-
   20  ating  loss is the combined business loss incurred in a particular taxa-
   21  ble year multiplied by the combined apportionment factor for  that  year
   22  determined as provided in subdivision five of this section.
   23    (ii)  The combined net operating loss deduction and combined net oper-
   24  ating loss are also subject to the provisions contained in  clauses  one
   25  through [six] SEVEN of subparagraph (ix) of paragraph (a) of subdivision
   26  one of section two hundred ten of this article.
   27    (d-1)  A PRIOR net operating loss conversion subtraction is allowed in
   28  computing the combined business income base, as provided in subparagraph
   29  (viii) of paragraph (a) of subdivision one of section two hundred ten of
   30  this article. Such subtraction may reduce the tax on the combined  busi-
   31  ness  income  base to the higher of the tax on the combined capital base
   32  or the fixed dollar minimum amount that is attributable  to  the  desig-
   33  nated agent of the combined group.
   34    (e)  Any  election  made pursuant to paragraph (b) of subdivision six,
   35  [and] paragraphs (b) and (c) of subdivision six-a of section two hundred
   36  eight, AND ITEM (IV) OF SUBCLAUSE TWO  OF  CLAUSE  (B)  OF  SUBPARAGRAPH
   37  (VIII)  AND CLAUSE SEVEN OF SUBPARAGRAPH (IX) OF PARAGRAPH (A) OF SUBDI-
   38  VISION ONE OF SECTION TWO HUNDRED TEN of this article shall apply to all
   39  members of the combined group.
   40    7. Designated agent. Each combined group  shall  have  one  designated
   41  agent FOR THE COMBINED GROUP, which shall be a taxpayer. [The designated
   42  agent  is  the  parent corporation of the combined group. If there is no
   43  such parent corporation, or the parent corporation is  not  a  taxpayer,
   44  then  another  member  of  the  combined group that is a taxpayer may be
   45  appointed as the designated agent.] Only the designated agent may act on
   46  behalf of the members of the combined group for matters relating to  the
   47  combined report.
   48    S  34. Paragraph 1 of subdivision (c) of section 40 of the tax law, as
   49  added by section 4 of part A of chapter 68  of  the  laws  of  2013,  is
   50  amended to read as follows:
   51    (1)  ascertaining  the  percentage that the average value of the busi-
   52  ness's real and tangible personal property, whether owned or  rented  to
   53  it, in the tax-free NY area in which the business was located during the
   54  period  covered  by the taxpayer's report or return bears to the average
   55  value of the business's real and  tangible  personal  property,  whether
   56  owned  or  rented  to  it, within the state during such period; provided
       S. 4209                            80
    1  that the term "value of the business's real and tangible personal  prop-
    2  erty"  shall have the same meaning as such term has in [subparagraph one
    3  of] paragraph (a) of subdivision [three] TWO  of  section  [two  hundred
    4  ten] TWO HUNDRED NINE-B of this chapter; and
    5    S  35.  Clause  (ii) of subparagraph (B) of paragraph 2 of subdivision
    6  (d) of section 40 of the tax law, as added by section 4  of  part  A  of
    7  chapter 68 of the laws of 2013, is amended to read as follows:
    8    (ii)  For  purposes of article nine-A of this chapter, the term "part-
    9  ner's income from the partnership" means partnership  items  of  income,
   10  gain,  loss  and deduction, and New York modifications thereto, entering
   11  into [entire net] BUSINESS income [or minimum taxable  income]  and  the
   12  term  "partner's  entire  income" means [entire net] BUSINESS income [or
   13  minimum taxable income], allocated within the  state.  For  purposes  of
   14  article  twenty-two of this chapter, the term "partner's income from the
   15  partnership"  means  partnership  items  of  income,  gain,   loss   and
   16  deduction,  and  New  York modifications thereto, entering into New York
   17  adjusted gross income, and the term "partner's entire income" means  New
   18  York adjusted gross income.
   19    S 36. Subparagraph (C) of paragraph 2 of subdivision (d) of section 40
   20  of  the  tax  law,  as added by section 4 of part A of chapter 68 of the
   21  laws of 2013, is amended to read as follows:
   22    (C) (I) Where the taxpayer is a shareholder of a  New  York  S  corpo-
   23  ration  that is a business located in a tax-free NY area, the sharehold-
   24  er's tax factor shall be that portion of the amount determined in  para-
   25  graph  one of this subdivision that is attributable to the income of the
   26  S corporation. Such attribution shall be made  in  accordance  with  the
   27  ratio of the shareholder's income from the S corporation allocated with-
   28  in  the  state,  entering  into  New  York adjusted gross income, to the
   29  shareholder's New York adjusted gross income, or in accordance with such
   30  other methods as the commissioner may prescribe as providing  an  appor-
   31  tionment  that  reasonably reflects the portion of the shareholder's tax
   32  attributable to the income of such business. The income of the S  corpo-
   33  ration allocated within the state shall be determined by multiplying the
   34  income  of  the  S  corporation  by  [the]  A business allocation factor
   35  [computed under paragraph  (a)  of  subdivision  three  of  section  two
   36  hundred  ten  of this article without regard to subparagraph ten of such
   37  paragraph (a)] THAT SHALL BE DETERMINED IN CLAUSE (II) OF THIS  SUBPARA-
   38  GRAPH. In no event may the ratio so determined exceed 1.0.
   39    (II)  THE BUSINESS ALLOCATION FACTOR FOR PURPOSES OF THIS SUBPARAGRAPH
   40  SHALL BE COMPUTED BY ADDING TOGETHER THE PROPERTY  FACTOR  SPECIFIED  IN
   41  SUBCLAUSE  (I)  OF  THIS  CLAUSE, THE WAGE FACTOR SPECIFIED IN SUBCLAUSE
   42  (II) OF THIS  CLAUSE  AND  THE  APPORTIONMENT  FACTOR  DETERMINED  UNDER
   43  SECTION TWO HUNDRED TEN-A OF THIS CHAPTER AND DIVIDING BY THREE.
   44    (I)  THE  PROPERTY  FACTOR  SHALL  BE  DETERMINED  BY ASCERTAINING THE
   45  PERCENTAGE THAT THE AVERAGE VALUE OF THE BUSINESS'S  REAL  AND  TANGIBLE
   46  PERSONAL  PROPERTY,  WHETHER  OWNED  OR  RENTED  TO IT, WITHIN THE STATE
   47  DURING THE PERIOD COVERED BY THE TAXPAYER'S REPORT OR  RETURN  BEARS  TO
   48  THE AVERAGE VALUE OF THE BUSINESS'S REAL AND TANGIBLE PERSONAL PROPERTY,
   49  WHETHER  OWNED OR RENTED TO IT, WITHIN AND WITHOUT THE STATE DURING SUCH
   50  PERIOD; PROVIDED THAT THE TERM "VALUE OF THE BUSINESS'S REAL AND  TANGI-
   51  BLE  PERSONAL  PROPERTY" SHALL HAVE THE SAME MEANING AS SUCH TERM HAS IN
   52  PARAGRAPH (A) OF SUBDIVISION TWO OF SECTION TWO HUNDRED NINE-B  OF  THIS
   53  CHAPTER.
   54    (II)  THE WAGE FACTOR SHALL BE DETERMINED BY ASCERTAINING THE PERCENT-
   55  AGE THAT THE TOTAL WAGES, SALARIES AND OTHER  PERSONAL  SERVICE  COMPEN-
   56  SATION,  SIMILARLY  COMPUTED,  DURING  SUCH  PERIOD OF EMPLOYEES, EXCEPT
       S. 4209                            81
    1  GENERAL EXECUTIVE OFFICERS,  EMPLOYED  AT  THE  BUSINESS'S  LOCATION  OR
    2  LOCATIONS WITHIN THE STATE, BEARS TO THE TOTAL WAGES, SALARIES AND OTHER
    3  PERSONAL  SERVICE  COMPENSATION, SIMILARLY COMPUTED, DURING SUCH PERIOD,
    4  OF  ALL  THE  BUSINESS'S  EMPLOYEES WITHIN AND WITHOUT THE STATE, EXCEPT
    5  GENERAL EXECUTIVE OFFICERS.
    6    S 37. Subparagraph (B) of paragraph 3 of subdivision (d) of section 40
    7  of the tax law, as added by section 4 of part A of  chapter  68  of  the
    8  laws of 2013, is amended to read as follows:
    9    (B)  The  term  "income of the business located in a tax-free NY area"
   10  means [entire net] BUSINESS income [or minimum  taxable  income]  calcu-
   11  lated  as  if  the taxpayer was filing separately and the term "combined
   12  group's income" means [entire net] BUSINESS income [or  minimum  taxable
   13  income] as shown on the combined report, allocated within the state.
   14    S  38. Paragraph 1 of subdivision (e) of section 40 of the tax law, as
   15  added by section 4 of part A of chapter 68  of  the  laws  of  2013,  is
   16  amended to read as follows:
   17    (1) Article 9-A: section [210] 210-B, subdivision [47] 41.
   18    S  39. Paragraph 1 of subsection (i) of section 660 of the tax law, as
   19  amended by section 74 of part A of chapter 59 of the laws  of  2014,  is
   20  amended to read as follows:
   21    (1)  Notwithstanding the provisions in subsection (a) of this section,
   22  in the case of an eligible S corporation for which  the  election  under
   23  subsection  (a) of this section is not in effect for the current taxable
   24  year, the shareholders of an eligible S corporation are deemed  to  have
   25  made  that  election  effective  for the eligible S corporation's entire
   26  current taxable year, if the eligible S corporation's investment  income
   27  for  the  current taxable year is more than fifty percent of its federal
   28  gross income for such year. In determining WHETHER an eligible S [corpo-
   29  ration's investment income] CORPORATION IS  DEEMED  TO  HAVE  MADE  THAT
   30  ELECTION, the [investment] income of a qualified subchapter S subsidiary
   31  owned  directly  or  indirectly  by  the eligible S corporation shall be
   32  included WITH THE INCOME OF THE ELIGIBLE S CORPORATION.
   33    S 40. This act shall take effect immediately and shall be deemed to be
   34  in full force and effect on the same date as part A of chapter 59 of the
   35  laws of 2014.
   36                                   PART U
   37    Section 1. Paragraph 33 of subdivision (a) of section 1115 of the  tax
   38  law,  as  added  by  section  99 of part A of chapter 389 of the laws of
   39  1997, is amended to read as follows:
   40    (33) Wine or wine product, AND THE BOTTLES, CORKS,  CAPS,  AND  LABELS
   41  USED  TO  PACKAGE  SUCH  WINE OR WINE PRODUCT, furnished by the official
   42  agent of a farm winery, winery, wholesaler, or importer at a wine  tast-
   43  ing  held  in accordance with [section eighty of] the alcoholic beverage
   44  control law to a customer or prospective customer who consumes such wine
   45  at such wine tasting.
   46    S 2. Section 1118 of the tax law is amended by adding a  new  subdivi-
   47  sion (13) to read as follows:
   48    (13) IN RESPECT TO THE USE OF THE FOLLOWING ITEMS AT A TASTING HELD BY
   49  A  LICENSED  BREWERY, FARM BREWERY, CIDER PRODUCER, FARM CIDERY, DISTIL-
   50  LERY OR FARM  DISTILLERY  IN  ACCORDANCE  WITH  THE  ALCOHOLIC  BEVERAGE
   51  CONTROL  LAW:  (I) THE ALCOHOLIC BEVERAGE OR BEVERAGES AUTHORIZED BY THE
   52  ALCOHOLIC BEVERAGE CONTROL LAW TO BE FURNISHED AT NO CHARGE TO A CUSTOM-
   53  ER OR PROSPECTIVE CUSTOMER AT SUCH TASTING FOR CONSUMPTION AT SUCH TAST-
       S. 4209                            82
    1  ING; AND (II) BOTTLES, CORKS, CAPS AND LABELS USED TO PACKAGE SUCH ALCO-
    2  HOLIC BEVERAGES.
    3    S  3.  This  act  shall  take  effect  immediately, provided, however,
    4  section two of this act shall take effect June 1, 2015 and  shall  apply
    5  in accordance with the transition provisions of section 1106 and 1217 of
    6  the tax law.
    7                                   PART V
    8    Section  1. Paragraph 22 of subdivision (b) of section 1101 of the tax
    9  law, as amended by chapter 651 of the laws of 1999, is amended  to  read
   10  as follows:
   11    (22) (A) "Prepaid telephone calling service" means the right to exclu-
   12  sively  purchase  telecommunication  services,  that must be paid for in
   13  advance and enable the origination of one or more intrastate, interstate
   14  or international telephone calls using an access number (such as a  toll
   15  free  network access number) and/or authorization code, whether manually
   16  or electronically dialed, for which payment to a vendor must be made  in
   17  advance, whether or not that right is represented by the transfer by the
   18  vendor  to  the purchaser of an item of tangible personal property. SUCH
   19  TERM INCLUDES A PREPAID MOBILE CALLING SERVICE.  In  no  event  shall  a
   20  credit  card constitute a prepaid telephone calling service. If the sale
   21  or recharge of a prepaid telephone calling service does not  take  place
   22  at  the  vendor's place of business, it shall be conclusively determined
   23  to take place at the purchaser's shipping address or,  if  there  is  no
   24  item shipped, at the purchaser's billing address or the location associ-
   25  ated  with  the  purchaser's  mobile telephone number, OR, IF THE VENDOR
   26  DOES NOT HAVE THE ADDRESS OR THE LOCATION ASSOCIATED WITH THE CUSTOMER'S
   27  MOBILE TELEPHONE NUMBER, AT SUCH ADDRESS, AS APPROVED BY THE COMMISSION-
   28  ER, THAT REASONABLY REFLECTS THE CUSTOMER'S LOCATION AT THE TIME OF  THE
   29  SALE OR RECHARGE.
   30    (B)  "PREPAID MOBILE CALLING SERVICE" MEANS THE RIGHT TO USE A COMMER-
   31  CIAL MOBILE RADIO SERVICE, WHETHER OR NOT SOLD WITH  OTHER  PROPERTY  OR
   32  SERVICES,  THAT MUST BE PAID FOR IN ADVANCE AND IS SOLD IN PREDETERMINED
   33  UNITS OR DOLLARS THAT DECLINE WITH USE IN A KNOWN AMOUNT, WHETHER OR NOT
   34  THAT RIGHT IS REPRESENTED BY OR INCLUDES THE TRANSFER TO  THE  PURCHASER
   35  OF AN ITEM OF TANGIBLE PERSONAL PROPERTY.
   36    S 2. This act shall take effect immediately.
   37                                   PART W
   38                            Intentionally Omitted
   39                                   PART X
   40                            Intentionally Omitted
   41                                   PART Y
   42                            Intentionally Omitted
   43                                   PART Z
       S. 4209                            83
    1    Section  1.  Subdivision (ee) of section 1115 of the tax law, as added
    2  by chapter 306 of the laws of 2005, is amended to read as follows:
    3    (ee)  THE  FOLLOWING  SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1)
    4  Receipts from the retail sale of, AND CONSIDERATION GIVEN OR  CONTRACTED
    5  TO  BE  GIVEN  FOR,  OR FOR THE USE OF, residential solar energy systems
    6  equipment and [of] the service of  installing  such  systems  [shall  be
    7  exempt  from  tax under this article]. For the purposes of this subdivi-
    8  sion,  "residential  solar  energy  systems  equipment"  shall  mean  an
    9  arrangement  or  combination of components installed in a residence that
   10  utilizes solar radiation to produce energy designed to provide  heating,
   11  cooling,  hot  water  and/or electricity. Such arrangement or components
   12  shall not include equipment that is part of a non-solar energy system or
   13  which uses any sort of recreational facility or equipment as  a  storage
   14  medium.
   15    (2)  RECEIPTS  FROM  THE  SALE  OF  ELECTRICITY  BY A PERSON PRIMARILY
   16  ENGAGED IN THE SALE OF SOLAR ENERGY SYSTEM EQUIPMENT AND/OR  ELECTRICITY
   17  GENERATED  BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER WHICH
   18  SUCH ELECTRICITY IS GENERATED BY RESIDENTIAL SOLAR ENERGY SYSTEM  EQUIP-
   19  MENT  THAT  IS:  (A)  OWNED BY A PERSON OTHER THAN THE PURCHASER OF SUCH
   20  ELECTRICITY; (B) INSTALLED ON RESIDENTIAL PROPERTY OF THE  PURCHASER  OF
   21  SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER OR
   22  ELECTRICITY TO SUCH PROPERTY.
   23    S  2.  Subdivision  (ii) of section 1115 of the tax law, as amended by
   24  chapter 13 of the laws of 2013, is amended to read as follows:
   25    (ii) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER  THIS  ARTICLE:  (1)
   26  Receipts  from the retail sale of, AND CONSIDERATION GIVEN OR CONTRACTED
   27  TO BE GIVEN FOR, OR FOR THE USE  OF,  commercial  solar  energy  systems
   28  equipment  and  [of]  the  service  of installing such systems [shall be
   29  exempt from taxes imposed by sections eleven  hundred  five  and  eleven
   30  hundred  ten  of  this  article].  For the purposes of this subdivision,
   31  "commercial solar energy systems equipment" shall mean an arrangement or
   32  combination of components installed upon non-residential  premises  that
   33  utilize  solar  radiation to produce energy designed to provide heating,
   34  cooling, hot water and/or electricity. Such  arrangement  or  components
   35  shall not include equipment that is part of a non-solar energy system.
   36    (2)  RECEIPTS  FROM  THE  SALE  OF  ELECTRICITY  BY A PERSON PRIMARILY
   37  ENGAGED IN THE SALE OF SOLAR ENERGY SYSTEM EQUIPMENT AND/OR  ELECTRICITY
   38  GENERATED  BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER WHICH
   39  THE ELECTRICITY IS GENERATED BY COMMERCIAL SOLAR ENERGY SYSTEM EQUIPMENT
   40  THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER  OF  SUCH  ELEC-
   41  TRICITY;  (B) INSTALLED ON THE NON-RESIDENTIAL PREMISES OF THE PURCHASER
   42  OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
   43  OR ELECTRICITY TO SUCH PREMISES.
   44    S 3. Paragraphs 1 and 4 of subdivision (a) of section 1210 of the  tax
   45  law, paragraph 1 as amended by chapter 13 of the laws of 2012, and para-
   46  graph  4  as  amended by chapter 200 of the laws of 2009, are amended to
   47  read as follows:
   48    (1) Either, all of the taxes described in article twenty-eight of this
   49  chapter, at the same uniform rate, as to which taxes all  provisions  of
   50  the  local  laws, ordinances or resolutions imposing such taxes shall be
   51  identical, except as to rate and except as otherwise provided, with  the
   52  corresponding  provisions  in  such  article twenty-eight, including the
   53  definition and exemption provisions of  such  article,  so  far  as  the
   54  provisions  of  such  article twenty-eight can be made applicable to the
   55  taxes imposed by such city or  county  and  with  such  limitations  and
   56  special  provisions  as are set forth in this article. The taxes author-
       S. 4209                            84
    1  ized under this subdivision may not be  imposed  by  a  city  or  county
    2  unless  the  local law, ordinance or resolution imposes such taxes so as
    3  to include all portions and all types of  receipts,  charges  or  rents,
    4  subject  to  state  tax  under  sections  eleven hundred five and eleven
    5  hundred ten of this chapter, except as otherwise provided. (i) Any local
    6  law, ordinance or resolution enacted  by  any  city  of  less  than  one
    7  million  or by any county or school district, imposing the taxes author-
    8  ized by this subdivision, shall, notwithstanding any provision of law to
    9  the contrary, exclude from the operation of such local taxes  all  sales
   10  of  tangible  personal  property  for  use  or  consumption directly and
   11  predominantly in the production  of  tangible  personal  property,  gas,
   12  electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
   13  essing, generating, assembly, refining, mining or  extracting;  and  all
   14  sales of tangible personal property for use or consumption predominantly
   15  either  in  the  production  of tangible personal property, for sale, by
   16  farming or in a commercial horse boarding operation, or  in  both;  and,
   17  unless such city, county or school district elects otherwise, shall omit
   18  the  provision  for credit or refund contained in clause six of subdivi-
   19  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
   20  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
   21  city, county or school district, imposing the taxes authorized  by  this
   22  subdivision,  shall  omit the residential solar energy systems equipment
   23  AND ELECTRICITY exemption provided for in subdivision (ee), the  commer-
   24  cial  solar  energy systems equipment AND ELECTRICITY exemption provided
   25  for in subdivision (ii) and the clothing and footwear exemption provided
   26  for in paragraph thirty of subdivision (a)  of  section  eleven  hundred
   27  fifteen  of  this  chapter,  unless such city, county or school district
   28  elects otherwise as to either  such  residential  solar  energy  systems
   29  equipment  AND  ELECTRICITY  exemption,  such  commercial  solar  energy
   30  systems equipment AND ELECTRICITY exemption or such clothing  and  foot-
   31  wear exemption.
   32    (4)  Notwithstanding  any  other provision of law to the contrary, any
   33  local law enacted by any city of one million or more  that  imposes  the
   34  taxes authorized by this subdivision (i) may omit the exception provided
   35  in  subparagraph  (ii)  of paragraph three of subdivision (c) of section
   36  eleven hundred five of this chapter for receipts from  laundering,  dry-
   37  cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
   38  (ii) may impose the tax described in paragraph six of subdivision (c) of
   39  section eleven hundred five of this chapter at a rate in addition to the
   40  rate  prescribed  by this section not to exceed two percent in multiples
   41  of one-half of one percent; (iii) shall provide that the  tax  described
   42  in  paragraph  six  of subdivision (c) of section eleven hundred five of
   43  this chapter does not apply to facilities owned and operated by the city
   44  or an agency or instrumentality of the city or a public corporation  the
   45  majority  of  whose members are appointed by the chief executive officer
   46  of the city or the legislative body of the city or both  of  them;  (iv)
   47  shall  not include any tax on receipts from, or the use of, the services
   48  described in paragraph  seven  of  subdivision  (c)  of  section  eleven
   49  hundred  five  of  this chapter; (v) shall provide that, for purposes of
   50  the tax described in subdivision (e) of section eleven hundred  five  of
   51  this  chapter,  "permanent  resident"  means any occupant of any room or
   52  rooms in a hotel for at least one hundred eighty consecutive  days  with
   53  regard  to  the  period  of  such occupancy; (vi) may omit the exception
   54  provided in paragraph one of subdivision (f) of section  eleven  hundred
   55  five  of  this  chapter for charges to a patron for admission to, or use
   56  of, facilities for sporting activities in which the patron is  to  be  a
       S. 4209                            85
    1  participant,  such  as  bowling  alleys  and  swimming  pools; (vii) may
    2  provide the clothing and  footwear  exemption  in  paragraph  thirty  of
    3  subdivision  (a) of section eleven hundred fifteen of this chapter, and,
    4  notwithstanding  any provision of subdivision (d) of this section to the
    5  contrary, any local law providing for such exemption or  repealing  such
    6  exemption,  may  go into effect on any one of the following dates: March
    7  first, June first, September first or December first; (viii) shall  omit
    8  the  exemption  provided  in  paragraph  forty-one of subdivision (a) of
    9  section eleven hundred fifteen of this  chapter;  (ix)  shall  omit  the
   10  exemption  provided in subdivision (c) of section eleven hundred fifteen
   11  of this chapter insofar as it applies to fuel, gas, electricity, refrig-
   12  eration and steam, and gas, electric, refrigeration and steam service of
   13  whatever nature for use or consumption directly and exclusively  in  the
   14  production  of gas, electricity, refrigeration or steam; (x) shall omit,
   15  unless such city elects otherwise, the provision for  refund  or  credit
   16  contained  in  clause  six  of  subdivision (a) or in subdivision (d) of
   17  section eleven hundred  nineteen  of  this  chapter;  [and]  (xi)  shall
   18  provide  that  section  eleven  hundred  five-C of this chapter does not
   19  apply to such taxes, and shall tax receipts from every sale, other  than
   20  sales for resale, of gas service or electric service of whatever nature,
   21  including  the  transportation,  transmission  or distribution of gas or
   22  electricity, even if sold separately, at the rate set  forth  in  clause
   23  one  of subparagraph (i) of the opening paragraph of this section; (XII)
   24  SHALL OMIT, UNLESS SUCH CITY ELECTS OTHERWISE, THE EXEMPTION  FOR  RESI-
   25  DENTIAL  SOLAR  ENERGY  SYSTEMS  EQUIPMENT  AND  ELECTRICITY PROVIDED IN
   26  SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER;  AND
   27  (XIII)  SHALL OMIT, UNLESS SUCH CITY ELECTS OTHERWISE, THE EXEMPTION FOR
   28  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND  ELECTRICITY  PROVIDED  IN
   29  SUBDIVISION  (II) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER. ANY
   30  REFERENCE IN THIS CHAPTER OR IN ANY LOCAL LAW, ORDINANCE  OR  RESOLUTION
   31  ENACTED PURSUANT TO THE AUTHORITY OF THIS ARTICLE TO FORMER SUBDIVISIONS
   32  (N)  OR (P) OF THIS SECTION SHALL BE DEEMED TO BE A REFERENCE TO CLAUSES
   33  (XII) OR (XIII) OF THIS PARAGRAPH, RESPECTIVELY, AND ANY SUCH LOCAL LAW,
   34  ORDINANCE OR RESOLUTION THAT PROVIDES THE EXEMPTIONS  PROVIDED  IN  SUCH
   35  FORMER  SUBDIVISIONS  (N)  AND/OR (P) SHALL BE DEEMED INSTEAD TO PROVIDE
   36  THE  EXEMPTIONS  PROVIDED  IN  CLAUSES  (XII)  AND/OR  (XIII)  OF   THIS
   37  PARAGRAPH.
   38    S  4.  Paragraph  1 and subparagraph (i) of paragraph 3 of subdivision
   39  (b) of section 1210 of the tax law, paragraph 1 as amended by section 36
   40  of part S-1 of chapter 57 of the laws of 2009, and subparagraph  (i)  of
   41  paragraph  3 as amended by section 3 of part B of chapter 35 of the laws
   42  of 2006, are amended to read as follows:
   43    (1) Or, one or more of the taxes described in subdivisions  (b),  (d),
   44  (e)  and (f) of section eleven hundred five of this chapter, at the same
   45  uniform rate, including the transitional provisions  in  section  eleven
   46  hundred  six  of  this  chapter  covering  such taxes, but not the taxes
   47  described in subdivisions (a) and (c) of section eleven hundred five  of
   48  this  chapter. Provided, further, that where the tax described in subdi-
   49  vision (b) of section eleven hundred five of this  chapter  is  imposed,
   50  the  compensating  use  taxes  described  in clauses (E), (G) and (H) of
   51  subdivision (a) of section eleven hundred ten of this chapter shall also
   52  be imposed. Provided, further, that where the taxes described in  subdi-
   53  vision  (b) of section eleven hundred five are imposed, such taxes shall
   54  omit: (A) the provision for refund or credit  contained  in  subdivision
   55  (d)  of  section eleven hundred nineteen of this chapter with respect to
   56  such taxes described in such subdivision (b) of section  eleven  hundred
       S. 4209                            86
    1  five  unless such city or county elects to provide such provision or, if
    2  so elected, to repeal such provision;  (B)  THE  EXEMPTION  PROVIDED  IN
    3  PARAGRAPH  TWO  OF SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED FIFTEEN OF
    4  THIS  CHAPTER  UNLESS  SUCH COUNTY OR CITY ELECTS OTHERWISE; AND (C) THE
    5  EXEMPTION PROVIDED IN PARAGRAPH TWO OF SUBDIVISION (II) OF SECTION ELEV-
    6  EN HUNDRED FIFTEEN OF THIS CHAPTER, UNLESS SUCH COUNTY  OR  CITY  ELECTS
    7  OTHERWISE.
    8    (i) Notwithstanding any other provision of law to the contrary but not
    9  with  respect  to  cities  subject  to  the provisions of section eleven
   10  hundred eight of this chapter, any city or county, except a county whol-
   11  ly contained within a city, may provide that the tax  imposed,  pursuant
   12  to  this subdivision, by such city or county on the sale, other than for
   13  resale, of propane (except when sold in  containers  of  less  than  one
   14  hundred  pounds),  natural gas, electricity, steam and gas, electric and
   15  steam services of whatever nature used for residential purposes  and  on
   16  the  use  of  gas  or  electricity  used for residential purposes may be
   17  imposed at a lower rate than the uniform local rate imposed pursuant  to
   18  the  opening  paragraph  of this section, as long as such rate is one of
   19  the rates authorized by such paragraph  or  such  sale  or  use  may  be
   20  exempted  from such taxes. Provided, however, such lower rate must apply
   21  to all such energy sources and services and at the same rate and no such
   22  exemption, OTHER THAN THE EXEMPTION PROVIDED FOR IN SUBDIVISION (EE)  OF
   23  SECTION  ELEVEN  HUNDRED  FIFTEEN  OF THIS CHAPTER, IF SUCH EXEMPTION IS
   24  ELECTED BY SUCH CITY OR COUNTY, may be  enacted  unless  such  exemption
   25  applies to all such energy sources and services.
   26    S  4-a.  Subdivision (d) of section 1210 of the tax law, as amended by
   27  section 37 of part S-1 of chapter 57 of the laws of 2009, is amended  to
   28  read as follows:
   29    (d)  A local law, ordinance or resolution imposing any tax pursuant to
   30  this section, increasing or decreasing the rate of such  tax,  repealing
   31  or  suspending  such tax, exempting from such tax the energy sources and
   32  services described in paragraph three of subdivision (a) or of  subdivi-
   33  sion  (b)  of  this  section or changing the rate of tax imposed on such
   34  energy sources and services  or  providing  for  the  credit  or  refund
   35  described  in  clause  six  of subdivision (a) of section eleven hundred
   36  nineteen of this chapter, OR ELECTING OR  REPEALING  THE  EXEMPTION  FOR
   37  RESIDENTIAL  SOLAR  EQUIPMENT  AND  ELECTRICITY  IN  SUBDIVISION (EE) OF
   38  SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE,  OR  THE  EXEMPTION  FOR
   39  COMMERCIAL  SOLAR  EQUIPMENT  AND  ELECTRICITY  IN  SUBDIVISION  (II) OF
   40  SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE must go into effect  only
   41  on  one of the following dates: March first, June first, September first
   42  or December first; provided, that a local law, ordinance  or  resolution
   43  providing for the exemption described in paragraph thirty of subdivision
   44  (a)  of  section eleven hundred fifteen of this chapter or repealing any
   45  such exemption or a local law, ordinance or resolution providing  for  a
   46  refund  or credit described in subdivision (d) of section eleven hundred
   47  nineteen of this chapter or repealing such provision so provided must go
   48  into effect only on March first. No such local law, ordinance or  resol-
   49  ution  shall be effective unless a certified copy of such law, ordinance
   50  or resolution is mailed by registered or certified mail to  the  commis-
   51  sioner at the commissioner's office in Albany at least ninety days prior
   52  to  the  date  it  is to become effective. However, the commissioner may
   53  waive and reduce such ninety-day minimum notice requirement to a mailing
   54  of such certified copy by registered or certified mail within  a  period
   55  of not less than thirty days prior to such effective date if the commis-
   56  sioner deems such action to be consistent with the commissioner's duties
       S. 4209                            87
    1  under  section twelve hundred fifty of this article and the commissioner
    2  acts by resolution. Where the restriction provided for in section twelve
    3  hundred twenty-three of this article as to the effective date of  a  tax
    4  and  the notice requirement provided for therein are applicable and have
    5  not been waived, the  restriction  and  notice  requirement  in  section
    6  twelve hundred twenty-three of this article shall also apply.
    7    S  5.  Subdivisions  (n)  and  (p)  of section 1210 of the tax law are
    8  REPEALED.
    9    S 6. Subdivision (a) of section 1212 of the tax  law,  as  amended  by
   10  section  40 of part S-1 of chapter 57 of the laws of 2009, is amended to
   11  read as follows:
   12    (a) Any school district which is coterminous with,  partly  within  or
   13  wholly  within a city having a population of less than one hundred twen-
   14  ty-five thousand, is hereby authorized and empowered, by  majority  vote
   15  of  the  whole  number  of  its school authorities, to impose for school
   16  district purposes, within the territorial limits of such school district
   17  and without discrimination between residents and  nonresidents  thereof,
   18  the  taxes  described  in subdivision (b) of section eleven hundred five
   19  (but excluding the tax on prepaid telephone calling  services)  and  the
   20  taxes  described  in  clauses  (E) and (H) of subdivision (a) of section
   21  eleven hundred ten, including the transitional provisions in subdivision
   22  (b) of section eleven hundred six  of  this  chapter,  so  far  as  such
   23  provisions  can  be  made applicable to the taxes imposed by such school
   24  district and with such limitations and special  provisions  as  are  set
   25  forth in this article, such taxes to be imposed at the rate of one-half,
   26  one, one and one-half, two, two and one-half or three percent which rate
   27  shall  be  uniform  for  all portions and all types of receipts and uses
   28  subject to such taxes. In respect to such taxes, all provisions  of  the
   29  resolution  imposing  them,  except  as  to rate and except as otherwise
   30  provided herein, shall be identical with the corresponding provisions in
   31  such article twenty-eight of  this  chapter,  including  the  applicable
   32  definition  and  exemption  provisions  of  such  article, so far as the
   33  provisions of such article twenty-eight of  this  chapter  can  be  made
   34  applicable  to  the  taxes imposed by such school district and with such
   35  limitations and special provisions as are set forth in this article. The
   36  taxes described in subdivision (b) of section eleven hundred  five  (but
   37  excluding  the tax on prepaid telephone calling service) and clauses (E)
   38  and (H) of subdivision (a) of section eleven hundred ten, including  the
   39  transitional provision in subdivision (b) of such section eleven hundred
   40  six  of  this chapter, may not be imposed by such school district unless
   41  the resolution imposes such taxes so as to include all portions and  all
   42  types  of  receipts  and uses subject to tax under such subdivision (but
   43  excluding the tax on prepaid telephone  calling  service)  and  clauses.
   44  Provided,  however,  that,  where  a school district imposes such taxes,
   45  such taxes shall omit the provision for refund or  credit  contained  in
   46  subdivision  (d) of section eleven hundred nineteen of this chapter with
   47  respect to such taxes described in such subdivision (b) of section elev-
   48  en hundred five unless such  school  district  elects  to  provide  such
   49  provision  or,  if  so elected, to repeal such provision, AND SHALL OMIT
   50  THE EXEMPTION PROVIDED IN PARAGRAPH TWO OF EITHER  SUBDIVISION  (EE)  OR
   51  SUBDIVISION  (II)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER
   52  UNLESS SUCH SCHOOL DISTRICT ELECTS OTHERWISE.
   53    S 7. Section 1224 of the tax law is amended by adding a  new  subdivi-
   54  sion (c-1) to read as follows:
   55    (C-1)  NOTWITHSTANDING  ANY OTHER PROVISION OF LAW: (1) WHERE A COUNTY
   56  CONTAINING ONE OR MORE CITIES WITH A POPULATION OF LESS THAN ONE MILLION
       S. 4209                            88
    1  HAS ELECTED THE EXEMPTION FOR RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT
    2  AND ELECTRICITY PROVIDED IN SUBDIVISION (EE) OF SECTION  ELEVEN  HUNDRED
    3  FIFTEEN  OF  THIS  CHAPTER,  THE  EXEMPTION  FOR COMMERCIAL SOLAR ENERGY
    4  SYSTEMS  EQUIPMENT  AND ELECTRICITY PROVIDED IN SUBDIVISION (II) OF SUCH
    5  SECTION ELEVEN HUNDRED FIFTEEN, OR BOTH SUCH EXEMPTIONS, A  CITY  WITHIN
    6  SUCH  COUNTY  SHALL  HAVE  THE  PRIOR RIGHT TO IMPOSE TAX ON SUCH EXEMPT
    7  EQUIPMENT AND/OR ELECTRICITY TO THE EXTENT OF ONE HALF  OF  THE  MAXIMUM
    8  RATES  AUTHORIZED UNDER SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF
    9  THIS ARTICLE;
   10    (2) WHERE A CITY OF LESS THAN ONE MILLION HAS  ELECTED  THE  EXEMPTION
   11  FOR  RESIDENTIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELECTRICITY PROVIDED
   12  IN SUBDIVISION (EE) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER,
   13  THE  EXEMPTION  FOR  COMMERCIAL SOLAR ENERGY SYSTEMS EQUIPMENT AND ELEC-
   14  TRICITY PROVIDED IN SUBDIVISION (II)  OF  SUCH  SECTION  ELEVEN  HUNDRED
   15  FIFTEEN,  OR  BOTH  SUCH  EXEMPTIONS,  THE  COUNTY IN WHICH SUCH CITY IS
   16  LOCATED SHALL HAVE THE PRIOR RIGHT TO IMPOSE TAX ON SUCH  EXEMPT  EQUIP-
   17  MENT  AND/OR  ELECTRICITY TO THE EXTENT OF ONE HALF OF THE MAXIMUM RATES
   18  AUTHORIZED UNDER SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN  OF  THIS
   19  ARTICLE.
   20    S  8.  This  act shall take effect December 1, 2015 and shall apply in
   21  accordance with the applicable transitional provisions in sections  1106
   22  and 1217 of the tax law.
   23                                   PART AA
   24    Section 1. Subdivision (f) of section 301-c of the tax law, as amended
   25  by section 23 of part K of chapter 61 of the laws of 2011, is amended to
   26  read as follows:
   27    (f) Motor fuel AND HIGHWAY DIESEL MOTOR FUEL used for farm production.
   28  No more than one thousand five hundred gallons of motor fuel AND NO MORE
   29  THAN  FOUR  THOUSAND  FIVE  HUNDRED GALLONS OF HIGHWAY DIESEL MOTOR FUEL
   30  purchased in this state in a thirty-day period or a greater amount which
   31  has been given prior clearance by the commissioner, by  a  consumer  for
   32  use  or  consumption directly and exclusively in the production for sale
   33  of tangible personal property by farming, but only if all of such  MOTOR
   34  fuel  OR  HIGHWAY DIESEL MOTOR FUEL is delivered on the farm site and is
   35  consumed other than on the public highways of this state (except for the
   36  use of the public highway to reach adjacent farmlands). This  reimburse-
   37  ment  to such purchaser who used such motor fuel OR HIGHWAY DIESEL MOTOR
   38  FUEL in the manner specified in this subdivision  may  be  claimed  only
   39  where,  (i)  the tax imposed pursuant to this article has been paid with
   40  respect to such motor fuel OR HIGHWAY DIESEL MOTOR FUEL and  the  entire
   41  amount  of  such  tax has been absorbed by such purchaser, and (ii) such
   42  purchaser possesses documentary proof satisfactory to  the  commissioner
   43  evidencing  the absorption by it of the entire amount of the tax imposed
   44  pursuant to this article. Provided, however, that the commissioner shall
   45  require such documentary proof to qualify for any reimbursement  of  tax
   46  provided  by this subdivision as the commissioner deems appropriate. The
   47  commissioner is hereby empowered  to  make  such  provisions  as  deemed
   48  necessary  to  define  the  procedures  for granting prior clearance for
   49  purchases of more than one thousand five hundred gallons OF  MOTOR  FUEL
   50  OR  FOUR THOUSAND FIVE HUNDRED GALLONS OF HIGHWAY DIESEL MOTOR FUEL in a
   51  thirty-day period.
   52    S 2. This act shall take effect immediately.
   53                                   PART BB
       S. 4209                            89
    1    Section 1. Subsection (b) of section 952 of the tax law, as amended by
    2  section 2 of part X of chapter 59 of the laws of  2014,  is  amended  to
    3  read as follows:
    4    (b)  Computation  of  tax.  The  tax  imposed by this section shall be
    5  computed on the deceased resident's New York taxable estate as follows:
    6  [In the case of decedents dying on or after April  1,  2014  and  before
    7  April 1, 2015]
    8  If the New York taxable estate is:      The tax is:
    9  Not over $500,000                       3.06% of taxable estate
   10  Over $500,000 but not over $1,000,000   $15,300 plus 5.0% of excess over
   11                                          $500,000
   12  Over $1,000,000 but not over $1,500,000 $40,300 plus 5.5% of excess over
   13                                          $1,000,000
   14  Over $1,500,000 but not over $2,100,000 $67,800 plus 6.5% of excess over
   15                                          $1,500,000
   16  Over $2,100,000 but not over $2,600,000 $106,800 plus 8.0% of excess
   17                                          over $2,100,000
   18  Over $2,600,000 but not over $3,100,000 $146,800 plus 8.8% of excess over
   19                                          $2,600,000
   20  Over $3,100,000 but not over $3,600,000 $190,800 plus 9.6% of excess over
   21                                          $3,100,000
   22  Over $3,600,000 but not over $4,100,000 $238,800 plus 10.4% of excess
   23                                          over $3,600,000
   24  Over $4,100,000 but not over $5,100,000 $290,800 plus 11.2% of excess
   25                                          over $4,100,000
   26  Over $5,100,000 but not over $6,100,000 $402,800 plus 12.0% of excess
   27                                          over $5,100,000
   28  Over $6,100,000 but not over $7,100,000 $522,800 plus 12.8% of excess
   29                                          over $6,100,000
   30  Over $7,100,000 but not over $8,100,000 $650,800 plus 13.6% of excess
   31                                          over $7,100,000
   32  Over $8,100,000 but not over $9,100,000 $786,800 plus 14.4% of excess
   33                                          over $8,100,000
   34  Over $9,100,000 but not over            $930,800 plus 15.2% of excess ove
   35  $10,100,000                             $9,100,000
   36  Over $10,100,000                        $1,082,800 plus 16.0% of excess
   37                                          over $10,100,000
   38    S  2.  Paragraph 3 of subsection (a) of section 954 of the tax law, as
   39  added by section 3 of part X of chapter 59  of  the  laws  of  2014,  is
   40  amended to read as follows:
   41    (3)  Increased by the amount of any taxable gift under section 2503 of
   42  the internal revenue code  not  otherwise  included  in  the  decedent's
   43  federal  gross  estate,  made during the three year period ending on the
   44  decedent's date of death, but not including any gift made:    [(1)]  (A)
   45  when  the  decedent  was  not a resident of New York state; [(2)] OR (B)
   46  before April first, two thousand fourteen[; or (3)].  PROVIDED,  HOWEVER
   47  THAT THIS PARAGRAPH SHALL NOT APPLY TO THE ESTATE OF A DECEDENT DYING on
   48  or after January first, two thousand nineteen.
   49    S  3.  Subsection  (b)  of  section  960 of the tax law, as amended by
   50  section 5 of part X of chapter 59 of the laws of  2014,  is  amended  to
   51  read as follows:
   52    (b) Computation of tax.--The tax imposed under subsection (a) shall be
   53  the  same as the tax that would be due, if the decedent had died a resi-
   54  dent, under subsection (a) of section  nine  hundred  fifty-two,  except
   55  that  for  purposes of computing the tax under subsection (b) of section
   56  nine hundred fifty-two, "New York taxable estate" shall not include  the
       S. 4209                            90
    1  value  of,  OR  ANY  DEDUCTION ALLOWABLE UNDER THE INTERNAL REVENUE CODE
    2  RELATED TO, any intangible personal property otherwise includible in the
    3  deceased individual's New York gross estate, and shall not  include  the
    4  amount  of  any  gift  unless  such  gift  consists  of real or tangible
    5  personal property having an actual situs in New York state or intangible
    6  personal property employed in a business, trade or profession carried on
    7  in this state.
    8    S 4. Paragraph 1 of subsection (c) of section 952 of the tax  law,  as
    9  added  by  section  2  of  part  X of chapter 59 of the laws of 2014, is
   10  amended to read as follows:
   11    (1) A credit of the applicable credit amount shall be allowed  against
   12  the  tax  imposed by this section as provided in this subsection. In the
   13  case of a decedent whose New York taxable estate is less than  or  equal
   14  to the basic exclusion amount, the applicable credit amount shall be the
   15  amount  of tax that would be due under subsection (b) of this section on
   16  such decedent's New York taxable estate. In the case of a decedent whose
   17  New York taxable estate exceeds the basic exclusion amount by an  amount
   18  that  is  less  than  or equal to [five] TEN percent of such amount, the
   19  applicable credit amount shall be the amount of tax that  would  be  due
   20  under  subsection  (b) of this section if the amount on which the tax is
   21  to be computed were equal to the basic exclusion  amount  multiplied  by
   22  one  minus a fraction, the numerator of which is the decedent's New York
   23  taxable estate minus the basic exclusion amount, and the denominator  of
   24  which  is  [five]  TEN  percent of the basic exclusion amount. Provided,
   25  however, that the credit allowed by this subsection shall not exceed the
   26  tax imposed by this section, and no  credit  shall  be  allowed  to  the
   27  estate of any decedent whose New York taxable estate exceeds one hundred
   28  [five] TEN percent of the basic exclusion amount.
   29    S  5.  This  act  shall take effect immediately and shall be deemed to
   30  have been in full force and effect on and after April 1, 2014;  provided
   31  that  section four of this act shall take effect April 1, 2015 and shall
   32  apply to estates of decedents dying on and after that date.
   33                                   PART CC
   34                            Intentionally Omitted
   35                                   PART DD
   36    Section 1. Section 2 of part Q of chapter 59  of  the  laws  of  2013,
   37  amending  the  tax  law  relating  to  serving  an income execution with
   38  respect to individual tax debtors without filing a warrant,  is  amended
   39  to read as follows:
   40    S  2.  This  act shall take effect immediately and shall expire and be
   41  deemed repealed on and after April 1, [2015] 2016.
   42    S 2. This act shall take effect immediately.
   43                                   PART EE
   44                            Intentionally Omitted
   45                                   PART FF
       S. 4209                            91
    1    Section 1. Paragraph (a) of subdivision 1 of section 18 of chapter 266
    2  of the laws of 1986, amending the civil practice law and rules and other
    3  laws relating  to  malpractice  and  professional  medical  conduct,  as
    4  amended  by  section  18 of part B of chapter 60 of the laws of 2014, is
    5  amended to read as follows:
    6    (a)  The  superintendent  of  [insurance]  FINANCIAL  SERVICES and the
    7  commissioner of health or their designee shall, from funds available  in
    8  the  hospital excess liability pool created pursuant to subdivision 5 of
    9  this section, purchase a policy or policies for excess insurance  cover-
   10  age,  as  authorized by paragraph 1 of subsection (e) of section 5502 of
   11  the insurance law; or from an insurer, other than an  insurer  described
   12  in  section  5502  of  the  insurance law, duly authorized to write such
   13  coverage and actually writing  medical  malpractice  insurance  in  this
   14  state; or shall purchase equivalent excess coverage in a form previously
   15  approved  by  the  superintendent  of [insurance] FINANCIAL SERVICES for
   16  purposes of providing equivalent  excess  coverage  in  accordance  with
   17  section  19  of  chapter  294 of the laws of 1985, for medical or dental
   18  malpractice occurrences between July 1, 1986 and June 30, 1987,  between
   19  July  1, 1987 and June 30, 1988, between July 1, 1988 and June 30, 1989,
   20  between July 1, 1989 and June 30, 1990, between July 1,  1990  and  June
   21  30,  1991,  between July 1, 1991 and June 30, 1992, between July 1, 1992
   22  and June 30, 1993, between July 1, 1993 and June 30, 1994, between  July
   23  1,  1994  and  June  30,  1995,  between July 1, 1995 and June 30, 1996,
   24  between July 1, 1996 and June 30, 1997, between July 1,  1997  and  June
   25  30,  1998,  between July 1, 1998 and June 30, 1999, between July 1, 1999
   26  and June 30, 2000, between July 1, 2000 and June 30, 2001, between  July
   27  1,  2001  and  June  30,  2002,  between July 1, 2002 and June 30, 2003,
   28  between July 1, 2003 and June 30, 2004, between July 1,  2004  and  June
   29  30,  2005,  between July 1, 2005 and June 30, 2006, between July 1, 2006
   30  and June 30, 2007, between July 1, 2007 and June 30, 2008, between  July
   31  1,  2008  and  June  30,  2009,  between July 1, 2009 and June 30, 2010,
   32  between July 1, 2010 and June 30, 2011, between July 1,  2011  and  June
   33  30,  2012,  between July 1, 2012 and June 30, 2013, between July 1, 2013
   34  and June 30, 2014, [and] between July 1, 2014 and  June  30,  2015,  AND
   35  BETWEEN  JULY  1, 2015 AND JUNE 30, 2016 or reimburse the hospital where
   36  the hospital purchases equivalent excess coverage as defined in subpara-
   37  graph (i) of paragraph (a)  of  subdivision  1-a  of  this  section  for
   38  medical  or dental malpractice occurrences between July 1, 1987 and June
   39  30, 1988, between July 1, 1988 and June 30, 1989, between July  1,  1989
   40  and  June 30, 1990, between July 1, 1990 and June 30, 1991, between July
   41  1, 1991 and June 30, 1992, between July  1,  1992  and  June  30,  1993,
   42  between  July  1,  1993 and June 30, 1994, between July 1, 1994 and June
   43  30, 1995, between July 1, 1995 and June 30, 1996, between July  1,  1996
   44  and  June 30, 1997, between July 1, 1997 and June 30, 1998, between July
   45  1, 1998 and June 30, 1999, between July  1,  1999  and  June  30,  2000,
   46  between  July  1,  2000 and June 30, 2001, between July 1, 2001 and June
   47  30, 2002, between July 1, 2002 and June 30, 2003, between July  1,  2003
   48  and  June 30, 2004, between July 1, 2004 and June 30, 2005, between July
   49  1, 2005 and June 30, 2006, between July  1,  2006  and  June  30,  2007,
   50  between  July  1,  2007 and June 30, 2008, between July 1, 2008 and June
   51  30, 2009, between July 1, 2009 and June 30, 2010, between July  1,  2010
   52  and  June 30, 2011, between July 1, 2011 and June 30, 2012, between July
   53  1, 2012 and June 30, 2013, between July 1, 2013 and June 30, 2014, [and]
   54  between July 1, 2014 and June 30, 2015, AND BETWEEN  JULY  1,  2015  AND
   55  JUNE  30, 2016 for physicians or dentists certified as eligible for each
   56  such period or periods pursuant to subdivision 2 of this  section  by  a
       S. 4209                            92
    1  general  hospital  licensed  pursuant to article 28 of the public health
    2  law; provided that no single insurer shall write more than fifty percent
    3  of the total excess premium for  a  given  policy  year;  and  provided,
    4  however, that such eligible physicians or dentists must have in force an
    5  individual  policy,  from  an  insurer licensed in this state of primary
    6  malpractice insurance coverage in amounts of no less  than  one  million
    7  three  hundred thousand dollars for each claimant and three million nine
    8  hundred thousand dollars for all claimants under that policy during  the
    9  period  of  such  excess coverage for such occurrences or be endorsed as
   10  additional insureds under a hospital professional liability policy which
   11  is  offered  through  a  voluntary  attending  physician  ("channeling")
   12  program previously permitted by the superintendent of [insurance] FINAN-
   13  CIAL  SERVICES during the period of such excess coverage for such occur-
   14  rences.  During such period, such policy for  excess  coverage  or  such
   15  equivalent  excess coverage shall, when combined with the physician's or
   16  dentist's primary malpractice insurance coverage  or  coverage  provided
   17  through a voluntary attending physician ("channeling") program, total an
   18  aggregate  level  of two million three hundred thousand dollars for each
   19  claimant and six million nine hundred thousand dollars for all claimants
   20  from all such policies with respect to occurrences in each of such years
   21  provided, however, if the cost of primary malpractice insurance coverage
   22  in excess of one million dollars, but below the excess medical  malprac-
   23  tice  insurance coverage provided pursuant to this act, exceeds the rate
   24  of nine percent per annum, then the required level of  primary  malprac-
   25  tice insurance coverage in excess of one million dollars for each claim-
   26  ant  shall  be  in  an amount of not less than the dollar amount of such
   27  coverage available at nine percent per annum; the required level of such
   28  coverage for all claimants under that policy shall be in an  amount  not
   29  less  than  three times the dollar amount of coverage for each claimant;
   30  and excess coverage, when combined with such primary malpractice  insur-
   31  ance  coverage,  shall increase the aggregate level for each claimant by
   32  one million dollars and three million dollars  for  all  claimants;  and
   33  provided  further,  that,  with  respect  to policies of primary medical
   34  malpractice coverage that include occurrences between April 1, 2002  and
   35  June 30, 2002, such requirement that coverage be in amounts no less than
   36  one  million  three hundred thousand dollars for each claimant and three
   37  million nine hundred thousand dollars for all claimants for such  occur-
   38  rences shall be effective April 1, 2002.
   39    S  2.  Subdivision 3 of section 18 of chapter 266 of the laws of 1986,
   40  amending the civil practice law and rules and  other  laws  relating  to
   41  malpractice  and  professional medical conduct, as amended by section 19
   42  of part B of chapter 60 of the laws of  2014,  is  amended  to  read  as
   43  follows:
   44    (3)(a)  The  superintendent  of  [insurance]  FINANCIAL SERVICES shall
   45  determine and certify to each general hospital and to  the  commissioner
   46  of health the cost of excess malpractice insurance for medical or dental
   47  malpractice  occurrences between July 1, 1986 and June 30, 1987, between
   48  July 1, 1988 and June 30, 1989, between July 1, 1989 and June 30,  1990,
   49  between  July  1,  1990 and June 30, 1991, between July 1, 1991 and June
   50  30, 1992, between July 1, 1992 and June 30, 1993, between July  1,  1993
   51  and  June 30, 1994, between July 1, 1994 and June 30, 1995, between July
   52  1, 1995 and June 30, 1996, between July  1,  1996  and  June  30,  1997,
   53  between  July  1,  1997 and June 30, 1998, between July 1, 1998 and June
   54  30, 1999, between July 1, 1999 and June 30, 2000, between July  1,  2000
   55  and  June 30, 2001, between July 1, 2001 and June 30, 2002, between July
   56  1, 2002 and June 30, 2003, between July  1,  2003  and  June  30,  2004,
       S. 4209                            93
    1  between  July  1,  2004 and June 30, 2005, between July 1, 2005 and June
    2  30, 2006, between July 1, 2006 and June 30, 2007, between July  1,  2007
    3  and  June 30, 2008, between July 1, 2008 and June 30, 2009, between July
    4  1,  2009  and  June  30,  2010,  between July 1, 2010 and June 30, 2011,
    5  between July 1, 2011 and June 30, 2012, between July 1,  2012  and  June
    6  30, 2013, and between July 1, 2013 and June 30, 2014, [and] between July
    7  1,  2014  and  June 30, 2015, AND BETWEEN JULY 1, 2015 AND JUNE 30, 2016
    8  allocable to each general hospital for physicians or dentists  certified
    9  as  eligible  for  purchase of a policy for excess insurance coverage by
   10  such general hospital in accordance with subdivision 2 of this  section,
   11  and may amend such determination and certification as necessary.
   12    (b)  The superintendent of [insurance] FINANCIAL SERVICES shall deter-
   13  mine and certify to each general hospital and  to  the  commissioner  of
   14  health  the  cost  of  excess malpractice insurance or equivalent excess
   15  coverage for medical or dental malpractice occurrences between  July  1,
   16  1987  and June 30, 1988, between July 1, 1988 and June 30, 1989, between
   17  July 1, 1989 and June 30, 1990, between July 1, 1990 and June 30,  1991,
   18  between  July  1,  1991 and June 30, 1992, between July 1, 1992 and June
   19  30, 1993, between July 1, 1993 and June 30, 1994, between July  1,  1994
   20  and  June 30, 1995, between July 1, 1995 and June 30, 1996, between July
   21  1, 1996 and June 30, 1997, between July  1,  1997  and  June  30,  1998,
   22  between  July  1,  1998 and June 30, 1999, between July 1, 1999 and June
   23  30, 2000, between July 1, 2000 and June 30, 2001, between July  1,  2001
   24  and  June 30, 2002, between July 1, 2002 and June 30, 2003, between July
   25  1, 2003 and June 30, 2004, between July  1,  2004  and  June  30,  2005,
   26  between  July  1,  2005 and June 30, 2006, between July 1, 2006 and June
   27  30, 2007, between July 1, 2007 and June 30, 2008, between July  1,  2008
   28  and  June 30, 2009, between July 1, 2009 and June 30, 2010, between July
   29  1, 2010 and June 30, 2011, between July  1,  2011  and  June  30,  2012,
   30  between  July  1,  2012 and June 30, 2013, between July 1, 2013 and June
   31  30, 2014, [and] between July 1, 2014 and June 30, 2015, AND BETWEEN JULY
   32  1, 2015 AND JUNE 30, 2016 allocable to each general hospital for  physi-
   33  cians  or  dentists  certified  as eligible for purchase of a policy for
   34  excess insurance coverage or equivalent excess coverage by such  general
   35  hospital in accordance with subdivision 2 of this section, and may amend
   36  such determination and certification as necessary. The superintendent of
   37  [insurance]  FINANCIAL  SERVICES  shall  determine  and  certify to each
   38  general hospital and to the commissioner of health the ratable share  of
   39  such  cost allocable to the period July 1, 1987 to December 31, 1987, to
   40  the period January 1, 1988 to June 30, 1988, to the period July 1,  1988
   41  to December 31, 1988, to the period January 1, 1989 to June 30, 1989, to
   42  the  period  July 1, 1989 to December 31, 1989, to the period January 1,
   43  1990 to June 30, 1990, to the period July 1, 1990 to December 31,  1990,
   44  to  the  period  January 1, 1991 to June 30, 1991, to the period July 1,
   45  1991 to December 31, 1991, to the period January 1,  1992  to  June  30,
   46  1992,  to  the  period  July 1, 1992 to December 31, 1992, to the period
   47  January 1, 1993 to June 30, 1993, to the period July 1, 1993 to December
   48  31, 1993, to the period January 1, 1994 to June 30, 1994, to the  period
   49  July 1, 1994 to December 31, 1994, to the period January 1, 1995 to June
   50  30, 1995, to the period July 1, 1995 to December 31, 1995, to the period
   51  January 1, 1996 to June 30, 1996, to the period July 1, 1996 to December
   52  31,  1996, to the period January 1, 1997 to June 30, 1997, to the period
   53  July 1, 1997 to December 31, 1997, to the period January 1, 1998 to June
   54  30, 1998, to the period July 1, 1998 to December 31, 1998, to the period
   55  January 1, 1999 to June 30, 1999, to the period July 1, 1999 to December
   56  31, 1999, to the period January 1, 2000 to June 30, 2000, to the  period
       S. 4209                            94
    1  July 1, 2000 to December 31, 2000, to the period January 1, 2001 to June
    2  30,  2001,  to  the  period July 1, 2001 to June 30, 2002, to the period
    3  July 1, 2002 to June 30, 2003, to the period July 1, 2003  to  June  30,
    4  2004, to the period July 1, 2004 to June 30, 2005, to the period July 1,
    5  2005 and June 30, 2006, to the period July 1, 2006 and June 30, 2007, to
    6  the  period  July  1, 2007 and June 30, 2008, to the period July 1, 2008
    7  and June 30, 2009, to the period July 1, 2009 and June 30, 2010, to  the
    8  period  July  1,  2010 and June 30, 2011, to the period July 1, 2011 and
    9  June 30, 2012, to the period July 1, 2012 and  June  30,  2013,  to  the
   10  period  July 1, 2013 and June 30, 2014, [and] to the period July 1, 2014
   11  and June 30, 2015, AND TO THE PERIOD JULY 1, 2015 AND JUNE 30, 2016.
   12    S 3. Paragraphs (a), (b), (c), (d) and (e) of subdivision 8 of section
   13  18 of chapter 266 of the laws of 1986, amending the civil  practice  law
   14  and  rules  and  other  laws  relating  to  malpractice and professional
   15  medical conduct, as amended by section 20 of part B of chapter 60 of the
   16  laws of 2014, are amended to read as follows:
   17    (a) To the extent funds available to  the  hospital  excess  liability
   18  pool  pursuant to subdivision 5 of this section as amended, and pursuant
   19  to section 6 of part J of chapter 63 of the laws of 2001,  as  may  from
   20  time  to  time  be amended, which amended this subdivision, are insuffi-
   21  cient to meet the costs  of  excess  insurance  coverage  or  equivalent
   22  excess  coverage  for coverage periods during the period July 1, 1992 to
   23  June 30, 1993, during the period July 1, 1993 to June 30,  1994,  during
   24  the period July 1, 1994 to June 30, 1995, during the period July 1, 1995
   25  to  June  30,  1996,  during  the  period July 1, 1996 to June 30, 1997,
   26  during the period July 1, 1997 to June 30, 1998, during the period  July
   27  1,  1998  to  June  30, 1999, during the period July 1, 1999 to June 30,
   28  2000, during the period July 1, 2000 to June 30, 2001, during the period
   29  July 1, 2001 to October 29, 2001, during the period  April  1,  2002  to
   30  June  30,  2002, during the period July 1, 2002 to June 30, 2003, during
   31  the period July 1, 2003 to June 30, 2004, during the period July 1, 2004
   32  to June 30, 2005, during the period July  1,  2005  to  June  30,  2006,
   33  during  the period July 1, 2006 to June 30, 2007, during the period July
   34  1, 2007 to June 30, 2008, during the period July 1,  2008  to  June  30,
   35  2009, during the period July 1, 2009 to June 30, 2010, during the period
   36  July  1,  2010  to June 30, 2011, during the period July 1, 2011 to June
   37  30, 2012, during the period July 1, 2012 to June 30,  2013,  during  the
   38  period  July  1,  2013 to June 30, 2014, [and] during the period July 1,
   39  2014 to June 30, 2015, AND DURING THE PERIOD JULY 1, 2015 AND  JUNE  30,
   40  2016 allocated or reallocated in accordance with paragraph (a) of subdi-
   41  vision  4-a  of  this  section  to  rates of payment applicable to state
   42  governmental agencies, each physician or dentist for whom a  policy  for
   43  excess insurance coverage or equivalent excess coverage is purchased for
   44  such  period  shall be responsible for payment to the provider of excess
   45  insurance coverage or equivalent excess coverage of an  allocable  share
   46  of  such  insufficiency,  based  on  the ratio of the total cost of such
   47  coverage for such physician to the sum of the total cost of such  cover-
   48  age for all physicians applied to such insufficiency.
   49    (b)  Each  provider  of excess insurance coverage or equivalent excess
   50  coverage covering the period July 1, 1992 to June 30, 1993, or  covering
   51  the period July 1, 1993 to June 30, 1994, or covering the period July 1,
   52  1994  to  June 30, 1995, or covering the period July 1, 1995 to June 30,
   53  1996, or covering the period July 1, 1996 to June 30, 1997, or  covering
   54  the period July 1, 1997 to June 30, 1998, or covering the period July 1,
   55  1998  to  June 30, 1999, or covering the period July 1, 1999 to June 30,
   56  2000, or covering the period July 1, 2000 to June 30, 2001, or  covering
       S. 4209                            95
    1  the  period  July  1,  2001  to October 29, 2001, or covering the period
    2  April 1, 2002 to June 30, 2002, or covering the period July 1,  2002  to
    3  June  30, 2003, or covering the period July 1, 2003 to June 30, 2004, or
    4  covering the period July 1, 2004 to June 30, 2005, or covering the peri-
    5  od July 1, 2005 to June 30, 2006, or covering the period July 1, 2006 to
    6  June  30, 2007, or covering the period July 1, 2007 to June 30, 2008, or
    7  covering the period July 1, 2008 to June 30, 2009, or covering the peri-
    8  od July 1, 2009 to June 30, 2010, or covering the period July 1, 2010 to
    9  June 30, 2011, or covering the period July 1, 2011 to June 30, 2012,  or
   10  covering the period July 1, 2012 to June 30, 2013, or covering the peri-
   11  od July 1, 2013 to June 30, 2014, or covering the period July 1, 2014 to
   12  June  30,  2015,  OR  COVERING  THE PERIOD JULY 1, 2015 TO JUNE 30, 2016
   13  shall notify a covered physician or  dentist  by  mail,  mailed  to  the
   14  address  shown  on the last application for excess insurance coverage or
   15  equivalent excess coverage, of the amount due to such provider from such
   16  physician or dentist for such coverage period determined  in  accordance
   17  with  paragraph  (a)  of this subdivision. Such amount shall be due from
   18  such physician or dentist to such provider of excess insurance  coverage
   19  or  equivalent  excess  coverage  in a time and manner determined by the
   20  superintendent of [insurance] FINANCIAL SERVICES.
   21    (c) If a physician or dentist liable for payment of a portion  of  the
   22  costs  of excess insurance coverage or equivalent excess coverage cover-
   23  ing the period July 1, 1992 to June 30, 1993,  or  covering  the  period
   24  July  1,  1993  to June 30, 1994, or covering the period July 1, 1994 to
   25  June 30, 1995, or covering the period July 1, 1995 to June 30, 1996,  or
   26  covering the period July 1, 1996 to June 30, 1997, or covering the peri-
   27  od July 1, 1997 to June 30, 1998, or covering the period July 1, 1998 to
   28  June  30, 1999, or covering the period July 1, 1999 to June 30, 2000, or
   29  covering the period July 1, 2000 to June 30, 2001, or covering the peri-
   30  od July 1, 2001 to October 29, 2001, or covering  the  period  April  1,
   31  2002  to  June 30, 2002, or covering the period July 1, 2002 to June 30,
   32  2003, or covering the period July 1, 2003 to June 30, 2004, or  covering
   33  the period July 1, 2004 to June 30, 2005, or covering the period July 1,
   34  2005  to  June 30, 2006, or covering the period July 1, 2006 to June 30,
   35  2007, or covering the period July 1, 2007 to June 30, 2008, or  covering
   36  the period July 1, 2008 to June 30, 2009, or covering the period July 1,
   37  2009  to  June 30, 2010, or covering the period July 1, 2010 to June 30,
   38  2011, or covering the period July 1, 2011 to June 30, 2012, or  covering
   39  the period July 1, 2012 to June 30, 2013, or covering the period July 1,
   40  2013  to  June 30, 2014, or covering the period July 1, 2014 to June 30,
   41  2015, OR COVERING THE PERIOD JULY 1, 2015 TO JUNE 30, 2016 determined in
   42  accordance with paragraph (a) of  this  subdivision  fails,  refuses  or
   43  neglects to make payment to the provider of excess insurance coverage or
   44  equivalent  excess coverage in such time and manner as determined by the
   45  superintendent of [insurance] FINANCIAL SERVICES pursuant  to  paragraph
   46  (b)  of this subdivision, excess insurance coverage or equivalent excess
   47  coverage purchased for such physician or dentist in accordance with this
   48  section for such coverage period shall be cancelled and  shall  be  null
   49  and  void  as  of the first day on or after the commencement of a policy
   50  period where the liability for payment pursuant to this subdivision  has
   51  not been met.
   52    (d)  Each  provider  of excess insurance coverage or equivalent excess
   53  coverage  shall  notify  the  superintendent  of  [insurance]  FINANCIAL
   54  SERVICES and the commissioner of health or their designee of each physi-
   55  cian  and dentist eligible for purchase of a policy for excess insurance
   56  coverage or equivalent excess coverage covering the period July 1,  1992
       S. 4209                            96
    1  to  June 30, 1993, or covering the period July 1, 1993 to June 30, 1994,
    2  or covering the period July 1, 1994 to June 30, 1995,  or  covering  the
    3  period  July  1,  1995  to June 30, 1996, or covering the period July 1,
    4  1996  to  June 30, 1997, or covering the period July 1, 1997 to June 30,
    5  1998, or covering the period July 1, 1998 to June 30, 1999, or  covering
    6  the period July 1, 1999 to June 30, 2000, or covering the period July 1,
    7  2000  to  June  30, 2001, or covering the period July 1, 2001 to October
    8  29, 2001, or covering the period April 1, 2002  to  June  30,  2002,  or
    9  covering the period July 1, 2002 to June 30, 2003, or covering the peri-
   10  od July 1, 2003 to June 30, 2004, or covering the period July 1, 2004 to
   11  June  30, 2005, or covering the period July 1, 2005 to June 30, 2006, or
   12  covering the period July 1, 2006 to June 30, 2007, or covering the peri-
   13  od July 1, 2007 to June 30, 2008, or covering the period July 1, 2008 to
   14  June 30, 2009, or covering the period July 1, 2009 to June 30, 2010,  or
   15  covering the period July 1, 2010 to June 30, 2011, or covering the peri-
   16  od July 1, 2011 to June 30, 2012, or covering the period July 1, 2012 to
   17  June  30, 2013, or covering the period July 1, 2013 to June 30, 2014, or
   18  covering the period July 1, 2014 to June 30, 2015, OR COVERING THE PERI-
   19  OD JULY 1, 2015 TO JUNE 30, 2016 that has made payment to such  provider
   20  of excess insurance coverage or equivalent excess coverage in accordance
   21  with paragraph (b) of this subdivision and of each physician and dentist
   22  who has failed, refused or neglected to make such payment.
   23    (e)  A  provider  of  excess  insurance  coverage or equivalent excess
   24  coverage shall refund to the hospital excess liability pool  any  amount
   25  allocable to the period July 1, 1992 to June 30, 1993, and to the period
   26  July  1,  1993  to June 30, 1994, and to the period July 1, 1994 to June
   27  30, 1995, and to the period July 1, 1995 to June 30, 1996,  and  to  the
   28  period  July 1, 1996 to June 30, 1997, and to the period July 1, 1997 to
   29  June 30, 1998, and to the period July 1, 1998 to June 30, 1999,  and  to
   30  the period July 1, 1999 to June 30, 2000, and to the period July 1, 2000
   31  to  June  30,  2001, and to the period July 1, 2001 to October 29, 2001,
   32  and to the period April 1, 2002 to June 30, 2002, and to the period July
   33  1, 2002 to June 30, 2003, and to the period July 1,  2003  to  June  30,
   34  2004, and to the period July 1, 2004 to June 30, 2005, and to the period
   35  July  1,  2005  to June 30, 2006, and to the period July 1, 2006 to June
   36  30, 2007, and to the period July 1, 2007 to June 30, 2008,  and  to  the
   37  period  July 1, 2008 to June 30, 2009, and to the period July 1, 2009 to
   38  June 30, 2010, and to the period July 1, 2010 to June 30, 2011,  and  to
   39  the period July 1, 2011 to June 30, 2012, and to the period July 1, 2012
   40  to  June  30, 2013, and to the period July 1, 2013 to June 30, 2014, and
   41  to the period July 1, 2014 to June 30, 2015, AND TO THE PERIOD  JULY  1,
   42  2015  TO  JUNE 30, 2016 received from the hospital excess liability pool
   43  for purchase of excess insurance coverage or equivalent excess  coverage
   44  covering  the  period  July  1,  1992 to June 30, 1993, and covering the
   45  period July 1, 1993 to June 30, 1994, and covering the  period  July  1,
   46  1994  to June 30, 1995, and covering the period July 1, 1995 to June 30,
   47  1996, and covering the period July 1, 1996 to June 30, 1997, and  cover-
   48  ing  the  period  July 1, 1997 to June 30, 1998, and covering the period
   49  July 1, 1998 to June 30, 1999, and covering the period July 1,  1999  to
   50  June  30,  2000,  and covering the period July 1, 2000 to June 30, 2001,
   51  and covering the period July 1, 2001 to October 29, 2001,  and  covering
   52  the  period April 1, 2002 to June 30, 2002, and covering the period July
   53  1, 2002 to June 30, 2003, and covering the period July 1, 2003  to  June
   54  30,  2004,  and  covering  the period July 1, 2004 to June 30, 2005, and
   55  covering the period July 1, 2005 to June  30,  2006,  and  covering  the
   56  period  July  1,  2006 to June 30, 2007, and covering the period July 1,
       S. 4209                            97
    1  2007 to June 30, 2008, and covering the period July 1, 2008 to June  30,
    2  2009,  and covering the period July 1, 2009 to June 30, 2010, and cover-
    3  ing the period July 1, 2010 to June 30, 2011, and  covering  the  period
    4  July  1,  2011 to June 30, 2012, and covering the period July 1, 2012 to
    5  June 30, 2013, and covering the period July 1, 2013 to  June  30,  2014,
    6  and  covering the period July 1, 2014 to June 30, 2015, AND COVERING THE
    7  PERIOD JULY 1, 2015 TO JUNE 30, 2016 for a physician  or  dentist  where
    8  such   excess  insurance  coverage  or  equivalent  excess  coverage  is
    9  cancelled in accordance with paragraph (c) of this subdivision.
   10    S 4. Section 40 of chapter 266 of the laws of 1986, amending the civil
   11  practice law and rules  and  other  laws  relating  to  malpractice  and
   12  professional  medical  conduct,  as  amended  by section 21 of part B of
   13  chapter 60 of the laws of 2014, is amended to read as follows:
   14    S 40. The  superintendent  of  [insurance]  FINANCIAL  SERVICES  shall
   15  establish  rates  for  policies  providing  coverage  for physicians and
   16  surgeons medical malpractice for the periods commencing July 1, 1985 and
   17  ending June 30, [2015] 2016; provided, however, that notwithstanding any
   18  other provision of  law,  the  superintendent  shall  not  establish  or
   19  approve any increase in rates for the period commencing July 1, 2009 and
   20  ending June 30, 2010. The superintendent shall direct insurers to estab-
   21  lish segregated accounts for premiums, payments, reserves and investment
   22  income  attributable  to such premium periods and shall require periodic
   23  reports by the insurers regarding claims and  expenses  attributable  to
   24  such periods to monitor whether such accounts will be sufficient to meet
   25  incurred  claims and expenses. On or after July 1, 1989, the superinten-
   26  dent shall impose a surcharge on premiums to satisfy a  projected  defi-
   27  ciency  that  is attributable to the premium levels established pursuant
   28  to this section for such periods; provided, however,  that  such  annual
   29  surcharge  shall  not exceed eight percent of the established rate until
   30  July 1, [2015] 2016, at which time and thereafter such  surcharge  shall
   31  not  exceed  twenty-five percent of the approved adequate rate, and that
   32  such annual surcharges shall continue for such period of time  as  shall
   33  be  sufficient  to satisfy such deficiency. The superintendent shall not
   34  impose such surcharge during the period  commencing  July  1,  2009  and
   35  ending  June  30,  2010.    On  and  after  July  1, 1989, the surcharge
   36  prescribed by this section shall be retained by insurers to  the  extent
   37  that  they  insured  physicians  and  surgeons  during  the July 1, 1985
   38  through June 30, [2015] 2016 policy periods; in the  event  and  to  the
   39  extent  physicians  and  surgeons were insured by another insurer during
   40  such periods, all or a pro rata share of the surcharge, as the case  may
   41  be, shall be remitted to such other insurer in accordance with rules and
   42  regulations  to  be  promulgated  by  the  superintendent.    Surcharges
   43  collected from physicians and surgeons who were not insured during  such
   44  policy  periods shall be apportioned among all insurers in proportion to
   45  the premium written by each insurer during such  policy  periods;  if  a
   46  physician  or  surgeon was insured by an insurer subject to rates estab-
   47  lished by the superintendent during such policy periods, and at any time
   48  thereafter a hospital,  health  maintenance  organization,  employer  or
   49  institution is responsible for responding in damages for liability aris-
   50  ing  out  of  such  physician's  or surgeon's practice of medicine, such
   51  responsible entity shall also remit to such prior insurer the equivalent
   52  amount that would then be collected as a surcharge if the  physician  or
   53  surgeon  had  continued  to remain insured by such prior insurer. In the
   54  event any insurer that provided coverage during such policy  periods  is
   55  in  liquidation,  the  property/casualty  insurance  security fund shall
   56  receive the portion of surcharges to which the  insurer  in  liquidation
       S. 4209                            98
    1  would  have  been  entitled.  The  surcharges authorized herein shall be
    2  deemed to be income earned for the  purposes  of  section  2303  of  the
    3  insurance  law.   The superintendent, in establishing adequate rates and
    4  in  determining any projected deficiency pursuant to the requirements of
    5  this section and the  insurance  law,  shall  give  substantial  weight,
    6  determined  in  his  discretion  and judgment, to the prospective antic-
    7  ipated effect of any regulations promulgated and laws  enacted  and  the
    8  public  benefit  of    stabilizing malpractice rates and minimizing rate
    9  level fluctuation during the period of time necessary for  the  develop-
   10  ment  of more reliable statistical experience as to the efficacy of such
   11  laws and regulations affecting medical, dental or podiatric  malpractice
   12  enacted or promulgated in 1985, 1986, by this act and at any other time.
   13  Notwithstanding any provision of the insurance law, rates already estab-
   14  lished  and  to  be  established  by the superintendent pursuant to this
   15  section are deemed adequate if such rates would be adequate  when  taken
   16  together with the maximum authorized annual surcharges to be imposed for
   17  a reasonable period of time whether or not any such annual surcharge has
   18  been actually imposed as of the establishment of such rates.
   19    S  5. Section 5 and subdivisions (a) and (e) of section 6 of part J of
   20  chapter 63 of the laws of 2001, amending chapter 20 of the laws of  2001
   21  amending  the  military  law and other laws relating to making appropri-
   22  ations for the support of government, as amended by section 22 of part B
   23  of chapter 60 of the laws of 2014, are amended to read as follows:
   24    S 5. The superintendent of  [insurance]  FINANCIAL  SERVICES  and  the
   25  commissioner  of  health  shall  determine, no later than June 15, 2002,
   26  June 15, 2003, June 15, 2004, June 15, 2005, June  15,  2006,  June  15,
   27  2007,  June  15, 2008, June 15, 2009, June 15, 2010, June 15, 2011, June
   28  15, 2012, June 15, 2013, June 15, 2014, [and] June 15,  2015,  AND  JUNE
   29  15,  2016 the amount of funds available in the hospital excess liability
   30  pool, created pursuant to section 18 of chapter 266 of the laws of 1986,
   31  and whether such funds are sufficient for purposes of purchasing  excess
   32  insurance  coverage  for  eligible participating physicians and dentists
   33  during the period July 1, 2001 to June 30, 2002, or July 1, 2002 to June
   34  30, 2003, or July 1, 2003 to June 30, 2004, or July 1, 2004 to June  30,
   35  2005,  or  July  1,  2005  to June 30, 2006, or July 1, 2006 to June 30,
   36  2007, or July 1, 2007 to June 30, 2008, or July  1,  2008  to  June  30,
   37  2009,  or  July  1,  2009  to June 30, 2010, or July 1, 2010 to June 30,
   38  2011, or July 1, 2011 to June 30, 2012, or July  1,  2012  to  June  30,
   39  2013,  or  July  1,  2013  to June 30, 2014, or July 1, 2014 to June 30,
   40  2015, OR JULY 1, 2015 TO JUNE 30, 2016, as applicable.
   41    (a) This section shall be effective only upon a determination,  pursu-
   42  ant  to  section  five of this act, by the superintendent of [insurance]
   43  FINANCIAL SERVICES and the commissioner of health, and  a  certification
   44  of  such determination to the state director of the budget, the chair of
   45  the senate committee on finance and the chair of the assembly  committee
   46  on  ways  and  means,  that  the  amount of funds in the hospital excess
   47  liability pool, created pursuant to section 18 of  chapter  266  of  the
   48  laws  of  1986, is insufficient for purposes of purchasing excess insur-
   49  ance coverage for eligible participating physicians and dentists  during
   50  the  period  July  1, 2001 to June 30, 2002, or July 1, 2002 to June 30,
   51  2003, or July 1, 2003 to June 30, 2004, or July  1,  2004  to  June  30,
   52  2005,  or  July  1,  2005  to June 30, 2006, or July 1, 2006 to June 30,
   53  2007, or July 1, 2007 to June 30, 2008, or July  1,  2008  to  June  30,
   54  2009,  or  July  1,  2009  to June 30, 2010, or July 1, 2010 to June 30,
   55  2011, or July 1, 2011 to June 30, 2012, or July  1,  2012  to  June  30,
       S. 4209                            99
    1  2013,  or  July  1,  2013  to June 30, 2014, or July 1, 2014 to June 30,
    2  2015, OR JULY 1, 2015 TO JUNE 30, 2016, as applicable.
    3    (e)  The  commissioner  of  health  shall  transfer for deposit to the
    4  hospital excess liability pool created pursuant to section 18 of chapter
    5  266 of the laws of 1986 such amounts as directed by  the  superintendent
    6  of  [insurance]  FINANCIAL SERVICES for the purchase of excess liability
    7  insurance coverage for eligible participating  physicians  and  dentists
    8  for  the  policy  year July 1, 2001 to June 30, 2002, or July 1, 2002 to
    9  June 30, 2003, or July 1, 2003 to June 30, 2004, or July 1, 2004 to June
   10  30, 2005, or July 1, 2005 to June 30, 2006, or July 1, 2006 to June  30,
   11  2007,  as  applicable, and the cost of administering the hospital excess
   12  liability pool for such applicable policy year,  pursuant to the program
   13  established in chapter 266 of the laws of 1986,  as  amended,  no  later
   14  than  June  15,  2002, June 15, 2003, June 15, 2004, June 15, 2005, June
   15  15, 2006, June 15, 2007, June 15, 2008, June 15, 2009,  June  15,  2010,
   16  June  15,  2011, June 15, 2012, June 15, 2013, June 15, 2014, [and] June
   17  15, 2015, AND JUNE 15, 2016, as applicable.
   18    S 6. Notwithstanding any law, rule or regulation to the contrary, only
   19  physicians or dentists who were eligible, and for whom  the  superinten-
   20  dent  of  financial  services  and  the commissioner of health, or their
   21  designee, purchased, with funds available in the hospital excess liabil-
   22  ity pool, a full or partial policy for  excess  coverage  or  equivalent
   23  excess  coverage  for  the coverage period ending the thirtieth of June,
   24  two thousand fifteen, shall be eligible to apply for such  coverage  for
   25  the  coverage  period beginning the first of July, two thousand fifteen;
   26  provided, however, if the total number of  physicians  or  dentists  for
   27  whom  such  excess  coverage or equivalent excess coverage was purchased
   28  for the policy year ending the thirtieth of June, two  thousand  fifteen
   29  exceeds the total number of physicians or dentists certified as eligible
   30  for  the  coverage  period  beginning  the  first  of July, two thousand
   31  fifteen, then the general  hospitals  may  certify  additional  eligible
   32  physicians  or  dentists  in  a  number equal to such general hospital's
   33  proportional share of the total number of  physicians  or  dentists  for
   34  whom  excess  coverage  or equivalent excess coverage was purchased with
   35  funds available in the hospital excess liability pool as of the  thirti-
   36  eth  of June, two thousand fifteen, as applied to the difference between
   37  the number of eligible physicians or dentists  for  whom  a  policy  for
   38  excess  coverage  or  equivalent  excess  coverage was purchased for the
   39  coverage period ending the thirtieth of June, two thousand  fifteen  and
   40  the  number of such eligible physicians or dentists who have applied for
   41  excess coverage or equivalent excess for the coverage  period  beginning
   42  the first of July, two thousand fifteen.
   43    S 7. Intentionally omitted.
   44    S 8. This act shall take effect immediately.
   45                                   PART GG
   46    Section  1.  The  public  authorities  law  is amended by adding a new
   47  section 2858 to read as follows:
   48    S 2858. CLEARANCE OF PAST-DUE  TAX  LIABILITIES  FOR  STATE  OR  LOCAL
   49  AUTHORITY GRANT APPLICANTS. 1. AS USED IN THIS SECTION:
   50    A.  "APPLICANT"  MEANS  ANY  APPLICANT,  AGENT OR AFFILIATED PERSON OF
   51  EITHER OF THEM THAT MAKES AN APPLICATION FOR A GRANT.
   52    B. "GRANT" MEANS ANY STATE MONIES AWARDED BY A STATE OR LOCAL AUTHORI-
   53  TY TO AN APPLICANT FOR ANY STATE OR LOCAL PUBLIC PURPOSE.
       S. 4209                            100
    1    C. "LOCAL AUTHORITY" MEANS (I) A PUBLIC AUTHORITY  OR  PUBLIC  BENEFIT
    2  CORPORATION  CREATED  BY OR EXISTING UNDER THIS CHAPTER OR ANY OTHER LAW
    3  OF THE STATE OF NEW YORK THAT HAS THE POWER TO MAKE GRANTS OR LOAN FUNDS
    4  OF STATE MONIES AND WHOSE MEMBERS DO NOT HOLD  A  CIVIL  OFFICE  OF  THE
    5  STATE, AND WHOSE MEMBERS EITHER ARE NOT APPOINTED BY THE GOVERNOR OR ARE
    6  APPOINTED  BY  THE  GOVERNOR SPECIFICALLY UPON THE RECOMMENDATION OF THE
    7  LOCAL GOVERNMENT  OR  GOVERNMENTS;  (II)  A  NOT-FOR-PROFIT  CORPORATION
    8  AFFILIATED  WITH,  SPONSORED  BY,  OR CREATED BY A COUNTY, CITY, TOWN OR
    9  VILLAGE GOVERNMENT; (III) A LAND BANK CORPORATION  CREATED  PURSUANT  TO
   10  ARTICLE SIXTEEN OF THE NOT-FOR-PROFIT CORPORATION LAW, INCLUDING SUBSID-
   11  IARIES  AND AFFILIATES OF SUCH LOCAL AUTHORITY; OR (IV) HOUSING AUTHORI-
   12  TIES CREATED PURSUANT TO THE PUBLIC HOUSING LAW.
   13    D. "PAST-DUE TAX LIABILITIES" MEANS  A  PAST-DUE  LEGALLY  ENFORCEABLE
   14  DEBT WITHIN THE MEANING OF SUBDIVISION ONE OF SECTION ONE HUNDRED SEVEN-
   15  TY-ONE-W  OF  THE  TAX  LAW  IN  AN AMOUNT THAT IS EQUAL TO FIVE HUNDRED
   16  DOLLARS OR MORE.
   17    E. "STATE AUTHORITY" MEANS A PUBLIC AUTHORITY OR PUBLIC BENEFIT CORPO-
   18  RATION CREATED BY OR EXISTING UNDER THIS CHAPTER OR ANY OTHER LAW OF THE
   19  STATE OF NEW YORK THAT HAS THE POWER TO MAKE GRANTS  OR  LOAN  FUNDS  OF
   20  STATE  MONIES AND HAS ONE OR MORE OF ITS MEMBERS APPOINTED BY THE GOVER-
   21  NOR OR WHO SERVE AS MEMBER BY VIRTUE OF HOLDING A CIVIL  OFFICE  OF  THE
   22  STATE,  OTHER  THAN  AN  INTERSTATE OR INTERNATIONAL AUTHORITY OR PUBLIC
   23  BENEFIT CORPORATION,  INCLUDING  SUBSIDIARIES  AND  AFFILIATES  OF  SUCH
   24  PUBLIC AUTHORITY OR PUBLIC BENEFIT CORPORATION.
   25    2.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY STATE AUTHORITY OR
   26  LOCAL AUTHORITY THAT PROCESSES AN APPLICATION FOR A GRANT SHALL REQUIRE,
   27  AS A CONDITION TO RECEIVE SUCH GRANT, THE RECEIPT  OF  A  TAX  CLEARANCE
   28  THAT  SUCH APPLICANT HAS NO PAST-DUE TAX LIABILITIES PURSUANT TO SECTION
   29  ONE HUNDRED SEVENTY-ONE-W OF THE TAX LAW.
   30    3. THE APPLICANT SHALL BE REQUIRED TO PROVIDE ANY  INFORMATION  DEEMED
   31  NECESSARY  BY THE STATE AUTHORITY OR THE LOCAL AUTHORITY AND THE DEPART-
   32  MENT OF TAXATION AND FINANCE TO EFFICIENTLY  AND  ACCURATELY  PROVIDE  A
   33  CLEARANCE  OF NO PAST-DUE TAX LIABILITIES, AND THE FAILURE BY THE APPLI-
   34  CANT TO PROVIDE SUCH INFORMATION SHALL  RENDER  THE  APPLICATION  INCOM-
   35  PLETE.
   36    4. IF THE STATE AUTHORITY OR THE LOCAL AUTHORITY RECEIVES NOTIFICATION
   37  THAT  PAST-DUE  TAX  LIABILITIES  ARE  OWED  BY THE APPLICANT, THE STATE
   38  AUTHORITY OR THE LOCAL AUTHORITY, AS THE CASE MAY  BE,  SHALL  DENY  THE
   39  GRANT  APPLICATION AND SHALL NOTIFY THE APPLICANT TO CONTACT THE DEPART-
   40  MENT OF TAXATION AND FINANCE TO RESOLVE THE PAST-DUE TAX LIABILITIES AND
   41  THAT NO GRANT MAY BE ISSUED UNTIL THE TAX LIABILITIES ARE RESOLVED.  ANY
   42  PERIOD  OF  TIME  THAT IS DETERMINED ACCORDING TO THE PROVISIONS OF THIS
   43  SECTION OR THE TAX LAW SHALL COMMENCE TO RUN FROM THE DATE OF  NOTIFICA-
   44  TION TO THE APPLICANT THAT THE TAX CLEARANCE WAS DENIED.
   45    S  2.  The tax law is amended by adding a new section 171-w to read as
   46  follows:
   47    S 171-W. ENFORCEMENT OF DELINQUENT TAX LIABILITIES THROUGH TAX  CLEAR-
   48  ANCES.  (1) FOR THE PURPOSES OF THIS SECTION, THE TERM "TAX LIABILITIES"
   49  SHALL MEAN ANY TAX, SURCHARGE, OR FEE ADMINISTERED BY THE  COMMISSIONER,
   50  OR  ANY  PENALTY  OR  INTEREST OWED BY AN INDIVIDUAL OR ENTITY. THE TERM
   51  "PAST-DUE TAX LIABILITIES" MEANS ANY UNPAID TAX  LIABILITIES  THAT  HAVE
   52  BECOME FIXED AND FINAL SUCH THAT THE TAXPAYER NO LONGER HAS ANY RIGHT TO
   53  ADMINISTRATIVE  OR  JUDICIAL  REVIEW. THE TERM "GOVERNMENT ENTITY" MEANS
   54  THE STATE OF NEW YORK, OR ANY OF ITS AGENCIES,  POLITICAL  SUBDIVISIONS,
   55  INSTRUMENTALITIES,  PUBLIC  CORPORATIONS (INCLUDING A PUBLIC CORPORATION
       S. 4209                            101
    1  CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER STATE OR  CANADA),
    2  OR COMBINATION THEREOF.
    3    (2) THE COMMISSIONER, OR HIS OR HER DESIGNEE, SHALL COOPERATE WITH ANY
    4  GOVERNMENT  ENTITY THAT IS REQUIRED BY LAW OR HAS ELECTED TO REQUIRE TAX
    5  CLEARANCES TO ESTABLISH PROCEDURES BY WHICH THE DEPARTMENT SHALL RECEIVE
    6  A TAX CLEARANCE REQUEST AND TRANSMIT SUCH TAX CLEARANCE TO  THE  GOVERN-
    7  MENT  ENTITY, AND ANY OTHER PROCEDURES DEEMED NECESSARY TO CARRY OUT THE
    8  PROVISIONS OF THIS SECTION. THESE PROCEDURES SHALL, TO THE EXTENT  PRAC-
    9  TICABLE,  REQUIRE SECURE ELECTRONIC COMMUNICATION BETWEEN THE DEPARTMENT
   10  AND THE REQUESTING GOVERNMENT ENTITY FOR THE TRANSMISSION OF TAX  CLEAR-
   11  ANCE  REQUESTS  TO  THE DEPARTMENT AND TRANSMISSION OF TAX CLEARANCES TO
   12  THE REQUESTING ENTITY. NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY,  A
   13  GOVERNMENT  ENTITY  SHALL  BE  AUTHORIZED TO SHARE ANY APPLICANT DATA OR
   14  INFORMATION WITH THE DEPARTMENT THAT IS NECESSARY TO ENSURE  THE  PROPER
   15  MATCHING  OF  THE APPLICANT TO THE TAX RECORDS MAINTAINED BY THE DEPART-
   16  MENT.
   17    (3) UPON RECEIPT OF A TAX  CLEARANCE  REQUEST,  THE  DEPARTMENT  SHALL
   18  EXAMINE  ITS  RECORDS TO DETERMINE WHETHER THE SUBJECT OF THE TAX CLEAR-
   19  ANCE REQUEST HAS PAST-DUE TAX LIABILITIES EQUAL TO OR IN EXCESS  OF  THE
   20  DOLLAR  THRESHOLD APPLICABLE FOR SUCH TAX CLEARANCE REQUEST OR, WHERE NO
   21  THRESHOLD HAS BEEN ESTABLISHED BY LAW  OR  OTHERWISE,  EQUAL  TO  OR  IN
   22  EXCESS  OF  FIVE  HUNDRED  DOLLARS.  WHEN  A  TAX  CLEARANCE  REQUEST SO
   23  REQUIRES, THE DEPARTMENT SHALL ALSO DETERMINE WHETHER (I) THE SUBJECT OF
   24  SUCH REQUEST HAS COMPLIED WITH APPLICABLE TAX RETURN FILING REQUIREMENTS
   25  FOR EACH OF THE PAST THREE YEARS; AND/OR (II) WHETHER A SUBJECT OF  SUCH
   26  REQUEST  THAT  IS  AN  INDIVIDUAL OR ENTITY THAT IS A PERSON REQUIRED TO
   27  REGISTER PURSUANT TO SECTION ONE THOUSAND  ONE  HUNDRED  THIRTY-FOUR  OF
   28  THIS  CHAPTER  IS  REGISTERED  PURSUANT  TO SUCH SECTION. THE DEPARTMENT
   29  SHALL DENY A TAX CLEARANCE IF IT DETERMINES THAT THE SUBJECT  OF  A  TAX
   30  CLEARANCE  REQUEST HAS PAST-DUE TAX LIABILITIES EQUAL TO OR IN EXCESS OF
   31  THE APPLICABLE THRESHOLD OR, WHEN THE TAX CLEARANCE REQUEST SO REQUIRES,
   32  HAS NOT COMPLIED  WITH  APPLICABLE  RETURN  FILING  AND/OR  REGISTRATION
   33  REQUIREMENTS.
   34    (4) IF A TAX CLEARANCE IS DENIED, THE GOVERNMENT ENTITY THAT REQUESTED
   35  THE  CLEARANCE  SHALL  PROVIDE  NOTICE  TO  THE APPLICANT TO CONTACT THE
   36  DEPARTMENT. SUCH NOTICE SHALL BE MADE BY FIRST CLASS MAIL WITH A CERTIF-
   37  ICATE OF MAILING AND A COPY OF SUCH NOTICE ALSO SHALL BE PROVIDED TO THE
   38  DEPARTMENT. WHEN THE APPLICANT CONTACTS THE DEPARTMENT,  THE  DEPARTMENT
   39  SHALL INFORM THE APPLICANT OF THE BASIS FOR THE DENIAL OF THE TAX CLEAR-
   40  ANCE AND SHALL ALSO INFORM THE APPLICANT (I) THAT A TAX CLEARANCE DENIED
   41  DUE  TO  PAST-DUE  TAX LIABILITIES MAY BE ISSUED ONCE THE TAXPAYER FULLY
   42  SATISFIES PAST-DUE TAX LIABILITIES OR MAKES PAYMENT ARRANGEMENTS  SATIS-
   43  FACTORY  TO  THE  COMMISSIONER;  (II) THAT A TAX CLEARANCE DENIED DUE TO
   44  FAILURE TO FILE TAX RETURNS MAY BE ISSUED ONCE THE APPLICANT HAS  SATIS-
   45  FIED  THE APPLICABLE RETURN FILING REQUIREMENTS; (III) THAT A TAX CLEAR-
   46  ANCE DENIED FOR FAILURE TO REGISTER PURSUANT TO SECTION ONE THOUSAND ONE
   47  HUNDRED THIRTY-FOUR OF THIS CHAPTER MAY BE ISSUED ONCE THE APPLICANT HAS
   48  REGISTERED PURSUANT TO SUCH SECTION; AND (IV) THE GROUNDS FOR  CHALLENG-
   49  ING  THE  DENIAL  OF  A TAX CLEARANCE LISTED IN SUBDIVISION FIVE OF THIS
   50  SECTION.
   51    (5) (A) NOTWITHSTANDING ANY OTHER PROVISION  OF  LAW,  AND  EXCEPT  AS
   52  SPECIFICALLY  PROVIDED HEREIN, AN APPLICANT DENIED A TAX CLEARANCE SHALL
   53  HAVE NO RIGHT TO COMMENCE A COURT ACTION OR PROCEEDING OR SEEK ANY OTHER
   54  LEGAL RECOURSE AGAINST THE DEPARTMENT OR THE GOVERNMENT  ENTITY  RELATED
   55  TO THE DENIAL OF A TAX CLEARANCE BY THE DEPARTMENT.
       S. 4209                            102
    1    (B)  AN  APPLICANT  SEEKING TO CHALLENGE THE DENIAL OF A TAX CLEARANCE
    2  MUST PROTEST TO THE DEPARTMENT OR THE DIVISION OF TAX APPEALS  NO  LATER
    3  THAN  SIXTY DAYS FROM THE DATE OF THE NOTIFICATION TO THE APPLICANT THAT
    4  THE TAX CLEARANCE WAS DENIED. AN APPLICANT MAY  CHALLENGE  A  DEPARTMENT
    5  FINDING  OF  PAST-DUE  TAX  LIABILITIES ONLY ON THE GROUNDS THAT (I) THE
    6  INDIVIDUAL OR ENTITY DENIED THE TAX CLEARANCE IS NOT THE  INDIVIDUAL  OR
    7  ENTITY WITH THE PAST-DUE TAX LIABILITIES AT ISSUE; (II) THE PAST-DUE TAX
    8  LIABILITIES  WERE  SATISFIED;  (III)  THE  APPLICANT'S  WAGES  ARE BEING
    9  GARNISHED FOR THE PAYMENT OF CHILD SUPPORT OR COMBINED CHILD AND SPOUSAL
   10  SUPPORT PURSUANT TO AN INCOME EXECUTION ISSUED PURSUANT TO SECTION  FIVE
   11  THOUSAND TWO HUNDRED FORTY-ONE OR FIVE THOUSAND TWO HUNDRED FORTY-TWO OF
   12  THE  CIVIL  PRACTICE LAW AND RULES OR ANOTHER STATE'S INCOME WITHHOLDING
   13  ORDER AS AUTHORIZED UNDER PART FIVE OF  ARTICLE  FIVE-B  OF  THE  FAMILY
   14  COURT  ACT,  OR  GARNISHED  BY  THE  DEPARTMENT  FOR  THE PAYMENT OF THE
   15  PAST-DUE TAX LIABILITIES AT ISSUE; OR (IV) THE APPLICANT IS MAKING CHILD
   16  SUPPORT PAYMENTS OR COMBINED CHILD AND SPOUSAL SUPPORT PAYMENTS PURSUANT
   17  TO A SATISFACTORY PAYMENT ARRANGEMENT UNDER SECTION ONE HUNDRED ELEVEN-B
   18  OF THE SOCIAL SERVICES LAW WITH A SUPPORT COLLECTION UNIT  OR  OTHERWISE
   19  MAKING  PERIODIC  PAYMENTS IN ACCORDANCE WITH SECTION FOUR HUNDRED FORTY
   20  OF THE FAMILY COURT ACT. AN APPLICANT MAY CHALLENGE A DEPARTMENT FINDING
   21  OF FAILURE TO COMPLY WITH TAX RETURN FILING  REQUIREMENTS  ONLY  ON  THE
   22  GROUNDS  THAT  ALL  REQUIRED TAX RETURNS HAVE BEEN FILED FOR EACH OF THE
   23  PAST THREE YEARS.
   24    (C) NOTHING IN THIS SUBDIVISION IS INTENDED  TO  LIMIT  ANY  APPLICANT
   25  FROM SEEKING RELIEF FROM JOINT AND SEVERAL LIABILITY PURSUANT TO SECTION
   26  SIX  HUNDRED FIFTY-FOUR OF THIS CHAPTER, TO THE EXTENT THAT HE OR SHE IS
   27  ELIGIBLE PURSUANT TO THAT SECTION, OR  ESTABLISHING  TO  THE  DEPARTMENT
   28  THAT  THE  ENFORCEMENT OF THE UNDERLYING TAX LIABILITIES HAS BEEN STAYED
   29  BY THE FILING OF A PETITION PURSUANT TO  THE  BANKRUPTCY  CODE  OF  1978
   30  (TITLE ELEVEN OF THE UNITED STATES CODE).
   31    (6)  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW, THE DEPARTMENT MAY
   32  EXCHANGE WITH A GOVERNMENT ENTITY ANY DATA OR INFORMATION THAT,  IN  THE
   33  DISCRETION OF THE COMMISSIONER, IS NECESSARY FOR THE IMPLEMENTATION OF A
   34  TAX CLEARANCE REQUIREMENT. HOWEVER, NO GOVERNMENT ENTITY MAY RE-DISCLOSE
   35  THIS  INFORMATION  TO  ANY  OTHER  ENTITY  OR PERSON, OTHER THAN FOR THE
   36  PURPOSE OF INFORMING THE APPLICANT THAT A  REQUIRED  TAX  CLEARANCE  HAS
   37  BEEN DENIED, UNLESS OTHERWISE PERMITTED BY LAW.
   38    (7)  EXCEPT  AS  OTHERWISE PROVIDED IN THIS SECTION, THE ACTIVITIES TO
   39  COLLECT PAST-DUE TAX LIABILITIES UNDERTAKEN BY THE  DEPARTMENT  PURSUANT
   40  TO  THIS  SECTION  SHALL  NOT  IN  ANY WAY LIMIT, RESTRICT OR IMPAIR THE
   41  DEPARTMENT FROM EXERCISING ANY OTHER AUTHORITY TO COLLECT OR ENFORCE TAX
   42  LIABILITIES UNDER ANY OTHER APPLICABLE PROVISION OF LAW.
   43    (8) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION,  THE  PROVISIONS  OF
   44  THIS SECTION ARE NOT APPLICABLE TO THE TAX CLEARANCE REQUIRED BY SECTION
   45  171-V OF THIS ARTICLE.
   46    S  3.  This act shall take effect immediately; provided, however, that
   47  the department of taxation and finance and any  state  or  local  public
   48  authority  may  work  to  execute the necessary procedures and technical
   49  changes to support the tax clearance process as  described  in  sections
   50  one and two of this act before the effective date of this act.
   51                                   PART HH
   52    Section  1.  The  tax  law is amended by adding a new section 171-z to
   53  read as follows:
       S. 4209                            103
    1    S 171-Z.   RECIPROCAL TAX COLLECTION AGREEMENTS  WITH  OTHER  CLAIMANT
    2  STATES.  (1)  THE  COMMISSIONER  SHALL  HAVE THE AUTHORITY TO ENTER INTO
    3  AGREEMENTS WITH CLAIMANT STATES TO COLLECT  AND  PAY  OVER  TO  CLAIMANT
    4  STATES,  TAXES  OWED  TO  CLAIMANT  STATES  BY NEW YORK TAXPAYERS AND TO
    5  CERTIFY AND REQUEST THAT CLAIMANT STATES COLLECT AND PAY OVER TAXES OWED
    6  TO  NEW  YORK  BY TAXPAYERS RESIDING IN CLAIMANT STATES. FOR PURPOSES OF
    7  THIS SECTION, THE TERM "CLAIMANT STATE" SHALL MEAN ANY  OTHER  STATE  IN
    8  THE  UNITED  STATES  OR THE DISTRICT OF COLUMBIA THAT ALLOWS THE COMMIS-
    9  SIONER, IN CASES WHERE A TAXPAYER IN ANOTHER STATE  OWES  TAXES  TO  NEW
   10  YORK  STATE, TO CERTIFY AND REQUEST THAT THE OTHER STATE COLLECT AND PAY
   11  SUCH COLLECTED TAXES TO NEW YORK STATE; THE TERM "TAXES" SHALL MEAN  ANY
   12  AMOUNT  OF  TAX  IMPOSED UNDER THE LAWS OF NEW YORK OR A CLAIMANT STATE,
   13  DUE AND PAYABLE TO NEW YORK OR A CLAIMANT STATE, INCLUDING ADDITIONS  TO
   14  TAX  FOR  PENALTIES  AND  INTEREST, THAT HAS BECOME FIXED AND FINAL SUCH
   15  THAT THE TAXPAYER NO LONGER HAS ANY RIGHT TO ADMINISTRATIVE OR  JUDICIAL
   16  REVIEW;  THE  TERM  "TAXPAYER"  SHALL  MEAN ANY INDIVIDUAL, CORPORATION,
   17  PARTNERSHIP, LIMITED LIABILITY PARTNERSHIP OR COMPANY, PARTNER,  MEMBER,
   18  MANAGER, ESTATE, TRUST, FIDUCIARY OR ENTITY, WHO OR WHICH HAS BEEN IDEN-
   19  TIFIED BY NEW YORK OR A CLAIMANT STATE UNDER THIS SECTION AS OWING TAXES
   20  TO NEW YORK OR A CLAIMANT STATE.
   21    (2) THE RECIPROCAL TAX COLLECTION AGREEMENTS MAY INCLUDE THE FOLLOWING
   22  PROVISIONS:
   23    (A)  UPON  THE  REQUEST  AND  CERTIFICATION OF A CLAIMANT STATE TO THE
   24  COMMISSIONER THAT A TAXPAYER OWES TAXES  TO  SUCH  CLAIMANT  STATE,  THE
   25  COMMISSIONER  MAY, PURSUANT TO THE AUTHORITY UNDER THIS SECTION, COLLECT
   26  SUCH TAXES IN THE SAME MANNER THAT THE COMMISSIONER  CAN  COLLECT  TAXES
   27  DUE  AND  PAYABLE  TO  NEW YORK STATE, AND SHALL PAY OVER SUCH COLLECTED
   28  AMOUNT TO THE CLAIMANT STATE IN ACCORDANCE WITH THE PROVISIONS  OF  THIS
   29  SECTION.  THE  COMMISSIONER SHALL NOT COLLECT SUCH TAXES UNLESS THE LAWS
   30  OF THE CLAIMANT STATE (I) ALLOW  THE  COMMISSIONER,  IN  CASES  WHERE  A
   31  TAXPAYER OWES TAXES TO NEW YORK STATE, TO CERTIFY AND REQUEST THE CLAIM-
   32  ANT  STATE  COLLECT  SUCH TAXES OWED TO NEW YORK STATE, AND (II) PROVIDE
   33  FOR THE PAYMENT OF SUCH COLLECTED AMOUNT TO NEW YORK STATE.
   34    (B) SUCH CERTIFICATION SHALL INCLUDE (I) THE FULL NAME AND ADDRESS  OF
   35  THE  TAXPAYER;  (II)  THE  TAXPAYER'S  SOCIAL SECURITY NUMBER OR FEDERAL
   36  EMPLOYER IDENTIFICATION NUMBER; (III) THE AMOUNT  OF  THE  TAX  FOR  THE
   37  TAXABLE  PERIOD  SOUGHT  TO BE COLLECTED, INCLUDING A DETAILED STATEMENT
   38  FOR EACH TAXABLE PERIOD SHOWING TAX, INTEREST AND PENALTY; (IV) A STATE-
   39  MENT WHETHER THE TAXPAYER FILED A TAX RETURN WITH THE CLAIMANT STATE FOR
   40  SUCH TAX, AND, IF SO, WHETHER SUCH TAX RETURN WAS FILED  UNDER  PROTEST;
   41  AND  (V)  A  STATEMENT  THAT ANY ADMINISTRATIVE OR JUDICIAL REMEDIES, OR
   42  BOTH, HAVE BEEN EXHAUSTED OR HAVE LAPSED AND THE AMOUNT OF TAX IS LEGAL-
   43  LY ENFORCEABLE UNDER THE LAWS OF THE CLAIMANT STATE AGAINST THE  TAXPAY-
   44  ER.
   45    (C)  UPON  RECEIPT  BY THE COMMISSIONER OF THE REQUIRED CERTIFICATION,
   46  THE COMMISSIONER SHALL NOTIFY THE  TAXPAYER  BY  FIRST-CLASS  MAIL  WITH
   47  CERTIFICATE  OF  MAILING  TO  THE TAXPAYER'S LAST KNOWN ADDRESS THAT THE
   48  COMMISSIONER HAS RECEIVED A REQUEST FROM THE CLAIMANT STATE  TO  COLLECT
   49  TAXES  FROM THE TAXPAYER, THAT THE TAXPAYER HAS THE RIGHT TO PROTEST THE
   50  COLLECTION OF SUCH TAXES, THAT FAILURE TO FILE A PROTEST  IN  ACCORDANCE
   51  WITH  PARAGRAPH (D) OF THIS SUBDIVISION SHALL CONSTITUTE A WAIVER OF ANY
   52  CLAIM AGAINST NEW YORK STATE REGARDING THE COLLECTION OF SUCH TAXES  AND
   53  THAT  THE  AMOUNT,  UPON  COLLECTION,  WILL BE PAID OVER TO THE CLAIMANT
   54  STATE. SIXTY DAYS AFTER THE DATE ON WHICH IT IS MAILED, A  NOTICE  UNDER
   55  THIS SUBDIVISION SHALL BE FINAL EXCEPT ONLY FOR SUCH AMOUNTS AS TO WHICH
       S. 4209                            104
    1  THE  TAXPAYER  HAS  FILED, AS PROVIDED IN PARAGRAPH (D) OF THIS SUBDIVI-
    2  SION, A WRITTEN PROTEST WITH THE COMMISSIONER.
    3    (D)  ANY  TAXPAYER  NOTIFIED  IN ACCORDANCE WITH PARAGRAPH (C) OF THIS
    4  SUBDIVISION MAY, ON OR BEFORE THE SIXTIETH DAY AFTER THE MAILING OF SUCH
    5  NOTICE BY THE COMMISSIONER, PROTEST THE COLLECTION OF ALL OR  A  PORTION
    6  OF  SUCH TAXES BY FILING WITH THE CLAIMANT STATE AND PROVIDING A COPY TO
    7  THE COMMISSIONER A WRITTEN PROTEST IN WHICH THE TAXPAYER SHALL SET FORTH
    8  THE GROUNDS ON WHICH THE PROTEST IS BASED. IF A TIMELY PROTEST IS FILED,
    9  THE COMMISSIONER SHALL REFRAIN FROM COLLECTING SUCH TAXES AND SHALL SEND
   10  A COPY OF THE PROTEST TO THE CLAIMANT STATE FOR A DETERMINATION  OF  THE
   11  PROTEST ON ITS MERITS IN ACCORDANCE WITH THE LAWS OF THE CLAIMANT STATE.
   12    (E)  THE  COMMISSIONER  MAY ENTER INTO AGREEMENTS WITH CLAIMANT STATES
   13  THAT (I) RELATE TO PROCEDURES AND METHODS TO BE EMPLOYED BY  A  CLAIMANT
   14  STATE  WITH  RESPECT  TO  THE  OPERATION OF THIS SECTION; (II) SAFEGUARD
   15  AGAINST THE DISCLOSURE OR INAPPROPRIATE  USE  OF  ANY  INFORMATION  THAT
   16  IDENTIFIES,  DIRECTLY  OR  INDIRECTLY, A PARTICULAR TAXPAYER OBTAINED OR
   17  MAINTAINED PURSUANT TO THIS SECTION; (III) ESTABLISH A MINIMUM THRESHOLD
   18  FOR THE AMOUNT OF TAXES OWED BY A TAXPAYER  TO  A  CLAIMANT  STATE  THAT
   19  WOULD  TRIGGER  THE  OPERATION  OF  THIS SECTION; (IV) PROVIDE THAT EACH
   20  CLAIMANT STATE SHALL BEAR THE COSTS THAT ARE INCURRED BY IT  UNDER  SUCH
   21  RECIPROCAL  AGREEMENTS; (V) SET THE COMMENCEMENT AND TERMINATION DATE OF
   22  SUCH RECIPROCAL AGREEMENTS; AND (VI) PROVIDE THAT  EACH  CLAIMANT  STATE
   23  SHALL  AGREE  THAT,  UPON  PAYMENT  TO  A  CLAIMANT  STATE  OF AN AMOUNT
   24  COLLECTED UNDER THIS SECTION, THE COMMISSIONER AND THE STATE OF NEW YORK
   25  SHALL BE DISCHARGED OF ANY OBLIGATION OR LIABILITY TO A TAXPAYER  AND  A
   26  CLAIMANT  STATE  WITH RESPECT TO THE AMOUNTS COLLECTED FROM THE TAXPAYER
   27  AND PAID TO THE CLAIMANT STATE PURSUANT TO THIS SECTION. ANY ACTION  FOR
   28  REFUND OF THOSE AMOUNTS SHALL LIE SOLELY AGAINST THE CLAIMANT STATE.
   29    (3)  FOR PURPOSES OF MAKING PAYMENT OF ANY TAXES THAT ARE COLLECTED BY
   30  THE COMMISSIONER ON BEHALF OF ANY CLAIMANT STATE UNDER RECIPROCAL AGREE-
   31  MENTS, THE OFFICE OF THE STATE COMPTROLLER, UPON REQUEST BY THE  COMMIS-
   32  SIONER,  IS  AUTHORIZED  TO PAY THE AMOUNT COLLECTED FROM THE RECIPROCAL
   33  TAX  COLLECTION   REVENUE   FUND   ESTABLISHED   PURSUANT   TO   SECTION
   34  NINETY-NINE-W OF THE STATE FINANCE LAW TO WHICH SUCH TAXES ARE CREDITED.
   35    (4) NOTWITHSTANDING OTHER PROVISIONS OF THIS CHAPTER, THE COMMISSIONER
   36  IS  AUTHORIZED  TO  RELEASE  TO THE CLAIMANT STATE ANY SPECIFIC TAXPAYER
   37  INFORMATION NECESSARY FOR PURPOSES OF IMPLEMENTING AND ADMINISTERING  AN
   38  AGREEMENT  ENTERED  INTO  BETWEEN  THE CLAIMANT STATE AND NEW YORK STATE
   39  UNDER THIS SECTION.
   40    S 2. The state finance law is amended by adding a new section 99-w  to
   41  read as follows:
   42    S  99-W.  RECIPROCAL  TAX  COLLECTION REVENUE FUND. 1. THERE IS HEREBY
   43  ESTABLISHED IN THE JOINT  CUSTODY  OF  THE  STATE  COMPTROLLER  AND  THE
   44  COMMISSIONER OF TAXATION AND FINANCE A SPECIAL REVENUE FUND KNOWN AS THE
   45  "RECIPROCAL TAX COLLECTION REVENUE FUND".
   46    2.  ALL  MONIES RECEIVED BY THE RECIPROCAL TAX COLLECTION REVENUE FUND
   47  PURSUANT TO RECIPROCAL  TAX  COLLECTION  AGREEMENTS  WITH  OTHER  STATES
   48  ENTERED  INTO  PURSUANT  TO SECTION ONE HUNDRED SEVENTY-ONE-Z OF THE TAX
   49  LAW SHALL BE DEPOSITED TO THE EXCLUSIVE CREDIT OF SUCH FUND. SAID MONIES
   50  SHALL BE KEPT SEPARATE AND SHALL NOT BE COMMINGLED WITH ANY OTHER MONIES
   51  IN THE CUSTODY OF THE COMPTROLLER OR THE COMMISSIONER  OF  TAXATION  AND
   52  FINANCE.
   53    3. THE MONIES IN SAID REVENUE FUND SHALL BE RETAINED UNTIL THE COMMIS-
   54  SIONER  OF  TAXATION  AND  FINANCE REQUESTS THE STATE COMPTROLLER MAKE A
   55  PAYMENT OF TAXES COLLECTED BY THE COMMISSIONER OF TAXATION  AND  FINANCE
   56  ON  BEHALF  OF A CLAIMANT STATE UNDER A RECIPROCAL TAX COLLECTION AGREE-
       S. 4209                            105
    1  MENT ENTERED INTO PURSUANT TO SECTION ONE HUNDRED SEVENTY-ONE-Z  OF  THE
    2  TAX  LAW.  THE  STATE  COMPTROLLER SHALL BE AUTHORIZED TO PAY A CLAIMANT
    3  STATE THE AMOUNT COLLECTED FROM THE RECIPROCAL  TAX  COLLECTION  REVENUE
    4  FUND.
    5    S 3. This act shall take effect immediately.
    6                                   PART II
    7                            Intentionally Omitted
    8                                   PART JJ
    9                            Intentionally Omitted
   10                                   PART KK
   11                            Intentionally Omitted
   12                                   PART LL
   13    Section 1. Subdivision 2 of section 136 of the social services law, as
   14  amended  by  section 24 of part B of chapter 436 of the laws of 1997, is
   15  amended to read as follows:
   16    2. All communications and information relating to a  person  receiving
   17  public  assistance  or  care  obtained  by any social services official,
   18  service officer, or employee in the course of his or her work  shall  be
   19  considered  confidential  and,  except  as  otherwise  provided  in this
   20  section, shall be disclosed only to the  commissioner,  or  his  or  her
   21  authorized  representative,  the  commissioner of labor, or   his or her
   22  authorized representative, the commissioner of health,  or  his  or  her
   23  authorized  representative, THE COMMISSIONER OF TAXATION AND FINANCE, OR
   24  HIS OR HER AUTHORIZED REPRESENTATIVE, the welfare inspector general,  or
   25  his  or her authorized representative, the county  board of supervisors,
   26  city council, town board or other board or body authorized and  required
   27  to  appropriate  funds  for  public  assistance and care in and for such
   28  county, city or town or its authorized representative or,  by  authority
   29  of  the  county,  city  or town social services official, to a person or
   30  agency considered entitled to such  information.  Nothing  herein  shall
   31  preclude  a    social services official from reporting to an appropriate
   32  agency or official, including law  enforcement  agencies  or  officials,
   33  known or  suspected instances of physical or mental injury, sexual abuse
   34  or  exploitation,  sexual contact with a minor or negligent treatment or
   35  maltreatment of a child of which  the  official  becomes  aware  in  the
   36  administration  of  public  assistance  and  care  nor shall it preclude
   37  communication with the federal immigration  and  naturalization  service
   38  regarding the immigration status of any individual.
   39    S 2. This act shall take effect immediately.
   40                                   PART MM
   41    Section  1. Clause (H) of subparagraph (ii) of paragraph 1 of subdivi-
   42  sion b of section 1612 of the tax law, as amended by section 1  of  part
   43  BB of chapter 59 of the laws of 2014, is amended to read as follows:
       S. 4209                            106
    1    (H)  notwithstanding  clauses  (A), (B), (C), (D), (E), (F) and (G) of
    2  this subparagraph, the track operator of a vendor track shall be  eligi-
    3  ble  for  a  vendor's  capital  award of up to four percent of the total
    4  revenue wagered at the vendor track after payout for prizes pursuant  to
    5  this  chapter,  which  shall  be  used  exclusively  for capital project
    6  investments to improve the facilities of the vendor track which  promote
    7  or  encourage  increased attendance at the video lottery gaming facility
    8  including, but not limited to hotels, other lodging  facilities,  enter-
    9  tainment   facilities,  retail  facilities,  dining  facilities,  events
   10  arenas, parking garages and other  improvements  that  enhance  facility
   11  amenities;  provided  that such capital investments shall be approved by
   12  the division, in consultation with the state racing and wagering  board,
   13  and  that  such vendor track demonstrates that such capital expenditures
   14  will increase patronage at such vendor track's facilities  and  increase
   15  the amount of revenue generated to support state education programs. The
   16  annual  amount of such vendor's capital awards that a vendor track shall
   17  be eligible to receive shall be limited  to  two  million  five  hundred
   18  thousand  dollars,  except for Aqueduct racetrack, for which there shall
   19  be no vendor's capital awards. Except for tracks having  less  than  one
   20  thousand  one  hundred  video  gaming  machines, and except for a vendor
   21  track located west of State Route 14 from Sodus Point to the  Pennsylva-
   22  nia  border  within  New  York, each track operator shall be required to
   23  co-invest an amount of  capital  expenditure  equal  to  its  cumulative
   24  vendor's  capital  award. For all tracks, except for Aqueduct racetrack,
   25  the amount of any vendor's capital award that is not used during any one
   26  year period may be carried over  into  subsequent  years  ending  before
   27  April  first, two thousand [fifteen] SIXTEEN. Any amount attributable to
   28  a capital expenditure  approved  prior  to  April  first,  two  thousand
   29  [fifteen] SIXTEEN and completed before April first, two thousand [seven-
   30  teen]  EIGHTEEN;  or  approved prior to April first, two thousand [nine-
   31  teen] TWENTY and completed before April first, two thousand [twenty-one]
   32  TWENTY-TWO for a vendor track located west of State Route 14 from  Sodus
   33  Point  to  the Pennsylvania border within New York, shall be eligible to
   34  receive the vendor's capital award. In the event that a  vendor  track's
   35  capital expenditures, approved by the division prior to April first, two
   36  thousand [fifteen] SIXTEEN and completed prior to April first, two thou-
   37  sand  [seventeen] EIGHTEEN, exceed the vendor track's cumulative capital
   38  award during the five year  period  ending  April  first,  two  thousand
   39  [fifteen]  SIXTEEN,  the  vendor  shall  continue to receive the capital
   40  award after April first,  two  thousand  [fifteen]  SIXTEEN  until  such
   41  approved  capital  expenditures  are paid to the vendor track subject to
   42  any required co-investment. In no event  shall  any  vendor  track  that
   43  receives a vendor fee pursuant to clause (F) or (G) of this subparagraph
   44  be  eligible for a vendor's capital award under this section. Any opera-
   45  tor of a vendor track which  has  received  a  vendor's  capital  award,
   46  choosing  to  divest  the capital improvement toward which the award was
   47  applied, prior to the full depreciation of the  capital  improvement  in
   48  accordance  with  generally  accepted accounting principles, shall reim-
   49  burse the state in amounts equal to the total of any  such  awards.  Any
   50  capital  award not approved for a capital expenditure at a video lottery
   51  gaming facility by April first, two thousand [fifteen] SIXTEEN shall  be
   52  deposited into the state lottery fund for education aid; and
   53    S 2. This act shall take effect immediately.
   54                                   PART NN
       S. 4209                            107
    1    Section  1.  Paragraph  (a)  of  subdivision  1 of section 1003 of the
    2  racing, pari-mutuel wagering and breeding law, as amended by  section  1
    3  of  part  AA  of  chapter  59 of the laws of 2014, is amended to read as
    4  follows:
    5    (a)  Any  racing  association  or  corporation  or  regional off-track
    6  betting corporation, authorized to conduct  pari-mutuel  wagering  under
    7  this  chapter, desiring to display the simulcast of horse races on which
    8  pari-mutuel betting shall be permitted in the manner and subject to  the
    9  conditions  provided for in this article may apply to the commission for
   10  a license so to do. Applications for licenses shall be in such  form  as
   11  may  be  prescribed by the commission and shall contain such information
   12  or other material or evidence as the commission may require. No  license
   13  shall be issued by the commission authorizing the simulcast transmission
   14  of  thoroughbred  races  from a track located in Suffolk county. The fee
   15  for such licenses shall be five hundred dollars per  simulcast  facility
   16  and  for  account wagering licensees that do not operate either a simul-
   17  cast facility that is open to the public within the state of New York or
   18  a licensed racetrack within the state, twenty thousand dollars per  year
   19  payable  by  the licensee to the commission for deposit into the general
   20  fund. Except as provided in  this  section,  the  commission  shall  not
   21  approve any application to conduct simulcasting into individual or group
   22  residences,  homes  or  other areas for the purposes of or in connection
   23  with pari-mutuel wagering. The commission may approve simulcasting  into
   24  residences,  homes or other areas to be conducted jointly by one or more
   25  regional off-track betting corporations and one or more of  the  follow-
   26  ing:  a  franchised  corporation,  thoroughbred  racing corporation or a
   27  harness racing corporation or association; provided (i) the simulcasting
   28  consists only of those races on which pari-mutuel betting is  authorized
   29  by  this  chapter  at  one  or more simulcast facilities for each of the
   30  contracting off-track betting corporations which  shall  include  wagers
   31  made  in  accordance  with  section  one  thousand fifteen, one thousand
   32  sixteen and one thousand seventeen of  this  article;  provided  further
   33  that  the  contract  provisions or other simulcast arrangements for such
   34  simulcast facility shall be no less favorable than those  in  effect  on
   35  January  first,  two  thousand  five;  (ii)  that each off-track betting
   36  corporation having within its  geographic  boundaries  such  residences,
   37  homes  or  other  areas  technically  capable of receiving the simulcast
   38  signal shall be a contracting party; (iii) the distribution of  revenues
   39  shall  be  subject  to  contractual agreement of the parties except that
   40  statutory payments to  non-contracting  parties,  if  any,  may  not  be
   41  reduced;  provided,  however,  that nothing herein to the contrary shall
   42  prevent a track from televising its races on an irregular basis primari-
   43  ly for promotional or marketing purposes as found by the commission. For
   44  purposes of this paragraph, the provisions of section one thousand thir-
   45  teen of this article shall  not  apply.  Any  agreement  authorizing  an
   46  in-home simulcasting experiment commencing prior to May fifteenth, nine-
   47  teen hundred ninety-five, may, and all its terms, be extended until June
   48  thirtieth,  two  thousand [fifteen] SIXTEEN; provided, however, that any
   49  party to such agreement may  elect  to  terminate  such  agreement  upon
   50  conveying written notice to all other parties of such agreement at least
   51  forty-five  days  prior  to  the  effective date of the termination, via
   52  registered mail. Any party to an agreement receiving such notice  of  an
   53  intent  to  terminate, may request the commission to mediate between the
   54  parties new terms and conditions in a replacement agreement between  the
   55  parties  as will permit continuation of an in-home experiment until June
   56  thirtieth, two thousand [fifteen] SIXTEEN; and (iv)  no  in-home  simul-
       S. 4209                            108
    1  casting in the thoroughbred special betting district shall occur without
    2  the approval of the regional thoroughbred track.
    3    S  2.  Subparagraph  (iii)  of paragraph d of subdivision 3 of section
    4  1007 of the racing, pari-mutuel wagering and breeding law, as amended by
    5  section 2 of part AA of chapter 59 of the laws of 2014,  is  amended  to
    6  read as follows:
    7    (iii) Of the sums retained by a receiving track located in Westchester
    8  county  on  races received from a franchised corporation, for the period
    9  commencing January first, two thousand eight and continuing through June
   10  thirtieth, two thousand [fifteen] SIXTEEN, the amount  used  exclusively
   11  for  purses  to  be  awarded  at races conducted by such receiving track
   12  shall be computed as follows: of the sums so retained, two and  one-half
   13  percent  of the total pools. Such amount shall be increased or decreased
   14  in the amount of fifty percent of the difference  in  total  commissions
   15  determined by comparing the total commissions available after July twen-
   16  ty-first,  nineteen  hundred  ninety-five  to the total commissions that
   17  would have been available to such  track  prior  to  July  twenty-first,
   18  nineteen hundred ninety-five.
   19    S  3.  The  opening  paragraph of subdivision 1 of section 1014 of the
   20  racing, pari-mutuel wagering and breeding law, as amended by  section  3
   21  of  part  AA  of  chapter  59 of the laws of 2014, is amended to read as
   22  follows:
   23    The provisions of this section shall govern the simulcasting of  races
   24  conducted  at thoroughbred tracks located in another state or country on
   25  any day during which a franchised corporation is conducting a race meet-
   26  ing in Saratoga county at Saratoga  thoroughbred  racetrack  until  June
   27  thirtieth,  two  thousand [fifteen] SIXTEEN and on any day regardless of
   28  whether or not a franchised corporation is conducting a race meeting  in
   29  Saratoga county at Saratoga thoroughbred racetrack after June thirtieth,
   30  two thousand [fifteen] SIXTEEN.  On any day on which a franchised corpo-
   31  ration  has  not  scheduled  a  racing program but a thoroughbred racing
   32  corporation located within the state is conducting  racing,  every  off-
   33  track  betting corporation branch office and every simulcasting facility
   34  licensed in accordance  with  section  one  thousand  seven  (that  have
   35  entered  into  a  written  agreement with such facility's representative
   36  horsemen's organization, as approved by the  commission),  one  thousand
   37  eight,  or  one  thousand  nine  of  this article shall be authorized to
   38  accept wagers and display the live simulcast  signal  from  thoroughbred
   39  tracks  located  in  another  state  or  foreign  country subject to the
   40  following provisions:
   41    S 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
   42  and breeding law, as amended by section 4 of part AA of  chapter  59  of
   43  the laws of 2014, is amended to read as follows:
   44    1.  The  provisions  of  this section shall govern the simulcasting of
   45  races conducted at harness tracks located in another  state  or  country
   46  during  the period July first, nineteen hundred ninety-four through June
   47  thirtieth, two thousand [fifteen] SIXTEEN. This section shall  supersede
   48  all inconsistent provisions of this chapter.
   49    S  5.  The  opening  paragraph of subdivision 1 of section 1016 of the
   50  racing, pari-mutuel wagering and breeding law, as amended by  section  5
   51  of  part  AA  of  chapter  59 of the laws of 2014, is amended to read as
   52  follows:
   53    The provisions of this section shall govern the simulcasting of  races
   54  conducted  at thoroughbred tracks located in another state or country on
   55  any day during which a franchised corporation is not conducting  a  race
   56  meeting in Saratoga county at Saratoga thoroughbred racetrack until June
       S. 4209                            109
    1  thirtieth,  two  thousand  [fifteen]  SIXTEEN.   Every off-track betting
    2  corporation branch office and every simulcasting  facility  licensed  in
    3  accordance  with  section  one  thousand  seven that have entered into a
    4  written  agreement with such facility's representative horsemen's organ-
    5  ization as approved by the commission, one thousand eight or  one  thou-
    6  sand  nine  of  this  article  shall  be authorized to accept wagers and
    7  display the live  full-card  simulcast  signal  of  thoroughbred  tracks
    8  (which  may  include  quarter  horse or mixed meetings provided that all
    9  such wagering on such races shall be construed to be thoroughbred races)
   10  located in another state or foreign country, subject  to  the  following
   11  provisions;  provided,  however,  no  such  written  agreement  shall be
   12  required of a franchised corporation licensed in accordance with section
   13  one thousand seven of this article:
   14    S 6. The opening paragraph of section 1018 of the racing,  pari-mutuel
   15  wagering and breeding law, as amended by section 6 of part AA of chapter
   16  59 of the laws of 2014, is amended to read as follows:
   17    Notwithstanding  any  other  provision of this chapter, for the period
   18  July twenty-fifth, two thousand one through September eighth, two  thou-
   19  sand  [fourteen]  FIFTEEN, when a franchised corporation is conducting a
   20  race meeting within the state at Saratoga Race Course,  every  off-track
   21  betting  corporation  branch  office  and  every  simulcasting  facility
   22  licensed in accordance with section one thousand seven (that has entered
   23  into a written agreement with such facility's representative  horsemen's
   24  organization  as  approved by the commission), one thousand eight or one
   25  thousand nine of this article shall be authorized to accept  wagers  and
   26  display  the  live  simulcast signal from thoroughbred tracks located in
   27  another state, provided that such facility shall accept wagers on  races
   28  run  at  all  in-state  thoroughbred  tracks which are conducting racing
   29  programs subject to the following provisions; provided, however, no such
   30  written agreement shall be required of a franchised corporation licensed
   31  in accordance with section one thousand seven of this article.
   32    S 7. Section 32 of chapter 281 of  the  laws  of  1994,  amending  the
   33  racing,  pari-mutuel  wagering and breeding law  and other laws relating
   34  to simulcasting, as amended by section 7 of part AA of chapter 59 of the
   35  laws of 2014, is amended to read as follows:
   36    S 32. This act shall take effect immediately and the  pari-mutuel  tax
   37  reductions  in  section  six  of  this  act  shall  expire and be deemed
   38  repealed on  July  1,  [2015]  2016;  provided,  however,  that  nothing
   39  contained  herein  shall be deemed to affect the application, qualifica-
   40  tion, expiration, or repeal of any  provision  of  law  amended  by  any
   41  section  of  this act, and such provisions shall be applied or qualified
   42  or shall expire or be deemed repealed in the same manner,  to  the  same
   43  extent  and on the same date as the case may be as otherwise provided by
   44  law; provided further, however, that sections twenty-three  and  twenty-
   45  five of this act shall remain in full force and effect only until May 1,
   46  1997 and at such time shall be deemed to be repealed.
   47    S  8.  Section  54  of  chapter  346 of the laws of 1990, amending the
   48  racing, pari-mutuel wagering and breeding law and other laws relating to
   49  simulcasting and the imposition of certain taxes, as amended by  section
   50  8  of  part  AA of chapter 59 of the laws of 2014, is amended to read as
   51  follows:
   52    S 54. This act  shall  take  effect  immediately;  provided,  however,
   53  sections  three  through twelve of this act shall take effect on January
   54  1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
   55  ing law, as added by section thirty-eight of this act, shall expire  and
   56  be  deemed repealed on July 1, [2015] 2016; and section eighteen of this
       S. 4209                            110
    1  act shall take effect on July 1, 2008 and sections fifty-one and  fifty-
    2  two  of this act shall take effect as of the same date as chapter 772 of
    3  the laws of 1989 took effect.
    4    S  9.  Paragraph  (a)  of  subdivision 1 of section 238 of the racing,
    5  pari-mutuel wagering and breeding law, as amended by section 9  of  part
    6  AA of chapter 59 of the laws of 2014, is amended to read as follows:
    7    (a)  The  franchised  corporation  authorized  under  this  chapter to
    8  conduct pari-mutuel betting at a race meeting or races run thereat shall
    9  distribute all sums deposited in any pari-mutuel pool to the holders  of
   10  winning  tickets therein, provided such tickets be presented for payment
   11  before April first of the year following the  year  of  their  purchase,
   12  less  an  amount  which  shall be established and retained by such fran-
   13  chised corporation of between twelve to  seventeen  per  centum  of  the
   14  total  deposits in pools resulting from on-track regular bets, and four-
   15  teen to twenty-one per centum of the total deposits in  pools  resulting
   16  from on-track multiple bets and fifteen to twenty-five per centum of the
   17  total  deposits in pools resulting from on-track exotic bets and fifteen
   18  to thirty-six per centum of the total deposits in pools  resulting  from
   19  on-track  super  exotic  bets, plus the breaks. The retention rate to be
   20  established is subject to the prior approval of the  gaming  commission.
   21  Such  rate  may not be changed more than once per calendar quarter to be
   22  effective on the first day of the calendar quarter.  "Exotic  bets"  and
   23  "multiple  bets"  shall  have  the  meanings  set  forth in section five
   24  hundred nineteen of this chapter. "Super exotic  bets"  shall  have  the
   25  meaning  set  forth  in  section  three hundred one of this chapter. For
   26  purposes of this section, a "pick six bet" shall mean a  single  bet  or
   27  wager on the outcomes of six races. The breaks are hereby defined as the
   28  odd  cents over any multiple of five for payoffs greater than one dollar
   29  five cents but less than five dollars, over  any  multiple  of  ten  for
   30  payoffs  greater  than  five  dollars but less than twenty-five dollars,
   31  over any multiple of twenty-five for payoffs  greater  than  twenty-five
   32  dollars but less than two hundred fifty dollars, or over any multiple of
   33  fifty  for  payoffs over two hundred fifty dollars. Out of the amount so
   34  retained there shall be paid  by  such  franchised  corporation  to  the
   35  commissioner  of  taxation and finance, as a reasonable tax by the state
   36  for the privilege of conducting pari-mutuel betting on the races run  at
   37  the  race  meetings  held  by such franchised corporation, the following
   38  percentages of the total pool for regular and  multiple  bets  five  per
   39  centum  of regular bets and four per centum of multiple bets plus twenty
   40  per centum of the breaks; for  exotic  wagers  seven  and  one-half  per
   41  centum  plus  twenty per centum of the breaks, and for super exotic bets
   42  seven and one-half per centum plus fifty per centum of the  breaks.  For
   43  the  period  June  first, nineteen hundred ninety-five through September
   44  ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
   45  three per centum and such tax on multiple wagers shall be two  and  one-
   46  half  per  centum,  plus twenty per centum of the breaks. For the period
   47  September tenth, nineteen  hundred  ninety-nine  through  March  thirty-
   48  first,  two  thousand  one, such tax on all wagers shall be two and six-
   49  tenths per centum and for the  period  April  first,  two  thousand  one
   50  through  December thirty-first, two thousand [fifteen] SIXTEEN, such tax
   51  on all wagers shall be one and six-tenths per centum, plus, in each such
   52  period, twenty per centum of the breaks. Payment to the New  York  state
   53  thoroughbred  breeding  and  development  fund by such franchised corpo-
   54  ration shall be one-half of one per centum of total daily on-track pari-
   55  mutuel pools resulting from regular, multiple and exotic bets and  three
   56  per  centum  of super exotic bets provided, however, that for the period
       S. 4209                            111
    1  September tenth, nineteen  hundred  ninety-nine  through  March  thirty-
    2  first,  two  thousand  one,  such payment shall be six-tenths of one per
    3  centum of regular, multiple and exotic pools and for  the  period  April
    4  first,  two  thousand  one  through  December thirty-first, two thousand
    5  [fifteen] SIXTEEN, such payment shall be seven-tenths of one per  centum
    6  of such pools.
    7    S 10. This act shall take effect immediately.
    8                                   PART OO
    9    Section  1.  Section  1602  of  the tax law is amended by adding a new
   10  subdivision 6 to read as follows:
   11    6. "VIDEO LOTTERY GAMING" MEANS ANY LOTTERY GAME  PLAYED  ON  A  VIDEO
   12  LOTTERY TERMINAL THAT ISSUES ELECTRONIC TICKETS, ALLOWS MULTIPLE PLAYERS
   13  TO  PARTICIPATE  IN  THE  SAME GAME AND DETERMINES WINNERS TO A MATERIAL
   14  DEGREE UPON THE ELEMENT OF CHANCE, NOTWITHSTANDING THAT THE SKILL  OF  A
   15  PLAYER  MAY  INFLUENCE  SUCH  PLAYER'S  CHANCE OF WINNING A GAME.  VIDEO
   16  LOTTERY GAMING MAY INCLUDE ELEMENTS OF PLAYER INTERACTION AFTER A PLAYER
   17  RECEIVES AN INITIAL CHANCE.
   18    S 2. Subdivision 28 of section 225.00 of the penal law,  as  added  by
   19  chapter 174 of the laws of 2013, is amended to read as follows:
   20    28.  "Video  lottery gaming" [means any lottery game played on a video
   21  lottery terminal, which consists of multiple  players  competing  for  a
   22  chance  to  win a random drawn prize pursuant to section sixteen hundred
   23  seventeen-a and paragraph five  of  subdivision  a  of  section  sixteen
   24  hundred twelve of the tax law, as amended and implemented] HAS THE MEAN-
   25  ING  SET  FORTH IN SUBDIVISION SIX OF SECTION SIXTEEN HUNDRED TWO OF THE
   26  TAX LAW.
   27    S 3. This act shall take effect on the thirtieth day  after  it  shall
   28  have become a law and shall expire and be deemed repealed May 1, 2017.
   29                                   PART PP
   30    Section  1. Paragraph d of subdivision 1 of section 207 of the racing,
   31  pari-mutuel wagering and breeding law, as added by chapter  457  of  the
   32  laws of 2012, is amended to read as follows:
   33    d.  The  board,  which  shall  become  effective upon appointment of a
   34  majority of public members, shall terminate [three] FOUR years from  its
   35  date  of  creation.  The  board  shall propose, no less than one hundred
   36  eighty days prior to its termination, recommendations  to  the  governor
   37  and the state legislature representing a statutory plan for the prospec-
   38  tive  not-for-profit  governing structure of The New York Racing Associ-
   39  ation, Inc.
   40    S 2. This act shall take effect June 18, 2015.
   41                                   PART QQ
   42                            Intentionally Omitted
   43                                   PART RR
   44    Section 1. Subdivision 2 of section 187-b of the tax law,  as  amended
   45  by  section 1 of part G of chapter 59 of the laws of 2013, is amended to
   46  read as follows:
       S. 4209                            112
    1    2. (A) Alternative fuel vehicle refueling property and electric  vehi-
    2  cle  recharging  property. The credit under this section for alternative
    3  fuel vehicle refueling and electric vehicle  recharging  property  shall
    4  equal  for  each  installation  of  property the lesser of five thousand
    5  dollars or THE PRODUCT OF fifty percent [of the cost of any such proper-
    6  ty:
    7    (a)  which  is]  AND THE COST OF ANY SUCH PROPERTY LESS ANY COSTS PAID
    8  FROM THE PROCEEDS OF GRANTS.
    9    (B) TO QUALIFY FOR THE CREDIT, THE PROPERTY MUST:
   10    (I) BE located in this state;
   11    [(b) which constitutes] (II) CONSTITUTE alternative fuel vehicle refu-
   12  eling property or electric vehicle recharging property; and
   13    [(c) for which none of the cost has been] (III) NOT BE paid  for  from
   14  the  proceeds  of  grants  AWARDED  BEFORE  JANUARY  FIRST, TWO THOUSAND
   15  FIFTEEN, including grants from the New York state  energy  research  and
   16  development authority or the New York power authority.
   17    S  2. Paragraph (b) of subdivision 30 of section 210-B of the tax law,
   18  as added by section 17 of part A of chapter 59 of the laws of  2014,  is
   19  amended to read as follows:
   20    (b) (I) Alternative fuel vehicle refueling property and electric vehi-
   21  cle  recharging property. The credit under this subdivision for alterna-
   22  tive fuel vehicle refueling property  and  electric  vehicle  recharging
   23  property  shall  equal  for  each installation of property the lesser of
   24  five thousand dollars or THE PRODUCT OF fifty percent [of  the  cost  of
   25  any such property:
   26    (i)  which  is]  AND THE COST OF ANY SUCH PROPERTY LESS ANY COSTS PAID
   27  FROM THE PROCEEDS OF GRANTS.
   28    (II) TO QUALIFY FOR THE CREDIT, THE PROPERTY MUST:
   29    (A) BE located in this state;
   30    [(ii) which constitutes] (B) MUST CONSTITUTE alternative fuel  vehicle
   31  refueling property or electric vehicle recharging property; and
   32    [(iii)  for  which none of the cost has been] (C) NOT BE paid for from
   33  the proceeds of  grants  AWARDED  BEFORE  JANUARY  FIRST,  TWO  THOUSAND
   34  FIFTEEN,  including  grants  from the New York state energy research and
   35  development authority or the New York power authority.
   36    S 3. Paragraph 2 of subsection (p) of section 606 of the tax  law,  as
   37  amended  by  section  3  of part G of chapter 59 of the laws of 2013, is
   38  amended to read as follows:
   39    (2) (A) Alternative fuel vehicle refueling property and electric vehi-
   40  cle recharging property. The credit under this subsection  for  alterna-
   41  tive  fuel  vehicle  refueling  property  or electric vehicle recharging
   42  property shall equal for each installation of  property  the  lesser  of
   43  five  thousand  dollars  or THE PRODUCT OF fifty percent [of the cost of
   44  any such property
   45    (A) which is] AND THE COST OF ANY SUCH PROPERTY LESS  ANY  COSTS  PAID
   46  FROM THE PROCEEDS OF GRANTS.
   47    (B) TO QUALIFY FOR THE CREDIT, THE PROPERTY MUST:
   48    (I) BE located in this state;
   49    [(B) which constitutes] (II) CONSTITUTE alternative fuel vehicle refu-
   50  eling property or electric vehicle recharging property; and
   51    [(C)  for  which none of the cost has been] (III) NOT BE paid for from
   52  the proceeds of  grants  AWARDED  BEFORE  JANUARY  FIRST,  TWO  THOUSAND
   53  FIFTEEN,  including  grants  from the New York state energy research and
   54  development authority or the New York power authority.
   55    S 4. This act shall take effect immediately, and shall apply to  taxa-
   56  ble years beginning on or after January 1, 2015.
       S. 4209                            113
    1                                   PART SS
    2    Section  1.  Paragraph  (b)  of  subdivision  6 of section 18-a of the
    3  public service law, as amended by section 1 of part S of chapter  57  of
    4  the laws of 2014, is amended to read as follows:
    5    (b)  The  temporary  state  energy  and  utility  service conservation
    6  assessment shall be based upon the following percentum  of  the  utility
    7  entity's  gross operating revenues derived from intrastate utility oper-
    8  ations in the last preceding calendar year, minus the  amount,  if  any,
    9  that  such  utility  entity is assessed pursuant to subdivisions one and
   10  two of this section for the corresponding state fiscal year period:  (1)
   11  two percentum for the state fiscal year beginning April first, two thou-
   12  sand thirteen; AND (2) 1.63 percentum for the state fiscal  year  begin-
   13  ning  April  first,  two  thousand fourteen[; (3) 1.00 percentum for the
   14  state fiscal year beginning April first, two thousand fifteen;  and  (4)
   15  .73 percentum for the state fiscal year beginning April first, two thou-
   16  sand  sixteen].  With  respect to the temporary state energy and utility
   17  service conservation assessment to be paid for  the  state  fiscal  year
   18  beginning  April  first,  two  thousand [seventeen] FIFTEEN and notwith-
   19  standing clause (i) of paragraph (d) of this subdivision, on  or  before
   20  March  tenth,  two  thousand [seventeen] FIFTEEN, utility entities shall
   21  make a payment equal to [one-half] SIXTY-ONE HUNDREDTHS of  the  assess-
   22  ment  paid  by  such  entities  pursuant to this paragraph for the state
   23  fiscal year beginning on April first, two thousand  [sixteen]  FOURTEEN;
   24  provided,  further  that such assessment for state fiscal year beginning
   25  April first, two thousand [seventeen] FIFTEEN  shall not be reflected in
   26  a customer's rate after December thirty-first, two thousand  [seventeen]
   27  FIFTEEN.  With respect to the Long Island power authority, the temporary
   28  state energy and utility service conservation assessment shall be  based
   29  upon  the following percentum of such authority's gross operating reven-
   30  ues derived from intrastate utility operations  in  the  last  preceding
   31  calendar year, minus the amount, if any, that such authority is assessed
   32  pursuant  to  subdivisions  one-a and two of this section for the corre-
   33  sponding state fiscal year period:  (1)  one  percentum  for  the  state
   34  fiscal  year  beginning  April first, two thousand thirteen; AND (2) .84
   35  percentum for the state fiscal year beginning April first, two  thousand
   36  fourteen;  [(3)  .50 percentum for the state fiscal year beginning April
   37  first, two thousand fifteen; and (4) .34 percentum for the state  fiscal
   38  year  beginning  April  first, two thousand sixteen;] provided, however,
   39  that should the amount assessed by the department for costs and expenses
   40  pursuant to such subdivisions equal or exceed such authority's temporary
   41  state energy and utility service conservation assessment for  a  partic-
   42  ular  fiscal  year, the amount to be paid under this subdivision by such
   43  authority shall be zero. With respect to the temporary state energy  and
   44  utility  service conservation assessment to be paid for the state fiscal
   45  year  beginning  April  first,  two  thousand  [seventeen]  FIFTEEN  and
   46  notwithstanding  clause  (i) of paragraph (d) of this subdivision, on or
   47  before March tenth, two thousand [seventeen] FIFTEEN,  the  Long  Island
   48  power  authority  shall make a payment equal to [one-half] SIX-TENTHS of
   49  the assessment it paid for the state  fiscal  year  beginning  on  April
   50  first,  two  thousand  [sixteen]  FOURTEEN;  provided, further that such
   51  assessment for state fiscal year beginning  April  first,  two  thousand
   52  [seventeen]  FIFTEEN  shall  not be reflected in a customer's rate after
   53  December thirty-first, two thousand [seventeen] FIFTEEN.  No corporation
   54  or person subject to  the  jurisdiction  of  the  commission  only  with
   55  respect  to  safety,  or  the  power authority of the state of New York,
       S. 4209                            114
    1  shall be subject to the  temporary  state  energy  and  utility  service
    2  conservation  assessment  provided  for  under this subdivision. Utility
    3  entities whose gross operating revenues from  intrastate  utility  oper-
    4  ations are five hundred thousand dollars or less in the preceding calen-
    5  dar  year shall not be subject to the temporary state energy and utility
    6  service conservation assessment. The minimum temporary state energy  and
    7  utility  service  conservation  assessment  to  be billed to any utility
    8  entity whose gross revenues from intrastate utility  operations  are  in
    9  excess  of  five hundred thousand dollars in the preceding calendar year
   10  shall be two hundred dollars.
   11    S 2. This act shall take effect immediately, provided,  however,  that
   12  the  amendments to paragraph (b) of subdivision 6 of section 18-a of the
   13  public service law made by section one of this act shall not affect  the
   14  repeal of such subdivision and shall be deemed to be repealed therewith.
   15                                   PART TT
   16    Section  1.  Paragraph 2 of subdivision (f) of section 1137 of the tax
   17  law, as amended by section 1 of part H of chapter  62  of  the  laws  of
   18  2006, is amended to read as follows:
   19    (2)  The  amount  of  the  credit  authorized by paragraph one of this
   20  subdivision shall be five percent of the amount of taxes and  fees  (but
   21  not  including  any penalty or interest thereon) required to be reported
   22  on, and paid or paid over with, the return but only  if  the  return  is
   23  filed  on  or  before  the filing due date, but not more than [two] FOUR
   24  hundred dollars, for each quarterly or longer period, except that,  with
   25  respect  to returns required to be filed for quarterly or longer periods
   26  ending on or before the last day of February, two  thousand  seven,  the
   27  amount  of  the  credit  shall be not more than one hundred seventy-five
   28  dollars for each such quarterly or longer period.
   29    S 2. This act shall take effect immediately and shall apply to returns
   30  filed for the quarter beginning September 1, 2015 and thereafter.
   31                                   PART UU
   32    Section 1. Section 601 of the tax law  is  amended  by  adding  a  new
   33  subsection (d-3) to read as follows:
   34    (D-3)   OPTIONAL   ALTERNATE  SIMPLE  CALCULATION.     NOTWITHSTANDING
   35  SUBSECTIONS (A) THROUGH (D-2) OF THIS SECTION, A RESIDENT TAXPAYER  WITH
   36  FEDERAL  ADJUSTED  GROSS INCOME LESS THAN ONE MILLION DOLLARS MAY CHOOSE
   37  TO CALCULATE TAX LIABILITY AS FOLLOWS:
   38    (1) IMPOSITION OF TAX. (A) RESIDENT MARRIED INDIVIDUALS  FILING  JOINT
   39  RETURNS AND RESIDENT SURVIVING SPOUSES. THERE IS HEREBY IMPOSED FOR EACH
   40  TAXABLE  YEAR  ON  THE NEW YORK TAXABLE INCOME OF EVERY RESIDENT MARRIED
   41  INDIVIDUAL WHO MAKES A SINGLE RETURN JOINTLY  WITH  HIS  OR  HER  SPOUSE
   42  UNDER  SUBSECTION  (B)  OF SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE
   43  AND ON THE NEW YORK TAXABLE INCOME OF EVERY RESIDENT SURVIVING SPOUSE  A
   44  TAX  DETERMINED  IN  ACCORDANCE  WITH  THE FOLLOWING CALCULATION: SIMPLE
   45  TAXABLE INCOME MULTIPLIED BY THE MARRIED JOINT EFFECTIVE TAX RATE.
   46    (B) RESIDENT HEADS OF HOUSEHOLDS. THERE IS  HEREBY  IMPOSED  FOR  EACH
   47  TAXABLE  YEAR ON THE NEW YORK TAXABLE INCOME OF EVERY RESIDENT HEAD OF A
   48  HOUSEHOLD A TAX DETERMINED IN ACCORDANCE WITH THE FOLLOWING CALCULATION:
   49  SIMPLE TAXABLE INCOME MULTIPLIED BY THE HEADS OF HOUSEHOLD EFFECTIVE TAX
   50  RATE.
   51    (C)  RESIDENT  UNMARRIED  INDIVIDUALS,  RESIDENT  MARRIED  INDIVIDUALS
   52  FILING SEPARATE RETURNS AND RESIDENT ESTATES AND TRUSTS. THERE IS HEREBY
       S. 4209                            115
    1  IMPOSED  FOR  EACH  TAXABLE YEAR ON THE NEW YORK TAXABLE INCOME OF EVERY
    2  RESIDENT INDIVIDUAL WHO IS NOT A MARRIED INDIVIDUAL WHO MAKES  A  SINGLE
    3  RETURN  JOINTLY  WITH  HIS OR HER SPOUSE UNDER SUBSECTION (B) OF SECTION
    4  SIX  HUNDRED FIFTY-ONE OF THIS ARTICLE OR A RESIDENT HEAD OF A HOUSEHOLD
    5  OR A RESIDENT SURVIVING SPOUSE, AND ON THE NEW YORK  TAXABLE  INCOME  OF
    6  EVERY  RESIDENT ESTATE AND TRUST A TAX DETERMINED IN ACCORDANCE WITH THE
    7  FOLLOWING CALCULATION: SIMPLE TAXABLE INCOME MULTIPLIED  BY  THE  SINGLE
    8  EFFECTIVE TAX RATE.
    9    (2)  MEANING  OF TERMS. (A) SIMPLE TAXABLE INCOME. FOR THE PURPOSES OF
   10  THIS SUBSECTION, SIMPLE TAXABLE INCOME OF  A  TAXPAYER  SHALL  MEAN  HIS
   11  FEDERAL  ADJUSTED GROSS INCOME LESS THE MODIFICATIONS SPECIFIED IN PARA-
   12  GRAPHS THREE, THREE-A, THREE-B, AND THREE-C OF SUBSECTION (C) OF SECTION
   13  SIX HUNDRED TWELVE OF THIS ARTICLE.
   14    (B) EFFECTIVE TAX RATE. FOR THE PURPOSES OF THIS SUBSECTION, EFFECTIVE
   15  TAX RATE SHALL BE DETERMINED BY THE COMMISSIONER BY DIVIDING  THE  TOTAL
   16  TAX  LIABILITY BEFORE CREDITS FOR ALL TAXPAYERS WITHIN A LIABILITY GROUP
   17  BY THE TOTAL FEDERAL ADJUSTED GROSS INCOME FOR ALL TAXPAYERS WITHIN  THE
   18  SAME  LIABILITY GROUP ON PERSONAL INCOME TAX RETURNS FILED FOR THE TAXA-
   19  BLE YEAR TWO YEARS PRIOR. A LIABILITY GROUP SHALL BE DETERMINED  BY  (I)
   20  EACH  FILING  STATUS  LISTED IN SUBPARAGRAPHS (A), (B), AND (C) OF PARA-
   21  GRAPH ONE OF THIS SUBSECTION AND (II) NUMBER OF DEPENDENTS  AS  FOLLOWS:
   22  NO  DEPENDENTS,  ONE  DEPENDENT, TWO DEPENDENTS, OR THREE OR MORE DEPEN-
   23  DENTS.  A LIABILITY GROUP SHALL BE ALL RESIDENT TAXPAYERS  WITH  FEDERAL
   24  ADJUSTED  GROSS  INCOME:  WITHIN  FIVE  THOUSAND  DOLLAR  INCREMENTS FOR
   25  INCOMES OVER FIVE THOUSAND DOLLARS AND LESS THAN OR EQUAL TO ONE HUNDRED
   26  FIFTY THOUSAND  DOLLARS;  WITHIN  TEN  THOUSAND  DOLLAR  INCREMENTS  FOR
   27  INCOMES  OVER  ONE HUNDRED FIFTY THOUSAND DOLLARS AND LESS THAN OR EQUAL
   28  TO THREE HUNDRED THOUSAND DOLLARS; AND WITHIN FIFTY THOUSAND DOLLARS FOR
   29  INCOMES OVER THREE HUNDRED THOUSAND DOLLARS AND LESS  THAN  ONE  MILLION
   30  DOLLARS. THE EFFECTIVE TAX RATE SHALL BE CALCULATED TO NO MORE THAN FOUR
   31  DECIMAL PLACES.
   32    (C)  MARRIED  JOINT  EFFECTIVE TAX RATE.   MARRIED JOINT EFFECTIVE TAX
   33  RATE SHALL BE THE EFFECTIVE TAX RATE CALCULATED UNDER  SUBPARAGRAPH  (B)
   34  OF  THIS  PARAGRAPH  FOR TAXPAYERS THAT FILE IN ACCORDANCE WITH SUBPARA-
   35  GRAPH (A) OF PARAGRAPH ONE OF THIS SUBSECTION.
   36    (D) HEADS OF HOUSEHOLDS EFFECTIVE  TAX  RATE.    HEADS  OF  HOUSEHOLDS
   37  EFFECTIVE  TAX  RATE  SHALL  BE  THE EFFECTIVE TAX RATE CALCULATED UNDER
   38  SUBPARAGRAPH (B) OF THIS PARAGRAPH FOR TAXPAYERS THAT FILE IN ACCORDANCE
   39  WITH SUBPARAGRAPH (B) OF PARAGRAPH ONE OF THIS SUBSECTION.
   40    (E) SINGLE EFFECTIVE TAX RATE.  SINGLE EFFECTIVE TAX RATE SHALL BE THE
   41  EFFECTIVE TAX RATE CALCULATED UNDER SUBPARAGRAPH (B) OF  THIS  PARAGRAPH
   42  FOR TAXPAYERS THAT FILE IN ACCORDANCE WITH SUBPARAGRAPH (C) OF PARAGRAPH
   43  ONE OF THIS SUBSECTION.
   44    S 2. This act shall take effect immediately and shall apply to taxable
   45  years beginning on or after January 1, 2015.
   46                                   PART VV
   47    Section 1. The civil practice law and rules is amended by adding a new
   48  section 5519-a to read as follows:
   49    S  5519-A. STAY OF ENFORCEMENT FOR MASTER SETTLEMENT AGREEMENT PARTIC-
   50  IPATING AND NON-PARTICIPATING MANUFACTURERS OR THEIR SUCCESSORS. (A)  IN
   51  CIVIL LITIGATION CONCERNING A THEORY OF LIABILITY RELATING TO THE HEALTH
   52  EFFECTS, DESIGN, OR MARKETING OF, OR REPRESENTATIONS CONCERNING, TOBACCO
   53  PRODUCTS  AS  DEFINED  BY  THE  MASTER  SETTLEMENT  AGREEMENT,  AND THAT
   54  INVOLVES A PARTICIPATING OR  NON-PARTICIPATING  MANUFACTURER,  AS  THOSE
       S. 4209                            116
    1  TERMS  ARE  DEFINED  IN THE MASTER SETTLEMENT AGREEMENT, OR ANY OF THEIR
    2  SUCCESSORS, OR PARENT ENTITIES FOUND TO BE LIABLE  BY  VIRTUE  OF  THEIR
    3  STATUS AS PARENT TO HAVE CONTROLLED THE CONDUCT OF SUCH MANUFACTURERS OR
    4  THEIR  SUCCESSORS,  THE  UNDERTAKING REQUIRED DURING THE PENDENCY OF ALL
    5  APPEALS OR DISCRETIONARY REVIEWS BY ANY APPELLATE  COURTS  IN  ORDER  TO
    6  STAY THE EXECUTION OF ANY JUDGMENT OR ORDER GRANTING LEGAL, EQUITABLE OR
    7  OTHER  RELIEF  DURING  THE  ENTIRE COURSE OF APPELLATE REVIEW, INCLUDING
    8  REVIEW BY THE UNITED STATES SUPREME COURT, SHALL BE SET PURSUANT TO  THE
    9  APPLICABLE  PROVISIONS  OF  LAW;  PROVIDED,  HOWEVER,  THAT THE COURT OF
   10  ORIGINAL INSTANCE SHALL SET THE TOTAL UNDERTAKING REQUIRED IN AN  AMOUNT
   11  NOT TO EXCEED TWO HUNDRED FIFTY MILLION DOLLARS, REGARDLESS OF THE VALUE
   12  OF  THE JUDGMENT APPEALED. NOTHING HEREIN SHALL AFFECT THE DISCRETION OF
   13  AN APPELLATE COURT PURSUANT TO SUBDIVISION  (C)  OF  SECTION  FIFTY-FIVE
   14  HUNDRED  NINETEEN OF THIS ARTICLE.  WHERE THE COURT SETS THE UNDERTAKING
   15  IN AN AMOUNT LESS THAN THE JUDGMENT,  THE  APPEAL  SHALL  BE  DILIGENTLY
   16  PROSECUTED IN GOOD FAITH.
   17    (B)  AS USED IN THIS SECTION, "MASTER SETTLEMENT AGREEMENT" SHALL HAVE
   18  THE SAME MEANING AS SET FORTH IN SUBDIVISION FIVE  OF  SECTION  THIRTEEN
   19  HUNDRED NINETY-NINE-OO OF THE PUBLIC HEALTH LAW.
   20    (C)  NOTHING  CONTAINED  IN  THIS SECTION SHALL BE READ TO ALLOW:  (I)
   21  SUCH PARTICIPATING MANUFACTURER  TO  CURTAIL  ITS  FINANCIAL  OBLIGATION
   22  UNDER  THE  MASTER  SETTLEMENT AGREEMENT; OR (II) SUCH NON-PARTICIPATING
   23  MANUFACTURER TO CURTAIL ITS OBLIGATION TO PLACE THE AMOUNTS SPECIFIED IN
   24  SUBDIVISION TWO OF SECTION THIRTEEN HUNDRED NINETY-NINE-PP OF THE PUBLIC
   25  HEALTH LAW INTO A QUALIFIED ESCROW FUND AS DEFINED IN SUBDIVISION SIX OF
   26  SECTION THIRTEEN HUNDRED NINETY-NINE-OO OF THE PUBLIC HEALTH LAW.
   27    S 2. This act shall take effect on the thirtieth day  after  it  shall
   28  have  become a law, and shall apply to any cause of action pending on or
   29  filed on or after such effective date.
   30                                   PART WW
   31    Section 1. Article 12 of the tax law is REPEALED.
   32    S 2. Subdivision fourth of section 171 of the tax law is REPEALED.
   33    S 3. Subparagraph (iii) of paragraph (b) of subdivision 1  of  section
   34  173-a of the tax law is REPEALED.
   35    S 4. Section 176 of the tax law, as amended by chapter 267 of the laws
   36  of 1987, is amended to read as follows:
   37    S  176.  Transfer  of  the  powers  and  duties  of the comptroller in
   38  relation to the assessment or collection of certain taxes. On and  after
   39  July  first,  nineteen hundred twenty-one, all the powers and duties now
   40  conferred or imposed upon the state comptroller in relation to the taxa-
   41  tion of corporations under articles nine and nine-A of this chapter,  in
   42  relation  to the taxation of transfers of property, under article ten of
   43  this chapter, [in relation to the taxation of transfers of stock,  under
   44  article  twelve  of  this chapter,] and in relation to taxation upon and
   45  with respect to personal income, under article sixteen of  this  chapter
   46  (as  such  article was in effect on December thirtieth, nineteen hundred
   47  sixty), shall be transferred to and thereafter shall  be  exercised  and
   48  performed  by  the  commissioner,  except as powers and duties under any
   49  such article are expressly conferred upon  or  continued  in  the  state
   50  comptroller  by  acts of the legislature of nineteen hundred twenty-one,
   51  enacted subsequent to chapter ninety of the  laws  of  nineteen  hundred
   52  twenty-one.
   53    S  5.  (a)  Notwithstanding the repeal of article 12 of the tax law by
   54  this act, all provisions of such article 12 and any regulations  adopted
       S. 4209                            117
    1  thereunder,  in respect to the assessment, payment, payment over, deter-
    2  mination, collection and refund of tax imposed thereunder,  the  rebates
    3  provided  for  in  section 280-a of the tax law, the filing of forms and
    4  returns  and  the  preservation  of  records for the purposes of the tax
    5  imposed by article 12, the secrecy of returns, the disposition of reven-
    6  ues, and the civil and criminal penalties applicable to the violation of
    7  the provisions of such article 12, shall  continue  in  full  force  and
    8  effect  with  respect  to  all  such tax accrued up to the date this act
    9  takes effect; all actions and proceedings, civil or criminal,  commenced
   10  or  authorized  to  be  commenced under or by virtue of any provision of
   11  such article 12 so repealed, and pending or able to be  commenced  prior
   12  to  the  taking  effect of such repeal, may be commenced, prosecuted and
   13  defended to final effect in the  same  manner  as  they  might  if  such
   14  provisions were not so repealed.
   15    (b)  Notwithstanding any provision of law in article 12 of the tax law
   16  or subdivision (a) of this section to the contrary, any application  for
   17  a  rebate  of  tax  paid  under such article 12 must be filed within two
   18  years from the effective date of this act.
   19    S 6. This act shall take effect June 1, 2015.
   20                                   PART XX
   21    Section 1. Subdivisions 2, 3, 4, 5 and 6 of section 4 of  chapter  912
   22  of  the  laws of 1920 relating to the regulation of boxing, sparring and
   23  wrestling, subdivisions 2 and 6 as amended by chapter 437 of the laws of
   24  2002 and subdivisions 3, 4 and 5 as added by chapter 603 of the laws  of
   25  1981, are amended to read as follows:
   26    2. The advisory board shall have power and it shall be the duty of the
   27  board  to  prepare and submit to the commission for approval regulations
   28  and standards for the physical examination of  professional  boxers  AND
   29  PROFESSIONAL  COMBATIVE  SPORTS  PARTICIPANTS including, without limita-
   30  tion, pre-fight and/or post-fight examinations and  periodic  comprehen-
   31  sive  examinations.  The  board  shall  continue to serve in an advisory
   32  capacity to the commission and from time to time prepare and  submit  to
   33  the  commission  for approval, such additional regulations and standards
   34  of examination as in their judgment will safeguard the physical  welfare
   35  of  professional  boxers  licensed by the commission. The advisory board
   36  shall recommend to the commission  from  time  to  time  such  qualified
   37  physicians,  for  the  purpose  of  conducting  physical examinations of
   38  professional boxers AND PROFESSIONAL COMBATIVE SPORTS  PARTICIPANTS  and
   39  other  services  as the rules of the commission shall provide; and shall
   40  recommend to the commission a schedule of fees to be paid to  physicians
   41  for such examinations and other services as required by this act.
   42    3.  The  advisory  board  shall  develop appropriate medical education
   43  programs for all commission personnel involved in the conduct of  boxing
   44  and  sparring  matches  or  exhibitions OR PROFESSIONAL COMBATIVE SPORTS
   45  MATCHES OR EXHIBITIONS so that such personnel can recognize and act upon
   46  evidence of potential or actual adverse medical indications in a partic-
   47  ipant prior to or during the course of a match OR EXHIBITION.
   48    4. The advisory board shall review the credentials and performance  of
   49  each  commission  physician  on  an annual basis as a condition of reap-
   50  pointment of  each  such  physician,  including  each  such  physician's
   51  comprehension of the medical literature on boxing OR PROFESSIONAL COMBA-
   52  TIVE SPORTS referred to in subdivision five of this section.
   53    5.  The advisory board shall recommend to the commission a compilation
   54  of medical publications on the medical aspects of boxing OR PROFESSIONAL
       S. 4209                            118
    1  COMBATIVE SPORTS which shall be maintained by the commission and be made
    2  available for review to all commission personnel involved in the conduct
    3  of any boxing or sparring match or exhibition OR PROFESSIONAL  COMBATIVE
    4  SPORTS MATCH OR EXHIBITION.
    5    6. The advisory board shall also advise the commission on any study of
    6  equipment, procedures or personnel which will, in their opinion, promote
    7  the  safety  of  boxing  participants  AND PROFESSIONAL COMBATIVE SPORTS
    8  PARTICIPANTS.
    9    S 2. Section 5-a of chapter 912 of the laws of 1920  relating  to  the
   10  regulation  of boxing, sparring and wrestling, as added by chapter 14 of
   11  the laws of 1997, is amended to read as follows:
   12    S 5-a. Combative sports. 1. DEFINITIONS. AS USED IN THIS SECTION:
   13    (A) "BOARD" MEANS MEDICAL ADVISORY BOARD  AS  ESTABLISHED  IN  SECTION
   14  FOUR OF THIS ACT.
   15    (B)  A  "combative sport" shall mean any professional match or exhibi-
   16  tion other than boxing, sparring, wrestling or martial arts wherein  the
   17  contestants deliver, or are not forbidden by the applicable rules there-
   18  of from delivering kicks, punches or blows of any kind to the body of an
   19  opponent  or  opponents.  For  the  purposes  of  this section, the term
   20  "martial arts" shall include any professional match or exhibition  OF  A
   21  SINGLE  DISCIPLINE sanctioned by AN ORGANIZATION APPROVED BY THE COMMIS-
   22  SION, INCLUDING, BUT NOT LIMITED TO, any of the following organizations:
   23  U.S. Judo Association, U.S. Judo, Inc., U.S. Judo Federation,  U.S.  Tae
   24  Kwon  Do  Union,  North American Sport Karate Association, U.S.A. Karate
   25  Foundation, U.S. Karate, Inc., World  Karate  Association,  Professional
   26  Karate  Association,  Karate  International, International Kenpo Associ-
   27  ation, or World Wide Kenpo Association. The  commission  [is  authorized
   28  to]  SHALL  promulgate  regulations  which  would establish a process to
   29  allow for the inclusion or removal of martial  arts  organizations  from
   30  the above list. Such process shall include but not be limited to consid-
   31  eration  of  the  following  factors:    [(a)] (1) is the organization's
   32  primary purpose to provide instruction in self defense techniques; [(b)]
   33  (2) does the organization require  the  use  of  hand,  feet  and  groin
   34  protection during any competition or bout; and [(c)] (3) does the organ-
   35  ization  have  an  established  set  of rules that require the immediate
   36  termination of any competition or bout when any participant has received
   37  severe punishment or is in danger of suffering serious physical injury.
   38    (C) "COMMISSION" MEANS THE STATE ATHLETIC COMMISSION AS  PROVIDED  FOR
   39  IN  SECTION  ONE OF THIS CHAPTER OR AN AGENT OF THE COMMISSION ACTING ON
   40  ITS BEHALF.
   41    (D) "MIXED MARTIAL  ARTS"  MEANS  ANY  PROFESSIONAL  COMBATIVE  SPORTS
   42  COMPETITION  WHEREIN THE RULES OF SUCH COMPETITION SUBJECT TO THE APPLI-
   43  CABLE LIMITATIONS AS SET FORTH BY THE COMMISSION AUTHORIZE  PROFESSIONAL
   44  COMBATIVE  SPORTS MATCHES OR EXHIBITIONS BETWEEN VARIOUS FIGHTING DISCI-
   45  PLINES, INCLUDING THE UTILIZATION OF PERMITTED MARTIAL ARTS  TECHNIQUES,
   46  INCLUDING  STRIKING,  KICKING  AND  GRAPPLING.  NO  NON-PROFESSIONAL  OR
   47  AMATEUR BOUT, EXHIBITION OR PARTICIPANT  SHALL  BE  AUTHORIZED  BY  THIS
   48  SECTION.
   49    (E) "PROFESSIONAL COMBATIVE SPORTS PARTICIPANT" OR "PARTICIPANT" SHALL
   50  MEAN A COMBATIVE SPORTS FIGHTER WHO COMPETES FOR A MONEY PRIZE OR TEACH-
   51  ES  OR  PURSUES  OR  ASSISTS  IN THE PRACTICE OF MIXED MARTIAL ARTS AS A
   52  MEANS OF OBTAINING A LIVELIHOOD  OR  PECUNIARY  GAIN,  AND  ANY  CONTEST
   53  CONFORMING TO THE RULES, REGULATIONS AND REQUIREMENTS OF THIS SECTION.
   54    (F) "PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHIBITION" SHALL MEAN ANY
   55  MATCH  OR  EXHIBITION  THAT  MUST  BE  APPROVED  BY THE COMMISSION WHERE
       S. 4209                            119
    1  PROFESSIONAL COMBATIVE SPORTS PARTICIPANTS RECEIVE CONSIDERATION OF  ANY
    2  VALUE OR AN ADMISSION IS CHARGED.
    3    1-A.  COMMISSION REVIEW. THE COMMISSION SHALL REVIEW EACH MARTIAL ARTS
    4  SANCTIONING ORGANIZATION, INCLUDING THOSE LISTED IN SUBDIVISION  ONE  OF
    5  THIS  SECTION,  AT  LEAST  BIENNIALLY, OR SOONER IF DETERMINED NECESSARY
    6  BASED UPON THE PERIODIC COMPLIANCE CHECKS OR COMPLAINTS TO  THE  COMMIS-
    7  SION,  TO  DETERMINE  CONTINUATION  OF  THE  COMMISSION'S  APPROVAL. THE
    8  COMMISSION SHALL CONTINUE APPROVAL OR SHALL SUSPEND OR  REVOKE  APPROVAL
    9  BASED  UPON COMPLIANCE OF THE ORGANIZATION WITH THE APPROVED SANCTIONING
   10  STANDARDS AND ITS ABILITY TO  SUPERVISE  MATCHES  IN  THE  STATE.    THE
   11  COMMISSION  SHALL  ACT UPON ANY APPLICATION FOR INCLUSION IN THE LIST IN
   12  PARAGRAPH (B) OF SUBDIVISION ONE OF THIS SECTION WITHIN  SIXTY  DAYS  OF
   13  THE DATE SUCH APPLICATION IS MADE TO THE COMMISSION.
   14    1-B.  MIXED  MARTIAL ARTS COMPETITION. THE COMMISSION SHALL PROMULGATE
   15  RULES AND REGULATIONS TO ALLOW FOR MIXED MARTIAL ARTS COMPETITIONS TO BE
   16  CONDUCTED, HELD, OR GIVEN WITHIN THE STATE OF NEW YORK AND  SHALL  ALLOW
   17  FOR  LICENSES TO BE APPROVED BY THE COMMISSION FOR SUCH MATCHES OR EXHI-
   18  BITIONS. THE COMMISSION IS AUTHORIZED  TO  PROMULGATE  RULES  AND  REGU-
   19  LATIONS  TO CARRY OUT THE PROVISIONS OF THIS SUBDIVISION. SUCH RULES AND
   20  REGULATIONS SHALL INCLUDE, BUT  NOT  BE  LIMITED  TO,  THE  ADOPTION  OF
   21  UNIFIED RULES OF MIXED MARTIAL ARTS, A LICENSING PROCESS FOR MATCHES AND
   22  EXHIBITIONS,  A  FEE SCHEDULE FOR SUCH LICENSES, PROCEDURES TO ALLOW FOR
   23  THE PARTICIPATION, PROMOTION, AND ADVANCEMENT OF SUCH EVENTS, THE HEALTH
   24  AND SAFETY OF PARTICIPANTS, AND THE BEST INTERESTS OF MIXED MARTIAL ARTS
   25  AND THE ADOPTION OF RULES AND REGULATIONS FOR LICENSING  AND  REGULATION
   26  OF  ANY AND ALL GYMS, CLUBS, TRAINING CAMPS AND OTHER ORGANIZATIONS THAT
   27  MAINTAIN TRAINING FACILITIES PROVIDING CONTACT SPARRING FOR PERSONS  WHO
   28  PREPARE FOR PARTICIPATION IN SUCH PROFESSIONAL COMBATIVE SPORTS OR EXHI-
   29  BITIONS, EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION.
   30    (B)  THE  COMMISSION  IS  AUTHORIZED  AND DIRECTED TO REQUIRE THAT ALL
   31  SITES WHEREIN PROFESSIONAL COMBATIVE SPORTS ARE CONDUCTED  SHALL  COMPLY
   32  WITH  STATE  AND  APPLICABLE  LOCAL SANITARY CODES APPROPRIATE TO SCHOOL
   33  ATHLETIC FACILITIES.
   34    2. [No combative sport shall be conducted, held or  given  within  the
   35  state of New York, and no licenses may be approved by the commission for
   36  such matches or exhibitions.
   37    3.  (a)  A  person  who knowingly advances or profits from a combative
   38  sport activity shall be guilty of a class A misdemeanor,  and  shall  be
   39  guilty of a class E felony if he or she has been convicted in the previ-
   40  ous five years of violating this subdivision.
   41    (b)  A  person  advances a combative sport activity when, acting other
   42  than as a spectator, he or she engages in conduct which materially  aids
   43  any combative sport. Such conduct includes but is not limited to conduct
   44  directed  toward  the creation, establishment or performance of a comba-
   45  tive sport, toward the acquisition or maintenance of premises, parapher-
   46  nalia, equipment or  apparatus  therefor,  toward  the  solicitation  or
   47  inducement of persons to attend or participate therein, toward the actu-
   48  al  conduct of the performance thereof, toward the arrangement of any of
   49  its financial or promotional phases, or toward  any  other  phase  of  a
   50  combative  sport.  One  advances a combative sport activity when, having
   51  substantial proprietary or other  authoritative  control  over  premises
   52  being  used  with his or her knowledge for purposes of a combative sport
   53  activity, he or she permits such to occur or continue or makes no effort
   54  to prevent its occurrence or continuation.
   55    (c) A person profits from a combative sport activity when  he  or  she
   56  accepts  or  receives money or other property with intent to participate
       S. 4209                            120
    1  in the proceeds of a combative sport activity, or pursuant to an  agree-
    2  ment  or understanding with any person whereby he or she participates or
    3  is to participate in the proceeds of a combative sport activity.
    4    (d)  Any  person  who  knowingly  advances or profits from a combative
    5  sport activity shall also be subject to a civil penalty  not  to  exceed
    6  for the first violation ten thousand dollars or twice the amount of gain
    7  derived  therefrom  whichever  is greater, or for a subsequent violation
    8  twenty thousand dollars or twice the amount of  gain  derived  therefrom
    9  whichever  is  greater.  The  attorney  general  is  hereby empowered to
   10  commence judicial proceedings to recover such penalties  and  to  obtain
   11  injunctive  relief  to  enforce the provisions of this section.] PROFES-
   12  SIONAL COMBATIVE SPORTS MATCHES AND EXHIBITIONS AUTHORIZED. NO COMBATIVE
   13  SPORTS MATCH OR EXHIBITION SHALL BE CONDUCTED, HELD OR GIVEN WITHIN  THE
   14  STATE  EXCEPT  IN ACCORDANCE WITH THE PROVISIONS OF THIS SECTION AND THE
   15  RULES AND REGULATIONS PROMULGATED BY THE  COMMISSION  PURSUANT  THERETO.
   16  THE COMMISSION SHALL DIRECT A REPRESENTATIVE TO BE PRESENT AT EACH PLACE
   17  WHERE COMBATIVE SPORTS ARE TO BE HELD PURSUANT TO THE PROVISIONS OF THIS
   18  SECTION.  SUCH  REPRESENTATIVE  SHALL  ASCERTAIN  THE  EXACT  CONDITIONS
   19  SURROUNDING SUCH MATCH OR EXHIBITION AND MAKE A WRITTEN  REPORT  OF  THE
   20  SAME IN THE MANNER AND FORM PRESCRIBED BY THE COMMISSION. SUCH COMBATIVE
   21  SPORTS  MATCHES OR EXHIBITIONS MAY BE HELD IN ANY BUILDING FOR WHICH THE
   22  COMMISSION IN ITS DISCRETION MAY ISSUE A LICENSE. WHERE  SUCH  MATCH  OR
   23  EXHIBITION IS AUTHORIZED TO BE HELD IN A STATE OR CITY OWNED ARMORY, THE
   24  PROVISION  OF THE MILITARY LAW IN RESPECT THERETO MUST BE COMPLIED WITH,
   25  BUT NO SUCH MATCH OR EXHIBITION SHALL BE HELD IN A BUILDING WHOLLY  USED
   26  FOR RELIGIOUS SERVICES.
   27    3. JURISDICTION OF COMMISSION. (A) THE COMMISSION SHALL HAVE AND HERE-
   28  BY  IS VESTED WITH THE SOLE DIRECTION, MANAGEMENT, CONTROL AND JURISDIC-
   29  TION OVER ALL PROFESSIONAL COMBATIVE SPORTS MATCHES OR EXHIBITIONS TO BE
   30  CONDUCTED, HELD OR GIVEN WITHIN THE STATE  OF  NEW  YORK  AND  OVER  ALL
   31  LICENSES TO ANY AND ALL PERSONS WHO PARTICIPATE IN SUCH COMBATIVE SPORTS
   32  MATCHES  OR EXHIBITIONS AND OVER ANY AND ALL GYMS, CLUBS, TRAINING CAMPS
   33  AND OTHER ORGANIZATIONS  THAT  MAINTAIN  TRAINING  FACILITIES  PROVIDING
   34  CONTACT  SPARRING  FOR  PERSONS  WHO  PREPARE  FOR PARTICIPATION IN SUCH
   35  PROFESSIONAL  COMBATIVE  SPORTS  OR  EXHIBITIONS,  EXCEPT  AS  OTHERWISE
   36  PROVIDED IN THIS SECTION.
   37    (B)  THE  COMMISSION  IS  AUTHORIZED  AND DIRECTED TO REQUIRE THAT ALL
   38  SITES WHEREIN PROFESSIONAL COMBATIVE SPORTS ARE CONDUCTED  SHALL  COMPLY
   39  WITH  STATE  AND  APPLICABLE  LOCAL SANITARY CODES APPROPRIATE TO SCHOOL
   40  ATHLETIC FACILITIES.
   41    4. ENTITIES  REQUIRED  TO  PROCURE  LICENSES;  PROFESSIONAL  COMBATIVE
   42  SPORTS PARTICIPANTS DEFINED. EXCEPT AS OTHERWISE PROVIDED IN SUBDIVISION
   43  SIX OF THIS SECTION, ALL CORPORATIONS, PERSONS, LIMITED LIABILITY COMPA-
   44  NIES,  REFEREES,  JUDGES, CORPORATION TREASURERS, PROFESSIONAL COMBATIVE
   45  SPORTS PARTICIPANTS,  THEIR  MANAGERS,  PROMOTERS,  TRAINERS  AND  CHIEF
   46  SECONDS SHALL BE LICENSED BY THE COMMISSION, AND NO SUCH ENTITY SHALL BE
   47  PERMITTED  TO PARTICIPATE, EITHER DIRECTLY OR INDIRECTLY, IN ANY PROFES-
   48  SIONAL COMBATIVE SPORTS MATCH OR EXHIBITION,  OR  THE  HOLDING  THEREOF,
   49  UNLESS  SUCH ENTITY SHALL HAVE FIRST PROCURED A LICENSE FROM THE COMMIS-
   50  SION. THE COMMISSION SHALL ESTABLISH BY RULE  AND  REGULATION  LICENSING
   51  STANDARDS  FOR REFEREES, JUDGES, MANAGERS, PROMOTERS, TRAINERS AND CHIEF
   52  SECONDS.  ANY MATCH OR EXHIBITION CONFORMING TO THE  RULES,  REGULATIONS
   53  AND  REQUIREMENTS  OF  THIS SECTION SHALL BE DEEMED TO BE A PROFESSIONAL
   54  COMBATIVE SPORTS MATCH OR EXHIBITION.
   55    5. LICENSE TO ENTITIES. (A) THE COMMISSION  MAY,  IN  ITS  DISCRETION,
   56  ISSUE A LICENSE TO CONDUCT OR HOLD PROFESSIONAL COMBATIVE SPORTS MATCHES
       S. 4209                            121
    1  OR  EXHIBITIONS, SUBJECT TO THE PROVISIONS HEREOF, TO ANY PERSON, CORPO-
    2  RATION OR LIMITED LIABILITY COMPANY DULY INCORPORATED OR FORMED, HEREIN-
    3  AFTER REFERRED TO AS "ENTITY".
    4    (B) A PROSPECTIVE LICENSEE MUST SUBMIT TO THE COMMISSION PROOF THAT IT
    5  CAN FURNISH SUITABLE PREMISES IN WHICH SUCH MATCH OR EXHIBITION IS TO BE
    6  HELD.
    7    (C)  UPON WRITTEN APPLICATION AND THE PAYMENT OF A FEE OF FIVE HUNDRED
    8  DOLLARS WHICH MUST ACCOMPANY THE APPLICATION, THE COMMISSION  MAY  GRANT
    9  TO ANY ENTITY HOLDING A LICENSE ISSUED HEREUNDER, THE PRIVILEGE OF HOLD-
   10  ING SUCH A MATCH OR EXHIBITION ON A SPECIFIED DATE IN OTHER PREMISES, OR
   11  IN  ANOTHER  LOCATION, THAN THE PREMISES OF LOCATION PREVIOUSLY APPROVED
   12  BY THE COMMISSION, SUBJECT HOWEVER TO APPROVAL OF THE COMMISSION AND THE
   13  RULES AND REGULATIONS OF THE COMMISSION.
   14    (D) ALL PENALTIES IMPOSED AND COLLECTED BY  THE  COMMISSION  FROM  ANY
   15  ENTITY LICENSED UNDER THE PROVISIONS OF THIS ACT, WHICH FINES AND PENAL-
   16  TIES  ARE  IMPOSED AND COLLECTED UNDER THE AUTHORITY HEREBY VESTED SHALL
   17  WITHIN THIRTY DAYS AFTER THE RECEIPT THEREOF BY THE COMMISSION  BE  PAID
   18  BY THEM INTO THE STATE TREASURY.
   19    6. TEMPORARY WORKING PERMITS FOR PROFESSIONAL COMBATIVE SPORTS PARTIC-
   20  IPANTS,  MANAGERS,  TRAINERS AND CHIEF SECONDS. THE COMMISSION MAY ISSUE
   21  TEMPORARY WORKING PERMITS TO PROFESSIONAL COMBATIVE SPORTS PARTICIPANTS,
   22  THEIR MANAGERS, TRAINERS AND CHIEF SECONDS. A TEMPORARY  WORKING  PERMIT
   23  SHALL AUTHORIZE THE EMPLOYMENT OF THE HOLDER OF SUCH PERMIT TO ENGAGE IN
   24  A  SINGLE MATCH OR EXHIBITION AT A SPECIFIED TIME AND PLACE. A TEMPORARY
   25  WORKING PERMIT MAY BE ISSUED IF IN THE JUDGMENT OF  THE  COMMISSION  THE
   26  PARTICIPATION  OF  THE HOLDER THEREOF IN A PROFESSIONAL COMBATIVE SPORTS
   27  MATCH OR EXHIBITION WILL BE CONSISTENT WITH THE PURPOSES AND  PROVISIONS
   28  OF  THIS  SECTION, THE BEST INTERESTS OF COMBATIVE SPORTS GENERALLY, AND
   29  THE PUBLIC  INTEREST,  CONVENIENCE  OR  NECESSITY.  THE  COMMISSION  MAY
   30  REQUIRE  THAT  PROFESSIONAL  COMBATIVE  SPORTS PARTICIPANTS APPLYING FOR
   31  TEMPORARY WORKING PERMITS UNDERGO A PHYSICAL  EXAMINATION,  NEUROLOGICAL
   32  OR  NEUROPSYCHOLOGICAL  TEST OR PROCEDURE, INCLUDING COMPUTED TOMOGRAPHY
   33  OR MEDICALLY EQUIVALENT PROCEDURE. THE FEE FOR  SUCH  TEMPORARY  WORKING
   34  PERMIT SHALL BE TWENTY DOLLARS.
   35    7.  LICENSE  FEES;  TERM  OF  LICENSES; RENEWALS. EACH APPLICANT FOR A
   36  PROMOTER LICENSE SHALL, BEFORE A LICENSE IS ISSUED  BY  THE  COMMISSION,
   37  PAY  TO  THE  COMMISSION,  AN  ANNUAL LICENSE FEE AS FOLLOWS:  WHERE THE
   38  SEATING CAPACITY IS NOT  MORE  THAN  TWO  THOUSAND  FIVE  HUNDRED,  FIVE
   39  HUNDRED  DOLLARS;  WHERE  THE SEATING CAPACITY IS MORE THAN TWO THOUSAND
   40  FIVE HUNDRED BUT NOT MORE THAN  FIVE  THOUSAND,  ONE  THOUSAND  DOLLARS;
   41  WHERE  THE SEATING CAPACITY IS MORE THAN FIVE THOUSAND BUT NOT MORE THAN
   42  FIFTEEN THOUSAND, ONE THOUSAND FIVE HUNDRED DOLLARS; WHERE  THE  SEATING
   43  CAPACITY  IS  MORE  THAN  FIFTEEN THOUSAND BUT NOT MORE THAN TWENTY-FIVE
   44  THOUSAND, TWO THOUSAND FIVE HUNDRED DOLLARS; WHERE THE SEATING  CAPACITY
   45  IS  MORE THAN TWENTY-FIVE THOUSAND, THREE THOUSAND FIVE HUNDRED DOLLARS;
   46  REFEREE, ONE HUNDRED DOLLARS; JUDGES, ONE HUNDRED DOLLARS;  PROFESSIONAL
   47  COMBATIVE  SPORTS  PARTICIPANTS, FIFTY DOLLARS; MANAGERS, FIFTY DOLLARS;
   48  TRAINERS, FIFTY DOLLARS; AND CHIEF SECONDS, FORTY DOLLARS. EACH  LICENSE
   49  OR RENEWAL THEREOF ISSUED PURSUANT TO THIS SUBDIVISION ON OR AFTER OCTO-
   50  BER  FIRST SHALL BE EFFECTIVE FOR A LICENSE YEAR EXPIRING ON THE THIRTI-
   51  ETH DAY OF SEPTEMBER FOLLOWING THE DATE  OF  ITS  ISSUANCE.  THE  ANNUAL
   52  LICENSE  FEE PRESCRIBED BY THIS SUBDIVISION SHALL BE THE LICENSE FEE DUE
   53  AND PAYABLE THEREFOR AND SHALL BE PAID IN ADVANCE AT THE  TIME  APPLICA-
   54  TION  IS MADE THEREFOR, AND EACH SUCH LICENSE MAY BE RENEWED FOR PERIODS
   55  OF ONE YEAR UPON THE PAYMENT OF THE ANNUAL  LICENSE  FEE  PRESCRIBED  BY
   56  THIS  SUBDIVISION.  WITHIN THREE YEARS FROM THE DATE OF PAYMENT AND UPON
       S. 4209                            122
    1  THE AUDIT OF THE COMPTROLLER, THE COMMISSION MAY REFUND ANY FEE,  UNFOR-
    2  FEITED  POSTED GUARANTEE OR TAX PAID PURSUANT TO THIS SECTION, FOR WHICH
    3  NO LICENSE IS ISSUED OR NO SERVICE RENDERED OR REFUND  THAT  PORTION  OF
    4  THE PAYMENT THAT IS IN EXCESS OF THE AMOUNT PRESCRIBED BY STATUTE.
    5    8.  APPLICATION FOR LICENSE; FINGERPRINTS. (A) EVERY APPLICATION FOR A
    6  LICENSE SHALL BE IN WRITING, SHALL BE ADDRESSED TO THE COMMISSION, SHALL
    7  BE SUBSCRIBED BY THE APPLICANT, AND AFFIRMED BY HIM AS  TRUE  UNDER  THE
    8  PENALTIES  OF  PERJURY, AND SHALL SET FORTH SUCH FACTS AS THE PROVISIONS
    9  HEREOF AND THE RULES AND REGULATIONS OF THE COMMISSION MAY REQUIRE.
   10    (B) WHEN AN APPLICATION IS MADE FOR A LICENSE UNDER THIS SECTION,  THE
   11  COMMISSION  MAY  CAUSE  THE  FINGERPRINTS  OF SUCH APPLICANT, OR IF SUCH
   12  APPLICANT BE A CORPORATION, OF THE OFFICERS OF SUCH CORPORATION,  OR  IF
   13  SUCH  APPLICANT  BE  A  LIMITED  LIABILITY  COMPANY, THE MANAGER OF SUCH
   14  LIMITED LIABILITY COMPANY TO BE TAKEN IN DUPLICATE. THE APPLICANT  SHALL
   15  BE  RESPONSIBLE  FOR THE COST OF HAVING HIS FINGERPRINTS TAKEN.  IF SUCH
   16  FINGERPRINTS ARE TAKEN, ONE COPY SHALL BE TRANSMITTED TO THE DIVISION OF
   17  CRIMINAL JUSTICE SERVICES IN ACCORDANCE WITH THE RULES  AND  REGULATIONS
   18  OF  THE  DIVISION  OF  CRIMINAL JUSTICE SERVICES AND ONE SHALL REMAIN ON
   19  FILE IN THE OFFICE  OF  THE  COMMISSION.  NO  SUCH  FINGERPRINT  MAY  BE
   20  INSPECTED  BY ANY PERSON, OTHER THAN A PEACE OFFICER, EXCEPT ON ORDER OF
   21  A JUDGE OR JUSTICE OF A COURT OF RECORD.  THE DIVISION IS HEREBY AUTHOR-
   22  IZED TO TRANSMIT CRIMINAL HISTORY INFORMATION TO THE COMMISSION FOR  THE
   23  PURPOSES  OF THIS PARAGRAPH.  THE INFORMATION OBTAINED BY ANY SUCH FING-
   24  ERPRINT EXAMINATION SHALL BE FOR THE GUIDANCE OF THE COMMISSION  IN  THE
   25  EXERCISE  OF ITS DISCRETION IN GRANTING OR WITHHOLDING THE LICENSE.  THE
   26  COMMISSION SHALL PROVIDE SUCH APPLICANT WITH A COPY OF HIS OR HER CRIMI-
   27  NAL  HISTORY  RECORD,  IF  ANY,  TOGETHER  WITH  A   COPY   OF   ARTICLE
   28  TWENTY-THREE-A  OF  THE CORRECTION LAW, AND INFORM SUCH APPLICANT OF HIS
   29  OR HER RIGHT TO SEEK CORRECTION OF ANY INCORRECT  INFORMATION  CONTAINED
   30  IN SUCH RECORD PURSUANT TO REGULATIONS AND PROCEDURES ESTABLISHED BY THE
   31  DIVISION  OF  CRIMINAL  JUSTICE  SERVICES.  ALL DETERMINATIONS TO ISSUE,
   32  RENEW, SUSPEND OR REVOKE A LICENSE SHALL  BE  MADE  IN  ACCORDANCE  WITH
   33  SUBDIVISION  SIXTEEN  OF SECTION TWO HUNDRED NINETY-SIX OF THE EXECUTIVE
   34  LAW AND ARTICLE TWENTY-THREE-A OF THE CORRECTION LAW.
   35    9. STANDARDS FOR THE ISSUANCE OF LICENSES. (A) IF IN THE  JUDGMENT  OF
   36  THE  COMMISSION  THE FINANCIAL RESPONSIBILITY, EXPERIENCE, CHARACTER AND
   37  GENERAL FITNESS OF AN APPLICANT, INCLUDING IN THE CASE  OF  CORPORATIONS
   38  ITS  OFFICERS  AND STOCKHOLDERS, ARE SUCH THAT THE PARTICIPATION OF SUCH
   39  APPLICANT WILL BE  CONSISTENT  WITH  THE  BEST  INTERESTS  OF  COMBATIVE
   40  SPORTS,  THE  PURPOSES  OF  THIS SECTION INCLUDING THE SAFETY OF PROFES-
   41  SIONAL COMBATIVE  SPORTS  PARTICIPANTS,  AND  IN  THE  PUBLIC  INTEREST,
   42  CONVENIENCE  OR  NECESSITY,  THE  COMMISSION  SHALL  GRANT  A LICENSE IN
   43  ACCORDANCE WITH THE PROVISIONS CONTAINED IN THIS SUBDIVISION.
   44    (B) ANY PROFESSIONAL  COMBATIVE  SPORTS  PARTICIPANT  APPLYING  FOR  A
   45  LICENSE  OR  RENEWAL OF A LICENSE UNDER THIS SUBDIVISION SHALL UNDERGO A
   46  COMPREHENSIVE PHYSICAL EXAMINATION INCLUDING CLINICAL  NEUROLOGICAL  AND
   47  NEUROPSYCHOLOGICAL  EXAMINATIONS  BY A PHYSICIAN APPROVED BY THE COMMIS-
   48  SION. IF, AT THE TIME OF SUCH EXAMINATION, THERE IS  ANY  INDICATION  OF
   49  BRAIN  INJURY,  OR FOR ANY OTHER REASON THE PHYSICIAN DEEMS IT APPROPRI-
   50  ATE, THE PROFESSIONAL COMBATIVE SPORTS PARTICIPANT SHALL BE REQUIRED  TO
   51  UNDERGO  FURTHER  NEUROLOGICAL  AND NEUROPSYCHOLOGICAL EXAMINATIONS BY A
   52  NEUROLOGIST INCLUDING, BUT NOT LIMITED  TO,  A  COMPUTED  TOMOGRAPHY  OR
   53  MEDICALLY EQUIVALENT PROCEDURE. THE COMMISSION SHALL NOT ISSUE A LICENSE
   54  TO  A  PROFESSIONAL COMBATIVE SPORTS PARTICIPANT UNTIL SUCH EXAMINATIONS
   55  ARE COMPLETED AND REVIEWED BY THE COMMISSION. THE RESULTS  OF  ALL  SUCH
   56  EXAMINATIONS  HEREIN  REQUIRED  SHALL  BECOME A PART OF THE PROFESSIONAL
       S. 4209                            123
    1  COMBATIVE SPORTS PARTICIPANT'S PERMANENT MEDICAL RECORD AS MAINTAINED BY
    2  THE COMMISSION. THE COST OF ALL SUCH EXAMINATIONS  CALLED  FOR  IN  THIS
    3  SUBDIVISION  SHALL  BE  ASSUMED  BY  THE  STATE IF SUCH EXAMINATIONS ARE
    4  PERFORMED BY A PHYSICIAN OR NEUROLOGIST APPROVED BY THE COMMISSION.
    5    (C)  ANY PROFESSIONAL COMBATIVE SPORTS PARTICIPANT LICENSED UNDER THIS
    6  CHAPTER SHALL, AS A CONDITION OF LICENSURE, WAIVE RIGHT OF CONFIDENTIAL-
    7  ITY OF MEDICAL RECORDS RELATING TO TREATMENT OF ANY  PHYSICAL  CONDITION
    8  WHICH RELATES TO HIS ABILITY TO FIGHT. ALL MEDICAL REPORTS SUBMITTED TO,
    9  AND  ALL MEDICAL RECORDS OF THE MEDICAL ADVISORY BOARD OR THE COMMISSION
   10  RELATIVE TO THE PHYSICAL EXAMINATION OR CONDITION  OF  COMBATIVE  SPORTS
   11  PARTICIPANTS  SHALL  BE  CONSIDERED  CONFIDENTIAL,  AND SHALL BE OPEN TO
   12  EXAMINATION ONLY TO THE COMMISSION OR ITS AUTHORIZED REPRESENTATIVE,  TO
   13  THE  LICENSED PARTICIPANT, MANAGER OR CHIEF SECOND UPON WRITTEN APPLICA-
   14  TION TO EXAMINE SAID RECORDS, OR UPON THE ORDER OF A COURT OF  COMPETENT
   15  JURISDICTION IN AN APPROPRIATE CASE.
   16    10.  FINANCIAL  INTEREST IN PROFESSIONAL COMBATIVE SPORTS PARTICIPANTS
   17  PROHIBITED. NO ENTITY SHALL HAVE, EITHER  DIRECTLY  OR  INDIRECTLY,  ANY
   18  FINANCIAL  INTEREST  IN  A  PROFESSIONAL  COMBATIVE  SPORTS  PARTICIPANT
   19  COMPETING ON PREMISES OWNED OR LEASED BY THE ENTITY, OR  IN  WHICH  SUCH
   20  ENTITY  IS  OTHERWISE INTERESTED EXCEPT PURSUANT TO THE SPECIFIC WRITTEN
   21  AUTHORIZATION OF THE COMMISSION.
   22    11. PAYMENTS NOT TO BE MADE BEFORE CONTESTS. NO PROFESSIONAL COMBATIVE
   23  SPORTS PARTICIPANT SHALL BE PAID FOR SERVICES BEFORE  THE  CONTEST,  AND
   24  SHOULD  IT BE DETERMINED BY THE COMMISSION THAT SUCH PARTICIPANT DID NOT
   25  GIVE AN HONEST EXHIBITION OF HIS SKILL, SUCH SERVICE SHALL NOT  BE  PAID
   26  FOR.
   27    12.  SHAM  OR  COLLUSIVE  EVENTS. (A) ANY PERSON, INCLUDING ANY CORPO-
   28  RATION AND THE OFFICERS THEREOF, ANY PHYSICIAN, LIMITED LIABILITY COMPA-
   29  NY, REFEREE, JUDGE, PROFESSIONAL COMBATIVE SPORTS PARTICIPANT,  MANAGER,
   30  TRAINER OR CHIEF SECOND, WHO SHALL PROMOTE, CONDUCT, GIVE OR PARTICIPATE
   31  IN  ANY SHAM OR COLLUSIVE PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHIBI-
   32  TION, SHALL BE DEPRIVED OF HIS LICENSE BY THE COMMISSION.
   33    (B) NO LICENSED ENTITY SHALL KNOWINGLY ENGAGE IN A COURSE  OF  CONDUCT
   34  IN  WHICH  PROFESSIONAL  COMBATIVE  SPORTS  MATCHES  OR  EXHIBITIONS ARE
   35  ARRANGED WHERE ONE PROFESSIONAL COMBATIVE SPORTS PARTICIPANT HAS  SKILLS
   36  OR  EXPERIENCE  SIGNIFICANTLY IN EXCESS OF THE OTHER PROFESSIONAL COMBA-
   37  TIVE SPORTS PARTICIPANT SO THAT A MISMATCH RESULTS WITH THE POTENTIAL OF
   38  PHYSICAL HARM TO THE PROFESSIONAL COMBATIVE SPORTS PARTICIPANT. IF  SUCH
   39  ACTION  OCCURS,  THE  COMMISSION  MAY  EXERCISE ITS POWERS TO DISCIPLINE
   40  UNDER SUBDIVISIONS THIRTEEN AND FOURTEEN OF THIS SECTION, PROVIDED  THAT
   41  NOTHING  IN THIS SUBDIVISION SHALL AUTHORIZE THE COMMISSION TO INTERVENE
   42  OR PROHIBIT A PROFESSIONAL COMBATIVE SPORTS MATCH OR  EXHIBITION  SOLELY
   43  ON  THE BASIS OF THE DIFFERENCE BETWEEN RESPECTIVE PARTICIPANT'S MARTIAL
   44  ARTS DISCIPLINES.
   45    13. IMPOSITION OF PENALTIES FOR VIOLATIONS. ANY ENTITY, LICENSED UNDER
   46  THE PROVISIONS OF THIS SECTION, THAT SHALL KNOWINGLY VIOLATE ANY RULE OR
   47  ORDER OF THE COMMISSION OR ANY PROVISION OF THIS SECTION, IN ADDITION TO
   48  ANY OTHER PENALTY BY LAW PRESCRIBED, SHALL BE LIABLE TO A CIVIL  PENALTY
   49  NOT  EXCEEDING FIVE THOUSAND DOLLARS TO BE IMPOSED BY THE COMMISSION, TO
   50  BE SUED FOR BY THE ATTORNEY GENERAL IN THE NAME OF  THE  PEOPLE  OF  THE
   51  STATE  OF  NEW  YORK  IF  DIRECTED  BY THE COMMISSION. THE AMOUNT OF THE
   52  PENALTY COLLECTED BY THE COMMISSION OR RECOVERED IN ANY SUCH ACTION,  OR
   53  PAID  TO THE COMMISSION UPON A COMPROMISE AS HEREINAFTER PROVIDED, SHALL
   54  BE TRANSMITTED BY THE DEPARTMENT OF STATE INTO THE  STATE  TREASURY  AND
   55  CREDITED  TO  THE  GENERAL  FUND.  THE  COMMISSION, FOR CAUSE SHOWN, MAY
   56  EXTEND THE TIME FOR THE PAYMENT OF SUCH PENALTY AND, BY COMPROMISE,  MAY
       S. 4209                            124
    1  ACCEPT  LESS  THAN  THE  AMOUNT OF SUCH PENALTY AS IMPOSED IN SETTLEMENT
    2  THEREOF.
    3    14. REVOCATION OR SUSPENSION OF LICENSES. (A) ANY LICENSE ISSUED UNDER
    4  THE  PROVISIONS  OF  THIS  SECTION  MAY  BE  REVOKED OR SUSPENDED BY THE
    5  COMMISSION FOR THE REASON THEREIN STATED, THAT THE LICENSEE HAS, IN  THE
    6  JUDGMENT  OF  THE  COMMISSION,  BEEN GUILTY OF AN ACT DETRIMENTAL TO THE
    7  INTERESTS OF COMBATIVE SPORTS  GENERALLY  OR  TO  THE  PUBLIC  INTEREST,
    8  CONVENIENCE OR NECESSITY.
    9    (B)  WITHOUT  OTHERWISE  LIMITING  THE DISCRETION OF THE COMMISSION AS
   10  PROVIDED IN THIS SECTION, THE COMMISSION MAY SUSPEND OR REVOKE A LICENSE
   11  OR REFUSE TO RENEW OR ISSUE A LICENSE, IF IT SHALL FIND THAT THE  APPLI-
   12  CANT  OR PARTICIPANT: (1) HAS BEEN CONVICTED OF A CRIME IN ANY JURISDIC-
   13  TION; (2) IS ASSOCIATING OR  CONSORTING  WITH  ANY  PERSON  WHO  HAS  OR
   14  PERSONS WHO HAVE BEEN CONVICTED OF A CRIME OR CRIMES IN ANY JURISDICTION
   15  OR  JURISDICTIONS;  (3)  HAS  BEEN  GUILTY  OF OR ATTEMPTED ANY FRAUD OR
   16  MISREPRESENTATION IN CONNECTION WITH COMBATIVE SPORTS; (4) HAS  VIOLATED
   17  OR  ATTEMPTED TO VIOLATE ANY LAW WITH RESPECT TO COMBATIVE SPORTS IN ANY
   18  JURISDICTION OR ANY RULE, REGULATION OR  ORDER  OF  THE  COMMISSION,  OR
   19  SHALL  HAVE  VIOLATED ANY RULE OF COMBATIVE SPORTS WHICH SHALL HAVE BEEN
   20  APPROVED OR ADOPTED BY THE COMMISSION, OR HAS BEEN GUILTY OF OR  ENGAGED
   21  IN  SIMILAR, RELATED OR LIKE PRACTICES; OR (5) HAS NOT ACTED IN THE BEST
   22  INTEREST OF MIXED MARTIAL ARTS.   ALL DETERMINATIONS  TO  ISSUE,  RENEW,
   23  SUSPEND OR REVOKE A LICENSE SHALL BE MADE IN ACCORDANCE WITH SUBDIVISION
   24  SIXTEEN OF SECTION TWO HUNDRED NINETY-SIX OF THE EXECUTIVE LAW AND ARTI-
   25  CLE TWENTY-THREE-A OF THE CORRECTION LAW AS APPLICABLE.
   26    (C)  NO  SUCH  PARTICIPANT  MAY, UNDER ANY   CIRCUMSTANCES, COMPETE OR
   27  APPEAR IN A PROFESSIONAL COMBATIVE SPORTS  MATCH  OR  EXHIBITION  WITHIN
   28  NINETY  DAYS  OF HAVING SUFFERED A KNOCKOUT OR TECHNICAL KNOCKOUT IN ANY
   29  SUCH MATCH OR EXHIBITION WITHOUT CLEARANCE BY THE BOARD, OR WITHIN NINE-
   30  TY DAYS OF BEING RENDERED UNCONSCIOUS IN ANY SUCH  MATCH  OR  EXHIBITION
   31  WHERE  THERE  IS  EVIDENCE OF HEAD TRAUMA AS DETERMINED BY THE ATTENDING
   32  COMMISSION PHYSICIAN AND SHALL UNDERGO  SUCH  EXAMINATIONS  AS  REQUIRED
   33  UNDER  PARAGRAPH  (B) OF SUBDIVISION TWENTY OF THIS SECTION. THE PROFES-
   34  SIONAL COMBATIVE SPORTS PARTICIPANT SHALL BE CONSIDERED  SUSPENDED  FROM
   35  PROFESSIONAL  COMBATIVE  SPORTS MATCHES OR EXHIBITIONS BY THE COMMISSION
   36  AND SHALL FORFEIT HIS LICENSE TO THE COMMISSION DURING SUCH  PERIOD  AND
   37  SUCH  LICENSE SHALL NOT BE RETURNED TO THE PARTICIPANT UNTIL THE PARTIC-
   38  IPANT HAS MET ALL REQUIREMENTS, MEDICAL AND OTHERWISE, FOR REINSTATEMENT
   39  OF SUCH LICENSE. ALL SUCH SUSPENSIONS SHALL BE RECORDED IN  THE  PARTIC-
   40  IPANT'S LICENSE BY A COMMISSION OFFICIAL.
   41    (D)  THE  COMMISSION MAY AT ANY TIME SUSPEND, REVOKE OR DENY A PARTIC-
   42  IPANT'S LICENSE OR TEMPORARY WORKING PERMIT FOR MEDICAL REASONS  AT  THE
   43  RECOMMENDATION OF THE BOARD.
   44    (E)  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW, IF ANY OTHER STATE
   45  SHALL REVOKE A LICENSEE'S LICENSE TO COMPETE OR APPEAR IN A PROFESSIONAL
   46  COMBATIVE SPORTS MATCH OR EXHIBITION IN THAT STATE BASED  ON  A  KNOWING
   47  AND  INTENTIONAL  ENGAGEMENT  IN ANY PROHIBITED PRACTICES OF SUCH STATE,
   48  THE COMMISSION MAY ACT TO REVOKE ANY LICENSE TO COMPETE OR APPEAR  IN  A
   49  PROFESSIONAL  COMBATIVE SPORTS MATCH OR EXHIBITION ISSUED TO SUCH LICEN-
   50  SEE PURSUANT TO THE PROVISIONS OF THIS SECTION.
   51    (F) THE COMMISSION MAY SUSPEND ANY LICENSE IT HAS ISSUED  BY  A  DATED
   52  NOTICE  TO THAT EFFECT TO THE SUSPENDED LICENSEE, MAILED OR DELIVERED TO
   53  THE LICENSEE, AND SPECIFYING THE EFFECTIVE DATE AND TERM OF THE  SUSPEN-
   54  SION, PROVIDED HOWEVER THAT THE COMMISSION REPRESENTATIVE IN CHARGE OF A
   55  CONTEST OR EXHIBITION MAY THEN AND THERE TEMPORARILY SUSPEND ANY LICENSE
   56  ISSUED  BY  THE COMMISSION WITHOUT SUCH NOTICE. IN THE EVENT OF A TEMPO-
       S. 4209                            125
    1  RARY SUSPENSION, THE COMMISSION SHALL MAIL OR DELIVER THE NOTICE TO  THE
    2  SUSPENDED  LICENSEE  WITHIN  THREE  BUSINESS  DAYS  AFTER  THE TEMPORARY
    3  SUSPENSION. IN EITHER CASE SUCH SUSPENSION MAY BE  WITHOUT  ANY  ADVANCE
    4  HEARING.  UPON  THE  RECEIPT OF SUCH NOTICE OF SUSPENSION, THE SUSPENDED
    5  LICENSEE MAY APPLY TO THE COMMISSION FOR A  HEARING  ON  THE  MATTER  TO
    6  DETERMINE  WHETHER SUCH SUSPENSION SHOULD BE RESCINDED. SUCH APPLICATION
    7  FOR A HEARING MUST BE IN WRITING AND MUST BE RECEIVED BY THE  COMMISSION
    8  WITHIN  THIRTY  DAYS AFTER THE DATE OF NOTICE OF SUSPENSION. THE COMMIS-
    9  SION SHALL HAVE THE AUTHORITY TO REVOKE ANY LICENSE ISSUED BY IT. BEFORE
   10  ANY LICENSE IS SO REVOKED, THE LICENSEE WILL BE OFFERED THE  OPPORTUNITY
   11  AT  A  HEARING  HELD BY OR ON BEHALF OF THE COMMISSION TO SHOW CAUSE WHY
   12  THE LICENSE SHOULD NOT BE REVOKED. THE COMMISSION SHALL OFFER THE OPPOR-
   13  TUNITY FOR A HEARING TO AN  AFFECTED  PERSON  BEFORE  TAKING  ANY  FINAL
   14  ACTION NEGATIVELY AFFECTING SUCH PERSON'S INDIVIDUAL PRIVILEGES OR PROP-
   15  ERTY  GRANTED  BY  A LICENSE DULY ISSUED BY THE COMMISSION OR A CONTRACT
   16  APPROVED BY AND FILED WITH THE COMMISSION. IN ALL SUCH HEARINGS,  LICEN-
   17  SEES  AND OTHER WITNESSES SHALL TESTIFY UNDER OATH OR AFFIRMATION, WHICH
   18  MAY BE ADMINISTERED BY ANY COMMISSIONER OR AUTHORIZED REPRESENTATIVE  OF
   19  THE  COMMISSION ACTUALLY PRESENT. THE COMMISSION SHALL BE THE SOLE JUDGE
   20  OF THE RELEVANCY AND COMPETENCY OF TESTIMONY  AND  OTHER  EVIDENCE,  THE
   21  CREDIBILITY  OF WITNESSES, AND THE SUFFICIENCY OF EVIDENCE. HEARINGS MAY
   22  BE CONDUCTED BY REPRESENTATIVES OF THE COMMISSION IN THE  DISCRETION  OF
   23  THE COMMISSION. IN SUCH CASES, THE COMMISSION REPRESENTATIVES CONDUCTING
   24  THE  HEARING  SHALL  SUBMIT  FINDINGS OF FACT AND RECOMMENDATIONS TO THE
   25  COMMISSION, WHICH SHALL NOT BE BINDING ON THE COMMISSION.
   26    15. ADVERTISING MATTER TO STATE ADMISSION PRICE. IT SHALL BE THE  DUTY
   27  OF  EVERY ENTITY PROMOTING OR CONDUCTING A PROFESSIONAL COMBATIVE SPORTS
   28  MATCH OR EXHIBITION SUBJECT TO THE PROVISIONS OF THIS SECTION  TO  CAUSE
   29  TO  BE INSERTED IN EACH SHOW CARD, BILL, POSTER, NEWSPAPER ADVERTISEMENT
   30  OF ANY PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHIBITION  GIVEN  BY  IT,
   31  THE  PRICE  OF  ADMISSION  THERETO.  VIOLATION OF THE PROVISIONS OF THIS
   32  SUBDIVISION SHALL SUBJECT THE ENTITY TO A FINE OF ONE HUNDRED DOLLARS.
   33    16. TICKETS TO INDICATE PURCHASE PRICE. ALL TICKETS  OF  ADMISSION  TO
   34  ANY SUCH COMBATIVE SPORTS MATCH OR EXHIBITION SHALL BE CONTROLLED BY THE
   35  PROVISIONS  OF ARTICLE TWENTY-FIVE OF THE ARTS AND CULTURAL AFFAIRS LAW.
   36  IT SHALL BE UNLAWFUL FOR ANY ENTITY TO ADMIT TO SUCH MATCH OR EXHIBITION
   37  A NUMBER OF PEOPLE GREATER THAN THE SEATING CAPACITY OF THE PLACE  WHERE
   38  SUCH MATCH OR EXHIBITION IS HELD. VIOLATION OF THIS SUBDIVISION SHALL BE
   39  A  MISDEMEANOR  AND  SHALL  BE  PUNISHABLE AS SUCH AND IN ADDITION SHALL
   40  INCUR FORFEITURE OF LICENSE.
   41    17. EQUIPMENT OF BUILDINGS FOR MATCHES OR EXHIBITIONS.  ALL  BUILDINGS
   42  OR  STRUCTURES  USED  OR  INTENDED TO BE USED FOR HOLDING OR GIVING SUCH
   43  PROFESSIONAL COMBATIVE SPORTS MATCHES OR EXHIBITIONS SHALL  BE  PROPERLY
   44  VENTILATED  AND  PROVIDED  WITH  FIRE EXITS AND FIRE ESCAPES, AND IN ALL
   45  MANNER CONFORM TO THE LAWS, ORDINANCES  AND  REGULATIONS  PERTAINING  TO
   46  BUILDINGS IN THE CITY, TOWN OR VILLAGE WHERE SITUATED.
   47    18.  AGE  OF  PARTICIPANTS AND SPECTATORS.  NO PERSON UNDER THE AGE OF
   48  EIGHTEEN YEARS SHALL PARTICIPATE IN ANY  PROFESSIONAL  COMBATIVE  SPORTS
   49  MATCH  OR  EXHIBITION, AND NO PERSON UNDER SIXTEEN YEARS OF AGE SHALL BE
   50  PERMITTED TO ATTEND AS A SPECTATOR; PROVIDED,  HOWEVER,  THAT  A  PERSON
   51  UNDER  THE AGE OF SIXTEEN SHALL BE PERMITTED TO ATTEND AS A SPECTATOR IF
   52  ACCOMPANIED BY A PARENT OR GUARDIAN.
   53    19. REGULATION OF CONDUCT OF MATCHES OR EXHIBITIONS.  (A)  EXCEPT  FOR
   54  CHAMPIONSHIP  MATCHES,  WHICH  SHALL  NOT  BE  MORE THAN FIVE ROUNDS, NO
   55  COMBATIVE SPORTS MATCH OR EXHIBITION SHALL BE MORE THAN THREE ROUNDS  IN
   56  LENGTH.    NO  PARTICIPANT  SHALL BE ALLOWED TO PARTICIPATE IN MORE THAN
       S. 4209                            126
    1  THREE MATCHES OR EXHIBITIONS OR COMPETE  FOR  MORE  THAN  SIXTY  MINUTES
    2  WITHIN  SEVENTY-TWO  CONSECUTIVE HOURS.  NO PARTICIPANT SHALL BE ALLOWED
    3  TO COMPETE IN ANY SUCH MATCH OR EXHIBITION WITHOUT WEARING A  MOUTHGUARD
    4  AND A PROTECTIVE GROIN CUP.  AT EACH PROFESSIONAL COMBATIVE SPORTS MATCH
    5  OR  EXHIBITION, THERE SHALL BE IN ATTENDANCE A DULY LICENSED REFEREE WHO
    6  SHALL DIRECT AND CONTROL THE SAME.  BEFORE  STARTING  SUCH  CONTEST  THE
    7  REFEREE SHALL ASCERTAIN FROM EACH PARTICIPANT THE NAME OF HIS MANAGER OR
    8  CHIEF  SECOND,  AND  SHALL HOLD SUCH MANAGER OR CHIEF SECOND RESPONSIBLE
    9  FOR THE CONDUCT OF HIS ASSISTANT SECONDS  DURING  THE  PROGRESS  OF  THE
   10  MATCH  OR  EXHIBITION.    THE  COMMISSION  SHALL  HAVE  THE POWER IN ITS
   11  DISCRETION TO DECLARE FORFEITED ANY PRIZE, REMUNERATION OR PURSE, OR ANY
   12  PART THEREOF, BELONGING TO THE PARTICIPANTS OR ONE OF THEM, OR THE SHARE
   13  THEREOF OF ANY MANAGER OR CHIEF SECOND IF IN ITS JUDGMENT, SUCH  PARTIC-
   14  IPANT  OR  PARTICIPANTS ARE NOT HONESTLY COMPETING OR THE PARTICIPANT OR
   15  MANAGER OR CHIEF SECOND OF A  PARTICIPANT,  AS  THE  CASE  MAY  BE,  HAS
   16  COMMITTED  AN  ACT  IN  THE  PREMISES IN VIOLATION OF ANY RULE, ORDER OR
   17  REGULATION OF THE COMMISSION. THE AMOUNT  SO  FORFEITED  SHALL  BE  PAID
   18  WITHIN  FORTY-EIGHT  HOURS  TO  THE  COMMISSION.  THERE SHALL ALSO BE IN
   19  ATTENDANCE, THREE DULY LICENSED JUDGES WHO SHALL AT THE  TERMINATION  OF
   20  EACH  SUCH  COMBATIVE  SPORTS MATCH OR EXHIBITION RENDER THEIR DECISION.
   21  THE WINNER OF SUCH MATCH OR EXHIBITION SHALL BE DETERMINED IN ACCORDANCE
   22  WITH A SCORING SYSTEM PRESCRIBED BY THE COMMISSION.  PROVIDED,  HOWEVER,
   23  THAT A PARTICIPANT MAY TERMINATE THE CONTEST BY SIGNALLING TO THE REFER-
   24  EE THAT SUCH PARTICIPANT SUBMITS TO THE OPPONENT.
   25    (B) THE COMMISSION MAY BY RULE, REGULATION OR ORDER, REQUIRE THE PRES-
   26  ENCE  OF ANY MEDICAL EQUIPMENT AND PERSONNEL AT EACH PROFESSIONAL COMBA-
   27  TIVE SPORTS MATCH OR EXHIBITION AS IS NECESSARY OR  BENEFICIAL  FOR  THE
   28  SAFETY AND PROTECTION OF THE CONTESTANTS; AND MAY ALSO REQUIRE THE PRES-
   29  ENCE OF AN AMBULANCE OR OTHER APPARATUS AT THE SITE OF ANY SUCH MATCH OR
   30  EXHIBITION  OR  THE  PROMULGATION  OF  AN EMERGENCY MEDICAL PLAN IN LIEU
   31  THEREOF.
   32    (C) THE COMMISSION SHALL PRESCRIBE BY RULE OR REGULATION THE RESPONSI-
   33  BILITIES OF MANAGERS, TRAINERS AND CHIEF SECONDS PRIOR  TO,  DURING  AND
   34  AFTER  A  COMBATIVE  SPORTS  MATCH OR EXHIBITION IN ORDER TO PROMOTE THE
   35  SAFETY OF THE PARTICIPANTS AT ALL TIMES.
   36    (D) THE COMMISSION SHALL  REQUIRE  BY  RULE  OR  REGULATION  THAT  ANY
   37  PROFESSIONAL  COMBATIVE  SPORTS  PARTICIPANT LICENSED UNDER THIS SECTION
   38  PRESENT TO A DESIGNATED COMMISSION OFFICIAL, BEFORE EACH MATCH OR  EXHI-
   39  BITION  IN  WHICH HE FIGHTS IN THIS STATE, A LICENSE WHICH SHALL INCLUDE
   40  BUT NOT BE LIMITED TO THE FOLLOWING INFORMATION: (1)  THE  PARTICIPANT'S
   41  NAME, PHOTOGRAPH, SOCIAL SECURITY NUMBER, DATE OF BIRTH, AND OTHER IDEN-
   42  TIFYING  INFORMATION;  (2)  THE  PARTICIPANT'S PRIOR MATCH OR EXHIBITION
   43  HISTORY INCLUDING THE DATES, LOCATION, AND DECISION OF SUCH  MATCHES  OR
   44  EXHIBITIONS;  AND (3) THE PARTICIPANT'S MEDICAL HISTORY, RELATING TO ANY
   45  PHYSICAL CONDITION, MEDICAL TEST OR PROCEDURE WHICH RELATES TO HIS ABIL-
   46  ITY TO FIGHT, AND A RECORD OF ALL MEDICAL SUSPENSIONS.
   47    20. EXAMINATION BY PHYSICIAN; COST. (A) ALL PARTICIPANTS MUST BE EXAM-
   48  INED BY A PHYSICIAN DESIGNATED BY THE  COMMISSION  BEFORE  ENTERING  THE
   49  RING  AND EACH SUCH PHYSICIAN SHALL IMMEDIATELY FILE WITH THE COMMISSION
   50  A WRITTEN REPORT OF SUCH EXAMINATION. THE COST OF ANY SUCH  EXAMINATION,
   51  AS PRESCRIBED BY A SCHEDULE OF FEES ESTABLISHED BY THE COMMISSION, SHALL
   52  BE  PAID BY THE ENTITY CONDUCTING THE MATCH OR EXHIBITION TO THE COMMIS-
   53  SION, WHICH SHALL THEN PAY THE FEE COVERING SUCH COST TO  THE  EXAMINING
   54  PHYSICIAN, IN ACCORDANCE WITH THE RULES OF THE COMMISSION.
   55    (B)  ANY PROFESSIONAL COMBATIVE SPORTS PARTICIPANT LICENSED OR PERMIT-
   56  TED UNDER THIS SECTION RENDERED UNCONSCIOUS OR SUFFERING HEAD TRAUMA  AS
       S. 4209                            127
    1  DETERMINED  BY  THE ATTENDING PHYSICIAN SHALL BE IMMEDIATELY EXAMINED BY
    2  THE ATTENDING COMMISSION PHYSICIAN AND  SHALL  BE  REQUIRED  TO  UNDERGO
    3  NEUROLOGICAL   AND  NEUROPSYCHOLOGICAL  EXAMINATIONS  BY  A  NEUROLOGIST
    4  INCLUDING  BUT  NOT LIMITED TO A COMPUTED TOMOGRAPHY OR MEDICALLY EQUIV-
    5  ALENT PROCEDURE. ANY PARTICIPANT SO INJURED  SHALL  NOT  APPEAR  IN  ANY
    6  MATCH  OR  EXHIBITION UNTIL RESULTS OF SUCH EXAMINATIONS ARE REVIEWED BY
    7  THE COMMISSION. THE RESULTS OF ALL  SUCH  EXAMINATIONS  HEREIN  REQUIRED
    8  SHALL  BECOME  A  PART OF THE PARTICIPANT'S PERMANENT MEDICAL RECORDS AS
    9  MAINTAINED BY THE COMMISSION AND SHALL BE  USED  BY  THE  COMMISSION  TO
   10  DETERMINE  WHETHER  A  PARTICIPANT  SHALL  BE PERMITTED TO APPEAR IN ANY
   11  FUTURE PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHIBITION.  THE COSTS  OF
   12  ALL  SUCH  EXAMINATIONS CALLED FOR IN THIS PARAGRAPH SHALL BE ASSUMED BY
   13  THE ENTITY OR PROMOTER IF SUCH EXAMINATIONS ARE PERFORMED BY A PHYSICIAN
   14  APPROVED BY THE COMMISSION.
   15    (C) THE COMMISSION MAY AT ANY TIME REQUIRE  A  LICENSED  OR  PERMITTED
   16  PARTICIPANT  TO UNDERGO A PHYSICAL EXAMINATION, INCLUDING ANY NEUROLOGI-
   17  CAL OR NEUROPSYCHOLOGICAL TEST OR PROCEDURE. THE COST OF SUCH EXAM SHALL
   18  BE ASSUMED BY THE STATE.
   19    21. PHYSICIAN TO BE IN ATTENDANCE; POWERS OF SUCH  PHYSICIAN.  (A)  IT
   20  SHALL BE THE DUTY OF EVERY ENTITY LICENSED TO CONDUCT A COMBATIVE SPORTS
   21  MATCH  OR EXHIBITION, TO HAVE IN ATTENDANCE AT EVERY MATCH OR EXHIBITION
   22  AT LEAST ONE PHYSICIAN DESIGNATED BY THE COMMISSION AS THE  RULES  SHALL
   23  PROVIDE.  THE  COMMISSION MAY ESTABLISH A SCHEDULE OF FEES TO BE PAID BY
   24  THE LICENSEE TO COVER THE COST OF SUCH ATTENDANCE. SUCH  FEES  SHALL  BE
   25  PAID TO THE COMMISSION, WHICH SHALL THEN PAY SUCH FEES TO THE PHYSICIANS
   26  ENTITLED THERETO, IN ACCORDANCE WITH THE RULES OF THE COMMISSION.
   27    (B)  THE  PHYSICIAN  SHALL TERMINATE ANY PROFESSIONAL COMBATIVE SPORTS
   28  MATCH OR EXHIBITION IF IN THE OPINION OF SUCH PHYSICIAN ANY  PARTICIPANT
   29  HAS RECEIVED SEVERE PUNISHMENT OR IS IN DANGER OF SERIOUS PHYSICAL INJU-
   30  RY.  IN  THE  EVENT OF ANY SERIOUS PHYSICAL INJURY, SUCH PHYSICIAN SHALL
   31  IMMEDIATELY RENDER ANY EMERGENCY TREATMENT NECESSARY, RECOMMEND  FURTHER
   32  TREATMENT  OR  HOSPITALIZATION  IF REQUIRED, AND FULLY REPORT THE ENTIRE
   33  MATTER TO THE COMMISSION WITHIN  TWENTY-FOUR  HOURS  AND  IF  NECESSARY,
   34  SUBSEQUENTLY  THEREAFTER.  SUCH  PHYSICIAN  MAY  ALSO  REQUIRE  THAT THE
   35  INJURED PARTICIPANT AND HIS MANAGER OR CHIEF SECOND REMAIN IN  THE  RING
   36  OR  ON  THE  PREMISES OR REPORT TO A HOSPITAL AFTER THE CONTEST FOR SUCH
   37  PERIOD OF TIME AS SUCH PHYSICIAN DEEMS ADVISABLE.
   38    (C) SUCH PHYSICIAN MAY ENTER THE RING AT ANY  TIME  DURING  A  PROFES-
   39  SIONAL  COMBATIVE SPORTS MATCH OR EXHIBITION AND MAY TERMINATE THE MATCH
   40  OR EXHIBITION IF IN HIS OPINION THE SAME IS NECESSARY TO PREVENT  SEVERE
   41  PUNISHMENT OR SERIOUS PHYSICAL INJURY TO A PARTICIPANT.
   42    22.  BOND. BEFORE A LICENSE SHALL BE GRANTED TO AN ENTITY TO CONDUCT A
   43  PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHIBITION, THE  APPLICANT  SHALL
   44  EXECUTE  AND  FILE WITH THE COMPTROLLER A BOND IN AN AMOUNT TO BE DETER-
   45  MINED BY THE COMMISSION, TO BE APPROVED AS TO FORM  AND  SUFFICIENCY  OF
   46  SURETIES  THEREON  BY  THE  COMPTROLLER,  CONDITIONED  FOR  THE FAITHFUL
   47  PERFORMANCE BY SUCH ENTITY OF THE PROVISIONS OF  THIS  SECTION  AND  THE
   48  RULES  AND  REGULATIONS  OF  THE  COMMISSION,  AND  UPON  THE FILING AND
   49  APPROVAL OF SUCH BOND THE COMPTROLLER SHALL ISSUE TO  SUCH  APPLICANT  A
   50  CERTIFICATE  OF  SUCH FILING AND APPROVAL, WHICH SHALL BE BY SUCH APPLI-
   51  CANT FILED IN THE OFFICE OF THE  COMMISSION  WITH  ITS  APPLICATION  FOR
   52  LICENSE,  AND  NO  SUCH  LICENSE  SHALL BE ISSUED UNTIL SUCH CERTIFICATE
   53  SHALL BE FILED. IN CASE OF DEFAULT IN SUCH PERFORMANCE,  THE  COMMISSION
   54  MAY IMPOSE UPON THE DELINQUENT A PENALTY IN THE SUM OF NOT MORE THAN ONE
   55  THOUSAND  DOLLARS FOR EACH OFFENSE, WHICH MAY BE RECOVERED BY THE ATTOR-
   56  NEY GENERAL IN THE NAME OF THE PEOPLE OF THE STATE OF NEW  YORK  IN  THE
       S. 4209                            128
    1  SAME  MANNER  AS  OTHER  PENALTIES  ARE  RECOVERED BY LAW; ANY AMOUNT SO
    2  RECOVERED SHALL BE PAID INTO THE TREASURY.
    3    23.  BOND  FOR PURSES, SALARIES AND OTHER EXPENSES. IN ADDITION TO THE
    4  BOND REQUIRED BY SUBDIVISION TWENTY-TWO OF THIS SECTION, EACH  APPLICANT
    5  FOR  A LICENSE TO CONDUCT PROFESSIONAL COMBATIVE SPORTS MATCHES OR EXHI-
    6  BITIONS SHALL EXECUTE AND FILE WITH THE COMPTROLLER A BOND IN AN  AMOUNT
    7  TO  BE DETERMINED BY THE COMMISSION TO BE APPROVED AS TO FORM AND SUFFI-
    8  CIENCY OF SURETIES THEREON BY THE COMPTROLLER, CONDITIONED FOR AND GUAR-
    9  ANTEEING THE PAYMENT  OF  PROFESSIONAL  COMBATIVE  SPORTS  PARTICIPANTS'
   10  PURSES,  SALARIES  OF CLUB EMPLOYEES LICENSED BY THE COMMISSION, AND THE
   11  LEGITIMATE EXPENSES OF PRINTING TICKETS AND ALL ADVERTISING MATERIAL.
   12    24. DUTY TO PROVIDE  INSURANCE  FOR  LICENSED  PROFESSIONAL  COMBATIVE
   13  SPORTS  PARTICIPANTS.    (A)  ALL  ENTITIES HAVING LICENSES AS PROMOTERS
   14  SHALL CONTINUOUSLY PROVIDE INSURANCE  FOR  THE  PROTECTION  OF  LICENSED
   15  PROFESSIONAL  COMBATIVE  SPORTS  PARTICIPANTS, APPEARING IN PROFESSIONAL
   16  COMBATIVE SPORTS MATCHES OR EXHIBITIONS.  SUCH INSURANCE COVERAGE  SHALL
   17  PROVIDE  FOR REIMBURSEMENT TO THE LICENSED ATHLETE FOR MEDICAL, SURGICAL
   18  AND HOSPITAL CARE, WITH A MINIMUM LIMIT OF FIFTY  THOUSAND  DOLLARS  FOR
   19  INJURIES SUSTAINED WHILE PARTICIPATING IN ANY PROGRAM OPERATED UNDER THE
   20  CONTROL OF SUCH LICENSED PROMOTER AND FOR A PAYMENT OF ONE HUNDRED THOU-
   21  SAND  DOLLARS  TO THE ESTATE OF ANY DECEASED ATHLETE WHERE SUCH DEATH IS
   22  OCCASIONED BY INJURIES RECEIVED DURING THE COURSE OF A MATCH OR  EXHIBI-
   23  TION  IN WHICH SUCH LICENSED ATHLETE PARTICIPATED UNDER THE PROMOTION OR
   24  CONTROL OF ANY LICENSED PROMOTER.  THE COMMISSION MAY FROM TIME TO TIME,
   25  IN ITS DISCRETION, INCREASE THE AMOUNT OF SUCH MINIMUM LIMITS.
   26    (B) THE FAILURE TO PAY PREMIUMS ON SUCH INSURANCE AS  IS  REQUIRED  BY
   27  PARAGRAPH  (A)  OF THIS SUBDIVISION SHALL BE CAUSE FOR THE SUSPENSION OR
   28  THE REVOCATION OF THE LICENSE OF SUCH DEFAULTING PROMOTER.
   29    25. NOTICE OF CONTEST; COLLECTION OF TAX. (A) EVERY ENTITY HOLDING ANY
   30  PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHIBITION FOR WHICH AN ADMISSION
   31  FEE IS CHARGED OR RECEIVED, SHALL NOTIFY  THE  ATHLETIC  COMMISSION  TEN
   32  DAYS IN ADVANCE OF THE HOLDING OF SUCH CONTEST. ALL TICKETS OF ADMISSION
   33  TO  ANY  SUCH  MATCH OR EXHIBITION SHALL BE PROCURED FROM A PRINTER DULY
   34  AUTHORIZED BY THE STATE ATHLETIC COMMISSION TO PRINT  SUCH  TICKETS  AND
   35  SHALL BEAR CLEARLY UPON THE FACE THEREOF THE PURCHASE PRICE AND LOCATION
   36  OF  SAME.  AN  ENTITY FAILING TO FULLY COMPLY WITH THIS SECTION SHALL BE
   37  SUBJECT TO A PENALTY OF FIVE HUNDRED DOLLARS TO BE COLLECTED BY AND PAID
   38  TO THE DEPARTMENT OF STATE. AN ENTITY IS PROHIBITED FROM  OPERATING  ANY
   39  MATCHES OR EXHIBITIONS UNTIL ALL PENALTIES DUE PURSUANT TO THIS SUBDIVI-
   40  SION  AND TAXES, INTEREST AND PENALTIES DUE PURSUANT TO ARTICLE NINETEEN
   41  OF THE TAX LAW HAVE BEEN PAID.
   42    (B) PURSUANT TO DIRECTION BY THE COMMISSIONER OF TAXATION AND FINANCE,
   43  EMPLOYEES OR OFFICERS OF THE ATHLETIC COMMISSION SHALL ACT AS AGENTS  OF
   44  THE  COMMISSIONER  OF TAXATION AND FINANCE TO COLLECT THE TAX IMPOSED BY
   45  ARTICLE NINETEEN OF THE TAX LAW. THE ATHLETIC COMMISSION  SHALL  PROVIDE
   46  THE COMMISSIONER OF TAXATION AND FINANCE WITH SUCH INFORMATION AND TECH-
   47  NICAL  ASSISTANCE  AS  MAY BE NECESSARY FOR THE PROPER ADMINISTRATION OF
   48  SUCH TAX.
   49    26. REGULATION OF JUDGES. (A) JUDGES FOR  ANY  PROFESSIONAL  COMBATIVE
   50  SPORTS  MATCH  OR  EXHIBITION  UNDER  THE JURISDICTION OF THE COMMISSION
   51  SHALL BE SELECTED BY THE COMMISSION FROM A LIST  OF  QUALIFIED  LICENSED
   52  JUDGES MAINTAINED BY THE COMMISSION.
   53    (B)  ANY  PROFESSIONAL  COMBATIVE  SPORT PARTICIPANT, MANAGER OR CHIEF
   54  SECOND MAY PROTEST THE ASSIGNMENT OF A JUDGE TO A PROFESSIONAL COMBATIVE
   55  SPORTS MATCH OR EXHIBITION AND  THE  PROTESTING  PROFESSIONAL  COMBATIVE
   56  SPORTS  PARTICIPANT, MANAGER OR CHIEF SECOND MAY BE HEARD BY THE COMMIS-
       S. 4209                            129
    1  SION OR ITS DESIGNEE IF SUCH  PROTEST  IS  TIMELY.  IF  THE  PROTEST  IS
    2  UNTIMELY IT SHALL BE SUMMARILY REJECTED.
    3    (C)  EACH  PERSON  SEEKING TO BE LICENSED AS A JUDGE BY THE COMMISSION
    4  SHALL BE REQUIRED TO SUBMIT TO OR PROVIDE PROOF OF  AN  EYE  EXAMINATION
    5  AND  ANNUALLY  THEREAFTER  ON  THE  ANNIVERSARY  OF  THE ISSUANCE OF THE
    6  LICENSE. EACH PERSON SEEKING TO BE A PROFESSIONAL COMBATIVE SPORTS JUDGE
    7  IN THE STATE SHALL BE CERTIFIED AS HAVING COMPLETED A  TRAINING  PROGRAM
    8  AS  APPROVED  BY THE COMMISSION AND SHALL HAVE PASSED A WRITTEN EXAMINA-
    9  TION APPROVED BY THE COMMISSION COVERING ASPECTS OF PROFESSIONAL  COMBA-
   10  TIVE  SPORTS  INCLUDING, BUT NOT LIMITED TO, THE RULES OF THE SPORT, THE
   11  LAW OF THE STATE RELATING TO THE COMMISSION, AND BASIC  FIRST  AID.  THE
   12  COMMISSION  SHALL ESTABLISH CONTINUING EDUCATION PROGRAMS TO KEEP LICEN-
   13  SEES CURRENT ON AREAS OF REQUIRED KNOWLEDGE.
   14    (D) EACH PERSON SEEKING A  LICENSE  TO  BE  A  PROFESSIONAL  COMBATIVE
   15  SPORTS  JUDGE  IN  THIS  STATE SHALL BE REQUIRED TO FILL OUT A FINANCIAL
   16  QUESTIONNAIRE CERTIFYING UNDER PENALTY OF PERJURY FULL DISCLOSURE OF THE
   17  JUDGE'S FINANCIAL SITUATION ON A QUESTIONNAIRE TO BE PROMULGATED BY  THE
   18  COMMISSION. SUCH QUESTIONNAIRE SHALL BE IN A FORM AND MANNER APPROVED BY
   19  THE  COMMISSION  AND  SHALL PROVIDE INFORMATION AS TO AREAS OF ACTUAL OR
   20  POTENTIAL  CONFLICTS  OF  INTEREST  AS  WELL  AS  APPEARANCES  OF   SUCH
   21  CONFLICTS,  INCLUDING FINANCIAL RESPONSIBILITY. WITHIN FORTY-EIGHT HOURS
   22  OF ANY PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHIBITION, EACH COMBATIVE
   23  SPORTS JUDGE SHALL FILE  WITH  THE  COMMISSION  A  FINANCIAL  DISCLOSURE
   24  STATEMENT  IN SUCH FORM AND MANNER AS SHALL BE ACCEPTABLE TO THE COMMIS-
   25  SION.
   26    (E) ONLY A PERSON LICENSED BY THE COMMISSION MAY JUDGE A  PROFESSIONAL
   27  COMBATIVE SPORTS MATCH OR EXHIBITION.
   28    27. TRAINING FACILITIES. (A) THE COMMISSION MAY, IN ITS DISCRETION AND
   29  IN  ACCORDANCE WITH REGULATIONS ADOPTED BY THE COMMISSION TO PROTECT THE
   30  HEALTH AND SAFETY OF PROFESSIONAL COMBATIVE SPORT PARTICIPANTS IN TRAIN-
   31  ING, ISSUE A LICENSE TO OPERATE A TRAINING  FACILITY  PROVIDING  CONTACT
   32  SPARRING MAINTAINED EITHER EXCLUSIVELY OR IN PART FOR THE USE OF PROFES-
   33  SIONAL  COMBATIVE  SPORT PARTICIPANTS. THE REGULATIONS OF THE COMMISSION
   34  SHALL INCLUDE, BUT NOT BE LIMITED TO, THE FOLLOWING SUBJECTS TO  PROTECT
   35  THE HEALTH AND SAFETY OF PROFESSIONAL COMBATIVE SPORT PARTICIPANTS:
   36    (1) REQUIREMENTS FOR FIRST AID MATERIALS TO BE STORED IN AN ACCESSIBLE
   37  LOCATION  ON  THE  PREMISES  AND  FOR  THE PRESENCE ON THE PREMISES OF A
   38  PERSON TRAINED AND CERTIFIED IN THE USE OF SUCH MATERIALS AND PROCEDURES
   39  FOR CARDIO-PULMONARY RESUSCITATION AT ALL TIMES DURING WHICH THE FACILI-
   40  TY IS OPEN FOR TRAINING PURPOSES;
   41    (2) PROMINENT POSTING ADJACENT TO AN ACCESSIBLE TELEPHONE OF THE TELE-
   42  PHONE NUMBER FOR EMERGENCY MEDICAL SERVICES AT THE NEAREST HOSPITAL;
   43    (3) CLEAN AND SANITARY BATHROOMS, SHOWER ROOMS, LOCKER ROOMS AND  FOOD
   44  SERVING AND STORAGE AREAS;
   45    (4)  ADEQUATE  VENTILATION  AND  LIGHTING  OF  ACCESSIBLE AREAS OF THE
   46  TRAINING FACILITY;
   47    (5) ESTABLISHMENT OF A POLICY CONCERNING THE RESTRICTION OF SMOKING IN
   48  TRAINING AREAS, INCLUDING PROVISIONS FOR ITS ENFORCEMENT BY THE FACILITY
   49  OPERATOR;
   50    (6) COMPLIANCE WITH STATE AND LOCAL FIRE ORDINANCES;
   51    (7) INSPECTION AND APPROVAL OF RINGS AS REQUIRED BY SUBDIVISION THIRTY
   52  OF THIS SECTION; AND
   53    (8) ESTABLISHMENT OF A  POLICY  FOR  POSTING  ALL  COMMISSION  LICENSE
   54  SUSPENSIONS AND LICENSE REVOCATIONS RECEIVED FROM THE COMMISSION INCLUD-
   55  ING  PROVISIONS  FOR  ENFORCEMENT OF SUCH SUSPENSIONS AND REVOCATIONS BY
   56  THE FACILITY OPERATOR.
       S. 4209                            130
    1    (B) A PROSPECTIVE LICENSEE SHALL SUBMIT TO THE COMMISSION  PROOF  THAT
    2  IT  CAN  FURNISH  SUITABLE  FACILITIES  IN  WHICH  THE TRAINING IS TO BE
    3  CONDUCTED, INCLUDING THE MAKING OF SUCH  TRAINING  FACILITIES  AVAILABLE
    4  FOR INSPECTION BY THE COMMISSION AT ANY TIME DURING WHICH TRAINING IS IN
    5  PROGRESS.
    6    28.  TEMPORARY  TRAINING  FACILITIES.  ANY TRAINING FACILITY PROVIDING
    7  CONTACT SPARRING ESTABLISHED AND MAINTAINED ON A TEMPORARY BASIS FOR THE
    8  PURPOSE OF PREPARING A PROFESSIONAL COMBATIVE SPORT  PARTICIPANT  FOR  A
    9  SPECIFIC  PROFESSIONAL  COMBATIVE  SPORTS  MATCH  OR  EXHIBITION  TO  BE
   10  CONDUCTED, HELD OR GIVEN WITHIN THE STATE OF NEW YORK  SHALL  BE  EXEMPT
   11  FROM  THIS  ACT  INSOFAR AS IT CONCERNS THE LICENSING OF SUCH FACILITIES
   12  IF, IN THE JUDGMENT OF THE COMMISSION, ESTABLISHMENT AND MAINTENANCE  OF
   13  SUCH  FACILITY  WILL  BE  CONSISTENT WITH THE PURPOSES AND PROVISIONS OF
   14  THIS CHAPTER, THE BEST INTERESTS OF PROFESSIONAL COMBATIVE SPORTS GENER-
   15  ALLY, AND THE PUBLIC INTEREST, CONVENIENCE OR NECESSITY.
   16    29. WEIGHTS; CLASSES AND RULES. THE WEIGHTS AND CLASSES  OF  COMBATIVE
   17  SPORT  PARTICIPANTS AND THE RULES AND REGULATIONS OF PROFESSIONAL COMBA-
   18  TIVE SPORTS SHALL BE PRESCRIBED BY THE COMMISSION.
   19    30. RINGS OR FIGHTING AREAS.  NO PROFESSIONAL COMBATIVE  SPORTS  MATCH
   20  OR  EXHIBITION  OR  TRAINING  ACTIVITY SHALL BE PERMITTED IN ANY RING OR
   21  FIGHTING AREA UNLESS SUCH RING OR FIGHTING AREA HAS BEEN  INSPECTED  AND
   22  APPROVED  BY  THE  COMMISSION.  THE  COMMISSION SHALL PRESCRIBE STANDARD
   23  ACCEPTABLE SIZE AND QUALITY REQUIREMENTS FOR RINGS OR FIGHTING AREAS AND
   24  APPURTENANCES THERETO.
   25    31. MISDEMEANOR. ANY ENTITY WHO INTENTIONALLY, DIRECTLY OR  INDIRECTLY
   26  CONDUCTS,  HOLDS OR GIVES A PROFESSIONAL COMBATIVE SPORTS MATCH OR EXHI-
   27  BITION OR PARTICIPATES EITHER DIRECTLY OR INDIRECTLY IN ANY  SUCH  MATCH
   28  OR  EXHIBITION  AS A REFEREE, JUDGE, CORPORATION TREASURER, PROFESSIONAL
   29  COMBATIVE  SPORTS  PARTICIPANT,  MANAGER,  PROMOTER,  TRAINER  OR  CHIEF
   30  SECOND,  WITHOUT  FIRST HAVING PROCURED AN APPROPRIATE LICENSE OR PERMIT
   31  AS PRESCRIBED IN THIS SECTION SHALL BE GUILTY OF A MISDEMEANOR.
   32    S 3. Section 6 of chapter 912 of the laws  of  1920  relating  to  the
   33  regulation  of boxing, sparring and wrestling, as amended by chapter 437
   34  of the laws of 2002 and subdivision 1 as designated and subdivision 2 as
   35  added by chapter 673 of the laws of 2003, is amended to read as follows:
   36    S 6. Jurisdiction of commission. 1.  The  commission  shall  have  and
   37  hereby is vested with the sole direction, management, control and juris-
   38  diction  over  all  such  boxing  and sparring matches or exhibitions OR
   39  PROFESSIONAL COMBATIVE SPORTS MATCHES OR EXHIBITIONS  to  be  conducted,
   40  held  or given within the state of New York and over all licenses to any
   41  and all persons who participate in such boxing or  sparring  matches  or
   42  exhibitions  OR PROFESSIONAL COMBATIVE SPORTS MATCHES OR EXHIBITIONS and
   43  over any and all gyms, clubs, training  camps  and  other  organizations
   44  that maintain training facilities providing contact sparring for persons
   45  who  prepare  for  participation  in  such boxing or sparring matches or
   46  exhibitions OR PROFESSIONAL COMBATIVE SPORTS MATCHES OR EXHIBITIONS, and
   47  over the promotion of professional wrestling exhibitions OR PROFESSIONAL
   48  COMBATIVE SPORTS MATCHES OR EXHIBITIONS to the extent  provided  for  in
   49  sections  5,  9, 19, 20, 28-a, 28-b and 33 of this act, except as other-
   50  wise provided in this act.
   51    2. The commission is authorized and directed to require that all sites
   52  wherein boxing,  sparring  and  wrestling  matches  and  exhibitions  OR
   53  PROFESSIONAL COMBATIVE SPORTS MATCHES OR EXHIBITIONS are conducted shall
   54  comply  with  state  and  applicable local sanitary codes appropriate to
   55  school athletic facilities.
       S. 4209                            131
    1    S 4. Subdivision 1 of section 451  of  the  tax  law,  as  amended  by
    2  section  1  of  part F of chapter 407 of the laws of 1999, is amended to
    3  read as follows:
    4    1.  "Gross  receipts  from  ticket  sales"  shall mean the total gross
    5  receipts of every person from the sale of tickets to any professional or
    6  amateur boxing, sparring or wrestling match or exhibition OR ANY PROFES-
    7  SIONAL COMBATIVE SPORTS MATCH OR EXHIBITION  held  in  this  state,  and
    8  without  any  deduction  whatsoever for commissions, brokerage, distrib-
    9  ution fees, advertising or any other expenses, charges  and  recoupments
   10  in respect thereto.
   11    S  5. Section 452 of the tax law, as amended by section 2 of part F of
   12  chapter 407 of the laws of 1999, is amended to read as follows:
   13    S 452. Imposition of tax.    On  and  after  October  first,  nineteen
   14  hundred  ninety-nine, a tax is hereby imposed and shall be paid upon the
   15  gross receipts of every  person  holding  any  professional  or  amateur
   16  boxing,  PROFESSIONAL  COMBATIVE  SPORTS, sparring or wrestling match or
   17  exhibition in this state. Such  tax  shall  be  imposed  on  such  gross
   18  receipts, exclusive of any federal taxes, as follows:
   19    (a)  three percent of gross receipts from ticket sales, except that in
   20  no event shall the tax imposed by this subdivision exceed fifty thousand
   21  dollars for any match or exhibition;
   22    (b) three percent of gross receipts from broadcasting  rights,  except
   23  that  in no event shall the tax imposed by this subdivision exceed fifty
   24  thousand dollars for any match or exhibition.
   25    (C) ON AND AFTER THE EFFECTIVE DATE OF  THIS  SUBDIVISION,  A  TAX  IS
   26  HEREBY IMPOSED AND SHALL BE PAID UPON THE GROSS RECEIPTS OF EVERY PERSON
   27  HOLDING  ANY  PROFESSIONAL  COMBATIVE SPORTS MATCH OR EXHIBITION IN THIS
   28  STATE. SUCH TAX SHALL BE IMPOSED ON SUCH GROSS  RECEIPTS,  EXCLUSIVE  OF
   29  ANY FEDERAL TAXES, AS FOLLOWS:
   30    (I)  EIGHT  AND  ONE-HALF PERCENT OF GROSS RECEIPTS FROM TICKET SALES;
   31  AND
   32    (II) THREE PERCENT OF GROSS RECEIPTS FROM BROADCASTING RIGHTS,  EXCEPT
   33  THAT  IN  NO  EVENT SHALL THE TAX IMPOSED BY THIS PARAGRAPH EXCEED FIFTY
   34  THOUSAND DOLLARS FOR ANY MATCH OR EXHIBITION.
   35    S 6. Paragraph 1 of subdivision (f) of section 1105 of the tax law, as
   36  amended by section 100 of part A of chapter 389 of the laws of 1997,  is
   37  amended to read as follows:
   38    (1)  Any  admission charge where such admission charge is in excess of
   39  ten cents to or for the use of any place  of  amusement  in  the  state,
   40  except charges for admission to race tracks, boxing, sparring or wrestl-
   41  ing  matches  or exhibitions, OR PROFESSIONAL MIXED MARTIAL ARTS MATCHES
   42  OR EXHIBITIONS which charges are taxed  under  any  other  law  of  this
   43  state, or dramatic or musical arts performances, or live circus perform-
   44  ances,  or  motion  picture theaters, and except charges to a patron for
   45  admission to, or use of, facilities for  sporting  activities  in  which
   46  such  patron is to be a participant, such as bowling alleys and swimming
   47  pools. For any person having the permanent use or possession of a box or
   48  seat or a lease or a license, other than a season ticket, for the use of
   49  a box or seat at a place of amusement, the tax shall be upon the  amount
   50  for  which a similar box or seat is sold for each performance or exhibi-
   51  tion at which the box or seat is used or reserved by the holder,  licen-
   52  see or lessee, and shall be paid by the holder, licensee or lessee.
   53    S  7. Paragraph (b) of subdivision 6-c of section 106 of the alcoholic
   54  beverage control law, as added by chapter 254 of the laws  of  2001,  is
   55  amended to read as follows:
       S. 4209                            132
    1    (b)  The  prohibition  contained in paragraph (a) of this subdivision,
    2  however, shall not be applied to any professional  match  or  exhibition
    3  which consists of boxing, PROFESSIONAL COMBATIVE SPORTS, sparring, wres-
    4  tling,  or  martial arts [and which is] THAT ARE excepted from the defi-
    5  nition  of  the  term  "combative sport" contained in subdivision one of
    6  section five-a of chapter nine hundred twelve of the  laws  of  nineteen
    7  hundred  twenty,  as  added  by chapter fourteen of the laws of nineteen
    8  hundred ninety-seven.
    9    S 8. This act shall take effect on the ninetieth day  after  it  shall
   10  have  become  a  law; provided, however, that effective immediately, the
   11  addition, amendment and/or repeal of any rule  or  regulation  necessary
   12  for  the  implementation of this act on its effective date is authorized
   13  and directed to be made and completed on or before such effective date.
   14                                   PART YY
   15    Section 1. Subparagraph (i) of the opening paragraph of  section  1210
   16  of  the  tax law is REPEALED and a new subparagraph (i) is added to read
   17  as follows:
   18    (I) WITH RESPECT TO A CITY OF ONE MILLION OR MORE  AND  THE  FOLLOWING
   19  COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
   20  HEREBY  AUTHORIZED  AND  EMPOWERED  TO ADOPT AND AMEND LOCAL LAWS, ORDI-
   21  NANCES OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE  RATE
   22  OF FOUR AND ONE-HALF PERCENT;
   23    (2)  THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
   24  (A) OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE  IN
   25  THIS  PARAGRAPH  FOR  SUCH  COUNTIES  ARE  HEREBY FURTHER AUTHORIZED AND
   26  EMPOWERED TO ADOPT AND AMEND  LOCAL  LAWS,  ORDINANCES,  OR  RESOLUTIONS
   27  IMPOSING  SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT THE
   28  FOLLOWING ADDITIONAL RATES, IN QUARTER PERCENT INCREMENTS,  WHICH  RATES
   29  ARE  ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS PARA-
   30  GRAPH, AND, IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE  THAN  ONE
   31  ADDITIONAL  RATE,  ALSO IN ADDITION TO EACH OTHER, FOR EACH SUCH COUNTY,
   32  PROVIDED THAT (A) THE COUNTY OF ROCKLAND MAY IMPOSE ADDITIONAL RATES  OF
   33  FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH
   34  ADDITIONAL RATE IN QUARTER PERCENT INCREMENTS; (B) THE COUNTY OF ONTARIO
   35  MAY  IMPOSE  ADDITIONAL  RATES  OF  ONE-EIGHTH PERCENT AND THREE-EIGHTHS
   36  PERCENT, IN LIEU OF IMPOSING SUCH ADDITIONAL  RATE  IN  QUARTER  PERCENT
   37  INCREMENTS; (C) THREE-QUARTERS PERCENT OF THE ADDITIONAL RATE AUTHORIZED
   38  TO BE IMPOSED BY THE COUNTY OF NASSAU SHALL BE SUBJECT TO THE LIMITATION
   39  SET FORTH IN SECTION TWELVE HUNDRED SIXTY-TWO-E OF THIS ARTICLE:
   40    (A) ONE-QUARTER OF ONE PERCENT - NONE.
   41    (B) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
   42    (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, JEFFERSON, ORANGE.
   43    (D)  ONE  PERCENT  -  ALBANY,  BROOME,  CATTARAUGUS,  CAYUGA, CHEMUNG,
   44  CHENANGO,  CLINTON,  COLUMBIA,  CORTLAND,  DELAWARE,  ESSEX,   FRANKLIN,
   45  FULTON,  GENESEE,  GREENE, HAMILTON, LEWIS, LIVINGSTON, MADISON, MONROE,
   46  MONTGOMERY, NIAGARA, ONONDAGA, ORLEANS, OSWEGO, OTSEGO, PUTNAM,  RENSSE-
   47  LAER,  ROCKLAND,  ST.  LAWRENCE,  SCHOHARIE,  SCHUYLER, SENECA, STEUBEN,
   48  SUFFOLK, SULLIVAN, TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING, YATES.
   49    (E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
   50    (F) ONE AND ONE-HALF PERCENT - ALLEGANY.
   51    (G) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
   52    S 2. Subparagraph (ii) of the opening paragraph of section 1210 of the
   53  tax law is REPEALED and a new subparagraph (ii)  is  added  to  read  as
   54  follows:
       S. 4209                            133
    1     (II)  THE FOLLOWING CITIES THAT IMPOSE TAXES DESCRIBED IN SUBDIVISION
    2  (A) OF THIS SECTION AT THE RATE OF ONE AND ONE-HALF PERCENT OR HIGHER AS
    3  AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH CITIES  ARE  HEREBY  FURTHER
    4  AUTHORIZED  AND  EMPOWERED TO ADOPT AND AMEND LOCAL LAWS, ORDINANCES, OR
    5  RESOLUTIONS  IMPOSING  SUCH  TAXES  DESCRIBED IN SUBDIVISION (A) OF THIS
    6  SECTION AT THE FOLLOWING ADDITIONAL RATES,  IN  QUARTER  PERCENT  INCRE-
    7  MENTS,  WHICH  RATES  ARE  ADDITIONAL TO THE ONE AND ONE-HALF PERCENT OR
    8  HIGHER RATES AUTHORIZED ABOVE IN THIS PARAGRAPH AND, IN THE  CASE  OF  A
    9  CITY  AUTHORIZED  TO IMPOSE MORE THAN ONE ADDITIONAL RATE, ALSO IN ADDI-
   10  TION TO EACH OTHER, FOR EACH SUCH CITY:
   11    (1) ONE-QUARTER OF ONE PERCENT - NONE.
   12    (2) ONE-HALF OF ONE PERCENT - NONE.
   13    (3) THREE-QUARTERS OF ONE PERCENT - NONE.
   14    (4) ONE PERCENT - MOUNT VERNON; YONKERS; OSWEGO, FOR THE PERIOD BEGIN-
   15  NING DECEMBER FIRST, TWO THOUSAND THIRTEEN, AND ENDING NOVEMBER  THIRTI-
   16  ETH,  TWO THOUSAND FIFTEEN; NEW ROCHELLE, FOR THE PERIOD BEGINNING JANU-
   17  ARY FIRST, TWO THOUSAND THIRTEEN, AND ENDING DECEMBER THIRTY-FIRST,  TWO
   18  THOUSAND  FIFTEEN;  WHITE  PLAINS,  FOR  THE  PERIOD BEGINNING SEPTEMBER
   19  FIRST, TWO THOUSAND THIRTEEN, AND ENDING AUGUST THIRTY-FIRST, TWO  THOU-
   20  SAND FIFTEEN.
   21    (5) ONE AND ONE-QUARTER PERCENT - NONE.
   22    (6) ONE AND ONE-HALF PERCENT - NONE.
   23    (7) ONE AND THREE-QUARTERS PERCENT - NONE.
   24    S  3.  Subparagraph  (iii) of the opening paragraph of section 1210 of
   25  the tax law is REPEALED and a new subparagraph (iii) is added to read as
   26  follows:
   27    (III)  THE  MAXIMUM  RATE  REFERRED  TO  IN  SECTION  TWELVE   HUNDRED
   28  TWENTY-FOUR OF THIS ARTICLE SHALL BE CALCULATED WITHOUT REFERENCE TO THE
   29  ADDITIONAL  RATES  AUTHORIZED  FOR  COUNTIES, OTHER THAN THE COUNTIES OF
   30  CAYUGA, CORTLAND, FULTON, MADISON, AND OTSEGO IN  SUBPARAGRAPH  (I)  AND
   31  THE CITIES IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.
   32    S  4.  Section 1210 of the tax law is amended by adding a new subdivi-
   33  sion (q) to read as follows:
   34    (Q) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR ANY OTHER LAW,  A
   35  COUNTY  MAY, BY A MAJORITY VOTE OF ITS GOVERNING BODY, PASS A LOCAL LAW,
   36  ORDINANCE OR RESOLUTION TO IMPOSE THE ADDITIONAL RATE OR RATES  OF  SUCH
   37  SALES  AND  COMPENSATING  USE TAXES AUTHORIZED BY CLAUSE TWO OF SUBPARA-
   38  GRAPH (I) OF THE OPENING PARAGRAPH OF THIS SECTION FOR A PERIOD  NOT  TO
   39  EXCEED  TWO  YEARS.   ANY SUCH LOCAL LAW, ORDINANCE, OR RESOLUTION SHALL
   40  ALSO BE SUBJECT TO THE PROVISIONS OF SUBDIVISIONS (D) AND  (E)  OF  THIS
   41  SECTION.
   42    S 5. Section 1210-E of the tax law is REPEALED.
   43    S  6.  Subdivisions  (d),  (e), (f), (g), (h) (i), (j), (k), (l), (m),
   44  (n), (o), (p), (q), (r), (t), (u), (v), (w), (x), (y), (z), (z-1), (aa),
   45  (bb), (cc), (dd), (ee), (ff) and (gg) of section 1224 of the tax law are
   46  REPEALED.
   47    S 7. Section 1224 of the tax law is amended by adding four new  subdi-
   48  visions (d),(e), (f), and (g) to read as follows:
   49    (D)  FOR  PURPOSES  OF THIS SECTION, THE TERM "PRIOR RIGHT" SHALL MEAN
   50  THE PREFERENTIAL RIGHT TO IMPOSE ANY TAX DESCRIBED  IN  SECTIONS  TWELVE
   51  HUNDRED  TWO  AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN AND TWELVE
   52  HUNDRED ELEVEN, OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX  AND  TO
   53  PRECLUDE  ANOTHER  MUNICIPAL CORPORATION FROM IMPOSING OR CONTINUING THE
   54  IMPOSITION OF SUCH TAX TO THE  EXTENT  THAT  SUCH  RIGHT  IS  EXERCISED.
   55  HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL
   56  LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OR PREEMPTION.
       S. 4209                            134
    1    (E)  EACH  OF  THE  FOLLOWING  COUNTIES AND CITIES SHALL HAVE THE SOLE
    2  RIGHT TO IMPOSE THE FOLLOWING ADDITIONAL RATE OF SALES AND  COMPENSATING
    3  USE TAXES IN EXCESS OF THREE PERCENT THAT SUCH COUNTY OR CITY IS AUTHOR-
    4  IZED  TO  IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION
    5  TWELVE  HUNDRED  TEN OF THIS ARTICLE. SUCH ADDITIONAL RATES OF TAX SHALL
    6  NOT BE SUBJECT TO PREEMPTION.
    7    (1) COUNTIES:
    8    (A) ONE-QUARTER OF ONE PERCENT - NONE.
    9    (B) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
   10    (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, JEFFERSON, ORANGE.
   11    (D) ONE PERCENT -  ALBANY,  BROOME,  CATTARAUGUS,  CHEMUNG,  CHENANGO,
   12  CLINTON, COLUMBIA, DELAWARE, ESSEX, FRANKLIN, GENESEE, GREENE, HAMILTON,
   13  LEWIS, LIVINGSTON, MONROE, MONTGOMERY, NIAGARA, ONONDAGA, ORLEANS, OTSE-
   14  GO,  PUTNAM,  RENSSELAER,  ROCKLAND,  ST. LAWRENCE, SCHOHARIE, SCHUYLER,
   15  SENECA, STEUBEN, SUFFOLK,  SULLIVAN,  TIOGA,  TOMPKINS,  ULSTER,  WAYNE,
   16  WYOMING, YATES.
   17    (E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
   18    (F) ONE AND ONE-HALF PERCENT - ALLEGANY.
   19    (G) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
   20    (2) CITIES:
   21    (A) ONE-QUARTER OF ONE PERCENT - NONE.
   22    (B) ONE-HALF OF ONE PERCENT - NONE.
   23    (C) THREE-QUARTERS OF ONE PERCENT - NONE.
   24    (D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS, YONKERS.
   25    (F)  EACH  OF  THE FOLLOWING CITIES IS AUTHORIZED TO PREEMPT THE TAXES
   26  IMPOSED BY THE COUNTY IN WHICH IT IS LOCATED PURSUANT TO  THE  AUTHORITY
   27  OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, TO THE
   28  EXTENT  OF  ONE-HALF THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION
   29  TWELVE HUNDRED TEN OF THIS ARTICLE, INCLUDING THE ADDITIONAL  RATE  THAT
   30  THE  COUNTY  IN  WHICH  SUCH  CITY  IS  LOCATED IS AUTHORIZED TO IMPOSE:
   31  AUBURN, IN CAYUGA COUNTY; CORTLAND, IN CORTLAND COUNTY; GLOVERSVILLE AND
   32  JOHNSTOWN, IN FULTON COUNTY; ONEIDA,  IN  MADISON  COUNTY;  ONEONTA,  IN
   33  OTSEGO  COUNTY.  AS  OF THE DATE THIS SUBDIVISION TAKES EFFECT, ANY SUCH
   34  PREEMPTION BY SUCH A CITY IN EFFECT ON SUCH DATE SHALL CONTINUE IN  FULL
   35  FORCE  AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE, OR
   36  RESOLUTION ADOPTED OR AMENDED BY THE CITY  TO  CHANGE  SUCH  PREEMPTION,
   37  PROVIDED SUCH A CITY'S RATE OF TAX IN EXCESS OF ONE AND ONE-HALF PERCENT
   38  SHALL  NOT  CONTINUE IN EFFECT IF THE COUNTY IN WHICH IT IS LOCATED DOES
   39  NOT EXTEND ITS  ADDITIONAL  RATE  IN  EXCESS  OF  THREE  PERCENT.    ANY
   40  PREEMPTION  BY  SUCH  A CITY TO TAKE EFFECT UNDER THIS SUBDIVISION AFTER
   41  THE DATE THIS SUBDIVISION TAKES EFFECT SHALL BE SUBJECT  TO  THE  NOTICE
   42  REQUIREMENTS  IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND
   43  TO THE OTHER REQUIREMENTS OF THIS ARTICLE.
   44    (G) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION OR  OTHER
   45  LAW,  IF THE COUNTY OF DUTCHESS WITHDRAWS FROM THE METROPOLITAN COMMUTER
   46  TRANSPORTATION DISTRICT AND IMPOSES THE ADDITIONAL THREE-EIGHTHS PERCENT
   47  RATE OF TAX, THE NET COLLECTIONS FROM WHICH THE COUNTY HAS SET ASIDE FOR
   48  MASS TRANSPORTATION PURPOSES, AS AUTHORIZED BY SUBPARAGRAPH (IV) OF  THE
   49  OPENING  PARAGRAPH  OF  SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SUCH
   50  ADDITIONAL THREE-EIGHTHS PERCENT RATE OF TAX SHALL BE IN ADDITION TO ANY
   51  OTHER ADDITIONAL RATE OF TAX SUCH COUNTY IS  AUTHORIZED  TO  IMPOSE  AND
   52  SHALL  NOT  BE  SUBJECT  TO PREEMPTION AND SUCH COUNTY SHALL NOT INCLUDE
   53  SUCH ADDITIONAL THREE-EIGHTHS PERCENT RATE OF  TAX  IN  DETERMINING  ITS
   54  ADDITIONAL RATE OF TAX ON THE AREA OF THE COUNTY OUTSIDE ANY CITY IN THE
   55  COUNTY  IMPOSING  TAX  FOR PURPOSES OF SUBDIVISION (D) OF SECTION TWELVE
   56  HUNDRED SIXTY-TWO OF THIS ARTICLE.
       S. 4209                            135
    1    S 8. The tax law is amended  by  adding  three  new  sections  1262-t,
    2  1262-u, and 1262-v to read as follows:
    3    S  1262-T.  ONEIDA COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
    4  NET COLLECTIONS FROM AN ADDITIONAL THREE-QUARTERS PERCENT RATE OF ONEIDA
    5  COUNTY'S SALES AND  COMPENSATING  USE  TAXES  IMPOSED  PURSUANT  TO  THE
    6  AUTHORITY  OF CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
    7  SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL NOT BE SUBJECT  TO  ANY
    8  REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES
    9  IN  THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO
   10  OF THIS PART.
   11    S 1262-U. CLINTON COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF  TAX.
   12  NET  COLLECTIONS  FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING USE
   13  TAXES CLINTON COUNTY IMPOSES PURSUANT TO THE AUTHORITY OF CLAUSE TWO  OF
   14  SUBPARAGRAPH  (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN
   15  OF THIS ARTICLE SHALL BE PAID TO THE COUNTY AND  THE  COUNTY  SHALL  SET
   16  ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
   17  NET  COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREE-
   18  MENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY UNDER  SUBDI-
   19  VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
   20    S  1262-V. ONTARIO COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
   21  NOTWITHSTANDING ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY  ALLOCATES
   22  NET  COLLECTIONS  FROM  ITS ADDITIONAL ONE-EIGHTH OF ONE PERCENT RATE OF
   23  SALES AND COMPENSATING USE TAXES PURSUANT TO THE  AUTHORITY  OF  SECTION
   24  TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEV-
   25  EN  OF  THE  LAWS OF TWO THOUSAND SIX, NET COLLECTIONS FROM THE COUNTY'S
   26  ADDITIONAL THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE  SET
   27  ASIDE  FOR  COUNTY  PURPOSES  AND  SHALL NOT BE SUBJECT TO ANY AGREEMENT
   28  ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY  UNDER  SUBDIVI-
   29  SION  (C)  OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED
   30  SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEVEN OF  THE  LAWS
   31  OF TWO THOUSAND SIX.
   32    S  9.  Section 1262-s of the tax law, as amended by chapter 328 of the
   33  laws of 2013, is amended to read as follows:
   34    S 1262-s. Disposition of net collections from the additional one-quar-
   35  ter of one percent rate of sales and compensating use taxes in the coun-
   36  ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
   37  county  of  Herkimer  imposes  the additional one-quarter of one percent
   38  rate of sales and compensating use  taxes  IN  EXCESS  OF  FOUR  PERCENT
   39  authorized  by  [section  twelve hundred ten-E] THE OPENING PARAGRAPH OF
   40  SECTION TWELVE HUNDRED TEN of this article [for all or  any  portion  of
   41  the  period  beginning  December  first,  two  thousand seven and ending
   42  November thirtieth, two thousand fifteen], the county shall use all  net
   43  collections  from such additional one-quarter of one percent rate to pay
   44  the county's expenses for the construction  of  additional  correctional
   45  facilities.  The net collections from [the] SUCH additional rate imposed
   46  [pursuant to section twelve hundred  ten-E]  shall  be  deposited  in  a
   47  special  fund  to  be created by such county separate and apart from any
   48  other funds and accounts of  the  county.  Any  and  all  remaining  net
   49  collections  from  such  additional  tax,  after  the  expenses  of such
   50  construction are paid, shall be deposited by the county of  Herkimer  in
   51  the general fund of such county for any county purpose.
   52    S  10.  The tax law is amended by adding a new section 1265 to read as
   53  follows:
   54    S 1265. REFERENCES TO CERTAIN PROVISIONS AUTHORIZING ADDITIONAL  RATES
   55  OR  TO  EXPIRATIONS OF A PERIOD. NOTWITHSTANDING ANY PROVISION OF LAW TO
   56  THE CONTRARY: ANY REFERENCE IN ANY SECTION OF THIS CHAPTER OR OTHER LAW,
       S. 4209                            136
    1  OR IN ANY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED  PURSUANT  TO  THE
    2  AUTHORITY  OF THIS ARTICLE, OR IN ANY AGREEMENT ENTERED INTO BY A COUNTY
    3  AND ALL THE CITIES IN THAT  COUNTY  UNDER  SUBDIVISION  (C)  OF  SECTION
    4  TWELVE  HUNDRED  SIXTY-TWO  OF THIS PART, TO NET COLLECTIONS OR REVENUES
    5  FROM A TAX IMPOSED BY A COUNTY OR CITY PURSUANT TO THE  AUTHORITY  OF  A
    6  CLAUSE,  OR  TO  A SUBCLAUSE OF A CLAUSE, OF SUBPARAGRAPH (I) OR (II) OF
    7  THE OPENING PARAGRAPH OF SECTION TWELVE  HUNDRED  TEN  OF  THIS  ARTICLE
    8  REPEALED  BY  SECTION ONE OR TWO OF THE CHAPTER OF THE LAWS OF TWO THOU-
    9  SAND FIFTEEN THAT ADDED THIS SECTION OR TO SECTION TWELVE HUNDRED  TEN-E
   10  OF  THIS ARTICLE REPEALED BY SECTION FIVE OF SUCH CHAPTER OF THE LAWS OF
   11  TWO  THOUSAND  FIFTEEN  SHALL  BE  DEEMED  TO  BE  A  REFERENCE  TO  NET
   12  COLLECTIONS OR REVENUES FROM A TAX IMPOSED BY THAT COUNTY OR CITY PURSU-
   13  ANT  TO  THE  AUTHORITY  OF  THE  EQUIVALENT  PROVISION OF CLAUSE TWO OF
   14  SUBPARAGRAPH (I) OR TO SUBPARAGRAPH (II) OF  THE  OPENING  PARAGRAPH  OF
   15  SUCH  SECTION  TWELVE HUNDRED TEN AS ADDED BY SUCH SECTION ONE OR TWO OF
   16  SUCH CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN.
   17    S 11. Severability. If any provision of this act shall for any  reason
   18  be  finally adjudged by any court of competent jurisdiction to be inval-
   19  id, such judgment shall not affect, impair, or invalidate the  remainder
   20  of  this  act,  but  shall be confined in its operation to the provision
   21  directly involved in the controversy in which such judgment  shall  have
   22  been rendered. It it hereby declared to be the intent of the legislature
   23  that this act would have been enacted even if such invalid provision had
   24  not been included in this act.
   25    S 12. This act shall take effect immediately.
   26                                   PART ZZ
   27    Section  1.  Short  title. This act shall be known and may be cited as
   28  the "New York aviation jobs act".
   29    S 2. Paragraph 1 of subdivision (dd) of section 1115 of the  tax  law,
   30  as  added  by  section 1 of part L of chapter 60 of the laws of 2004, is
   31  amended to read as follows:
   32    (1) Services otherwise taxable under paragraph  three  of  subdivision
   33  (c)  of  section eleven hundred five or under section eleven hundred ten
   34  of this article,  SALES  OF  GENERAL  AVIATION  AIRCRAFT,  and  tangible
   35  personal  property  purchased  and  used  by  the  person who sells such
   36  services in performing such services,  where  such  property  becomes  a
   37  physical  component  part  of  the  property upon which the services are
   38  performed or where such property is a  lubricant  applied  to  aircraft,
   39  shall  be  exempt  from  tax  under this article where such services are
   40  performed on aircraft.
   41    S 3. The commissioner of taxation and finance, in conjunction with the
   42  commissioner of transportation, shall review and analyze all statistical
   43  data available for the purpose of determining the economic  and  revenue
   44  impact  of  the sales and compensating use tax exemption for the sale of
   45  general aviation aircraft enacted by  section  two  of  this  act.  Such
   46  review  and analysis shall include, but not be limited to, any increases
   47  in aviation-related employment, aircraft  basing,  aircraft  maintenance
   48  and  aircraft hangering within the state. The commissioner shall compile
   49  his or her findings into a report,  which  shall  be  submitted,  on  or
   50  before November 1, 2020, to the governor, the temporary president of the
   51  senate and the speaker of the assembly.
   52    S  4.  This  act  shall  take effect April 1, 2016, and shall apply to
   53  sales of general aviation aircraft made and uses occurring on  or  after
   54  such  effective  date  in  accordance  with  the applicable transitional
       S. 4209                            137
    1  provisions of sections 1106 and 1107 of the tax law, but shall not apply
    2  to sales occurring after March 31, 2021, and section  two  of  this  act
    3  shall  expire  and be deemed repealed April 1, 2021.  Provided, however,
    4  that  aircraft  subject to exemption pursuant to paragraph 1 of subdivi-
    5  sion (dd) of section 1115 of the tax law, as amended by section  two  of
    6  this  act,  shall  remain  so  exempt after the expiration and repeal of
    7  section two of this act,  including  instances  where  the  aircraft  is
    8  subsequently  sold  or the ownership is transferred or assigned, for the
    9  useful life of the aircraft. Provided, further, that the commissioner of
   10  taxation and finance shall be immediately authorized to adopt and  amend
   11  any   rules  or  regulations  and  to  issue  any  procedure,  forms  or
   12  instructions necessary to implement section  two  of  this  act  on  its
   13  effective date.
   14                                  PART AAA
   15    Section  1.    Section  1118 of the tax law is amended by adding a new
   16  subdivision 13 to read as follows:
   17    (13) (A) IN RESPECT TO THE USE OF A VESSEL BY THE PURCHASER THEREOF IN
   18  THIS STATE FOR NOT MORE THAN TWENTY DAYS PER CALENDAR YEAR.
   19    (B) IF A VESSEL BROUGHT INTO THIS STATE FOR USE UNDER  THIS  PARAGRAPH
   20  IS  PLACED  IN A QUALIFIED FACILITY FOR REPAIRS, ALTERATIONS, REFITTING,
   21  OR MODIFICATIONS AND SUCH REPAIRS, ALTERATIONS, REFITTING, OR  MODIFICA-
   22  TIONS  ARE  SUPPORTED  BY  WRITTEN  DOCUMENTATION, THE TWENTY-DAY PERIOD
   23  SHALL BE TOLLED DURING THE TIME THE VESSEL IS PHYSICALLY  IN  THE  CARE,
   24  CUSTODY,  AND  CONTROL OF A QUALIFIED FACILITY, INCLUDING THE TIME SPENT
   25  ON SEA TRIALS CONDUCTED BY SUCH FACILITY. THE TWENTY-DAY PERIOD  MAY  BE
   26  TOLLED  ONLY ONCE WITHIN A CALENDAR YEAR WHEN A VESSEL IS PLACED FOR THE
   27  FIRST TIME IN SUCH CALENDAR YEAR IN  THE  PHYSICAL  CARE,  CUSTODY,  AND
   28  CONTROL  OF  A  QUALIFIED  FACILITY; HOWEVER, THE COMMISSIONER MAY GRANT
   29  UPON WRITTEN REQUEST OF THE OWNER OF SUCH VESSEL AN  ADDITIONAL  TOLLING
   30  OF THE TWENTY-DAY PERIOD FOR PURPOSES OF REPAIRS THAT ARISE FROM A WRIT-
   31  TEN  GUARANTEE GIVEN BY SUCH FACILITY, WHICH GUARANTEE COVERS ONLY THOSE
   32  REPAIRS OR MODIFICATIONS MADE DURING THE  FIRST  TOLLED  PERIOD.  WITHIN
   33  SEVENTY-TWO   HOURS  AFTER  THE  DATE  UPON  WHICH  SUCH  FACILITY  TOOK
   34  POSSESSION OF THE VESSEL, THE OWNER MUST OBTAIN DOCUMENTATION,  IN  SUCH
   35  FORM  AS  THE COMMISSIONER SHALL PRESCRIBE, WHICH STATES THAT THE VESSEL
   36  IS UNDER THE CARE, CUSTODY, AND CONTROL OF A QUALIFIED FACILITY AND THAT
   37  THE OWNER  DOES  NOT  USE  THE  VESSEL  WHILE  IN  SUCH  FACILITY.  UPON
   38  COMPLETION OF THE REPAIRS, ALTERATIONS, REFITTING, OR MODIFICATIONS, THE
   39  OWNER  MUST OBTAIN FROM SUCH FACILITY WITHIN SEVENTY-TWO HOURS AFTER THE
   40  DATE THE VESSEL IS  RELEASED,  DOCUMENTATION  THAT  SHOWS  THE  DATE  OF
   41  RELEASE  AND  ANY  OTHER  INFORMATION THE COMMISSIONER MAY REQUIRE. SUCH
   42  FACILITY SHALL MAINTAIN A LOG THAT DOCUMENTS ALL ALTERATIONS, ADDITIONS,
   43  REPAIRS, AND SEA TRIALS DURING THE TIME A  VESSEL  IS  UNDER  ITS  CARE,
   44  CUSTODY,  AND  CONTROL.  SUCH  DOCUMENTATION SHALL BE MAINTAINED BY SUCH
   45  OWNER AND FACILITY FOR AT LEAST THREE YEARS FROM THE DATE SUCH VESSEL IS
   46  RELEASED.
   47    (C) IF A VESSEL IS BROUGHT INTO THE STATE  FOR  THE  SOLE  PURPOSE  OF
   48  OFFERING IT FOR SALE UNDER A CONTRACT WITH A BROKER OR DEALER REGISTERED
   49  PURSUANT  TO  SECTION  ELEVEN  HUNDRED THIRTY-FOUR OF THIS ARTICLE, SUCH
   50  VESSEL IS EXCLUSIVELY IN THE CARE, CUSTODY AND CONTROL OF SUCH BROKER OR
   51  DEALER, AND NO PERSON MAKES RECREATIONAL USE OF SUCH VESSEL,  THE  TWEN-
   52  TY-DAY  PERIOD  SHALL  BE  TOLLED  DURING THE TIME SUCH VESSEL IS IN THE
   53  CARE, CUSTODY AND CONTROL OF SUCH BROKER OR DEALER.
       S. 4209                            138
    1    (D) THE MERE STORAGE OF A BOAT AT A QUALIFIED FACILITY DOES NOT QUALI-
    2  FY AS A TAX-EXEMPT USE IN THIS STATE.
    3    (E)  AS  USED IN THIS SUBDIVISION, "QUALIFIED FACILITY" MEANS A MARINA
    4  OR SIMILAR FACILITY WITHIN THE STATE THAT:
    5    (I) IS LOCATED ON A NAVIGABLE BODY OF WATER;
    6    (II) HAS PIERS AND STORAGE FACILITIES TO PROVIDE BERTHING  OF  VESSELS
    7  IN ITS CARE, CUSTODY, AND CONTROL; AND
    8    (III) HAS NECESSARY SHOPS AND EQUIPMENT TO PROVIDE REPAIR, ALTERATION,
    9  REFITTING, MODIFICATION OR WARRANTY WORK ON VESSELS.
   10    S 2. This act shall take effect immediately.
   11                                  PART BBB
   12    Section  1.  Section  606  of  the  tax law is amended by adding a new
   13  subsection (ccc) to read as follows:
   14    (CCC) CREDIT FOR REHABILITATION OF DISTRESSED  COMMERCIAL  PROPERTIES.
   15  (1)  FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
   16  FIFTEEN, A TAXPAYER SHALL BE ALLOWED A CREDIT AS  HEREINAFTER  PROVIDED,
   17  AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE, IN AN AMOUNT EQUAL TO THIRTY
   18  PERCENT OF THE QUALIFIED REHABILITATION EXPENDITURES MADE BY THE TAXPAY-
   19  ER WITH RESPECT TO A QUALIFIED DISTRESSED COMMERCIAL PROPERTY. PROVIDED,
   20  HOWEVER, THE CREDIT SHALL NOT EXCEED ONE HUNDRED THOUSAND DOLLARS.
   21    (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL  BE  ALLOWED
   22  IN THE TAXABLE YEAR IN WHICH THE PROPERTY IS DEEMED A CERTIFIED REHABIL-
   23  ITATION.
   24    (3)  IF  THE  AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR
   25  ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S  TAX  FOR  SUCH  YEAR,  THE
   26  EXCESS  MAY  BE  CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE
   27  APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT
   28  EXCEED TWENTY-FIVE THOUSAND DOLLARS.
   29    (4) (A) THE TERM "QUALIFIED  REHABILITATION  EXPENDITURE"  MEANS,  FOR
   30  PURPOSES OF THIS SUBSECTION, ANY AMOUNT PROPERLY CHARGEABLE TO A CAPITAL
   31  ACCOUNT:
   32    (I)  IN  CONNECTION  WITH  THE CERTIFIED REHABILITATION OF A QUALIFIED
   33  DISTRESSED COMMERCIAL PROPERTY, AND
   34    (II) FOR PROPERTY FOR WHICH  DEPRECIATION  WOULD  BE  ALLOWABLE  UNDER
   35  SECTION 168 OF THE INTERNAL REVENUE CODE.
   36    (B) SUCH TERM SHALL NOT INCLUDE (I) THE COST OF ACQUIRING ANY BUILDING
   37  OR  INTEREST  THEREIN, (II) ANY EXPENDITURE ATTRIBUTABLE TO THE ENLARGE-
   38  MENT OF AN EXISTING BUILDING, OR (III) ANY  EXPENDITURE  MADE  PRIOR  TO
   39  JANUARY  FIRST, TWO THOUSAND FIFTEEN OR AFTER DECEMBER THIRTY-FIRST, TWO
   40  THOUSAND TWENTY.
   41    (5) THE TERM "CERTIFIED REHABILITATION" MEANS, FOR  PURPOSES  OF  THIS
   42  SUBSECTION,  ANY  REHABILITATION  OF  A  CERTIFIED DISTRESSED COMMERCIAL
   43  PROPERTY WHICH HAS BEEN APPROVED AND CERTIFIED BY A LOCAL GOVERNMENT  AS
   44  BEING  COMPLETED,  WITH  A CERTIFICATE OF OCCUPANCY ISSUED, AND THAT THE
   45  COSTS ARE CONSISTENT WITH THE WORK COMPLETED. SUCH  CERTIFICATION  SHALL
   46  BE  ACCEPTABLE  AS PROOF THAT THE EXPENDITURES RELATED TO SUCH REHABILI-
   47  TATION QUALIFY AS QUALIFIED REHABILITATION EXPENDITURES FOR PURPOSES  OF
   48  THE CREDIT ALLOWED UNDER PARAGRAPH ONE OF THIS SUBSECTION.
   49    (6) (A) THE TERM "QUALIFIED DISTRESSED COMMERCIAL PROPERTY" MEANS, FOR
   50  PURPOSES  OF  THIS  SUBSECTION, A DISTRESSED COMMERCIAL PROPERTY LOCATED
   51  WITHIN NEW YORK STATE:
   52    (I) WHICH HAS BEEN SUBSTANTIALLY REHABILITATED,
   53    (II) WHICH IS OWNED BY THE TAXPAYER, AND
       S. 4209                            139
    1    (III) WHICH IS LOCATED WITHIN A DISTRESSED COMMERCIAL AREA, AS IDENTI-
    2  FIED BY EACH LOCALITY THROUGH LOCAL LAW, THAT IS DEEMED AN AREA IN  NEED
    3  OF COMMUNITY RENEWAL DUE TO DILAPIDATION AND VACANCIES.
    4    (B)  IF  THE  DISTRESSED  COMMERCIAL PROPERTY IS RENTAL PROPERTY, SUCH
    5  PROPERTY SHALL HAVE BEEN MORE THAN  THIRTY  PERCENT  VACANT  FOR  TWELVE
    6  MONTHS WHILE ACTIVELY MARKETED FOR LEASE.
    7    (C) A BUILDING SHALL BE TREATED AS HAVING BEEN "SUBSTANTIALLY REHABIL-
    8  ITATED" IF THE QUALIFIED REHABILITATION EXPENDITURES IN RELATION TO SUCH
    9  BUILDING TOTAL TEN THOUSAND DOLLARS OR MORE.
   10    (7)  (A)  IF  THE TAXPAYER DISPOSES OF SUCH TAXPAYER'S INTEREST IN THE
   11  QUALIFIED DISTRESSED COMMERCIAL PROPERTY, OR SUCH PROPERTY CEASES TO  BE
   12  USED  AS  A  COMMERCIAL  PROPERTY  OF  THE TAXPAYER WITHIN FIVE YEARS OF
   13  RECEIVING THE CREDIT UNDER THIS SUBSECTION, THE TAXPAYER'S  TAX  IMPOSED
   14  BY THIS ARTICLE FOR THE TAXABLE YEAR IN WHICH SUCH DISPOSITION OR CESSA-
   15  TION  OCCURS  SHALL  BE INCREASED BY THE RECAPTURE PORTION OF THE CREDIT
   16  ALLOWED UNDER THIS SUBSECTION FOR ALL PRIOR TAXABLE YEARS  WITH  RESPECT
   17  TO SUCH REHABILITATION.
   18    (B)  FOR PURPOSES OF SUBPARAGRAPH (A) OF THIS PARAGRAPH, THE RECAPTURE
   19  PORTION SHALL BE THE PRODUCT OF THE AMOUNT  OF  CREDIT  CLAIMED  BY  THE
   20  TAXPAYER MULTIPLIED BY A RATIO, THE NUMERATOR OF WHICH IS EQUAL TO SIXTY
   21  LESS  THE  NUMBER  OF MONTHS THE BUILDING IS OWNED OR USED AS COMMERCIAL
   22  PROPERTY BY THE TAXPAYER AND THE DENOMINATOR OF WHICH IS SIXTY.
   23    (8)  ANY  EXPENDITURE  FOR  WHICH  A  CREDIT  IS  CLAIMED  UNDER  THIS
   24  SUBSECTION  SHALL  NOT BE ELIGIBLE FOR ANY OTHER CREDIT UNDER THIS CHAP-
   25  TER.
   26    S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
   27  of  the  tax  law  is  amended  by  adding a new clause (xli) to read as
   28  follows:
   29  (XLI) CREDIT FOR REHABILITATION       AMOUNT OF CREDIT UNDER
   30  OF DISTRESSED COMMERCIAL PROPERTIES   SUBDIVISION FORTY-NINE
   31  UNDER SUBSECTION (CCC)                OF SECTION TWO HUNDRED TEN-B
   32    S 3. Section 210-B of the tax law is amended by adding a new  subdivi-
   33  sion 49 to read as follows:
   34    49. CREDIT FOR REHABILITATION OF DISTRESSED COMMERCIAL PROPERTIES. (1)
   35  FOR  TAXABLE  YEARS  BEGINNING  ON  OR AFTER JANUARY FIRST, TWO THOUSAND
   36  FIFTEEN, A TAXPAYER SHALL BE ALLOWED A CREDIT AS  HEREINAFTER  PROVIDED,
   37  AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE, IN AN AMOUNT EQUAL TO THIRTY
   38  PERCENT OF THE QUALIFIED REHABILITATION EXPENDITURES MADE BY THE TAXPAY-
   39  ER WITH RESPECT TO A QUALIFIED DISTRESSED COMMERCIAL PROPERTY. PROVIDED,
   40  HOWEVER, THE CREDIT SHALL NOT EXCEED ONE HUNDRED THOUSAND DOLLARS.
   41    (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBDIVISION SHALL BE  ALLOWED
   42  IN THE TAXABLE YEAR IN WHICH THE PROPERTY IS DEEMED A CERTIFIED REHABIL-
   43  ITATION.
   44    (3)  IF  THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBDIVISION FOR
   45  ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S  TAX  FOR  SUCH  YEAR,  THE
   46  EXCESS  MAY  BE  CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE
   47  APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT
   48  EXCEED TWENTY-FIVE THOUSAND DOLLARS.
   49    (4) (A) THE TERM "QUALIFIED  REHABILITATION  EXPENDITURE"  MEANS,  FOR
   50  PURPOSES  OF THIS SUBDIVISION, ANY AMOUNT PROPERLY CHARGEABLE TO A CAPI-
   51  TAL ACCOUNT:
   52    (I) IN CONNECTION WITH THE CERTIFIED  REHABILITATION  OF  A  QUALIFIED
   53  COMMERCIAL PROPERTY, AND
   54    (II)  FOR  PROPERTY  FOR  WHICH  DEPRECIATION WOULD BE ALLOWABLE UNDER
   55  SECTION 168 OF THE INTERNAL REVENUE CODE.
       S. 4209                            140
    1    (B) SUCH TERM SHALL NOT INCLUDE (I) THE COST OF ACQUIRING ANY BUILDING
    2  OR INTEREST THEREIN, (II) ANY EXPENDITURE ATTRIBUTABLE TO  THE  ENLARGE-
    3  MENT  OF  AN  EXISTING  BUILDING, OR (III) ANY EXPENDITURE MADE PRIOR TO
    4  JANUARY FIRST, TWO THOUSAND FIFTEEN OR AFTER DECEMBER THIRTY-FIRST,  TWO
    5  THOUSAND TWENTY.
    6    (5)  THE  TERM  "CERTIFIED REHABILITATION" MEANS, FOR PURPOSES OF THIS
    7  SUBDIVISION, ANY REHABILITATION OF  A  CERTIFIED  DISTRESSED  COMMERCIAL
    8  PROPERTY  WHICH HAS BEEN APPROVED AND CERTIFIED BY A LOCAL GOVERNMENT AS
    9  BEING COMPLETED, WITH A CERTIFICATE OF OCCUPANCY ISSUED,  AND  THAT  THE
   10  COSTS  ARE  CONSISTENT WITH THE WORK COMPLETED. SUCH CERTIFICATION SHALL
   11  BE ACCEPTABLE AS PROOF THAT THE EXPENDITURES RELATED TO  SUCH  REHABILI-
   12  TATION  QUALIFY AS QUALIFIED REHABILITATION EXPENDITURES FOR PURPOSES OF
   13  THE CREDIT ALLOWED UNDER PARAGRAPH ONE OF THIS SUBDIVISION.
   14    (6) (A) THE TERM "QUALIFIED DISTRESSED COMMERCIAL PROPERTY" MEANS, FOR
   15  PURPOSES OF THIS SUBDIVISION, A DISTRESSED COMMERCIAL  PROPERTY  LOCATED
   16  WITHIN NEW YORK STATE:
   17    (I) WHICH HAS BEEN SUBSTANTIALLY REHABILITATED,
   18    (II) WHICH IS OWNED BY THE TAXPAYER, AND
   19    (III) WHICH IS LOCATED WITHIN A DISTRESSED COMMERCIAL AREA, AS IDENTI-
   20  FIED  BY EACH LOCALITY THROUGH LOCAL LAW, THAT IS DEEMED AN AREA IN NEED
   21  OF COMMUNITY RENEWAL DUE TO DILAPIDATION AND VACANCIES.
   22    (B) IF THE DISTRESSED COMMERCIAL PROPERTY  IS  RENTAL  PROPERTY,  SUCH
   23  PROPERTY  SHALL  HAVE  BEEN  MORE  THAN THIRTY PERCENT VACANT FOR TWELVE
   24  MONTHS WHILE ACTIVELY MARKETED FOR LEASE.
   25    (C) A BUILDING SHALL BE TREATED AS HAVING BEEN "SUBSTANTIALLY REHABIL-
   26  ITATED" IF THE QUALIFIED REHABILITATION EXPENDITURES IN RELATION TO SUCH
   27  BUILDING TOTAL TEN THOUSAND DOLLARS OR MORE.
   28    (7) (A) IF THE TAXPAYER DISPOSES OF SUCH TAXPAYER'S  INTEREST  IN  THE
   29  QUALIFIED  DISTRESSED COMMERCIAL PROPERTY, OR SUCH PROPERTY CEASES TO BE
   30  USED AS A COMMERCIAL PROPERTY OF  THE  TAXPAYER  WITHIN  FIVE  YEARS  OF
   31  RECEIVING  THE CREDIT UNDER THIS SUBDIVISION, THE TAXPAYER'S TAX IMPOSED
   32  BY THIS ARTICLE FOR THE TAXABLE YEAR IN WHICH SUCH DISPOSITION OR CESSA-
   33  TION OCCURS SHALL BE INCREASED BY THE RECAPTURE PORTION  OF  THE  CREDIT
   34  ALLOWED  UNDER THIS SUBDIVISION FOR ALL PRIOR TAXABLE YEARS WITH RESPECT
   35  TO SUCH REHABILITATION.
   36    (B) FOR PURPOSES OF SUBPARAGRAPH (A) OF THIS PARAGRAPH, THE  RECAPTURE
   37  PORTION  SHALL  BE  THE  PRODUCT  OF THE AMOUNT OF CREDIT CLAIMED BY THE
   38  TAXPAYER MULTIPLIED BY A RATIO, THE NUMERATOR OF WHICH IS EQUAL TO SIXTY
   39  LESS THE NUMBER OF MONTHS THE BUILDING IS OWNED OR  USED  AS  COMMERCIAL
   40  PROPERTY BY THE TAXPAYER AND THE DENOMINATOR OF WHICH IS SIXTY.
   41    (8)  ANY EXPENDITURE FOR WHICH A CREDIT IS CLAIMED UNDER THIS SUBDIVI-
   42  SION SHALL NOT BE ELIGIBLE FOR ANY OTHER CREDIT UNDER THIS CHAPTER.
   43    S 4. This act shall take effect immediately and shall apply to taxable
   44  years beginning on or after January 1, 2015.
   45                                  PART CCC
   46    Section 1. Paragraph 1 of subdivision (f) of section  16  of  the  tax
   47  law,  as  amended  by  section 34 of part A of chapter 59 of the laws of
   48  2014, is amended to read as follows:
   49    (1) General. The tax factor shall be, in the case of article nine-A of
   50  this chapter, the amount of tax determined for the  taxable  year  under
   51  paragraph  (a)  of  subdivision  one  of section two hundred ten of such
   52  article. The tax factor shall be, in the case of article  twenty-two  of
   53  this  chapter, the tax determined for the taxable year under subsections
   54  (a) through (d) of section six hundred one  of  such  article.  PROVIDED
       S. 4209                            141
    1  HOWEVER, TAXPAYERS FILING UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER SHALL
    2  INCLUDE FOR THE PURPOSES OF THE TAX FACTOR ALL BUSINESS INCOME ATTRIBUT-
    3  ABLE  TO  A  QEZE  BUSINESS WHICH IS TAXABLE UNDER ARTICLE TWENTY-TWO OF
    4  THIS  CHAPTER.  The  tax factor shall be, in the case of article thirty-
    5  three of this chapter, the larger of the amounts of tax  determined  for
    6  the  taxable  year  under paragraphs one and three of subdivision (a) of
    7  section fifteen hundred two of such article.
    8    S 2. This act shall take effect immediately.
    9                                  PART DDD
   10    Section 1. Paragraph 1 of subdivision (c) of section 1105 of  the  tax
   11  law,  as  amended by chapter 583 of the laws of 2011, is amended to read
   12  as follows:
   13    (1) The furnishing of information by printed, mimeographed  or  multi-
   14  graphed  matter or by duplicating written or printed matter in any other
   15  manner, including the services of  collecting,  compiling  or  analyzing
   16  information  of  any  kind  or  nature and furnishing reports thereof to
   17  other persons, but excluding the  furnishing  of  information  which  is
   18  personal or individual in nature and which is not or may not be substan-
   19  tially incorporated in reports furnished to other persons, and excluding
   20  the  services of advertising or other agents, or other persons acting in
   21  a representative capacity, and information services used by  newspapers,
   22  electronic news services, radio broadcasters and television broadcasters
   23  in  the collection and dissemination of news, and excluding meteorologi-
   24  cal services, AND EXCLUDING THE SALE OF AN ABSTRACT  OF  TITLE  TO  REAL
   25  PROPERTY  TO  BE  USED FOR AGRICULTURAL PURPOSES TO EITHER A PROSPECTIVE
   26  PURCHASER OF REAL PROPERTY OR TO AN ATTORNEY REPRESENTING A  PROSPECTIVE
   27  PURCHASER.
   28    S 2. This act shall take effect immediately.
   29                                  PART EEE
   30    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
   31  by adding a new paragraph 44 to read as follows:
   32    (44) SCHOOL BUSES AS SUCH TERM  IS  DEFINED  IN  SECTION  ONE  HUNDRED
   33  FORTY-TWO  OF  THE VEHICLE AND TRAFFIC LAW, AND PARTS, EQUIPMENT, LUBRI-
   34  CANTS AND FUEL PURCHASED AND USED IN THEIR OPERATION.
   35    S 2. This act shall take effect on the first day of a quarterly  sales
   36  tax  period,  as set forth in subdivision (b) of section 1136 of the tax
   37  law, next succeeding April 1, 2018. Provided, however, that the  commis-
   38  sioner  of  taxation  and  finance may take any action necessary for the
   39  timely implementation of this act on or before  the  date  on  which  it
   40  shall have become a law.
   41                                  PART FFF
   42    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
   43  by adding a new paragraph 44 to read as follows:
   44    (44) ENERGY EFFICIENT TANGIBLE PERSONAL PROPERTY  OF  WHATEVER  NATURE
   45  FOR  USE  OR CONSUMPTION DIRECTLY AND EXCLUSIVELY: (I) IN THE PRODUCTION
   46  OF SNOW; (II) IN THE UPHILL TRANSPORTATION OF SKIERS; OR  (III)  IN  THE
   47  GROOMING  AND  MAINTENANCE OF SNOW BY ANY PERSON ENGAGED IN THE BUSINESS
   48  OF OPERATING A RECREATIONAL FACILITY FOR SKIING.
   49    S 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
   50  sion (jj) to read as follows:
       S. 4209                            142
    1    (JJ)  FUEL,  GAS, ELECTRICITY AND REFRIGERATION, AND GAS, ELECTRIC AND
    2  REFRIGERATION SERVICE OF WHATEVER NATURE FOR USE OR CONSUMPTION DIRECTLY
    3  AND EXCLUSIVELY IN THE PRODUCTION OF SNOW BY ANY PERSON ENGAGED  IN  THE
    4  BUSINESS  OF  OPERATING  A  RECREATIONAL  FACILITY  FOR SKIING, SHALL BE
    5  EXEMPT  FROM THE TAXES IMPOSED UNDER SUBDIVISIONS (A) AND (B) OF SECTION
    6  ELEVEN HUNDRED FIVE AND THE COMPENSATING USE TAX IMPOSED  UNDER  SECTION
    7  ELEVEN HUNDRED TEN OF THIS ARTICLE.
    8    S  3.  This act shall take effect on the first of July next succeeding
    9  the date on which it shall have become a law.
   10                                  PART GGG
   11    Section 1. Paragraphs 3 and 4 of subsection (b) of section 800 of  the
   12  tax law, paragraph 3 as amended and paragraph 4 as added by section 1 of
   13  part  B  of  chapter 56 of the laws of 2011, are amended and a new para-
   14  graph 5 is added to read as follows:
   15    (3) an interstate agency or public corporation created pursuant to  an
   16  agreement or compact with another state or the Dominion of Canada; [or]
   17    (4)  [Any]  ANY  eligible educational institution. An "eligible educa-
   18  tional institution" shall mean any public school district,  a  board  of
   19  cooperative  educational  services,  a  public  elementary  or secondary
   20  school, a school approved pursuant to article eighty-five or eighty-nine
   21  of the education law to serve students with disabilities of school  age,
   22  or  a nonpublic elementary or secondary school that provides instruction
   23  in grade one or above[.]; OR
   24    (5) ANY COUNTY, TOWN, CITY, VILLAGE  OR  OTHER  POLITICAL  SUBDIVISION
   25  EXCEPT A CITY WITH A POPULATION OF ONE MILLION INHABITANTS OR MORE.
   26    S 2. This act shall take effect immediately.
   27                                  PART HHH
   28    Section  1.  Paragraph  4  of subsection (b) of section 800 of the tax
   29  law, as added by section 1 of part B of chapter 56 of the laws of  2011,
   30  is amended to read as follows:
   31    (4)  Any  eligible  educational  institution. An "eligible educational
   32  institution" shall mean any public school district, a board  of  cooper-
   33  ative  educational  services, a public elementary or secondary school, a
   34  school approved pursuant to article eighty-five or  eighty-nine  of  the
   35  education  law  to  serve students with disabilities of school age, or a
   36  nonpublic elementary or secondary school that  provides  instruction  in
   37  grade one or above, ALL PUBLIC LIBRARY SYSTEMS AS DEFINED IN SUBDIVISION
   38  ONE  OF  SECTION  TWO  HUNDRED SEVENTY-TWO OF THE EDUCATION LAW, AND ALL
   39  PUBLIC AND FREE ASSOCIATION LIBRARIES  AS  SUCH  TERMS  ARE  DEFINED  IN
   40  SUBDIVISION TWO OF SECTION TWO HUNDRED FIFTY-THREE OF THE EDUCATION LAW.
   41    S 2. This act shall take effect immediately.
   42                                  PART III
   43    Section  1.  Paragraph  4  of subsection (b) of section 800 of the tax
   44  law, as added by section 1 of part B of chapter 56 of the laws of  2011,
   45  is amended to read as follows:
   46    (4)  Any  eligible  educational  institution. An "eligible educational
   47  institution" shall mean any public school district, a board  of  cooper-
   48  ative  educational  services, a public elementary or secondary school, a
   49  school approved pursuant to article eighty-five or  eighty-nine  of  the
   50  education law to serve students with disabilities of school OR PRESCHOOL
       S. 4209                            143
    1  age,  or  a  nonpublic  elementary  or  secondary  school  that provides
    2  instruction in grade one or above.
    3    S 2. This act shall take effect immediately and shall apply to taxable
    4  years beginning on or after January 1, 2016.
    5                                  PART JJJ
    6    Section  1.  Subparagraph  (A)  of  paragraph  2  of subsection (t) of
    7  section 606 of the tax law, as amended by section 1 of part N of chapter
    8  85 of the laws of 2002, is amended to read as follows:
    9    (A) The term "allowable  college  tuition  expenses"  shall  mean  the
   10  amount  of  qualified college tuition expenses of eligible students paid
   11  by the taxpayer during the taxable  year[,].  THE  AMOUNT  OF  QUALIFIED
   12  COLLEGE  TUITION  EXPENSES SHALL BE limited [to] AS FOLLOWS: FOR TAXABLE
   13  YEARS BEGINNING AFTER TWO THOUSAND AND BEFORE TWO THOUSAND SIXTEEN,  ten
   14  thousand  dollars  for each such student; FOR TAXABLE YEARS BEGINNING IN
   15  TWO THOUSAND SIXTEEN, TWELVE THOUSAND  DOLLARS  FOR  EACH  STUDENT;  FOR
   16  TAXABLE  YEARS  BEGINNING  IN  TWO THOUSAND SEVENTEEN, FOURTEEN THOUSAND
   17  DOLLARS FOR EACH STUDENT; FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND
   18  EIGHTEEN,  SIXTEEN  THOUSAND DOLLARS FOR EACH STUDENT; FOR TAXABLE YEARS
   19  BEGINNING IN TWO THOUSAND NINETEEN, EIGHTEEN THOUSAND DOLLARS  FOR  EACH
   20  STUDENT;  AND  FOR  TAXABLE YEARS BEGINNING AFTER TWO THOUSAND NINETEEN,
   21  TWENTY THOUSAND DOLLARS PER STUDENT;
   22    S 2. Paragraph 4 of subsection (t) of section 606 of the tax  law,  as
   23  added  by  section  1  of  part DD of chapter 63 of the laws of 2000, is
   24  amended to read as follows:
   25    (4) Amount of credit. [If allowable college tuition expenses are  less
   26  than five thousand dollars, the amount of the credit provided under this
   27  subsection  shall be equal to the applicable percentage of the lesser of
   28  allowable college tuition expenses or two hundred dollars. If  allowable
   29  college  tuition  expenses are five thousand dollars or more, the amount
   30  of the credit provided under this  subsection  shall  be  equal  to  the
   31  applicable  percentage  of the allowable college tuition expenses multi-
   32  plied by four percent.]
   33    THE AMOUNT OF THE CREDIT SHALL BE DETERMINED IN  ACCORDANCE  WITH  THE
   34  FOLLOWING SCHEDULES:
   35    (A)  FOR  TAXABLE  YEARS  BEGINNING  AFTER TWO THOUSAND AND BEFORE TWO
   36  THOUSAND SIXTEEN:
   37  IF ALLOWABLE COLLEGE TUITION        THE TAX CREDIT IS EQUAL TO:
   38  EXPENSES ARE:
   39  LESS THAN FIVE THOUSAND DOLLARS     THE APPLICABLE PERCENTAGE OF THE
   40                                      LESSER OF ALLOWABLE COLLEGE TUITION
   41                                      EXPENSES OR TWO HUNDRED DOLLARS
   42  FIVE THOUSAND DOLLARS OR MORE       THE APPLICABLE PERCENTAGE OF
   43                                      ALLOWABLE COLLEGE TUITION EXPENSES
   44                                      MULTIPLIED BY FOUR PERCENT
   45    (B) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND SIXTEEN:
   46  IF ALLOWABLE COLLEGE TUITION        THE TAX CREDIT IS EQUAL TO:
   47  EXPENSES ARE:
   48  LESS THAN SIX THOUSAND DOLLARS      THE LESSER OF ALLOWABLE COLLEGE
   49                                      TUITION EXPENSES OR TWO HUNDRED
   50                                      FORTY DOLLARS
   51  SIX THOUSAND DOLLARS OR MORE        THE ALLOWABLE COLLEGE TUITION
   52                                      EXPENSES MULTIPLIED BY FOUR PERCENT
   53    (C) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND SEVENTEEN:
       S. 4209                            144
    1  IF ALLOWABLE COLLEGE TUITION        THE TAX CREDIT IS EQUAL TO:
    2  EXPENSES ARE:
    3  LESS THAN SEVEN THOUSAND DOLLARS    THE LESSER OF ALLOWABLE COLLEGE
    4                                      TUITION EXPENSES OR TWO HUNDRED
    5                                      EIGHTY DOLLARS
    6  SEVEN THOUSAND DOLLARS OR MORE      THE ALLOWABLE COLLEGE TUITION
    7                                      EXPENSES MULTIPLIED BY FOUR PERCENT
    8    (D) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND EIGHTEEN:
    9  IF ALLOWABLE COLLEGE TUITION        THE TAX CREDIT IS EQUAL TO:
   10  EXPENSES ARE:
   11  LESS THAN EIGHT THOUSAND DOLLARS    THE LESSER OF ALLOWABLE COLLEGE
   12                                      TUITION EXPENSES OR THREE HUNDRED
   13                                      TWENTY DOLLARS
   14  EIGHT THOUSAND DOLLARS OR MORE      THE ALLOWABLE COLLEGE TUITION
   15                                      EXPENSES MULTIPLIED BY FOUR PERCENT
   16    (E) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND NINETEEN:
   17  IF ALLOWABLE COLLEGE TUITION        THE TAX CREDIT IS EQUAL TO:
   18  EXPENSES ARE:
   19  LESS THAN NINE THOUSAND DOLLARS     THE LESSER OF ALLOWABLE COLLEGE
   20                                      TUITION EXPENSES OR THREE HUNDRED
   21                                      SIXTY DOLLARS
   22  NINE THOUSAND DOLLARS OR MORE       THE ALLOWABLE COLLEGE TUITION
   23                                      EXPENSES MULTIPLIED BY FOUR PERCENT
   24    (F) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND NINETEEN:
   25  IF ALLOWABLE COLLEGE TUITION        THE TAX CREDIT IS EQUAL TO:
   26  EXPENSES ARE:
   27  LESS THAN TEN THOUSAND DOLLARS      THE LESSER OF ALLOWABLE COLLEGE
   28                                      TUITION EXPENSES OR FOUR HUNDRED
   29                                      DOLLARS
   30  TEN THOUSAND DOLLARS OR MORE        THE ALLOWABLE COLLEGE TUITION
   31                                      EXPENSES MULTIPLIED BY FOUR PERCENT
   32    Such  applicable  percentage  shall be twenty-five percent for taxable
   33  years beginning in two thousand one, fifty  percent  for  taxable  years
   34  beginning  in  two  thousand two, seventy-five percent for taxable years
   35  beginning in two thousand three and  one  hundred  percent  for  taxable
   36  years beginning after two thousand three.
   37    S 3. This act shall take effect immediately and shall apply to taxable
   38  years beginning on or after January 1, 2016.
   39                                  PART KKK
   40    Section 1. The tax law is amended by adding a new section 23-a to read
   41  as follows:
   42    S  23-A. ASBESTOS REMEDIATION CREDIT. (A) DEFINITIONS. AS USED IN THIS
   43  SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   44    (1) QUALIFIED STRUCTURE. "QUALIFIED STRUCTURE" SHALL MEAN (I) A BUILD-
   45  ING, PRINCIPALLY USED  BY  THE  TAXPAYER  FOR  RESIDENTIAL,  INDUSTRIAL,
   46  COMMERCIAL,  RECREATIONAL  OR  ENVIRONMENTAL  CONSERVATION PURPOSES, AND
   47  (II) WHICH WAS ORIGINALLY PLACED IN SERVICE AT LEAST  TWENTY-FIVE  YEARS
   48  PRIOR TO THE TAXABLE YEAR IN WHICH THE CREDIT IS CLAIMED.
   49    (2)  ELIGIBLE  COSTS. "ELIGIBLE COSTS" SHALL MEAN ALL AMOUNTS PROPERLY
   50  CHARGEABLE TO A CAPITAL ACCOUNT, WHICH ARE INCURRED IN DIRECT CONNECTION
   51  TO ASBESTOS REMEDIATION OF A QUALIFIED ASBESTOS PROJECT.
   52    (3) QUALIFIED ASBESTOS PROJECT. "QUALIFIED ASBESTOS PROJECT" SHALL  BE
   53  AN  ASBESTOS PROJECT AS DEFINED IN SECTION NINE HUNDRED ONE OF THE LABOR
   54  LAW AND UNDERTAKEN BY  THE  TAXPAYER,  ON  A  QUALIFIED  STRUCTURE,  AND
       S. 4209                            145
    1  COMPLETED  PURSUANT  TO  THE APPLICABLE REGULATIONS AT PART FIFTY-SIX OF
    2  TITLE TWELVE OF THE OFFICIAL COMPILATION OF RULES AND REGULATIONS OF THE
    3  STATE.
    4    (B)  ASBESTOS  REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
    5  WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON  A  QUALIFIED  STRUC-
    6  TURE, AND WHO IS SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A OR TWENTY-TWO
    7  OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO
    8  THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION.
    9    (2) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TWENTY PERCENT
   10  OF  ALL  ELIGIBLE  COSTS  WHICH  ARE  INCURRED IN THE TAXABLE YEAR, AS A
   11  RESULT OF ASBESTOS  REMEDIATION  WITH  A  COMPLETED  QUALIFIED  ASBESTOS
   12  PROJECT.  THE  CREDIT SHALL BE ALLOWED FOR THE TAXABLE YEAR IN WHICH THE
   13  QUALIFIED ASBESTOS PROJECT IS FIRST  COMMENCED  AND  FOR  THE  NEXT  TWO
   14  SUCCEEDING TAXABLE YEARS. THE CREDIT AUTHORIZED PURSUANT TO THIS SECTION
   15  SHALL  NOT  EXCEED  THE  TOTAL  SUM OF ONE MILLION DOLLARS FOR THE THREE
   16  TAXABLE YEARS ALLOWED AND CLAIMED. THE COSTS, EXPENSES AND OTHER AMOUNTS
   17  FOR WHICH A CREDIT IS ALLOWED AND CLAIMED UNDER THIS  SUBDIVISION  SHALL
   18  NOT  BE  USED  IN THE CALCULATION OF ANY OTHER CREDIT ALLOWED UNDER THIS
   19  CHAPTER.
   20    (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT  PROVIDED  FOR  IN
   21  THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   22    ARTICLE 9: SECTION 187-T.
   23    ARTICLE 9-A: SECTION 210-B, SUBDIVISION 49.
   24    ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (CCC).
   25    S  2.  The tax law is amended by adding a new section 187-t to read as
   26  follows:
   27    S 187-T. ASBESTOS  REMEDIATION  CREDIT.  1.  ALLOWANCE  OF  CREDIT.  A
   28  TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
   29  SECTION TWENTY-THREE-A OF THIS CHAPTER, AGAINST  THE  TAXES  IMPOSED  BY
   30  THIS  ARTICLE.  PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH CREDIT ALLOW-
   31  ABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-FOUR OF  THIS
   32  ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER THE AMOUNT
   33  OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED BY SECTION
   34  ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
   35    2.  APPLICATION OF CREDIT. THE CREDIT UNDER THIS SECTION FOR ANY TAXA-
   36  BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS  THAN  THE
   37  APPLICABLE  MINIMUM  TAX  PRESCRIBED  BY  THIS ARTICLE. IF, HOWEVER, THE
   38  AMOUNT OF CREDIT ALLOWABLE UNDER  THIS  SECTION  FOR  ANY  TAXABLE  YEAR
   39  REDUCES  THE  TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
   40  SUCH TAXABLE YEAR SHALL BE TREATED  AS  AN  OVERPAYMENT  OF  TAX  TO  BE
   41  REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
   42  EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
   43  SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
   44  NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   45    S 3. Section 210-B of the tax law is amended by adding a new  subdivi-
   46  sion 49 to read as follows:
   47    49.  ASBESTOS  REMEDIATION CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER
   48  WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
   49  SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN  SECTION  TWEN-
   50  TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   51    (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
   52  FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
   53  THAN THE HIGHER AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
   54  SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
   55  ITS  ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX
   56  TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE
       S. 4209                            146
    1  YEAR SHALL BE TREATED AS  AN  OVERPAYMENT  OF  TAX  TO  BE  CREDITED  OR
    2  REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
    3  EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
    4  SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
    5  NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
    6    S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
    7  of  the  tax  law  is  amended  by  adding a new clause (xli) to read as
    8  follows:
    9  (XLI) ASBESTOS REMEDIATION           AMOUNT OF CREDIT UNDER
   10  CREDIT UNDER SUBSECTION (CCC)        SUBDIVISION FORTY-NINE OF
   11                                       SECTION TWO HUNDRED TEN-B
   12    S 5. Section 606 of the tax law is amended by adding a new  subsection
   13  (ccc) to read as follows:
   14    (CCC) ASBESTOS REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
   15  WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
   16  SHALL  BE  ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION TWEN-
   17  TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   18    (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
   19  THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
   20  SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
   21  CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
   22  HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
   23  SHALL BE PAID THEREON.
   24    S 6. This act shall take effect immediately and shall apply to taxable
   25  years commencing on or after January 1, 2016.
   26                                  PART LLL
   27    Section 1. Subdivision 1 of section 472 of the tax law, as amended  by
   28  chapter  629  of the laws of 1996, and as further amended by section 104
   29  of part A of chapter 62 of the laws of  2011,  is  amended  to  read  as
   30  follows:
   31    1.  The  commissioner  shall  prescribe, prepare and furnish stamps of
   32  such denominations and quantities as may be necessary for the payment of
   33  the tax on cigarettes imposed by this article, PLUS THE PAYMENT  BY  THE
   34  AGENT  OF  A CONCURRENT EXPENSE ALLOWANCE FOR THE CIGARETTE TAX ENFORCE-
   35  MENT ACCOUNT ESTABLISHED PURSUANT TO SECTION  NINETY-SEVEN-QQQQ  OF  THE
   36  STATE  FINANCE  LAW  OF  FOUR  CENTS  PER STAMP WHICH SHALL BE DEPOSITED
   37  PURSUANT TO SUBDIVISION (C) OF SECTION FOUR HUNDRED EIGHTY-TWO  OF  THIS
   38  ARTICLE,  and  may  from time to time and as often as he deems advisable
   39  provide for the issuance and exclusive use of stamps of a new design and
   40  forbid the use of stamps of any other design, in the manner and with the
   41  effect provided in section two hundred seventy-four of this chapter. The
   42  commissioner shall make provisions for the sale of such stamps  at  such
   43  places and at such times as he may deem necessary and may license agents
   44  for  such  purpose.  The commissioner may license dealers in cigarettes,
   45  who maintain separate warehousing facilities for the purpose of  receiv-
   46  ing  and distributing cigarettes and conducting their business, who have
   47  received commitments from at least  two  cigarette  manufacturers  whose
   48  aggregate  market  share is at least forty percent of the New York state
   49  cigarette market, and importers, exporters and  manufacturers  of  ciga-
   50  rettes,  and  other persons within or without the state as agents to buy
   51  or affix stamps to be used in paying the  tax  herein  imposed,  but  an
   52  agent  shall  at  all  times have the right to appoint the person in his
   53  employ who is to affix the stamps to any cigarettes  under  the  agent's
       S. 4209                            147
    1  control.  The  fee  for  filing  such application for an agent's license
    2  shall be one thousand five hundred dollars, unless  such  fee  has  been
    3  paid  during  the  preceding twelve months, in which case, the fee for a
    4  new  license  shall  be  one  thousand dollars. All of the provisions of
    5  section four hundred eighty OF THIS ARTICLE relating to wholesale  deal-
    6  ers'  licenses,  including  the  procedure  for  suspension, revocation,
    7  refusal to license and for hearings, except for paragraphs (c)  and  (g)
    8  of  subdivision  one  of  such  section,  shall be applicable to agents'
    9  licenses applied for or granted pursuant to this  section,  as  if  such
   10  provisions  had  been  set  forth  in  full  in this subdivision and had
   11  expressly referred to the applicant for, or the holder  of,  an  agent's
   12  license.  Whenever  the  commissioner shall sell and deliver to any such
   13  agent any such stamps, such  agent  shall  be  entitled  to  receive  as
   14  compensation  for  his services and expenses as such agent in selling or
   15  affixing such stamps, and to retain out of the moneys to be paid by  him
   16  for such stamps, a commission on the par value thereof. The commissioner
   17  is hereby authorized to prescribe a schedule of commissions, not exceed-
   18  ing  five  per  centum,  allowable to such agent for buying and affixing
   19  such stamps. Such schedule shall be uniform with respect to the  differ-
   20  ent  types  of stamps used, and may be on a graduated scale with respect
   21  to the  number  of  stamps  purchased.  The  commissioner  may,  in  his
   22  discretion,  permit  an  agent to pay for such stamps within thirty days
   23  after the date of purchase and may require any such agent to  file  with
   24  the  department  [of  taxation  and  finance]  a bond issued by a surety
   25  company approved by the  superintendent  of  financial  services  as  to
   26  solvency  and  responsibility and authorized to transact business in the
   27  state or other security acceptable to the commissioner, in  such  amount
   28  as  the commissioner may fix, to secure the payment of any sums due from
   29  such agent pursuant to this article.  If  securities  are  deposited  as
   30  security  under  this  subdivision, such securities shall be kept in the
   31  custody of the commissioner and may be sold by the  commissioner  if  it
   32  becomes  necessary  so  to do in order to recover any sums due from such
   33  agent pursuant to this article, but no such  sale  shall  be  had  until
   34  after  such agent shall have had opportunity to litigate the validity of
   35  any tax if it elects so to do. Upon any such sale, the surplus, if  any,
   36  above the sums due under this article shall be returned to such agent.
   37    S 2. Section 482 of the tax law is amended by adding a new subdivision
   38  (c) to read as follows:
   39    (C)  FROM  THE AMOUNTS RECEIVED PURSUANT TO SUBDIVISION ONE OF SECTION
   40  FOUR HUNDRED SEVENTY-TWO OF THIS ARTICLE, THE COMMISSIONER SHALL DEPOSIT
   41  IN THE CIGARETTE TAX ENFORCEMENT ACCOUNT ESTABLISHED PURSUANT TO SECTION
   42  NINETY-SEVEN-QQQQ OF THE STATE FINANCE LAW THE CONCURRENT EXPENSE ALLOW-
   43  ANCE FOR THE CIGARETTE TAX ENFORCEMENT FUND OF FOUR CENTS PER STAMP.
   44    S 3. The state finance law is amended by adding a new section  97-qqqq
   45  to read as follows:
   46    S  97-QQQQ.  CIGARETTE  TAX  ENFORCEMENT  ACCOUNT.  1. THERE IS HEREBY
   47  CREATED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER  AND  THE  COMMIS-
   48  SIONER  OF  TAXATION AND FINANCE AN ACCOUNT OF THE MISCELLANEOUS SPECIAL
   49  REVENUE FUND TO BE KNOWN AS THE "CIGARETTE TAX ENFORCEMENT ACCOUNT".
   50    2. NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE  CONTRARY,
   51  THE  STATE  COMPTROLLER IS HEREBY AUTHORIZED AND DIRECTED TO RECEIVE FOR
   52  DEPOSIT TO THE CREDIT OF THE CIGARETTE TAX  ENFORCEMENT  ACCOUNT  MONIES
   53  RECEIVED  FROM THE COMMISSIONER OF TAXATION AND FINANCE FROM THE CONCUR-
   54  RENT EXPENSE ALLOWANCE PAID PURSUANT TO SUBDIVISION ONE OF SECTION  FOUR
   55  HUNDRED SEVENTY-TWO OF THE TAX LAW, AND OTHER MONIES APPROPRIATED, CRED-
   56  ITED OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE.
       S. 4209                            148
    1    3. THE PROCEEDS OF THE CIGARETTE TAX ENFORCEMENT ACCOUNT SHALL BE USED
    2  SOLELY  TO  ENFORCE  (I)  THE COLLECTION OF THE CIGARETTE TAX IMPOSED BY
    3  ARTICLE TWENTY OF THE TAX LAW OR (II) THE CIGARETTE MARKETING  STANDARDS
    4  ACT, AS ESTABLISHED BY ARTICLE TWENTY-A OF THE TAX LAW.
    5    S  4. Subdivisions (a), (b) and (c) of section 1846 of the tax law, as
    6  amended by chapter 556 of the laws of  2011,  are  amended  to  read  as
    7  follows:
    8    (a) Whenever a police officer designated in section 1.20 of the crimi-
    9  nal  procedure  law or a peace officer designated in subdivision four of
   10  section 2.10 of such law, acting pursuant to his or her special  duties,
   11  shall  discover any cigarettes subject to tax provided by article twenty
   12  of this chapter or by chapter thirteen of title eleven of  the  adminis-
   13  trative  code  of  the  city of New York, and upon which the tax has not
   14  been paid or the stamps not affixed as required by such article or  such
   15  chapter  thirteen, they are hereby authorized and empowered forthwith to
   16  seize and take possession of such cigarettes, together with any  vending
   17  machine  or receptacle in which they are held for sale. Such cigarettes,
   18  vending machine or receptacle seized by a police officer or  such  peace
   19  officer  shall  be  turned  over  to the commissioner. Such seized ciga-
   20  rettes, vending machine or receptacle, not including money contained  in
   21  such vending machine or receptacle, shall be forfeited to the state. The
   22  commissioner  may, within a reasonable time thereafter, upon publication
   23  of a notice to such effect for at least five successive days, before the
   24  day of sale, in a newspaper published or circulated in the county  where
   25  the  seizure  was made, sell such forfeited vending machines or recepta-
   26  cles at public sale and pay the proceeds into the state treasury to  the
   27  credit  of the general fund. Notwithstanding any other provision of this
   28  section, the commissioner may enter into an agreement with any  city  of
   29  this  state  which is authorized to impose a tax similar to that imposed
   30  by article twenty of this chapter to provide for the disposition between
   31  the state and any such city of the proceeds from any  such  sale.    All
   32  cigarettes  forfeited  to  the state [shall be destroyed or used for law
   33  enforcement purposes], except [that] cigarettes  that  violate,  or  are
   34  suspected of violating, federal trademark laws or import laws shall [not
   35  be used for law enforcement purposes. If the commissioner determines the
   36  cigarettes  may not be used for law enforcement purposes], UPON PUBLICA-
   37  TION IN THE STATE REGISTRY, BE AVAILABLE FOR INSPECTION BY THE  MANUFAC-
   38  TURER WHO SHALL DETERMINE WHETHER SUCH CIGARETTES ARE OF SALEABLE QUALI-
   39  TY  AND SUCH CIGARETTES SHALL BE OFFERED FOR SALE TO SUCH MANUFACTURERS.
   40  ANY CIGARETTES THAT ARE EITHER NOT INSPECTED BY THE MANUFACTURER  WITHIN
   41  FIVE  DAYS OF THE PUBLICATION IN THE STATE REGISTRY OR ARE NOT PURCHASED
   42  BY THE MANUFACTURER AFTER BEING DETERMINED TO  BE  OF  SALEABLE  QUALITY
   43  SHALL,  UPON  PUBLICATION  IN THE STATE REGISTRY, BE OFFERED FOR SALE TO
   44  AGENTS, AS SUCH TERM IS DEFINED IN SUBDIVISION ELEVEN  OF  SECTION  FOUR
   45  HUNDRED  SEVENTY  OF  THIS  CHAPTER, TO A PRICE EQUALING TWO DOLLARS AND
   46  TWENTY CENTS PER PACK OF TWENTY CIGARETTES. ANY SUCH CIGARETTES THAT ARE
   47  EITHER NOT SOLD WITHIN A REASONABLE PERIOD OF TIME AFTER  BEING  OFFERED
   48  FOR  SALE TO AGENTS OR DEEMED UNSALEABLE BY THE MANUFACTURER SHALL, UPON
   49  PUBLICATION IN THE STATE REGISTRY, BE DESTROYED OR USED FOR LAW ENFORCE-
   50  MENT PURPOSES. IF THE COMMISSIONER DETERMINES THE CIGARETTES MAY NOT  BE
   51  OFFERED  FOR  SALE  TO  THE  MANUFACTURERS  OR  AGENTS,  OR USED FOR LAW
   52  ENFORCEMENT PURPOSES BECAUSE SUCH CIGARETTES VIOLATE, OR  ARE  SUSPECTED
   53  OF  VIOLATING,  FEDERAL  TRADEMARK LAWS OR IMPORT LAWS, the commissioner
   54  must, within a reasonable time after the forfeiture of such  cigarettes,
   55  upon  publication  in  the  state registry, destroy such forfeited ciga-
   56  rettes. The commissioner may, prior to any  destruction  of  cigarettes,
       S. 4209                            149
    1  permit  the  true  holder  of  the trademark rights in the cigarettes to
    2  inspect such forfeited cigarettes in order to  assist  in  any  investi-
    3  gation  regarding  such cigarettes.  THE REVENUE FROM ALL SALES OF CIGA-
    4  RETTES MADE PURSUANT TO THIS SUBDIVISION SHALL BE DEPOSITED IN THE CIGA-
    5  RETTE  TAX ENFORCEMENT ACCOUNT, AS ESTABLISHED IN SECTION 97-QQQQ OF THE
    6  STATE FINANCE LAW.
    7    (b) [In the alternative] PRIOR TO MAKING FORFEITED  CIGARETTES  AVAIL-
    8  ABLE FOR INSPECTION OR PURCHASE BY THE MANUFACTURER, OFFERING SUCH CIGA-
    9  RETTES  FOR SALE TO AGENTS, OR USING SUCH CIGARETTES FOR LAW ENFORCEMENT
   10  PURPOSES IN ACCORDANCE WITH SUBDIVISION (A) OF  THIS  SECTION,  the  tax
   11  commission,  on  reasonable  notice by mail or otherwise, may permit the
   12  person from whom said cigarettes were seized to redeem  the  said  ciga-
   13  rettes,  and  any vending machine or receptacle seized therewith, by the
   14  payment of the tax due, plus a penalty of fifty per centum thereof, plus
   15  interest on the amount of tax due for each  month  or  fraction  thereof
   16  after such tax became due (determined without regard to any extension of
   17  time  for  filing  or  paying) at the rate applicable under subparagraph
   18  (ii) of paragraph (a) of subdivision one of section four hundred  eight-
   19  y-one  of  this chapter and the costs incurred in such proceeding, which
   20  total payment shall not be less than five  dollars;  provided,  however,
   21  that  such seizure and sale or redemption shall not be deemed to relieve
   22  any person from fine or imprisonment provided for in  this  article  for
   23  violation of any provision of article twenty of this chapter.
   24    (c)  [In  the alternative] AFTER MAKING FORFEITED CIGARETTES AVAILABLE
   25  FOR INSPECTION OR PURCHASE BY THE MANUFACTURER AND OFFERING  SUCH  CIGA-
   26  RETTES  FOR  SALE  TO  AGENTS IN ACCORDANCE WITH SUBDIVISION (A) OF THIS
   27  SECTION, the tax commission may dispose of any cigarettes seized  pursu-
   28  ant  to  this  section,  except  those that violate, or are suspected of
   29  violating, federal trademark laws or import laws, by  transferring  them
   30  to  the  department of corrections and community supervision for sale to
   31  or use by inmates in such institutions.
   32    S 5. Subdivision (b) of section 483 of the  tax  law,  as  amended  by
   33  chapter  860  of  the  laws of 1987, subparagraph (A) of paragraph 1 and
   34  subparagraph (B) of paragraph 3 as amended by chapter 744 of the laws of
   35  1990, subparagraph (B) of paragraph 1 as amended by  chapter  1  of  the
   36  laws of 1999 and subparagraph (B) of paragraph 2 as amended by chapter 4
   37  of the laws of 1988, is amended to read as follows:
   38    (b)  1.  (A) The term "cost of the agent" shall mean the basic cost of
   39  cigarettes plus the cost of doing business by the agent as evidenced  by
   40  the accounting standards and methods regularly employed by said agent in
   41  his determination of costs for the purpose of federal income tax report-
   42  ing  for  the  total  operation  of his establishment, and must include,
   43  without limitation, labor, including salaries of  executives  and  offi-
   44  cers,  rent,  depreciation,  selling  costs,  maintenance  of equipment,
   45  delivery costs, interest payable, all types of licenses,  taxes,  insur-
   46  ance  and advertising expressed as a percentage and applied to the basic
   47  cost of cigarettes. Any fractional part of a cent in  the  cost  to  the
   48  agent  per  carton of cigarettes shall be rounded off to the next higher
   49  cent. In the case of sales at retail by  an  agent,  the  "cost  of  the
   50  agent" shall be the same as the "cost of the retail dealer". In the case
   51  of  sales  of  cigarettes to a chain store having fifteen or more retail
   52  outlets, excluding vending machine operators, which are delivered  to  a
   53  central  warehouse  owned and operated by such chain store and which are
   54  delivered to its retail outlets by the chain store,  the  "cost  of  the
   55  agent" shall be presumed to be the basic cost of cigarettes. There shall
       S. 4209                            150
    1  be  determined a separate cost of the agent for sales to wholesale deal-
    2  ers and for sales to retail dealers.
    3    (B) In the absence of the filing with the commissioner of satisfactory
    4  proof  of  a lesser cost of doing business of the agent making the sale,
    5  the cost of doing business by the agent shall be presumed to be  [seven-
    6  eighths  of  one] TWO AND ONE-QUARTER percent of the basic cost of ciga-
    7  rettes for sales to wholesale dealers plus one cent per package  of  ten
    8  cigarettes,  two  cents per package of twenty cigarettes and in the case
    9  of a package containing more than twenty cigarettes, two cents and  one-
   10  half  of a cent for each five cigarettes in excess of twenty cigarettes,
   11  [one and one-half] FIVE AND THREE-QUARTER percent of the basic  cost  of
   12  cigarettes  for  sales  to chain stores plus one cent per package of ten
   13  cigarettes, two cents per package of twenty cigarettes and in  the  case
   14  of  a package containing more than twenty cigarettes, two cents and one-
   15  half of a cent for each five cigarettes in excess of  twenty  cigarettes
   16  and  [three  and  seven-eighths]  FIVE  AND THREE-QUARTER percent of the
   17  basic cost of cigarettes with respect to sales to  retail  dealers  plus
   18  one  cent per package of ten cigarettes, two cents per package of twenty
   19  cigarettes and in the case of a  package  containing  more  than  twenty
   20  cigarettes, two cents and one-half of a cent for each five cigarettes in
   21  excess  of  twenty  cigarettes and the foregoing cents per pack shall be
   22  included in the "cost of doing business by the  agent"  referred  to  in
   23  paragraphs two and three of this subdivision.
   24    2.  (A)  The  term "cost of the wholesale dealer" shall mean the basic
   25  cost of cigarettes plus the cost of  doing  business  by  the  wholesale
   26  dealer  as  evidenced  by the accounting standards and methods regularly
   27  employed by said wholesale dealer in his determination of costs for  the
   28  purpose  of  federal income tax reporting for the total operation of his
   29  establishment, and must include, without  limitation,  labor,  including
   30  salaries  of executives and officers, rent, depreciation, selling costs,
   31  maintenance of equipment, delivery costs, interest payable, all types of
   32  licenses, taxes, insurance and advertising expressed as a percentage and
   33  applied to the basic cost of cigarettes, plus the cost of doing business
   34  by the agent with respect to sales of cigarettes to  wholesale  dealers.
   35  Any  fractional  part  of a cent in the cost to the wholesale dealer per
   36  carton of cigarettes shall be rounded off to the next  higher  cent.  In
   37  the  case  of  sales  at  retail by a wholesale dealer, the "cost of the
   38  wholesale dealer" shall be the same as the "cost of the retail  dealer".
   39  There  shall  be  determined a separate cost of the wholesale dealer for
   40  sales to chain stores and for sales to retail dealers.
   41    (B) In the absence of the filing with the tax commission of  satisfac-
   42  tory  proof  of  a lesser cost of doing business of the wholesale dealer
   43  making the sale, the cost of doing business by the wholesale dealer with
   44  respect to sales to retail dealers shall be presumed  to  be  three  AND
   45  ONE-HALF per centum of the basic cost of cigarettes, and with respect to
   46  sales  to chain stores, [five-eighths of one] THREE AND ONE-HALF percent
   47  of the basic cost of cigarettes.
   48    3. (A) The term "cost of the retail dealer" shall mean the basic  cost
   49  of  cigarettes  plus  the cost of doing business by the retail dealer as
   50  evidenced by the accounting standards and methods regularly employed  by
   51  said  retail  dealer  in  his  determination of costs for the purpose of
   52  federal income tax reporting for the total operation of  his  establish-
   53  ment,  and  shall include, without limitation, labor, including salaries
   54  of executives and officers, rent, depreciation, selling  costs,  mainte-
   55  nance  of  equipment,  delivery  costs,  interest  payable, all types of
   56  licenses, taxes, insurance and advertising expressed as a percentage and
       S. 4209                            151
    1  applied to the basic cost of cigarettes, plus the cost of doing business
    2  by the agent with respect to sales of cigarettes to retail dealers.  Any
    3  fractional  part  of a cent in the cost to the retail dealer per package
    4  or per carton shall be rounded off to the next higher cent.
    5    (B) In the absence of the filing with the commissioner of taxation and
    6  finance  of satisfactory proof of a lesser cost of doing business by the
    7  retail dealer making the sale, the cost of doing business by the  retail
    8  dealer  shall be presumed to be [seven] EIGHT AND ONE-HALF per centum of
    9  the sum of the basic cost of cigarettes plus the cost of doing  business
   10  by the agent with respect to cigarettes sold to retail dealers.
   11    S  6.  Section 1814 of the tax law is amended by adding a new subdivi-
   12  sion (j) to read as follows:
   13    (J) REWARDS. (1) NOTWITHSTANDING ANY PROVISION OF LAW, RULE  OR  REGU-
   14  LATION  TO  THE  CONTRARY, THE COMMISSIONER SHALL ESTABLISH A PROGRAM TO
   15  ALLOW INDIVIDUALS TO SUBMIT A SWORN STATEMENT AFFIRMING THE  OBSERVATION
   16  OF A VIOLATION OF ARTICLE TWENTY  OF THIS CHAPTER AND, WHERE THE COMMIS-
   17  SIONER  DEEMS  IT  APPROPRIATE,  ALLOW  FOR  A REWARD FOR ANY SUCH SWORN
   18  STATEMENT. WHERE ENFORCEMENT ACTION IS TAKEN PURSUANT TO THIS ARTICLE OR
   19  ARTICLE TWENTY OF THIS CHAPTER BASED UPON A SWORN STATEMENT  BY  ONE  OR
   20  MORE  INDIVIDUALS AND WHERE THE COMMISSIONER DETERMINES, IN THE EXERCISE
   21  OF HIS OR HER DISCRETION, THAT SUCH SWORN STATEMENT, EITHER ALONE OR  IN
   22  CONJUNCTION  WITH  THE  TESTIMONY  OF  THE  PERSON SUBMITTING SUCH SWORN
   23  STATEMENT CONTRIBUTES TO THE IMPOSITION OF A CIVIL OR  CRIMINAL  PENALTY
   24  UPON  ANY  PERSON  FOR A VIOLATION OF THIS ARTICLE, OR ARTICLE TWENTY OF
   25  THIS CHAPTER, THE COMMISSIONER SHALL OFFER AS A REWARD TO SUCH  INDIVID-
   26  UAL OR INDIVIDUALS AN AMOUNT THAT, IN THE AGGREGATE, IS FIVE DOLLARS. NO
   27  PEACE OFFICER, POLICE OFFICER OR EMPLOYEE OF THE DEPARTMENT, EMPLOYEE OF
   28  ANY  COMPANY  UNDER  CONTRACT  WITH  THE  DEPARTMENT, OR EMPLOYEE OF ANY
   29  GOVERNMENTAL ENTITY THAT, IN CONJUNCTION WITH THE  DEPARTMENT,  CONDUCTS
   30  ENFORCEMENT  ACTIVITY RELATING TO A VIOLATION OF THIS ARTICLE OR ARTICLE
   31  TWENTY OF THIS CHAPTER, SHALL BE ENTITLED TO OBTAIN THE BENEFIT  OF  ANY
   32  SUCH REWARD WHEN ACTING IN THE DISCHARGE OF HIS OR HER OFFICIAL DUTIES.
   33    (2)  ALL  REWARDS PAID PURSUANT TO THIS SECTION SHALL BE PAID FROM THE
   34  CIGARETTE TAX ENFORCEMENT ACCOUNT, AS ESTABLISHED IN SECTION 97-QQQQ  OF
   35  THE STATE FINANCE LAW.
   36    S  7. Beginning the month immediately following the month in which the
   37  balance in the cigarette tax  enforcement  account,  as  established  in
   38  section  97-qqqq  of the state finance law, there is hereby appropriated
   39  to the division of state  police  the  amount  of  six  million  dollars
   40  ($6,000,000) from the cigarette tax enforcement account to support ciga-
   41  rette  tax,  as  imposed by article twenty of the tax law, and cigarette
   42  marketing standards act, as established by article twenty-A of  the  tax
   43  law,  enforcement  activities.  This appropriation may be apportioned to
   44  either  the  patrol  activities  or  criminal  investigation  activities
   45  programs of the division of state police, may be transferred or suballo-
   46  cated  to  any  other  state  agency or public authority for their costs
   47  associated with the enforcement of the cigarette tax  or  the  cigarette
   48  marketing standards act, and may be used to contract with local enforce-
   49  ment agencies for cigarette tax and/or cigarette marketing standards act
   50  enforcement activities. No monies shall be available from this appropri-
   51  ation  absent a certificate of allocation from the director of the budg-
   52  et.
   53    S 8. This act shall take effect September 1, 2015 and shall  apply  in
   54  accordance  with the applicable transitional provisions of sections 1106
   55  and 1217 of the tax law.
       S. 4209                            152
    1                                  PART MMM
    2    Section  1.  The  economic  development law is amended by adding a new
    3  section 212-a to read as follows:
    4    S 212-A. VETERANS ENTREPRENEURSHIP ASSISTANCE.  THAT  PORTION  OF  ANY
    5  FUNDING  PROVIDED  TO SUPPORT CENTERS OR DEVELOPMENT CENTERS PURSUANT TO
    6  SECTION TWO HUNDRED ELEVEN OR TWO HUNDRED TWELVE  OF  THIS  ARTICLE  FOR
    7  MANAGEMENT  AND  ASSISTANCE  TO VETERANS WHO ARE SEEKING TO START OR ARE
    8  STARTING NEW BUSINESS VENTURES, OR TO TRAIN VETERANS IN  THE  PRINCIPLES
    9  AND  PRACTICE  OF  ENTREPRENEURSHIP  IN  ORDER TO PREPARE THEM TO PURSUE
   10  SELF-EMPLOYMENT OPPORTUNITIES, SHALL BE BASED ON  THE  EXTENT,  QUALITY,
   11  AND  COMPREHENSIVENESS OF SERVICES PROVIDED, DIRECTLY OR INDIRECTLY, AND
   12  THE NUMBERS SERVED, AND NEED NOT BE EQUAL  TO  ALL  SUPPORT  CENTERS  OR
   13  DEVELOPMENT  CENTERS.   ANY SUCH FUNDING AMOUNTS SHALL ALSO BE AVAILABLE
   14  ON APPLICATION AND ON THE BASIS  OF  THE  SAME  CRITERIA  TO  INCUBATORS
   15  DESIGNATED AS NEW YORK STATE INCUBATORS PURSUANT TO SECTION SIXTEEN-V OF
   16  THE  URBAN  DEVELOPMENT CORPORATION ACT. A PORTION OF FUNDS PROVIDED FOR
   17  ANY SUCH PURPOSES SHALL ALSO BE AVAILABLE TO  OBTAIN  EXPERT  CONSULTING
   18  SERVICES  TO  AN  ENTITY WHICH PROVIDES SUCH ENTREPRENEURIAL SERVICES TO
   19  VETERANS ON A STATEWIDE AND NATIONAL BASIS.
   20    S 2. This act shall take effect immediately.
   21                                  PART NNN
   22    Section 1. Subdivision (a) of section 24 of the tax law is amended  by
   23  adding a new paragraph 6 to read as follows:
   24    (6) FOR THE PERIOD TWO THOUSAND FIFTEEN THROUGH TWO THOUSAND NINETEEN,
   25  IN ADDITION TO THE AMOUNT OF CREDIT ESTABLISHED IN PARAGRAPH TWO OF THIS
   26  SUBDIVISION,  A  TAXPAYER SHALL BE ALLOWED A CREDIT EQUAL TO THE PRODUCT
   27  (OR PRO RATA SHARE OF THE PRODUCT, IN THE CASE OF A MEMBER OF A PARTNER-
   28  SHIP) OF FIVE PERCENT AND THE AMOUNT OF WAGES OR SALARIES PAID TO  INDI-
   29  VIDUALS  DIRECTLY  EMPLOYED (EXCLUDING THOSE EMPLOYED AS WRITERS, DIREC-
   30  TORS, MUSIC DIRECTORS, PRODUCERS AND  PERFORMERS,  INCLUDING  BACKGROUND
   31  ACTORS WITH NO SCRIPTED LINES) BY A QUALIFIED FILM PRODUCTION COMPANY OR
   32  A  QUALIFIED  INDEPENDENT FILM PRODUCTION COMPANY FOR SERVICES PERFORMED
   33  BY THOSE INDIVIDUALS IN ONE IF THE COUNTIES SPECIFIED IN THIS  PARAGRAPH
   34  IN  CONNECTION  WITH  A  QUALIFIED  FILM  WITH  A MINIMUM BUDGET OF FIVE
   35  HUNDRED THOUSAND DOLLARS. FOR PURPOSES OF THIS  ADDITIONAL  CREDIT,  THE
   36  SERVICES  MUST  BE  PERFORMED  IN ONE OR MORE OF THE FOLLOWING COUNTIES:
   37  WARREN, SARATOGA,  WASHINGTON,  RENSSELAER,  GREENE,  COLUMBIA,  ULSTER,
   38  DUTCHESS,  SULLIVAN, ORANGE, PUTNAM AND SUFFOLK. THE AGGREGATE AMOUNT OF
   39  TAX CREDITS ALLOWED PURSUANT TO THE AUTHORITY OF THIS  PARAGRAPH  DURING
   40  THE  PERIOD  TWO THOUSAND SIXTEEN THROUGH TWO THOUSAND NINETEEN SHALL BE
   41  TWO MILLION FIVE HUNDRED THOUSAND DOLLARS EACH YEAR OF THE ANNUAL  ALLO-
   42  CATION  MADE AVAILABLE TO THE PROGRAM PURSUANT TO PARAGRAPH FIVE OF THIS
   43  SUBDIVISION. SUCH AGGREGATE AMOUNT OF CREDITS SHALL BE ALLOCATED BY  THE
   44  GOVERNOR'S  OFFICE  FOR  MOTION PICTURE AND TELEVISION DEVELOPMENT AMONG
   45  TAXPAYERS IN ORDER OF PRIORITY BASED UPON THE DATE OF FILING AN APPLICA-
   46  TION FOR ALLOCATION OF FILM PRODUCTION CREDIT WITH SUCH OFFICE.  IF  THE
   47  TOTAL  AMOUNT  OF  ALLOCATED CREDITS APPLIED FOR UNDER THIS PARAGRAPH IN
   48  ANY YEAR EXCEEDS THE AGGREGATE AMOUNT OF TAX CREDITS  ALLOWED  FOR  SUCH
   49  YEAR  UNDER  THIS PARAGRAPH, SUCH EXCESS SHALL BE TREATED AS HAVING BEEN
   50  APPLIED FOR ON THE FIRST DAY OF THE NEXT YEAR. IF THE  TOTAL  AMOUNT  OF
   51  ALLOCATED TAX CREDITS APPLIED FOR UNDER THIS PARAGRAPH AT THE CONCLUSION
   52  OF  ANY  YEAR  IS LESS THAN FIVE HUNDRED THOUSAND DOLLARS, THE REMAINDER
   53  SHALL BE TREATED AS PART OF THE ANNUAL ALLOCATION MADE AVAILABLE TO  THE
       S. 4209                            153
    1  PROGRAM  PURSUANT  TO PARAGRAPH FIVE OF THIS SUBDIVISION. HOWEVER, IN NO
    2  EVENT MAY THE TOTAL OF THE CREDITS ALLOCATED UNDER  THIS  PARAGRAPH  AND
    3  THE CREDITS ALLOCATED UNDER PARAGRAPH FIVE OF SUBDIVISION (A) OF SECTION
    4  THIRTY-ONE  OF  THIS  ARTICLE  EXCEED  FIVE  MILLION DOLLARS IN ANY YEAR
    5  DURING THE PERIOD TWO THOUSAND SIXTEEN THROUGH TWO THOUSAND NINETEEN.
    6    S 2. This act shall take effect immediately and shall apply to taxable
    7  years beginning on or after January 1, 2016.
    8                                  PART OOO
    9    Section 1. Article 2-A of the public housing law, as added by  section
   10  1 of part CC of chapter 63 of the laws of 2000, subdivision 4 of section
   11  22  as amended by section 2 of part P of chapter 59 of the laws of 2014,
   12  is amended to read as follows:
   13                                 ARTICLE 2-A
   14                 NEW YORK STATE LOW INCOME AND MIDDLE INCOME
   15                         HOUSING TAX CREDIT PROGRAM
   16  Section 21. Definitions.
   17          22. Allowance of credit, amount and limitations.
   18          23. Project monitoring.
   19          24. Credit recapture.
   20          25. Regulations, coordination with  federal  low-income  housing
   21                credit provisions.
   22    S  21.  Definitions.  1.  (a)  "Applicable  percentage" means, FOR THE
   23  PURPOSES OF AN ELIGIBLE LOW-INCOME BUILDING, the appropriate  percentage
   24  (depending  on  whether a building is new, existing, or federally subsi-
   25  dized) prescribed by the secretary  of  the  treasury  for  purposes  of
   26  section  42  of  the  internal  revenue code AND, FOR THE PURPOSES OF AN
   27  ELIGIBLE MIDDLE-INCOME BUILDING, THIRTY PERCENT OF THE  QUALIFIED  BASIS
   28  OF  THE  BUILDING  AS  DETERMINED PURSUANT TO SECTION 42 OF THE INTERNAL
   29  REVENUE CODE, for the month which is the earlier of:
   30    (i) the month in which the eligible low-income building OR THE  ELIGI-
   31  BLE MIDDLE-INCOME BUILDING is placed in service, or
   32    (ii) at the election of the taxpayer,
   33    (A) the month in which the taxpayer and the commissioner enter into an
   34  agreement with respect to such building (which is binding on the commis-
   35  sioner,  the taxpayer, and all successors in interest) as to the housing
   36  credit dollar amount to be allocated to such building, or
   37    (B) in the case of any building to which subsection (h)(4)(B) of  such
   38  section  42  applies,  the month in which the tax-exempt obligations are
   39  issued.
   40    (b) A month may be elected under subparagraph (ii) of paragraph (a) of
   41  this subdivision only if the election is made not later than  the  fifth
   42  day  after  the  close of such month. Such election, once made, shall be
   43  irrevocable.
   44    (c) If, as of the close of any taxable year in the credit period,  the
   45  qualified  basis  of  an  eligible  low-income  building  OR AN ELIGIBLE
   46  MIDDLE-INCOME BUILDING exceeds such basis as of the close of  the  first
   47  year  of  the credit period, the applicable percentage which shall apply
   48  to  such  excess  shall  be  two-thirds  of  the  applicable  percentage
   49  originally ascribed to such building.
   50    2. "Compliance period" means, with respect to any building, the period
   51  of  fifteen  taxable  years beginning with the first taxable year of the
   52  credit period with respect to such building.
       S. 4209                            154
    1    3. "Credit period" means, with  respect  to  any  eligible  low-income
    2  building  OR  ELIGIBLE MIDDLE-INCOME BUILDING, the period of ten taxable
    3  years beginning with
    4    (a) the taxable year in which the building is placed in service, or
    5    (b) at the election of the taxpayer, the succeeding taxable year,
    6  but  only  if  the building is an eligible low-income building as of the
    7  close of the first year of such period. The election under paragraph (b)
    8  of this subdivision, once made, shall be irrevocable.
    9    4. "Eligibility statement" means a statement issued by the commission-
   10  er certifying that a building is an eligible low-income building  OR  AN
   11  ELIGIBLE  MIDDLE-INCOME  BUILDING.  Such  statement  shall set forth the
   12  taxable year in which such building is placed  in  service,  the  dollar
   13  amount  of  low-income  housing  credit  OR MIDDLE-INCOME HOUSING CREDIT
   14  allocated by the commissioner to such building as provided  in  subdivi-
   15  sion five of section twenty-two of this article, the applicable percent-
   16  age and maximum qualified basis with respect to such building taken into
   17  account  in  determining  such  dollar amount, sufficient information to
   18  identify each such building and the taxpayer or taxpayers  with  respect
   19  to  each  such building, and such other information as the commissioner,
   20  in consultation with the commissioner of  taxation  and  finance,  shall
   21  prescribe.  Such  statement shall be first issued following the close of
   22  the first taxable year in the credit  period,  and  thereafter,  to  the
   23  extent  required  by the commissioner of taxation and finance, following
   24  the close of each taxable year of the compliance period.
   25    5. "Eligible low-income building" means a  building  located  in  this
   26  state which either
   27    (a)  is a qualified low-income building as defined in section 42(c) of
   28  the internal revenue code, or
   29    (b) would be a qualified low-income building under such section if the
   30  20-50 test specified in subsection (g)(1) of such  section  were  disre-
   31  garded  and  the 40-60 test specified in such subsection (requiring that
   32  at least forty percent of residential units be both rent-restricted  and
   33  occupied  by  individuals  whose income is sixty percent or less of area
   34  median gross income) were a 40-90 test.
   35    5-A. "ELIGIBLE MIDDLE-INCOME BUILDING" MEANS  A  BUILDING  LOCATED  IN
   36  THIS  STATE  WHICH IS COMPOSED OF MULTIPLE RESIDENTIAL UNITS WHICH WILL,
   37  UPON COMPLETION, BE AFFORDABLE BY ELIGIBLE MIDDLE-INCOME HOUSEHOLDS.
   38    5-B. "ELIGIBLE MIDDLE-INCOME HOUSEHOLD" MEANS (A) IN CITIES  HAVING  A
   39  POPULATION  OF  ONE  MILLION  OR  MORE, A PERSON OR FAMILY RESIDING IN A
   40  RESIDENTIAL UNIT WHOSE INCOME DOES NOT EXCEED ONE HUNDRED THIRTY PERCENT
   41  OF THE MEDIAN INCOME FOR THE METROPOLITAN STATISTICAL AREA IN  WHICH  AN
   42  ELIGIBLE MIDDLE-INCOME BUILDING IS LOCATED; OR (B) IN ANY PORTION OF THE
   43  STATE  OUTSIDE  OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE AND
   44  (I) WITHIN A METROPOLITAN STATISTICAL AREA, A PERSON OR FAMILY  RESIDING
   45  IN  A  RESIDENTIAL  UNIT WHOSE INCOME DOES NOT EXCEED ONE HUNDRED THIRTY
   46  PERCENT OF THE MEDIAN INCOME FOR THE METROPOLITAN  STATISTICAL  AREA  IN
   47  WHICH  AN  ELIGIBLE  MIDDLE-INCOME  BUILDING  IS LOCATED, OR ONE HUNDRED
   48  THIRTY PERCENT OF THE STATEWIDE MEDIAN INCOME, WHICHEVER SHALL BE  LESS,
   49  OR  (II)  OUTSIDE  OF  METROPOLITAN STATISTICAL AREA, A PERSON OR FAMILY
   50  RESIDING IN A RESIDENTIAL UNIT WHOSE INCOME DOES NOT EXCEED ONE  HUNDRED
   51  THIRTY  PERCENT OF THE MEDIAN INCOME FOR THE COUNTY IN WHICH AN ELIGIBLE
   52  MIDDLE-INCOME BUILDING IS LOCATED, OR ONE HUNDRED THIRTY PERCENT OF  THE
   53  STATEWIDE MEDIAN INCOME, WHICHEVER SHALL BE LESS.
   54    6. "Qualified basis" of an eligible low-income building OR AN ELIGIBLE
   55  MIDDLE-INCOME BUILDING means the qualified basis of such building deter-
   56  mined  under  section  42(c)  of  the  internal revenue code, or, FOR AN
       S. 4209                            155
    1  ELIGIBLE LOW-INCOME BUILDING,  which  would  be  determined  under  such
    2  section if the 40-90 test specified in paragraph (b) of subdivision five
    3  of  this  section  applied  under  such  section 42 to determine if such
    4  building were part of a qualified low-income housing project.
    5    7.  References  in  this article to section 42 of the internal revenue
    6  code shall mean such section as amended from time to time.
    7    S 22. Allowance of credit,  amount  and  limitations.  1.  A  taxpayer
    8  subject  to  tax under article nine-A, twenty-two, thirty-two or thirty-
    9  three of the tax law which owns an interest  in  one  or  more  eligible
   10  low-income  buildings  OR  ELIGIBLE  MIDDLE-INCOME  BUILDINGS  shall  be
   11  allowed a credit against such tax for the amount of  low-income  housing
   12  credit  OR  FOR  THE  AMOUNT OF THE MIDDLE-INCOME HOUSING CREDIT, AS THE
   13  CASE MAY BE, allocated by the commissioner to each such building. Except
   14  as provided in subdivision two of this section,  the  credit  amount  so
   15  allocated shall be allowed as a credit against the tax for the ten taxa-
   16  ble years in the credit period.
   17    2. Adjustment of first-year credit allowed in eleventh year. The cred-
   18  it  allowable  for  the  first  taxable  year  of the credit period with
   19  respect to any building shall be adjusted using  the  rules  of  section
   20  42(f)(2) of the internal revenue code (relating to first-year adjustment
   21  of  qualified basis by the weighted average of low-income to total resi-
   22  dential units, OR BY THE WEIGHTED  AVERAGE  OF  MIDDLE-INCOME  TO  TOTAL
   23  RESIDENTIAL  UNITS, AS THE CASE MAY BE), and any reduction in first-year
   24  credit by reason of such adjustment shall be  allowable  for  the  first
   25  taxable year following the credit period.
   26    3.  Amount of credit. Except as provided in subdivisions four and five
   27  of this section, the amount of low-income housing credit AND  MIDDLE-IN-
   28  COME  HOUSING CREDIT shall be the applicable percentage of the qualified
   29  basis  of  each  eligible  low-income  building  OR  OF  EACH   ELIGIBLE
   30  MIDDLE-INCOME BUILDING.
   31    4.  Statewide  limitation. The aggregate dollar amount of credit which
   32  the commissioner may allocate to  eligible  low-income  buildings  under
   33  this  article  shall be sixty-four million dollars. THE AGGREGATE DOLLAR
   34  AMOUNT OF  CREDIT  WHICH  THE  COMMISSIONER  MAY  ALLOCATE  TO  ELIGIBLE
   35  MIDDLE-INCOME  BUILDINGS UNDER THIS ARTICLE SHALL BE TWENTY-FIVE MILLION
   36  DOLLARS. The limitation provided by this  subdivision  applies  only  to
   37  allocation of the aggregate dollar amount of credit by the commissioner,
   38  and does not apply to allowance to a taxpayer of the credit with respect
   39  to an eligible low-income building OR AN ELIGIBLE MIDDLE-INCOME BUILDING
   40  for each year of the credit period.
   41    5.  Building  limitation. The dollar amount of credit allocated to any
   42  building shall not exceed the  amount  the  commissioner  determines  is
   43  necessary for the financial feasibility of the project and the viability
   44  of  the  building  as  an eligible low-income building OR AS AN ELIGIBLE
   45  MIDDLE-INCOME BUILDING throughout the credit  period.  In  allocating  a
   46  dollar  amount of credit to any building, the commissioner shall specify
   47  the applicable percentage and the maximum qualified basis which  may  be
   48  taken into account under this article with respect to such building. The
   49  applicable  percentage and the maximum qualified basis with respect to a
   50  building shall not exceed the amounts determined in subdivisions one and
   51  six, respectively, of section twenty-one of this article.
   52    6.  Long-term  commitment  to  low-income  OR  MIDDLE-INCOME   housing
   53  required. (A) No credit shall be allowed under this article with respect
   54  to  [a]  AN  ELIGIBLE LOW-INCOME building for the taxable year unless an
   55  extended low-income housing commitment is in effect as  of  the  end  of
   56  such  taxable  year.  For  purposes of this [subdivision] PARAGRAPH, the
       S. 4209                            156
    1  term "extended low-income housing commitment" means an agreement between
    2  the taxpayer and the commissioner substantially similar to the agreement
    3  specified in section 42(h)(6)(B) of the internal revenue code.
    4    (B)  NO  CREDIT SHALL BE ALLOWED UNDER THIS ARTICLE WITH RESPECT TO AN
    5  ELIGIBLE MIDDLE-INCOME BUILDING FOR THE TAXABLE YEAR UNLESS AN  EXTENDED
    6  MIDDLE-INCOME  HOUSING  COMMITMENT  IS  IN  EFFECT AS OF THE END OF SUCH
    7  TAXABLE YEAR. FOR THE PURPOSES OF THIS  PARAGRAPH,  THE  TERM  "EXTENDED
    8  MIDDLE-INCOME HOUSING COMMITMENT" MEANS AN AGREEMENT BETWEEN THE TAXPAY-
    9  ER AND THE COMMISSIONER WHICH HAS BEEN DETERMINED BY THE COMMISSIONER TO
   10  BE  SIMILAR  TO  THE  AGREEMENT  SPECIFIED IN SECTION 42(H)(6)(B) OF THE
   11  INTERNAL REVENUE CODE.
   12    7. Credit to successor owner. If a credit is allowed under subdivision
   13  one of this section with respect to an eligible low-income  building  OR
   14  AN  ELIGIBLE  MIDDLE-INCOME  BUILDING, and such building (or an interest
   15  therein) is sold during the credit period, the  credit  for  the  period
   16  after  the  sale  which would have been allowable under such subdivision
   17  one to the prior owner had the building not been sold shall be allowable
   18  to the new owner. Credit for the year of sale shall be allocated between
   19  the parties on the basis of the number of days during such year that the
   20  building or interest was held by each.
   21    S 23. Project monitoring. The commissioner shall establish such proce-
   22  dures as he OR SHE deems  necessary  for  monitoring  compliance  of  an
   23  eligible  low-income building OR AN ELIGIBLE MIDDLE-INCOME BUILDING with
   24  the provisions of this article, and for notifying  the  commissioner  of
   25  taxation  and  finance  of  any  such  noncompliance  of which he OR SHE
   26  becomes aware.
   27    S 24. Credit recapture. If, as of the close of any taxable year in the
   28  compliance period, the amount of the qualified  basis  of  any  building
   29  with respect to the taxpayer is less than the amount of such basis as of
   30  the  close  of the preceding taxable year, the credit under this article
   31  may be recaptured as provided in section eighteen OR EIGHTEEN-A  of  the
   32  tax law.
   33    S 25. Regulations, coordination with federal low-income housing credit
   34  provisions.  1.  The commissioner shall promulgate rules and regulations
   35  necessary to administer the provisions of this act.
   36    2. The provisions of section 42 of the  internal  revenue  code  shall
   37  apply  to the credit under this article, provided however, to the extent
   38  such provisions are inconsistent with this article,  the  provisions  of
   39  this article shall control.
   40    S  2.  The  tax law is amended by adding a new section 18-a to read as
   41  follows:
   42    S 18-A. MIDDLE-INCOME HOUSING  CREDIT.  (A)  ALLOWANCE  OF  CREDIT.  A
   43  TAXPAYER  SUBJECT TO TAX UNDER ARTICLE NINE-A, TWENTY-TWO, THIRTY-TWO OR
   44  THIRTY-THREE OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX,
   45  PURSUANT TO  THE  PROVISIONS  REFERENCED  IN  SUBDIVISION  (D)  OF  THIS
   46  SECTION,  WITH RESPECT TO THE OWNERSHIP OF ELIGIBLE MIDDLE-INCOME BUILD-
   47  INGS FOR WHICH AN ELIGIBILITY STATEMENT HAS BEEN ISSUED BY  THE  COMMIS-
   48  SIONER  OF HOUSING AND COMMUNITY RENEWAL. THE AMOUNT OF THE CREDIT SHALL
   49  BE THE CREDIT AMOUNT FOR EACH SUCH BUILDING ALLOCATED  BY  SUCH  COMMIS-
   50  SIONER AS PROVIDED IN ARTICLE TWO-A OF THE PUBLIC HOUSING LAW. THE CRED-
   51  IT  AMOUNT  SHALL  BE  ALLOWED  FOR EACH OF THE TEN TAXABLE YEARS IN THE
   52  CREDIT PERIOD, AND ANY REDUCTION IN FIRST-YEAR  CREDIT  AS  PROVIDED  IN
   53  SUBDIVISION  TWO  OF  SECTION TWENTY-TWO OF SUCH LAW SHALL BE ALLOWED IN
   54  THE ELEVENTH TAXABLE YEAR.
   55    (B) CREDIT RECAPTURE. (1) GENERAL. IF,
       S. 4209                            157
    1    (A) AS OF THE CLOSE OF ANY TAXABLE YEAR IN THE COMPLIANCE PERIOD,  THE
    2  AMOUNT  OF  THE  QUALIFIED  BASIS  OF  ANY  BUILDING WITH RESPECT TO THE
    3  TAXPAYER IS LESS THAN
    4    (B)  THE AMOUNT OF SUCH BASIS AS OF THE CLOSE OF THE PRECEDING TAXABLE
    5  YEAR,
    6    (C) THEN THE CREDIT RECAPTURE AMOUNT MUST BE ADDED BACK FOR THE  TAXA-
    7  BLE YEAR.
    8    (2)  CREDIT RECAPTURE AMOUNT. THE CREDIT RECAPTURE AMOUNT IS AN AMOUNT
    9  EQUAL TO THE SUM OF
   10    (A) THE AGGREGATE DECREASE IN THE  CREDITS  ALLOWED  TO  THE  TAXPAYER
   11  UNDER THIS SECTION FOR ALL PRIOR TAXABLE YEARS WHICH WOULD HAVE RESULTED
   12  IF  THE  ACCELERATED  PORTION  OF THE CREDIT ALLOWABLE BY REASON OF THIS
   13  SECTION WERE NOT ALLOWED FOR ALL PRIOR TAXABLE YEARS WITH RESPECT TO THE
   14  EXCESS OF THE AMOUNT DESCRIBED IN SUBPARAGRAPH (B) OF PARAGRAPH  (1)  OF
   15  THIS  SUBDIVISION  OVER THE AMOUNT DESCRIBED IN SUBPARAGRAPH (A) OF SUCH
   16  PARAGRAPH, PLUS
   17    (B) INTEREST AT THE OVERPAYMENT RATE  ESTABLISHED  UNDER  SECTION  ONE
   18  THOUSAND  NINETY-SIX  OF  THIS  CHAPTER  ON  THE AMOUNT DETERMINED UNDER
   19  SUBPARAGRAPH (A) OF THIS PARAGRAPH FOR EACH PRIOR TAXABLE YEAR  FOR  THE
   20  PERIOD  BEGINNING  ON  THE  DUE DATE FOR FILING THE REPORT FOR THE PRIOR
   21  TAXABLE YEAR INVOLVED.
   22    (3) ACCELERATED PORTION OF CREDIT. FOR PURPOSES OF  PARAGRAPH  TWO  OF
   23  THIS  SUBDIVISION,  THE  ACCELERATED PORTION OF THE CREDIT FOR THE PRIOR
   24  TAXABLE YEARS WITH RESPECT TO ANY AMOUNT OF BASIS IS THE EXCESS OF
   25    (A) THE AGGREGATE CREDIT ALLOWED BY REASON OF  THIS  SECTION  (WITHOUT
   26  REGARD  TO  THIS SUBDIVISION) FOR SUCH YEARS WITH RESPECT TO SUCH BASIS,
   27  OVER
   28    (B) THE AGGREGATE CREDIT WHICH WOULD BE ALLOWABLE BY  REASON  OF  THIS
   29  SECTION FOR SUCH YEARS WITH RESPECT TO SUCH BASIS IF THE AGGREGATE CRED-
   30  IT  WHICH  WOULD  (BUT  FOR  THIS SUBDIVISION) HAVE BEEN ALLOWED FOR THE
   31  ENTIRE COMPLIANCE PERIOD WERE ALLOWABLE RATABLY OVER FIFTEEN YEARS.
   32    (4) SPECIAL RULES. FOR PURPOSES OF  THIS  SUBDIVISION,  THE  RULES  OF
   33  SECTION 42 (J)(4)(B) AND (C) OF THE INTERNAL REVENUE CODE SHALL APPLY IN
   34  DETERMINING THE CREDIT RECAPTURE AMOUNT.
   35    (5)  EXCEPTIONS  TO  RECAPTURE. RECAPTURE UNDER THIS SUBDIVISION SHALL
   36  NOT APPLY TO A REDUCTION IN QUALIFIED BASIS
   37    (A) BY REASON OF A CASUALTY LOSS, IF THE COMMISSIONER, IN CONSULTATION
   38  WITH THE COMMISSIONER OF HOUSING AND COMMUNITY RENEWAL, DETERMINES  THAT
   39  SUCH  LOSS IS RESTORED BY RECONSTRUCTION OR REPLACEMENT WITHIN A REASON-
   40  ABLE PERIOD, OR
   41    (B) BY REASON OF A CHANGE IN  FLOOR  SPACE  DEVOTED  TO  MIDDLE-INCOME
   42  UNITS  IN A BUILDING, IF SUCH BUILDING REMAINS AN ELIGIBLE MIDDLE-INCOME
   43  BUILDING AFTER SUCH CHANGE, AND IF  THE  COMMISSIONER,  IN  CONSULTATION
   44  WITH  THE COMMISSIONER OF HOUSING AND COMMUNITY RENEWAL, DETERMINES THAT
   45  SUCH CHANGE IS DE MINIMIS, OR
   46    (C) BY REASON OF ERROR IN  COMPLYING  WITH  MIDDLE-INCOME  ELIGIBILITY
   47  TESTS  REFERRED  TO  IN  SUBDIVISION  FIVE  OF SECTION TWENTY-ONE OF THE
   48  PUBLIC HOUSING LAW,  IF  THE  COMMISSIONER,  IN  CONSULTATION  WITH  THE
   49  COMMISSIONER  OF  HOUSING  AND  COMMUNITY  RENEWAL, DETERMINES THAT SUCH
   50  ERROR IS DE MINIMIS.
   51    (6) RECAPTURE BY PARTNERS OF A PARTNERSHIP. IN THE CASE  OF  OWNERSHIP
   52  OF A BUILDING OR INTEREST THEREIN BY A PARTNERSHIP WHICH HAS THIRTY-FIVE
   53  OR  MORE  PARTNERS,  THE  PROVISIONS OF SECTION 42(J)(5) OF THE INTERNAL
   54  REVENUE CODE SHALL APPLY TO ANY RECAPTURE UNDER THIS SUBDIVISION  UNLESS
   55  THE PARTNERSHIP ELECTS NOT TO HAVE SUCH PROVISIONS APPLY.
       S. 4209                            158
    1    (7)  (A) THE CREDIT RECAPTURE REQUIRED UNDER THIS SUBDIVISION WILL NOT
    2  APPLY SOLELY BY REASON OF THE DISPOSITION OF A BUILDING OR  AN  INTEREST
    3  THEREIN IF IT IS REASONABLY EXPECTED THAT SUCH BUILDING WILL CONTINUE TO
    4  BE  OPERATED  AS  AN  ELIGIBLE  MIDDLE-INCOME BUILDING FOR THE REMAINING
    5  COMPLIANCE PERIOD WITH RESPECT TO SUCH BUILDING.
    6    (B)  STATUTE OF LIMITATIONS. IF A BUILDING (OR AN INTEREST THEREIN) IS
    7  DISPOSED OF DURING ANY TAXABLE YEAR AND THERE IS ANY  REDUCTION  IN  THE
    8  QUALIFIED  BASIS  OF  SUCH  BUILDING WHICH RESULTS IN AN INCREASE IN TAX
    9  UNDER THIS SECTION FOR SUCH TAXABLE OR ANY SUBSEQUENT TAXABLE YEAR, THEN
   10    (I) THE STATUTORY PERIOD FOR THE ASSESSMENT  OF  ANY  DEFICIENCY  WITH
   11  RESPECT TO SUCH INCREASE IN TAX WILL NOT EXPIRE BEFORE THE EXPIRATION OF
   12  THREE  YEARS  FROM  THE  DATE  THE COMMISSIONER OF HOUSING AND COMMUNITY
   13  RENEWAL IS NOTIFIED BY THE TAXPAYER (IN SUCH MANNER AS THE  COMMISSIONER
   14  OF  HOUSING  AND  COMMUNITY  RENEWAL MAY PRESCRIBE) OF SUCH REDUCTION IN
   15  QUALIFIED BASIS, AND
   16    (II) SUCH DEFICIENCY MAY BE ASSESSED BEFORE  THE  EXPIRATION  OF  SUCH
   17  THREE-YEAR  PERIOD  NOTWITHSTANDING  THE  PROVISIONS OF ANY OTHER LAW OR
   18  RULE OF LAW WHICH WOULD OTHERWISE PREVENT SUCH ASSESSMENT.
   19    (C) CONSTRUCTION WITH PUBLIC HOUSING LAW; DEFINITIONS. THE  PROVISIONS
   20  OF THIS SECTION SHALL BE CONSTRUED IN CONJUNCTION WITH THE PROVISIONS OF
   21  ARTICLE TWO-A OF THE PUBLIC HOUSING LAW. FOR DEFINITIONS RELATING TO THE
   22  MIDDLE-INCOME HOUSING CREDIT, SEE SECTION TWENTY-ONE OF SUCH LAW.
   23    (D)  CROSS-REFERENCES.  FOR  APPLICATION OF THE CREDIT PROVIDED FOR IN
   24  THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   25    (1) ARTICLE 9-A: SECTION 210-B: SUBDIVISION 15-A,
   26    (2) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (X-1),
   27    (3) ARTICLE 33: SECTION 1511: SUBDIVISION (N-1).
   28    S 3. Section 210-B of the tax law is amended by adding a new  subdivi-
   29  sion 15-a to read as follows:
   30    15-A. MIDDLE-INCOME HOUSING CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAY-
   31  ER  SHALL  BE  ALLOWED  A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE
   32  WITH RESPECT TO  THE  OWNERSHIP  OF  ELIGIBLE  MIDDLE-INCOME  BUILDINGS,
   33  COMPUTED AS PROVIDED IN SECTION EIGHTEEN-A OF THIS CHAPTER.
   34    (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
   35  FOR ANY TAXABLE YEAR SHALL NOT, IN THE AGGREGATE, REDUCE THE TAX DUE FOR
   36  SUCH YEAR TO LESS THAN THE HIGHER OF THE  AMOUNTS  PRESCRIBED  IN  PARA-
   37  GRAPHS  (C)  AND (D) OF SUBDIVISION ONE OF THIS SECTION. HOWEVER, IF THE
   38  AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE  YEAR
   39  REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE
   40  IN  SUCH  TAXABLE  YEAR  SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
   41  CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  TWO
   42  HUNDRED EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
   43  SUBSECTION  (C)  OF  SECTION  TEN  HUNDRED  EIGHTY-EIGHT OF THIS CHAPTER
   44  NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   45    (C) CREDIT RECAPTURE. FOR PROVISIONS REQUIRING  RECAPTURE  OF  CREDIT,
   46  SEE SUBDIVISION (B) OF SECTION EIGHTEEN-A OF THIS CHAPTER.
   47    S  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
   48  of the tax law is amended by adding a new clause  (xiii-a)  to  read  as
   49  follows:
   50  (XIII-A) MIDDLE-INCOME HOUSING       CREDIT AMOUNT UNDER SUBDIVISION
   51  CREDIT UNDER SUBSECTION (X-L)        FIFTEEN-A OF SECTION TWO HUNDRED
   52                                       TEN-B
   53    S  5. Section 606 of the tax law is amended by adding a new subsection
   54  (x-1) to read as follows:
       S. 4209                            159
    1    (X-1) MIDDLE-INCOME HOUSING CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAY-
    2  ER SHALL BE ALLOWED A CREDIT AGAINST THE TAX  IMPOSED  BY  THIS  ARTICLE
    3  WITH  RESPECT  TO  THE  OWNERSHIP  OF  ELIGIBLE MIDDLE-INCOME BUILDINGS,
    4  COMPUTED AS PROVIDED IN SECTION EIGHTEEN-A OF THIS CHAPTER.
    5    (2)  APPLICATION  OF  CREDIT.  IF THE AMOUNT OF CREDIT ALLOWABLE UNDER
    6  THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
    7  SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
    8  CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
    9  HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO  INTEREST
   10  SHALL BE PAID THEREON.
   11    (3)  CREDIT  RECAPTURE.  FOR PROVISIONS REQUIRING RECAPTURE OF CREDIT,
   12  SEE SUBDIVISION (B) OF SECTION EIGHTEEN-A OF THIS CHAPTER.
   13    S 6. Section 1511 of the tax law is amended by adding a  new  subdivi-
   14  sion (n-1) to read as follows:
   15    (N-1) MIDDLE-INCOME HOUSING CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAY-
   16  ER  SHALL  BE  ALLOWED  A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE
   17  WITH RESPECT TO  THE  OWNERSHIP  OF  ELIGIBLE  MIDDLE-INCOME  BUILDINGS,
   18  COMPUTED AS PROVIDED IN SECTION EIGHTEEN-A OF THIS CHAPTER.
   19    (2)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
   20  FOR ANY TAXABLE YEAR SHALL NOT, IN THE AGGREGATE, REDUCE THE TAX DUE FOR
   21  SUCH YEAR TO LESS THAN THE MINIMUM TAX FIXED BY PARAGRAPH FOUR OF SUBDI-
   22  VISION (A) OF SECTION FIFTEEN HUNDRED TWO OF THIS ARTICLE OR BY  SECTION
   23  FIFTEEN  HUNDRED TWO-A OF THIS ARTICLE, WHICHEVER IS APPLICABLE.  HOWEV-
   24  ER, IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
   25  BLE YEAR REDUCES THE TAX TO SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT  THUS
   26  NOT  DEDUCTIBLE  IN SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT
   27  OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE  PROVISIONS  OF
   28  SECTION  TEN  HUNDRED EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE
   29  PROVISIONS OF SUBSECTION (C) OF SECTION TEN HUNDRED EIGHTY-EIGHT OF THIS
   30  CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   31    (3) CREDIT RECAPTURE. FOR PROVISIONS REQUIRING  RECAPTURE  OF  CREDIT,
   32  SEE SUBDIVISION (B) OF SECTION EIGHTEEN-A OF THIS CHAPTER.
   33    S  7.  This  act  shall take effect immediately and shall apply to tax
   34  years commencing on or after January 1, 2015; provided, however, that if
   35  this act takes effect before the effective date of section 2 of  part  P
   36  of  chapter 59 of the laws of 2014, then the amendments to subdivision 4
   37  of section 22 of the public housing law, made by  section  one  of  this
   38  act,  shall  take effect on the same date and in the same manner as such
   39  section.
   40                                  PART PPP
   41    Section 1. Subdivision 11 of section 2 of the tax law, as  amended  by
   42  section  20  of  part A of chapter 59 of the laws of 2014, is amended to
   43  read as follows:
   44    11. The term "combinable captive insurance company"  means  an  entity
   45  that  is  treated  as  an association taxable as a corporation under the
   46  internal revenue code (a) more than fifty percent of the voting stock of
   47  which is owned or controlled, directly or indirectly, by a single entity
   48  that is treated as an association taxable as  a  corporation  under  the
   49  internal  revenue  code and not exempt from federal income tax; (b) that
   50  is licensed as a captive insurance company under the laws of this  state
   51  or another jurisdiction; (c) whose business includes providing, directly
   52  and  indirectly,  insurance  or  reinsurance  covering  the risks of its
   53  parent and/or members of its affiliated group; and (d) fifty percent  or
   54  less  of  whose  gross receipts for the taxable year consist of premiums
       S. 4209                            160
    1  from arrangements that  constitute  insurance  for  federal  income  tax
    2  purposes;  PROVIDED,  HOWEVER,  IF  THE  CAPTIVE  INSURANCE  COMPANY  IS
    3  LICENSED IN NEW YORK STATE AND OWNED DIRECTLY OR INDIRECTLY BY  A  REIT,
    4  ALL  PREMIUMS  SHALL  BE  CONSIDERED REGARDLESS OF WHETHER THEY ARE FROM
    5  ARRANGEMENTS THAT CONSTITUTE INSURANCE FOR FEDERAL INCOME TAX  PURPOSES.
    6  For  purposes of this subdivision, "affiliated group" has the same mean-
    7  ing as that term is given in section 1504 of the internal revenue  code,
    8  except  that  the  term  "common  parent corporation" in that section is
    9  deemed to mean any person, as defined in section 7701  of  the  internal
   10  revenue code and references to "at least eighty percent" in section 1504
   11  of  the internal revenue code are to be read as "fifty percent or more;"
   12  section 1504 of the internal revenue code is to be read  without  regard
   13  to  the  exclusions  provided  for  in  subsection  (b) of that section;
   14  "premiums" has the same meaning as that term is given in  paragraph  one
   15  of  subdivision  (c)  of  section  fifteen  hundred ten of this chapter,
   16  except that it includes consideration for annuity contracts and excludes
   17  any part of the consideration  for  insurance,  reinsurance  or  annuity
   18  contracts that do not provide bona fide insurance, reinsurance or annui-
   19  ty benefits; and "gross receipts" includes the amounts included in gross
   20  receipts  for  purposes  of  section 501(c) (15) of the internal revenue
   21  code, except that those amounts also include all premiums as defined  in
   22  this subdivision.
   23    S 2. This act shall take effect immediately and apply to taxable years
   24  commencing on and after January 1, 2015.
   25                                  PART QQQ
   26    Section  1.  Section  606  of  the  tax law is amended by adding a new
   27  subsection (ccc) to read as follows:
   28    (CCC) ELDERLY RESIDENTIAL EMERGENCY REPAIR CREDIT.  (1)  ALLOWANCE  OF
   29  CREDIT. FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
   30  SAND FIFTEEN, AN ELIGIBLE TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE
   31  TAX  IMPOSED  BY  THIS  ARTICLE EQUAL TO THE SUM OF ALL EMERGENCY REPAIR
   32  COSTS INCURRED FOR THE PRIMARY RESIDENCE OF THE TAXPAYER, NOT TO  EXCEED
   33  SEVEN THOUSAND FIVE HUNDRED DOLLARS DURING ANY TAXABLE YEAR.
   34    (2)  ELIGIBLE TAXPAYER. FOR THE PURPOSES OF THIS SUBSECTION, "ELIGIBLE
   35  TAXPAYER" SHALL MEAN A RESIDENT TAXPAYER WHO IS SIXTY YEARS  OF  AGE  OR
   36  OLDER,  WHOSE  ADJUSTED FEDERAL GROSS INCOME DOES NOT EXCEED ONE HUNDRED
   37  THIRTY PERCENT OF THE MEDIAN ANNUAL INCOME  FOR  ALL  RESIDENTS  OF  THE
   38  REGION  IN WHICH THE TAXPAYER'S PRIMARY RESIDENCE IS LOCATED OR A LARGER
   39  AREA ENCOMPASSING SUCH REGION FOR WHICH  MEDIAN  ANNUAL  INCOME  CAN  BE
   40  DETERMINED.
   41    (3)  EMERGENCY REPAIR. FOR THE PURPOSES OF THIS SUBSECTION, "EMERGENCY
   42  REPAIR" SHALL MEAN ANY REPAIR OR MODIFICATION OF THE  PRIMARY  RESIDENCE
   43  OF A TAXPAYER WHICH IS NECESSARY TO MAKE IT POSSIBLE FOR THE TAXPAYER TO
   44  CONTINUE TO RESIDE IN SUCH RESIDENCE INCLUDING, BUT NOT LIMITED TO:
   45    (A) THE INSTALLATION OF RAMPS;
   46    (B) THE INSTALLATION OF BATHROOM AND HOUSEHOLD GRAB BARS;
   47    (C) THE WIDENING OF DOORWAYS;
   48    (D) THE LOWERING OF LIGHT SWITCHES; AND
   49    (E)  OTHER  MODIFICATIONS THAT WOULD MAKE THE RESIDENCE WHEELCHAIR-AC-
   50  CESSIBLE OR OTHERWISE ENABLE THE TAXPAYER TO REMAIN SAFELY IN HIS OR HER
   51  RESIDENCE.
   52    (4) OVERPAYMENT. IF THE AMOUNT ALLOWED UNDER THIS SUBSECTION  FOR  ANY
   53  TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
   54  SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
       S. 4209                            161
    1  ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
    2  ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
    3    (5) ALLOCATION OF CREDITS. THE AGGREGATE AMOUNT OF TAX CREDITS ALLOWED
    4  UNDER  THIS SUBSECTION IN ANY TAXABLE YEAR SHALL NOT EXCEED FIVE MILLION
    5  DOLLARS.
    6    S 2. This act shall take effect immediately.
    7                                  PART RRR
    8    Section 1. For the purposes of this act, the  term  "equipment"  shall
    9  mean a machine or system, and any part or subassembly thereof.
   10    S 2. For the purposes of this act, equipment shall be considered to be
   11  "directly and predominantly" used, as such term is used in clause (i) of
   12  paragraph  1  of  subdivision  (z)  of  section  1115 of the tax law, as
   13  repealed by section 30, part S-1 of chapter 57 of the laws of  2009  and
   14  last amended by section 17 of part CC of chapter 85 of the laws of 2002,
   15  when  such  equipment  was  received, inventoried or organized, and then
   16  prepared for distribution at 124 Metropolitan Park Drive, Syracuse,  New
   17  York, or 3606 John Glenn Blvd, Syracuse, New York, by a qualified empire
   18  zone  enterprise operation that has operated at both locations, provided
   19  such equipment, upon distribution,  is  stocked,  repaired,  cleaned  or
   20  otherwise  handled for the purpose of maintenance or upkeep by employees
   21  of such qualified empire zone enterprise, provided such service work  or
   22  duties  originate  from,  and  terminate at, either empire zone location
   23  described in this section.
   24    S 3. Notwithstanding any law, rule, or  regulation,  or  any  determi-
   25  nation  or  decision  of  the  department of taxation and finance or the
   26  division of tax appeals to the contrary, the  division  of  tax  appeals
   27  shall accept and review, pursuant to part 3000 of the tax appeals tribu-
   28  nal rules of practice and procedure, a petition related to the interpre-
   29  tation of the term "directly and predominantly", as such term is used in
   30  section two of this act, provided that such petition is filed by a qual-
   31  ified  empire  zone  enterprise  that  has  operated  at  both locations
   32  described in section two of this act, and  provided  further  that  such
   33  petition  challenges  a  determination  or decision of the department of
   34  taxation and finance or the division of tax appeals that denied or with-
   35  held sales and use tax credits as afforded by the provision of  the  tax
   36  law described in section two of this act.
   37    S 4. This act shall take effect immediately and shall apply to taxable
   38  years  beginning on or after March 1, 2003, and shall apply to any audit
   39  or enforcement proceeding of the department of taxation and finance,  or
   40  any  other  administrative  matter  or  proceeding  of  such department,
   41  commencing on or after March 1, 2003.
   42                                  PART SSS
   43    Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
   44  subdivision (jj) to read as follows:
   45    (JJ)  TANGIBLE  PERSONAL  PROPERTY OR SERVICES OTHERWISE TAXABLE UNDER
   46  THIS ARTICLE SOLD TO A RELATED PERSON SHALL NOT BE SUBJECT TO THE  TAXES
   47  IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE OR THE COMPENSAT-
   48  ING  USE  TAX  IMPOSED  UNDER SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE
   49  WHERE THE PURCHASER CAN SHOW THAT THE FOLLOWING CONDITIONS HAVE BEEN MET
   50  TO THE EXTENT THEY ARE APPLICABLE: (1)(I) THE VENDOR AND  THE  PURCHASER
   51  ARE  REFERENCED  AS  EITHER  A "COVERED COMPANY" AS DESCRIBED IN SECTION
   52  243.2(F) OR A "MATERIAL ENTITY" AS DESCRIBED IN SECTION 243.2(L) OF  THE
       S. 4209                            162
    1  CODE OF FEDERAL REGULATIONS IN A RESOLUTION PLAN THAT HAS BEEN SUBMITTED
    2  TO AN AGENCY OF THE UNITED STATES FOR THE PURPOSE OF SATISFYING SUBPARA-
    3  GRAPH  1 OF PARAGRAPH (D) OF SECTION ONE HUNDRED SIXTY-FIVE OF THE DODD-
    4  FRANK  WALL STREET REFORM AND CONSUMER PROTECTION ACT (THE "ACT") OR ANY
    5  SUCCESSOR LAW, OR (II) THE VENDOR AND THE PURCHASER ARE  SEPARATE  LEGAL
    6  ENTITIES  PURSUANT  TO A DIVESTITURE DIRECTED PURSUANT TO SUBPARAGRAPH 5
    7  OF PARAGRAPH (D) OF SECTION ONE HUNDRED SIXTY-FIVE OF SUCH  ACT  OR  ANY
    8  SUCCESSOR LAW; (2) THE SALE WOULD NOT HAVE OCCURRED BETWEEN SUCH RELATED
    9  ENTITIES WERE IT NOT FOR SUCH RESOLUTION PLAN OR DIVESTITURE; AND (3) IN
   10  ACQUIRING  SUCH  PROPERTY  OR  SERVICES,  THE  VENDOR  DID  NOT CLAIM AN
   11  EXEMPTION FROM THE TAX IMPOSED BY THIS STATE OR ANOTHER STATE  BASED  ON
   12  THE  VENDOR'S  INTENT  TO  RESELL SUCH SERVICES OR PROPERTY. A PERSON IS
   13  RELATED TO ANOTHER PERSON FOR PURPOSES OF THIS SUBDIVISION IF THE PERSON
   14  BEARS A RELATIONSHIP TO SUCH PERSON DESCRIBED  IN  SECTION  TWO  HUNDRED
   15  SIXTY-SEVEN OF THE INTERNAL REVENUE CODE. THE EXEMPTION PROVIDED BY THIS
   16  SUBDIVISION SHALL NOT APPLY AFTER JUNE THIRTIETH, TWO THOUSAND NINETEEN,
   17  EXCEPT  WITH  RESPECT  TO  TRANSACTIONS  OCCURRING  PURSUANT  TO BINDING
   18  CONTRACTS ENTERED INTO ON OR BEFORE SUCH DATE.
   19    S 2. This act shall take effect on the first day of a sales tax  quar-
   20  terly period, as described in subdivision (b) of section 1136 of the tax
   21  law,  next commencing at least ninety days after the date this act shall
   22  have become a law and shall apply  in  accordance  with  the  applicable
   23  transitional provisions of sections 1106 and 1217 of the tax law.
   24                                  PART TTT
   25    Section  1. Subdivision (f) of section 19 of the tax law is relettered
   26  subdivision (g) and a new subdivision (f) is added to read as follows:
   27    (F) NOTWITHSTANDING ANY CONTRARY PROVISION OF THIS SECTION,  AN  INDI-
   28  VIDUAL  TAXPAYER  SHALL  BE  ELIGIBLE FOR THE CREDIT ALLOWED PURSUANT TO
   29  SUBDIVISION (A) OF THIS SECTION PROVIDED THAT SUCH  TAXPAYER  CONSTRUCTS
   30  OR REHABILITATES QUALIFYING RESIDENTIAL REAL PROPERTY IN CONFORMITY WITH
   31  ENERGY  EFFICIENCY  STANDARDS ESTABLISHED BY THE NATIONAL ASSOCIATION OF
   32  HOME BUILDERS OR THE  LEADERSHIP  IN  ENERGY  AND  ENVIRONMENTAL  DESIGN
   33  RATING  SYSTEM DEVELOPED BY THE UNITED STATES GREEN BUILDING COUNCIL AND
   34  FASHIONS PROOF THEREOF PURSUANT TO SUBDIVISION (C) OF THIS SECTION.
   35    SUCH TAXPAYER SHALL REMAIN ELIGIBLE FOR SUCH  CREDIT  IRRESPECTIVE  OF
   36  THE AMOUNT OF TAX SUCH TAXPAYER PAYS PER ANNUM.
   37    FOR  THE  PURPOSES  OF  THIS SUBDIVISION, "QUALIFYING RESIDENTIAL REAL
   38  PROPERTY" SHALL MEAN THE PRINCIPAL PLACE OF RESIDENCE OF  AN  INDIVIDUAL
   39  TAXPAYER WHO CLAIMS A CREDIT PURSUANT TO THIS SECTION.
   40    S 2. This act shall take effect immediately and shall apply to taxable
   41  years beginning on and after January 1, 2016.
   42                                  PART UUU
   43    Section  1.  Section  606  of  the  tax law is amended by adding a new
   44  subdivision (ccc) to read as follows:
   45    (CCC) SENIOR UTILITY CIRCUIT BREAKER TAX CREDIT. (1) DEFINITIONS.  FOR
   46  THE PURPOSES OF THIS SUBSECTION:
   47    (A) "QUALIFIED TAXPAYER" MEANS A RESIDENT INDIVIDUAL, MARRIED OR  HEAD
   48  OF HOUSEHOLD TAXPAYER WHO IS OVER SIXTY-FIVE YEARS OF AGE, WITH A HOUSE-
   49  HOLD GROSS INCOME OF ONE HUNDRED FIFTY THOUSAND DOLLARS OR LESS.
   50    (B)  "HOUSEHOLD"  OR  "MEMBERS  OF  THE  HOUSEHOLD"  MEANS A QUALIFIED
   51  TAXPAYER AND ALL OTHER PERSONS, NOT NECESSARILY RELATED,  WHO  HAVE  THE
   52  SAME RESIDENCE AND SHARE ITS FURNISHINGS, FACILITIES AND ACCOMMODATIONS.
       S. 4209                            163
    1  SUCH  TERMS SHALL NOT INCLUDE A TENANT, SUBTENANT, ROOMER OR BOARDER WHO
    2  IS NOT RELATED TO THE QUALIFIED TAXPAYER  IN  ANY  DEGREE  SPECIFIED  IN
    3  PARAGRAPHS  ONE  THROUGH  EIGHT OF SUBSECTION (A) OF SECTION ONE HUNDRED
    4  FIFTY-TWO OF THE INTERNAL REVENUE CODE. PROVIDED, HOWEVER, NO PERSON MAY
    5  BE A MEMBER OF MORE THAN ONE HOUSEHOLD AT ONE TIME.
    6    (C) "HOUSEHOLD GROSS INCOME" MEANS THE AGGREGATE ADJUSTED GROSS INCOME
    7  OF  ALL  MEMBERS  OF  THE HOUSEHOLD FOR THE TAXABLE YEAR AS REPORTED FOR
    8  FEDERAL INCOME TAX PURPOSES, OR WHICH  WOULD  BE  REPORTED  AS  ADJUSTED
    9  GROSS  INCOME  IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO BE FILED,
   10  WITH THE MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX  HUNDRED  TWELVE
   11  OF  THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF SUCH
   12  SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
   13  ERTY OTHERWISE EXCLUDED FROM SUCH AMOUNT;  EARNED  INCOME  FROM  SOURCES
   14  WITHOUT  THE  UNITED  STATES  EXCLUDABLE  FROM  FEDERAL  GROSS INCOME BY
   15  SECTION NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT  MONEY
   16  NOT  INCLUDED  IN  ADJUSTED  GROSS  INCOME;  NONTAXABLE STRIKE BENEFITS;
   17  SUPPLEMENTAL SECURITY INCOME PAYMENTS; THE GROSS AMOUNT OF  ANY  PENSION
   18  OR  ANNUITY  BENEFITS  TO THE EXTENT NOT INCLUDED IN SUCH ADJUSTED GROSS
   19  INCOME (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS  AND
   20  ALL  PAYMENTS  RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT AND VETER-
   21  ANS' DISABILITY PENSIONS); NONTAXABLE INTEREST RECEIVED FROM  THE  STATE
   22  OF  NEW  YORK,  ITS AGENCIES, INSTRUMENTALITIES, PUBLIC CORPORATIONS, OR
   23  POLITICAL SUBDIVISIONS (INCLUDING A PUBLIC CORPORATION CREATED  PURSUANT
   24  TO  AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA); WORKERS' COMPEN-
   25  SATION; THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT  OF
   26  CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
   27  NEEDY,  PAID  TO OR FOR THE BENEFIT OF THE QUALIFIED TAXPAYER OR MEMBERS
   28  OF HIS HOUSEHOLD. HOUSEHOLD GROSS INCOME SHALL NOT INCLUDE SURPLUS FOODS
   29  OR OTHER RELIEF IN KIND OR PAYMENTS MADE TO INDIVIDUALS BECAUSE OF THEIR
   30  STATUS AS VICTIMS OF  NAZI  PERSECUTION  AS  DEFINED  IN  P.L.  103-286.
   31  PROVIDED,  FURTHER,  HOUSEHOLD  GROSS INCOME SHALL ONLY INCLUDE ALL SUCH
   32  INCOME RECEIVED BY ALL MEMBERS OF THE HOUSEHOLD WHILE  MEMBERS  OF  SUCH
   33  HOUSEHOLD.
   34    (D) "RESIDENCE" MEANS A DWELLING IN THIS STATE, WHETHER OWNED OR RENT-
   35  ED.
   36    (E)  "ELIGIBLE  EXPENSES"  MEANS PAYMENTS MADE BY A QUALIFIED TAXPAYER
   37  FOR THE FOLLOWING GOODS AND SERVICES DELIVERED AND USED AT  HIS  OR  HER
   38  PRIMARY RESIDENCE:
   39    (I)  RESIDENTIAL  GAS,  ELECTRIC  AND  STEAM  UTILITY SERVICE WHICH IS
   40  SUBJECT TO THE PROVISIONS OF ARTICLE TWO OF THE PUBLIC SERVICE LAW;
   41    (II) RESIDENTIAL WATER AND SEWER SERVICE;
   42    (III) HOME HEATING FUEL, WHICH SHALL INCLUDE  FUEL  OIL,  COAL,  WOOD,
   43  PROPANE,  NATURAL  GAS,  ELECTRICITY, STEAM, KEROSENE AND ANY OTHER FUEL
   44  WHEN USED FOR RESIDENTIAL HEATING PURPOSES; AND
   45    (IV) TELECOMMUNICATIONS SERVICES AS DEFINED IN PARAGRAPH (G) OF SUBDI-
   46  VISION ONE OF SECTION ONE HUNDRED  EIGHTY-SIX-E  OF  THIS  CHAPTER,  AND
   47  SHALL  NOT INCLUDE WIRELESS COMMUNICATIONS SERVICE, AS DEFINED BY SUBDI-
   48  VISION TEN OF SECTION THREE HUNDRED ONE OF THE COUNTY LAW,  UNLESS  SUCH
   49  WIRELESS  SERVICE  IS  THE  ONLY  MEANS  BY WHICH THE QUALIFIED TAXPAYER
   50  RECEIVES TELEPHONIC SERVICES.
   51    (2) COMPUTATION OF CREDIT. FOR TAXABLE YEARS BEGINNING  ON  AND  AFTER
   52  JANUARY  FIRST,  TWO  THOUSAND  FIFTEEN,  A  QUALIFIED TAXPAYER SHALL BE
   53  ALLOWED A CREDIT, TO BE CREDITED AGAINST THE TAX IMPOSED BY  THIS  ARTI-
   54  CLE. THE AMOUNT OF THE CREDIT SHALL BE ONE-HALF OF ALL ELIGIBLE EXPENSES
   55  PAID  BY THE QUALIFIED TAXPAYER TO THE EXTENT SUCH EXPENSES EXCEED SEVEN
   56  PERCENT OF THE QUALIFIED TAXPAYER'S HOUSEHOLD GROSS INCOME. SUCH  CREDIT
       S. 4209                            164
    1  SHALL  BE  REDUCED BY THE AMOUNT OF ANY MONEYS RECEIVED BY THE QUALIFIED
    2  TAXPAYER PURSUANT TO  THE  LOW-INCOME  HOME  ENERGY  ASSISTANCE  PROGRAM
    3  ESTABLISHED PURSUANT TO SECTION NINETY-SEVEN OF THE SOCIAL SERVICES LAW.
    4    (3)  OVERPAYMENT.  IF  THE  AMOUNT  OF  THE  CREDIT ALLOWED UNDER THIS
    5  SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED  THE  QUALIFIED  TAXPAYER'S
    6  TAX  FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX
    7  TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH SECTION SIX HUNDRED EIGHT-
    8  Y-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID
    9  THEREON.
   10    S 2. This act shall take effect immediately.
   11                                  PART VVV
   12    Section 1. The general municipal  law  is  amended  by  adding  a  new
   13  section 3-e to read as follows:
   14    S  3-E.  LIMITATION  UPON  REAL PROPERTY TAX LEVIES BY CITIES HAVING A
   15  POPULATION OF ONE MILLION OR MORE.  1. UNLESS OTHERWISE PROVIDED BY LAW,
   16  THE AMOUNT OF REAL PROPERTY TAXES THAT MAY BE LEVIED BY OR ON BEHALF  OF
   17  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE SHALL NOT EXCEED THE
   18  TAX LEVY LIMITATION ESTABLISHED PURSUANT TO THIS SECTION.
   19    2. WHEN USED IN THIS SECTION:
   20    (A) "ALLOWABLE LEVY GROWTH FACTOR" SHALL BE THE LESSER OF: (I) ONE AND
   21  TWO  ONE-HUNDREDTHS;  OR  (II) THE SUM OF ONE PLUS THE INFLATION FACTOR;
   22  PROVIDED, HOWEVER, THAT IN NO CASE SHALL THE LEVY GROWTH FACTOR BE  LESS
   23  THAN ONE.
   24    (B)  "APPROVED CAPITAL EXPENDITURES" MEANS THE EXPENDITURES ASSOCIATED
   25  WITH CAPITAL PROJECTS THAT HAVE BEEN APPROVED BY THE QUALIFIED VOTERS OF
   26  THE LOCAL GOVERNMENT.
   27    (C) "AVAILABLE CARRYOVER" MEANS THE SUM OF THE AMOUNT BY WHICH THE TAX
   28  LEVY FOR THE PRIOR FISCAL YEAR WAS BELOW THE TAX  LEVY  LIMIT  FOR  SUCH
   29  FISCAL  YEAR,  IF  ANY, BUT NO MORE THAN ONE AND ONE-HALF PERCENT OF THE
   30  TAX LEVY LIMIT FOR SUCH FISCAL YEAR.
   31    (D) "CAPITAL TAX LEVY" MEANS THE TAX LEVY NECESSARY TO SUPPORT CAPITAL
   32  EXPENDITURES, IF ANY.
   33    (E) "COMING FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
   34  FOR WHICH A TAX LEVY LIMITATION SHALL BE  DETERMINED  PURSUANT  TO  THIS
   35  SECTION.
   36    (F)  "INFLATION  FACTOR" MEANS THE QUOTIENT OF: (I) THE AVERAGE OF THE
   37  NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES  DEPART-
   38  MENT OF LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE
   39  START  OF  THE  COMING  FISCAL  YEAR  MINUS  THE AVERAGE OF THE NATIONAL
   40  CONSUMER PRICE INDEXES DETERMINED BY THE  UNITED  STATES  DEPARTMENT  OF
   41  LABOR  FOR  THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE START
   42  OF THE PRIOR FISCAL YEAR, DIVIDED BY: (II) THE AVERAGE OF  THE  NATIONAL
   43  CONSUMER  PRICE  INDEXES  DETERMINED  BY THE UNITED STATES DEPARTMENT OF
   44  LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO  THE  START
   45  OF THE PRIOR FISCAL YEAR, WITH THE RESULT EXPRESSED AS A DECIMAL TO FOUR
   46  PLACES.
   47    (G) "LOCAL GOVERNMENT" MEANS A CITY HAVING A POPULATION OF ONE MILLION
   48  OR MORE.
   49    (H)  "PRIOR FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
   50  IMMEDIATELY PRECEDING THE COMING FISCAL YEAR.
   51    (I) "TAX LEVY LIMITATION" MEANS THE AMOUNT OF TAXES A LOCAL GOVERNMENT
   52  IS AUTHORIZED TO LEVY PURSUANT TO THIS SECTION, PROVIDED, HOWEVER,  THAT
   53  THE  TAX  LEVY  LIMIT  SHALL NOT INCLUDE THE LOCAL GOVERNMENT'S APPROVED
   54  CAPITAL TAX LEVY, IF ANY.
       S. 4209                            165
    1    3. (A) BEGINNING WITH THE FISCAL YEAR  THAT  BEGINS  IN  TWO  THOUSAND
    2  FIFTEEN,  NO  LOCAL  GOVERNMENT SHALL ADOPT A BUDGET THAT REQUIRES A TAX
    3  LEVY THAT IS GREATER THAN THE TAX LEVY LIMITATION FOR THE COMING  FISCAL
    4  YEAR.
    5    (B)  THE STATE COMPTROLLER SHALL CALCULATE THE TAX LEVY LIMITATION FOR
    6  EACH LOCAL GOVERNMENT BY THE ONE HUNDRED  TWENTIETH  DAY  PRECEDING  THE
    7  COMMENCEMENT  OF  EACH  LOCAL GOVERNMENT'S FISCAL YEAR, AND SHALL NOTIFY
    8  EACH LOCAL GOVERNMENT OF THE TAX LEVY LIMITATION SO DETERMINED.
    9    (C) THE TAX LEVY LIMITATION APPLICABLE TO THE COMING FISCAL YEAR SHALL
   10  BE DETERMINED AS FOLLOWS:
   11    (I) ASCERTAIN THE TOTAL AMOUNT OF TAXES LEVIED FOR  THE  PRIOR  FISCAL
   12  YEAR.
   13    (II)  ADD  ANY  PAYMENTS  IN LIEU OF TAXES THAT WERE RECEIVABLE IN THE
   14  PRIOR FISCAL YEAR.
   15    (III) SUBTRACT THE APPROVED CAPITAL TAX  LEVY  FOR  THE  PRIOR  FISCAL
   16  YEAR, IF ANY.
   17    (IV)  SUBTRACT  THE LEVY ATTRIBUTABLE TO A LARGE LEGAL SETTLEMENT OF A
   18  TORT ACTION EXCLUDED FROM THE LEVY LIMITATION IN THE PRIOR FISCAL  YEAR,
   19  IF ANY.
   20    (V) MULTIPLY THE RESULT BY THE ALLOWABLE LEVY GROWTH FACTOR.
   21    (VI)  SUBTRACT  ANY PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING
   22  FISCAL YEAR.
   23    (VII) ADD THE AVAILABLE CARRYOVER, IF ANY.
   24    (D) IN THE EVENT THE CITY COUNCIL OF A LOCAL GOVERNMENT HAS APPROVED A
   25  LEGAL SETTLEMENT OF A TORT ACTION AGAINST  THE  GOVERNMENT,  THE  ANNUAL
   26  COSTS  OF  WHICH  EXCEED TEN PERCENT OF THE PROPERTY TAXES LEVIED BY THE
   27  LOCAL GOVERNMENT IN THE PRIOR FISCAL YEAR, THE STATE  COMPTROLLER,  UPON
   28  APPLICATION  BY THE LOCAL GOVERNMENT, MAY ADJUST THE TAX LEVY LIMITATION
   29  FOR THE COMING FISCAL YEAR  APPLICABLE  TO  SUCH  LOCAL  GOVERNMENT,  BY
   30  ADDING THE ANNUAL COSTS OF SUCH SETTLEMENT TO THE TAX LEVY LIMITATION.
   31    (E)  THE STATE COMPTROLLER SHALL DETERMINE THE PORTION OF THE TAX LEVY
   32  OF EACH LOCAL  GOVERNMENT  THAT  IS  ATTRIBUTABLE  TO  ANY  INCREASE  OR
   33  DECREASE  OVER  THE PRIOR YEAR IN THE COST OF THE LOCAL GOVERNMENT SHARE
   34  OF DIRECT CASH ASSISTANCE TO PERSONS ELIGIBLE FOR THE  FEDERAL-STATE-LO-
   35  CAL  TEMPORARY  ASSISTANCE  TO NEEDY FAMILIES PROGRAM OR THE STATE-LOCAL
   36  SAFETY NET ASSISTANCE PROGRAM AND SHALL ADJUST THE TAX  LEVY  LIMITATION
   37  FOR SUCH LOCAL GOVERNMENT TO REFLECT SUCH CHANGE.
   38    4. A LOCAL GOVERNMENT MAY ADOPT A BUDGET THAT REQUIRES A TAX LEVY THAT
   39  IS  GREATER THAN THE TAX LEVY LIMITATION FOR THE COMING FISCAL YEAR ONLY
   40  IF THE CITY  COUNCIL  OF  SUCH  LOCAL  GOVERNMENT  FIRST  ENACTS,  BY  A
   41  TWO-THIRDS  VOTE OF THE TOTAL VOTING POWER OF SUCH CITY COUNCIL, A LOCAL
   42  LAW TO OVERRIDE SUCH LIMITATION FOR SUCH COMING FISCAL YEAR ONLY.
   43    5. IN THE EVENT A LOCAL GOVERNMENT'S  ACTUAL  TAX  LEVY  FOR  A  GIVEN
   44  FISCAL  YEAR  EXCEEDS THE MAXIMUM ALLOWABLE LEVY AS ESTABLISHED PURSUANT
   45  TO THIS SECTION DUE TO CLERICAL OR TECHNICAL ERRORS, THE  LOCAL  GOVERN-
   46  MENT  SHALL PLACE THE EXCESS AMOUNT OF THE LEVY IN RESERVE IN ACCORDANCE
   47  WITH SUCH REQUIREMENTS AS THE STATE COMPTROLLER MAY PRESCRIBE, AND SHALL
   48  USE SUCH FUNDS AND ANY INTEREST EARNED THEREON TO OFFSET  THE  TAX  LEVY
   49  FOR THE ENSUING FISCAL YEAR.
   50    S  2. Paragraphs j and k of subdivision 2 of section 23 of the munici-
   51  pal home rule law are relettered paragraphs k and l, and a new paragraph
   52  j is added to read as follows:
   53    J.  OVERRIDES THE TAX LEVY LIMITATION APPLICABLE FOR THE COMING FISCAL
   54  YEAR IN ACCORDANCE WITH SECTION THREE-E OF THE GENERAL MUNICIPAL LAW.
       S. 4209                            166
    1    S 3. This act shall take effect immediately and shall first  apply  to
    2  the  levy  of taxes by local governments for the fiscal year that begins
    3  in 2016.
    4                                  PART WWW
    5    Section 1. Section 1325 of the racing, pari-mutuel wagering and breed-
    6  ing law, as added by chapter 174 of the laws of 2013, is amended to read
    7  as follows:
    8    S  1325.  Approval, denial and renewal of employee licenses and regis-
    9  trations. 1. Upon the filing of an application for a casino key employee
   10  license or gaming employee registration required  by  this  article  and
   11  after  submission of such supplemental information as the commission may
   12  require, the commission shall conduct or  cause  to  be  conducted  such
   13  investigation  into  the  qualification  of  the  applicant, WHICH SHALL
   14  INCLUDE THE COMPLETION OF A CRIMINAL BACKGROUND CHECK BY THE DIVISION OF
   15  THE STATE POLICE OF SUCH APPLICANT, and  the  commission  shall  conduct
   16  such  hearings concerning the qualification of the applicant, in accord-
   17  ance with its regulations, as may be necessary to  determine  qualifica-
   18  tion for such license.
   19    1-A.  THE  COST  OF  ANY  SUCH  BACKGROUND CHECK SHALL BE BORNE BY THE
   20  GAMING FACILITY THAT INITIALLY EMPLOYS OR EXTENDS EMPLOYMENT TO A LICEN-
   21  SEE PURSUANT TO THIS TITLE AFTER THE APPROVAL OR RENEWAL  OF  A  LICENSE
   22  PURSUANT TO THIS TITLE AND SHALL BE PAID IN A TIME AND MANNER DETERMINED
   23  BY THE COMMISSION.
   24    2. After such investigation, the commission may either deny the appli-
   25  cation or grant a license to an applicant whom it determines to be qual-
   26  ified to hold such license.
   27    3.  The  commission  shall  have the authority to deny any application
   28  pursuant to the provisions of this article following notice and opportu-
   29  nity for hearing.
   30    4. When the commission grants an application, the commission may limit
   31  or place such restrictions thereupon as it may  deem  necessary  in  the
   32  public interest.
   33    5.  After  an application for a casino key employee license is submit-
   34  ted, final action of the commission shall be taken  within  ninety  days
   35  after  completion  of all hearings and investigations and the receipt of
   36  all information required by the commission.
   37    6. Licenses and registrations  of  casino  key  employees  and  gaming
   38  employees  issued  pursuant  to this article shall remain valid for five
   39  years unless suspended, revoked or voided pursuant to law. Such licenses
   40  and registrations may be renewed by the holder thereof upon application,
   41  on a form prescribed by the commission, and payment  of  the  applicable
   42  fee.  Notwithstanding  the forgoing, if a gaming employee registrant has
   43  not been employed in any position within a gaming facility for a  period
   44  of three years, the registration of that gaming employee shall lapse.
   45    8. The commission shall establish by regulation appropriate fees to be
   46  paid  upon  the  filing of the required applications. Such fees shall be
   47  deposited into the commercial gaming revenue fund.
   48    S 2. This act shall take effect immediately.
   49                                  PART XXX
   50    Section 1. Clauses (E) and (F) of subparagraph 5  of  paragraph  b  of
   51  subdivision  1  of  section 1016 of the racing, pari-mutuel wagering and
   52  breeding law are REPEALED.
       S. 4209                            167
    1    S 2. Section 1017 of the racing,  pari-mutuel  wagering  and  breeding
    2  law,  as  amended by chapter 18 of the laws of 2008 and subdivision 2 as
    3  amended by chapter 174 of the laws  of  2013,  is  amended  to  read  as
    4  follows:
    5    S  1017. Out-of-state or out-of-country races. [1.] Licensed simulcast
    6  facilities may accept wagers and display the signal of  out-of-state  or
    7  out-of-country  thoroughbred  tracks  after 7:30 P.M. in accordance with
    8  the provisions of this section.  Such  simulcasting  may  include  mixed
    9  meetings  if  such meetings are integral to such racing programs and all
   10  such wagering on such races shall be construed to be thoroughbred races.
   11  For  facilities  located  within  the  special  betting  district,  such
   12  approval  shall  also be required from a thoroughbred racing corporation
   13  during the period a racing program is being  conducted  at  such  track.
   14  Such  approval shall not be required on any day such thoroughbred racing
   15  corporation is also accepting an out-of-state or  out-of-country  signal
   16  and  wager, as authorized by this section. The provisions of section one
   17  thousand sixteen of this article shall be applicable to the  conduct  of
   18  such  simulcasting and the provisions of clauses (A) and (B) of subpara-
   19  graph four of paragraph b of subdivision one  of  section  one  thousand
   20  sixteen  of  this  article  shall  apply to those facilities licensed in
   21  accordance with sections one thousand eight and  one  thousand  nine  of
   22  this  article  and the provisions of clauses (A) and (B) of subparagraph
   23  six of paragraph b of subdivision one of section one thousand sixteen of
   24  this article shall apply to those facilities licensed in accordance with
   25  section one thousand seven of this article, when such provisions are  in
   26  full  force  and effect pursuant to such section. Provided, however, the
   27  provisions of section one thousand fourteen of  this  article  shall  be
   28  applicable to the conduct of such simulcasting, when such provisions are
   29  in full force and effect pursuant to such section.
   30    [2.  a. Maintenance of effort. Any off-track betting corporation which
   31  engages in accepting wagers on the simulcasts of thoroughbred races from
   32  out-of-state or out-of-country as permitted  under  subdivision  one  of
   33  this  section shall submit to the commission, for its approval, a sched-
   34  ule of payments to be made in any year or  portion  thereof,  that  such
   35  off-track corporation engages in nighttime thoroughbred simulcasting. In
   36  order  to  be  approved by the commission, the payment schedule shall be
   37  identical to the actual payments and distributions of such  payments  to
   38  tracks and purses] PURSES made by such off-track corporation pursuant to
   39  the  provisions  of  section one thousand fifteen of this article during
   40  the year two thousand two, as derived from  out-of-state  harness  races
   41  displayed  after 6:00 P.M. If approved by the commission, such scheduled
   42  payments shall be made  from  revenues  derived  from  any  simulcasting
   43  conducted  pursuant  to this section and section one thousand fifteen of
   44  this article.
   45    [b.] Additional payments. During each calendar year,  to  the  extent,
   46  and  at such time in the event, that aggregate statewide wagering handle
   47  after 7:30 P.M. on out-of-state and  out-of-country  thoroughbred  races
   48  exceeds  one hundred million dollars, each off-track betting corporation
   49  conducting such simulcasting shall pay to its regional harness track  or
   50  tracks,  an  amount  equal  to two percent of its proportionate share of
   51  such excess handle. In any region where there are two or  more  regional
   52  harness  tracks,  such two percent shall be divided between or among the
   53  tracks in a proportion equal to the proportion of handle on live harness
   54  races conducted at such tracks during the preceding calendar year. Fifty
   55  percent of the sum received by each track  pursuant  to  this  paragraph
   56  shall  be  used  exclusively for increasing purses, stakes and prizes at
       S. 4209                            168
    1  that regional harness track. For the purpose of determining whether such
    2  aggregate statewide handle exceeds  one  hundred  million  dollars,  all
    3  wagering on such thoroughbred races accepted by licensed multi-jurisdic-
    4  tional  account  wagering providers from customers within New York state
    5  shall be excluded.
    6    S 3. Subdivision 2 of section 529 of the racing, pari-mutuel  wagering
    7  and breeding law is amended to read as follows:
    8    2.  [Ninety-five  percent  of  the  balance  of such account remaining
    9  unclaimed as of the last day of February of such year shall be  paid  to
   10  the state tax commission by March fifteenth. On or before April tenth of
   11  each  year  the  balance of such account and any other unclaimed amounts
   12  received in the course of conducting off-track betting shall be paid  by
   13  such  corporation to the state tax commission. A penalty of five percent
   14  and interest at the rate of one percent per month from the due  date  to
   15  the  date  of  payment  of  the unclaimed balance due March fifteenth or
   16  April tenth, as the case may be, shall be payable in case  such  balance
   17  is  not  paid  when  due.  Such  amounts,  interest  and  penalties when
   18  collected by the state tax commission shall be deposited into the gener-
   19  al fund of the state treasury.] ON APRIL FIRST OF EACH YEAR, THE  AMOUNT
   20  OF TICKET REMAINING UNCLAIMED FROM THE PRIOR YEAR MAY BE USED FOR CORPO-
   21  RATE PURPOSES.
   22    S 4. Paragraph b of subdivision 3 of section 1009 of the racing, pari-
   23  mutuel  wagering  and breeding law, as amended by chapter 18 of the laws
   24  of 2008, is amended to read as follows:
   25    b. Letters of consent to the application from any regional track which
   26  is not a party to the operation of  the  proposed  theater  unless  such
   27  track is located more than [forty] TEN miles from the proposed simulcast
   28  theater;  and  a  copy  of  any agreement between the applicant and such
   29  corporation pursuant to which such consent has been  given,  subject  to
   30  the  provision  of subdivision two of section one thousand seven of this
   31  article. Notwithstanding the foregoing, the Nassau region may  apply  to
   32  locate  [one  simulcast theater] ANY FAST TRACK BETTING LOCATIONS within
   33  Nassau County without a letter of  consent  from  the  operator  of  the
   34  regional  track  [provided  the proposed simulcast theater is not within
   35  fifteen miles of the closest border of any racing facility operated by a
   36  franchised corporation].
   37    S 5. Section 503 of the racing, pari-mutuel wagering and breeding  law
   38  is amended by adding a new subdivision 14 to read as follows:
   39    14.  ON  AND  AFTER  MAY  FIRST,  TWO  THOUSAND  FIFTEEN, ANY REGIONAL
   40  OFF-TRACK BETTING CORPORATION WITH A CAPITAL RESERVE FUND IN  EXCESS  OF
   41  FIVE  MILLION DOLLARS SHALL DISBURSE ANY EXCESS FUNDS TO ITS PARTICIPAT-
   42  ING COUNTIES IN PROPORTION TO SUCH COUNTY'S POPULATION MEASURED  AGAINST
   43  THE TOTAL POPULATION OF THE REGION.
   44    S 6. Subdivision 1 of section 1012 of the racing, pari-mutuel wagering
   45  and  breeding  law,  as  amended  by chapter 174 of the laws of 2013, is
   46  amended to read as follows:
   47    1. Racing  associations  and  corporations,  franchised  corporations,
   48  off-track betting corporations and multi-jurisdictional account wagering
   49  providers  may  form  partnerships,  joint ventures, or any other affil-
   50  iations or contractual arrangement in order to further the  purposes  of
   51  this  section.  Multi-jurisdictional account wagering providers involved
   52  in such joint affiliations or contractual arrangements shall follow  the
   53  same  distributional  policy  with  respect  to retained commissions [as
   54  their in-state affiliate or contractual partner] A  MULTI-JURISDICTIONAL
   55  ACCOUNT  WAGERING  PROVIDER  DEFINED IN THIS ARTICLE; PROVIDED, HOWEVER,
   56  THAT SUCH JOINT AFFILIATION OR CONTRACTUAL ARRANGEMENT ENTERED  INTO  ON
       S. 4209                            169
    1  OR  AFTER  THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS OF TWO THOUSAND
    2  FIFTEEN WHICH AMENDED THIS SUBDIVISION SHALL BE SUBJECT  TO  THE  REVIEW
    3  AND  APPROVAL  OF  THE  NEW YORK STATE GAMING COMMISSION TO DETERMINE IF
    4  SUCH  AFFILIATION  OR CONTRACTUAL ARRANGEMENT IS IN THE BEST INTEREST OF
    5  THE RACING INDUSTRY OF THE STATE.
    6    S 7. This act shall take effect  immediately,  provided  however  that
    7  section  six  of this act shall be deemed to have been in full force and
    8  effect on and after January 1, 2014.
    9                                  PART YYY
   10    Section 1. The opening paragraph of subdivision 7 of  section  221  of
   11  the racing, pari-mutuel wagering and breeding law, as amended by chapter
   12  18 of the laws of 2008, is amended to read as follows:
   13    In  order  to  pay the costs of the insurance required by this section
   14  and by the workers' compensation law and to carry out its  other  powers
   15  and  duties  and  to  pay for any of its liabilities under section four-
   16  teen-a of the workers' compensation law,  the  New  York  Jockey  Injury
   17  Compensation  Fund, Inc. shall ascertain the total funding necessary and
   18  establish the sums that are to  be  paid  by  all  owners  and  trainers
   19  licensed  or required to be licensed under section two hundred twenty of
   20  this article, to obtain the total funding amount required  annually.  In
   21  order to provide that any sum required to be paid by an owner or trainer
   22  is  equitable,  the fund shall establish payment schedules which reflect
   23  such  factors  as  are  appropriate,  including  where  applicable,  the
   24  geographic  location  of  the  racing  corporation at which the owner or
   25  trainer participates, the duration of such participation, the amount  of
   26  any purse earnings, the number of horses involved, or such other factors
   27  as the fund shall determine to be fair, equitable and in the best inter-
   28  ests  of  racing.  In no event shall the amount deducted from an owner's
   29  share of purses exceed [one] TWO per centum. THE AMOUNT DEDUCTED FROM AN
   30  OWNER'S SHARE OF PURSES SHALL NOT EXCEED  ONE  PER  CENTUM  AFTER  APRIL
   31  FIRST,  TWO  THOUSAND SEVENTEEN. In the cases of multiple ownerships and
   32  limited racing appearances, the fund  shall  equitably  adjust  the  sum
   33  required.
   34    S 2. This act shall take effect immediately.
   35                                  PART ZZZ
   36    Section 1. Clause (E) of subparagraph 5 and clause (G) of subparagraph
   37  6  of  paragraph b of subdivision 1 of section 1016 of the racing, pari-
   38  mutuel wagering and breeding law, as amended by chapter 18 of  the  laws
   39  of 2008, are amended to read as follows:
   40    (E)  On  days  when  a franchised corporation is not conducting a race
   41  meeting and when a licensed harness track is  neither  accepting  wagers
   42  nor  displaying  the signal from an in-state thoroughbred corporation or
   43  association or an out-of-state thoroughbred track:
   44    (i) Such licensed regional harness track shall receive in lieu of  any
   45  other  payments on wagers placed at off-track betting facilities outside
   46  the special betting district on races conducted by an in-state thorough-
   47  bred racing corporation, [two  and  eight-tenths]  ONE  AND  FOUR-TENTHS
   48  percent  on regular and multiple bets during a regional meeting and [one
   49  and nine-tenths] NINETY-FIVE HUNDREDTHS percent of such bets if there is
   50  no regional meeting and [four  and  eight-tenths]  TWO  AND  FOUR-TENTHS
   51  percent  on exotic bets on days on which there is a regional meeting and
       S. 4209                            170
    1  [three and four-tenths] ONE AND SEVEN-TENTHS percent  of  such  bets  if
    2  there is no regional meeting.
    3    (ii)  Such licensed regional harness track shall receive [one and one-
    4  half] SEVENTY-FIVE HUNDREDTHS per centum on  total  regional  handle  on
    5  races conducted at out-of-state or out-of-country thoroughbred tracks.
    6    (iii)  In  those  regions  in  which  there  is more than one licensed
    7  regional harness track, if no track is accepting  wagers  or  displaying
    8  the  live  simulcast  signal  from the out-of-state track, the total sum
    9  shall be divided among the tracks in proportion to the ratio the  wagers
   10  placed on races conducted by each track bears to the corporation's total
   11  in-region  harness handle. If one or more tracks are accepting wagers or
   12  displaying the live simulcast signal, the total amount shall be  divided
   13  among  those  tracks  not  accepting  wagers or displaying the simulcast
   14  signal for an out-of-state track or in-state thoroughbred corporation or
   15  association.
   16    (G) Of the sums retained by a licensed harness facility,  [fifty]  ONE
   17  HUNDRED  percent  shall  be used exclusively for purses awarded in races
   18  conducted by such licensed facility [and  the  remaining  fifty  percent
   19  shall  be  retained  by such licensed facility for its general purposes,
   20  provided, however, that  in  a  harness  special  betting  district  the
   21  portion  of  the sums retained by a licensed harness facility to be used
   22  for purses or the methodology for calculating the amount to be used  for
   23  purses  may  be specified in a written contract between a harness racing
   24  association or corporation and  its  representative  horsemen's  associ-
   25  ation].
   26    S 2. This act shall take effect immediately.
   27                                  PART AAAA
   28    Section  1. Clause (F) of subparagraph (ii) of paragraph 1 of subdivi-
   29  sion b of section 1612 of the tax law, as amended by section 1 of part Z
   30  of chapter 59 of the laws of 2014, is amended to read as follows:
   31    (F) notwithstanding clauses (A), (B), (C), (D) and (E) of this subpar-
   32  agraph, when a vendor track, is located in Sullivan  county  and  within
   33  sixty  miles  from any gaming facility in a contiguous state such vendor
   34  fee shall, for a period of [seven] EIGHT years commencing  April  first,
   35  two  thousand  eight,  be  at  a  rate of forty-one percent of the total
   36  revenue wagered at the vendor track after payout for prizes pursuant  to
   37  this  chapter,  after which time such rate shall be as for all tracks in
   38  clause (C) of this subparagraph.
   39    S 2. This act shall take effect immediately and  shall  be  deemed  to
   40  have been in full force and effect on and after April 1, 2015.
   41                                  PART BBBB
   42    Section  1.  The section heading of section 467-b of the real property
   43  tax law, as amended by section 1 of chapter 188 of the laws of 2005,  is
   44  amended to read as follows:
   45    Tax abatement for rent-controlled and rent regulated property occupied
   46  by  senior  citizens  or  persons  with disabilities OR PERSONS PAYING A
   47  MAXIMUM RENT OR LEGAL REGULATED  RENT  WHICH  EXCEEDS  ONE-HALF  OF  THE
   48  COMBINED INCOME OF ALL MEMBERS OF THEIR HOUSEHOLD.
   49    S 2. Paragraph b of subdivision 1 of section 467-b of the real proper-
   50  ty  tax law, as amended by section 1 of chapter 188 of the laws of 2005,
   51  is amended to read as follows:
       S. 4209                            171
    1    b. "Head of the household" means a person (i) who is  sixty-two  years
    2  of  age  or  older,  or (ii) who qualifies as a person with a disability
    3  pursuant to subdivision five of this section, OR (III) WHO PAYS A  MAXI-
    4  MUM  RENT OR LEGAL REGULATED RENT WHICH EXCEEDS ONE-HALF OF THE COMBINED
    5  INCOME  OF  ALL  MEMBERS  OF  THEIR  HOUSEHOLD,  and  is entitled to the
    6  possession or to the use or occupancy of a dwelling unit;
    7    S 3. Subdivision 2 of section 467-b of the real property tax  law,  as
    8  amended  by  chapter  747  of  the  laws  of 1985, is amended to read as
    9  follows:
   10    2. The governing body of any municipal corporation is  hereby  author-
   11  ized  and  empowered  to adopt, after public hearing, in accordance with
   12  the provisions of this section, a local  law,  ordinance  or  resolution
   13  providing  for  the  abatement  of  taxes  of said municipal corporation
   14  imposed on real property containing a dwelling unit as defined herein by
   15  one of the following amounts:  (a) where the head of the household  does
   16  not  receive  a  monthly  allowance  for  shelter pursuant to the social
   17  services law, an amount not in excess of that portion of any increase in
   18  maximum rent or legal regulated rent which causes such maximum  rent  or
   19  legal  regulated  rent to exceed one-third of the combined income of all
   20  members of the household; or
   21    (b) WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS  A  PERSON  PAYING  A
   22  MAXIMUM  RENT  OR  LEGAL  REGULATED  RENT  WHICH EXCEEDS ONE-HALF OF THE
   23  COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD AND DOES NOT  RECEIVE  A
   24  MONTHLY  ALLOWANCE  FOR  SHELTER PURSUANT TO THE SOCIAL SERVICES LAW, AN
   25  AMOUNT NOT IN EXCESS OF THAT PORTION OF ANY INCREASE IN MAXIMUM RENT  OR
   26  LEGAL  REGULATED  RENT WHICH CAUSES SUCH MAXIMUM RENT OR LEGAL REGULATED
   27  RENT TO EXCEED ONE-HALF OF THE COMBINED INCOME OF  ALL  MEMBERS  OF  THE
   28  HOUSEHOLD; OR
   29    (C)  where  the head of the household receives a monthly allowance for
   30  shelter pursuant to the social services law, an amount not in excess  of
   31  that  portion  of  any  increase in maximum rent or legal regulated rent
   32  which is not covered by the maximum allowance  for  shelter  which  such
   33  person is entitled to receive pursuant to the social services law.
   34    S 4. Paragraph a of subdivision 3 of section 467-b of the real proper-
   35  ty  tax law, as amended by section 1 of part U of chapter 55 of the laws
   36  of 2014, is amended to read as follows:
   37    a. for a dwelling unit where the head of the  household  is  a  person
   38  sixty-two  years of age or older OR WHERE THE HEAD OF THE HOUSEHOLD PAYS
   39  A MAXIMUM RENT OR LEGAL REGULATED RENT WHICH  EXCEEDS  ONE-HALF  OF  THE
   40  COMBINED  INCOME OF ALL MEMBERS OF THE HOUSEHOLD, no tax abatement shall
   41  be granted if the combined income of all members of  the  household  for
   42  the income tax year immediately preceding the date of making application
   43  exceeds  four  thousand dollars, or such other sum not more than twenty-
   44  five thousand dollars beginning July first, two thousand  five,  twenty-
   45  six thousand dollars beginning July first, two thousand six, twenty-sev-
   46  en   thousand   dollars   beginning  July  first,  two  thousand  seven,
   47  twenty-eight thousand dollars beginning July first, two thousand  eight,
   48  twenty-nine  thousand  dollars  beginning July first, two thousand nine,
   49  and fifty thousand dollars beginning July first, two thousand  fourteen,
   50  as  may  be  provided  by the local law, ordinance or resolution adopted
   51  pursuant to this section, provided that when the head of  the  household
   52  retires  before the commencement of such income tax year and the date of
   53  filing the application, the income for such  year  may  be  adjusted  by
   54  excluding salary or earnings and projecting his or her retirement income
   55  over the entire period of such year.
       S. 4209                            172
    1    S 5. Paragraph d of subdivision 1 of section 467-c of the real proper-
    2  ty tax law, as separately amended by chapters 188 and 205 of the laws of
    3  2005,  and subparagraph 1 of paragraph d as amended by section 2 of part
    4  U of chapter 55 of the laws of 2014, is amended to read as follows:
    5    d.  "Eligible  head of the household" means (1) a person or his or her
    6  spouse who is sixty-two years of age or older, OR A PERSON  WHO  PAYS  A
    7  MAXIMUM  RENT  WHICH  EXCEEDS  ONE-HALF  OF  THE  COMBINED INCOME OF ALL
    8  MEMBERS OF THE HOUSEHOLD, and is entitled to the possession  or  to  the
    9  use and occupancy of a dwelling unit, provided, however, with respect to
   10  a  dwelling which was subject to a mortgage insured or initially insured
   11  by the federal government pursuant to section two  hundred  thirteen  of
   12  the  National  Housing  Act, as amended "eligible head of the household"
   13  shall be limited to that person or his or her spouse who was entitled to
   14  possession or the use and occupancy of such dwelling unit at the time of
   15  termination of such mortgage, and whose income when  combined  with  the
   16  income  of all other members of the household, does not exceed six thou-
   17  sand five hundred dollars for the taxable period, or such other sum  not
   18  less  than sixty-five hundred dollars nor more than twenty-five thousand
   19  dollars beginning July first, two  thousand  five,  twenty-six  thousand
   20  dollars  beginning  July  first, two thousand six, twenty-seven thousand
   21  dollars beginning July first, two thousand seven, twenty-eight  thousand
   22  dollars  beginning  July first, two thousand eight, twenty-nine thousand
   23  dollars beginning July first, two  thousand  nine,  and  fifty  thousand
   24  dollars  beginning July first, two thousand fourteen, as may be provided
   25  by local law; or (2) a person with  a  disability  as  defined  in  this
   26  subdivision.
   27    S 6. Subparagraph (1) of paragraph a of subdivision 3 of section 467-c
   28  of  the  real property tax law, as amended by chapter 747 of the laws of
   29  1985, is amended to read as follows:
   30    (1) where the eligible head of the household WHO IS  EITHER  SIXTY-TWO
   31  YEARS  OF  AGE OR OLDER OR IS DISABLED does not receive a monthly allow-
   32  ance for shelter pursuant to the social  services  law,  the  amount  by
   33  which  increases  in the maximum rent subsequent to such person's eligi-
   34  bility date have resulted in the maximum rent exceeding one-third of the
   35  combined income of all members of the household for the taxable period,
   36  OR WHERE THE ELIGIBLE HEAD OF THE HOUSEHOLD IS A PERSON WHO PAYS A MAXI-
   37  MUM RENT WHICH EXCEEDS ONE-HALF OF THE COMBINED INCOME OF ALL MEMBERS OF
   38  THE HOUSEHOLD DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR SHELTER  PURSUANT
   39  TO THE SOCIAL SERVICES LAW, THE AMOUNT BY WHICH INCREASES IN THE MAXIMUM
   40  RENT  SUBSEQUENT TO SUCH PERSON'S DATE HAVE RESULTED IN THE MAXIMUM RENT
   41  EXCEEDING ONE-HALF OF THE COMBINED INCOME OF ALL MEMBERS OF  THE  HOUSE-
   42  HOLD  FOR  THE  TAXABLE  PERIOD,  except  that  in no event shall a rent
   43  increase exemption  order/tax  abatement  certificate  become  effective
   44  prior to January first, nineteen hundred seventy-six; or
   45    S  7. The state shall reimburse the city of New York and other partic-
   46  ipating municipalities for 10% of the increase  between  the  amount  of
   47  real  property  tax revenue abated for the period beginning July 1, 2015
   48  and ending June 30, 2016 pursuant to the  program  expansion  where  the
   49  tenant's  maximum rent exceeds one-half of the combined income of house-
   50  hold members as established by sections one through six of this act  and
   51  the  amount that would have been abated for the period beginning July 1,
   52  2015 and ending June 30, 2016 pursuant to the  current  provisions  that
   53  were  in effect immediately prior to the additions provided in this act.
   54  Prior to any payment, the  city  and  any  participating  municipalities
   55  shall provide attestation to the director of the New York state division
   56  of the budget and the state comptroller as to the increase in the actual
       S. 4209                            173
    1  amount  of  real  property  tax  abated as a consequence of sections one
    2  through six of this act. The information contained within such  attesta-
    3  tion  may  be  subject  to the audit and verification by the state comp-
    4  troller.
    5    S 8. This act shall take effect July 1, 2015; provided however, that
    6    a.  the amendments to section 467-b of the real property tax law, made
    7  by sections one, two, three and four of this act shall be subject to the
    8  expiration and reversion of such section pursuant to section 17 of chap-
    9  ter 576 of the laws of 1974, and shall expire  and  be  deemed  repealed
   10  therewith;
   11    b.  the amendments to paragraph a of subdivision 3 of section 467-b of
   12  the real property tax law, made by section four of  this  act  shall  be
   13  subject  to  the  expiration  of such paragraph pursuant to section 4 of
   14  part U of chapter 55 of the laws of  2014,  as  amended,  and  shall  be
   15  deemed to expire therewith; and
   16    c.  the amendments to subparagraph (1) of paragraph d of subdivision 1
   17  of section 467-c of the real property tax law, made by section  five  of
   18  this  act  shall not affect the expiration of such subparagraph pursuant
   19  to chapter 55 of the laws  of  2014  and  shall  expire  and  be  deemed
   20  repealed therewith.
   21                                  PART CCCC
   22    Section  1.  The  real  property  tax  law  is amended by adding a new
   23  section 467-i to read as follows:
   24    S 467-I. TENANTS SIXTY-FIVE YEARS OF AGE OR OVER  WITHIN  MANUFACTURED
   25  HOME  PARKS.  1.  ANY  MUNICIPAL CORPORATION OR SCHOOL DISTRICT WITHIN A
   26  COUNTY WITH A POPULATION BETWEEN ONE MILLION FOUR HUNDRED  NINETY  THOU-
   27  SAND  AND ONE MILLION FIVE HUNDRED THOUSAND BASED UPON THE LATEST DECEN-
   28  NIAL FEDERAL CENSUS SHALL BE AUTHORIZED TO PROVIDE A SENIOR CITIZEN  TAX
   29  EXEMPTION  PROGRAM  FOR  SENIOR  CITIZENS  RESIDING  WITHIN MANUFACTURED
   30  HOMES, AS DEFINED BY SECTION TWO HUNDRED THIRTY-THREE OF THE REAL  PROP-
   31  ERTY  LAW,  WITHIN SUCH COUNTY, AFTER A PUBLIC HEARING THEREON, AND UPON
   32  THE ADOPTION OF A LOCAL LAW OR ORDINANCE, OR FOR A SCHOOL DISTRICT  UPON
   33  THE  ADOPTION  OF  A RESOLUTION, PROVIDING THEREFOR. SUCH PROGRAMS SHALL
   34  APPLY TO SENIOR CITIZENS SIXTY-FIVE YEARS OF AGE OR OVER, AS DEFINED  IN
   35  PARAGRAPH (A) OF SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF
   36  THIS  TITLE, WHO RESIDE IN A MANUFACTURED HOME LOCATED ON LAND FOR WHICH
   37  RESIDENTIAL RENT IS PAID AND WHOSE COMBINED INCOME DOES NOT  EXCEED  THE
   38  INCOME  STANDARD  SET  FORTH  IN  PARAGRAPH  (B)  OF SUBDIVISION FOUR OF
   39  SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE AND WITHIN ANY ADDITIONAL
   40  SPECIFIED LIMITS AS FURTHER ESTABLISHED BY SUCH LAW OR LOCAL  ORDINANCE.
   41  SUCH TAX EXEMPTION SHALL INCLUDE A PROPORTIONAL SHARE OF THE INCREASE IN
   42  ANNUAL  TAXES  LEVIED  UPON  BUILDINGS  AND  LAND WITHIN SUCH PARK. THIS
   43  AMOUNT SHALL BE CALCULATED BASED UPON THE PERCENTAGE THAT THE NUMBER  OF
   44  HOMES  QUALIFYING UNDER THIS SECTION BEARS TO THE TOTAL LOTS WITHIN SUCH
   45  PARK WHICH SHALL BE MULTIPLIED BY THE OVERALL  ANNUAL  TAX  INCREASE  ON
   46  BUILDINGS AND LAND CONSTITUTING THE COMMON AREAS OF SUCH PARK.
   47    2.  THE  ELIGIBLE  SENIOR CITIZEN SHALL APPLY EACH YEAR TO QUALIFY FOR
   48  THE EXEMPTION, PRIOR TO THE TAXABLE STATUS DATE PRESCRIBED  BY  LAW,  TO
   49  THE  APPROPRIATE  LOCAL  ASSESSOR  FOR A TAX EXEMPTION CERTIFICATE, ON A
   50  FORM  PRESCRIBED  BY  THE  COMMISSIONER.    IN  ORDER  TO  RECEIVE  SUCH
   51  EXEMPTION,  EACH APPLICANT MUST SUBMIT, AS PART OF THE APPLICATION PROC-
   52  ESS, AN ACCESSORY AGREEMENT SIGNED BY HIS OR HER MANUFACTURED HOME  PARK
   53  LANDLORD,  ATTESTING TO THE LANDLORD'S WILLINGNESS TO PARTICIPATE IN THE
   54  PROGRAM. SUCH AGREEMENT SHALL INCLUDE THE LANDLORD'S RESPONSIBILITIES TO
       S. 4209                            174
    1  (A) REDUCE THE TENANT'S RENT ON A MONTHLY BASIS BY  ONE-TWELFTH  OF  THE
    2  AMOUNT  OF  THE ANNUAL EXEMPTION GRANTED, (B) REIMBURSE, TO THE RECEIVER
    3  OF TAXES OF THE MUNICIPAL CORPORATION WHICH  GRANTED  THE  EXEMPTION,  A
    4  PRO-RATED  PORTION  OF THE TAX EXEMPTION IF HIS OR HER QUALIFYING TENANT
    5  SHOULD MOVE DURING THE TAXABLE PERIOD, AND  (C)  PERMIT  ALL  QUALIFYING
    6  TENANTS TO PARTICIPATE IN THE PROGRAM.
    7    3.  A  TAX  EXEMPTION CERTIFICATE ESTABLISHING THE AMOUNT OF EXEMPTION
    8  FOR THE TAXABLE PERIOD SHALL BE ISSUED TO EACH  SENIOR  CITIZEN  WHO  IS
    9  ELIGIBLE  BY  THE RESPECTIVE LOCAL ASSESSOR UPON REQUEST.  COPIES OF THE
   10  CERTIFICATE SHALL BE ISSUED TO THE OWNER OF THE REAL PROPERTY CONTAINING
   11  THE MANUFACTURED HOME OF THE SENIOR CITIZEN AND TO THE RECEIVER OF TAXES
   12  OF EACH MUNICIPALITY WHICH HAS  GRANTED  THE  EXEMPTION  OF  TAXES.  THE
   13  EXEMPTION  FOR THE TAX PERIOD SET IN THE TAX EXEMPTION CERTIFICATE SHALL
   14  BE DEDUCTED FROM THE TOTAL TAXES LEVIED BY THE MUNICIPALITY WHICH GRANT-
   15  ED THE EXEMPTION ON REAL PROPERTY CONTAINING THE MANUFACTURED HOME.
   16    4. ANY CONVICTION OF HAVING MADE A  WILLFUL  FALSE  STATEMENT  IN  THE
   17  APPLICATION  FOR  EXEMPTION PURSUANT TO THIS SECTION SHALL BE PUNISHABLE
   18  BY A FINE OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY  THE
   19  APPLICANT  SENIOR CITIZEN AND/OR HOMEOWNER FROM FURTHER EXEMPTIONS FOR A
   20  PERIOD OF FIVE YEARS.
   21    5. THE PROVISIONS OF THIS SECTION SHALL BE APPLICABLE TO ALL  MANUFAC-
   22  TURED  HOME  UNITS WITHIN A MANUFACTURED HOME PARK WHICH COMPLY WITH ALL
   23  RELEVANT HOUSING CODES, LOCAL LAWS OR ORDINANCES.
   24    6. ANY MUNICIPAL CORPORATION OR SCHOOL DISTRICT WITHIN A COUNTY WITH A
   25  POPULATION BETWEEN ONE MILLION FOUR  HUNDRED  NINETY  THOUSAND  AND  ONE
   26  MILLION  FIVE  HUNDRED  THOUSAND BASED UPON THE LATEST DECENNIAL FEDERAL
   27  CENSUS THAT ADOPTS SUCH PROGRAM FOR SENIOR CITIZENS RESIDING IN A  MANU-
   28  FACTURED  HOME PARK SHALL RECEIVE REIMBURSEMENT FOR THE COST OF ADMINIS-
   29  TERING THE PROGRAM FROM THE STATE OF NEW YORK.
   30    S 2. This act shall take effect January 1, 2016  and  shall  apply  to
   31  real  property  having  a taxable status date on or after such effective
   32  date.
   33                                  PART DDDD
   34    Section 1. Paragraph (b) of subdivision 3 of section 421-m of the real
   35  property tax law, as added by section 43 of part B of chapter 97 of  the
   36  laws of 2011, is amended to read as follows:
   37    (b)  Such  construction or substantial rehabilitation was commenced on
   38  or after the effective date of the local law,  ordinance  or  resolution
   39  described  in  subdivision  one  of this section, but no later than June
   40  fifteenth, two thousand [fifteen] EIGHTEEN.
   41    S 2. This act shall take effect immediately.
   42                                  PART EEEE
   43    Section 1. Paragraph 1 of subsection (e) of section 1310  of  the  tax
   44  law,  as  amended  by  section  3 of part A of chapter 56 of the laws of
   45  1998, is amended to read as follows:
   46    (1) For taxable years beginning after nineteen hundred ninety-seven, a
   47  state school tax reduction credit shall be allowed as  provided  in  the
   48  following  tables. The credit shall be allowed against the taxes author-
   49  ized by this article reduced by the credits permitted by  this  article.
   50  If  the  credit exceeds the tax as so reduced, the taxpayer may receive,
   51  and the comptroller, subject to a certificate of the commissioner, shall
   52  pay as an overpayment, without interest, the amount of such excess.  For
       S. 4209                            175
    1  purposes of this subsection, no credit shall be granted to an individual
    2  with  respect  to  whom  a deduction under subsection (c) of section one
    3  hundred fifty-one of the internal revenue code is allowable  to  another
    4  taxpayer  for the taxable year. FOR TAXABLE YEARS BEGINNING IN TWO THOU-
    5  SAND SIXTEEN AND ALL TAXABLE YEARS THEREAFTER, IN ORDER FOR  A  CITY  TO
    6  QUALIFY  ITS  RESIDENTS TO RECEIVE A CREDIT PURSUANT TO THIS SUBSECTION,
    7  THE BUDGET SO ADOPTED BY SUCH CITY SHALL NOT EXCEED THE TAX  LEVY  LIMIT
    8  PRESCRIBED BY SECTION THREE-E OF THE GENERAL MUNICIPAL LAW.
    9    S  2.  Subparagraphs  (A)  and (B) of paragraph 2 of subsection (e) of
   10  section 1310 of the tax law, as amended by section 4 of part M of  chap-
   11  ter 57 of the laws of 2009, are amended to read as follows:
   12    (A) Married individuals filing joint returns and surviving spouses. In
   13  the case of a husband and wife who make a single return jointly and of a
   14  surviving spouse:
   15       For taxable years beginning:       The credit shall be:
   16                 in 2001-2005                    $125
   17                 in 2006                         $230
   18                 in 2007-2008                    $290
   19                 in 2009 [and after]- 2014       $125
   20                 IN 2015                         $184
   21                 IN 2016                         $186
   22                 IN 2017 AND AFTER               $214
   23    (B)  All  others.  In the case of an unmarried individual, a head of a
   24  household or a married individual filing a separate return:
   25       For taxable years beginning:       The credit shall be:
   26                 in 2001-2005                    $62.50
   27                 in 2006                         $115
   28                 in 2007-2008                    $145
   29                 in 2009 [and after]- 2014       $62.50
   30                 IN 2015                         $92
   31                 IN 2016                         $94
   32                 IN 2017 AND AFTER               $107
   33    S 3. This act shall take effect immediately.
   34                                  PART FFFF
   35    Section 1.  Subsection (c) of section 612 of the tax law is amended by
   36  adding a new paragraph 42 to read as follows:
   37    (42) INTEREST ON INDEBTEDNESS INCURRED OR CONTINUED TO PAY TUITION AND
   38  FEES FOR UNDERGRADUATE EDUCATION TO THE EXTENT SUCH INTEREST IS  DEDUCT-
   39  IBLE,  IN ACCORDANCE WITH 26 U.S.C. S 221, FOR FEDERAL TAX PURPOSES, AND
   40  ONLY WHEN THE TAXPAYER'S FEDERAL ADJUSTED GROSS INCOME  IS  SEVENTY-FIVE
   41  THOUSAND  DOLLARS  OR LESS.   PROVIDED THAT NO INDIVIDUAL MAY CLAIM THIS
   42  DEDUCTION IF THEY DO NOT COMPLY WITH THE TERMS OF THEIR  LOAN  REPAYMENT
   43  PLAN.
   44    S 2. This act shall take effect immediately and shall apply to the tax
   45  year in which it takes effect, and all subsequent tax years.
   46                                  PART GGGG
   47    Section  1.  The  state finance law is amended by adding a new section
   48  99-w to read as follows:
   49    S 99-W. PUBLIC HOUSING REVITALIZATION FUND. 1. THERE IS HEREBY  ESTAB-
   50  LISHED IN THE CUSTODY OF THE STATE COMPTROLLER A SPECIAL REVENUE FUND TO
   51  BE KNOWN AS THE "PUBLIC HOUSING REVITALIZATION FUND".
       S. 4209                            176
    1    2.  THE  FUND  SHALL CONSIST OF ALL MONEYS APPROPRIATED OR TRANSFERRED
    2  THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT  TO  LAW  AND  ANY  OTHER
    3  MONEYS  TRANSFERRED  THERETO  FOR  THE  PURPOSES  OF THE FUND, INCLUDING
    4  MONEYS APPROPRIATED TO THE FUND BY THE CITY OF NEW YORK.
    5    3. MONEYS OF THE FUNDS, UPON APPROPRIATION THEREOF, SHALL BE DISBURSED
    6  BY  THE  COMMISSIONER  OF  HOUSING AND COMMUNITY RENEWAL TO THE NEW YORK
    7  CITY HOUSING AUTHORITY, IN ACCORDANCE WITH SECTION SEVENTY-SEVEN OF  THE
    8  PUBLIC  HOUSING  LAW,  FOR  CAPITAL PROJECTS ASSOCIATED WITH THE REPAIR,
    9  RECONSTRUCTION, REHABILITATION AND UPGRADE OF ANY FACILITIES OPERATED BY
   10  SUCH AUTHORITY.
   11    S 2. The public housing law is amended by adding a new section  77  to
   12  read as follows:
   13    S 77. PUBLIC HOUSING REVITALIZATION FUND. 1. NOTWITHSTANDING ANY OTHER
   14  PROVISION  OF LAW TO THE CONTRARY, THE COMMISSIONER SHALL MAKE AVAILABLE
   15  TO THE NEW YORK CITY HOUSING AUTHORITY, CONSTITUTED UNDER  SECTION  FOUR
   16  HUNDRED  ONE OF THIS CHAPTER, MONEYS FOR CAPITAL PROJECTS RELATED TO THE
   17  REPAIR, RECONSTRUCTION, REHABILITATION AND UPGRADE OF  FACILITIES  OWNED
   18  BY  THE  AUTHORITY IN ORDER TO PREVENT THE FURTHER DETERIORATION OF SUCH
   19  PROJECTS.
   20    2. SUCH MONEYS SHALL BE DISBURSED FROM THE PUBLIC HOUSING  REVITALIZA-
   21  TION FUND ESTABLISHED BY SECTION NINETY-NINE-W OF THE STATE FINANCE LAW.
   22    3.  PROVIDED,  HOWEVER,  NO  MONEYS  SHALL BE DISBURSED FROM SUCH FUND
   23  AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN UNLESS THE COMMISSIONER HAS BY
   24  THAT DATE CERTIFIED TO THE COMPTROLLER THAT HE OR  SHE  HAS  RECEIVED  A
   25  REFORM  PLAN  FROM  THE MAYOR OF THE CITY OF NEW YORK, TOGETHER WITH THE
   26  MEMBERS OF THE NEW YORK CITY HOUSING AUTHORITY LAYING OUT A PLAN TO MEET
   27  ITS CAPITAL OBLIGATIONS IN A TIMELY AND COST EFFECTIVE MANNER, INCLUSIVE
   28  OF A SPECIFIC PLAN TO:
   29    A. DECENTRALIZE MAINTENANCE AND REPAIR STAFF AND ENSURE ADEQUATE STAFF
   30  AT EACH PROPERTY;
   31    B. REDESIGN MAINTENANCE AND REPAIR POLICIES  TO  CUT  CRITICAL  REPAIR
   32  PROJECT TIMELINES BY FIFTY PERCENT;
   33    C.  ENSURE  THAT  ALL PROCUREMENTS ARE OPEN, TRANSPARENT AND ADHERE TO
   34  PUBLIC AUTHORITIES REFORM ACT BEST PRACTICES, AND SHALL REDUCE THE  TIME
   35  TO THE FINAL AWARD BY FIFTY PERCENT;
   36    D.   IMPROVE   CUSTOMER   SERVICE  TO  PROVIDE  A  MORE  RELIABLE  AND
   37  USER-FRIENDLY EXPERIENCE TO BOTH RESIDENTS AND APPLICANTS; AND
   38    E. DEVELOP A LONG-TERM FINANCIAL PLAN, INCLUDING A  FIVE-YEAR  CAPITAL
   39  PLAN UPDATED BI-ANNUALLY, WITH IDENTIFIED SOURCES OF FUNDING.
   40    4.  ANY  REFORM PLAN ESTABLISHED PURSUANT TO SUBDIVISION THREE OF THIS
   41  SECTION SHALL BE PROVIDED UPON ADOPTION TO THE MEMBERS OF THE  NEW  YORK
   42  CITY  COUNCIL  FOR  REVIEW  AND  COMMENT  BY THE RESPECTIVE SUBCOMMITTEE
   43  ASSIGNED TO SUCH AUTHORITY PURSUANT TO SUBDIVISION A OF SECTION  TWENTY-
   44  NINE  OF  THE  NEW YORK CITY CHARTER.   ADDITIONALLY, SUCH PLAN SHALL BE
   45  PROVIDED UPON ADOPTION TO THE COMMITTEE CHAIR FOR  THE  NEW  YORK  STATE
   46  ASSEMBLY STANDING COMMITTEE FOR HOUSING, AND THE COMMITTEE CHAIR FOR THE
   47  NEW  YORK  STATE SENATE STANDING COMMITTEE FOR HOUSING, CONSTRUCTION AND
   48  COMMUNITY DEVELOPMENT.
   49    S 3. Subdivision a of section 29 of the  New  York  city  charter,  as
   50  added  by  a  vote  of the people of the city of New York at the general
   51  election held in November 1989, is amended to read as follows:
   52    a. The council, acting as a committee of the whole, and each  standing
   53  or special committee of the council, through hearings or otherwise:
   54    1.  [may] MAY investigate any matters within its jurisdiction relating
   55  to the property, affairs, or government of the city  or  of  any  county
   56  within the city, or to any other powers of the council, or to the effec-
       S. 4209                            177
    1  tuation of the purposes or provisions of this charter or any laws relat-
    2  ing to the city or to any county within the city.
    3    2.  [shall]  SHALL review on a regular and continuous basis the activ-
    4  ities of the agencies of the city, including  their  service  goals  and
    5  performance  and  management efficiency.   Each unit of appropriation in
    6  the adopted budget of the city shall be assigned to a  standing  commit-
    7  tee.    Each  standing  committee of the council shall hold at least one
    8  hearing each year relating to the activities of  each  of  the  agencies
    9  under its jurisdiction.
   10    3.  SHALL  REVIEW  ON A REGULAR AND CONTINUOUS BASIS THE ACTIVITIES OF
   11  ANY PUBLIC AUTHORITY WHERE A MAJORITY OF APPOINTMENTS TO  THE  BOARD  OF
   12  SUCH  AUTHORITY ARE MADE BY THE MAYOR OF THE CITY OF NEW YORK, INCLUDING
   13  THE SERVICE GOALS, PERFORMANCE AND MANAGEMENT EFFICIENCY OF SUCH AUTHOR-
   14  ITY. EACH SUCH AUTHORITY SHALL BE ASSIGNED TO A STANDING COMMITTEE. EACH
   15  STANDING COMMITTEE OF THE COUNCIL SHALL HOLD AT LEAST ONE  HEARING  EACH
   16  YEAR  RELATING TO THE ACTIVITIES OF EACH SUCH AUTHORITY UNDER ITS JURIS-
   17  DICTION.
   18    S 4. This act shall take effect  immediately;  provided  however  that
   19  sections  one  and  two of this act shall take effect on the one hundred
   20  twentieth day after this act shall become a law;  and  provided  further
   21  that  section  three  of this act shall take effect on the thirtieth day
   22  after it shall have become a law.
   23    S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
   24  sion, section or part of this act shall be  adjudged  by  any  court  of
   25  competent  jurisdiction  to  be invalid, such judgment shall not affect,
   26  impair, or invalidate the remainder thereof, but shall  be  confined  in
   27  its  operation  to the clause, sentence, paragraph, subdivision, section
   28  or part thereof directly involved in the controversy in which such judg-
   29  ment shall have been rendered. It is hereby declared to be the intent of
   30  the legislature that this act would  have  been  enacted  even  if  such
   31  invalid provisions had not been included herein.
   32    S  3.  This  act shall take effect immediately provided, however, that
   33  the applicable effective date of Parts A through GGGG this act shall  be
   34  as specifically set forth in the last section of such Parts.