NY State Senate Bill 2011-S4527

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 04, 2012	referred to investigations and government operations
Apr 15, 2011	print number 4527a
Apr 15, 2011	amend and recommit to investigations and government operations
Apr 11, 2011	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2011-S4527 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §28, Tax L; amd Part V §8, Chap 62 of 2006

2011-S4527 - Summary

Relates to the empire state commercial production tax credit.

2011-S4527 - Sponsor Memo

                                BILL NUMBER:S4527

TITLE OF BILL:
An act
to amend the tax law, in relation
to empire state commercial production
tax credit; and to amend section 8 of part V of chapter 62 of the laws
of 2006 amending the tax law relating to the empire state commercial
production tax credit

PURPOSE OF BILL:
This bill would increase the current tax credit
program from $7 million to $10 million, eliminate the sunset
provision in the current program and allow for flexibility in
accessing the three categories of tax credits.

SUMMARY OF SPECIFIC PROVISIONS:
Section one amends paragraph 2 of subdivision (a) of section 28 of the
tax law by increasing the total dollars in tax credits from $7 to $10
million. Section one also provides that, wherever there is any money
remaining for the annual tax credit disbursement, such money shall be
disbursed to all eligible production companies on a pro rata basis.

Section two amends section 8 of part V of a chapter of the laws of 2006
amending the tax law by increasing the aggregate amount of tax
credits allowed under the tax law from $3 million to $4.5 million.

Section three provides an immediate effective date, with applicability
to taxable years beginning on and after January 1, 2011.

JUSTIFICATION:
New York State offers a fully refundable tax credit, known as the
Empire State Commercial Production Tax Credit, to qualified
commercial production companies shooting commercials within the
State. The credit is available to companies that are directly
responsible for the payment of direct production expenses and are the
signatory to contracts with the payroll service, facilities, vendors,
etc. utilized in the production of commercials.

This essential credit, which lured business back to New York State
after losing it to competing tax credits in New Jersey and
Connecticut, expires in 2011. If this credit were to sunset, it would
be an economic detriment to New York State, as it brings jobs and tax
revenue to the State of New York and keeps New York competitive in
the commercial production industry.

Since the creation of this credit, commercial filming in New York
State has shown improvement. In 2005 (prior to the existence of the
tax credit), 12% of shoot days took place in New York.
Data collected in 2010 shows that 16% of all shoot days now take place
in New York, an increase that is attributed to the formation of the
Empire State Commercial Production Tax Credit.

PRIOR LEGISLATIVE HISTORY:
New Bill.


FISCAL IMPLICATIONS:

This legislation will create new jobs in the State.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2011.

2011-S4527 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4527

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 11, 2011
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in  relation  to  empire  state  commercial
  production  tax credit; and to amend section 8 of part V of chapter 62
  of the laws of 2006 amending the tax law relating to the empire  state
  commercial production tax credit

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 2 of subdivision (a) of section  28  of  the  tax
law,  as amended by chapter 300 of the laws of 2007, subparagraph (i) as
amended by chapter 448 of the laws  of  2009,  is  amended  to  read  as
follows:
  (2)  The  state  has annually [seven] TEN million dollars in total tax
credits to disburse to all eligible commercial production companies. The
seven million dollars in total tax credits shall be allocated  according
to subparagraphs (i), (ii) [and], (iii) AND (IV) of this paragraph:
  (i) The state annually will disburse [three] FOUR AND ONE-HALF million
of  the  total  [seven]  TEN  million  in  tax  credits  to all eligible
production companies and the amount of the credit shall be  the  product
(or pro rata share of the product, in the case of a member of a partner-
ship)  of  twenty  percent  of  the  qualified  production costs paid or
incurred in the production of a qualified commercial, provided that  the
qualified  production costs paid or incurred are attributable to the use
of tangible property or the performance of services within the state  in
the  production  of  such  qualified commercial. To be eligible for said
credit the total qualified production costs of  a  qualified  production
company  must  be  greater  in the aggregate during the current calendar
year than the average of the three previous years for which  the  credit
was applied. Provided, however, that until a qualified production compa-
ny  has  established  a  three year history, the credit will be based on

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10632-01-1

S. 4527                             2

either the previous year or the  average  of  the  two  previous  years,
whichever  period is longer for the qualified production company seeking
the credit. If the qualified production company has  never  applied  for
the  growth  credit,  the  previous year's data will be used to create a
benchmark. The tax credit shall be applied only to  the  amount  of  the
total  qualified  production costs of the current calendar year that are
greater than the total amount of production  costs  of  the  appropriate
measurement  period  as  described  in this subparagraph. The tax credit
must be distributed to eligible  production  companies  on  a  pro  rata
basis,  provided,  however,  that  no  such qualified production company
shall receive more than three hundred thousand dollars annually for such
credit. The credit shall be allowed for the taxable year  in  which  the
production of such qualified commercial is completed.
  (ii)  The  state  annually  will  disburse  [three]  FOUR AND ONE-HALF
million of the total [seven] TEN million in tax credits to all  eligible
production companies who film or record qualified commercials within the
metropolitan  commuter  transportation  district  as  defined in section
twelve hundred sixty-two of the public authorities law.  The  amount  of
the  credit  shall  be the product (or pro rata share of the product, in
the case of a member of a partnership) of five percent of the  qualified
production  costs  paid  or  incurred  in  the production of a qualified
commercial,  provided  that  the  qualified  production  costs  paid  or
incurred  are  attributable  to  the  use  of  tangible  property or the
performance of services within the state in the production of such qual-
ified commercial. To be eligible for said  credit  the  total  qualified
production  costs of a qualified production company must be greater than
five hundred thousand dollars in the aggregate during the calendar year.
Such credit will be applied to qualified production costs exceeding five
hundred thousand dollars in a calendar year.
  (iii) The state annually  will  disburse  one  million  of  the  total
[seven]  TEN million in tax credits to all eligible production companies
who film or record a qualified commercial outside  of  the  metropolitan
commuter  transportation  district  as defined in section twelve hundred
sixty-two of the public authorities law. The amount of the credit  shall
be  the  product  (or  pro  rata  share of the product, in the case of a
member of a partnership) of five percent  of  the  qualified  production
costs  paid  or  incurred  in  the production of a qualified commercial,
provided that the  qualified  production  costs  paid  or  incurred  are
attributable  to  the  use  of  tangible  property or the performance of
services within the state in the production of  such  qualified  commer-
cial.  To  be  eligible  for  said credit the total qualified production
costs of a qualified production company must be greater than two hundred
thousand dollars in the aggregate during the calendar year. Such  credit
will  be  applied  to  qualified  production costs exceeding two hundred
thousand dollars in a calendar year.
  (IV) PROVIDED, HOWEVER, IF THERE IS ANY MONEY REMAINING FOR THE ANNUAL
TAX CREDIT DISBURSEMENT AS DESCRIBED IN SUBPARAGRAPH (III) OF THIS PARA-
GRAPH, SUCH MONEY SHALL BE DISBURSED TO ALL ELIGIBLE  PRODUCTION  COMPA-
NIES  SATISFYING THE CRITERIA SET FORTH IN SUBPARAGRAPHS (I) AND (II) OF
THIS PARAGRAPH ON A PRO RATA BASIS.
  S 2. Section 8 of part V of chapter 62 of the laws  of  2006  amending
the tax law relating to the empire state commercial production tax cred-
it,  as  amended  by chapter 440 of the laws of 2006, subdivision (d) as
amended by chapter 300 of the laws  of  2007,  is  amended  to  read  as
follows:

S. 4527                             3

  S  8. Maximum amount of credits. (a) The aggregate amount of tax cred-
its allowed under subparagraph (i) of paragraph 2 of subdivision (a)  of
section 28, subdivision 38 of section 210 and subsection (jj) of section
606  of the tax law in any calendar year shall be $[3] 4.5 million. Such
aggregate  amount of credits shall be allocated by the governor's office
for motion picture and television development among taxpayers on  a  pro
rata basis.  Such office shall establish by rules and regulations a date
certain  on  which  the  taxpayers eligible for such pro rata allocation
shall be determined.
  (b) The aggregate amount of tax  credits  allowed  under  subparagraph
(ii)  of paragraph 2 of subdivision (a) of section 28, subdivision 38 of
section 210 and subsection (jj) of section 606 of the  tax  law  in  any
calendar  year shall be $[3] 4.5 million. Such aggregate amount of cred-
its shall be allocated by the governor's office for motion  picture  and
television development among taxpayers on a pro rata basis. If the total
amount  of  allocated credits applied for in any particular year exceeds
the aggregate amount of tax credits allowed for  such  year  under  this
section,  such excess shall be treated as having been applied for on the
first day of the subsequent year.
  (c) The aggregate amount of tax  credits  allowed  under  subparagraph
(iii) of paragraph 2 of subdivision (a) of section 28, subdivision 38 of
section  210  and  subsection  (jj) of section 606 of the tax law in any
calendar year shall be $1 million.  Such  aggregate  amount  of  credits
shall be allocated by the governor's office for motion picture and tele-
vision  development  among  taxpayers  on a pro rata basis. If the total
amount of allocated credits applied for in any particular  year  exceeds
the  aggregate  amount  of  tax credits allowed for such year under this
section, such excess shall be treated as having been applied for on  the
first day of the subsequent year.
  (d)  The  aggregate  amount  of  tax  credits  allowed pursuant to the
authority of subdivision (c) of section 1201-a  of the tax  law  in  any
calendar  year shall be $[3] 4.5 million for 2007 through 2011 allocated
equally to the credit substantially identical to credits  allowed  under
subparagraphs  (i) and (ii) of paragraph 2 of section 28 of the tax law.
Such aggregate amount of credits  shall  be  allocated  by  the  mayor's
office  of  film, theater and broadcasting among taxpayers on a pro rata
basis. Such credits shall be allocated in amounts to  be  determined  by
the city via local law and such credits shall be substantially identical
to  credits  allowed  under subparagraphs (i) and (ii) of paragraph 2 of
subdivision (a) of section 28 of the tax law.  Provided however  nothing
herein  shall preclude the city via local law from allocating its entire
annual amount of credits  to  one  category  of  credits  allowed  under
subparagraph (i) or (ii) of paragraph 2 of subdivision (a) of section 28
of the tax law.
  (e)  The  New  York  state commissioner of economic development, after
consulting with the New York state commissioner of taxation and finance,
the New York city commissioner of finance  and  the  mayor's  office  of
film,  theater  and broadcasting shall promulgate regulations by October
31, 2006 to establish procedures for the allocation of  tax  credits  as
required  by  subdivisions  (a), (b) and (c) of this section. Such rules
and regulations shall  include  provisions  describing  the  application
process,  the due dates for such applications, the standards which shall
be used to evaluate the applications, the  documentation  that  will  be
provided  to  taxpayers to substantiate to the New York state department
of taxation and finance or the New York city department of  finance  the
amount  of  tax  credits  allocated  to  such  taxpayers, and such other

S. 4527                             4

provisions as are deemed necessary and appropriate. Notwithstanding  any
other  provisions  to the contrary in the state administrative procedure
act or the city administrative procedure act, such rules and regulations
may  be  adopted on an emergency basis if necessary to meet such October
31, 2006 deadline.
  S 3. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2011;  provided,  however,  that
the  amendments  to  paragraph 2 of subdivision (a) of section 28 of the
tax law made by section one of this act shall not affect the  repeal  of
such section and shall be deemed repealed therewith.

2011-S4527A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §28, Tax L; amd Part V §8, Chap 62 of 2006

2011-S4527A (ACTIVE) - Summary

Relates to the empire state commercial production tax credit.

2011-S4527A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4527A

TITLE OF BILL:
An act
to amend the tax law, in relation
to empire state commercial production
tax credit; and to amend section 8 of part V of chapter 62 of the laws
of 2006 amending the tax law relating to the empire state commercial
production tax credit

PURPOSE OF BILL:
This bill would increase the current tax credit program from $7 million
to $10 million, eliminate the sunset provision in the current program
and allow for flexibility in accessing the three categories of tax
credits.

SUMMARY OF SPECIFIC PROVISIONS:
Section one amends paragraph 2 of subdivision (a) of section 28 of the
tax law by increasing the total dollars in tax credits from $7 to $10
million. section one also provides that, wherever there is any money
remaining for the annual tax credit disbursement, such money shall be
disbursed to all eligible production companies on a pro rata basis.

Section two amends section 8 of part V of a chapter of the laws of
2006 amending the tax law by increasing the aggregate amount of tax
credits allowed under the tax law from $3 million to $4.5 million.

Section three provides an immediate effective date, with applicability
to taxable years beginning on and after January 1, 2011.

JUSTIFICATION:
New York state offers a fully refundable tax credit, known as the
Empire state Commercial production Tax Credit, to qualified
commercial production companies shooting commercials within the
state. The credit is available to companies that are directly
responsible for the payment of direct production expenses and are the
signatory to contracts with the payroll service, facilities, vendors,
etc. utilized in the production of commercials.

This essential credit, which lured business back to New York state
after losing it to competing tax credits in New Jersey and
Connecticut, expires in 2011. If this credit were to sunset, it would
be an economic detriment to New York State, as it brings jobs and tax
revenue to the State of New York and keeps New York competitive in
the commercial production industry.

Since the creation of this credit, commercial filming in New York
State has shown improvement. In 2005 (prior to the existence of the
tax credit), 12% of shoot days took place in New York. Data collected
in 2010 shows that 16% of all shoot days now take place in New York,
an increase that is attributed to the formation of the Empire state
commercial production Tax Credit.

PRIOR LEGISLATIVE HISTORY:
New Bill.


FISCAL IMPLICATIONS:
This legislation will create new jobs in the State.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2011.

2011-S4527A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4527--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 11, 2011
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  tax law, in relation to empire state commercial
  production tax credit; and to amend section 8 of part V of chapter  62
  of  the laws of 2006 amending the tax law relating to the empire state
  commercial production tax credit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph  2  of subdivision (a) of section 28 of the tax
law, as amended by chapter 300 of the laws of 2007, subparagraph (i)  as
amended  by  chapter  448  of  the  laws  of 2009, is amended to read as
follows:
  (2) The state has annually [seven] TEN million dollars  in  total  tax
credits  to  disburse  to  all eligible commercial production companies.
The [seven] TEN million dollars in total tax credits shall be  allocated
according to subparagraphs (i), (ii) [and], (iii) AND (IV) of this para-
graph:
  (i) The state annually will disburse [three] FOUR AND ONE-HALF million
of  the  total  [seven]  TEN  million  in  tax  credits  to all eligible
production companies and the amount of the credit shall be  the  product
(or pro rata share of the product, in the case of a member of a partner-
ship)  of  twenty  percent  of  the  qualified  production costs paid or
incurred in the production of a qualified commercial, provided that  the
qualified  production costs paid or incurred are attributable to the use
of tangible property or the performance of services within the state  in
the  production  of  such  qualified commercial. To be eligible for said
credit the total qualified production costs of  a  qualified  production
company  must  be  greater  in the aggregate during the current calendar
year than the average of the three previous years for which  the  credit

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10632-02-1

S. 4527--A                          2

was applied. Provided, however, that until a qualified production compa-
ny  has  established  a  three year history, the credit will be based on
either the previous year or the  average  of  the  two  previous  years,
whichever  period is longer for the qualified production company seeking
the credit. If the qualified production company has  never  applied  for
the  growth  credit,  the  previous year's data will be used to create a
benchmark. The tax credit shall be applied only to  the  amount  of  the
total  qualified  production costs of the current calendar year that are
greater than the total amount of production  costs  of  the  appropriate
measurement  period  as  described  in this subparagraph. The tax credit
must be distributed to eligible  production  companies  on  a  pro  rata
basis,  provided,  however,  that  no  such qualified production company
shall receive more than three hundred thousand dollars annually for such
credit. The credit shall be allowed for the taxable year  in  which  the
production of such qualified commercial is completed.
  (ii)  The  state  annually  will  disburse  [three]  FOUR AND ONE-HALF
million of the total [seven] TEN million in tax credits to all  eligible
production companies who film or record qualified commercials within the
metropolitan  commuter  transportation  district  as  defined in section
twelve hundred sixty-two of the public authorities law.  The  amount  of
the  credit  shall  be the product (or pro rata share of the product, in
the case of a member of a partnership) of five percent of the  qualified
production  costs  paid  or  incurred  in  the production of a qualified
commercial,  provided  that  the  qualified  production  costs  paid  or
incurred  are  attributable  to  the  use  of  tangible  property or the
performance of services within the state in the production of such qual-
ified commercial. To be eligible for said  credit  the  total  qualified
production  costs of a qualified production company must be greater than
five hundred thousand dollars in the aggregate during the calendar year.
Such credit will be applied to qualified production costs exceeding five
hundred thousand dollars in a calendar year.
  (iii) The state annually  will  disburse  one  million  of  the  total
[seven]  TEN million in tax credits to all eligible production companies
who film or record a qualified commercial outside  of  the  metropolitan
commuter  transportation  district  as defined in section twelve hundred
sixty-two of the public authorities law. The amount of the credit  shall
be  the  product  (or  pro  rata  share of the product, in the case of a
member of a partnership) of five percent  of  the  qualified  production
costs  paid  or  incurred  in  the production of a qualified commercial,
provided that the  qualified  production  costs  paid  or  incurred  are
attributable  to  the  use  of  tangible  property or the performance of
services within the state in the production of  such  qualified  commer-
cial.  To  be  eligible  for  said credit the total qualified production
costs of a qualified production company must be greater than two hundred
thousand dollars in the aggregate during the calendar year. Such  credit
will  be  applied  to  qualified  production costs exceeding two hundred
thousand dollars in a calendar year.
  (IV) PROVIDED, HOWEVER, IF THERE IS ANY MONEY REMAINING FOR THE ANNUAL
TAX CREDIT DISBURSEMENT AS DESCRIBED IN SUBPARAGRAPH (III) OF THIS PARA-
GRAPH, SUCH MONEY SHALL BE DISBURSED TO ALL ELIGIBLE  PRODUCTION  COMPA-
NIES  SATISFYING THE CRITERIA SET FORTH IN SUBPARAGRAPHS (I) AND (II) OF
THIS PARAGRAPH ON A PRO RATA BASIS.
  S 2. Section 8 of part V of chapter 62 of the laws  of  2006  amending
the tax law relating to the empire state commercial production tax cred-
it,  as  amended  by chapter 440 of the laws of 2006, subdivision (d) as

S. 4527--A                          3

amended by chapter 300 of the laws  of  2007,  is  amended  to  read  as
follows:
  S  8. Maximum amount of credits. (a) The aggregate amount of tax cred-
its allowed under subparagraph (i) of paragraph 2 of subdivision (a)  of
section 28, subdivision 38 of section 210 and subsection (jj) of section
606  of the tax law in any calendar year shall be $[3] 4.5 million. Such
aggregate amount of credits shall be allocated by the governor's  office
for  motion  picture and television development among taxpayers on a pro
rata basis.  Such office shall establish by rules and regulations a date
certain on which the taxpayers eligible for  such  pro  rata  allocation
shall be determined.
  (b)  The  aggregate  amount  of tax credits allowed under subparagraph
(ii) of paragraph 2 of subdivision (a) of section 28, subdivision 38  of
section  210  and  subsection  (jj) of section 606 of the tax law in any
calendar year shall be $[3] 4.5 million. Such aggregate amount of  cred-
its  shall  be allocated by the governor's office for motion picture and
television development among taxpayers on a pro rata basis. If the total
amount of allocated credits applied for in any particular  year  exceeds
the  aggregate  amount  of  tax credits allowed for such year under this
section, such excess shall be treated as having been applied for on  the
first day of the subsequent year.
  (c)  The  aggregate  amount  of tax credits allowed under subparagraph
(iii) of paragraph 2 of subdivision (a) of section 28, subdivision 38 of
section 210 and subsection (jj) of section 606 of the  tax  law  in  any
calendar  year  shall  be  $1  million. Such aggregate amount of credits
shall be allocated by the governor's office for motion picture and tele-
vision development among taxpayers on a pro rata  basis.  If  the  total
amount  of  allocated credits applied for in any particular year exceeds
the aggregate amount of tax credits allowed for  such  year  under  this
section,  such excess shall be treated as having been applied for on the
first day of the subsequent year.
  (d) The aggregate amount  of  tax  credits  allowed  pursuant  to  the
authority  of  subdivision  (c) of section 1201-a  of the tax law in any
calendar year shall be $[3] 4.5 million for 2007 through 2011  allocated
equally  to  the credit substantially identical to credits allowed under
subparagraphs (i) and (ii) of paragraph 2 of section 28 of the tax  law.
Such  aggregate  amount  of  credits  shall  be allocated by the mayor's
office of film, theater and broadcasting among taxpayers on a  pro  rata
basis.  Such  credits  shall be allocated in amounts to be determined by
the city via local law and such credits shall be substantially identical
to credits allowed under subparagraphs (i) and (ii) of  paragraph  2  of
subdivision  (a) of section 28 of the tax law.  Provided however nothing
herein shall preclude the city via local law from allocating its  entire
annual  amount  of  credits  to  one  category  of credits allowed under
subparagraph (i) or (ii) of paragraph 2 of subdivision (a) of section 28
of the tax law.
  (e) The New York state commissioner  of  economic  development,  after
consulting with the New York state commissioner of taxation and finance,
the  New  York  city  commissioner  of finance and the mayor's office of
film, theater and broadcasting shall promulgate regulations  by  October
31,  2006  to  establish procedures for the allocation of tax credits as
required by subdivisions (a), (b) and (c) of this  section.  Such  rules
and  regulations  shall  include  provisions  describing the application
process, the due dates for such applications, the standards which  shall
be  used  to  evaluate  the applications, the documentation that will be
provided to taxpayers to substantiate to the New York  state  department

S. 4527--A                          4

of  taxation  and finance or the New York city department of finance the
amount of tax credits  allocated  to  such  taxpayers,  and  such  other
provisions  as are deemed necessary and appropriate. Notwithstanding any
other  provisions  to the contrary in the state administrative procedure
act or the city administrative procedure act, such rules and regulations
may be adopted on an emergency basis if necessary to meet  such  October
31, 2006 deadline.
  S 3. This act shall take effect immediately and shall apply to taxable
years  beginning  on  and after January 1, 2011; provided, however, that
the amendments to paragraph 2 of subdivision (a) of section  28  of  the
tax  law  made by section one of this act shall not affect the repeal of
such section and shall be deemed repealed therewith.

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Senate Bill S4527

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2011-S4527 - Details

2011-S4527 - Summary

2011-S4527 - Sponsor Memo

2011-S4527 - Bill Text download pdf

2011-S4527A (ACTIVE) - Details

2011-S4527A (ACTIVE) - Summary

2011-S4527A (ACTIVE) - Sponsor Memo

2011-S4527A (ACTIVE) - Bill Text download pdf

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Senate Bill S4527

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Sponsored By

Martin J. Golden

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2011-S4527 - Details

2011-S4527 - Summary

2011-S4527 - Sponsor Memo

2011-S4527 - Bill Text download pdf

2011-S4527A (ACTIVE) - Details

2011-S4527A (ACTIVE) - Summary

2011-S4527A (ACTIVE) - Sponsor Memo

2011-S4527A (ACTIVE) - Bill Text download pdf

Comments