NY State Senate Bill 2013-S6248

Senate Bill S6248

Signed By Governor

2013-2014 Legislative Session

Amends chapter 508 of the laws of 2013 relating to eligible years for payment in lieu of taxes for certain agreements

download bill text pdf

Archive: Last Bill Status - Signed by Governor

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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 22, 2014	signed chap.145
Jul 11, 2014	delivered to governor
Jun 02, 2014	returned to senate passed assembly
May 28, 2014	ordered to third reading cal.723 substituted for a9390
Jan 23, 2014	referred to ways and means
Jan 22, 2014	delivered to assembly passed senate
Jan 13, 2014	ordered to third reading cal.11
Jan 08, 2014	referred to rules

Votes

- Jan 22, 2014 - Floor Vote
  S6248
  
  59
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jan 22, 2014
      
      aye (59)
      
      Addabbo Jr.
      
      Avella
      
      Ball
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Diaz
      
      Dilan
      
      Espaillat
      
      Farley
      
      Felder
      
      Flanagan
      
      Gallivan
      
      Gianaris
      
      Gipson
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Hoylman-Sigal
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      O'Brien
      
      O'Mara
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sampson
      
      Sanders Jr.
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Tkaczyk
      
      Valesky
      
      Young
      
      Zeldin
      
      excused (2)
      
      DeFrancisco
      
      Libous
  Jan 13, 2014 - Rules Committee Vote
  S6248
  
  21
  
  Aye
  
  1
  
  Nay
  
  1
  
  Aye with Reservations
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jan 13, 2014
      
      aye (21)
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      Dilan
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Gianaris
      
      Hannon
      
      Hassell-Thompson
      
      LaValle
      
      Larkin
      
      Libous
      
      Marcellino
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      Seward
      
      Skelos
      
      Stewart-Cousins
      
      Valesky
      
      nay (1)
      
      Krueger
      
      aye wr (1)
      
      Perkins
      
      absent (1)
      
      Parker

2013-S6248 (ACTIVE) - Details

See Assembly Version of this Bill:: A9390
Law Section:: Taxation
Laws Affected:: Amd §2, Chap 508 of 2013

2013-S6248 (ACTIVE) - Summary

Relates to eligible years for payment in lieu of taxes for certain agreements.

2013-S6248 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S6248

TITLE OF BILL:  An act to amend  chapter 508 of the laws of 2013,
relating to a certain agreement for a payment in lieu of taxes, in
relation to eligible years for payments in lieu of taxes

PURPOSE:

Chapter amendment for Senate Bill S.4753

SUMMARY OF PROVISIONS:

Amends Section 2 to say this act shall take effect immediately and
shall apply only to taxable years beginning on and after January 1,
2008 and ending on or before December 31, 2012.

JUSTIFICATION:

Qualified Empire Zone Enterprises (QEZE) are vital businesses within
our communities that encourage job growth and foster economic
development. As an incentive to participate, these entities qualify
for tax exemptions and refunds. For example, under New York State tax
law, a QEZE tenant that is responsible for property taxes under its
lease is eligible for a refund for paid property taxes. Payments by a
lessee made pursuant to a PILOT agreement qualify as property taxes
that are eligible for this refund.

A recent policy shift within the New York State Department of Tax and
Finance (NYSDTF) regarding this type of agreement denied credit to
this lessee as a result of the business not being a party to the PILOT
agreement between the landlord and tax jurisdiction. As a result, the
lessee that had been approved for the tax credit, had paid taxes
consistent with their lease agreements, and had been audited by the
state during the relevant time period, was assessed for credits
awarded in prior years. This business is now being assessed for
credits awarded in prior years from 2008 to 2010.

This entity has complied with the spirit of the law, and has relied on
the tax credit as a significant component of its budget. This business
also proactively changed its PILOT agreement in order to comply moving
forward, and should not be penalized for a change in policy within the
NYSDTF that would have been followed if it had been policy all along.

PRIOR LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately and shall be deemed to have
been in full force and effect on and after the date Chapter 508 of the
laws of 2013 took effect.

2013-S6248 (ACTIVE) - Bill Text download pdf

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

                                  6248

                            I N  S E N A T E

                               (PREFILED)

                             January 8, 2014
                               ___________

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

AN ACT to amend  chapter 508 of the laws of 2013, relating to a  certain
  agreement  for  a  payment  in  lieu of taxes, in relation to eligible
  years for payments in lieu of taxes

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

  Section  1. Section 2 of chapter 508 of the laws of 2013 relating to a
certain agreement for a payment in lieu of taxes is amended to  read  as
follows:
  S  2.  This  act shall take effect immediately and shall apply ONLY to
taxable years beginning on and after January 1, 2008 AND  ENDING  ON  OR
BEFORE DECEMBER 31, 2012.
  S  2.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after the date chapter 508  of
the laws of 2013 took effect.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13464-01-4

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