S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1153--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              January 7, 2021
                                ___________
 
 Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Health  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to  amend  the  public  health law, in relation to creating the
   medical professionals across rural New York state student loan  repay-
   ment fund pilot program
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The public health law is amended by adding  a  new  article
 29-J to read as follows:
 
                               ARTICLE 29-J
      MEDICAL PROFESSIONALS ACROSS RURAL NEW YORK STATE STUDENT LOAN
                              REPAYMENT FUND
 SECTION 2999-JJ. CREATION OF FUND AND COOPERATING AGENCIES.
         2999-KK. ADMINISTRATION OF FUNDS.
         2999-LL. ADMINISTRATION AGREEMENT.
         2999-MM. RESPONSIBILITIES UPON EFFECTIVE DATE OF AGREEMENT.
         2999-NN. DOCUMENTATION.
         2999-OO. COMMITMENT.
         2999-PP. PARTICIPATING PROFESSIONALS.
         2999-QQ. COMPENSATION.
         2999-RR. CONTINUED QUALIFICATION.
         2999-SS. CONDITIONS BARRING PARTICIPATION.
         2999-TT. MINIMUM QUALIFICATIONS FOR PARTICIPATION.
         2999-UU. APPLICATION CRITERIA.
         2999-VV. HEALTHCARE PROVIDER SCORING AND COHORT SIZE.
         2999-WW. ANNOUNCEMENT OF RESULTS.
         2999-XX. PAYMENTS AND DEFAULT.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04471-02-1
              

 S. 1153--A                          2

   §  2999-JJ. CREATION OF FUND AND COOPERATING AGENCIES. THE DEPARTMENT,
 WITHIN AMOUNTS APPROPRIATED, SHALL ESTABLISH THE  MEDICAL  PROFESSIONALS
 ACROSS  RURAL  NEW YORK STATE STUDENT LOAN REPAYMENT FUND PILOT PROGRAM,
 IN ASSOCIATION  WITH  THE  EMPIRE  STATE  DEVELOPMENT  CORPORATION.  THE
 DEPARTMENT  IS  ALSO  DIRECTED  TO  CONSULT  WITH THE FORT DRUM REGIONAL
 HEALTH PLANNING ORGANIZATION AND THE IROQUOIS HEALTHCARE ASSOCIATION  AS
 IT  DEEMS APPROPRIATE. FUNDS SHALL BE TRANSFERRED BY THE COMMISSIONER OF
 TAXATION AND FINANCE TO THE DEPARTMENT FOR USE AS DESCRIBED HEREIN.
   § 2999-KK. ADMINISTRATION OF FUNDS. MONIES IN THE FUND SHALL BE:
   1. HELD BY THE DEPARTMENT PURSUANT TO THIS SECTION AS CUSTODIAN PURSU-
 ANT TO AN AGREEMENT WITH THE COMMISSIONER OF TAXATION AND  FINANCE,  AND
 THE  EMPIRE STATE DEVELOPMENT CORPORATION, UNTIL TRANSFERRED PURSUANT TO
 THIS SECTION; AND
   2. INVESTED BY THE DEPARTMENT IN ACCORDANCE WITH THE INVESTMENT GUIDE-
 LINES OF THE COMPTROLLER DURING SAID CUSTODIAL  PERIOD.  ALL  INVESTMENT
 INCOME SHALL BE CREDITED TO, AND SHALL BE DEPOSITED IN, THE FUND.
   §  2999-LL. ADMINISTRATION AGREEMENT. THE COMMISSIONER OF TAXATION AND
 FINANCE, THE EMPIRE STATE DEVELOPMENT CORPORATION,  AND  THE  DEPARTMENT
 SHALL  ENTER  INTO AN AGREEMENT, SUBJECT TO THE APPROVAL OF THE DIRECTOR
 OF THE BUDGET, FOR THE PURPOSE OF ADMINISTERING THE FUND. A COPY OF SUCH
 AGREEMENT, AND ANY AMENDMENTS THERETO, SHALL BE PROVIDED TO THE CHAIR OF
 THE SENATE FINANCE COMMITTEE, THE DIRECTOR OF THE  DIVISION  OF  BUDGET,
 AND  THE  CHAIR  OF THE ASSEMBLY WAYS AND MEANS COMMITTEE. THE AGREEMENT
 SHALL SPECIFY THAT THE DEPARTMENT SHALL ADMINISTER THE FUND IN A  MANNER
 THAT  WILL BENEFIT THE PUBLIC BY ENCOURAGING THE AVAILABILITY OF PROFES-
 SIONAL SERVICE PROVIDERS, IN COMPLIANCE WITH ALL APPLICABLE LAWS, RULES,
 REGULATIONS AND OTHER REQUIREMENTS.
   § 2999-MM. RESPONSIBILITIES UPON EFFECTIVE DATE OF AGREEMENT. UPON THE
 EFFECTIVE DATE OF THE AGREEMENT, CUSTODY OF, AND RESPONSIBILITY FOR, THE
 FUND SHALL BE TAKEN UP BY THE DEPARTMENT, SUBJECT TO THE REQUIREMENTS OF
 ITS AGREEMENT WITH THE COMMISSIONER OF  TAXATION  AND  FINANCE  AND  THE
 EMPIRE  STATE DEVELOPMENT CORPORATION. SUCH AGREEMENT SHALL INCLUDE, BUT
 NOT BE LIMITED TO, THE FOLLOWING PROVISIONS:
   1. THE DEPARTMENT SHALL BE RESPONSIBLE FOR THE RECEIPT, MANAGEMENT AND
 EXPENDITURE OF MONIES HELD IN THE FUND;
   2. THE DEPARTMENT SHALL MAINTAIN BOOKS AND RECORDS PERTAINING  TO  ALL
 MONIES  RECEIVED  AND  DISBURSED PURSUANT TO THIS SECTION AND THE AGREE-
 MENT;
   3. MONIES IN SUCH FUND SHALL BE UTILIZED FOR THE PURPOSE OF  PROVIDING
 STUDENT LOAN REPAYMENT FUNDING TO QUALIFYING PROFESSIONALS;
   4.  PARTICIPATING  PROFESSIONALS  SHALL  BE  CHOSEN  BY THE DEPARTMENT
 THROUGH AN APPLICATION PROCESS APPROVED BY THE  DEPARTMENT,  THE  EMPIRE
 STATE DEVELOPMENT CORPORATION, AND THE COMPTROLLER;
   5. THE DEPARTMENT SHALL REPORT QUARTERLY ON TRANSACTIONS PERTAINING TO
 THE  FUND IN A FORM AND MANNER SPECIFIED BY THE COMPTROLLER IN CONSULTA-
 TION WITH THE COMMISSIONER OF TAXATION AND FINANCE, AND THE EMPIRE STATE
 DEVELOPMENT CORPORATION, INCLUDING BUT NOT  LIMITED  TO:    RECEIPTS  OR
 DEPOSITS  TO  THE  FUND, DISBURSEMENTS, LOANS OR CREDIT ENHANCEMENT MADE
 FROM THE FUND, INVESTMENT INCOME, AND THE BALANCE ON HAND AS OF THE  END
 OF THE MONTH FOR EACH SUCH QUARTER;
   6. THE DEPARTMENT SHALL BE REQUIRED TO INVEST MONIES ON DEPOSIT IN THE
 FUND  IN  ACCORDANCE WITH INVESTMENT GUIDELINES MEETING THE REQUIREMENTS
 OF THE COMPTROLLER, AND ALL INVESTMENT INCOME SHALL BE CREDITED  TO  THE
 FUND,  AND  SPENT  THEREFROM  ONLY  FOR  THE  PURPOSES SET FORTH IN THIS
 SECTION;

 S. 1153--A                          3
 
   7. FUND MONIES SHALL BE HELD IN TRUST AND  USED  FOR  THE  BENEFIT  OF
 PARTICIPATING PROFESSIONALS;
   8. AFTER TWO YEARS, THE DEPARTMENT SHALL SUBMIT A REPORT TO THE GOVER-
 NOR  AND  LEGISLATURE DETAILING THE PERFORMANCE PARTICIPATION AND IMPACT
 OF THE PILOT PROGRAM; AND
   9. ANY OTHER TERM OR CONDITION AS DETERMINED  BY  THE  DEPARTMENT,  IN
 CONSULTATION  WITH  THE  COMMISSIONER  OF  TAXATION  AND FINANCE AND THE
 EMPIRE STATE DEVELOPMENT CORPORATION.
   § 2999-NN. DOCUMENTATION. PAYMENTS FROM THE FUND SHALL BE MADE  PURSU-
 ANT  TO A WRITTEN AGREEMENT BETWEEN THE DEPARTMENT AND THE PARTICIPATING
 PROFESSIONAL, SPECIFYING THE TERMS OF THE PAYMENTS. THE AGREEMENT  SHALL
 BE  IN  SUCH  FORM AND CONTENT AS SHALL BE ACCEPTABLE TO THE COMPTROLLER
 AND DEPARTMENT, AND  MAY  INCLUDE  SUCH  FURTHER  WRITTEN  DOCUMENTATION
 AND/OR  AGREEMENTS  AS  SHALL  BE  REQUIRED IN THE JUDGMENT OF THE COMP-
 TROLLER AND DEPARTMENT. TERMS MAY INCLUDE RESCISSION OF  PAYMENTS  IF  A
 PARTICIPATING  PROFESSIONAL  DOES  NOT  COMPLY  WITH THIS SECTION OR THE
 TERMS OF THE PARTICIPATING PROFESSIONAL'S AGREEMENT WITH THE DEPARTMENT.
   § 2999-OO. COMMITMENT. PROFESSIONALS SHALL BE ELIGIBLE TO  PARTICIPATE
 IN  THIS PROGRAM PROVIDED THAT IN ADDITION TO ANY OTHER REQUIREMENTS SET
 FORTH IN THIS ARTICLE THEY:
   1. MAKE A TWO YEAR COMMITMENT TO PRACTICE IN A TRACT OR COUNTY DEFINED
 BY THE HEALTH RESOURCES AND SERVICES ADMINISTRATION AS BEING "RURAL"  OR
 ELIGIBLE FOR A RURAL HEALTH GRANT; AND
   2.  SUCH  TRACT  IS  SITUATED, IN WHOLE OR IN PART, IN THE COUNTIES OF
 MADISON, CLINTON, ESSEX, FRANKLIN, HAMILTON, HERKIMER, JEFFERSON, LEWIS,
 OSWEGO, OR ST. LAWRENCE.
   § 2999-PP. PARTICIPATING PROFESSIONALS.  THE  FOLLOWING  PROFESSIONALS
 SHALL BE ELIGIBLE TO RECEIVE THE BENEFITS OF THIS FUND:
   1. HOME CARE SERVICE WORKERS, CLINICAL LABORATORY PRACTITIONERS, CLIN-
 ICAL  LABORATORY  TECHNOLOGISTS,  CLINICAL LABORATORY CYTOTECHNOLOGISTS,
 CLINICAL LABORATORY TECHNICIANS, OR HISTOLOGICAL TECHNICIANS;
   2. LICENSED PSYCHOLOGISTS, LICENSED MASTER  SOCIAL  WORKERS,  LICENSED
 CLINICAL  SOCIAL  WORKERS,  LICENSED  MENTAL HEALTH COUNSELORS, LICENSED
 MARRIAGE AND FAMILY THERAPISTS,  LICENSED  PSYCHOANALYSTS  AND  LICENSED
 CREATIVE ARTS THERAPISTS;
   3.  MIDLEVEL  PRACTITIONERS SUCH AS A PHYSICAL THERAPIST, PHYSIOTHERA-
 PIST, MECHANOTHERAPIST, DENTIST,  DENTAL  HYGIENIST,  DENTAL  ASSISTANT,
 NURSE PRACTITIONER, PSYCHIATRIC NURSE PRACTITIONER, PHYSICIAN ASSISTANT,
 OR  PSYCHIATRIST  WHO IS A DIPLOMATE OF THE AMERICAN BOARD OF PSYCHIATRY
 AND NEUROLOGY OR IS ELIGIBLE TO BE CERTIFIED BY THAT BOARD OR IS  CERTI-
 FIED BY THE AMERICAN OSTEOPATHIC BOARD OF NEUROLOGY AND PSYCHIATRY OR IS
 ELIGIBLE TO BE CERTIFIED BY THAT BOARD;
   4.  SPEECH-LANGUAGE  PATHOLOGISTS OR AUDIOLOGISTS, OCCUPATIONAL THERA-
 PISTS, OR RESPIRATORY THERAPISTS;
   5. LICENSED PHARMACISTS;
   6. NURSES IN NURSING HOMES, SUCH AS  REGISTERED  PROFESSIONAL  NURSES,
 LICENSED  PRACTICAL NURSES, OR CLINICAL NURSE SPECIALISTS, PROVIDED THAT
 THEIR SERVICE COMMITMENT, IN ADDITION TO ANY OTHER  CRITERIA  LISTED  IN
 THIS ARTICLE, WILL ALSO BE IN A LICENSED NURSING HOME, INTERMEDIATE CARE
 FACILITY  FOR  THE  DEVELOPMENTALLY  DISABLED, OR HOSPITAL IF IT OWNS OR
 OPERATES A LICENSED NURSING HOME, AND THE  PROFESSIONAL  WILL  SPEND  AT
 LEAST HALF OF THEIR WORKING HOURS IN THE NURSING HOME; AND
   7.  OPTOMETRISTS, AS DEFINED IN SECTION SEVENTY-ONE HUNDRED ONE OF THE
 EDUCATION LAW.

 S. 1153--A                          4
 
   § 2999-QQ. COMPENSATION. PARTICIPATING PROFESSIONALS SHALL BE  COMPEN-
 SATED  IN  THE  FORM OF PAYMENTS AGAINST THEIR STUDENT LOANS MADE IN THE
 FOLLOWING AMOUNTS:
   1.  FIFTY  PERCENT  OF TOTAL QUALIFYING DEBT ANNUALLY, UP TO A MAXIMUM
 ANNUAL AMOUNT OF FIVE  THOUSAND  DOLLARS  FOR  PROFESSIONALS  LISTED  IN
 SUBDIVISION  ONE  OF  SECTION TWENTY-NINE HUNDRED NINETY-NINE-PP OF THIS
 ARTICLE;
   2. FIFTY PERCENT OF TOTAL QUALIFYING DEBT ANNUALLY, UP  TO  A  MAXIMUM
 ANNUAL AMOUNT OF TEN THOUSAND DOLLARS FOR PROFESSIONALS LISTED IN SUBDI-
 VISION  TWO  OF SECTION TWENTY-NINE HUNDRED NINETY-NINE-PP OF THIS ARTI-
 CLE;
   3. FIFTY PERCENT OF TOTAL QUALIFYING DEBT ANNUALLY, UP  TO  A  MAXIMUM
 ANNUAL  AMOUNT  OF  TWENTY  THOUSAND DOLLARS FOR PROFESSIONALS LISTED IN
 SUBDIVISION THREE OF SECTION TWENTY-NINE HUNDRED NINETY-NINE-PP OF  THIS
 ARTICLE;
   4.  FIFTY  PERCENT  OF TOTAL QUALIFYING DEBT ANNUALLY, UP TO A MAXIMUM
 ANNUAL AMOUNT OF TWELVE THOUSAND DOLLARS  FOR  PROFESSIONALS  LISTED  IN
 SUBDIVISION  FOUR  OF SECTION TWENTY-NINE HUNDRED NINETY-NINE-PP OF THIS
 ARTICLE;
   5. FIFTY PERCENT OF TOTAL QUALIFYING DEBT ANNUALLY, UP  TO  A  MAXIMUM
 ANNUAL  AMOUNT  OF  FIFTEEN THOUSAND DOLLARS FOR PROFESSIONALS LISTED IN
 SUBDIVISION FIVE OF SECTION TWENTY-NINE HUNDRED NINETY-NINE-PP  OF  THIS
 ARTICLE;
   6.  FIFTY  PERCENT  OF TOTAL QUALIFYING DEBT ANNUALLY, UP TO A MAXIMUM
 ANNUAL AMOUNT OF FIVE  THOUSAND  DOLLARS  FOR  PROFESSIONALS  LISTED  IN
 SUBDIVISION  SIX  OF  SECTION TWENTY-NINE HUNDRED NINETY-NINE-PP OF THIS
 ARTICLE; AND
   7. FIFTY PERCENT OF TOTAL QUALIFYING DEBT ANNUALLY, UP  TO  A  MAXIMUM
 ANNUAL  AMOUNT  OF  TWELVE  THOUSAND DOLLARS FOR PROFESSIONALS LISTED IN
 SUBDIVISION SEVEN OF SECTION TWENTY-NINE HUNDRED NINETY-NINE-PP OF  THIS
 ARTICLE.
   §  2999-RR.  CONTINUED  QUALIFICATION.  PROVIDED  THAT  A PROFESSIONAL
 CONTINUES TO QUALIFY FOR THIS PROGRAM AFTER TWO  YEARS  AND  SUCH  PILOT
 PROGRAM  IS  STILL  IN  OPERATION, THEN LOAN PAYMENT AMOUNTS WILL BE THE
 BALANCE OF ANY QUALIFYING DEBT UP  TO  THE  MAXIMUM  AMOUNTS  LISTED  IN
 SECTION TWO THOUSAND NINE HUNDRED NINETY-NINE-QQ OF THIS ARTICLE.
   §  2999-SS.  CONDITIONS  BARRING  PARTICIPATION. PARTICIPATING PROFES-
 SIONALS SHALL NOT:
   1. HAVE ANY OUTSTANDING SERVICE OBLIGATIONS TO THE FEDERAL GOVERNMENT,
 STATE, OR OTHER ENTITY; OR
   2. HAVE ANY JUDGMENT LIENS ARISING FROM FEDERAL  OR  STATE  DEBT,  AND
 MUST NOT BE DELINQUENT IN CHILD SUPPORT PAYMENTS.
   §  2999-TT.  MINIMUM  QUALIFICATIONS  FOR PARTICIPATION. PARTICIPATING
 PROFESSIONALS MUST POSSESS A FULLY-EXECUTED EMPLOYMENT CONTRACT, OR MUST
 BE ABLE TO SUBMIT SUFFICIENT EVIDENCE OF INTENT TO ESTABLISH  A  PRIVATE
 PRACTICE  AND SUBSEQUENTLY DO SO, AND MUST POSSESS ALL LICENSES REQUIRED
 TO PRACTICE THEIR CHOSEN PROFESSION IN THE STATE OF  NEW  YORK.  PARTIC-
 IPATING PROFESSIONALS MUST ALSO BE A U.S. CITIZEN OR PERMANENT RESIDENT,
 AND  BECOME  A  LEGAL  RESIDENT  OF NEW YORK STATE WITHIN NINETY DAYS OF
 BEGINNING EMPLOYMENT.
   § 2999-UU. APPLICATION CRITERIA. THE ENTITIES INVOLVED IN THIS PROGRAM
 MAY ESTABLISH  ADDITIONAL  APPLICATION  CRITERIA  AT  THEIR  DISCRETION,
 PROVIDED THAT SUCH CRITERIA DOES NOT NARROW THE AVAILABILITY OF FUNDS OR
 CONFLICT WITH THE INTENT OF THIS ARTICLE.
   § 2999-VV. HEALTHCARE PROVIDER SCORING AND COHORT SIZE.  REGARDLESS OF
 FUNDING  LEVELS, NO MORE THAN THIRTY-TWO PARTICIPATING PROFESSIONALS MAY

 S. 1153--A                          5
 
 ENTER THE PROGRAM IN ANY FISCAL YEAR. APPLICATIONS  SHALL  BE  COLLECTED
 THROUGHOUT THE YEAR, WITH A NEW COHORT OF NO MORE THAN EIGHT PARTICIPAT-
 ING PROFESSIONALS APPROVED EACH QUARTER. EACH APPLICATION RECEIVED SHALL
 RECEIVE A SCORE WHICH WILL BE CALCULATED AS DESCRIBED HEREIN:
   1.  THE MAXIMUM SCORE AN APPLICANT MAY RECEIVE IS FIFTY. TWO INDEPEND-
 ENT REVIEWERS, BLIND TO EACH OTHER'S EVALUATION, WILL SCORE EACH  APPLI-
 CANT.  THE  AVERAGE  OF  THE  SCORES  GIVEN BY EACH REVIEWER WILL BE THE
 APPLICANT'S FINAL SCORE. IN THE EVENT ANY TWO APPLICANTS  FOR  THE  SAME
 COHORT  RECEIVE  THE  SAME  SCORE,  EACH  OF  THEIR APPLICATIONS WILL BE
 REVIEWED A THIRD TIME AND A NEW AVERAGE SCORE COMPUTED  FROM  ALL  THREE
 SCORES RECEIVED;
   2.  SCORES WILL BE CALCULATED BY TAKING THE DISCIPLINE SPECIFIC HEALTH
 PROFESSIONAL SHORTAGE AREAS SCORE FOR THE APPLICANT'S PRACTICE LOCATION,
 AND ADDING A MAXIMUM OF TEN POINTS BASED ON  THE  DIVERSITY  OF  MEDICAL
 CASES  OR  ISSUES TREATED AT THE PRACTICE LOCATION, AND ADDING A MAXIMUM
 OF FIFTEEN POINTS BASED ON THE DIVERSITY OF THE  PATIENT  POPULATION  IN
 THE TRACT OR COUNTY WHERE THE APPLICANT INTENDS TO PRACTICE; AND
   3.  IF A HEALTH PROFESSIONAL SHORTAGE AREAS SCORE IS NOT AVAILABLE FOR
 THE APPLICANT'S INTENDED PRACTICE LOCATION  THEN  THE  DEPARTMENT  SHALL
 ATTEMPT  TO  ESTIMATE ONE BASED ON THE SAME DISCIPLINE SPECIFIC CRITERIA
 USED BY THE HEALTH RESOURCES AND SERVICES ADMINISTRATION TO  GENERATE  A
 HEALTH PROFESSIONAL SHORTAGE AREAS SCORE.
   §  2999-WW.  ANNOUNCEMENT OF RESULTS. ALL APPLICANTS GRANTED ADMISSION
 TO THE PROGRAM WILL BE NOTIFIED BY EMAIL AND UNITED STATES  MAIL  WITHIN
 TWENTY-ONE  BUSINESS DAYS FOLLOWING THE CONCLUSION OF THE QUARTER DURING
 WHICH THEIR APPLICATION WAS  RECEIVED.  FOLLOWING  THE  ANNOUNCEMENT  OF
 AWARDS, APPLICANTS MAY REQUEST A DEBRIEFING FROM THE DEPARTMENT NO LATER
 THAN  TEN CALENDAR DAYS FROM THE DATE OF THE ANNOUNCEMENT. THIS DEBRIEF-
 ING WILL BE LIMITED TO THE POSITIVE AND NEGATIVE ASPECTS OF THE SPECIFIC
 APPLICANT'S APPLICATION. IN THE EVENT UNSUCCESSFUL  APPLICANTS  WISH  TO
 PROTEST  THEIR  RESULTS  THEY  MUST FOLLOW THE PROTEST PROCEDURES ESTAB-
 LISHED BY THE OFFICE OF THE STATE COMPTROLLER  IN  EFFECT  AT  THE  TIME
 THEIR PROTEST IS ENTERED.
   §  2999-XX.  PAYMENTS  AND  DEFAULT.  TOTAL  ANNUAL  PAYMENTS SHALL BE
 DISBURSED IN EQUAL AMOUNTS ON A MONTHLY BASIS.
   1. IN THE EVENT OF DEFAULT BY A PARTICIPATING PROFESSIONAL, WITHIN ONE
 YEAR OF DEFAULTING THE PARTICIPATING PROFESSIONAL SHALL REPAY THE  STATE
 OF  NEW  YORK  THE GREATER OF EITHER THIRTY-ONE THOUSAND DOLLARS, OR THE
 VALUE OF THE PAST SEVEN MONTHS OF LOAN PAYMENTS MADE  BY  THE  STATE  ON
 BEHALF  OF THE PARTICIPATING PROFESSIONAL. THE OUTSTANDING BALANCE AFTER
 ONE YEAR SHALL ACCRUE INTEREST AT A RATE EQUAL TO THAT OWED ON UNDERPAY-
 MENTS OF NEW YORK  STATE  INCOME  TAX.  UNCOLLECTABLE  AMOUNTS  WILL  BE
 REFERRED  TO  THE  NEW YORK STATE ATTORNEY GENERAL'S OFFICE FOR POSSIBLE
 LEGAL ACTION.
   2. WHERE DEFAULT RESULTS FROM AN ACTION MADE  BY  THE  DEPARTMENT  THE
 PARTICIPATING PROFESSIONAL WILL NOT BE PENALIZED.
   §  2.  This  act shall take effect on the ninetieth day after it shall
 have become a law. Effective immediately, the addition, amendment and/or
 repeal of any rule or regulation necessary  for  the  implementation  of
 this  act  on its effective date are authorized to be made and completed
 on or before such effective date.