S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8412
 
                             I N  S E N A T E
 
                             February 24, 2022
                                ___________
 
 Introduced  by  Sen. ADDABBO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Racing, Gaming and  Wager-
   ing
 
 AN  ACT  to  amend the racing, pari-mutuel wagering and breeding law, in
   relation to authorizing interactive gaming
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  The  racing,  pari-mutuel  wagering  and  breeding law is
 amended by adding a new article 15 to read as follows:
                                 ARTICLE 15
                            INTERACTIVE GAMING
 SECTION 1500. LEGISLATIVE INTENT AND FINDINGS.
         1501. DEFINITIONS.
         1502. AUTHORIZATION.
         1503. REQUIRED SAFEGUARDS.
         1504. STATE TAXES.
   § 1500. LEGISLATIVE INTENT AND FINDINGS. SECTION NINE OF  ARTICLE  ONE
 OF  THE  NEW  YORK  STATE CONSTITUTION WAS RECENTLY AMENDED AND PROVIDES
 "CASINO GAMBLING AT NO MORE THAN  SEVEN  FACILITIES  AS  AUTHORIZED  AND
 PRESCRIBED  BY  THE LEGISLATURE SHALL HEREAFTER BE AUTHORIZED OR ALLOWED
 WITHIN THIS STATE." IT HAS BEEN, AND CONTINUES TO BE, THE SENSE  OF  THE
 LEGISLATURE  THAT  THIS  PROVISION  IS NOT CONTRAVENED BY A STATUTE THAT
 AUTHORIZES THE ACCEPTANCE OF A WAGER BY AN INDIVIDUAL WHO IS BETTING  BY
 VIRTUAL  OR ELECTRONIC MEANS AND THE WAGER IS ACCEPTED THROUGH EQUIPMENT
 LOCATED WITHIN A LICENSED GAMING FACILITY; PROVIDED THAT ANY SUCH  WAGER
 MEETS OTHER SAFEGUARDS ENSURING THAT THE PLAIN TEXT OF THIS PROVISION IS
 HONORED  IN  SUCH  STRUCTURE.  INTERACTIVE GAMING IS NOW LEGAL ONLINE IN
 SEVEN STATES, INCLUDING THE BORDERING STATES OF NEW JERSEY, PENNSYLVANIA
 AND CONNECTICUT, WHILE IT IS PERMITTED ONLY IN PERSON  IN  NEW  YORK  AT
 FOUR  UPSTATE COMMERCIAL GAMING FACILITIES AND NATIVE AMERICAN CLASS III
 GAMING FACILITIES. THE LEGISLATURE HEREBY FINDS  AND  DECLARES  THAT  AN
 INTERACTIVE  GAMING  WAGER  THAT  IS  MADE THROUGH VIRTUAL OR ELECTRONIC
 MEANS FROM A LOCATION WITHIN NEW YORK STATE AND IS  TRANSMITTED  TO  AND
 ACCEPTED  BY ELECTRONIC EQUIPMENT LOCATED AT A LICENSED GAMING FACILITY,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14834-01-2
 S. 8412                             2
 
 INCLUDING WITHOUT LIMITATION, A COMPUTER SERVER LOCATED AT SUCH LICENSED
 GAMING FACILITY, IS A WAGER  MADE  AT  SUCH  LICENSED  GAMING  FACILITY,
 NOTWITHSTANDING ANY PROVISIONS OF THE PENAL LAW TO THE CONTRARY.
   §  1501.  DEFINITIONS.  AS  USED  IN THIS ARTICLE, THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   1. "AUTHORIZED GAME" MEANS ANY CASINO SLOT OR TABLE GAME DETERMINED BY
 THE COMMISSION TO BE COMPATIBLE WITH THE PUBLIC INTEREST AND TO BE SUIT-
 ABLE FOR ONLINE USE AFTER AN APPROPRIATE TEST OR EXPERIMENTAL PERIOD  AS
 THE  COMMISSION  MAY  DEEM  APPROPRIATE.  AN AUTHORIZED GAME MAY INCLUDE
 GAMING TOURNAMENTS IN WHICH PLAYERS COMPETE AGAINST ONE ANOTHER  IN  ONE
 OR  MORE  OF  THE  GAMES  AUTHORIZED  HEREIN  OR BY THE COMMISSION OR IN
 APPROVED VARIATIONS  OR  COMPOSITES  THEREOF  IF  SUCH  TOURNAMENTS  ARE
 AUTHORIZED.
   2.  "AUTHORIZED  PARTICIPANT"  MEANS  AN  INDIVIDUAL WHO IS PHYSICALLY
 PRESENT IN THE STATE OF NEW YORK  WHEN  PLACING  AN  INTERACTIVE  GAMING
 WAGER,  WHO  IS  AUTHORIZED TO PARTICIPATE IN GAMING PURSUANT TO ARTICLE
 THIRTEEN OF THIS CHAPTER, AND WHO  PARTICIPATES  IN  INTERACTIVE  GAMING
 OFFERED BY A CASINO OR OPERATOR. ALL INTERACTIVE GAMING WAGERS PLACED IN
 ACCORDANCE  WITH  THIS  ARTICLE  SHALL BE CONSIDERED PLACED OR OTHERWISE
 MADE WHEN RECEIVED BY THE CASINO OR  OPERATOR  AT  THE  LICENSED  GAMING
 FACILITY,  REGARDLESS  OF THE AUTHORIZED PARTICIPANT'S PHYSICAL LOCATION
 AT THE TIME SUCH WAGER IS INITIATED. THE INTERMEDIATE ROUTING  OF  ELEC-
 TRONIC  DATA  IN CONNECTION WITH MOBILE WAGERING SHALL NOT DETERMINE THE
 LOCATION OR LOCATIONS IN WHICH A WAGER IS INITIATED, RECEIVED OR  OTHER-
 WISE MADE.
   3. "COMMISSION" MEANS THE NEW YORK STATE GAMING COMMISSION.
   4.  "INTERACTIVE  GAMING  WAGER" MEANS CASH OR CASH EQUIVALENT THAT IS
 PAID BY AN AUTHORIZED SPORTS BETTOR TO A CASINO OR OPERATOR  TO  PARTIC-
 IPATE  IN  INTERACTIVE  GAMING  OFFERED  BY SUCH CASINO OR OPERATOR. ANY
 WAGER THROUGH ELECTRONIC COMMUNICATION SHALL BE DEEMED TO TAKE PLACE  AT
 THE  PHYSICAL LOCATION OF THE SERVER OR OTHER EQUIPMENT USED BY A CASINO
 OR OPERATOR TO ACCEPT INTERACTIVE GAMING  WAGERING,  REGARDLESS  OF  THE
 AUTHORIZED  PARTICIPANT'S PHYSICAL LOCATION WITHIN THE STATE AT THE TIME
 SUCH WAGER IS INITIATED.
   5. "INTERACTIVE GAMING" MEANS  WAGERING  ON  AUTHORIZED  CASINO  GAMES
 ONLINE  BY  ANY SYSTEM OR METHOD OF WAGERING, INCLUDING, BUT NOT LIMITED
 TO, IN-PERSON COMMUNICATION AND ELECTRONIC COMMUNICATION THROUGH  INTER-
 NET WEBSITES ACCESSED VIA A MOBILE DEVICE OR COMPUTER, AND MOBILE DEVICE
 APPLICATIONS.
   6.  "INTERACTIVE  GAMING  GROSS REVENUE" MEANS THE AMOUNT EQUAL TO THE
 TOTAL OF ALL  INTERACTIVE  GAMING  WAGERS  THAT  A  CASINO  OR  OPERATOR
 COLLECTS  FROM  ALL  AUTHORIZED  PARTICIPANTS LESS THE TOTAL OF ALL SUMS
 PAID OUT AS WINNINGS TO ALL PARTICIPANTS,  PROVIDED  HOWEVER,  THAT  THE
 TOTAL OF ALL SUMS PAID OUT AS WINNINGS SHALL NOT INCLUDE THE CASH EQUIV-
 ALENT VALUE OF ANY MERCHANDISE OR THING OF VALUE AWARDED AS A PRIZE. THE
 ISSUANCE  TO  OR  WAGERING BY AUTHORIZED PARTICIPANTS OF ANY PROMOTIONAL
 GAMING CREDIT SHALL NOT BE  TAXABLE  FOR  THE  PURPOSES  OF  DETERMINING
 INTERACTIVE GAMING GROSS REVENUE.
   7.  "INTERACTIVE  GAMING  WAGERING  PLATFORM" MEANS THE COMBINATION OF
 HARDWARE, SOFTWARE, AND DATA NETWORKS USED  TO  MANAGE,  ADMINISTER,  OR
 CONTROL INTERACTIVE GAMING WAGERING AND ANY ASSOCIATED WAGERS ACCESSIBLE
 BY  ANY  ELECTRONIC  MEANS,  INCLUDING  MOBILE APPLICATIONS AND INTERNET
 WEBSITES ACCESSED VIA A MOBILE DEVICE OR COMPUTER.
   8. "OPERATOR" MEANS A CASINO OR AN INDIAN TRIBE THAT HAS ENTERED  INTO
 A TRIBAL-STATE GAMING COMPACT IN ACCORDANCE WITH THE INDIAN GAMING REGU-
 LATORY  ACT  THAT IS IN EFFECT AND HAS BEEN RATIFIED BY THE STATE OF NEW
 S. 8412                             3
 
 YORK, AND HAS ENTERED INTO AN INTERACTIVE GAMING WAGERING AGREEMENT WITH
 THE COMMISSION PURSUANT TO SECTION ONE THOUSAND FIVE HUNDRED TWO OF THIS
 ARTICLE.
   §  1502. AUTHORIZATION. 1. (A) NO CASINO OR OPERATOR SHALL ADMINISTER,
 MANAGE OR OTHERWISE MAKE AVAILABLE AN INTERACTIVE GAMING WAGERING  PLAT-
 FORM  TO  PERSONS  LOCATED  IN  NEW  YORK STATE UNLESS AUTHORIZED BY AND
 REGISTERED WITH THE COMMISSION PURSUANT TO THIS  SECTION.  A  CASINO  OR
 OPERATOR  MAY USE UP TO TWO MOBILE INTERACTIVE GAMING WAGERING PLATFORMS
 AND BRANDS FOR AUTHORIZED GAMES, PROVIDED THAT SUCH PLATFORM AND  BRANDS
 HAVE  BEEN REVIEWED AND APPROVED BY THE COMMISSION. A CASINO OR OPERATOR
 MAY CONTRACT WITH UP TO  TWO  INDEPENDENT  CONTRACTORS  TO  PROVIDE  ITS
 MOBILE  INTERACTIVE GAMING WAGERING PLATFORMS. AN INDEPENDENT CONTRACTOR
 MAY DISPLAY ITS BRAND ON THE PLATFORM IN ADDITION TO THE CASINO OR OPER-
 ATOR BRAND.
   (B) AS A CONDITION OF REGISTRATION, THE COMMISSION SHALL REQUIRE  THAT
 EACH  CASINO OR OPERATOR AUTHORIZED TO CONDUCT MOBILE INTERACTIVE GAMING
 WAGERING PAY A ONE-TIME FEE OF TWO MILLION DOLLARS. AS  A  CONDITION  OF
 APPROVAL  OF  ANY INDEPENDENT CONTRACTOR TO PROVIDE AN OPERATOR'S MOBILE
 INTERACTIVE GAMING WAGING PLATFORM AND DISPLAY ITS BRAND, THE COMMISSION
 SHALL REQUIRE THAT SUCH INDEPENDENT CONTRACTOR PAY A ONE-TIME FEE OF TEN
 MILLION DOLLARS.
   (C) REGISTRATIONS ISSUED BY THE COMMISSION SHALL REMAIN IN EFFECT  FOR
 TEN  YEARS.  THE  COMMISSION SHALL ESTABLISH AND IMPLEMENT A PROCESS FOR
 RENEWAL.
   (D) THE COMMISSION SHALL PUBLISH A LIST OF ALL CASINOS  AND  OPERATORS
 REGISTERED TO OFFER MOBILE INTERACTIVE GAMING WAGERING IN NEW YORK STATE
 PURSUANT TO THIS SECTION ON THE COMMISSION'S WEBSITE FOR PUBLIC USE.
   (E) THE COMMISSION SHALL PRESCRIBE THE FORM AND MANNER OF THE APPLICA-
 TION FOR REGISTRATION, WHICH SHALL CONTAIN ALL INFORMATION DEEMED NECES-
 SARY  AND  RELEVANT  BY THE COMMISSION TO DETERMINE WHETHER AN APPLICANT
 SHOULD BE AUTHORIZED TO CONDUCT INTERACTIVE GAMING WAGERING.
   2. (A) AS A CONDITION OF REGISTRATION  AS  AN  OPERATOR,  EACH  CASINO
 SHALL  AGREE,  UPON REQUEST OF AN INDIAN TRIBE THAT HAS NOT ENTERED INTO
 AN AGREEMENT FOR MOBILE INTERACTIVE GAMING WAGERING WITH ANOTHER CASINO,
 TO PROVIDE A SITE FOR A MOBILE INTERACTIVE GAMING  WAGERING  SERVER  AND
 RELATED  EQUIPMENT  FOR SUCH INDIAN TRIBE AS DIRECTED BY THE COMMISSION,
 AT NO COST TO SUCH INDIAN TRIBE EXCEPT THE DIRECT  AND  ACTUAL  COST  OF
 HOSTING  THE  SERVER  OR  OTHER  EQUIPMENT USED BY SUCH INDIAN TRIBE, AS
 DETERMINED BY THE COMMISSION.
   (B) AS A CONDITION OF REGISTRATION AS AN OPERATOR IN NEW  YORK  STATE,
 AN  INDIAN  TRIBE SHALL ENTER INTO AN AGREEMENT WITH THE COMMISSION WITH
 RESPECT TO MOBILE INTERACTIVE GAMING WAGERING:
   (I) TO FOLLOW THE REQUIREMENTS IMPOSED ON CASINOS AND OPERATORS  UNDER
 THIS  SECTION  WITH  RESPECT  TO  SUCH INDIAN TRIBE'S MOBILE INTERACTIVE
 GAMING WAGERING, TO ADHERE TO THE REGULATIONS PROMULGATED BY THE COMMIS-
 SION PURSUANT TO THIS SECTION WITH RESPECT TO MOBILE INTERACTIVE  GAMING
 WAGERING,  AND TO SUBMIT TO THE COMMISSION'S ENFORCEMENT OF THIS SECTION
 AND REGULATIONS PROMULGATED  THEREUNDER,  INCLUDING  BY  WAIVING  TRIBAL
 SOVEREIGN IMMUNITY FOR THE SOLE AND LIMITED PURPOSE OF SUCH ENFORCEMENT;
   (II) TO WAIVER SUCH INDIAN TRIBE'S EXCLUSIVE GEOGRAPHIC RIGHT TO OFFER
 AND CONDUCT MOBILE INTERACTIVE GAMING WAGERING, BUT NOT OTHERWISE;
   (III) TO REMIT PAYMENT TO THE STATE EQUAL TO TAX ON INTERACTIVE GAMING
 WAGERING  REVENUE  IMPOSED PURSUANT TO SECTION ONE THOUSAND FIVE HUNDRED
 FOUR OF THIS ARTICLE;
   (IV) NOT TO OFFER OR TO CONDUCT ANY OTHER MOBILE  GAMING  UNLESS  SUCH
 MOBILE GAMING IS OTHERWISE AUTHORIZED BY STATE OR FEDERAL LAW; AND
 S. 8412                             4
 
   (V)  TO LOCATE THE SERVER OR OTHER EQUIPMENT USED BY SUCH INDIAN TRIBE
 TO ACCEPT MOBILE INTERACTIVE  GAMING  WAGERING  AT  A  CASINO  THAT  HAS
 APPLIED  FOR  AND  IS ELIGIBLE TO REGISTER AS AN OPERATOR OF INTERACTIVE
 GAMING WAGERING PURSUANT TO THIS SECTION AND TO PAY THE ACTUAL  COST  OF
 HOSTING THE SERVER OR OTHER EQUIPMENT AS DETERMINED BY THE COMMISSION.
   (C)  ALL  AGREEMENTS  ENTERED  INTO  BY CASINOS AND INDIAN TRIBES WITH
 RESPECT TO HOSTING MOBILE INTERACTIVE GAMING WAGERING PLATFORMS  FOR  AN
 INDIAN TRIBE:
   (I)  SHALL  BE  APPROVED  BY THE COMMISSION PRIOR TO TAKING EFFECT AND
 BEFORE REGISTRATION OF SUCH CASINO OR INDIAN TRIBE AS AN OPERATOR PURSU-
 ANT TO THIS SECTION;
   (II) SHALL PROVIDE THAT THE INDIAN TRIBE MAY, AT ITS SOLE  DISCRETION,
 TERMINATE  SUCH  AGREEMENT  WITH  SIX  MONTHS'  NOTICE, UNLESS OTHERWISE
 AGREED TO IN WRITING WITH SUCH CASINO, AND ALL COMMITMENTS, UNDERTAKINGS
 AND WAIVERS MADE BY SUCH INDIAN TRIBE THEREUNDER, EXCEPT THAT SUCH INDI-
 AN TRIBE'S WAIVER OF ITS EXCLUSIVE GEOGRAPHIC RIGHT TO OFFER AND CONDUCT
 MOBILE INTERACTIVE GAMING WAGERING SHALL SURVIVE THE TERMINATION OF SUCH
 AGREEMENT;
   (III) SHALL BE LIMITED IN APPLICABILITY SOLELY TO SUCH INDIAN  TRIBE'S
 OPERATION  OF MOBILE INTERACTIVE GAMING WAGERING AND SHALL NOT EXTEND TO
 ANY OTHER OPERATION OR ACTIVITY OF SUCH INDIAN TRIBE; AND
   (IV) SHALL NOT CREATE ANY RIGHTS OR PRIVILEGES TO ANY THIRD PARTY  WHO
 IS  NOT A PARTY TO SUCH AGREEMENT, EXCEPT THAT THE COMMISSION SHALL HAVE
 THE POWER TO ENFORCE SUCH AGREEMENT, INCLUDING BY REVOKING OR SUSPENDING
 THE REGISTRATION OF A PARTY THAT FAILS TO COMPLY  WITH  ITS  OBLIGATIONS
 UNDER SUCH AGREEMENT.
   (D)  NO  MOBILE INTERACTIVE GAMING WAGERING MAY BE CONDUCTED WITHIN AN
 INDIAN TRIBE'S EXCLUSIVE GEOGRAPHIC AREA UNLESS SUCH INDIAN  TRIBE  WITH
 EXCLUSIVE  GEOGRAPHIC  RIGHT  TO  SUCH AREA IS REGISTERED AS AN OPERATOR
 PURSUANT TO THIS SECTION. OPERATORS SHALL USE GEO-LOCATION AND GEO-FENC-
 ING TECHNOLOGY TO ENSURE THAT MOBILE INTERACTIVE GAMING WAGERING IS  NOT
 AVAILABLE  TO  PERSONS  WHO  ARE PHYSICALLY LOCATED IN AN INDIAN TRIBE'S
 EXCLUSIVE GEOGRAPHIC AREA,  UNLESS  SUCH  INDIAN  TRIBE  WITH  EXCLUSIVE
 GEOGRAPHIC  RIGHT  TO THAT AREA IS REGISTERED AS AN OPERATOR PURSUANT TO
 THIS SECTION.
   § 1503. REQUIRED SAFEGUARDS. 1. AS A CONDITION OF  REGISTRATION,  EACH
 OPERATOR SHALL IMPLEMENT THE FOLLOWING MEASURES:
   (A)  LIMIT  EACH AUTHORIZED PARTICIPANT TO ONE ACTIVE AND CONTINUOUSLY
 USED ACCOUNT ON THEIR PLATFORM, AND PREVENT ANYONE THEY KNOW, OR  SHOULD
 HAVE  KNOWN  TO  BE  A  PROHIBITED  BETTOR  FROM MAINTAINING ACCOUNTS OR
 PARTICIPATING IN ANY INTERACTIVE GAMING WAGERING OFFERED BY SUCH  OPERA-
 TOR;
   (B)  ADOPT APPROPRIATE SAFEGUARDS TO ENSURE, TO A REASONABLE DEGREE OF
 CERTAINTY, THAT AUTHORIZED PARTICIPANTS ARE  PHYSICALLY  LOCATED  WITHIN
 THE STATE WHEN ENGAGING IN MOBILE INTERACTIVE GAMING WAGERING;
   (C)  PROHIBIT  MINORS  FROM  PARTICIPATING  IN  ANY MOBILE INTERACTIVE
 GAMING WAGERING, WHICH INCLUDES:
   (I) IF AN OPERATOR BECOMES OR IS MADE AWARE THAT A MINOR  HAS  CREATED
 AN  ACCOUNT,  OR  ACCESSED  THE  ACCOUNT OF ANOTHER, SUCH OPERATOR SHALL
 PROMPTLY, WITHIN NO MORE THAN TWO  BUSINESS  DAYS,  REFUND  ANY  DEPOSIT
 RECEIVED  FROM  THE  MINOR,  WHETHER  OR NOT THE MINOR HAS ENGAGED IN OR
 ATTEMPTED TO ENGAGE IN INTERACTIVE GAMING  WAGERING,  PROVIDED  HOWEVER,
 THAT ANY REFUND MAY BE OFFSET BY ANY PRIZES ALREADY AWARDED;
   (II)  EACH OPERATOR SHALL PROVIDE PARENTAL CONTROL PROCEDURES TO ALLOW
 PARENTS OR GUARDIANS TO EXCLUDE MINORS FROM ACCESS  TO  ANY  INTERACTIVE
 S. 8412                             5
 
 GAMING  WAGERING  OR PLATFORM. SUCH PROCEDURES SHALL INCLUDE A TOLL-FREE
 NUMBER TO CALL FOR HELP IN ESTABLISHING SUCH PARENTAL CONTROLS; AND
   (III)  EACH  OPERATOR  SHALL TAKE APPROPRIATE STEPS TO CONFIRM THAT AN
 INDIVIDUAL OPENING AN ACCOUNT IS NOT A MINOR;
   (D) WHEN REFERENCING THE CHANCES OR LIKELIHOOD OF  WINNING  IN  ADVER-
 TISEMENTS  OR  UPON PLACEMENT OF AN INTERACTIVE GAMING WAGER, MAKE CLEAR
 AND  CONSPICUOUS  STATEMENTS  THAT  ARE  NOT  INACCURATE  OR  MISLEADING
 CONCERNING THE CHANCES OF WINNING AND THE NUMBER OF WINNERS;
   (E) ENABLE AUTHORIZED PARTICIPANTS TO EXCLUDE THEMSELVES FROM INTERAC-
 TIVE  GAMING  WAGERING AND TAKE REASONABLE STEPS TO PREVENT SUCH BETTORS
 FROM ENGAGING IN WAGERING FROM WHICH THEY HAVE EXCLUDED THEMSELVES;
   (F) PERMIT ANY AUTHORIZED PARTICIPANT TO PERMANENTLY CLOSE AN  ACCOUNT
 REGISTERED  TO  SUCH  BETTOR, ON ANY AND ALL PLATFORMS SUPPORTED BY SUCH
 OPERATOR, AT ANY TIME AND FOR ANY REASON;
   (G) OFFER INTRODUCTORY PROCEDURES  FOR  AUTHORIZED  PARTICIPANTS  THAT
 EXPLAIN   INTERACTIVE   GAMING  WAGERING,  WHICH  SHALL  BE  PROMINENTLY
 DISPLAYED ON THE MAIN PAGE OF SUCH OPERATOR PLATFORM;
   (H) IMPLEMENT MEASURES TO PROTECT THE PRIVACY AND ONLINE  SECURITY  OF
 AUTHORIZED PARTICIPANTS AND THEIR ACCOUNTS;
   (I)  OFFER  ALL  AUTHORIZED  PARTICIPANTS ACCESS TO HIS OR HER ACCOUNT
 HISTORY AND ACCOUNT DETAILS;
   (J) ENSURE AUTHORIZED PARTICIPANTS' FUNDS ARE PROTECTED  UPON  DEPOSIT
 AND  SEGREGATED  FROM THE OPERATING FUNDS OF SUCH OPERATOR AND OTHERWISE
 PROTECTED FROM CORPORATE INSOLVENCY,  FINANCIAL  RISK,  OR  CRIMINAL  OR
 CIVIL ACTIONS AGAINST SUCH OPERATOR;
   (K) LIST ON EACH WEBSITE, IN A PROMINENT PLACE, INFORMATION CONCERNING
 ASSISTANCE  FOR COMPULSIVE PLAY IN NEW YORK STATE, INCLUDING A TOLL-FREE
 NUMBER DIRECTING  CALLERS  TO  REPUTABLE  RESOURCES  CONTAINING  FURTHER
 INFORMATION, WHICH SHALL BE FREE OF CHARGE;
   (L)  PERMIT  ACCOUNT HOLDERS TO ESTABLISH SELF-EXCLUSION GAMING LIMITS
 ON A DAILY, WEEKLY, AND MONTHLY BASIS THAT ENABLE THE ACCOUNT HOLDER  TO
 IDENTIFY  THE  MAXIMUM  AMOUNT  OF  MONEY  AN ACCOUNT HOLDER MAY DEPOSIT
 DURING SUCH PERIOD OF TIME;
   (M) WHEN AN ACCOUNT HOLDER'S LIFETIME  DEPOSITS  EXCEED  TWO  THOUSAND
 FIVE HUNDRED DOLLARS, THE OPERATOR SHALL PREVENT ANY WAGERING UNTIL SUCH
 ACCOUNT  HOLDER  IMMEDIATELY  ACKNOWLEDGES,  AND  ACKNOWLEDGES EACH YEAR
 THEREAFTER, THAT HE OR SHE HAS MET THE DEPOSIT THRESHOLD AND  MAY  ELECT
 TO  ESTABLISH  RESPONSIBLE  GAMING LIMITS OR CLOSE THE ACCOUNT, AND SUCH
 ACCOUNT HOLDER HAS RECEIVED DISCLOSURES  FROM  THE  OPERATOR  CONCERNING
 PROBLEM GAMBLING RESOURCES;
   (N)  MAINTAIN A PUBLICLY ACCESSIBLE INTERNET PAGE DEDICATED TO RESPON-
 SIBLE PLAY, A LINK TO WHICH SHALL APPEAR ON THE OPERATOR'S  WEBSITE  AND
 IN  ANY  MOBILE APPLICATION OR ELECTRONIC PLATFORM ON WHICH A BETTOR MAY
 PLACE WAGERS. THE RESPONSIBLE PLAY PAGE SHALL INCLUDE (I) A STATEMENT OF
 THE OPERATOR'S POLICY AND COMMITMENT TO RESPONSIBLE GAMING; (II)  INFOR-
 MATION  REGARDING,  OR LINKS TO INFORMATION REGARDING, THE RISKS ASSOCI-
 ATED WITH GAMBLING AND THE POTENTIAL SIGNS OF PROBLEM GAMING; (III)  THE
 AVAILABILITY  OF  SELF-IMPOSED  GAMING  LIMITS; (IV) A LINK TO A PROBLEM
 GAMING WEBPAGE MAINTAINED  BY  THE  OFFICE  OF  ADDICTION  SERVICES  AND
 SUPPORTS; AND (V) SUCH OTHER INFORMATION OR STATEMENTS AS THE COMMISSION
 MAY REQUIRE BY RULE; AND
   (O)  SUBMIT  ANNUALLY  A  PROBLEM  GAMING  PLAN TO THE COMMISSION THAT
 INCLUDES: (I) THE OBJECTIVES OF AND  TIMETABLES  FOR  IMPLEMENTING  SUCH
 PLAN;  (II)  IDENTIFICATION  OF THE PERSONS RESPONSIBLE FOR IMPLEMENTING
 AND MAINTAINING SUCH PLAN; (III) PROCEDURES FOR IDENTIFYING  USERS  WITH
 SUSPECTED  OR KNOWN PROBLEM GAMING BEHAVIOR; (IV) PROCEDURES FOR PROVID-
 S. 8412                             6
 
 ING INFORMATION TO USERS CONCERNING PROBLEM  GAMING  IDENTIFICATION  AND
 RESOURCES;  (V) PROCEDURES TO PREVENT GAMING BY MINORS AND SELF-EXCLUDED
 PERSONS; AND (VI) SUCH OTHER PROBLEM GAMING INFORMATION AS  THE  COMMIS-
 SION MAY REQUIRE BY RULE.
   2.  THE  COMMISSION SHALL ANNUALLY REQUIRE A REPORT TO BE PREPARED AND
 DISTRIBUTED TO THE GOVERNOR AND THE LEGISLATURE ON THE IMPACT OF  MOBILE
 INTERACTIVE  GAMING WAGERING ON PROBLEM GAMBLERS IN NEW YORK STATE. SUCH
 REPORT SHALL INCLUDE AN ASSESSMENT OF PROBLEM GAMING AMONG PERSONS UNDER
 THE AGE OF THIRTY. SUCH REPORT SHALL BE PREPARED BY  A  NON-GOVERNMENTAL
 ORGANIZATION  OR  ENTITY  WITH EXPERTISE IN SERVING THE NEEDS OF PERSONS
 WITH GAMBLING ADDICTIONS. SUCH REPORT SHALL BE PREPARED AND  DISTRIBUTED
 UNDER  THE  SUPERVISION  OF AND IN COORDINATION WITH THE COMMISSION. THE
 COSTS ASSOCIATED WITH THE PREPARATION AND DISTRIBUTION  OF  SUCH  REPORT
 SHALL  BE  BORNE  BY OPERATORS AND THE COMMISSION SHALL BE AUTHORIZED TO
 ASSESS A FEE AGAINST OPERATORS FOR SUCH PURPOSES. THE  COMMISSION  SHALL
 ALSO  REPORT  PERIODICALLY TO THE GOVERNOR AND LEGISLATURE ON THE EFFEC-
 TIVENESS OF THE STATUTORY AND REGULATORY CONTROLS IN PLACE TO ENSURE THE
 INTEGRITY OF MOBILE INTERACTIVE GAMING OPERATIONS.
   § 1504. STATE TAXES. 1. FOR THE PRIVILEGE OF CONDUCTING MOBILE  INTER-
 ACTIVE  GAMING  WAGERING IN THE STATE, CASINOS AND OPERATORS SHALL PAY A
 TAX EQUIVALENT TO TWENTY-FIVE PERCENT OF INTERACTIVE GAMING GROSS REVEN-
 UE ATTRIBUTED TO INTERACTIVE GAMING WAGERING  PURSUANT  TO  SECTION  ONE
 THOUSAND FIVE HUNDRED TWO OF THIS ARTICLE. MOBILE INTERACTIVE GAMING TAX
 REVENUE  SHALL  BE  SEPARATELY  MAINTAINED AND RETURNED TO THE STATE FOR
 DEPOSIT INTO THE  STATE  LOTTERY  FUND  FOR  EDUCATION  AID,  EXCEPT  AS
 PROVIDED FOR IN SUBDIVISION TWO OF THIS SECTION. ANY INTEREST AND PENAL-
 TIES  IMPOSED  BY  THE  COMMISSION RELATING TO SUCH TAXES, ALL PENALTIES
 LEVIED AND COLLECTED BY THE COMMISSION, AND THE APPROPRIATE FUNDS,  CASH
 OR  PRIZES FORFEITED FROM INTERACTIVE GAMING WAGERING SHALL BE DEPOSITED
 INTO THE STATE LOTTERY FUND FOR EDUCATION.
   2. FROM THE STATE TAX COLLECTED PURSUANT TO SUBDIVISION  ONE  OF  THIS
 SECTION, THE COMMISSION SHALL DISTRIBUTE, IN CONJUNCTION WITH THE OFFICE
 OF  ADDICTION SERVICES AND SUPPORTS, ELEVEN MILLION DOLLARS ANNUALLY FOR
 PROBLEM GAMBLING EDUCATION AND TREATMENT PURPOSES.
   § 2. This act shall take effect immediately.