S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3559
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2023
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Racing and Wagering
 
 AN ACT to amend the tax law, in relation to video lottery gaming in  the
   counties  of  Suffolk  and Nassau; and to repeal certain provisions of
   such law relating thereto

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph 4 of subdivision a of section 1617-a of the tax
 law is REPEALED.
   § 2. Paragraph 2 of subdivision b of section 1612 of the tax  law,  as
 amended  by  section  2  of part S of chapter 39 of the laws of 2019, is
 amended to read as follows:
   2. As consideration for the operation of a video lottery gaming facil-
 ity, the division, shall cause the investment in the racing industry  of
 a  portion  of the vendor fee received pursuant to paragraph one of this
 subdivision in the manner set forth  in  this  subdivision.    With  the
 exception of Aqueduct racetrack, a video lottery gaming facility author-
 ized  pursuant  to  paragraph  five  of subdivision a of section sixteen
 hundred seventeen-a of this article [or a  facility  in  the  county  of
 Nassau  or  Suffolk  operated  by  a corporation established pursuant to
 section five hundred two of the racing, pari-mutuel wagering and  breed-
 ing  law],  each such track shall dedicate a portion of its vendor fees,
 received pursuant to clause (A), (B),  (B-1),  (B-2),  (C),  or  (D)  of
 subparagraph  (ii) of paragraph one of this subdivision, for the purpose
 of enhancing purses at such track, in  an  amount  equal  to  eight  and
 three-quarters  percent of the total revenue wagered at the vendor track
 after pay out for prizes. One percent of  the  gross  purse  enhancement
 amount,  as  required  by  this subdivision, shall be paid to the gaming
 commission to be used exclusively to promote and  ensure  equine  health
 and  safety  in  New  York.  Any  portion  of such funding to the gaming
 commission unused during a fiscal year shall be returned  to  the  video
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08182-01-3
              

 A. 3559                             2
 
 lottery  gaming  operators  on  a  pro rata basis in accordance with the
 amounts originally contributed by each operator and shall  be  used  for
 the  purpose of enhancing purses at such track. One and one-half percent
 of  the  gross  purse  enhancement  amount  at  a thoroughbred track, as
 required by this subdivision, shall be paid to  an  account  established
 pursuant  to section two hundred twenty-one-a of the racing, pari-mutuel
 wagering and breeding law to  be  used  exclusively  to  provide  health
 insurance for jockeys. In addition, with the exception of Aqueduct race-
 track,  a video lottery gaming facility authorized pursuant to paragraph
 five of subdivision a of section sixteen  hundred  seventeen-a  of  this
 article  or  a facility in the county of Nassau or Suffolk operated by a
 corporation established pursuant to section  five  hundred  two  of  the
 racing,  pari-mutuel  wagering  and  breeding  law,  one and one-quarter
 percent of total revenue wagered at the vendor track after pay  out  for
 prizes,  received pursuant to clause (A), (B), (B-1), (B-2), (C), or (D)
 of subparagraph (ii) of paragraph one  of  this  subdivision,  shall  be
 distributed  to  the  appropriate breeding fund for the manner of racing
 conducted by such track.
   Provided, further, that nothing in this paragraph shall  prevent  each
 track  from  entering  into an agreement, not to exceed five years, with
 the organization authorized to represent its  horsemen  to  increase  or
 decrease  the portion of its vendor fee dedicated to enhancing purses at
 such track during the years of participation by such track, or  to  race
 fewer dates than required herein.
   § 3. Subdivision f-1 of section 1612 of the tax law is REPEALED.
   § 4. This act shall take effect immediately.