S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4506
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 16, 2023
                                ___________
 
 Introduced  by  M.  of  A.  EPSTEIN, GALLAGHER, DICKENS -- read once and
   referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to imposing a tax on  corporate
   lobbying expenditures
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The tax law is amended by adding a new article 9-B to  read
 as follows:
                                ARTICLE 9-B
               TAX ON LOBBYING EXPENDITURES BY CORPORATIONS
 SECTION 230. DEFINITIONS.
         231. IMPOSITION OF TAX.
   §  230.  DEFINITIONS.  FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "CORPORATION" SHALL INCLUDE A  CORPORATION,  ASSOCIATION,  COMPANY,
 PARTNERSHIP,  LIMITED  LIABILITY  COMPANY,  JOINT  STOCK COMPANY, OR ANY
 OTHER ENTITY SUBJECT TO TAX UNDER ARTICLE NINE OR NINE-A OF  THIS  CHAP-
 TER.
   2.  "LOBBYING" OR "LOBBYING ACTIVITIES" SHALL HAVE THE SAME MEANING AS
 DEFINED BY SECTION ONE-C OF THE LEGISLATIVE LAW.
   § 231. IMPOSITION OF TAX. 1.  FOR  THE  PRIVILEGE  OF  EXERCISING  THE
 FINANCIAL BACKING OF LOBBYING ACTIVITIES IN THIS STATE, EVERY FOREIGN OR
 DOMESTIC  CORPORATION  THAT  CONTRIBUTES ONE HUNDRED THOUSAND DOLLARS OR
 GREATER IN ANY FISCAL QUARTER TOWARDS LOBBYING ACTIVITIES IN THIS  STATE
 SHALL  ANNUALLY PAY A TAX ON SUCH LOBBYING ACTIVITIES, UPON THE BASIS OF
 SUCH LOBBYING EXPENDITURES, FOR SUCH FISCAL CALENDAR YEAR OR PART THERE-
 OF, ON A REPORT WHICH SHALL BE FILED, ON OR BEFORE THE FIFTEENTH DAY  OF
 APRIL  NEXT  SUCCEEDING  THE  CLOSE OF EACH SUCH YEAR, FOR TAXABLE YEARS
 BEGINNING AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, OR, IN THE CASE
 OF A CORPORATION WHICH REPORTS ON THE BASIS OF  A  FISCAL  YEAR,  ON  OR
 BEFORE  THE  FIFTEENTH  DAY  OF THE FOURTH MONTH AFTER THE CLOSE OF SUCH
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08636-01-3
              

 A. 4506                             2
 
 FISCAL YEAR, FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST,  TWO
 THOUSAND TWENTY-FOUR, SHALL BE PAID AS HEREINAFTER PROVIDED:
   (A)  A CORPORATION THAT EXPENDS LESS THAN ONE HUNDRED THOUSAND DOLLARS
 IN ANY FISCAL QUARTER TOWARDS LOBBYING ACTIVITIES IN THIS  STATE,  SHALL
 NOT BE SUBJECT TO TAX UNDER THIS SECTION FOR SUCH FISCAL QUARTER.
   (B) A CORPORATION THAT EXPENDS ONE HUNDRED THOUSAND DOLLARS OR GREATER
 IN  ANY  FISCAL QUARTER TOWARDS LOBBYING ACTIVITIES IN THIS STATE, SHALL
 BE SUBJECT TO A TAX OF THIRTY-FIVE PERCENT OF SUCH EXPENDITURE IN EXCESS
 OVER ONE HUNDRED THOUSAND DOLLARS.
   (C) A CORPORATION THAT EXPENDS FIVE HUNDRED THOUSAND DOLLARS OR GREAT-
 ER IN ANY FISCAL QUARTER TOWARDS  LOBBYING  ACTIVITIES  IN  THIS  STATE,
 SHALL  BE SUBJECT TO A TAX OF TWENTY-FIVE PERCENT OF SUCH EXPENDITURE IN
 EXCESS OVER FIVE HUNDRED  THOUSAND  DOLLARS,  IN  ADDITION  TO  THE  TAX
 IMPOSED UNDER PARAGRAPH (B) OF THIS SUBDIVISION.
   (D)  A  CORPORATION THAT EXPENDS ONE MILLION DOLLARS OR GREATER IN ANY
 FISCAL QUARTER TOWARDS LOBBYING  ACTIVITIES  IN  THIS  STATE,  SHALL  BE
 SUBJECT  TO  A TAX OF FIFTEEN PERCENT OF SUCH EXPENDITURE IN EXCESS OVER
 ONE MILLION DOLLARS, IN ADDITION TO THE TAX IMPOSED  BY  PARAGRAPHS  (B)
 AND (C) OF THIS SUBDIVISION.
   2. ANY RECEIVER, REFEREE, TRUSTEE, ASSIGNEE OR OTHER FIDUCIARY, OR ANY
 OFFICER  OR  AGENT  APPOINTED BY ANY COURT, WHO CONDUCTS THE BUSINESS OF
 ANY CORPORATION, SHALL BE SUBJECT TO THE TAX IMPOSED BY THIS ARTICLE  IN
 THE SAME MANNER AND TO THE SAME EXTENT AS IF THE BUSINESS WERE CONDUCTED
 BY  THE  AGENTS OR OFFICERS OF SUCH CORPORATION. A DISSOLVED CORPORATION
 WHICH CONTINUES TO CONDUCT BUSINESS SHALL ALSO BE  SUBJECT  TO  THE  TAX
 IMPOSED BY THIS ARTICLE.
   § 2. This act shall take effect immediately.