[ ] is old law to be omitted.
LBD12674-03-4
A. 8809--A 2
racing, pari-mutuel wagering and breeding law, in relation to licenses
for simulcast facilities, sums relating to track simulcast, simulcast
of out-of-state thoroughbred races, simulcasting of races run by out-
of-state harness tracks and distributions of wagers; to amend chapter
59 of the laws of 2023 amending the racing, pari-mutuel wagering and
breeding law and other laws relating to simulcasting; to amend chapter
59 of the laws of 2023 amending the racing, pari-mutuel wagering and
breeding law and other laws relating to simulcasting and the imposi-
tion of certain taxes, in relation to extending certain provisions
thereof; and to amend the racing, pari-mutuel wagering and breeding
law, in relation to extending certain provisions thereof (Part P); to
amend the racing, pari-mutuel wagering and breeding law, in relation
to the New York Jockey Injury Compensation Fund, Inc. (Part Q); to
amend the racing, pari-mutuel wagering and breeding law, in relation
to establishing a Cornell racehorse safety program; and providing for
the expiration of certain provisions (Part R); to amend the tax law,
in relation to the corporate franchise tax rate (Part S); to amend the
tax law, in relation to increasing the personal income tax rate for
certain income levels (Part T); to amend the tax law, in relation to
establishing phaseout rates for the earned income tax credit (Part U);
to amend the tax law, in relation to eligibility for the earned income
tax credit (Part V); to amend the tax law, in relation to a payment of
a supplemental empire state child credit (Part W); to amend the tax
law, in relation to adjusting the homeowner tax rebate credit for STAR
recipients (Part X); to amend the tax law, in relation to allowing a
tax exemption with respect to fire extinguishers and fire, heat and
carbon monoxide alarms purchased for residential use (Part Y); to
amend the tax law, in relation to exempting school supplies from sales
tax during a specified period each year (Part Z); to amend the tax
law, in relation to exempting oral care products from the tax on
retail sales (Part AA); to amend the tax law, in relation to estab-
lishing a sales tax exemption for energy storage (Part BB); and to
amend the tax law, in relation to creating a work opportunity tax
credit; and providing for the repeal of such provisions upon expira-
tion thereof (Part CC)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law major components of legislation
which are necessary to implement the state fiscal plan for the 2024-2025
state fiscal year. Each component is wholly contained within a Part
identified as Parts A through CC. The effective date for each particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part,
including the effective date of the Part, which makes a reference to a
section "of this act", when used in connection with that particular
component, shall be deemed to mean and refer to the corresponding
section of the Part in which it is found. Section three of this act sets
forth the general effective date of this act.
PART A
A. 8809--A 3
Section 1. Paragraph 2 of subsection (g) of section 615 of the tax
law, as amended by section 1 of part Q of chapter 59 of the laws of
2019, is amended to read as follows:
(2) With respect to an individual whose New York adjusted gross income
is over ten million dollars, the New York itemized deduction shall be an
amount equal to twenty-five percent of any charitable contribution
deduction allowed under section one hundred seventy of the internal
revenue code for taxable years beginning after two thousand nine and
ending before two thousand [twenty-five] THIRTY.
§ 2. Paragraph 2 of subdivision (g) of section 11-1715 of the adminis-
trative code of the city of New York, as amended by section 2 of part Q
of chapter 59 of the laws of 2019, is amended to read as follows:
(2) With respect to an individual whose New York adjusted gross income
is over ten million dollars, the New York itemized deduction shall be an
amount equal to twenty-five percent of any charitable contribution
deduction allowed under section one hundred seventy of the internal
revenue code for taxable years beginning after two thousand nine and
ending before two thousand [twenty-five] THIRTY.
§ 3. This act shall take effect immediately.
PART B
Section 1. Section 12 of part N of chapter 61 of the laws of 2005,
amending the tax law relating to certain transactions and related infor-
mation and relating to the voluntary compliance initiative, as amended
by section 1 of part O of chapter 59 of the laws of 2019, is amended to
read as follows:
§ 12. This act shall take effect immediately; provided, however, that
(i) section one of this act shall apply to all disclosure statements
described in paragraph 1 of subdivision (a) of section 25 of the tax
law, as added by section one of this act, that were required to be filed
with the internal revenue service at any time with respect to "listed
transactions" as described in such paragraph 1, and shall apply to all
disclosure statements described in paragraph 1 of subdivision (a) of
section 25 of the tax law, as added by section one of this act, that
were required to be filed with the internal revenue service with respect
to "reportable transactions" as described in such paragraph 1, other
than "listed transactions", in which a taxpayer participated during any
taxable year for which the statute of limitations for assessment has not
expired as of the date this act shall take effect, and shall apply to
returns or statements described in such paragraph 1 required to be filed
by taxpayers (or persons as described in such paragraph) with the
commissioner of taxation and finance on or after the sixtieth day after
this act shall have become a law; and
(ii) sections two through four and seven through nine of this act
shall apply to any tax liability for which the statute of limitations on
assessment has not expired as of the date this act shall take effect;
and
(iii) provided, further, that the provisions of this act, except
section five of this act, shall expire and be deemed repealed July 1,
[2024] 2029; provided, that, such expiration and repeal shall not affect
any requirement imposed pursuant to this act.
§ 2. This act shall take effect immediately.
PART C
A. 8809--A 4
Section 1. The opening paragraph of paragraph 2 of subsection (a) of
section 801 of the tax law, as amended by section 1 of part N of chapter
59 of the laws of 2012, is amended to read as follows:
(A) For individuals, the tax is imposed at a rate of thirty-four
hundredths (.34) percent of the net earnings from self-employment of
individuals that are attributable to the MCTD, IN THE COUNTIES OF DUTCH-
ESS, NASSAU, ORANGE, PUTNAM, ROCKLAND, SUFFOLK, AND WESTCHESTER, if such
earnings attributable to the MCTD exceed fifty thousand dollars for the
tax year.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2024.
PART D
Section 1. Paragraph 2 of subsection (c) and paragraph 4 of subsection
(d) of section 689 of the tax law, paragraph 2 of subsection (c) as
amended by chapter 40 of the laws of 1964 and paragraph 4 of subsection
(d) as amended by chapter 28 of the laws of 1987, are amended to read as
follows:
(2) the taxpayer has not previously filed with the tax commission a
timely petition under subsection (b) OF THIS SECTION for the same taxa-
ble year unless the petition under this subsection relates to a separate
claim for credit or refund properly filed under subsection (f) of
section six hundred eighty-seven OF THIS PART OR RELATES TO A REFUND OR
CREDIT FIRST CLAIMED ON AN AMENDED RETURN FOR THE TAXABLE YEAR, and
(4) Restriction on further notices of deficiency. -- If the taxpayer
files a petition with the tax commission under this section, no notice
of deficiency under section six hundred eighty-one OF THIS PART may
thereafter be issued by the tax commission for the same [taxable year]
TAX RETURN, except in case of fraud or with respect to a change or
correction required to be reported under section six hundred fifty-nine
OF THIS ARTICLE.
§ 2. Paragraph 2 of subsection (c) and paragraph 4 of subsection (d)
of section 1089 of the tax law, paragraph 2 of subsection (c) as added
by chapter 188 of the laws of 1964 and paragraph 4 of subsection (d) as
amended by chapter 817 of the laws of 1987, are amended to read as
follows:
(2) the taxpayer has not previously filed with the tax commission a
timely petition under subsection (b) OF THIS SECTION for the same taxa-
ble year unless the petition under this subsection relates to a separate
claim for credit or refund properly filed under subsection (f) of
section one thousand eighty-seven OF THIS ARTICLE OR RELATES TO A REFUND
OR CREDIT FIRST CLAIMED ON AN AMENDED RETURN FOR THE TAXABLE YEAR, and
(4) Restriction on further notices of deficiency.---If the taxpayer
files a petition with the tax commission under this section, no notice
of deficiency under section one thousand eighty-one OF THIS ARTICLE may
thereafter be issued by the tax commission for the same [taxable year]
TAX RETURN, except in case of fraud or with respect to an increase or
decrease in federal taxable income or federal alternative minimum taxa-
ble income or federal tax or a federal change or correction or renegoti-
ation, or computation or recomputation of tax, which is treated in the
same manner as if it were a deficiency for federal income tax purposes,
required to be reported under subdivision three of section two hundred
eleven[, or under section two hundred nineteen-bb or under section two
hundred nineteen-zz] OF THIS CHAPTER.
A. 8809--A 5
§ 3. This act shall take effect immediately and apply to taxable years
beginning on or after January 1, 2024.
PART E
Section 1. The executive law is amended by adding a new section 845-e
to read as follows:
§ 845-E. COMMERCIAL SECURITY TAX CREDIT PROGRAM. 1. DEFINITIONS. FOR
THE PURPOSES OF THIS SECTION:
(A) "CERTIFICATE OF TAX CREDIT" MEANS THE DOCUMENT ISSUED TO A BUSI-
NESS ENTITY BY THE DIVISION AFTER THE DIVISION HAS VERIFIED THAT THE
BUSINESS ENTITY HAS MET ALL APPLICABLE ELIGIBILITY CRITERIA IN SUBDIVI-
SION TWO OF THIS SECTION. THE CERTIFICATE SHALL SPECIFY THE EXACT AMOUNT
OF THE TAX CREDIT UNDER THIS SECTION THAT A BUSINESS ENTITY MAY CLAIM,
PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, AND OTHER INFORMATION AS
REQUIRED BY THE DEPARTMENT OF TAXATION AND FINANCE.
(B) "QUALIFIED BUSINESS" MEANS A BUSINESS WITH TWENTY-FIVE OR FEWER
TOTAL EMPLOYEES THAT OPERATES ONE OR MORE PHYSICAL RETAIL BUSINESS
LOCATIONS OPEN TO THE PUBLIC IN NEW YORK STATE THAT INCURS COSTS RELATED
TO PROTECTION AGAINST RETAIL THEFT OF GOODS THROUGH RETAIL THEFT
PREVENTION MEASURES.
(C) "QUALIFIED RETAIL THEFT PREVENTION MEASURE EXPENSES" MEANS ANY
COMBINATION OF RETAIL THEFT PREVENTION MEASURE COSTS PAID OR INCURRED BY
A QUALIFIED BUSINESS DURING THE TAXABLE YEAR THAT CUMULATIVELY EXCEED
THREE THOUSAND DOLLARS FOR EACH NEW YORK RETAIL LOCATION.
(D) "RETAIL THEFT PREVENTION MEASURE" MEANS (I) THE USE OF SECURITY
OFFICERS AS DEFINED IN PARAGRAPH (E) OF THIS SUBDIVISION, (II) SECURITY
CAMERAS, (III) PERIMETER SECURITY LIGHTING, (IV) INTERIOR OR EXTERIOR
LOCKING OR HARDENING MEASURES, (V) ALARM SYSTEMS, (VI) ACCESS CONTROL
SYSTEMS, OR (VII) OTHER APPROPRIATE ANTI-THEFT DEVICES AS DETERMINED BY
THE DIVISION TO BE ELIGIBLE UNDER THIS SECTION.
(E) "SECURITY OFFICERS" MEANS SECURITY OFFICERS, REGISTERED UNDER
ARTICLE SEVEN-A OF THE GENERAL BUSINESS LAW, RESPONSIBLE FOR THE SECURI-
TY AND THEFT DETERRENCE IN A QUALIFIED BUSINESS, WHETHER EMPLOYED
DIRECTLY BY SUCH BUSINESS OR INDIRECTLY THROUGH A CONTRACTOR.
2. ELIGIBILITY CRITERIA. TO BE ELIGIBLE FOR A TAX CREDIT UNDER THE
COMMERCIAL SECURITY TAX CREDIT PROGRAM, AN ELIGIBLE BUSINESS MUST:
(A) BE A QUALIFIED BUSINESS REQUIRED TO FILE A TAX RETURN PURSUANT TO
ARTICLES NINE, NINE-A OR TWENTY-TWO OF THE TAX LAW;
(B) HAVE QUALIFIED RETAIL THEFT PREVENTION MEASURE EXPENSES THAT
EXCEED THREE THOUSAND DOLLARS FOR EACH NEW YORK RETAIL LOCATION DURING
THE TAXABLE YEAR;
(C) PROVIDE A CERTIFICATION IN A MANNER AND FORM PRESCRIBED BY THE
COMMISSIONER THAT THE BUSINESS ENTITY PARTICIPATES IN A COMMUNITY ANTI-
THEFT PARTNERSHIP AS ESTABLISHED BY THE DIVISION BETWEEN BUSINESSES AND
RELEVANT LOCAL LAW ENFORCEMENT AGENCIES; AND
(D) MAY NOT OWE PAST DUE STATE TAXES OR LOCAL PROPERTY TAXES UNLESS
THE BUSINESS ENTITY IS MAKING PAYMENTS AND COMPLYING WITH AN APPROVED
BINDING PAYMENT AGREEMENT ENTERED INTO WITH THE TAXING AUTHORITY.
3. APPLICATION AND APPROVAL PROCESS. (A) A BUSINESS ENTITY MUST SUBMIT
A COMPLETE APPLICATION AS PRESCRIBED BY THE COMMISSIONER BY OCTOBER
THIRTY-FIRST OF EACH YEAR.
(B) THE COMMISSIONER SHALL ESTABLISH PROCEDURES FOR BUSINESS ENTITIES
TO SUBMIT APPLICATIONS. AS PART OF THE APPLICATION, EACH BUSINESS ENTITY
MUST:
A. 8809--A 6
(I) PROVIDE EVIDENCE OF ELIGIBILITY IN A FORM AND MANNER PRESCRIBED BY
THE COMMISSIONER;
(II) AGREE TO ALLOW THE DEPARTMENT OF TAXATION AND FINANCE TO SHARE
THE BUSINESS ENTITY'S TAX INFORMATION WITH THE DIVISION. HOWEVER, ANY
INFORMATION SHARED AS A RESULT OF THIS PROGRAM SHALL NOT BE AVAILABLE
FOR DISCLOSURE OR INSPECTION UNDER THE STATE FREEDOM OF INFORMATION LAW
PURSUANT TO ARTICLE SIX OF THE PUBLIC OFFICERS LAW;
(III) ALLOW THE DIVISION AND ITS AGENTS ACCESS TO ANY AND ALL BOOKS
AND RECORDS THE DIVISION MAY REQUIRE TO CONFIRM ELIGIBILITY; AND
(IV) AGREE TO PROVIDE ANY ADDITIONAL INFORMATION REQUIRED BY THE DIVI-
SION RELEVANT TO THIS SECTION.
4. CERTIFICATE OF TAX CREDIT. AFTER REVIEWING A BUSINESS ENTITY'S
COMPLETED FINAL APPLICATION AND DETERMINING THAT A BUSINESS ENTITY MEETS
THE ELIGIBILITY CRITERIA AS SET FORTH IN THIS SECTION, THE DIVISION MAY
ISSUE TO THAT BUSINESS ENTITY A CERTIFICATE OF TAX CREDIT. ALL APPLICA-
TIONS WILL BE PROCESSED BY THE DIVISION IN THE ORDER THEY ARE RECEIVED
AND CERTIFICATES OF TAX CREDIT MAY BE ISSUED IN AMOUNTS THAT, IN THE
AGGREGATE, DO NOT EXCEED THE ANNUAL CAP AS SET FORTH IN SUBDIVISION
SEVEN OF THIS SECTION.
5. COMMERCIAL SECURITY TAX CREDIT. (A) FOR TAXABLE YEARS BEGINNING ON
OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR AND BEFORE JANUARY
FIRST, TWO THOUSAND TWENTY-SIX, A BUSINESS ENTITY IN THE COMMERCIAL
SECURITY TAX CREDIT PROGRAM THAT MEETS THE ELIGIBILITY REQUIREMENTS OF
SUBDIVISION TWO OF THIS SECTION MAY BE ELIGIBLE TO CLAIM A CREDIT EQUAL
TO THREE THOUSAND DOLLARS FOR EACH RETAIL LOCATION OF THE BUSINESS ENTI-
TY LOCATED IN NEW YORK STATE.
(B) A BUSINESS ENTITY MAY CLAIM THE TAX CREDIT IN THE TAXABLE YEAR
THAT BEGINS IN THE YEAR FOR WHICH IT WAS ALLOCATED A CREDIT BY THE DIVI-
SION UNDER THIS SECTION.
(C) THE CREDIT SHALL BE ALLOWED AS PROVIDED IN SECTION FORTY-NINE,
SECTION ONE HUNDRED EIGHTY-SEVEN-R, SUBDIVISION SIXTY OF SECTION TWO
HUNDRED TEN-B AND SUBSECTION (PPP) OF SECTION SIX HUNDRED SIX OF THE TAX
LAW.
(D) THE COMMISSIONER SHALL, IN CONSULTATION WITH THE DEPARTMENT OF
TAXATION AND FINANCE, DEVELOP A CERTIFICATE OF TAX CREDIT THAT SHALL BE
ISSUED BY THE COMMISSIONER TO ELIGIBLE BUSINESSES.
(E) THE COMMISSIONER SHALL SOLELY DETERMINE THE ELIGIBILITY OF ANY
APPLICANT APPLYING FOR ENTRY INTO THE PROGRAM AND SHALL REMOVE ANY BUSI-
NESS ENTITY FROM THE PROGRAM FOR FAILING TO MEET ANY OF THE REQUIREMENTS
SET FORTH IN SUBDIVISION TWO AND SUBDIVISION THREE OF THIS SECTION. IN
THE EVENT A BUSINESS ENTITY IS REMOVED FROM THE PROGRAM, THE DIVISION
SHALL NOTIFY THE DEPARTMENT OF TAXATION AND FINANCE OF SUCH REMOVAL.
6. MAINTENANCE OF RECORDS. EACH ELIGIBLE BUSINESS PARTICIPATING IN THE
PROGRAM SHALL KEEP ALL RELEVANT RECORDS FOR THE DURATION OF THEIR
PROGRAM PARTICIPATION FOR AT LEAST THREE YEARS.
7. CAP ON TAX CREDIT. THE TOTAL AMOUNT OF TAX CREDITS LISTED ON
CERTIFICATES OF TAX CREDIT ISSUED BY THE DIVISION PURSUANT TO THIS
SECTION MAY NOT EXCEED FIVE MILLION DOLLARS PER CALENDAR YEAR.
§ 2. The tax law is amended by adding a new section 49 to read as
follows:
§ 49. COMMERCIAL SECURITY TAX CREDIT. (A) ALLOWANCE OF CREDIT. FOR
TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
FOUR AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SIX, A TAXPAYER
REQUIRED TO FILE A RETURN PURSUANT TO ARTICLES NINE, NINE-A OR TWENTY-
TWO OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT
TO THE PROVISIONS REFERENCED IN SUBDIVISION (F) OF THIS SECTION. THE
A. 8809--A 7
AMOUNT OF THE CREDIT IS EQUAL TO THE AMOUNT DETERMINED PURSUANT TO
SECTION EIGHT HUNDRED FORTY-FIVE-E OF THE EXECUTIVE LAW. NO COST OR
EXPENSE PAID OR INCURRED BY THE TAXPAYER THAT IS INCLUDED AS PART OF THE
CALCULATION OF THIS CREDIT SHALL BE THE BASIS OF ANY OTHER TAX CREDIT
ALLOWED UNDER THIS CHAPTER.
(B) TO BE ELIGIBLE FOR THE COMMERCIAL SECURITY TAX CREDIT, THE TAXPAY-
ER SHALL HAVE BEEN ISSUED A CERTIFICATE OF TAX CREDIT BY THE DIVISION OF
CRIMINAL JUSTICE SERVICES PURSUANT TO SECTION EIGHT HUNDRED FORTY-FIVE-E
OF THE EXECUTIVE LAW, WHICH CERTIFICATE SHALL SET FORTH THE AMOUNT OF
THE CREDIT THAT MAY BE CLAIMED FOR THE TAXABLE YEAR. THE TAXPAYER SHALL
BE ALLOWED TO CLAIM ONLY THE AMOUNT LISTED ON THE CERTIFICATE OF TAX
CREDIT FOR THE TAXABLE YEAR. A TAXPAYER THAT IS A PARTNER IN A PARTNER-
SHIP, MEMBER OF A LIMITED LIABILITY COMPANY OR SHAREHOLDER IN A SUBCHAP-
TER S CORPORATION THAT HAS RECEIVED A CERTIFICATE OF TAX CREDIT SHALL BE
ALLOWED ITS PRO RATA SHARE OF THE CREDIT EARNED BY THE PARTNERSHIP,
LIMITED LIABILITY COMPANY OR SUBCHAPTER S CORPORATION.
(C) TAX RETURN REQUIREMENT. THE TAXPAYER SHALL BE REQUIRED TO ATTACH
TO ITS TAX RETURN IN THE FORM PRESCRIBED BY THE COMMISSIONER, PROOF OF
RECEIPT OF ITS CERTIFICATE OF TAX CREDIT ISSUED BY THE DIVISION OF CRIM-
INAL JUSTICE SERVICES.
(D) INFORMATION SHARING. NOTWITHSTANDING ANY PROVISION OF THIS CHAP-
TER, EMPLOYEES OF THE DIVISION OF CRIMINAL JUSTICE SERVICES AND THE
DEPARTMENT SHALL BE ALLOWED AND ARE DIRECTED TO SHARE AND EXCHANGE:
(1) INFORMATION DERIVED FROM TAX RETURNS OR REPORTS THAT IS RELEVANT
TO A TAXPAYER'S ELIGIBILITY TO PARTICIPATE IN THE COMMERCIAL SECURITY
TAX CREDIT PROGRAM;
(2) INFORMATION REGARDING THE CREDIT APPLIED FOR, ALLOWED OR CLAIMED
PURSUANT TO THIS SECTION AND TAXPAYERS THAT ARE APPLYING FOR THE COMMER-
CIAL SECURITY TAX CREDIT PROGRAM OR THAT ARE CLAIMING SUCH CREDIT; AND
(3) INFORMATION CONTAINED IN OR DERIVED FROM CREDIT CLAIM FORMS
SUBMITTED TO THE DEPARTMENT AND APPLICATIONS FOR ADMISSION INTO THE
COMMERCIAL SECURITY TAX CREDIT PROGRAM. ALL INFORMATION EXCHANGED
BETWEEN THE DEPARTMENT AND THE DIVISION OF CRIMINAL JUSTICE SERVICES
SHALL NOT BE SUBJECT TO DISCLOSURE OR INSPECTION UNDER THE STATE'S FREE-
DOM OF INFORMATION LAW.
(E) CREDIT RECAPTURE. IF A CERTIFICATE OF TAX CREDIT ISSUED BY THE
DIVISION OF CRIMINAL JUSTICE SERVICES UNDER SECTION EIGHT HUNDRED
FORTY-FIVE-E OF THE EXECUTIVE LAW IS REVOKED BY THE DIVISION, THE AMOUNT
OF CREDIT DESCRIBED IN THIS SECTION AND CLAIMED BY THE TAXPAYER PRIOR TO
SUCH REVOCATION SHALL BE ADDED BACK TO TAX IN THE TAXABLE YEAR SUCH
REVOCATION BECOMES FINAL.
(F) CROSS REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9; SECTION 187-R;
(2) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 60;
(3) ARTICLE 22: SECTION 606, SUBSECTION (PPP).
§ 3. The tax law is amended by adding a new section 187-r to read as
follows:
§ 187-R. COMMERCIAL SECURITY TAX CREDIT. 1. ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
SECTION FORTY-NINE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS
ARTICLE.
2. APPLICATION OF CREDIT. IN NO EVENT SHALL THE CREDIT UNDER THIS
SECTION BE ALLOWED IN AN AMOUNT THAT WILL REDUCE THE TAX PAYABLE TO LESS
THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHTY-
THREE OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE UNDER
A. 8809--A 8
THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY
AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
AN OVERPAYMENT OF TAX TO BE REFUNDED IN ACCORDANCE WITH THE PROVISIONS
OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER,
THE PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
§ 4. Section 210-B of the tax law is amended by adding a new subdivi-
sion 60 to read as follows:
60. COMMERCIAL SECURITY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAY-
ER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION
FORTY-NINE OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR THE TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
IT ALLOWABLE UNDER THIS SUBDIVISION FOR THE TAXABLE YEAR REDUCES THE TAX
TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
§ 5. Section 606 of the tax law is amended by adding a new subsection
(ppp) to read as follows:
(PPP) COMMERCIAL SECURITY TAX CREDIT. (1) ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
SECTION FORTY-NINE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS
ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR THE TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED
EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL BE
PAID THEREON.
§ 6. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (li) to read as
follows:
(LI) COMMERCIAL SECURITY TAX AMOUNT OF CREDIT UNDER
CREDIT UNDER SUBSECTION (PPP) SUBDIVISION SIXTY OF
SECTION TWO HUNDRED TEN-B
§ 7. This act shall take effect immediately.
PART F
Section 1. Intentionally omitted.
§ 2. Intentionally omitted.
§ 3. Intentionally omitted.
§ 4. Intentionally omitted.
§ 5. Subdivisions (a), (b), (c) and (d) of section 23 of part U of
chapter 61 of the laws of 2011, amending the real property tax law and
other laws relating to establishing standards for electronic tax
administration, subdivisions (a), (c) and (d) as amended by section 5 of
part A of chapter 59 of the laws of 2019 and subdivision (b) as amended
by section 5 of part G of chapter 60 of the laws of 2016, are amended to
read as follows:
A. 8809--A 9
(a) the amendments to section 29 of the tax law made by section thir-
teen of this act shall apply to tax documents filed or required to be
filed on or after the sixtieth day after which this act shall have
become a law and shall expire and be deemed repealed December 31, [2024]
2029, provided however that the amendments to paragraph 4 of subdivision
(a) of section 29 of the tax law and paragraph 2 of subdivision (e) of
section 29 of the tax law made by section thirteen of this act with
regard to individual taxpayers shall take effect September 15, 2011 but
only if the commissioner of taxation and finance has reported in the
report required by section seventeen-b of this act that the percentage
of individual taxpayers electronically filing their 2010 income tax
returns is less than eighty-five percent; provided that the commissioner
of taxation and finance shall notify the legislative bill drafting
commission of the date of the issuance of such report in order that the
commission may maintain an accurate and timely effective data base of
the official text of the laws of the state of New York in furtherance of
effectuating the provisions of section 44 of the legislative law and
section 70-b of the public officers law;
(b) sections fourteen, fifteen, sixteen and seventeen of this act
shall take effect September 15, 2011 but only if the commissioner of
taxation and finance has reported in the report required by section
seventeen-b of this act that the percentage of individual taxpayers
electronically filing their 2010 income tax returns is less than eight-
y-five percent;
(c) sections fourteen-a and fifteen-a of this act shall take effect
September 15, 2011 and expire and be deemed repealed December 31, 2012
but shall take effect only if the commissioner of taxation and finance
has reported in the report required by section seventeen-b of this act
that the percentage of individual taxpayers electronically filing their
2010 income tax returns is eighty-five percent or greater;
(d) sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this
act shall take effect January 1, [2025] 2030 but only if the commission-
er of taxation and finance has reported in the report required by
section seventeen-b of this act that the percentage of individual
taxpayers electronically filing their 2010 income tax returns is less
than eighty-five percent; and
§ 6. This act shall take effect immediately.
PART G
Section 1. Subdivision (e) of section 23 of part U of chapter 61 of
the laws of 2011 is REPEALED.
§ 2. This act shall take effect immediately.
PART H
Section 1. Section 1136 of the tax law is amended by adding a new
subdivision (d-1) to read as follows:
(D-1)(1) NOTWITHSTANDING SUBDIVISION (D) OF THIS SECTION, A RETURN MAY
BE AMENDED WHERE SUCH AMENDMENT WOULD NOT RESULT IN THE REDUCTION OR
ELIMINATION OF A PAST-DUE TAX LIABILITY, AS SUCH TERM IS DEFINED IN
SECTION ONE HUNDRED SEVENTY-ONE-V OF THIS CHAPTER. PROVIDED, HOWEVER,
THAT A PERSON REQUIRED TO COLLECT TAX, AS DEFINED IN SECTION ELEVEN
HUNDRED THIRTY-ONE OF THIS PART, MAY AMEND A RETURN WITHIN ONE HUNDRED
EIGHTY DAYS OF THE DATE SUCH RETURN WAS DUE IF THE PAST-DUE LIABILITY
WAS SELF-ASSESSED AND REPORTED BY SUCH PERSON.
A. 8809--A 10
(2) WHERE THERE IS NO SUCH PAST-DUE TAX LIABILITY, AN AMENDED RETURN
THAT WOULD RESULT IN THE REDUCTION OR ELIMINATION OF TAX DUE SHALL BE
DEEMED A CLAIM FOR CREDIT OR REFUND AND MUST BE FILED WITHIN THE TIME
REQUIRED FOR FILING A CLAIM FOR CREDIT OR REFUND UNDER SECTION ELEVEN
HUNDRED THIRTY-NINE OF THIS PART AND OTHERWISE MEET THE REQUIREMENTS OF
SUCH SECTION.
(3) WHERE THE COMMISSIONER HAS DETERMINED THE AMOUNT OF TAX DUE PURSU-
ANT TO PARAGRAPH ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED THIR-
TY-EIGHT OF THIS PART, AN ORIGINAL RETURN MAY BE FILED WITHIN ONE
HUNDRED EIGHTY DAYS AFTER MAILING OF NOTICE OF SUCH DETERMINATION.
PROVIDED, HOWEVER, THAT NOTHING IN THIS PARAGRAPH SHALL AFFECT ANY
PENALTY OR INTEREST THAT MAY HAVE ACCRUED FOR SUCH TAX PERIOD ON ACCOUNT
OF FAILURE TO TIMELY FILE THE ORIGINAL RETURN.
(4) AN ASSESSMENT OF TAX, PENALTY AND INTEREST, INCLUDING RECOVERY OF
A PREVIOUSLY PAID REFUND, ATTRIBUTABLE TO A CHANGE OR CORRECTION ON A
RETURN, MAY BE MADE AT ANY TIME WITHIN THREE YEARS AFTER SUCH RETURN IS
FILED.
§ 2. Subdivision (a) of section 1145 of the tax law is amended by
adding a new paragraph 8 to read as follows:
(8) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE, ANY PERSON
WHO WILLFULLY FILES OR AMENDS A RETURN THAT CONTAINS FALSE INFORMATION
TO REDUCE OR ELIMINATE A LIABILITY SHALL BE SUBJECT TO A PENALTY NOT TO
EXCEED ONE THOUSAND DOLLARS PER RETURN. THIS PENALTY SHALL BE IN ADDI-
TION TO ANY OTHER PENALTY PROVIDED BY LAW.
§ 3. The commissioner of taxation and finance shall be required to
provide notice to persons required to collect tax of the amendments made
by sections one and two of this act no later than September 1, 2024.
§ 4. This act shall take effect immediately, provided, however, the
amendments made by section one of this act shall apply to returns filed
or amended for quarterly periods, as described in subdivision (b) of
section 1136 of the tax law, commencing on and after December 1, 2024.
PART I
Section 1. Subdivision (jj) of section 1115 of the tax law, as amended
by section 1 of part M of chapter 59 of the laws of 2021, is amended to
read as follows:
(jj) Tangible personal property or services otherwise taxable under
this article sold to a related person shall not be subject to the taxes
imposed by section eleven hundred five of this article or the compensat-
ing use tax imposed under section eleven hundred ten of this article
where the purchaser can show that the following conditions have been met
to the extent they are applicable: (1)(i) the vendor and the purchaser
are referenced as either a "covered company" as described in section
243.2(f) or a "material entity" as described in section 243.2(l) of the
Code of Federal Regulations in a resolution plan that has been submitted
to an agency of the United States for the purpose of satisfying subpara-
graph 1 of paragraph (d) of section one hundred sixty-five of the Dodd-
Frank Wall Street Reform and Consumer Protection Act (the "Act") or any
successor law, or (ii) the vendor and the purchaser are separate legal
entities pursuant to a divestiture directed pursuant to subparagraph 5
of paragraph (d) of section one hundred sixty-five of such act or any
successor law; (2) the sale would not have occurred between such related
entities were it not for such resolution plan or divestiture; and (3) in
acquiring such property or services, the vendor did not claim an
exemption from the tax imposed by this state or another state based on
A. 8809--A 11
the vendor's intent to resell such services or property. A person is
related to another person for purposes of this subdivision if the person
bears a relationship to such person described in section two hundred
sixty-seven of the internal revenue code. The exemption provided by this
subdivision shall not apply to sales made, services rendered, or uses
occurring after June thirtieth, two thousand [twenty-four] TWENTY-SEVEN,
except with respect to sales made, services rendered, or uses occurring
pursuant to binding contracts entered into on or before such date; but
in no case shall such exemption apply after June thirtieth, two thousand
[twenty-seven] THIRTY.
§ 2. This act shall take effect immediately.
PART J
Section 1. Subparagraph (B) of paragraph 1 of subdivision (a) of
section 1115 of the tax law, as amended by section 1 of part R of chap-
ter 59 of the laws of 2023, is amended to read as follows:
(B) Until May thirty-first, two thousand [twenty-four] TWENTY-FIVE,
the food and drink excluded from the exemption provided by clauses (i),
(ii) and (iii) of subparagraph (A) of this paragraph, and bottled water,
shall be exempt under this subparagraph: (i) when sold for one dollar
and fifty cents or less through any vending machine that accepts coin or
currency only; or (ii) when sold for two dollars or less through any
vending machine that accepts any form of payment other than coin or
currency, whether or not it also accepts coin or currency.
§ 2. This act shall take effect immediately.
PART K
Section 1. The real property law is amended by adding a new article
12-D to read as follows:
ARTICLE 12-D
SHORT-TERM RESIDENTIAL RENTAL UNITS
SECTION 447-A. DEFINITIONS.
447-B. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION.
447-C. REGISTRATION.
447-D. EXCEPTIONS.
447-E. PENALTIES.
447-F. ENFORCEMENT.
447-G. DATA SHARING.
§ 447-A. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
TERMS SHALL HAVE THE FOLLOWING MEANINGS:
1. "SHORT-TERM RESIDENTIAL RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT,
OR A ROOM, GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY OTHER
SPACE WITHIN A DWELLING, MADE AVAILABLE FOR RENT BY GUESTS FOR LESS THAN
THIRTY CONSECUTIVE DAYS, WHERE THE UNIT IS OFFERED FOR TOURIST OR TRAN-
SIENT USE BY THE SHORT-TERM RENTAL HOST OF THE RESIDENTIAL UNIT.
2. "SHORT-TERM RENTAL HOST" MEANS A PERSON OR ENTITY IN LAWFUL
POSSESSION OF A SHORT-TERM RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS IN
ACCORDANCE WITH THIS ARTICLE.
3. "BOOKING SERVICE" MEANS A PERSON OR ENTITY WHO, DIRECTLY OR INDI-
RECTLY:
(A) PROVIDES ONE OR MORE ONLINE, COMPUTER OR APPLICATION-BASED PLAT-
FORMS THAT INDIVIDUALLY OR COLLECTIVELY CAN BE USED TO:
(I) LIST OR ADVERTISE OFFERS FOR SHORT-TERM RENTALS, AND
A. 8809--A 12
(II) EITHER ACCEPT SUCH OFFERS, OR RESERVE OR PAY FOR SUCH RENTALS;
AND
(B) CHARGES, COLLECTS OR RECEIVES A FEE FOR THE USE OF SUCH A PLATFORM
OR FOR PROVISION OF ANY SERVICE IN CONNECTION WITH A SHORT-TERM RENTAL.
A BOOKING SERVICE SHALL NOT BE CONSTRUED TO INCLUDE A PLATFORM THAT
SOLELY LISTS OR ADVERTISES OFFERS FOR SHORT-TERM RENTALS.
§ 447-B. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION. 1. A SHORT-
TERM RENTAL HOST MAY OPERATE A DWELLING UNIT AS A SHORT-TERM RESIDENTIAL
RENTAL UNIT PROVIDED SUCH DWELLING UNIT:
(A) IS REGISTERED IN ACCORDANCE WITH SECTION FOUR HUNDRED FORTY-SEV-
EN-C OF THIS ARTICLE;
(B) IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY SUBDI-
VISION FORTY-FOUR OF SECTION FOUR OF THE MULTIPLE RESIDENCE LAW AND
SUBDIVISION SIXTEEN OF SECTION FOUR OF THE MULTIPLE DWELLING LAW;
(C) INCLUDES A CONSPICUOUSLY POSTED EVACUATION DIAGRAM IDENTIFYING ALL
MEANS OF EGRESS FROM THE UNIT AND THE BUILDING IN WHICH IT IS LOCATED;
(D) INCLUDES A CONSPICUOUSLY POSTED LIST OF EMERGENCY PHONE NUMBERS
FOR POLICE, FIRE, AND POISON CONTROL;
(E) HAS A WORKING FIRE-EXTINGUISHER;
(F) IS INSURED BY AN INSURER LICENSED TO WRITE INSURANCE IN THIS STATE
OR PROCURED BY A DULY LICENSED EXCESS LINE BROKER PURSUANT TO SECTION
TWO THOUSAND ONE HUNDRED EIGHTEEN OF THE INSURANCE LAW FOR AT LEAST THE
VALUE OF THE DWELLING, PLUS A MINIMUM OF THREE HUNDRED THOUSAND DOLLARS
COVERAGE FOR THIRD PARTY CLAIMS OF PROPERTY DAMAGE OR BODILY INJURY THAT
ARISE OUT OF THE OPERATION OF A SHORT-TERM RENTAL UNIT. NOTWITHSTANDING
ANY OTHER PROVISION OF LAW, NO INSURER SHALL BE REQUIRED TO PROVIDE SUCH
COVERAGE;
(G) IS NOT SUBJECT TO THE EMERGENCY TENANT PROTECTION ACT OF NINETEEN
SEVENTY-FOUR, THE RENT STABILIZATION LAW OF NINETEEN SIXTY-NINE, THE
EMERGENCY HOUSING RENT CONTROL LAW, THE LOCAL EMERGENCY HOUSING RENT
CONTROL ACT OR OTHERWISE REGULATED OR SUPERVISED BY A FEDERAL, STATE, OR
LOCAL AGENCY PURSUANT TO ANY OTHER LAW OR RULE OR AN AGREEMENT WITH SUCH
FEDERAL, STATE, OR LOCAL AGENCY; AND
(H) IS NOT OTHERWISE PROHIBITED FROM OPERATING AS A SHORT-TERM RENTAL
UNIT BY FEDERAL, STATE, OR LOCAL LAW, RULES, AND REGULATIONS.
2. OCCUPANCIES OF A SHORT-TERM RENTAL UNIT SHALL BE SUBJECT TO TAXES
AND FEES PURSUANT TO ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THE TAX
LAW AND APPLICABLE LOCAL LAWS.
3. SHORT-TERM RENTAL HOSTS SHALL MAINTAIN RECORDS RELATED TO GUEST
STAYS FOR TWO YEARS FOLLOWING THE END OF THE CALENDAR YEAR IN WHICH AN
INDIVIDUAL RENTAL STAY OCCURRED, INCLUDING THE DATE OF EACH STAY AND
NUMBER OF GUESTS, THE COST FOR EACH STAY, INCLUDING RELEVANT TAX, AND
RECORDS RELATED TO THEIR REGISTRATION AS SHORT-TERM RENTAL HOSTS WITH
THE DEPARTMENT OF STATE. AS A REQUIREMENT FOR REGISTRATION UNDER SECTION
FOUR HUNDRED FORTY-SEVEN-C OF THIS ARTICLE, HOSTS SHALL PROVIDE THESE
RECORDS TO THE DEPARTMENT OF STATE ON AN ANNUAL BASIS. THE DEPARTMENT
SHALL SHARE THIS REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERNMENTS
AND SHALL MAKE SUCH REPORTS AVAILABLE TO LOCAL MUNICIPAL ENFORCEMENT
AGENCIES UPON REQUEST. WHERE THE BOOKING SERVICE IS THE SHORT-TERM
RENTAL HOST, THE SHORT-TERM RENTAL HOST MAY BE EXEMPT FROM PROVIDING
SUCH REPORT PROVIDED THAT THE BOOKING SERVICE INCLUDES ALL NECESSARY
INFORMATION REQUIRED OF A SHORT-TERM RENTAL HOST IN THE REPORT REQUIRED
PURSUANT TO SUBDIVISION FOUR OF THIS SECTION.
4. BOOKING SERVICES SHALL DEVELOP AND MAINTAIN A REPORT RELATED TO
SHORT-TERM RENTAL UNIT GUEST STAYS THAT THE BOOKING SERVICE HAS FACILI-
TATED IN THE STATE FOR TWO YEARS FOLLOWING THE END OF THE CALENDAR YEAR
A. 8809--A 13
IN WHICH AN INDIVIDUAL RENTAL STAY OCCURRED. THE REPORT SHALL INCLUDE
THE DATES OF EACH STAY AND THE NUMBER OF GUESTS, THE COST FOR EACH STAY,
INCLUDING RELEVANT TAX, THE PHYSICAL ADDRESS, INCLUDING ANY UNIT DESIG-
NATION, OF EACH SHORT-TERM RENTAL UNIT BOOKED, THE FULL LEGAL NAME OF
EACH SHORT-TERM RENTAL UNIT'S HOST, AND EACH SHORT-TERM RENTAL UNIT'S
REGISTRATION NUMBER. IN THE EVENT A BOOKING SERVICE DOES NOT ADHERE TO
SUBDIVISION TWO OF SECTION FOUR HUNDRED FORTY-SEVEN-C OF THIS ARTICLE,
OR MORE INFORMATION IS DEEMED NECESSARY BY THE DEPARTMENT OF STATE, THE
DEPARTMENT MAY ACCESS THIS REPORT AND ALL RELEVANT RECORDS FROM A BOOK-
ING SERVICE IN RESPONSE TO VALID LEGAL PROCESS. THE DEPARTMENT SHALL
SHARE THIS REPORT AND RECORDS WITH COUNTY, CITY, TOWN, OR VILLAGE
GOVERNMENTS AND SHALL MAKE SUCH REPORTS AVAILABLE TO LOCAL MUNICIPAL
ENFORCEMENT AGENCIES WHEN LAWFULLY REQUESTED. REPORTS AND ANY RECORDS
PROVIDED TO GENERATE SUCH REPORTS SHALL NOT BE MADE PUBLICLY AVAILABLE
WITHOUT THE REDACTION OF THE FULL LEGAL NAME OF EACH SHORT-TERM RENTAL
UNIT'S HOST, THE STREET NAME AND NUMBER OF THE PHYSICAL ADDRESS OF ANY
IDENTIFIED SHORT-TERM RENTAL UNIT AND THE UNIT'S REGISTRATION NUMBER.
5. IT SHALL BE UNLAWFUL FOR A BOOKING SERVICE TO COLLECT A FEE FOR
FACILITATING BOOKING TRANSACTIONS FOR SHORT-TERM RESIDENTIAL RENTAL
UNITS LOCATED IN THIS STATE IF THE BOOKING SERVICE HAS NOT VERIFIED WITH
THE DEPARTMENT OF STATE, OR IN CITIES WITH A POPULATION OVER ONE MILLION
WITH SUCH CITY, THE SHORT-TERM RENTAL UNIT AND ITS OWNER OR TENANT HAVE
BEEN ISSUED A CURRENT, VALID REGISTRATION BY THE DEPARTMENT OF STATE.
6. THE PROVISIONS OF THIS ARTICLE SHALL APPLY TO ALL SHORT-TERM RESI-
DENTIAL RENTAL UNITS IN THE STATE; PROVIDED, HOWEVER, THAT A MUNICI-
PALITY THAT HAS ITS OWN SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRY AS
OF THE EFFECTIVE DATE OF THIS ARTICLE MAY CONTINUE SUCH REGISTRY AND ALL
SHORT-TERM RESIDENTIAL RENTAL UNITS IN SUCH MUNICIPALITY SHALL BE
REQUIRED TO BE REGISTERED WITH THE DEPARTMENT OF STATE. IN A CITY WITH A
POPULATION OVER ONE MILLION, ALL SHORT-TERM RESIDENTIAL RENTAL UNITS
SHALL ONLY REGISTER WITH SUCH CITY AS PROVIDED IN A LOCAL LAW, RULE, OR
REGULATION. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT
REGISTRIES AS OF THE EFFECTIVE DATE OF THIS ARTICLE SHALL MAINTAIN THE
AUTHORITY TO MANAGE SUCH REGISTRIES AND TO COLLECT FINES FOR
VIOLATIONS RELATED TO THE REGISTRATION OF SHORT-TERM RESIDENTIAL RENTAL
UNITS WITH SUCH MUNICIPAL REGISTRY. A CITY WITH A POPULATION OVER ONE
MILLION THAT HAS A SHORT-TERM RESIDENTIAL RENTAL REGISTRY SHALL PROVIDE
INFORMATION ON SHORT-TERM RESIDENTIAL RENTAL UNITS REGISTERED WITHIN
SUCH MUNICIPALITY TO THE DEPARTMENT OF STATE, ON A MONTHLY BASIS OF
EACH CALENDAR YEAR, IN ORDER FOR THE DEPARTMENT TO MAINTAIN A CURRENT
DATABASE OF ALL SHORT-TERM RESIDENTIAL UNITS REGISTERED WITHIN THE
STATE. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGIS-
TRIES AS OF THE EFFECTIVE DATE OF THIS ARTICLE MAY ESTABLISH REGISTRA-
TION REQUIREMENTS AND REGULATIONS IN SUCH MUNICIPALITY IN ADDITION TO
THE REQUIREMENTS OF THIS SECTION. THE DEPARTMENT OF STATE SHALL SHARE
THE REPORT REQUIRED PURSUANT TO SUBDIVISION THREE OF THIS SECTION WITH
MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRIES UPON
REQUEST. NO MUNICIPALITY SHALL CREATE ITS OWN SHORT-TERM RENTAL RESIDEN-
TIAL RENTAL UNIT REGISTRY AFTER THE EFFECTIVE DATE OF THIS ARTICLE.
§ 447-C. REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL BE REQUIRED TO
REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT WITH THE DEPARTMENT OF
STATE.
(A) REGISTRATION WITH THE DEPARTMENT OF STATE SHALL BE VALID FOR TWO
YEARS, AFTER WHICH TIME THE SHORT-TERM RENTAL HOST MAY RENEW THE REGIS-
TRATION IN A MANNER PRESCRIBED BY THE DEPARTMENT OF STATE. THE DEPART-
MENT OF STATE MAY REVOKE THE REGISTRATION OF A SHORT-TERM RENTAL HOST
A. 8809--A 14
UPON A DETERMINATION THAT THE SHORT-TERM RENTAL HOST HAS VIOLATED ANY
PROVISION OF THIS ARTICLE AT LEAST THREE TIMES IN TWO CALENDAR YEARS,
AND MAY DETERMINE THAT THE SHORT-TERM RENTAL HOST SHALL BE INELIGIBLE
FOR REGISTRATION FOR A PERIOD OF UP TO TWELVE MONTHS FROM THE DATE OF
SUCH DETERMINATION OR AT THE REQUEST OF A MUNICIPALITY WHEN SUCH MUNICI-
PALITY REQUESTS SUCH REVOCATION DUE TO ILLEGAL OCCUPANCY. LISTING OR
OFFERING A DWELLING UNIT, OR PORTION THEREOF, AS A SHORT-TERM RESIDEN-
TIAL RENTAL UNIT WITHOUT CURRENT, VALID REGISTRATION SHALL BE UNLAWFUL
AND SHALL MAKE PERSONS WHO LIST OR OFFER SUCH UNIT INELIGIBLE FOR REGIS-
TRATION FOR A PERIOD OF TWELVE MONTHS FROM THE DATE A DETERMINATION IS
MADE THAT A VIOLATION HAS OCCURRED.
(B) A SHORT-TERM RENTAL HOST SHALL INCLUDE THEIR CURRENT, VALID REGIS-
TRATION NUMBER ON ALL OFFERINGS, LISTINGS OR ADVERTISEMENTS FOR SHORT-
TERM RENTAL GUEST STAYS.
(C) A TENANT, OR OTHER PERSON THAT DOES NOT OWN A UNIT THAT IS USED AS
A SHORT-TERM RENTAL UNIT BUT IS IN LAWFUL POSSESSION OF A SHORT-TERM
RESIDENTIAL RENTAL UNIT, SHALL NOT QUALIFY FOR REGISTRATION IF THEY ARE
NOT THE PERMANENT OCCUPANT OF THE DWELLING UNIT IN QUESTION AND HAVE NOT
BEEN GRANTED PERMISSION IN WRITING BY THE OWNER FOR ITS SHORT-TERM
RENTAL. PROOF OF WRITTEN CONSENT BY THE OWNER SHALL BE PROVIDED TO AND
VERIFIED BY THE DEPARTMENT OF STATE OR ANY MUNICIPALITY WITH ITS OWN
REGISTRATION SYSTEM BEFORE THE ISSUING OR RENEWAL OF A REGISTRATION
NUMBER.
(D) THE DEPARTMENT OF STATE SHALL MAKE AVAILABLE TO BOOKING SERVICES
THE DATA NECESSARY TO ALLOW BOOKING SERVICES TO VERIFY THE REGISTRATION
STATUS OF A SHORT-TERM RESIDENTIAL RENTAL UNIT AND THAT THE UNIT IS
ASSOCIATED WITH THE SHORT-TERM RENTAL HOST WHO REGISTERED THE UNIT.
(E) THE SHORT-TERM RENTAL HOST SHALL PAY APPLICATION AND RENEWAL
REGISTRATION FEES IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF
STATE.
(F) SUCH REGISTRATION FEE SHALL INCLUDE A FEE FOR THE USE OF THE ELEC-
TRONIC VERIFICATION SYSTEM IN AN AMOUNT TO BE ESTABLISHED BY THE DEPART-
MENT OF STATE WHICH SHALL NOT EXCEED THE COST TO BUILD, OPERATE, AND
MAINTAIN SUCH SYSTEM.
2. IT SHALL BE UNLAWFUL FOR A BOOKING SERVICE TO COLLECT A FEE FOR
FACILITATING BOOKING TRANSACTIONS FOR SHORT-TERM RESIDENTIAL RENTAL
UNITS LOCATED IN THIS STATE WITHOUT SUCH BOOKING SERVICE FIRST REGISTER-
ING WITH THE DEPARTMENT OF STATE. ACCORDINGLY, BOOKING SERVICES SHALL
ADHERE TO THE FOLLOWING, IN ADDITION TO OTHER REGULATIONS ESTABLISHED BY
THE DEPARTMENT, AS CONDITIONS OF SUCH REGISTRATION:
(A) BOOKING SERVICES SHALL PROVIDE TO THE DEPARTMENT ON A QUARTERLY
BASIS, IN A FORM AND MANNER TO BE DETERMINED BY THE DEPARTMENT, THE
REPORT DEVELOPED AND MAINTAINED BY THE BOOKING SERVICE IN ACCORDANCE
WITH SUBDIVISION FOUR OF SECTION FOUR HUNDRED FORTY-SEVEN-B OF THIS
ARTICLE. THE DEPARTMENT SHALL SHARE THIS REPORT WITH COUNTY, CITY, TOWN,
OR VILLAGE GOVERNMENTS AND SHALL MAKE SUCH REPORTS AVAILABLE TO LOCAL
MUNICIPAL ENFORCEMENT AGENCIES WHEN LAWFULLY REQUESTED.
(B) A BOOKING SERVICE SHALL PROVIDE AGREEMENT IN WRITING TO THE
DEPARTMENT THAT IT WILL:
(I) OBTAIN WRITTEN CONSENT FROM ALL SHORT-TERM RENTAL HOSTS INTENDING
TO UTILIZE THEIR PLATFORM, FOR SHORT-TERM RESIDENTIAL RENTAL UNITS
LOCATED IN THIS STATE, FOR THE DISCLOSURE OF THE INFORMATION PURSUANT TO
SUBDIVISION FOUR OF SECTION FOUR HUNDRED FORTY-SEVEN-B OF THIS ARTICLE,
IN ACCORDANCE WITH PARAGRAPH (A) OF THIS SUBDIVISION; AND
A. 8809--A 15
(II) FURNISH THE INFORMATION IDENTIFIED PURSUANT TO SUBDIVISION FOUR
OF SECTION FOUR HUNDRED FORTY-SEVEN-B OF THIS ARTICLE, IN ACCORDANCE
WITH PARAGRAPH (A) OF THIS SUBDIVISION.
3. THE DEPARTMENT OF STATE SHALL SET A FEE FOR BOOKING SERVICE REGIS-
TRATION WITH THE DEPARTMENT.
§ 447-D. EXCEPTIONS. THIS ARTICLE SHALL NOT APPLY TO:
1. INCIDENTAL AND OCCASIONAL OCCUPANCY OF SUCH DWELLING UNIT FOR
FEWER THAN THIRTY CONSECUTIVE DAYS BY OTHER NATURAL PERSONS WHEN THE
PERMANENT OCCUPANTS ARE TEMPORARILY ABSENT FOR PERSONAL REASONS, SUCH AS
VACATION OR MEDICAL TREATMENT, PROVIDED THAT THERE IS NO MONETARY
COMPENSATION PAID TO THE PERMANENT OCCUPANTS FOR SUCH OCCUPANCY; OR
2. A MUNICIPALITY WHICH DOES NOT ALLOW SHORT-TERM RESIDENTIAL RENTALS;
PROVIDED, HOWEVER, THAT SUCH MUNICIPALITY SHALL REQUEST AN EXCEPTION
FROM THIS ARTICLE; OR
3. TEMPORARY HOUSING OR LODGING PERMITTED BY THE DEPARTMENT OF HEALTH.
§ 447-E. PENALTIES. 1. ANY BOOKING SERVICE WHICH COLLECTS A FEE
RELATED TO BOOKING A UNIT AS A SHORT-TERM RENTAL WHERE SUCH UNIT IS NOT
REGISTERED IN ACCORDANCE WITH THIS ARTICLE SHALL BE FINED IN ACCORDANCE
WITH SUBDIVISIONS FOUR AND FIVE OF THIS SECTION. THE SECRETARY OF STATE
OR THEIR DESIGNEE MAY ALSO SEEK AN INJUNCTION FROM A COURT OF COMPETENT
JURISDICTION PROHIBITING THE COLLECTION OF ANY FEES RELATING TO THE
OFFERING OR RENTING OF THE UNIT AS A SHORT-TERM RESIDENTIAL RENTAL.
2. ANY PERSON WHO OFFERS A SHORT-TERM RESIDENTIAL RENTAL UNIT WITHOUT
REGISTERING WITH THE DEPARTMENT OF STATE, OR ANY PERSON WHO OFFERS AN
ELIGIBLE SHORT-TERM RESIDENTIAL RENTAL UNIT AS A SHORT-TERM RENTAL WHILE
THE UNIT'S REGISTRATION ON THE SHORT-TERM RESIDENTIAL RENTAL UNIT REGIS-
TRY IS SUSPENDED, SHALL BE FINED IN ACCORDANCE WITH SUBDIVISIONS FOUR
AND FIVE OF THIS SECTION.
3. ANY PERSON WHO FAILS TO COMPLY WITH ANY NOTICE OF VIOLATION OR
OTHER ORDER ISSUED PURSUANT TO THIS ARTICLE BY THE DEPARTMENT OF STATE
FOR A VIOLATION OF ANY PROVISION OF THIS ARTICLE SHALL BE FINED IN
ACCORDANCE WITH SUBDIVISIONS FOUR AND FIVE OF THIS SECTION.
4. A SHORT-TERM RENTAL HOST THAT VIOLATES THE REQUIREMENTS OF THIS
ARTICLE SHALL RECEIVE A WARNING NOTICE ISSUED, WITHOUT PENALTY, BY THE
DEPARTMENT OF STATE UPON THE FIRST AND SECOND VIOLATION. THE WARNING
NOTICE SHALL DETAIL ACTIONS TO BE TAKEN TO CURE THE VIOLATION. FOR A
THIRD VIOLATION A FINE UP TO TWO HUNDRED DOLLARS SHALL BE IMPOSED. FOR
EACH SUBSEQUENT VIOLATION, A FINE OF UP TO FIVE HUNDRED DOLLARS PER DAY
SHALL BE IMPOSED. UPON THE ISSUANCE OF A VIOLATION, A SEVEN-DAY PERIOD
TO CURE THE VIOLATION SHALL BE GRANTED. DURING SUCH CURE PERIOD, NO
FURTHER FINES SHALL BE ACCUMULATED AGAINST THE SHORT-TERM RENTAL HOST,
EXCEPT WHERE A NEW VIOLATION IS RELATED TO A DIFFERENT SHORT-TERM RENTAL
UNIT.
5. A BOOKING SERVICE THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE
SHALL BE ISSUED A FINE OF UP TO FIVE HUNDRED DOLLARS PER DAY, PER
VIOLATION, UNTIL SUCH VIOLATION IS CURED.
6. IN A MUNICIPALITY THAT HAS ITS OWN REGISTRATION SYSTEM, THE MUNICI-
PALITY MAY ESTABLISH AND EFFECTUATE ITS OWN PENALTY SYSTEM.
§ 447-F. ENFORCEMENT. 1. THE PROVISIONS OF THIS ARTICLE MAY BE
ENFORCED IN ACCORDANCE WITH ARTICLE EIGHT OF THE MULTIPLE DWELLING LAW
OR ARTICLE EIGHT OF THE MULTIPLE RESIDENCE LAW, AS APPLICABLE IN THE
MUNICIPALITY WHERE THE SHORT-TERM RESIDENTIAL UNIT IS LOCATED.
2. THE DEPARTMENT OF STATE MAY ENTER INTO AGREEMENTS WITH A BOOKING
SERVICE FOR ASSISTANCE IN ENFORCING THE PROVISIONS OF THIS SECTION,
INCLUDING BUT NOT LIMITED TO AN AGREEMENT WHEREBY THE BOOKING SERVICE
AGREES TO REMOVE A LISTING FROM ITS PLATFORM THAT IS DEEMED INELIGIBLE
A. 8809--A 16
FOR USE AS A SHORT-TERM RESIDENTIAL RENTAL UNIT UNDER THE PROVISIONS OF
THIS ARTICLE, AND WHEREBY THE BOOKING SERVICE AGREES TO PROHIBIT A
SHORT-TERM RENTAL HOST FROM LISTING ANY LISTING WITHOUT A VALID REGIS-
TRATION NUMBER.
3. THE ATTORNEY GENERAL SHALL BE AUTHORIZED TO BRING AN ACTION FOR A
VIOLATION OF THIS ARTICLE FOR ANY SUCH VIOLATIONS OCCURRING IN THE
STATE, REGARDLESS OF THE REGISTRATION SYSTEM IN PLACE WITHIN THE APPLI-
CABLE JURISDICTION.
4. A MUNICIPALITY SHALL BE ENTITLED TO BRING AN ACTION FOR A VIOLATION
OF THIS ARTICLE FOR ANY SUCH VIOLATIONS OF THIS ARTICLE OCCURRING IN THE
MUNICIPALITY, AND MAY NOTIFY THE ATTORNEY GENERAL.
§ 447-G. DATA SHARING. BOOKING SERVICES SHALL PROVIDE TO THE DEPART-
MENT OF STATE, ON A MONTHLY BASIS, AN ELECTRONIC REPORT, IN A FORMAT
DETERMINED BY THE DEPARTMENT OF STATE OF THE LISTINGS MAINTAINED,
AUTHORIZED, FACILITATED OR ADVERTISED BY THE BOOKING SERVICE WITHIN THE
STATE FOR THE APPLICABLE REPORTING PERIOD. THE REPORT SHALL INCLUDE THE
REGISTRATION NUMBER, AND A BREAKDOWN OF WHERE THE LISTINGS ARE LOCATED,
WHETHER THE LISTING IS FOR A PARTIAL UNIT OR A WHOLE UNIT, AND SHALL
INCLUDE THE NUMBER OF NIGHTS EACH UNIT WAS REPORTED AS OCCUPIED DURING
THE APPLICABLE REPORTING PERIOD. THE DEPARTMENT OF STATE SHALL PROVIDE
SUCH REPORT TO ALL MUNICIPALITIES WHERE LISTINGS ARE LOCATED ON A MONTH-
LY BASIS, PROVIDED, THE DEPARTMENT OF STATE SHALL ONLY PROVIDE TO EACH
MUNICIPALITY THE PART OF THE REPORT WITH INFORMATION ON LISTINGS IN SUCH
MUNICIPALITY.
§ 2. Subdivision (c) of section 1101 of the tax law, as added by chap-
ter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by
section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
of the laws of 2010, and paragraph 5 as amended by chapter 575 of the
laws of 1965, is amended to read as follows:
(c) When used in this article for the purposes of the tax imposed
under subdivision (e) of section eleven hundred five OF THIS ARTICLE,
AND SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FOUR OF THIS ARTICLE, the
following terms shall mean:
(1) Hotel. A building or portion of it which is regularly used and
kept open as such for the lodging of guests. The term "hotel" includes
an apartment hotel, a motel, boarding house or club, whether or not
meals are served, AND SHORT-TERM RENTAL UNITS.
(2) Occupancy. The use or possession, or the right to the use or
possession, of any room in a hotel. "Right to the use or possession"
includes the rights of a room remarketer as described in paragraph eight
of this subdivision.
(3) Occupant. A person who, for a consideration, uses, possesses, or
has the right to use or possess, any room in a hotel under any lease,
concession, permit, right of access, license to use or other agreement,
or otherwise. "Right to use or possess" includes the rights of a room
remarketer as described in paragraph eight of this subdivision.
(4) Operator. Any person operating a hotel. Such term shall include a
room remarketer and such room remarketer shall be deemed to operate a
hotel, or portion thereof, with respect to which such person has the
rights of a room remarketer.
(5) Permanent resident. Any occupant of any room or rooms in a hotel
for at least ninety consecutive days shall be considered a permanent
resident with regard to the period of such occupancy.
(6) Rent. The consideration received for occupancy, including any
service or other charge or amount required to be paid as a condition for
occupancy, valued in money, whether received in money or otherwise and
A. 8809--A 17
whether received by the operator [or], A BOOKING SERVICE, a room remark-
eter or another person on behalf of [either] ANY of them.
(7) Room. Any room or rooms of any kind in any part or portion of a
hotel, which is available for or let out for any purpose other than a
place of assembly.
(8) Room remarketer. A person who reserves, arranges for, conveys, or
furnishes occupancy, whether directly or indirectly, to an occupant for
rent in an amount determined by the room remarketer, directly or indi-
rectly, whether pursuant to a written or other agreement. Such person's
ability or authority to reserve, arrange for, convey, or furnish occu-
pancy, directly or indirectly, and to determine rent therefor, shall be
the "rights of a room remarketer". A room remarketer is not a permanent
resident with respect to a room for which such person has the rights of
a room remarketer. THIS TERM DOES NOT INCLUDE A BOOKING SERVICE UNLESS
SUCH SERVICE OTHERWISE MEETS THIS DEFINITION.
(9) SHORT-TERM RENTAL UNIT. A SHORT-TERM RESIDENTIAL UNIT AS DEFINED
IN SECTION FOUR HUNDRED FORTY-SEVEN-A OF THE REAL PROPERTY LAW WHICH IS
REGISTERED WITH THE DEPARTMENT OF STATE OR A MUNICIPAL REGISTRATION
SYSTEM, WHICH INCLUDES BUT IS NOT LIMITED TO TITLE TWENTY-SIX OF THE
ADMINISTRATIVE CODE OF THE CITY OF NEW YORK.
(10) BOOKING SERVICE. (I) A PERSON OR ENTITY WHO, DIRECTLY OR INDI-
RECTLY:
(A) PROVIDES ONE OR MORE ONLINE, COMPUTER OR APPLICATION-BASED PLAT-
FORMS THAT INDIVIDUALLY OR COLLECTIVELY CAN BE USED TO:
(I) LIST OR ADVERTISE OFFERS FOR RENTAL OF A SHORT-TERM RENTAL UNIT,
OR SPACE IN A SHORT-TERM RENTAL UNIT, A TYPE OF A HOTEL AS DEFINED IN
PARAGRAPH ONE OF THIS SUBDIVISION, AND
(II) EITHER ACCEPT SUCH OFFERS, OR RESERVE OR PAY FOR SUCH RENTALS;
AND
(B) CHARGES, COLLECTS OR RECEIVES A FEE FROM A CUSTOMER OR HOST FOR
THE USE OF SUCH A PLATFORM OR FOR PROVISION OF ANY SERVICE IN CONNECTION
WITH THE RENTAL OF A SHORT-TERM RENTAL UNIT, OR SPACE IN A SHORT-TERM
RENTAL UNIT, A TYPE OF A HOTEL AS DEFINED IN PARAGRAPH ONE OF THIS
SUBDIVISION. FOR THE PURPOSES OF THIS SECTION, "CUSTOMER" MEANS AN
INDIVIDUAL OR ORGANIZATION THAT PURCHASES A STAY AT A SHORT-TERM RENTAL.
(II) A BOOKING SERVICE SHALL NOT INCLUDE A PERSON OR ENTITY WHO FACIL-
ITATES BOOKINGS OF HOTEL ROOMS SOLELY ON BEHALF OF AFFILIATED PERSONS OR
ENTITIES, INCLUDING FRANCHISEES, OPERATING UNDER A SHARED HOTEL BRAND.
(III) A BOOKING SERVICE SHALL NOT INCLUDE A PERSON OR ENTITY WHO
FACILITATES BOOKINGS OF HOTEL ROOMS AND DOES NOT COLLECT AND RETAIN THE
RENT PAID FOR SUCH OCCUPANCY, AS DEFINED BY PARAGRAPH SIX OF THIS SUBDI-
VISION.
§ 3. Subdivision (e) of section 1105 of the tax law is amended by
adding a new paragraph 3 to read as follows:
(3) THE RENT FOR EVERY OCCUPANCY OF A ROOM OR ROOMS IN A SHORT-TERM
RENTAL UNIT, OR SPACE IN A SHORT-TERM RENTAL UNIT, A TYPE OF A HOTEL
OFFERED FOR RENT THROUGH A BOOKING SERVICE, AS DEFINED IN PARAGRAPH TEN
OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE,
REGARDLESS OF WHETHER IT IS FURNISHED, LIMITED TO A SINGLE FAMILY OCCU-
PANCY, OR PROVIDES HOUSEKEEPING, FOOD, OR OTHER COMMON HOTEL SERVICES,
INCLUDING, BUT NOT LIMITED TO, ENTERTAINMENT OR PLANNED ACTIVITIES.
§ 4. Subdivision 1 of section 1131 of the tax law, as amended by
section 2 of part G of chapter 59 of the laws of 2019, is amended to
read as follows:
(1) "Persons required to collect tax" or "person required to collect
any tax imposed by this article" shall include: every vendor of tangible
A. 8809--A 18
personal property or services; every recipient of amusement charges;
every operator of a hotel; [and] every marketplace provider with respect
to sales of tangible personal property it facilitates as described in
paragraph one of subdivision (e) of section eleven hundred one of this
article; AND BOOKING SERVICES UNLESS RELIEVED OF SUCH OBLIGATION PURSU-
ANT TO PARAGRAPH THREE OF SUBDIVISION (M) OF SECTION ELEVEN HUNDRED
THIRTY-TWO OF THIS PART. Said terms shall also include any officer,
director or employee of a corporation or of a dissolved corporation, any
employee of a partnership, any employee or manager of a limited liabil-
ity company, or any employee of an individual proprietorship who as such
officer, director, employee or manager is under a duty to act for such
corporation, partnership, limited liability company or individual
proprietorship in complying with any requirement of this article, or has
so acted; and any member of a partnership or limited liability company.
Provided, however, that any person who is a vendor solely by reason of
clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision
(b) of section eleven hundred one of this article shall not be a "person
required to collect any tax imposed by this article" until twenty days
after the date by which such person is required to file a certificate of
registration pursuant to section eleven hundred thirty-four of this
part.
§ 5. Section 1132 of the tax law is amended by adding a new subdivi-
sion (m) to read as follows:
(M) (1) A BOOKING SERVICE SHALL BE REQUIRED TO (I) COLLECT FROM THE
OCCUPANTS THE APPLICABLE TAXES ARISING FROM SUCH OCCUPANCIES; (II)
COMPLY WITH ALL THE PROVISIONS OF THIS ARTICLE AND ARTICLE TWENTY-NINE
OF THIS CHAPTER AND ANY REGULATIONS ADOPTED PURSUANT THERETO; (III)
REGISTER TO COLLECT TAX UNDER SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS
PART; AND (IV) RETAIN RECORDS AND INFORMATION AS REQUIRED BY THE COMMIS-
SIONER AND COOPERATE WITH THE COMMISSIONER TO ENSURE THE PROPER
COLLECTION AND REMITTANCE OF TAX IMPOSED, COLLECTED, OR REQUIRED TO BE
COLLECTED UNDER THIS ARTICLE AND ARTICLE TWENTY-NINE OF THIS CHAPTER.
(2) IN CARRYING OUT THE OBLIGATIONS IMPOSED UNDER THIS SECTION, A
BOOKING SERVICE SHALL HAVE ALL THE DUTIES, BENEFITS, AND ENTITLEMENTS OF
A PERSON REQUIRED TO COLLECT TAX UNDER THIS ARTICLE AND ARTICLE TWENTY-
NINE OF THIS CHAPTER WITH RESPECT TO THE OCCUPANCIES GIVING RISE TO THE
TAX OBLIGATION, INCLUDING THE RIGHT TO ACCEPT A CERTIFICATE OR OTHER
DOCUMENTATION FROM AN OCCUPANT SUBSTANTIATING AN EXEMPTION OR EXCLUSION
FROM TAX, AS IF SUCH BOOKING SERVICE WERE THE OPERATOR OF THE HOTEL WITH
RESPECT TO SUCH OCCUPANCY, INCLUDING THE RIGHT TO RECEIVE THE REFUND
AUTHORIZED BY SUBDIVISION (E) OF THIS SECTION AND THE CREDIT ALLOWED BY
SUBDIVISION (F) OF SECTION ELEVEN HUNDRED THIRTY-SEVEN OF THIS PART.
(3) AN OPERATOR OF A HOTEL IS NOT A PERSON REQUIRED TO COLLECT TAX FOR
PURPOSES OF THIS PART WITH RESPECT TO TAXES IMPOSED UPON OCCUPANCIES OF
HOTELS IF:
(I) THE OPERATOR OF THE HOTEL CAN SHOW THAT THE OCCUPANCY WAS FACILI-
TATED BY A BOOKING SERVICE WHO IS REGISTERED TO COLLECT TAX PURSUANT TO
SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART; AND
(II) THE OPERATOR OF THE HOTEL ACCEPTED FROM THE BOOKING SERVICE A
PROPERLY COMPLETED CERTIFICATE OF COLLECTION IN A FORM PRESCRIBED BY THE
COMMISSIONER CERTIFYING THAT THE BOOKING SERVICE HAS AGREED TO ASSUME
THE TAX COLLECTION AND FILING RESPONSIBILITIES OF THE OPERATOR OF THE
HOTEL; AND
(III) ANY FAILURE OF THE BOOKING SERVICE TO COLLECT THE PROPER AMOUNT
OF TAX WITH RESPECT TO SUCH OCCUPANCY WAS NOT THE RESULT OF THE OPERATOR
A. 8809--A 19
OF THE HOTEL PROVIDING INCORRECT INFORMATION TO THE BOOKING SERVICE,
WHETHER INTENTIONAL OR UNINTENTIONAL.
THIS PROVISION SHALL BE ADMINISTERED IN A MANNER CONSISTENT WITH
SUBPARAGRAPH (I) OF PARAGRAPH ONE OF SUBDIVISION (C) OF THIS SECTION AS
IF A CERTIFICATE OF COLLECTION WERE A RESALE OR EXEMPTION CERTIFICATE
FOR PURPOSES OF SUCH SUBPARAGRAPH, INCLUDING WITH REGARD TO THE
COMPLETENESS OF SUCH CERTIFICATE OF COLLECTION AND THE TIMING OF ITS
ACCEPTANCE BY THE OPERATOR OF THE HOTEL; PROVIDED HOWEVER, THAT WITH
REGARD TO ANY OCCUPANCIES SOLD BY AN OPERATOR OF THE HOTEL THAT ARE
FACILITATED BY A BOOKING SERVICE WHO IS AFFILIATED WITH SUCH OPERATOR,
THE OPERATOR SHALL BE DEEMED LIABLE AS A PERSON UNDER A DUTY TO ACT FOR
SUCH BOOKING SERVICE FOR PURPOSES OF SUBDIVISION ONE OF SECTION ELEVEN
HUNDRED THIRTY-ONE OF THIS PART.
(4) THE COMMISSIONER MAY, IN THE COMMISSIONER'S DISCRETION DEVELOP
STANDARD LANGUAGE, OR APPROVE LANGUAGE DEVELOPED BY A BOOKING SERVICE,
IN WHICH THE BOOKING SERVICE OBLIGATES ITSELF TO COLLECT THE TAX ON
BEHALF OF ALL THE OPERATORS OF HOTELS.
(5) IN THE EVENT AN OPERATOR OF A HOTEL IS A ROOM REMARKETER, AND ALL
OTHER PROVISIONS OF THIS SUBDIVISION ARE MET SUCH THAT A BOOKING SERVICE
IS OBLIGATED TO COLLECT TAX, AND DOES IN FACT COLLECT TAX AS EVIDENCED
BY THE BOOKS AND RECORDS OF SUCH BOOKING SERVICE, THEN THE PROVISIONS OF
SUBDIVISION (E) OF SECTION ELEVEN HUNDRED NINETEEN OF THIS ARTICLE SHALL
BE APPLICABLE.
§ 6. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as
amended by section 5 of part G of chapter 59 of the laws of 2019, is
amended to read as follows:
(4) The return of a vendor of tangible personal property or services
shall show such vendor's receipts from sales and the number of gallons
of any motor fuel or diesel motor fuel sold and also the aggregate value
of tangible personal property and services and number of gallons of such
fuels sold by the vendor, the use of which is subject to tax under this
article, and the amount of tax payable thereon pursuant to the
provisions of section eleven hundred thirty-seven of this part. The
return of a recipient of amusement charges shall show all such charges
and the amount of tax thereon, and the return of an operator required to
collect tax on rents shall show all rents received or charged and the
amount of tax thereon. The return of a marketplace seller shall exclude
the receipts from a sale of tangible personal property facilitated by a
marketplace provider if, in regard to such sale: (A) the marketplace
seller has timely received in good faith a properly completed certif-
icate of collection from the marketplace provider or the marketplace
provider has included a provision approved by the commissioner in the
publicly-available agreement between the marketplace provider and the
marketplace seller as described in subdivision one of section eleven
hundred thirty-two of this part, and (B) the information provided by the
marketplace seller to the marketplace provider about such tangible
personal property is accurate. THE RETURN OF A SHORT-TERM RENTAL HOST
SHALL EXCLUDE THE RENT FROM OCCUPANCY OF A SHORT-TERM RENTAL UNIT FACIL-
ITATED BY A BOOKING SERVICE IF, IN REGARD TO SUCH SALE: (A) THE SHORT-
TERM RENTAL HOST HAS TIMELY RECEIVED IN GOOD FAITH A PROPERLY COMPLETED
CERTIFICATE OF COLLECTION FROM THE BOOKING SERVICE OR THE BOOKING
SERVICE HAS INCLUDED A PROVISION APPROVED BY THE COMMISSIONER IN THE
PUBLICLY-AVAILABLE AGREEMENT BETWEEN THE BOOKING SERVICE AND THE SHORT-
TERM RENTAL HOST AS DESCRIBED IN SUBDIVISION (M) OF SECTION ELEVEN
HUNDRED THIRTY-TWO OF THIS PART, AND (B) THE INFORMATION PROVIDED BY THE
A. 8809--A 20
SHORT-TERM RENTAL HOST TO THE BOOKING SERVICE ABOUT SUCH RENT AND SUCH
OCCUPANCY IS ACCURATE.
§ 7. Section 1142 of the tax law is amended by adding a new subdivi-
sion 16 to read as follows:
16. TO PUBLISH A LIST ON THE DEPARTMENT'S WEBSITE OF BOOKING SERVICES
WHOSE CERTIFICATES OF AUTHORITY HAVE BEEN REVOKED AND, IF NECESSARY TO
PROTECT SALES TAX REVENUE, PROVIDE BY REGULATION OR OTHERWISE THAT A
SHORT-TERM RENTAL UNIT OPERATOR WILL BE RELIEVED OF THE REQUIREMENT TO
REGISTER AND THE DUTY TO COLLECT TAX ON THE RENT FOR OCCUPANCY OF A
SHORT-TERM RENTAL FACILITATED BY A BOOKING SERVICE PROVIDER ONLY IF, IN
ADDITION TO THE CONDITIONS PRESCRIBED BY PARAGRAPH TWO OF SUBDIVISION
(M) OF SECTION ELEVEN HUNDRED THIRTY-TWO AND PARAGRAPH SIX OF SUBDIVI-
SION (A) OF SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART BEING MET,
SUCH BOOKING SERVICE IS NOT ON SUCH LIST AT THE COMMENCEMENT OF THE
QUARTERLY PERIOD COVERED THEREBY.
§ 8. Subpart A of part 1 of article 29 of the tax law is amended by
adding a new section 1200 to read as follows:
§ 1200. DEFINITION. FOR THE PURPOSES OF THIS ARTICLE "HOTEL" SHALL
MEAN A BUILDING OR PORTION OF SUCH BUILDING WHICH IS REGULARLY USED AND
KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS, INCLUDING: (A) AN APARTMENT
HOTEL, (B) A MOTEL, (C) A BOARDING HOUSE OR CLUB, WHETHER OR NOT MEALS
ARE SERVED, AND (D) SHORT-TERM RESIDENTIAL RENTAL UNITS AS DEFINED IN
SUBDIVISION ONE OF SECTION FOUR HUNDRED FORTY-SEVEN-A OF THE REAL PROP-
ERTY LAW.
§ 9. Notwithstanding any other provisions of law to the contrary, a
county, city, town, or village government may enact a local law prohib-
iting or further limiting the listing or use of dwelling units, or
portions thereof, as short-term residential rental units.
§ 10. Severability. If any provision of this act, or any application
of any provision of this act, is held to be invalid, that shall not
affect the validity or effectiveness of any other provision of this act,
or of any other application of any provision of this act, which can be
given effect without that provision or application; and to that end, the
provisions and applications of this act are severable.
§ 11. This act shall take effect on the one hundred twentieth day
after it shall have become a law.
PART L
Section 1. Subdivision (a) of section 493 of the tax law, as added by
chapter 92 of the laws of 2021, is amended to read as follows:
(a) There is hereby imposed a tax on adult-use cannabis products sold
by a distributor to a person who sells adult-use cannabis products at
retail at the [following rates:
(1) cannabis flower at the rate of five-tenths of one cent per milli-
gram of the amount of total THC, as reflected on the product label;
(2) concentrated cannabis at the rate of eight-tenths of one cent per
milligram of the amount of total THC, as reflected on the product label;
and
(3) cannabis edible product at the rate of three cents per milligram
of the amount of total THC, as reflected on the product label. This tax
shall accrue at the time of such sale or transfer. Where] RATE OF SEVEN
PERCENT OF THE AMOUNT CHARGED FOR THE SALE OR TRANSFER OF SUCH ADULT-USE
CANNABIS PRODUCTS TO SUCH RETAILER; PROVIDED THAT WHERE a person who
distributes adult-use cannabis is licensed under the cannabis law as a
microbusiness or registered organization AND SUCH PERSON SELLS ADULT-USE
A. 8809--A 21
CANNABIS PRODUCTS AT RETAIL, such person shall be liable for the tax,
[and] such tax shall accrue at the time of the retail sale, AND THE
AMOUNT SUBJECT TO THE TAX IMPOSED BY THIS SUBDIVISION SHALL BE SEVENTY-
FIVE PERCENT OF THE AMOUNT CHARGED BY SUCH PERSON FOR THE SALE OR TRANS-
FER OF SUCH PRODUCTS TO A RETAIL CUSTOMER.
§ 2. Subdivision (a) of section 496-b of the tax law, as added by
chapter 92 of the laws of 2021, is amended to read as follows:
(a) The provisions of PART FOUR OF article [twenty-seven] TWENTY-EIGHT
of this chapter shall apply to the taxes imposed by section four hundred
ninety-three of this article in the same manner and with the same force
and effect as if the language of such article had been incorporated in
full into this section and had expressly referred to the tax imposed by
this article, except to the extent that any provision of such article is
either inconsistent with a provision of this article or is not relevant
to this article.
§ 3. This act shall take effect immediately; provided, however, that
section one of this act shall apply to sales of adult-use cannabis
products on or after June 1, 2024, and section two of this act shall
apply to sales of adult-use cannabis products on or after December 1,
2024.
PART M
Intentionally Omitted
PART N
Intentionally Omitted
PART O
Section 1. Subdivision 2 of section 509-a of the racing, pari-mutuel
wagering and breeding law, as amended by section 1 of part OO of chapter
56 of the laws of 2023, is amended to read as follows:
2. a. Notwithstanding any other provision of law or regulation to the
contrary, from April nineteenth, two thousand twenty-one to March thir-
ty-first, two thousand twenty-two, twenty-three percent of the funds,
not to exceed two and one-half million dollars, in the Catskill off-
track betting corporation's capital acquisition fund and twenty-three
percent of the funds, not to exceed four hundred forty thousand dollars,
in the Capital off-track betting corporation's capital acquisition fund
established pursuant to this section shall also be available to such
off-track betting corporation for the purposes of statutory obligations,
payroll, and expenditures necessary to accept authorized wagers.
b. Notwithstanding any other provision of law or regulation to the
contrary, from April first, two thousand twenty-two to March thirty-
first, two thousand twenty-three, twenty-three percent of the funds, not
to exceed two and one-half million dollars, in the Catskill off-track
betting corporation's capital acquisition fund established pursuant to
this section, and twenty-three percent of the funds, not to exceed four
hundred forty thousand dollars, in the Capital off-track betting corpo-
ration's capital acquisition fund established pursuant to this section,
shall be available to such off-track betting corporations for the
A. 8809--A 22
purposes of statutory obligations, payroll, and expenditures necessary
to accept authorized wagers.
c. Notwithstanding any other provision of law or regulation to the
contrary, from April first, two thousand twenty-three to March thirty-
first, two thousand twenty-four, twenty-three percent of the funds, not
to exceed two and one-half million dollars, in the Catskill off-track
betting corporation's capital acquisition fund established pursuant to
this section, and one million dollars in the Capital off-track betting
corporation's capital acquisition fund established pursuant to this
section, shall be available to such off-track betting corporation for
the purposes of expenditures necessary to accept authorized wagers; past
due statutory obligations to New York licensed or franchised racing
corporations or associations; past due contractual obligations due to
other racing associations or organizations for the costs of acquiring a
simulcast signal; past due statutory payment obligations due to the New
York state thoroughbred breeding and development fund corporation, agri-
culture and New York state horse breeding development fund, and the
Harry M. Zweig memorial fund for equine research; and past due obli-
gations due the state.
d. NOTWITHSTANDING ANY OTHER PROVISION OF LAW OR REGULATION TO THE
CONTRARY, FROM APRIL FIRST, TWO THOUSAND TWENTY-FOUR TO MARCH THIRTY-
FIRST, TWO THOUSAND TWENTY-FIVE, THREE AND ONE-HALF MILLION DOLLARS IN
THE CATSKILL OFF-TRACK BETTING CORPORATION'S CAPITAL ACQUISITION FUND
ESTABLISHED PURSUANT TO THIS SECTION, AND ONE MILLION DOLLARS IN THE
CAPITAL OFF-TRACK BETTING CORPORATION'S CAPITAL ACQUISITION FUND ESTAB-
LISHED PURSUANT TO THIS SECTION, SHALL BE AVAILABLE TO SUCH OFF-TRACK
BETTING CORPORATION FOR THE PURPOSES OF EXPENDITURES NECESSARY TO ACCEPT
AUTHORIZED WAGERS; PAST DUE STATUTORY OBLIGATIONS TO NEW YORK LICENSED
OR FRANCHISED RACING CORPORATIONS OR ASSOCIATIONS; PAST DUE CONTRACTUAL
OBLIGATIONS DUE TO OTHER RACING ASSOCIATIONS OR ORGANIZATIONS FOR THE
COSTS OF ACQUIRING A SIMULCAST SIGNAL; PAST DUE STATUTORY PAYMENT OBLI-
GATIONS DUE TO THE NEW YORK STATE THOROUGHBRED BREEDING AND DEVELOPMENT
FUND CORPORATION, AGRICULTURE AND NEW YORK STATE HORSE BREEDING DEVELOP-
MENT FUND, AND THE HARRY M. ZWEIG MEMORIAL FUND FOR EQUINE RESEARCH;
PAST DUE STATUTORY PAYMENT OBLIGATIONS FROM SURCHARGE MONIES PURSUANT TO
SECTION FIVE HUNDRED THIRTY-TWO OF THIS CHAPTER; AND PAST DUE OBLI-
GATIONS DUE THE STATE.
E. (I) Prior to a corporation being able to utilize the funds author-
ized by paragraph c OR D of this subdivision, the corporation must
attest that [the] FUTURE surcharge monies from section five hundred
thirty-two of this chapter [are being] SHALL BE held separate and apart
from any amounts otherwise authorized to be retained from pari-mutuel
pools and all surcharge monies [have been and] will continue to be paid
to the localities as prescribed in law.
(II) Once [this condition is] THE CONDITIONS OUTLINED IN SUBPARAGRAPH
(I) OF THIS PARAGRAPH ARE satisfied, the corporation must submit an
expenditure plan to the gaming commission for review. Such plan shall
include the corporation's outstanding liabilities, projected revenue for
the upcoming year, a detailed explanation of how the funds will be used,
and any other information necessary to detail such plan as determined by
the commission. [Upon review,]
(III) WITHIN THIRTY DAYS OF THE CORPORATION'S EXPENDITURE PLAN
SUBMISSION TO THE COMMISSION, the commission shall REVIEW AND EITHER (1)
make a determination as to whether the requirements of SUBPARAGRAPHS (I)
AND (II) OF this paragraph have been satisfied and notify the corpo-
ration of expenditure plan approval[. In], OR (2) IN the event the
A. 8809--A 23
commission determines the requirements of SUBPARAGRAPHS (I) AND (II) OF
this paragraph have not been satisfied, the commission shall notify the
corporation of all deficiencies necessary for approval. [As a condition
of such expenditure plan approval,]
(IV) NO LATER THAN THE LAST DAY OF THE CALENDAR YEAR FOR WHICH THE
FUNDS ARE REQUESTED, the corporation shall provide a report to the
commission [no later than October first, two thousand twenty-three,]
which shall include an accounting of the use of such funds. At such
time, the commission may cause an independent audit to be conducted of
the corporation's books to ensure that all moneys were spent as indi-
cated in such approved plan. The audit shall be paid for from money in
the fund established by this section. If the audit determines that a
corporation used the money authorized under this section for a purpose
other than one listed in their expenditure plan, then the corporation
shall reimburse the capital acquisition fund for the unauthorized
amount.
§ 2. This act shall take effect immediately.
PART P
Section 1. Paragraph (a) of subdivision 1 of section 1003 of the
racing, pari-mutuel wagering and breeding law, as amended by section 1
of part BB of chapter 59 of the laws of 2023, is amended to read as
follows:
(a) Any racing association or corporation or regional off-track
betting corporation, authorized to conduct pari-mutuel wagering under
this chapter, desiring to display the simulcast of horse races on which
pari-mutuel betting shall be permitted in the manner and subject to the
conditions provided for in this article may apply to the commission for
a license so to do. Applications for licenses shall be in such form as
may be prescribed by the commission and shall contain such information
or other material or evidence as the commission may require. No license
shall be issued by the commission authorizing the simulcast transmission
of thoroughbred races from a track located in Suffolk county. The fee
for such licenses shall be five hundred dollars per simulcast facility
and for account wagering licensees that do not operate either a simul-
cast facility that is open to the public within the state of New York or
a licensed racetrack within the state, twenty thousand dollars per year
payable by the licensee to the commission for deposit into the general
fund. Except as provided in this section, the commission shall not
approve any application to conduct simulcasting into individual or group
residences, homes or other areas for the purposes of or in connection
with pari-mutuel wagering. The commission may approve simulcasting into
residences, homes or other areas to be conducted jointly by one or more
regional off-track betting corporations and one or more of the follow-
ing: a franchised corporation, thoroughbred racing corporation or a
harness racing corporation or association; provided (i) the simulcasting
consists only of those races on which pari-mutuel betting is authorized
by this chapter at one or more simulcast facilities for each of the
contracting off-track betting corporations which shall include wagers
made in accordance with section one thousand fifteen, one thousand
sixteen and one thousand seventeen of this article; provided further
that the contract provisions or other simulcast arrangements for such
simulcast facility shall be no less favorable than those in effect on
January first, two thousand five; (ii) that each off-track betting
corporation having within its geographic boundaries such residences,
A. 8809--A 24
homes or other areas technically capable of receiving the simulcast
signal shall be a contracting party; (iii) the distribution of revenues
shall be subject to contractual agreement of the parties except that
statutory payments to non-contracting parties, if any, may not be
reduced; provided, however, that nothing herein to the contrary shall
prevent a track from televising its races on an irregular basis primari-
ly for promotional or marketing purposes as found by the commission. For
purposes of this paragraph, the provisions of section one thousand thir-
teen of this article shall not apply. Any agreement authorizing an
in-home simulcasting experiment commencing prior to May fifteenth, nine-
teen hundred ninety-five, may, and all its terms, be extended until June
thirtieth, two thousand [twenty-four] TWENTY-FIVE; provided, however,
that any party to such agreement may elect to terminate such agreement
upon conveying written notice to all other parties of such agreement at
least forty-five days prior to the effective date of the termination,
via registered mail. Any party to an agreement receiving such notice of
an intent to terminate, may request the commission to mediate between
the parties new terms and conditions in a replacement agreement between
the parties as will permit continuation of an in-home experiment until
June thirtieth, two thousand [twenty-four] TWENTY-FIVE; and (iv) no
in-home simulcasting in the thoroughbred special betting district shall
occur without the approval of the regional thoroughbred track.
§ 2. Subparagraph (iii) of paragraph d of subdivision 3 of section
1007 of the racing, pari-mutuel wagering and breeding law, as amended by
section 2 of part BB of chapter 59 of the laws of 2023, is amended to
read as follows:
(iii) Of the sums retained by a receiving track located in Westchester
county on races received from a franchised corporation, for the period
commencing January first, two thousand eight and continuing through June
thirtieth, two thousand [twenty-four] TWENTY-FIVE, the amount used
exclusively for purses to be awarded at races conducted by such receiv-
ing track shall be computed as follows: of the sums so retained, two and
one-half percent of the total pools. Such amount shall be increased or
decreased in the amount of fifty percent of the difference in total
commissions determined by comparing the total commissions available
after July twenty-first, nineteen hundred ninety-five to the total
commissions that would have been available to such track prior to July
twenty-first, nineteen hundred ninety-five.
§ 3. The opening paragraph of subdivision 1 of section 1014 of the
racing, pari-mutuel wagering and breeding law, as amended by section 3
of part BB of chapter 59 of the laws of 2023, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is conducting a race meet-
ing in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [twenty-four] TWENTY-FIVE and on any day regard-
less of whether or not a franchised corporation is conducting a race
meeting in Saratoga county at Saratoga thoroughbred racetrack after June
thirtieth, two thousand [twenty-four] TWENTY-FIVE. On any day on which a
franchised corporation has not scheduled a racing program but a
thoroughbred racing corporation located within the state is conducting
racing, each off-track betting corporation branch office and each simul-
casting facility licensed in accordance with section one thousand seven
(that has entered into a written agreement with such facility's repre-
sentative horsemen's organization, as approved by the commission), one
A. 8809--A 25
thousand eight, or one thousand nine of this article shall be authorized
to accept wagers and display the live simulcast signal from thoroughbred
tracks located in another state or foreign country subject to the
following provisions:
§ 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
and breeding law, as amended by section 4 of part BB of chapter 59 of
the laws of 2023, is amended to read as follows:
1. The provisions of this section shall govern the simulcasting of
races conducted at harness tracks located in another state or country
during the period July first, nineteen hundred ninety-four through June
thirtieth, two thousand [twenty-four] TWENTY-FIVE. This section shall
supersede all inconsistent provisions of this chapter.
§ 5. The opening paragraph of subdivision 1 of section 1016 of the
racing, pari-mutuel wagering and breeding law, as amended by section 5
of part BB of chapter 59 of the laws of 2023, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is not conducting a race
meeting in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [twenty-four] TWENTY-FIVE. Every off-track
betting corporation branch office and every simulcasting facility
licensed in accordance with section one thousand seven that have entered
into a written agreement with such facility's representative horsemen's
organization as approved by the commission, one thousand eight or one
thousand nine of this article shall be authorized to accept wagers and
display the live full-card simulcast signal of thoroughbred tracks
(which may include quarter horse or mixed meetings provided that all
such wagering on such races shall be construed to be thoroughbred races)
located in another state or foreign country, subject to the following
provisions; provided, however, no such written agreement shall be
required of a franchised corporation licensed in accordance with section
one thousand seven of this article:
§ 6. The opening paragraph of section 1018 of the racing, pari-mutuel
wagering and breeding law, as amended by section 6 of part BB of chapter
59 of the laws of 2023, is amended to read as follows:
Notwithstanding any other provision of this chapter, for the period
July twenty-fifth, two thousand one through September eighth, two thou-
sand [twenty-three] TWENTY-FOUR, when a franchised corporation is
conducting a race meeting within the state at Saratoga Race Course,
every off-track betting corporation branch office and every simulcasting
facility licensed in accordance with section one thousand seven (that
has entered into a written agreement with such facility's representative
horsemen's organization as approved by the commission), one thousand
eight or one thousand nine of this article shall be authorized to accept
wagers and display the live simulcast signal from thoroughbred tracks
located in another state, provided that such facility shall accept
wagers on races run at all in-state thoroughbred tracks which are
conducting racing programs subject to the following provisions;
provided, however, no such written agreement shall be required of a
franchised corporation licensed in accordance with section one thousand
seven of this article.
§ 7. Section 32 of chapter 281 of the laws of 1994, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting, as amended by section 7 of part BB of chapter 59 of the
laws of 2023, is amended to read as follows:
A. 8809--A 26
§ 32. This act shall take effect immediately and the pari-mutuel tax
reductions in section six of this act shall expire and be deemed
repealed on July 1, [2024] 2025; provided, however, that nothing
contained herein shall be deemed to affect the application, qualifica-
tion, expiration, or repeal of any provision of law amended by any
section of this act, and such provisions shall be applied or qualified
or shall expire or be deemed repealed in the same manner, to the same
extent and on the same date as the case may be as otherwise provided by
law; provided further, however, that sections twenty-three and twenty-
five of this act shall remain in full force and effect only until May 1,
1997 and at such time shall be deemed to be repealed.
§ 8. Section 54 of chapter 346 of the laws of 1990, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting and the imposition of certain taxes, as amended by section
8 of part BB of chapter 59 of the laws of 2023, is amended to read as
follows:
§ 54. This act shall take effect immediately; provided, however,
sections three through twelve of this act shall take effect on January
1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
ing law, as added by section thirty-eight of this act, shall expire and
be deemed repealed on July 1, [2024] 2025; and section eighteen of this
act shall take effect on July 1, 2008 and sections fifty-one and fifty-
two of this act shall take effect as of the same date as chapter 772 of
the laws of 1989 took effect.
§ 9. Paragraph (a) of subdivision 1 of section 238 of the racing,
pari-mutuel wagering and breeding law, as amended by section 9 of part
BB of chapter 59 of the laws of 2023, is amended to read as follows:
(a) The franchised corporation authorized under this chapter to
conduct pari-mutuel betting at a race meeting or races run thereat shall
distribute all sums deposited in any pari-mutuel pool to the holders of
winning tickets therein, provided such tickets are presented for payment
before April first of the year following the year of their purchase,
less an amount that shall be established and retained by such franchised
corporation of between twelve to seventeen percent of the total deposits
in pools resulting from on-track regular bets, and fourteen to twenty-
one percent of the total deposits in pools resulting from on-track
multiple bets and fifteen to twenty-five percent of the total deposits
in pools resulting from on-track exotic bets and fifteen to thirty-six
percent of the total deposits in pools resulting from on-track super
exotic bets, plus the breaks. The retention rate to be established is
subject to the prior approval of the commission.
Such rate may not be changed more than once per calendar quarter to be
effective on the first day of the calendar quarter. "Exotic bets" and
"multiple bets" shall have the meanings set forth in section five
hundred nineteen of this chapter. "Super exotic bets" shall have the
meaning set forth in section three hundred one of this chapter. For
purposes of this section, a "pick six bet" shall mean a single bet or
wager on the outcomes of six races. The breaks are hereby defined as the
odd cents over any multiple of five for payoffs greater than one dollar
five cents but less than five dollars, over any multiple of ten for
payoffs greater than five dollars but less than twenty-five dollars,
over any multiple of twenty-five for payoffs greater than twenty-five
dollars but less than two hundred fifty dollars, or over any multiple of
fifty for payoffs over two hundred fifty dollars. Out of the amount so
retained there shall be paid by such franchised corporation to the
commissioner of taxation and finance, as a reasonable tax by the state
A. 8809--A 27
for the privilege of conducting pari-mutuel betting on the races run at
the race meetings held by such franchised corporation, the following
percentages of the total pool for regular and multiple bets five percent
of regular bets and four percent of multiple bets plus twenty percent of
the breaks; for exotic wagers seven and one-half percent plus twenty
percent of the breaks, and for super exotic bets seven and one-half
percent plus fifty percent of the breaks.
For the period April first, two thousand one through December thirty-
first, two thousand [twenty-four] TWENTY-FIVE, such tax on all wagers
shall be one and six-tenths percent, plus, in each such period, twenty
percent of the breaks. Payment to the New York state thoroughbred breed-
ing and development fund by such franchised corporation shall be one-
half of one percent of total daily on-track pari-mutuel pools resulting
from regular, multiple and exotic bets and three percent of super exotic
bets and for the period April first, two thousand one through December
thirty-first, two thousand [twenty-four] TWENTY-FIVE, such payment shall
be seven-tenths of one percent of regular, multiple and exotic pools.
§ 10. This act shall take effect immediately.
PART Q
Section 1. Paragraph (a) of subdivision 9 of section 208 of the
racing, pari-mutuel wagering and breeding law, as amended by section 2
of part QQ of chapter 59 of the laws of 2022, is amended to read as
follows:
(a) The franchised corporation shall maintain a separate account for
all funds held on deposit in trust by the corporation for individual
horsemen's accounts. Purse funds shall be paid by the corporation as
required to meet its purse payment obligations. Funds held in horsemen's
accounts shall only be released or applied as requested and directed by
the individual horseman. Through calendar year [two thousand twenty-
five] TWO THOUSAND TWENTY-SEVEN the New York Jockey Injury Compensation
Fund, Inc. may use up to two million dollars from the account estab-
lished pursuant to this subdivision to pay the annual costs required by
section two hundred twenty-one of this article.
§ 2. The opening paragraph of subdivision 7 of section 221 of the
racing, pari-mutuel wagering and breeding law, as amended by section 1
of part QQ of chapter 59 of the laws of 2022, is amended to read as
follows:
In order to pay the costs of the insurance required by this section
and by the workers' compensation law and to carry out its other powers
and duties and to pay for any of its liabilities under section four-
teen-a of the workers' compensation law, the New York Jockey Injury
Compensation Fund, Inc. shall ascertain the total funding necessary and
establish the sums that are to be paid by all owners and trainers
licensed or required to be licensed under section two hundred twenty of
this article, to obtain the total funding amount required annually. In
order to provide that any sum required to be paid by an owner or trainer
is equitable, the fund shall establish payment schedules that reflect
such factors as are appropriate, including where applicable, the
geographic location of the racing corporation at which the owner or
trainer participates, the duration of such participation, the amount of
any purse earnings, the number of horses involved, or such other factors
as the fund shall determine to be fair, equitable and in the best inter-
ests of racing. In no event shall the amount deducted from an owner's
share of purses exceed two percent; provided, however, through calendar
A. 8809--A 28
year [two thousand twenty-five] TWO THOUSAND TWENTY-SEVEN, the New York
Jockey Injury Compensation Fund, Inc. may use up to two million dollars
from the account established pursuant to subdivision nine of section two
hundred eight of this article to pay the annual costs required by this
section and the funds from such account shall not count against the two
percent of purses deducted from an owner's share of purses. The amount
deducted from an owner's share of purses shall not exceed one percent
after April first, [two thousand twenty-four] TWO THOUSAND TWENTY-SEVEN.
In the cases of multiple ownerships and limited racing appearances, the
fund shall equitably adjust the sum required.
§ 3. The opening paragraph of subdivision 2 of section 228 of the
racing, pari-mutuel wagering and breeding law, as amended by chapter 198
of the laws of 2023, is amended to read as follows:
The commission shall, as a condition of racing, require any franchised
corporation and every other corporation subject to its jurisdiction to
withhold one percent of all purses, except that for the franchised
corporation, starting on September first, two thousand seven and contin-
uing through August thirty-first, [two thousand twenty-four] TWO THOU-
SAND TWENTY-SEVEN, two percent of all purses shall be withheld, and, in
the case of the franchised corporation, to pay such sum to the
horsemen's organization or its successor that was first entitled to
receive payments pursuant to this section in accordance with rules of
the commission adopted effective November third, nineteen hundred eight-
y-three representing at least fifty-one percent of the owners and train-
ers using the facilities of such franchised corporation, on the condi-
tion that such horsemen's organization shall expend as much as is
necessary, but not to exceed one-half of one percent of such total sum,
to acquire and maintain the equipment required to establish a program at
a state college within this state with an approved equine science
program to test for the presence of steroids in horses, provided further
that the qualified organization shall also, in an amount to be deter-
mined by its board of directors, annually include in its expenditures
for benevolence programs, funds to support an organization providing
services necessary to backstretch employees, and, in the case of every
other corporation, to pay such one percent sum of purses to the
horsemen's organization or its successor that was first entitled to
receive payments pursuant to this section in accordance with rules of
the commission adopted effective May twenty-third, nineteen hundred
eighty-six representing at least fifty-one percent of the owners and
trainers using the facilities of such corporation.
§ 4. This act shall take effect immediately.
PART R
Section 1. The racing, pari-mutuel wagering and breeding law is
amended by adding a new section 902-a to read as follows:
§ 902-A. EQUINE SCREENING AND ADVANCED IMAGING EXPENSES. 1. IN ORDER
TO ASSURE THE PUBLIC'S CONFIDENCE AND CONTINUE THE HIGH DEGREE OF INTEG-
RITY IN RACING AT THE PARI-MUTUEL BETTING TRACKS, CLINICAL SERVICES
RELATED TO SCREENING AND ADVANCED IMAGING SHALL BE CONDUCTED BY A LAND
GRANT UNIVERSITY WITHIN THIS STATE AT A LOCATION PROXIMATE TO A RACE-
TRACK OWNED BY THE STATE.
2. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, THE LAND GRANT
UNIVERSITY'S COSTS OF (A) OBTAINING THE NECESSARY EQUIPMENT SHALL BE
OFF-SET BY A ONE-TIME GRANT OF TWO MILLION DOLLARS MADE BY THE FRAN-
CHISED CORPORATION TO THE APPLICABLE LAND GRANT UNIVERSITY; AND (B)
A. 8809--A 29
OPERATING SUCH PREVENTIVE SCREENING AND ADVANCED IMAGING SERVICES SHALL
BE OFF-SET BY AN ASSESSMENT COLLECTED BY THE COMMISSION PURSUANT TO
SUBDIVISION SEVEN OF SECTION ONE THOUSAND TWELVE-A OF THIS CHAPTER, AND
DISTRIBUTED BY THE COMMISSION TO SUCH LAND GRANT UNIVERSITY. THE COMMIS-
SION SHALL DETERMINE THE DISTRIBUTION SCHEDULE OF SUCH ASSESSMENTS TO
THE LAND GRANT UNIVERSITY OUTLINED IN PARAGRAPH (B) OF THIS SUBDIVISION,
PROVIDED THAT SUCH DISTRIBUTIONS OCCUR IN A REASONABLE AMOUNT OF TIME
SUBSEQUENT TO THE COMMISSION COLLECTING SUCH ASSESSMENTS.
3. IN CONSIDERATION OF THE STATE AND INDUSTRY SUPPORT PROVIDED FOR THE
SCREENING AND ADVANCED IMAGING SERVICES TO THE LAND GRANT UNIVERSITY:
(A) THE CLINICAL SERVICES SHALL BE PROVIDED FOR THE BENEFIT OF NEW YORK
HORSEMEN AT REASONABLE COSTS; AND (B) ANY DATA OR EDUCATIONAL MATERIAL
GENERATED FROM SUCH PROGRAM SHALL BE SHARED WITH THE COMMISSION AND ANY
ENTITY LICENSED OR FRANCHISED PURSUANT TO ARTICLE ONE OR TWO OF THIS
CHAPTER.
§ 2. Subdivision 6 of section 1012-a of the racing, pari-mutuel wager-
ing and breeding law, as amended by chapter 243 of the laws of 2020, is
amended and a new subdivision 7 is added to read as follows:
6. multi-jurisdictional account wagering providers shall pay a market
origin fee equal to five percent on each wager accepted from New York
residents. Multi-jurisdictional account wagering providers shall make
the required payments to the market origin account on or before the
fifth business day of each month and such required payments shall cover
payments due for the period of the preceding calendar month; provided,
however, that such payments required to be made on April fifteenth shall
be accompanied by a report under oath, showing the total of all such
payments, together with such other information as the commission may
require. A penalty of five percent and interest at the rate of one
percent per month from the date the report is required to be filed to
the date the payment shall be payable in case any payments required by
this subdivision are not paid when due. If the commission determines
that any moneys received under this subdivision were paid in error, the
commission may cause the same to be refunded without interest out of any
moneys collected thereunder, provided an application therefor is filed
with the commission within one year from the time the erroneous payment
was made. The commission shall pay into the racing regulation account,
under the joint custody of the comptroller and the commission, the total
amount of the fee collected pursuant to this section[.]; AND
7. ANY MULTI-JURISDICTIONAL ACCOUNT WAGERING PROVIDERS THAT ARE NOT
CONTROLLED BY AN ENTITY OTHERWISE LICENSED OR FRANCHISED IN THIS STATE
TO CONDUCT PARI-MUTUEL WAGERING PURSUANT TO ARTICLE TWO OR THREE OF THIS
CHAPTER THROUGH WHICH NEW YORK RESIDENTS HAVE WAGERED AN AGGREGATE
AMOUNT OF AT LEAST FIFTEEN MILLION DOLLARS IN EVERY MONTH OF CALENDAR
YEAR TWO THOUSAND TWENTY-THREE SHALL PAY AN ADDITIONAL ASSESSMENT OF
0.03% NOT TO EXCEED ONE MILLION DOLLARS IN CALENDAR YEAR TWO THOUSAND
TWENTY-FOUR, AND 0.05% NOT TO EXCEED ONE MILLION SEVEN HUNDRED FIFTY
THOUSAND DOLLARS IN CALENDAR YEARS TWO THOUSAND TWENTY-FIVE THROUGH TWO
THOUSAND TWENTY-NINE, WHICH SHALL BE DISTRIBUTED PURSUANT TO SECTION
NINE HUNDRED TWO-A OF THIS CHAPTER. THIS ASSESSMENT SHALL CONTINUE ONLY
AS LONG AS NECESSARY TO FUND THE OPERATIONS OF THE SCREENING AND
ADVANCED IMAGING CLINICAL SERVICES DESCRIBED IN SUCH SECTION.
§ 3. Subdivision 8 of section 212 of the racing, pari-mutuel wagering
and breeding law is amended by adding a new paragraph c to read as
follows:
C. NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE, THE FRANCHISED
CORPORATION SHALL BE ENTITLED TO MAKE A GRANT FOR THE PURPOSES OF OR
A. 8809--A 30
OTHERWISE MAKE CAPITAL EXPENDITURES TO PURCHASE SCREENING AND ADVANCED
IMAGING EQUIPMENT CONSISTENT WITH SECTION NINE HUNDRED TWO OF THIS CHAP-
TER.
§ 4. This act shall take effect immediately and shall be in full force
and effect as of April 1, 2024; provided, however, that sections one and
two of this act shall expire on March 31, 2029.
PART S
Section 1. The opening paragraph of paragraph (a) of subdivision 1 of
section 210 of the tax law, as amended by section 1 of subpart A of part
I of chapter 59 of the laws of 2023, is amended to read as follows:
For taxable years beginning before January first, two thousand
sixteen, the amount prescribed by this paragraph shall be computed at
the rate of seven and one-tenth percent of the taxpayer's business
income base. For taxable years beginning on or after January first, two
thousand sixteen, the amount prescribed by this paragraph shall be six
and one-half percent of the taxpayer's business income base. For taxable
years beginning on or after January first, two thousand twenty-one and
before January first, two thousand [twenty-seven] TWENTY-FOUR for any
taxpayer with a business income base for the taxable year of more than
five million dollars, the amount prescribed by this paragraph shall be
seven and one-quarter percent of the taxpayer's business income base.
FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-FOUR AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN FOR ANY
TAXPAYER WITH A BUSINESS INCOME BASE FOR THE TAXABLE YEAR OF MORE THAN
FIVE MILLION DOLLARS, THE AMOUNT PRESCRIBED BY THIS PARAGRAPH SHALL BE
NINE PERCENT OF THE TAXPAYER'S BUSINESS INCOME. The taxpayer's business
income base shall mean the portion of the taxpayer's business income
apportioned within the state as hereinafter provided. However, in the
case of a small business taxpayer, as defined in paragraph (f) of this
subdivision, the amount prescribed by this paragraph shall be computed
pursuant to subparagraph (iv) of this paragraph and in the case of a
manufacturer, as defined in subparagraph (vi) of this paragraph, the
amount prescribed by this paragraph shall be computed pursuant to
subparagraph (vi) of this paragraph, and, in the case of a qualified
emerging technology company, as defined in subparagraph (vii) of this
paragraph, the amount prescribed by this paragraph shall be computed
pursuant to subparagraph (vii) of this paragraph.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2024.
PART T
Section 1. Clauses (vi) and (vii) of subparagraph (B) of paragraph 1
of subsection (a) of section 601 of the tax law, as amended by section 1
of subpart A of part A of chapter 59 of the laws of 2022, are amended to
read as follows:
(vi) For taxable years beginning in two thousand twenty-three [and
before two thousand twenty-eight] the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
A. 8809--A 31
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
$27,900
Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess over
$161,550
Over $323,200 but not over $18,252 plus 6.85% of excess over
$2,155,350 $323,200
Over $2,155,350 but not over $143,754 plus 9.65% of excess over
$5,000,000 $2,155,350
Over $5,000,000 but not over $418,263 plus 10.30%
$25,000,000 of excess over $5,000,000
Over $25,000,000 $2,478,263 plus
10.90% of excess over
$25,000,000
(vii) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND TWENTY-FOUR AND
BEFORE TWO THOUSAND TWENTY-EIGHT THE FOLLOWING RATES SHALL APPLY:
IF THE NEW YORK TAXABLE INCOME IS: THE TAX IS:
NOT OVER $17,150 4% OF THE NEW YORK TAXABLE INCOME
OVER $17,150 BUT NOT OVER $23,600 $686 PLUS 4.5% OF EXCESS OVER
$17,150
OVER $23,600 BUT NOT OVER $27,900 $976 PLUS 5.25% OF EXCESS OVER
$23,600
OVER $27,900 BUT NOT OVER $161,550 $1,202 PLUS 5.5% OF EXCESS OVER
$27,900
OVER $161,550 BUT NOT OVER $323,200 $8,553 PLUS 6.00% OF EXCESS OVER
$161,550
OVER $323,200 BUT NOT OVER $2,155,350 $18,252 PLUS 6.85% OF EXCESS OVER
$323,200
OVER $2,155,350 BUT NOT OVER $143,754 PLUS 9.65% OF EXCESS OVER
$5,000,000 $2,155,350
OVER $5,000,000 BUT NOT OVER $418,263 PLUS 10.80% OF EXCESS OVER
$25,000,000 $5,000,000
OVER $25,000,000 $2,578,663 PLUS 11.40% OF EXCESS
OVER $25,000,000
(VIII) For taxable years beginning after two thousand twenty-seven the
following rates shall apply:
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
$27,900
Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess
over $161,550
Over $323,200 but not over $18,252 plus 6.85% of excess
$2,155,350 over $323,200
Over $2,155,350 $143,754 plus 8.82% of excess
over $2,155,350
§ 2. Clauses (vi) and (vii) of subparagraph (B) of paragraph 1 of
subsection (b) of section 601 of the tax law, as amended by section 2 of
A. 8809--A 32
subpart A of part A of chapter 59 of the laws of 2022, are amended to
read as follows:
(vi) For taxable years beginning in two thousand twenty-three [and
before two thousand twenty-eight] the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.5% of excess over
$20,900
Over $107,650 but not over $269,300 $5,672 plus 6.00% of excess over
$107,650
Over $269,300 but not over $15,371 plus 6.85% of excess over
$1,616,450 $269,300
Over $1,616,450 but not over $107,651 plus 9.65% of excess over
$5,000,000 $1,616,450
Over $5,000,000 but not over $434,163 plus 10.30%
$25,000,000 of excess over $5,000,000
Over $25,000,000 $2,494,163 plus
10.90% of excess over
$25,000,000
(vii) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND TWENTY-FOUR AND
BEFORE TWO THOUSAND TWENTY-EIGHT THE FOLLOWING RATES SHALL APPLY:
IF THE NEW YORK TAXABLE INCOME IS: THE TAX IS:
NOT OVER $12,800 4% OF THE NEW YORK TAXABLE INCOME
OVER $12,800 BUT NOT OVER $17,650 $512 PLUS 4.5% OF EXCESS OVER
$12,800
OVER $17,650 BUT NOT OVER $20,900 $730 PLUS 5.25% OF EXCESS OVER
$17,650
OVER $20,900 BUT NOT OVER $107,650 $901 PLUS 5.5% OF EXCESS OVER
$20,900
OVER $107,650 BUT NOT OVER $269,300 $5,672 PLUS 6.00% OF EXCESS OVER
$107,650
OVER $269,300 BUT NOT OVER $1,616,450 $15,371 PLUS 6.85% OF EXCESS
OVER $269,300
OVER $1,616,450 BUT NOT OVER $107,651 PLUS 9.65% OF EXCESS
$5,000,000 OVER $1,616,450
OVER $5,000,000 BUT NOT OVER $434,163 PLUS 10.80% OF EXCESS
$25,000,000 OVER $5,000,000
OVER $25,000,000 $2,594,163 PLUS 11.40% OF EXCESS
OVER $25,000,000
(VIII) For taxable years beginning after two thousand twenty-seven the
following rates shall apply:
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $512 plus 4.5% of excess over
$17,650 $12,800
Over $17,650 but not over $730 plus 5.25% of excess over
$20,900 $17,650
Over $20,900 but not over $901 plus 5.5% of excess over
$107,650 $20,900
A. 8809--A 33
Over $107,650 but not over $5,672 plus 6.00% of excess
$269,300 over $107,650
Over $269,300 but not over $15,371 plus 6.85% of excess
$1,616,450 over $269,300
Over $1,616,450 $107,651 plus 8.82% of excess
over $1,616,450
§ 3. Clauses (vi) and (vii) of subparagraph (B) of paragraph 1 of
subsection (c) of section 601 of the tax law, as amended by section 3 of
subpart A of part A of chapter 59 of the laws of 2022, are amended to
read as follows:
(vi) For taxable years beginning in two thousand twenty-three [and
before two thousand twenty-eight] the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
$13,900
Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess over
$80,650
Over $215,400 but not over $12,356 plus 6.85% of excess over
$1,077,550 $215,400
Over $1,077,550 but not over $71,413 plus 9.65% of excess over
$5,000,000 $1,077,550
Over $5,000,000 but not over $449,929 plus 10.30%
$25,000,000 of excess over $5,000,000
Over $25,000,000 $2,509,929 plus 10.90% of excess
over $25,000,000
(vii) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND TWENTY-FOUR AND
BEFORE TWO THOUSAND TWENTY-EIGHT THE FOLLOWING RATES SHALL APPLY:
IF THE NEW YORK TAXABLE INCOME IS: THE TAX IS:
NOT OVER $8,500 4% OF THE NEW YORK TAXABLE INCOME
OVER $8,500 BUT NOT OVER $11,700 $340 PLUS 4.5% OF EXCESS OVER
$8,500
OVER $11,700 BUT NOT OVER $13,900 $484 PLUS 5.25% OF EXCESS OVER
$11,700
OVER $13,900 BUT NOT OVER $80,650 $600 PLUS 5.50% OF EXCESS OVER
$13,900
OVER $80,650 BUT NOT OVER $215,400 $4,271 PLUS 6.00% OF EXCESS OVER
$80,650
OVER $215,400 BUT NOT OVER $1,077,550 $12,356 PLUS 6.85% OF EXCESS
OVER $215,400
OVER $1,077,550 BUT NOT OVER $71,413 PLUS 9.65% OF EXCESS
$5,000,000 OVER $1,077,550
OVER $5,000,000 BUT NOT OVER $449,929 PLUS 10.80% OF EXCESS
$25,000,000 OVER $5,000,000
OVER $25,000,000 $2,609,929 PLUS 11.40% OF EXCESS
OVER $25,000,000
(VIII) For taxable years beginning after two thousand twenty-seven the
following rates shall apply:
A. 8809--A 34
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
$13,900
Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess
over $80,650
Over $215,400 but not over $12,356 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 $71,413 plus 8.82% of excess
over $1,077,550
§ 4. Subsection (d-4) of section 601 of the tax law, as added by
section 3 of subpart B of part A of chapter 59 of the laws of 2022, is
amended and a new subsection (d-5) is added to read as follows:
(d-4) Alternative tax table benefit recapture. Notwithstanding the
provisions of subsection (d), (d-1), (d-2) or (d-3) of this section, for
taxable years beginning on or after two thousand twenty-three [and
before two thousand twenty-eight], there is hereby imposed a supple-
mental tax in addition to the tax imposed under subsections (a), (b) and
(c) of this section for the purpose of recapturing the benefit of the
tax tables contained in such subsections. During these taxable years,
any reference in this chapter to subsection (d), (d-1), (d-2) or (d-3)
of this section shall be read as a reference to this subsection.
(1) For resident married individuals filing joint returns and resident
surviving spouses:
(A) If New York adjusted gross income is greater than $107,650, but
not over $25,000,000:
(i) the recapture base and incremental benefit shall be determined by
New York taxable income as follows:
Greater than Not over Recapture Base Incremental Benefit
$27,900 $161,550 $0 $333
$161,550 $323,200 $333 $807
$323,200 $2,155,350 $1,140 $2,747
$2,155,350 $5,000,000 $3,887 $60,350
$5,000,000 $25,000,000 $64,237 $32,500
(ii) the applicable amount shall be determined by New York taxable
income as follows:
Greater than Not over Applicable Amount
$27,900 $161,550 New York adjusted gross income minus $107,650
$161,550 $323,200 New York adjusted gross income minus $161,550
$323,200 $2,155,350 New York adjusted gross income minus $323,200
$2,155,350 $5,000,000 New York adjusted gross income minus $2,155,350
$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
(iii) the phase-in fraction shall be a fraction, the numerator of
which shall be the lesser of fifty thousand dollars or the applicable
amount and the denominator of which shall be fifty thousand dollars; and
(iv) the supplemental tax due shall equal the sum of the recapture
base and the product of (i) the incremental benefit and (ii) the phase-
in fraction. Provided, however, that if the New York taxable income of
the taxpayer is less than twenty-seven thousand nine hundred dollars,
A. 8809--A 35
the supplemental tax shall equal the difference between the product of
5.50 percent and New York taxable income and the tax table computation
on the New York taxable income set forth in paragraph one of subsection
(a) of this section, multiplied by a fraction, the numerator of which is
the lesser of fifty thousand dollars or New York adjusted gross income
minus one hundred seven thousand six hundred fifty dollars, and the
denominator of which is fifty thousand dollars.
(B) If New York adjusted gross income is greater than twenty-five
million dollars, the supplemental tax due shall equal the difference
between the product of 10.90 percent and New York taxable income and the
tax table computation on the New York taxable income set forth in para-
graph one of subsection (a) of this section.
(2) For resident heads of households:
(A) If New York adjusted gross income is greater than $107,650, but
not over $25,000,000:
(i) the recapture base and incremental benefit shall be determined by
New York taxable income as follows:
Greater than Not over Recapture Base Incremental Benefit
$107,650 $269,300 $0 $787
$269,300 $1,616,450 $787 $2,289
$1,616,450 $5,000,000 $3,076 $45,261
$5,000,000 $25,000,000 $48,337 $32,500
(ii) the applicable amount shall be determined by New York taxable
income as follows:
Greater than Not over Applicable Amount
$107,650 $269,300 New York adjusted gross income minus $107,650
$269,300 $1,616,450 New York adjusted gross income minus $269,300
$1,616,450 $5,000,000 New York adjusted gross income minus $1,616,450
$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
(iii) the phase-in fraction shall be a fraction, the numerator of
which shall be the lesser of fifty thousand dollars or the applicable
amount and the denominator of which shall be fifty thousand dollars; and
(iv) the supplemental tax due shall equal the sum of the recapture
base and the product of (i) the incremental benefit and (ii) the phase-
in fraction. Provided, however, that if the New York taxable income of
the taxpayer is less than one hundred seven thousand six hundred fifty
dollars, the supplemental tax shall equal the difference between the
product of 6.00 percent and New York taxable income and the tax table
computation on the New York taxable income set forth in paragraph one of
subsection (b) of this section, multiplied by a fraction, the numerator
of which is the lesser of fifty thousand dollars or New York adjusted
gross income minus one hundred seven thousand six hundred fifty dollars,
and the denominator of which is fifty thousand dollars.
(B) If New York adjusted gross income is greater than twenty-five
million dollars, the supplemental tax due shall equal the difference
between the product of 10.90 percent and New York taxable income and the
tax table computation on the New York taxable income set forth in para-
graph one of subsection (b) of this section.
(3) For resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts:
(A) If New York adjusted gross income is greater than $107,650, but
not over $25,000,000:
(i) the recapture base and incremental benefit shall be determined by
New York taxable income as follows:
Greater than Not over Recapture Base Incremental Benefit
$80,650 $215,400 $0 $568
A. 8809--A 36
$215,400 $1,077,550 $568 $1,831
$1,077,550 $5,000,000 $2,399 $30,172
$5,000,000 $25,000,000 $32,571 $32,500
(ii) the applicable amount shall be determined by New York taxable
income as follows:
Greater than Not over Applicable Amount
$80,650 $215,400 New York adjusted gross income minus $107,650
$215,400 $1,077,550 New York adjusted gross income minus $215,400
$1,077,550 $5,000,000 New York adjusted gross income minus $1,077,550
$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
(iii) the phase-in fraction shall be a fraction, the numerator of
which shall be the lesser of fifty thousand dollars or the applicable
amount and the denominator of which shall be fifty thousand dollars; and
(iv) the supplemental tax due shall equal the sum of the recapture
base and the product of (i) the incremental benefit and (ii) the phase-
in fraction. Provided, however, that if the New York taxable income of
the taxpayer is less than eighty thousand six hundred fifty dollars, the
supplemental tax shall equal the difference between the product of 6.00
percent and New York taxable income and the tax table computation on the
New York taxable income set forth in paragraph one of subsection (c) of
this section, multiplied by a fraction, the numerator of which is the
lesser of fifty thousand dollars or New York adjusted gross income minus
one hundred seven thousand six hundred fifty dollars, and the denomina-
tor of which is fifty thousand dollars.
(B) If New York adjusted gross income is greater than twenty-five
million dollars, the supplemental tax due shall equal the difference
between the product of 10.90 percent and New York taxable income and the
tax table computation on the New York taxable income set forth in para-
graph one of subsection (c) of this section.
(D-5) ALTERNATIVE TAX TABLE BENEFIT RECAPTURE. NOTWITHSTANDING THE
PROVISIONS OF SUBSECTION (D), (D-1), (D-2), (D-3) OR (D-4) OF THIS
SECTION, FOR TAXABLE YEARS BEGINNING ON OR AFTER TWO THOUSAND TWENTY-
FOUR AND BEFORE TWO THOUSAND TWENTY-EIGHT, THERE IS HEREBY IMPOSED A
SUPPLEMENTAL TAX IN ADDITION TO THE TAX IMPOSED UNDER SUBSECTIONS (A),
(B) AND (C) OF THIS SECTION FOR THE PURPOSE OF RECAPTURING THE BENEFIT
OF THE TAX TABLES CONTAINED IN SUCH SUBSECTIONS. DURING THESE TAXABLE
YEARS, ANY REFERENCE IN THIS CHAPTER TO SUBSECTION (D), (D-1), (D-2),
(D-3) OR (D-4) OF THIS SECTION SHALL BE READ AS A REFERENCE TO THIS
SUBSECTION.
(1) FOR RESIDENT MARRIED INDIVIDUALS FILING JOINT RETURNS AND RESIDENT
SURVIVING SPOUSES:
(A) IF NEW YORK ADJUSTED GROSS INCOME IS GREATER THAN $107,650, BUT
NOT OVER $25,000,000:
(I) THE RECAPTURE BASE AND INCREMENTAL BENEFIT SHALL BE DETERMINED BY
NEW YORK TAXABLE INCOME AS FOLLOWS:
GREATER THAN NOT OVER RECAPTURE BASE INCREMENTAL BENEFIT
$27,900 $161,550 $0 $333
$161,550 $323,200 $333 $807
$323,200 $2,155,350 $1,140 $2,747
$2,155,350 $5,000,000 $3,887 $60,350
$5,000,000 $25,000,000 $64,237 $57,500
(II) THE APPLICABLE AMOUNT SHALL BE DETERMINED BY NEW YORK TAXABLE
INCOME AS FOLLOWS:
GREATER THAN NOT OVER APPLICABLE AMOUNT
$27,900 $161,550 NEW YORK ADJUSTED GROSS INCOME MINUS $107,650
$161,550 $323,200 NEW YORK ADJUSTED GROSS INCOME MINUS $161,550
A. 8809--A 37
$323,200 $2,155,350 NEW YORK ADJUSTED GROSS INCOME MINUS $323,200
$2,155,350 $5,000,000 NEW YORK ADJUSTED GROSS INCOME MINUS $2,155,350
$5,000,000 $25,000,000 NEW YORK ADJUSTED GROSS INCOME MINUS $5,000,000
(III) THE PHASE-IN FRACTION SHALL BE A FRACTION, THE NUMERATOR OF
WHICH SHALL BE THE LESSER OF FIFTY THOUSAND DOLLARS OR THE APPLICABLE
AMOUNT AND THE DENOMINATOR OF WHICH SHALL BE FIFTY THOUSAND DOLLARS; AND
(IV) THE SUPPLEMENTAL TAX DUE SHALL EQUAL THE SUM OF THE RECAPTURE
BASE AND THE PRODUCT OF (I) THE INCREMENTAL BENEFIT AND (II) THE PHASE-
IN FRACTION. PROVIDED, HOWEVER, THAT IF THE NEW YORK TAXABLE INCOME OF
THE TAXPAYER IS LESS THAN TWENTY-SEVEN THOUSAND NINE HUNDRED DOLLARS,
THE SUPPLEMENTAL TAX SHALL EQUAL THE DIFFERENCE BETWEEN THE PRODUCT OF
5.50 PERCENT AND NEW YORK TAXABLE INCOME AND THE TAX TABLE COMPUTATION
ON THE NEW YORK TAXABLE INCOME SET FORTH IN PARAGRAPH ONE OF SUBSECTION
(A) OF THIS SECTION, MULTIPLIED BY A FRACTION, THE NUMERATOR OF WHICH IS
THE LESSER OF FIFTY THOUSAND DOLLARS OR NEW YORK ADJUSTED GROSS INCOME
MINUS ONE HUNDRED SEVEN THOUSAND SIX HUNDRED FIFTY DOLLARS, AND THE
DENOMINATOR OF WHICH IS FIFTY THOUSAND DOLLARS.
(B) IF NEW YORK ADJUSTED GROSS INCOME IS GREATER THAN TWENTY-FIVE
MILLION DOLLARS, THE SUPPLEMENTAL TAX DUE SHALL EQUAL THE DIFFERENCE
BETWEEN THE PRODUCT OF 11.40 PERCENT AND NEW YORK TAXABLE INCOME AND THE
TAX TABLE COMPUTATION ON THE NEW YORK TAXABLE INCOME SET FORTH IN PARA-
GRAPH ONE OF SUBSECTION (A) OF THIS SECTION.
(2) FOR RESIDENT HEADS OF HOUSEHOLDS:
(A) IF NEW YORK ADJUSTED GROSS INCOME IS GREATER THAN $107,650, BUT
NOT OVER $25,000,000:
(I) THE RECAPTURE BASE AND INCREMENTAL BENEFIT SHALL BE DETERMINED BY
NEW YORK TAXABLE INCOME AS FOLLOWS:
GREATER THAN NOT OVER RECAPTURE BASE INCREMENTAL BENEFIT
$107,650 $269,300 $0 $787
$269,300 $1,616,450 $787 $2,289
$1,616,450 $5,000,000 $3,076 $45,261
$5,000,000 $25,000,000 $48,337 $57,500
(II) THE APPLICABLE AMOUNT SHALL BE DETERMINED BY NEW YORK TAXABLE
INCOME AS FOLLOWS:
GREATER THAN NOT OVER APPLICABLE AMOUNT
$107,650 $269,300 NEW YORK ADJUSTED GROSS INCOME MINUS $107,650
$269,300 $1,616,450 NEW YORK ADJUSTED GROSS INCOME MINUS $269,300
$1,616,450 $5,000,000 NEW YORK ADJUSTED GROSS INCOME MINUS $1,616,450
$5,000,000 $25,000,000 NEW YORK ADJUSTED GROSS INCOME MINUS $5,000,000
(III) THE PHASE-IN FRACTION SHALL BE A FRACTION, THE NUMERATOR OF
WHICH SHALL BE THE LESSER OF FIFTY THOUSAND DOLLARS OR THE APPLICABLE
AMOUNT AND THE DENOMINATOR OF WHICH SHALL BE FIFTY THOUSAND DOLLARS; AND
(IV) THE SUPPLEMENTAL TAX DUE SHALL EQUAL THE SUM OF THE RECAPTURE
BASE AND THE PRODUCT OF (I) THE INCREMENTAL BENEFIT AND (II) THE PHASE-
IN FRACTION. PROVIDED, HOWEVER, THAT IF THE NEW YORK TAXABLE INCOME OF
THE TAXPAYER IS LESS THAN ONE HUNDRED SEVEN THOUSAND SIX HUNDRED FIFTY
DOLLARS, THE SUPPLEMENTAL TAX SHALL EQUAL THE DIFFERENCE BETWEEN THE
PRODUCT OF 6.00 PERCENT AND NEW YORK TAXABLE INCOME AND THE TAX TABLE
COMPUTATION ON THE NEW YORK TAXABLE INCOME SET FORTH IN PARAGRAPH ONE OF
SUBSECTION (B) OF THIS SECTION, MULTIPLIED BY A FRACTION, THE NUMERATOR
OF WHICH IS THE LESSER OF FIFTY THOUSAND DOLLARS OR NEW YORK ADJUSTED
GROSS INCOME MINUS ONE HUNDRED SEVEN THOUSAND SIX HUNDRED FIFTY DOLLARS,
AND THE DENOMINATOR OF WHICH IS FIFTY THOUSAND DOLLARS.
(B) IF NEW YORK ADJUSTED GROSS INCOME IS GREATER THAN TWENTY-FIVE
MILLION DOLLARS, THE SUPPLEMENTAL TAX DUE SHALL EQUAL THE DIFFERENCE
BETWEEN THE PRODUCT OF 11.40 PERCENT AND NEW YORK TAXABLE INCOME AND THE
A. 8809--A 38
TAX TABLE COMPUTATION ON THE NEW YORK TAXABLE INCOME SET FORTH IN PARA-
GRAPH ONE OF SUBSECTION (B) OF THIS SECTION.
(3) FOR RESIDENT UNMARRIED INDIVIDUALS, RESIDENT MARRIED INDIVIDUALS
FILING SEPARATE RETURNS AND RESIDENT ESTATES AND TRUSTS:
(A) IF NEW YORK ADJUSTED GROSS INCOME IS GREATER THAN $107,650, BUT
NOT OVER $25,000,000:
(I) THE RECAPTURE BASE AND INCREMENTAL BENEFIT SHALL BE DETERMINED BY
NEW YORK TAXABLE INCOME AS FOLLOWS:
GREATER THAN NOT OVER RECAPTURE BASE INCREMENTAL BENEFIT
$80,650 $215,400 $0 $568
$215,400 $1,077,550 $568 $1,831
$1,077,550 $5,000,000 $2,399 $30,172
$5,000,000 $25,000,000 $32,571 $57,500
(II) THE APPLICABLE AMOUNT SHALL BE DETERMINED BY NEW YORK TAXABLE
INCOME AS FOLLOWS:
GREATER THAN NOT OVER APPLICABLE AMOUNT
$80,650 $215,400 NEW YORK ADJUSTED GROSS INCOME MINUS $107,650
$215,400 $1,077,550 NEW YORK ADJUSTED GROSS INCOME MINUS $215,400
$1,077,550 $5,000,000 NEW YORK ADJUSTED GROSS INCOME MINUS
$1,077,550
$5,000,000 $25,000,000 NEW YORK ADJUSTED GROSS INCOME MINUS
$5,000,000
(III) THE PHASE-IN FRACTION SHALL BE A FRACTION, THE NUMERATOR OF
WHICH SHALL BE THE LESSER OF FIFTY THOUSAND DOLLARS OR THE APPLICABLE
AMOUNT AND THE DENOMINATOR OF WHICH SHALL BE FIFTY THOUSAND DOLLARS; AND
(IV) THE SUPPLEMENTAL TAX DUE SHALL EQUAL THE SUM OF THE RECAPTURE
BASE AND THE PRODUCT OF (I) THE INCREMENTAL BENEFIT AND (II) THE PHASE-
IN FRACTION. PROVIDED, HOWEVER, THAT IF THE NEW YORK TAXABLE INCOME OF
THE TAXPAYER IS LESS THAN EIGHTY THOUSAND SIX HUNDRED FIFTY DOLLARS, THE
SUPPLEMENTAL TAX SHALL EQUAL THE DIFFERENCE BETWEEN THE PRODUCT OF 6.00
PERCENT AND NEW YORK TAXABLE INCOME AND THE TAX TABLE COMPUTATION ON THE
NEW YORK TAXABLE INCOME SET FORTH IN PARAGRAPH ONE OF SUBSECTION (C) OF
THIS SECTION, MULTIPLIED BY A FRACTION, THE NUMERATOR OF WHICH IS THE
LESSER OF FIFTY THOUSAND DOLLARS OR NEW YORK ADJUSTED GROSS INCOME MINUS
ONE HUNDRED SEVEN THOUSAND SIX HUNDRED FIFTY DOLLARS, AND THE DENOMINA-
TOR OF WHICH IS FIFTY THOUSAND DOLLARS.
(B) IF NEW YORK ADJUSTED GROSS INCOME IS GREATER THAN TWENTY-FIVE
MILLION DOLLARS, THE SUPPLEMENTAL TAX DUE SHALL EQUAL THE DIFFERENCE
BETWEEN THE PRODUCT OF 11.40 PERCENT AND NEW YORK TAXABLE INCOME AND THE
TAX TABLE COMPUTATION ON THE NEW YORK TAXABLE INCOME SET FORTH IN PARA-
GRAPH ONE OF SUBSECTION (C) OF THIS SECTION.
§ 5. Notwithstanding any provision of law to the contrary, the method
of determining the amount to be deducted and withheld from wages on
account of taxes imposed by or pursuant to the authority of article 22
of the tax law in connection with the implementation of the provisions
of this act shall be prescribed by regulations of the commissioner of
taxation and finance with due consideration to the effect such withhold-
ing tables and methods would have on the receipt and amount of revenue.
The commissioner of taxation and finance shall adjust such withholding
tables and methods in regard to taxable years beginning in 2024 and
after in such manner as to result, so far as practicable, in withholding
from an employee's wages an amount substantially equivalent to the tax
reasonably estimated to be due for such taxable years as a result of the
provisions of this act. Any such regulations to implement a change in
withholding tables and methods for tax year 2024 shall be adopted and
A. 8809--A 39
effective as soon as practicable and the commissioner of taxation and
finance may adopt such regulations on an emergency basis notwithstanding
anything to the contrary in section 202 of the state administrative
procedure act.
§ 6. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2024.
PART U
Section 1. Paragraph 1 of subsection (d) of section 606 of the tax
law, as amended by section 1 of part Q of chapter 63 of the laws of
2000, is amended to read as follows:
(1) General. (A) (I) A taxpayer shall be allowed a credit as provided
herein equal to [(i)] the applicable percentage of the earned income
credit allowed under section thirty-two of the internal revenue code for
the same taxable year, PROVIDED, HOWEVER, FOR NEW YORK STATE PURPOSES
BEGINNING WITH THE TWO THOUSAND TWENTY-FOUR TAXABLE YEAR, AND FOR EACH
TAXABLE YEAR THEREAFTER, THE PHASEOUT PERCENTAGE AS DEFINED IN SECTION
32(B)(1) OF THE INTERNAL REVENUE CODE SHALL BE DETERMINED AS FOLLOWS:
IN THE CASE OF AN ELIGIBLE THE PHASEOUT PERCENTAGE IS:
INDIVIDUAL WITH:
ONE QUALIFYING CHILD 11.98
TWO QUALIFYING CHILDREN 15.06
THREE OR MORE QUALIFYING CHILDREN 15.06
NO QUALIFYING CHILDREN 7.65
(ii) THE CREDIT UNDER CLAUSE (I) OF THIS SUBPARAGRAPH SHALL BE reduced
by the credit permitted under subsection (b) of this section.
(B) The applicable percentage shall be (i) seven and one-half percent
for taxable years beginning in nineteen hundred ninety-four, (ii) ten
percent for taxable years beginning in nineteen hundred ninety-five,
(iii) twenty percent for taxable years beginning after nineteen hundred
ninety-five and before two thousand, (iv) twenty-two and one-half
percent for taxable years beginning in two thousand, (v) twenty-five
percent for taxable years beginning in two thousand one, (vi) twenty-
seven and one-half percent for taxable years beginning in two thousand
two, and (vii) thirty percent for taxable years beginning in two thou-
sand three and thereafter. Provided, however, that if the reversion
event, as defined in this paragraph, occurs, the applicable percentage
shall be twenty percent for taxable years ending on or after the date on
which the reversion event occurred. The reversion event shall be deemed
to have occurred on the date on which federal action, including but not
limited to, administrative, statutory or regulatory changes, materially
reduces or eliminates New York state's allocation of the federal tempo-
rary assistance for needy families block grant, or materially reduces
the ability of the state to spend federal temporary assistance for needy
families block grant funds for the earned income credit or to apply
state general fund spending on the earned income credit toward the
temporary assistance for needy families block grant maintenance of
effort requirement, and the commissioner of the office of temporary and
disability assistance shall certify the date of such event to the
commissioner of taxation and finance, the director of the division of
the budget, the speaker of the assembly and the temporary president of
the senate.
A. 8809--A 40
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2024.
PART V
Section 1. Subsection (d) of section 606 of the tax law is amended by
adding a new paragraph 9 to read as follows:
(9) NOTWITHSTANDING ANY PROVISION TO THE CONTRARY, FOR TAXABLE YEARS
TWO THOUSAND TWENTY-FOUR AND THEREAFTER, AN ELIGIBLE INDIVIDUAL, WHO
FILED A NEW YORK PERSONAL INCOME TAX RETURN USING A VALID UNITED STATES
INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) OR IF SUCH INDIVIDUAL
OTHERWISE SATISFIES THE REQUIREMENTS OF THIS PARAGRAPH, SHALL BE ELIGI-
BLE FOR THE CREDIT UNDER THIS SUBSECTION. A FEDERAL INDIVIDUAL TAXPAYER
IDENTIFICATION NUMBER OR A SOCIAL SECURITY NUMBER MUST BE PROVIDED FOR
EACH SPOUSE IN THE CASE OF A COUPLE FILING JOINTLY OR SEPARATELY AND FOR
EACH CHILD IN ORDER TO BE ELIGIBLE FOR THE CREDIT. FOR PURPOSES OF THIS
PARAGRAPH, AN ELIGIBLE INDIVIDUAL, UPON REQUEST BY THE COMMISSIONER,
SHALL BE REQUIRED TO SUBMIT PROOF INCLUDING, BUT NOT LIMITED TO, (I) (A)
AN ELIGIBLE INDIVIDUAL FILED A TAX RETURN FOR EACH TAX YEAR SUCH CREDIT
IS ALLOWED WITH THE DEPARTMENT USING A VALID UNITED STATES INDIVIDUAL
TAXPAYER IDENTIFICATION NUMBER, OR (B) ALTERNATIVELY, SUCH INDIVIDUAL
MAY SUBMIT ONE OR MORE PROOFS OF WORK DESCRIBED IN PARAGRAPH (K) OF
SUBDIVISION FIVE OF SECTION TWO OF PART EEE OF CHAPTER FIFTY-NINE OF THE
LAWS OF TWO THOUSAND TWENTY-ONE; AND (II) THE PROOF OF IDENTITY AS
DESCRIBED IN PARAGRAPH (A) OF SUBDIVISION FIVE OF SECTION TWO OF PART
EEE OF CHAPTER FIFTY-NINE OF THE LAWS OF TWO THOUSAND TWENTY-ONE. THE
COMMISSIONER IN CONJUNCTION WITH THE COMMISSIONER OF LABOR MAY, BY REGU-
LATION, ESTABLISH ALTERNATIVE DOCUMENTS THAT SUFFICIENTLY DEMONSTRATE AN
ELIGIBLE INDIVIDUAL'S QUALIFICATION FOR THE TAX CREDIT, INCLUDING BUT
NOT LIMITED TO PROOF OF IDENTITY AS DESCRIBED IN PARAGRAPH (A) OF SUBDI-
VISION FIVE OF SECTION TWO OF PART EEE OF CHAPTER FIFTY-NINE OF THE LAWS
OF TWO THOUSAND TWENTY-ONE, PROVIDED THAT SUCH ADDITIONAL DOCUMENTS
CLEARLY DEMONSTRATE THAT SUCH INDIVIDUAL WAS EMPLOYED AND RECEIVED MONE-
TARY EARNINGS FOR EACH TAX YEAR SUCH INDIVIDUAL IS ELIGIBLE FOR THE
CREDIT PRIOR TO THE DATE SUCH INDIVIDUAL CERTIFIES THAT THEY BECAME
ELIGIBLE FOR THE CREDIT ALLOWED UNDER THIS SUBSECTION.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2024. 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.
PART W
Section 1. Subsection (c-1) of section 606 of the tax law is amended
by adding a new paragraph 5 to read as follows:
(5) (A) FOR TAX YEAR TWO THOUSAND TWENTY-THREE, THE COMMISSIONER SHALL
ISSUE A PAYMENT OF A SUPPLEMENTAL EMPIRE STATE CHILD CREDIT IN THE
AMOUNT OF (I) ONE HUNDRED PERCENT OF THE EMPIRE STATE CHILD CREDIT
CALCULATED AND ALLOWED PURSUANT TO THIS SUBSECTION TO TAXPAYERS WHOSE
FEDERAL ADJUSTED GROSS INCOME WAS LESS THAN TEN THOUSAND DOLLARS; (II)
SEVENTY-FIVE PERCENT OF THE EMPIRE STATE CHILD CREDIT CALCULATED AND
ALLOWED PURSUANT TO THIS SUBSECTION TO TAXPAYERS WHOSE FEDERAL ADJUSTED
GROSS INCOME WAS GREATER THAN OR EQUAL TO TEN THOUSAND DOLLARS BUT LESS
THAN TWENTY-FIVE THOUSAND DOLLARS; (III) FIFTY PERCENT OF THE EMPIRE
STATE CHILD CREDIT CALCULATED AND ALLOWED PURSUANT TO THIS SUBSECTION TO
A. 8809--A 41
TAXPAYERS WHOSE FEDERAL ADJUSTED GROSS INCOME WAS GREATER THAN OR EQUAL
TO TWENTY-FIVE THOUSAND DOLLARS BUT LESS THAN FIFTY THOUSAND DOLLARS;
AND (IV) TWENTY-FIVE PERCENT OF THE EMPIRE STATE CHILD CREDIT CALCULATED
AND ALLOWED PURSUANT TO THIS SUBSECTION TO TAXPAYERS WHOSE FEDERAL
ADJUSTED GROSS INCOME WAS GREATER THAN OR EQUAL TO FIFTY THOUSAND
DOLLARS. PROVIDED, HOWEVER, THAT NO PAYMENT SHALL BE ISSUED IF IT IS
LESS THAN TWENTY-FIVE DOLLARS.
(B) THE SUPPLEMENTAL PAYMENT PURSUANT TO THIS PARAGRAPH SHALL BE
ALLOWED TO TAXPAYERS WHO TIMELY FILED RETURNS PURSUANT TO SECTION SIX
HUNDRED FIFTY-ONE OF THIS ARTICLE, DETERMINED WITH REGARD TO EXTENSIONS
PURSUANT TO SECTION SIX HUNDRED FIFTY-SEVEN OF THIS ARTICLE.
§ 2. This act shall take effect immediately.
PART X
Section 1. Paragraphs 1, 2, and 3 of subsection (n-1) of section 606
of the tax law, as amended by section 1 of part BB of chapter 59 of the
laws of 2022, are amended to read as follows:
(1) An individual taxpayer who meets the eligibility standards in
paragraph two of this subsection shall be allowed a credit against the
taxes imposed by this article in the amount specified in paragraph three
of this subsection for tax year two thousand [twenty-two] TWENTY-FOUR.
(2) To be eligible for the credit, the taxpayer (or taxpayers filing
joint returns) (a) must own and primarily reside in real property
receiving either the STAR exemption authorized by section four hundred
twenty-five of the real property tax law or the school tax relief credit
authorized by subsection (eee) of this section, and (b) must have had
qualified gross income no greater than two hundred fifty thousand
dollars in tax year two thousand [twenty] TWENTY-TWO.
(3) Amount of credit. (a) For a taxpayer who owned and primarily
resided in real property receiving the basic STAR exemption or who
received the basic STAR credit, the amount of the credit shall equal the
STAR tax savings associated with such basic STAR exemption in the two
thousand [twenty-one] TWENTY-THREE--two thousand [twenty-two] TWENTY-
FOUR school year, multiplied by the following percentage:
(i) For a taxpayer whose primary residence is located outside the city
of New York:
Qualified Gross Income Percentage
Not over $75,000 [163%] 70%
Over $75,000 but not over $150,000 [115%] 50%
Over $150,000 but not over $200,000 [66%] 30%
Over $200,000 but not over $250,000 18%
Over $250,000 No credit
(ii) For a taxpayer whose primary residence is located within the city
of New York:
Qualified Gross Income Percentage
Not over $75,000 [125%] 85%
Over $75,000 but not over $150,000 [115%] 60%
Over $150,000 but not over $200,000 [105%] 40%
Over $200,000 but not over $250,000 [100%] 28%
Over $250,000 No credit
(b) For a taxpayer who owned and primarily resided in real property
receiving the enhanced STAR exemption or who received the enhanced STAR
credit, the amount of the credit shall equal the STAR tax savings asso-
ciated with such enhanced STAR exemption in the two thousand [twenty-
one] TWENTY-THREE--two thousand [twenty-two] TWENTY-FOUR school year,
A. 8809--A 42
multiplied by [sixty-six] THIRTY percent if the taxpayer's primary resi-
dence is located outside the city of New York, or [one hundred ten]
FORTY percent if the taxpayer's primary residence is located within the
city of New York.
(c) In no case may the amount of the credit allowed under this
subsection exceed the school district taxes due with respect to the
residence for that school year, nor shall any credit be allowed under
this subsection if the amount determined pursuant to this paragraph is
less than one hundred dollars.
§ 2. This act shall take effect immediately.
PART Y
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 47 to read as follows:
(47) FIRE EXTINGUISHERS, FIRE ALARMS, HEAT ALARMS OR CARBON MONOXIDE
ALARMS PURCHASED FOR RESIDENTIAL USE DURING THE MONTH OF OCTOBER.
§ 2. This act shall take effect on the thirtieth day after it shall
have become a law.
PART Z
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 47 to read as follows:
(47) SCHOOL SUPPLIES OR ITEMS COMMONLY USED BY A STUDENT IN A COURSE
OF STUDY FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR CONTRACTED TO
BE GIVEN IS LESS THAN ONE HUNDRED TEN DOLLARS PER ITEM, WHICH SHALL
INCLUDE, BUT NOT BE LIMITED TO, BOOK BAGS OR BACKPACKS, TEXTBOOKS, PENS,
PENCILS, HIGHLIGHTERS, CRAYONS, MARKERS, ERASERS, INDEX CARDS, PAPER,
NOTEBOOKS, BINDERS, FOLDERS, SCISSORS, RULERS AND CALCULATORS. ONLY THE
PURCHASES MADE DURING THE FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH
DAY IMMEDIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR
DAY, AND ENDING ON LABOR DAY, DURING EACH CALENDAR YEAR SHALL BE EXEMPT
UNDER THIS PARAGRAPH.
§ 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 5 of part J of chapter 59 of the laws of 2021, is
amended to read as follows:
(1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with the
corresponding provisions in such article twenty-eight, including the
definition and exemption provisions of such article, so far as the
provisions of such article twenty-eight can be made applicable to the
taxes imposed by such city or county and with such limitations and
special provisions as are set forth in this article. The taxes author-
ized under this subdivision may not be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of receipts, charges or rents,
subject to state tax under sections eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. Notwith-
standing the foregoing, a tax imposed by a city or county authorized
under this subdivision shall not include the tax imposed on charges for
admission to race tracks and simulcast facilities under subdivision (f)
of section eleven hundred five of this chapter. (i) Any local law, ordi-
nance or resolution enacted by any city of less than one million or by
A. 8809--A 43
any county or school district, imposing the taxes authorized by this
subdivision, shall, notwithstanding any provision of law to the contra-
ry, exclude from the operation of such local taxes all sales of tangible
personal property for use or consumption directly and predominantly in
the production of tangible personal property, gas, electricity, refrig-
eration or steam, for sale, by manufacturing, processing, generating,
assembly, refining, mining or extracting; and all sales of tangible
personal property for use or consumption predominantly either in the
production of tangible personal property, for sale, by farming or in a
commercial horse boarding operation, or in both; and all sales of fuel
sold for use in commercial aircraft and general aviation aircraft; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy systems equipment
and electricity exemption provided for in subdivision (ee), the commer-
cial solar energy systems equipment and electricity exemption provided
for in subdivision (ii), the commercial fuel cell electricity generating
systems equipment and electricity generated by such equipment exemption
provided for in subdivision (kk) [and], the clothing and footwear
exemption provided for in paragraph thirty of subdivision (a) of section
eleven hundred fifteen of this chapter, AND THE SCHOOL SUPPLIES OR ITEMS
COMMONLY USED BY A STUDENT IN A COURSE OF STUDY EXEMPTION PROVIDED FOR
IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER, unless such city, county or school district
elects otherwise as to such residential solar energy systems equipment
and electricity exemption, such commercial solar energy systems equip-
ment and electricity exemption, commercial fuel cell electricity gener-
ating systems equipment and electricity generated by such equipment
exemption or such clothing and footwear exemption, OR SUCH SCHOOL
SUPPLIES OR ITEMS COMMONLY USED BY A STUDENT IN A COURSE OF STUDY
EXEMPTION.
§ 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
amended by section 2 of part WW, subparagraphs (xii) and (xiii) as sepa-
rately amended and subparagraph (xiv) as added by section 6 of part Z of
chapter 60 of the laws of 2016, is amended to read as follows:
(4) Notwithstanding any other provision of law to the contrary, any
local law enacted by any city of one million or more that imposes the
taxes authorized by this subdivision (i) may omit the exception provided
in subparagraph (ii) of paragraph three of subdivision (c) of section
eleven hundred five of this chapter for receipts from laundering, dry-
cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
(ii) may impose the tax described in paragraph six of subdivision (c) of
section eleven hundred five of this chapter at a rate in addition to the
rate prescribed by this section not to exceed two percent in multiples
of one-half of one percent; (iii) shall provide that the tax described
in paragraph six of subdivision (c) of section eleven hundred five of
this chapter does not apply to facilities owned and operated by the city
or an agency or instrumentality of the city or a public corporation the
majority of whose members are appointed by the chief executive officer
of the city or the legislative body of the city or both of them; (iv)
shall not include any tax on receipts from, or the use of, the services
described in paragraph seven of subdivision (c) of section eleven
hundred five of this chapter; (v) shall provide that, for purposes of
A. 8809--A 44
the tax described in subdivision (e) of section eleven hundred five of
this chapter, "permanent resident" means any occupant of any room or
rooms in a hotel for at least one hundred eighty consecutive days with
regard to the period of such occupancy; (vi) may omit the exception
provided in paragraph one of subdivision (f) of section eleven hundred
five of this chapter for charges to a patron for admission to, or use
of, facilities for sporting activities in which the patron is to be a
participant, such as bowling alleys and swimming pools; (vii) may
provide the clothing and footwear exemption in paragraph thirty of
subdivision (a) of section eleven hundred fifteen of this chapter, and,
notwithstanding any provision of subdivision (d) of this section to the
contrary, any local law providing for such exemption or repealing such
exemption, may go into effect on any one of the following dates: March
first, June first, September first or December first; (viii) shall omit
the exemption provided in paragraph forty-one of subdivision (a) of
section eleven hundred fifteen of this chapter; (ix) shall omit the
exemption provided in subdivision (c) of section eleven hundred fifteen
of this chapter insofar as it applies to fuel, gas, electricity, refrig-
eration and steam, and gas, electric, refrigeration and steam service of
whatever nature for use or consumption directly and exclusively in the
production of gas, electricity, refrigeration or steam; (x) shall omit,
unless such city elects otherwise, the provision for refund or credit
contained in clause six of subdivision (a) or in subdivision (d) of
section eleven hundred nineteen of this chapter; (xii) shall omit,
unless such city elects otherwise, the exemption for residential solar
energy systems equipment and electricity provided in subdivision (ee) of
section eleven hundred fifteen of this chapter; (xiii) shall omit,
unless such city elects otherwise, the exemption for commercial solar
energy systems equipment and electricity provided in subdivision (ii) of
section eleven hundred fifteen of this chapter; [and] (xiv) shall
exclude from the operation of such local taxes all sales of fuel sold
for use in commercial aircraft and general aviation aircraft[. (xiv)];
(XV) shall omit, unless such city elects otherwise, the exemption for
commercial fuel cell electricity generating systems equipment and elec-
tricity generated by such equipment provided in subdivision (kk) of
section eleven hundred fifteen of this chapter[.]; AND (XVI) MAY
PROVIDE THE SCHOOL SUPPLIES AND ITEMS COMMONLY USED BY A STUDENT IN A
COURSE OF STUDY EXEMPTION IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, AND, NOTWITH-
STANDING ANY PROVISION OF SUBDIVISION (D) OF THIS SECTION TO THE
CONTRARY, ANY LOCAL LAW PROVIDING FOR SUCH EXEMPTION OR REPEALING SUCH
EXEMPTION, MAY BE APPLICABLE ONLY TO THE PURCHASES MADE DURING THE
FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH DAY IMMEDIATELY PRECEDING
THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY, AND ENDING ON LABOR
DAY, DURING EACH CALENDAR YEAR. Any reference in this chapter or in any
local law, ordinance or resolution enacted pursuant to the authority of
this article to former subdivisions (n) or (p) of this section shall be
deemed to be a reference to clauses (xii) or (xiii) of this paragraph,
respectively, and any such local law, ordinance or resolution that
provides the exemptions provided in such former subdivisions (n) and/or
(p) shall be deemed instead to provide the exemptions provided in claus-
es (xii) and/or (xiii) of this paragraph.
§ 4. This act shall take effect immediately.
PART AA
A. 8809--A 45
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 3-c to read as follows:
(3-C) ORAL HYGIENE PRODUCTS, INCLUDING TOOTHBRUSHES, TOOTHPASTE, TOOTH
POWDERS, MOUTHWASH, DENTAL FLOSS, OR OTHER SIMILAR PRODUCTS.
§ 2. This act shall take effect on the thirtieth day after it shall
have become a law.
PART BB
Section 1. Section 1115 of the tax law is amended by adding two new
subdivisions (ll) and (mm) to read as follows:
(LL) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED
TO BE GIVEN FOR, OR FOR THE USE OF, RESIDENTIAL ENERGY STORAGE SYSTEMS
EQUIPMENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR THE PURPOSES
OF THIS SUBDIVISION, "RESIDENTIAL ENERGY STORAGE SYSTEMS EQUIPMENT"
SHALL MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED IN A
RESIDENCE THAT STORES ELECTRICITY FOR USE AT A LATER TIME TO PROVIDE
HEATING, COOLING, HOT WATER AND/OR ELECTRICITY.
(2) RECEIPTS FROM THE SALE OF ELECTRICITY BY A PERSON PRIMARILY
ENGAGED IN THE SALE OF ENERGY STORAGE SYSTEM EQUIPMENT AND/OR ELECTRIC-
ITY GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER
WHICH SUCH ELECTRICITY IS GENERATED BY RESIDENTIAL ENERGY SYSTEM STORAGE
EQUIPMENT THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER OF
SUCH ELECTRICITY; (B) INSTALLED ON RESIDENTIAL PROPERTY OF THE PURCHASER
OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
OR ELECTRICITY.
(MM) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1)
RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED
TO BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL ENERGY STORAGE SYSTEMS
EQUIPMENT AND THE COSTS OF INSTALLING SUCH SYSTEMS. FOR THE PURPOSES OF
THIS SUBDIVISION, "COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT" SHALL
MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON NON-RE-
SIDENTIAL PREMISES THAT STORES ELECTRICITY FOR USE AT A LATER TIME TO
PROVIDE HEATING, COOLING, HOT WATER AND/OR ELECTRICITY.
(2) RECEIPTS FROM THE SALE OF ELECTRICITY BY A PERSON PRIMARILY
ENGAGED IN THE SALE OF ENERGY STORAGE SYSTEM EQUIPMENT AND/OR ELECTRIC-
ITY GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER
WHICH THE ELECTRICITY IS GENERATED BY COMMERCIAL ENERGY SYSTEM EQUIPMENT
THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER OF SUCH ELEC-
TRICITY; (B) INSTALLED ON THE NON-RESIDENTIAL PREMISES OF THE PURCHASER
OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
OR ELECTRICITY TO SUCH PREMISES.
§ 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 5 of part J of chapter 59 of the laws of 2021, is
amended to read as follows:
(1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with the
corresponding provisions in such article twenty-eight, including the
definition and exemption provisions of such article, so far as the
provisions of such article twenty-eight can be made applicable to the
taxes imposed by such city or county and with such limitations and
special provisions as are set forth in this article. The taxes author-
ized under this subdivision may not be imposed by a city or county
A. 8809--A 46
unless the local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of receipts, charges or rents,
subject to state tax under sections eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. Notwith-
standing the foregoing, a tax imposed by a city or county authorized
under this subdivision shall not include the tax imposed on charges for
admission to race tracks and simulcast facilities under subdivision (f)
of section eleven hundred five of this chapter. (i) Any local law, ordi-
nance or resolution enacted by any city of less than one million or by
any county or school district, imposing the taxes authorized by this
subdivision, shall, notwithstanding any provision of law to the contra-
ry, exclude from the operation of such local taxes all sales of tangible
personal property for use or consumption directly and predominantly in
the production of tangible personal property, gas, electricity, refrig-
eration or steam, for sale, by manufacturing, processing, generating,
assembly, refining, mining or extracting; and all sales of tangible
personal property for use or consumption predominantly either in the
production of tangible personal property, for sale, by farming or in a
commercial horse boarding operation, or in both; and all sales of fuel
sold for use in commercial aircraft and general aviation aircraft; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy systems equipment
and electricity exemption provided for in subdivision (ee), the commer-
cial solar energy systems equipment and electricity exemption provided
for in subdivision (ii), the commercial fuel cell electricity generating
systems equipment and electricity generated by such equipment exemption
provided for in subdivision (kk), THE RESIDENTIAL ENERGY STORAGE SYSTEMS
EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR IN SUBDIVISION (LL),
THE COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT AND ELECTRICITY
EXEMPTION PROVIDED FOR IN SUBDIVISION (MM) and the clothing and footwear
exemption provided for in paragraph thirty of subdivision (a) of section
eleven hundred fifteen of this chapter, unless such city, county or
school district elects otherwise as to such residential solar energy
systems equipment and electricity exemption, such commercial solar ener-
gy systems equipment and electricity exemption, commercial fuel cell
electricity generating systems equipment and electricity generated by
such equipment exemption or such clothing and footwear exemption.
§ 3. Subdivision (d) of section 1210 of the tax law, as amended by
section 4 of part WW of chapter 60 of the laws of 2016, is amended to
read as follows:
(d) A local law, ordinance or resolution imposing any tax pursuant to
this section, increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy sources and
services described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of tax imposed on such
energy sources and services or providing for the credit or refund
described in clause six of subdivision (a) of section eleven hundred
nineteen of this chapter, or electing or repealing the exemption for
residential solar equipment and electricity in subdivision (ee) of
section eleven hundred fifteen of this article, or the exemption for
commercial solar equipment and electricity in subdivision (ii) of
section eleven hundred fifteen of this article, or electing or repealing
A. 8809--A 47
the exemption for commercial fuel cell electricity generating systems
equipment and electricity generated by such equipment in subdivision
(kk) of section eleven hundred fifteen of this article, OR THE EXEMPTION
FOR RESIDENTIAL ENERGY STORAGE EQUIPMENT OR ELECTRICITY IN SUBDIVISION
(LL) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, OR THE EXEMPTION
FOR COMMERCIAL ENERGY STORAGE EQUIPMENT AND ELECTRICITY IN SUBDIVISION
(MM) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE must go into
effect only on one of the following dates: March first, June first,
September first or December first; provided, that a local law, ordinance
or resolution providing for the exemption described in paragraph thirty
of subdivision (a) of section eleven hundred fifteen of this chapter or
repealing any such exemption or a local law, ordinance or resolution
providing for a refund or credit described in subdivision (d) of section
eleven hundred nineteen of this chapter or repealing such provision so
provided must go into effect only on March first. No such local law,
ordinance or resolution shall be effective unless a certified copy of
such law, ordinance or resolution is mailed by registered or certified
mail to the commissioner at the commissioner's office in Albany at least
ninety days prior to the date it is to become effective. However, the
commissioner may waive and reduce such ninety-day minimum notice
requirement to a mailing of such certified copy by registered or certi-
fied mail within a period of not less than thirty days prior to such
effective date if the commissioner deems such action to be consistent
with the commissioner's duties under section twelve hundred fifty of
this article and the commissioner acts by resolution. Where the
restriction provided for in section twelve hundred twenty-three of this
article as to the effective date of a tax and the notice requirement
provided for therein are applicable and have not been waived, the
restriction and notice requirement in section twelve hundred twenty-
three of this article shall also apply.
§ 4. This act shall take effect on the thirtieth day after it shall
have become a law.
PART CC
Section 1. The tax law is amended by adding a new section 49 to read
as follows:
§ 49. WORK OPPORTUNITY TAX CREDIT. (A) GENERAL. A TAXPAYER SUBJECT TO
TAX UNDER ARTICLE NINE-A, TWENTY-TWO, OR THIRTY-THREE OF THIS CHAPTER
SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX IN AN AMOUNT EQUAL TO ONE
HUNDRED PERCENT OF THE CREDIT THAT IS ALLOWED TO THE TAXPAYER UNDER
SECTION 51 OF THE INTERNAL REVENUE CODE THAT IS ATTRIBUTABLE TO QUALI-
FIED WAGES PAID TO A NEW YORK RESIDENT WHO IS A MEMBER OF A TARGETED
GROUP AND FOR WHOM A CERTIFICATE TO THAT EFFECT HAS BEEN ISSUED BY THE
DEPARTMENT OF LABOR.
(B) DEFINITIONS. THE TERMS "QUALIFIED WAGES" AND "TARGETED GROUP"
SHALL HAVE THE SAME MEANINGS AS IN SECTION 51 OF THE INTERNAL REVENUE
CODE.
(C) EFFECT ON OTHER TAX CREDITS. WAGES WHICH ARE THE BASIS OF THE
CREDIT UNDER THIS SECTION MAY NOT BE USED AS THE BASIS FOR ANY OTHER
CREDIT ALLOWED UNDER THIS CHAPTER.
(D) LIMIT ON TAX CREDITS ISSUED. OVER THE LIFETIME OF THE TAX CREDIT,
THE TOTAL AMOUNT OF TAX CREDITS PROVIDED FOR UNDER THIS SECTION SHALL
NOT EXCEED THIRTY MILLION DOLLARS.
(E) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
A. 8809--A 48
(1) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 60;
(2) ARTICLE 22: SECTION 606, SUBSECTION (BBB);
(3) ARTICLE 33: SECTION 1511, SUBDIVISION (FF).
§ 2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 60 to read as follows:
60. WORK OPPORTUNITY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-
NINE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE. SUCH
CREDIT MAY NOT EXCEED FIVE HUNDRED DOLLARS PER ELIGIBLE EMPLOYEE PER
YEAR IN ANY GIVEN TAX YEAR.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF THE
CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
TAX TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE
FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX
OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF
SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO
INTEREST SHALL BE PAID THEREON.
§ 3. Section 606 of the tax law is amended by adding a new subsection
(bbb) to read as follows:
(BBB) WORK OPPORTUNITY TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-
NINE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE. SUCH
CREDIT MAY NOT EXCEED FIVE HUNDRED DOLLARS PER ELIGIBLE EMPLOYEE PER
YEAR IN ANY GIVEN TAX YEAR.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
§ 4. Section 1511 of the tax law is amended by adding a new subdivi-
sion (ff) to read as follows:
(FF) WORK OPPORTUNITY TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-
NINE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE. SUCH
CREDIT MAY NOT EXCEED FIVE HUNDRED DOLLARS PER ELIGIBLE EMPLOYEE PER
YEAR IN ANY GIVEN TAX YEAR.
(2) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO BE LESS THAN THE MINIMUM
FIXED BY PARAGRAPH FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED
TWO OR SECTION FIFTEEN HUNDRED TWO-A OF THIS ARTICLE, WHICHEVER IS
APPLICABLE. HOWEVER, IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS
SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAXPAYER'S TAX TO SUCH
AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE WILL BE TREATED AS AN
OVERPAYMENT OF TAX TO BE CREDITED IN ACCORDANCE WITH THE PROVISIONS OF
SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE
PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
§ 5. This act shall take effect April 1, 2025 and shall apply to taxa-
ble years beginning on and after January 1, 2025 and shall apply to
A. 8809--A 49
wages paid to individuals hired on and after such effective date and
shall expire and be deemed repealed December 31, 2027.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through CC of this act shall be
as specifically set forth in the last section of such Parts.