S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8086
 
                             I N  S E N A T E
 
                              January 5, 2024
                                ___________
 
 Introduced  by  Sen. ADDABBO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the racing, pari-mutuel wagering and  breeding  law,  in
   relation to the tax on gaming revenues in certain regions
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subparagraph 3 of paragraph (a) and the  opening  paragraph
 of  item (A) of clause (ii) of subparagraph 3 of paragraph (b) of subdi-
 vision 1 of section 1351 of the racing, pari-mutuel wagering and  breed-
 ing  law,  as  amended  by  a  chapter  of the laws of 2023 amending the
 racing, pari-mutuel wagering and breeding law relating  to  the  tax  on
 gaming  revenues  in  certain  regions, as proposed in legislative bills
 numbers S. 4817-A and A. 6144-A, are amended to read as follows:
   (3) in region five, thirty-seven percent of gross gaming revenue  from
 slot  machines  and  ten  percent of gross gaming revenue from all other
 sources; provided however, that in the Tioga county  portion  of  region
 five, for the period OF FISCAL YEARS TWO THOUSAND TWENTY-FOUR, TWO THOU-
 SAND  TWENTY-FIVE, AND TWO THOUSAND TWENTY-SIX, during which both of the
 following criteria are met (i) any facility's tax rate  is  adjusted  by
 the commission pursuant to paragraph (b) of this subdivision, and (ii) a
 vendor  track that is located within Oneida county, within fifteen miles
 of a Native American class III gaming facility maintains at least seven-
 ty percent of full-time equivalent employees as  they  employed  in  the
 year  two  thousand  sixteen,  the tax rate on facilities located in the
 Tioga county portion of region five shall be  thirty  percent  of  gross
 gaming  revenue  from  slot  machines,  and  ten percent of gross gaming
 revenue from all other sources[; and provided further, that  any  such].
 ANY  MONEY  REALIZED  FROM  THE  DECREASE IN THEIR SLOT MACHINE TAX RATE
 SHALL ONLY BE USED BY THE FACILITY TO  OFFER  CHILDCARE  FOR  EMPLOYEES,
 FOOD AND BEVERAGE CONVERSION, ANY OTHER PROJECT OR USE THAT IMPROVES THE
 ECONOMIC  INFRASTRUCTURE OF THE FACILITY, OR FOR REHIRING LAID-OFF WORK-
 ERS, HIRING NEW WORKERS OR RETAINING CURRENT WORKERS  AT  THE  FACILITY.
 THE facility shall provide an initial report to the governor, the speak-
 er  of  the  assembly,  the  temporary  president of the senate, and the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09068-05-4
 S. 8086                             2
 
 commission detailing the projected use of funds resulting from such  tax
 adjustment  and  a plan that prescribes the manner in which the licensed
 gaming facility receiving the reduction in its  slot  machine  tax  rate
 will  rebuild  their  economic  infrastructure  through  the OFFERING OF
 CHILDCARE FOR EMPLOYEES, FOOD AND  BEVERAGE  CONVERSION,  OR  ANY  OTHER
 PROJECT  OR USE THAT IMPROVES THE ECONOMIC INFRASTRUCTURE OF THE FACILI-
 TY, OR FOR rehiring [of] laid-off [employees] WORKERS, HIRING NEW  WORK-
 ERS, OR RETAINING CURRENT WORKERS AT THE FACILITY or the creation of new
 jobs.  Such  plan  shall  also  clearly  establish  quarterly and annual
 employment goals of increasing full-time employees.  THE FACILITY  SHALL
 BE  SUBJECT  TO  THE CONDITIONS SET FORTH IN CLAUSE (II) OF SUBPARAGRAPH
 THREE OF PARAGRAPH (B) OF THIS  SUBDIVISION.  Such  initial  report  and
 accompanying  plan  shall  be  due ninety days after such reduction goes
 into effect. Thereafter, an annual report shall be made to the governor,
 the speaker of the assembly, the temporary president of the senate,  and
 the commission detailing actual use of the funds resulting from such tax
 adjustment. Such report shall include, but not be limited to, any impact
 on employment levels since receiving the funds, an accounting of the use
 of  such  funds, any other measures implemented to improve the financial
 stability of the gaming facility, and any other  information  as  deemed
 necessary  by the commission. Such report shall be due no later than the
 first day of the fourth quarter in each year  such  tax  rate  has  been
 granted.
   At  the  conclusion  of  each  year,  a licensed gaming facility shall
 provide an affirmation in writing to the commission stating the  employ-
 ment  goal  in  clause (i) of this subparagraph OR SUBPARAGRAPH THREE OF
 PARAGRAPH (A) OF  THIS  SUBDIVISION,  was  either  met  or  not  met  as
 described  in  the  initial  report.  If the licensed gaming facility is
 found to have not adhered to the plan by the commission, then the appli-
 cable slot tax rate shall be adjusted at the discretion of  the  commis-
 sion as follows:
   §  2.  This  act  shall  take  effect on the same date and in the same
 manner as a chapter of the laws of 2023 amending the racing, pari-mutuel
 wagering and breeding law relating to the  tax  on  gaming  revenues  in
 certain  regions, as proposed in legislative bills numbers S. 4817-A and
 A. 6144-A, takes effect;  provided,  however,  that  the  amendments  to
 subdivision  1  of  section 1351 of the racing, pari-mutuel wagering and
 breeding law made by section one of this act shall not affect the  expi-
 ration  and reversion of such subdivision and shall expire and be deemed
 repealed therewith.