[ ] is old law to be omitted.
LBD12674-02-4
S. 8309--A 2
tax law, in relation to short-term residential rental of private
dwellings in certain municipalities (Part K); to amend the tax law, in
relation to the imposition of taxes on the sale of cannabis (Part L);
intentionally omitted (Part M); to amend the real property tax law, in
relation to requiring excess proceeds from a tax foreclosure sale to
be returned to the former owner, delinquent tax interest rates and
establishing a homeowner bill of rights; and to amend the social
services law, in relation to establishing senior, disabled, and veter-
an homeowner real property tax assistance programs (Part N); to amend
the racing, pari-mutuel wagering and breeding law, in relation to the
utilization of funds in the Catskill and the Capital off-track betting
corporations' capital acquisition funds (Part O); to amend the 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 allowing season-long proposition bets and future award winners as
authorized bets (Part Q); to amend the racing, pari-mutuel wagering
and breeding law, in relation to authorizing one percent of mobile
sports tax revenue be used for problem gambling (Part R); to amend the
tax law and the administrative code of the city of New York, in
relation to treatment of gains from qualified opportunity zones in
calculating taxable income (Part S); to repeal subdivision (jj) of
section 1115 of the tax law relating to sales and compensating use
taxes imposed with respect to vessels; and to repeal subdivision 13 of
section 1118 of the tax law relating to sales and compensating use
taxes imposed with respect to vessels (Part T); to amend the tax law,
in relation to the imposition of sales and compensating use taxes with
respect to certain aircraft; and to repeal paragraph 21-a of subdivi-
sion (a) of section 1115 of the tax law, relating thereto (Part U); to
amend the tax law, in relation to the taxation of vapor products (Part
V); to repeal section 490 of the tax law relating to the excise tax on
medical cannabis; and to repeal section 89-h of the state finance law
relating to the medical cannabis trust fund (Part W); to amend the tax
law, in relation to residential solar tax credits (Part X); to amend
the tax law, in relation to geothermal energy systems tax credits
(Part Y); to amend the tax law, in relation to establishing a sales
tax exemption for residential energy storage (Part Z); to amend the
tax law, in relation to the eligibility criteria for the digital
gaming tax credit (Part AA); to amend the tax law, in relation to
exempting certain car-sharing organizations from the special supple-
mental tax on passenger car rentals outside of the metropolitan commu-
ter transportation district (Part BB); to amend the tax law, in
relation to tax credits for volunteer firefighters and volunteer ambu-
lance workers (Part CC); to amend the tax law, in relation to adjust-
ing certain income tax rates (Part DD); to amend the tax law, in
relation to providing a payroll tax credit for compensation of jour-
nalists; and to provide for the repeal of such provisions upon expira-
S. 8309--A 3
tion thereof (Part EE); to amend the tax law, in relation to creating
a work opportunity tax credit; and providing for the repeal of such
provisions upon expiration thereof (Part FF); to amend the tax law, in
relation to tax on sales of motor fuel and petroleum products and
to make conforming changes; to amend the tax law, in relation to the
definition of qualified rehabilitation expenditures for purposes of
the tax credit for rehabilitation of historic properties; to repeal
paragraph 3 of subdivision (f) and paragraph 4 of subdivision (g) of
section 301-a of the tax law relating to manufacturing gallonage for
purposes of the imposition of certain taxes; to repeal subdivi-
sions (i), (j), and (l) of section 301-c of the tax law relating to
reimbursement; to repeal section 301-d of the tax law relating to a
utility credit or reimbursement; to repeal subdivision (f) of section
301-e of the tax law relating to an aviation fuel business which
services four or more cities; to repeal subparagraph (xi) of para-
graph 3 of subdivision (c) of section 1105 of the tax law relating to
services rendered with respect to certain property; and to repeal
paragraph 9 of subdivision (a) of section 1115 of the tax law
relating to fuel sold to an airline for use in its airplanes (Part
GG); to amend the tax law, in relation to a New York state working
families tax credit (Part HH); to amend the tax law, in relation to
increasing the franchise tax on businesses for certain years (Part
II); and to amend the tax law, in relation to extending the authori-
zation of the real property tax relief credit (Part JJ)
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 JJ. 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
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:
S. 8309--A 4
(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
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.
S. 8309--A 5
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.
§ 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
S. 8309--A 6
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 ONE HUNDRED 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
TWELVE 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 TWELVE 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:
(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
S. 8309--A 7
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
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
S. 8309--A 8
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, SUBDIVISION (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
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
S. 8309--A 9
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) 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 adminis-
tration, subdivisions (a) 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) 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
S. 8309--A 10
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; AND
(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, amending the real property tax law and other laws
relating to establishing standards for electronic real property tax
administration, allowing the department of taxation and finance to use
electronic communication means to furnish tax notices and other docu-
ments, mandatory electronic filing of tax documents, debit cards issued
for tax refunds, improving sales tax compliance, as amended by section 1
of part S of chapter 59 of the laws of 2019, is amended to read as
follows:
(e) sections twenty-one and twenty-one-a of this act shall expire and
be deemed repealed December 31, [2024] 2029.
§ 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.
(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
S. 8309--A 11
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
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-FIVE,
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] TWENTY-EIGHT.
S. 8309--A 12
§ 1-a. Section 181 of the executive law is amended by adding a new
subdivision 4 to read as follows:
4. NO LATER THAN FEBRUARY FIRST, TWO THOUSAND TWENTY-FIVE, THE DIVI-
SION OF THE BUDGET SHALL SUBMIT A SPECIAL REPORT ON THE COST OF THE TAX
EXPENDITURE AUTHORIZED UNDER SUBDIVISION (JJ) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THE TAX LAW TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE
SENATE, THE SPEAKER OF THE ASSEMBLY, AND THE CHAIRS OF THE LEGISLATIVE
FISCAL COMMITTEES. THE DIVISION SHALL WORK WITH THE COMMISSIONER OF
TAXATION AND FINANCE TO FIND A METHOD TO QUANTIFY THE LOSS OF REVENUE
FROM THIS TAX EXPENDITURE, INCLUDING, BUT NOT LIMITED TO, BY SURVEYING
BUSINESSES IMPACTED BY THIS TAX EXPENDITURE. THE DIVISION SHALL ALSO
PUBLISH THIS SPECIAL REPORT ON ITS WEBSITE.
§ 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 multiple residence law is amended by adding a new arti-
cle 2-A to read as follows:
ARTICLE 2-A
SHORT-TERM RESIDENTIAL RENTAL UNITS
SECTION 20. DEFINITIONS.
21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION.
22. REGISTRATION.
23. EXCEPTIONS.
24. PENALTIES.
24-A. ENFORCEMENT.
24-B. DATA SHARING.
§ 20. 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 VALID LEGAL
POSSESSION OF A SHORT-TERM RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
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
S. 8309--A 13
(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.
§ 21. 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 TWENTY-TWO OF THIS ARTI-
CLE;
(B) IS NOT USED TO PROVIDE SINGLE-ROOM OCCUPANCY AS DEFINED BY SUBDI-
VISION FORTY-FOUR OF SECTION FOUR OF THIS CHAPTER;
(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; AND
(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.
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
TWENTY-TWO 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 PLATFORM IS THE SHORT-TERM RENTAL HOST, THE
SHORT-TERM RENTAL HOST MAY BE EXEMPT FROM PROVIDING SUCH REPORT PROVIDED
THAT THE BOOKING PLATFORM INCLUDES ALL NECESSARY INFORMATION REQUIRED OF
A SHORT-TERM RENTAL HOST IN THE REPORT REQUIRED PURSUANT TO SUBDIVISION
FOUR OF THIS SECTION.
4. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW OR ADMINISTRATIVE
ACTION TO THE CONTRARY, BOOKING SERVICES SHALL DEVELOP AND MAINTAIN A
REPORT RELATED TO SHORT-TERM RENTAL UNIT GUEST STAYS THAT THE BOOKING
SERVICE HAS FACILITATED IN THE STATE FOR TWO YEARS FOLLOWING THE END OF
THE CALENDAR YEAR 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 DESIGNATION, 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 TWENTY-TWO OF THIS
ARTICLE, OR MORE INFORMATION IS DEEMED NECESSARY BY THE DEPARTMENT OF
S. 8309--A 14
STATE, THE DEPARTMENT MAY ACCESS THIS REPORT AND/OR ALL RELEVANT RECORDS
FROM A BOOKING SERVICE IN RESPONSE TO VALID LEGAL PROCESS. THE DEPART-
MENT SHALL SHARE THIS REPORT AND/OR 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 REGIS-
TRATION 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 SHORT-TERM RENTAL UNIT AND ITS OWNER
OR TENANT HAVE NOT BEEN ISSUED A CURRENT, VALID REGISTRATION BY THE
DEPARTMENT OF STATE OR AN APPLICABLE MUNICIPALITY.
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 MAY
CONTINUE SUCH REGISTRY AND ALL SHORT-TERM RESIDENTIAL RENTAL UNITS IN
SUCH MUNICIPALITY SHALL BE REQUIRED TO BE REGISTERED WITH SUCH MUNICIPAL
REGISTRY AND SHALL NOT BE REQUIRED TO REGISTER WITH THE DEPARTMENT OF
STATE. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL REGISTRIES
SHALL ESTABLISH AND EFFECTUATE STANDARDS FOR THE HEALTH AND SAFETY OF
GUESTS, INCLUDING, BUT NOT LIMITED TO, THE STANDARDS ESTABLISHED IN
PARAGRAPHS (C), (D) AND (E) OF SUBDIVISION ONE OF THIS SECTION. MUNICI-
PALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRIES SHALL MAIN-
TAIN THE AUTHORITY TO MANAGE SUCH REGISTRIES AND TO COLLECT FINES FOR
VIOLATIONS RELATED TO THE REGISTRATION OF SHORT-TERM RESIDENTIAL RENTAL
UNITS. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGIS-
TRIES SHALL PROVIDE INFORMATION ON SHORT-TERM RESIDENTIAL RENTAL UNITS
REGISTERED WITHIN SUCH MUNICIPALITY TO THE DEPARTMENT OF STATE, ON A
QUARTERLY BASIS OF EACH CALENDAR YEAR, IN ORDER FOR THE DEPARTMENT TO
MAINTAIN A CURRENT DATABASE OF ALL SHORT-TERM RESIDENTIAL UNITS REGIS-
TERED WITHIN THE STATE. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL
RENTAL UNIT REGISTRIES SHALL NOT BE SUBJECT TO THE REGULATION REQUIRE-
MENTS OF THIS SECTION AND MAY ESTABLISH REGISTRATION REQUIREMENTS AND
REGULATIONS IN SUCH MUNICIPALITY WHICH MAY DIFFER FROM THE REQUIREMENTS
OF THIS SECTION.
§ 22. REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL BE REQUIRED TO
REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT WITH THE DEPARTMENT OF
STATE OR WITH THE MUNICIPALITY WHERE SUCH SHORT-TERM RESIDENTIAL UNIT IS
LOCATED IF SUCH MUNICIPALITY HAS A REGISTRATION SYSTEM; PROVIDED, HOWEV-
ER, THAT THE DEPARTMENT OF STATE SHALL NOT ACCEPT AN APPLICATION TO
REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT FOR A UNIT THAT IS LOCATED
IN A MUNICIPALITY WHICH HAS ITS OWN REGISTRATION SYSTEM AND THAT HAS
NOTIFIED THE DEPARTMENT OF STATE OF SUCH REGISTRATION SYSTEM. WHERE A
SHORT-TERM RENTAL IS LOCATED IN A JURISDICTION THAT HAS MULTIPLE MUNICI-
PAL REGISTRATION SYSTEMS, THE HOST SHALL SELECT ONLY ONE SUCH MUNICIPAL
REGISTRATION SYSTEM TO REGISTER UNDER. NO MUNICIPALITY SHALL REQUIRE A
HOST TO REGISTER UNDER THEIR REGISTRATION SYSTEM WHERE A HOST IS
LAWFULLY REGISTERED WITH ANOTHER MUNICIPAL REGISTRATION SYSTEM.
(A) REGISTRATION WITH THE DEPARTMENT OF STATE SHALL BE VALID FOR TWO
YEARS, AFTER WHICH TIME THE SHORT-TERM RENTAL HOST MAY RENEW HIS OR HER
REGISTRATION IN A MANNER PRESCRIBED BY THE DEPARTMENT OF STATE. THE
DEPARTMENT OF STATE MAY REVOKE THE REGISTRATION OF A SHORT-TERM RENTAL
HOST UPON A DETERMINATION THAT THE SHORT-TERM RENTAL HOST HAS VIOLATED
S. 8309--A 15
ANY PROVISION OF THIS ARTICLE AT LEAST THREE TIMES IN TWO CALENDAR
YEARS, AND MAY DETERMINE THAT THE SHORT-TERM RENTAL HOST SHALL BE INELI-
GIBLE 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
MUNICIPALITY REQUESTS SUCH REVOCATION DUE TO ILLEGAL OCCUPANCY. LISTING
OR USING 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 USE 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 VALID LEGAL 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, TO BE VERIFIED BY THE DEPARTMENT OF STATE OR ANY MUNICIPALITY
WITH ITS OWN REGISTRATION SYSTEM.
(D) THE DEPARTMENT OF STATE SHALL MAKE AVAILABLE TO PLATFORMS THE
DATA NECESSARY TO ALLOW BOOKING PLATFORMS 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 FEES
IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF STATE.
(F) THERE SHALL BE A FEE FOR THE USE OF THE ELECTRONIC VERIFICATION
SYSTEM IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF STATE. SUCH
FEE SHALL NOT EXCEED THE COST TO BUILD, OPERATE, AND MAINTAIN SUCH
SYSTEM.
2. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW OR ADMINISTRATIVE
ACTION TO THE CONTRARY, IT SHALL BE UNLAWFUL FOR A BOOKING SERVICE TO
COLLECT A FEE FOR FACILITATING BOOKING TRANSACTIONS FOR SHORT-TERM RESI-
DENTIAL RENTAL UNITS LOCATED IN THIS STATE WITHOUT FIRST REGISTERING
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 TWENTY-ONE OF THIS ARTICLE. THE DEPART-
MENT SHALL SHARE THIS REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERN-
MENTS AND SHALL MAKE SUCH REPORTS AVAILABLE TO LOCAL MUNICIPAL ENFORCE-
MENT 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 TWENTY-ONE OF THIS ARTICLE, IN ACCORDANCE
WITH PARAGRAPH (A) OF THIS SUBDIVISION; AND
(II) FURNISH THE INFORMATION IDENTIFIED PURSUANT TO SUBDIVISION FOUR
OF SECTION TWENTY-ONE OF THIS ARTICLE, IN ACCORDANCE WITH PARAGRAPH (A)
OF THIS SUBDIVISION.
3. THE DEPARTMENT OF STATE SHALL SET A FEE FOR SHORT-TERM RESIDENTIAL
RENTAL UNIT AND BOOKING SERVICE REGISTRATION WITH THE DEPARTMENT.
S. 8309--A 16
§ 23. EXCEPTIONS. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO
THE CONTRARY, THIS ARTICLE SHALL NOT APPLY TO:
1. INCIDENTAL AND OCCASIONAL OCCUPANCY OF SUCH DWELLING UNIT FOR
FEWER THAN THIRTY CONSECUTIVE DAYS BY OTHER 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.
§ 24. PENALTIES. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO
THE CONTRARY:
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 PROHIBIT-
ING 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 MUNICIPAL REGISTRATION
SYSTEM, 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 REGISTRY 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. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
SHORT-TERM RENTAL HOST THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE
SHALL RECEIVE A WARNING NOTICE ISSUED, WITHOUT PENALTY, BY THE DEPART-
MENT OF STATE UPON THE FIRST AND SECOND VIOLATION. THE WARNING NOTICE
SHALL DETAIL ACTIONS TO BE TAKEN TO CURE THE VIOLATION. A TWO HUNDRED
DOLLAR FINE SHALL BE IMPOSED UPON THE THIRD VIOLATION. A ONE THOUSAND
DOLLAR FINE PER DAY SHALL BE IMPOSED UPON ALL SUBSEQUENT VIOLATIONS.
UPON THE OCCURRENCE OF A VIOLATION, A SEVEN-DAY PERIOD TO CURE THE
VIOLATION SHALL BE GRANTED. DURING SUCH PERIOD, NO FURTHER FINES SHALL
BE ACCUMULATED AGAINST THE SHORT-TERM RENTAL HOST, EXCEPT WHERE THE NEW
VIOLATION IS RELATED TO A DIFFERENT SHORT-TERM RENTAL UNIT.
5. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
BOOKING SERVICE THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE SHALL BE
ISSUED A FIVE HUNDRED DOLLAR FINE 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.
§ 24-A. ENFORCEMENT. 1. THE PROVISIONS OF THIS ARTICLE MAY BE ENFORCED
IN ACCORDANCE WITH ARTICLE EIGHT OF THIS CHAPTER.
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
FOR USE AS A SHORT-TERM RESIDENTIAL RENTAL UNIT UNDER THE PROVISIONS OF
THIS ARTICLE, AND WHEREBY THE BOOKING SERVICE AGREES TO PROHIBIT A
S. 8309--A 17
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.
§ 24-B. DATA SHARING. BOOKING SERVICES SHALL PROVIDE TO THE DEPART-
MENT OF STATE AND MUNICIPALITIES, ON A MONTHLY BASIS, AN ELECTRONIC
REPORT, IN A FORMAT DETERMINED BY THE DEPARTMENT OF STATE OF THE LIST-
INGS 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.
§ 2. The multiple dwelling law is amended by adding a new article 2-A
to read as follows:
ARTICLE 2-A
SHORT-TERM RESIDENTIAL RENTAL UNITS
SECTION 20. DEFINITIONS.
21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION.
22. REGISTRATION.
23. EXCEPTIONS.
24. PENALTIES.
24-A. ENFORCEMENT.
24-B. DATA SHARING.
§ 20. 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 VALID LEGAL
POSSESSION OF A SHORT-TERM RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
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
(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.
§ 21. 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 TWENTY-TWO OF THIS ARTI-
CLE;
S. 8309--A 18
(B) IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY SUBDI-
VISION SIXTEEN OF SECTION FOUR OF THIS CHAPTER;
(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; AND
(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.
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
TWENTY-TWO 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 PLATFORM IS THE SHORT-TERM RENTAL HOST, THE
SHORT-TERM RENTAL HOST MAY BE EXEMPT FROM PROVIDING SUCH REPORT PROVIDED
THAT THE BOOKING PLATFORM INCLUDES ALL NECESSARY INFORMATION REQUIRED OF
A SHORT-TERM RENTAL HOST IN THE REPORT REQUIRED PURSUANT TO SUBDIVISION
FOUR OF THIS SECTION.
4. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW OR ADMINISTRATIVE
ACTION TO THE CONTRARY, BOOKING SERVICES SHALL DEVELOP AND MAINTAIN A
REPORT RELATED TO SHORT-TERM RENTAL UNIT GUEST STAYS THAT THE BOOKING
SERVICE HAS FACILITATED IN THE STATE FOR TWO YEARS FOLLOWING THE END OF
THE CALENDAR YEAR 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 DESIGNATION, 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 TWENTY-TWO OF THIS
ARTICLE, OR MORE INFORMATION IS DEEMED NECESSARY BY THE DEPARTMENT OF
STATE, THE DEPARTMENT MAY ACCESS THIS REPORT AND/OR ALL RELEVANT RECORDS
FROM A BOOKING SERVICE IN RESPONSE TO VALID LEGAL PROCESS. THE DEPART-
MENT SHALL SHARE THIS REPORT AND/OR 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 REGIS-
TRATION NUMBER.
S. 8309--A 19
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 SHORT-TERM RENTAL UNIT AND ITS OWNER
OR TENANT HAVE NOT BEEN ISSUED A CURRENT, VALID REGISTRATION BY THE
DEPARTMENT OF STATE OR AN APPLICABLE MUNICIPALITY.
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 MAY
CONTINUE SUCH REGISTRY AND ALL SHORT-TERM RESIDENTIAL RENTAL UNITS IN
SUCH MUNICIPALITY SHALL BE REQUIRED TO BE REGISTERED WITH SUCH MUNICIPAL
REGISTRY AND SHALL NOT BE REQUIRED TO REGISTER WITH THE DEPARTMENT OF
STATE. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL REGISTRIES
SHALL ESTABLISH AND EFFECTUATE STANDARDS FOR THE HEALTH AND SAFETY OF
GUESTS, INCLUDING, BUT NOT LIMITED TO, THE STANDARDS ESTABLISHED IN
PARAGRAPHS (C), (D) AND (E) OF SUBDIVISION ONE OF THIS SECTION. MUNICI-
PALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRIES SHALL MAIN-
TAIN THE AUTHORITY TO MANAGE SUCH REGISTRIES AND TO COLLECT FINES FOR
VIOLATIONS RELATED TO THE REGISTRATION OF SHORT-TERM RESIDENTIAL RENTAL
UNITS. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRIES
SHALL PROVIDE INFORMATION ON SHORT-TERM RESIDENTIAL RENTAL UNITS REGIS-
TERED WITHIN SUCH MUNICIPALITY TO THE DEPARTMENT OF STATE, ON A QUARTER-
LY 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 SHALL NOT BE SUBJECT TO THE REGULATION REQUIREMENTS OF THIS
SECTION AND MAY ESTABLISH REGISTRATION REQUIREMENTS AND REGULATIONS IN
SUCH MUNICIPALITY WHICH MAY DIFFER FROM THE REQUIREMENTS OF THIS
SECTION.
§ 22. REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL BE REQUIRED TO
REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT WITH THE DEPARTMENT OF
STATE OR WITH THE MUNICIPALITY WHERE SUCH SHORT-TERM RESIDENTIAL UNIT IS
LOCATED IF SUCH MUNICIPALITY HAS A REGISTRATION SYSTEM; PROVIDED, HOWEV-
ER, THAT THE DEPARTMENT OF STATE SHALL NOT ACCEPT AN APPLICATION TO
REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT FOR A UNIT THAT IS LOCATED
IN A MUNICIPALITY WHICH HAS ITS OWN REGISTRATION SYSTEM AND THAT HAS
NOTIFIED THE DEPARTMENT OF STATE OF SUCH REGISTRATION SYSTEM. WHERE A
SHORT-TERM RENTAL IS LOCATED IN A JURISDICTION THAT HAS MULTIPLE MUNICI-
PAL REGISTRATION SYSTEMS, THE HOST SHALL SELECT ONLY ONE SUCH MUNICIPAL
REGISTRATION SYSTEM TO REGISTER UNDER. NO MUNICIPALITY SHALL REQUIRE A
HOST TO REGISTER UNDER THEIR REGISTRATION SYSTEM WHERE A HOST IS
LAWFULLY REGISTERED WITH ANOTHER MUNICIPAL REGISTRATION SYSTEM.
(A) REGISTRATION WITH THE DEPARTMENT OF STATE SHALL BE VALID FOR TWO
YEARS, AFTER WHICH TIME THE SHORT-TERM RENTAL HOST MAY RENEW HIS OR HER
REGISTRATION IN A MANNER PRESCRIBED BY THE DEPARTMENT OF STATE. THE
DEPARTMENT OF STATE MAY REVOKE THE REGISTRATION OF A SHORT-TERM RENTAL
HOST 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 INELI-
GIBLE 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
MUNICIPALITY REQUESTS SUCH REVOCATION DUE TO ILLEGAL OCCUPANCY. LISTING
OR USING 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 USE SUCH UNIT INELIGIBLE FOR REGIS-
TRATION FOR A PERIOD OF TWELVE MONTHS FROM THE DATE A DETERMINATION IS
MADE THAT A VIOLATION HAS OCCURRED.
S. 8309--A 20
(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 VALID LEGAL 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, TO BE VERIFIED BY THE DEPARTMENT OF STATE OR ANY MUNICIPALITY
WITH ITS OWN REGISTRATION SYSTEM.
(D) THE DEPARTMENT OF STATE SHALL MAKE AVAILABLE TO PLATFORMS THE DATA
NECESSARY TO ALLOW BOOKING PLATFORMS 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 FEES
IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF STATE.
(F) THERE SHALL BE A FEE FOR THE USE OF THE ELECTRONIC VERIFICATION
SYSTEM IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF STATE. SUCH
FEE SHALL NOT EXCEED THE COST TO BUILD, OPERATE, AND MAINTAIN SUCH
SYSTEM.
2. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW OR ADMINISTRATIVE
ACTION TO THE CONTRARY, IT SHALL BE UNLAWFUL FOR A BOOKING SERVICE TO
COLLECT A FEE FOR FACILITATING BOOKING TRANSACTIONS FOR SHORT-TERM RESI-
DENTIAL RENTAL UNITS LOCATED IN THIS STATE WITHOUT FIRST REGISTERING
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 TWENTY-ONE OF THIS ARTICLE. THE DEPART-
MENT SHALL SHARE THIS REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERN-
MENTS AND SHALL MAKE SUCH REPORTS AVAILABLE TO LOCAL MUNICIPAL ENFORCE-
MENT 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 TWENTY-ONE OF THIS ARTICLE, IN ACCORDANCE
WITH PARAGRAPH (A) OF THIS SUBDIVISION; AND
(II) FURNISH THE INFORMATION IDENTIFIED PURSUANT TO SUBDIVISION FOUR
OF SECTION TWENTY-ONE OF THIS ARTICLE, IN ACCORDANCE WITH PARAGRAPH (A)
OF THIS SUBDIVISION.
3. THE DEPARTMENT OF STATE SHALL SET A FEE FOR SHORT-TERM RESIDENTIAL
RENTAL UNIT AND BOOKING SERVICE REGISTRATION WITH THE DEPARTMENT.
§ 23. EXCEPTIONS. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO
THE CONTRARY, THIS ARTICLE SHALL NOT APPLY TO:
1. INCIDENTAL AND OCCASIONAL OCCUPANCY OF SUCH DWELLING UNIT FOR FEWER
THAN THIRTY CONSECUTIVE DAYS BY OTHER PERSONS WHEN THE PERMANENT OCCU-
PANTS 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
S. 8309--A 21
3. TEMPORARY HOUSING OR LODGING PERMITTED BY THE DEPARTMENT OF HEALTH.
§ 24. PENALTIES. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO
THE CONTRARY:
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 PROHIBIT-
ING 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 MUNICIPAL REGISTRATION
SYSTEM, 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 REGISTRY 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. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
SHORT-TERM RENTAL HOST THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE
SHALL RECEIVE A WARNING NOTICE ISSUED, WITHOUT PENALTY, BY THE DEPART-
MENT OF STATE UPON THE FIRST AND SECOND VIOLATION. THE WARNING NOTICE
SHALL DETAIL ACTIONS TO BE TAKEN TO CURE THE VIOLATION. A TWO HUNDRED
DOLLAR FINE SHALL BE IMPOSED UPON THE THIRD VIOLATION. A ONE THOUSAND
DOLLAR FINE PER DAY SHALL BE IMPOSED UPON ALL SUBSEQUENT VIOLATIONS.
UPON THE OCCURRENCE OF A VIOLATION, A SEVEN-DAY PERIOD TO CURE THE
VIOLATION SHALL BE GRANTED. DURING SUCH PERIOD, NO FURTHER FINES SHALL
BE ACCUMULATED AGAINST THE SHORT-TERM RENTAL HOST, EXCEPT WHERE THE NEW
VIOLATION IS RELATED TO A DIFFERENT SHORT-TERM RENTAL UNIT.
5. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
BOOKING SERVICE THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE SHALL BE
ISSUED A FIVE HUNDRED DOLLAR FINE PER DAY, PER VIOLATION, UNTIL THE
VIOLATION IS CURED.
6. IN A MUNICIPALITY THAT HAS ITS OWN REGISTRATION SYSTEM, THE MUNICI-
PALITY MAY ESTABLISH AND EFFECTUATE ITS OWN PENALTY SYSTEM.
§ 24-A. ENFORCEMENT. 1. THE PROVISIONS OF THIS ARTICLE MAY BE ENFORCED
IN ACCORDANCE WITH ARTICLE EIGHT OF THIS CHAPTER.
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
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.
§ 24-B. DATA SHARING. BOOKING SERVICES SHALL PROVIDE TO THE DEPARTMENT
OF STATE AND MUNICIPALITIES, ON A MONTHLY BASIS, AN ELECTRONIC REPORT,
S. 8309--A 22
IN A FORMAT DETERMINED BY THE DEPARTMENT OF STATE OF THE LISTINGS MAIN-
TAINED, 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 OCCU-
PIED DURING THE APPLICABLE REPORTING PERIOD.
§ 3. 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
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 TWENTY OF THE MULTIPLE RESIDENCE LAW OR IN SECTION TWENTY OF
S. 8309--A 23
THE MULTIPLE DWELLING 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.
§ 4. 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.
§ 5. 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
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
S. 8309--A 24
(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.
§ 6. 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
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 HIS OR HER 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.
S. 8309--A 25
(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.
§ 7. 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
SHORT-TERM RENTAL HOST TO THE BOOKING SERVICE ABOUT SUCH RENT AND SUCH
OCCUPANCY IS ACCURATE.
§ 8. 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.
§ 9. Subpart A of part 1 of article 29 of the tax law is amended by
adding a new section 1200 to read as follows:
S. 8309--A 26
§ 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 TWENTY OF THE MULTIPLE RESIDENCE LAW OR IN
SUBDIVISION ONE OF SECTION TWENTY OF THE MULTIPLE DWELLING LAW.
§ 10. 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.
§ 11. 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.
§ 12. This act shall take effect on the one hundred twentieth day
after it shall have become a law.
PART L
Section 1. Section 493 of the tax law, as added by chapter 92 of the
laws of 2021, is amended to read as follows:
§ 493. Imposition of tax. (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: (1)
FIVE PERCENT OF THE AMOUNT CHARGED FOR THE SALE OR TRANSFER OF SUCH
ADULT-USE CANNABIS PRODUCTS TO SUCH RETAILER FOR TAX YEARS ENDING BEFORE
JANUARY FIRST, TWO THOUSAND TWENTY-EIGHT; (2) SEVEN PERCENT OF THE
AMOUNT CHARGED FOR THE SALE OR TRANSFER OF SUCH ADULT-USE CANNABIS
PRODUCTS TO SUCH RETAILER FOR TAX YEARS BEGINNING ON OR AFTER JANUARY
FIRST, TWO THOUSAND TWENTY-EIGHT AND ENDING BEFORE JANUARY FIRST TWO
THOUSAND THIRTY-ONE; AND (3) NINE PERCENT OF THE AMOUNT CHARGED FOR THE
SALE OR TRANSFER OF SUCH ADULT-USE CANNABIS PRODUCTS TO SUCH RETAILER
FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTY-
ONE; PROVIDED THAT WHERE a person who distributes adult-use cannabis is
licensed under the cannabis law as a microbusiness or registered organ-
ization AND SUCH PERSON SELLS ADULT-USE 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 TRANSFER OF SUCH PRODUCTS TO A RETAIL
CUSTOMER.
(b) In addition to any other tax imposed by this chapter or other law,
there is hereby imposed a tax of nine percent of the amount charged for
the sale or transfer of adult-use cannabis products to a retail customer
by a person who sells adult-use cannabis products at retail. This tax is
S. 8309--A 27
imposed on the person who sells adult-use cannabis at retail and shall
accrue at the time of such sale or transfer.
(c) In addition to the taxes imposed by subdivisions (a) and (b) of
this section, there is hereby imposed a tax on the sale or transfer of
adult-use cannabis products to a retail customer by a person who sells
adult-use cannabis products at retail at the rate of four percent of the
amount charged by such person for such adult-use cannabis product, which
tax shall accrue at the time of such sale or transfer. The tax imposed
by this subdivision is imposed on a person who sells adult-use cannabis
products at retail, and shall be paid to the commissioner in trust for
and on account of a city having a population of a million or more, and
counties (other than counties wholly within such a city), towns,
villages, and cities with a population of less than a million in which a
retail dispensary is located.
(d) The taxes imposed by this section shall not apply to sales of
adult-use cannabis to a person holding a cannabis research license under
section thirty-nine of the cannabis law.
§ 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 provided further, however,
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
Section 1. Subdivision 1 of section 1102 of the real property tax law,
as amended by chapter 532 of the laws of 1994, is amended to read as
follows:
1. "Charges" or "legal charges" means:
(a) the cost of the mailing or service of notices required or author-
ized by this article;
(b) the cost of publication of notices required or authorized by this
title;
(c) the amount of any interest and penalties imposed by law;
(d) the cost of recording or filing legal documents required or
authorized by this article; [and]
(e) THE COST OF APPRAISING A PROPERTY'S VALUE FOR THE PURPOSE OF
DETERMINING THE EXISTENCE AND AMOUNT OF ANY SURPLUS PURSUANT TO SECTION
ELEVEN HUNDRED NINETY-SIX OF THIS ARTICLE;
(F) the reasonable and necessary cost of any search of the public
record required or authorized to satisfy the notice requirements of this
S. 8309--A 28
article, and [the] OTHER reasonable and necessary expenses [for legal
services of] INCURRED BY a tax district in connection with a proceeding
to foreclose a tax lien, INCLUDING, AND WITHOUT LIMITATION, ADMINISTRA-
TIVE, AUCTION AND REASONABLE ATTORNEY FEES AND/OR COSTS ASSOCIATED WITH
THE FORECLOSURE PROCESS; provided, that: (i) a charge of up to [one]
EITHER TWO hundred fifty dollars per parcel, OR TWO PERCENT OF THE SUM
OF THE TAXES, INTEREST AND PENALTIES DUE ON THE PARCEL, WHICHEVER IS
GREATER, shall be deemed reasonable and necessary to cover the combined
costs of such searches and [legal expenses] THE OTHER REASONABLE AND
NECESSARY COSTS AND EXPENSES DELINEATED IN THIS PARAGRAPH, and such an
amount may be charged without substantiation, even if salaried employees
of the tax district performed [the search or legal] SOME OR ALL OF SUCH
services; and (ii) a tax district may charge a greater amount with
respect to one or more parcels upon demonstration to the satisfaction of
the court having jurisdiction that such greater amount was reasonable
and necessary; AND
[(f)] (G) THE AMOUNT OWED TO THE TAX DISTRICT BY VIRTUE OF A JUDGMENT
LIEN, A MORTGAGE LIEN, OR ANY OTHER LIEN HELD BY THE TAX DISTRICT THAT
IS NOT A DELINQUENT TAX LIEN.
Charges shall be deemed a part of the delinquent tax for purposes of
redemption.
§ 2. Subdivision 2 of section 1104 of the real property tax law, as
amended by chapter 532 of the laws of 1994, paragraph (iii) as further
amended by subdivision (b) of section 1 of part W of chapter 56 of the
laws of 2010, is amended to read as follows:
2. The provisions of this article shall not be applicable to [a coun-
ty, city or town] ANY TAXING JURISDICTION which: (i) on January first,
nineteen hundred ninety-three, was authorized to enforce the collection
of delinquent taxes pursuant to a county charter, city charter, adminis-
trative code or special law; (ii) adopted a local law, no later than
July first, nineteen hundred ninety-four, providing that the collection
of taxes in such [county, city or town] TAXING JURISDICTION shall
continue to be enforced pursuant to such charter, code or special law,
as such charter, code or special law may from time to time be amended;
and (iii) filed a copy of such local law with the commissioner no later
than August first, nineteen hundred ninety-four. PROVIDED, HOWEVER,
THAT NOTWITHSTANDING ANY PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL LAW
TO THE CONTRARY, IF SUCH CHARTER, CODE OR SPECIAL LAW DOES NOT INCLUDE
PROVISIONS ALLOWING FOR ANY "SURPLUS" AS DEFINED BY SECTION ELEVEN
HUNDRED NINETY-FIVE OF THIS ARTICLE TO BE CLAIMED BY THE FORMER OWNER OR
OTHER PARTIES WHOSE INTERESTS WERE EXTINGUISHED BY THE FORECLOSURE OF A
DELINQUENT TAX LIEN, THEN UNTIL SUCH CHARTER, CODE OR SPECIAL LAW IS
AMENDED TO COMPLY WITH THE PROVISIONS OF TITLE SIX OF THIS ARTICLE, ANY
CLAIMS FOR SURPLUS WITHIN SUCH TAX DISTRICT SHALL BE ADMINISTERED IN A
MANNER SUBSTANTIALLY SIMILAR TO THAT PRESCRIBED BY TITLE SIX OF THIS
ARTICLE; AND PROVIDED FURTHER, THAT ON OR AFTER THE EFFECTIVE DATE OF
THE CHAPTER OF THE LAWS OF TWO THOUSAND TWENTY-FOUR THAT AMENDED THIS
SUBDIVISION, ALL LOCAL TAXING JURISDICTIONS MUST PROVIDE PROTECTIONS TO
HOMEOWNERS AT LEAST AS PROTECTIVE AS THOSE PRESCRIBED IN TITLE SIX OF
THIS ARTICLE.
§ 3. Paragraph (d) of subdivision 2 of section 1136 of the real prop-
erty tax law, as amended by chapter 532 of the laws of 1994, is amended
to read as follows:
(d) In directing any conveyance pursuant to this subdivision, the
judgment shall direct the enforcing officer of the tax district to
prepare and execute a deed conveying title to the parcel or parcels of
S. 8309--A 29
real property concerned. Such title shall be full and complete in the
absence of an agreement between tax districts as herein provided that it
shall be subject to the tax liens of one or more tax districts. Upon the
execution of such deed, the grantee shall be seized of an estate in fee
simple absolute in such parcel unless the conveyance is expressly made
subject to tax liens of a tax district as herein provided, and all
persons, including the state, infants, incompetents, absentees and non-
residents, who may have had any right, title, interest, claim, lien or
equity of redemption in or upon such parcel, shall be barred and forever
foreclosed of all such right, title, interest, claim, lien or equity of
redemption. NOTHING CONTAINED HEREIN SHALL BE CONSTRUED TO PRECLUDE ANY
SUCH PERSON FROM FILING A CLAIM PURSUANT TO TITLE SIX OF THIS ARTICLE
FOR A SHARE OF ANY SURPLUS THAT MAY BE ATTRIBUTABLE TO THE SALE OF SUCH
PARCEL.
§ 4. Subdivision 3 of section 1136 of the real property tax law, as
amended by chapter 532 of the laws of 1994, is amended to read as
follows:
3. When no answer has been interposed. (A) The court shall make a
final judgment awarding to such tax district the possession of any
parcel of real property described in the petition of foreclosure not
redeemed as provided in this title and as to which no answer is inter-
posed as provided herein. In addition thereto such judgment shall
contain a direction to the enforcing officer of the tax district to
prepare, execute and cause to be recorded a deed conveying to such tax
district full and complete title to such parcel.
(B) ALTERNATIVELY, AT THE REQUEST OF THE ENFORCING OFFICER, THE COURT
MAY MAKE A FINAL JUDGMENT AUTHORIZING THE ENFORCING OFFICER TO PREPARE,
EXECUTE AND CAUSE TO BE RECORDED A DEED CONVEYING FULL AND COMPLETE
TITLE TO SUCH PARCEL DIRECTLY TO A PARTY OTHER THAN THE TAX DISTRICT,
WITHOUT THE TAX DISTRICT TAKING TITLE THERETO.
(C) Upon the execution of such deed, the tax district, OR THE GRANTEE
AS THE CASE MAY BE, shall be seized of an estate in fee simple absolute
in such parcel and all persons, including the state, infants, incompe-
tents, absentees and non-residents who may have had any right, title,
interest, claim, lien or equity of redemption in or upon such parcel
shall be barred and forever foreclosed of all such right, title, inter-
est, claim, lien or equity of redemption. NOTHING CONTAINED HEREIN
SHALL BE CONSTRUED TO PRECLUDE ANY SUCH PERSON FROM FILING A CLAIM
PURSUANT TO TITLE SIX OF THIS ARTICLE FOR A SHARE OF ANY SURPLUS THAT
MAY BE ATTRIBUTABLE TO THE SALE OF SUCH PARCEL.
§ 5. Section 1136 of the real property tax law is amended by adding a
new subdivision 4 to read as follows:
4. (A) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
WHEN A PARCEL IS SUBJECT TO A JUDGMENT OF FORECLOSURE ISSUED PURSUANT TO
THIS SECTION BUT HAS NOT YET BEEN CONVEYED TO A THIRD PARTY, THE TAX
DISTRICT MAY, AT ITS DISCRETION, CONVEY TITLE TO THE PARCEL BACK TO THE
FORMER OWNER OR OWNERS, OR TO THE SUCCESSOR OR SUCCESSORS IN INTEREST IF
ANY, UPON PAYMENT OF THE TAXES, PENALTIES, INTEREST AND OTHER LAWFUL
CHARGES OWED TO THE TAX DISTRICT, SUBJECT TO THE PROVISIONS OF PARAGRAPH
(B) OF THIS SUBDIVISION.
(B) IF IMMEDIATELY PRIOR TO THE ISSUANCE OF THE JUDGMENT OF FORECLO-
SURE, ANY OTHER PERSON HAD ANY RIGHT, TITLE, INTEREST, CLAIM, LIEN OR
EQUITY OF REDEMPTION IN OR UPON SUCH PARCEL, THE DEED CONVEYING THE
PARCEL BACK TO THE FORMER OWNER OR OWNERS, OR TO THEIR SUCCESSOR OR
SUCCESSORS IN INTEREST, SHALL STATE THAT THE CONVEYANCE SHALL BECOME
SUBJECT TO THE RIGHT, TITLE, INTEREST, CLAIM, LIEN OR EQUITY OF REDEMP-
S. 8309--A 30
TION OF ANY OTHER PERSON THAT HAD BEEN EXTINGUISHED BY THE JUDGMENT OF
FORECLOSURE, ONCE SUCH RIGHT, TITLE, INTEREST, CLAIM, LIEN OR EQUITY OF
REDEMPTION HAS BEEN REINSTATED NUNC PRO TUNC PURSUANT TO THE PROVISIONS
OF THIS PARAGRAPH. UPON THE EXECUTION OF SUCH DEED, THE TAX DISTRICT
SHALL CAUSE A COPY THEREOF TO BE FILED WITH THE COURT, WHICH SHALL
DIRECT THE REINSTATEMENT OF ANY SUCH RIGHT, TITLE, INTEREST, CLAIM, LIEN
OR EQUITY OF REDEMPTION IN SUCH PARCEL NUNC PRO TUNC.
§ 6. Section 1166 of the real property tax law, as amended by chapter
532 of the laws of 1994, subdivision 1 as amended by chapter 500 of the
laws of 2015, is amended to read as follows:
§ 1166. Real property acquired by tax district; right of sale. 1.
Whenever any tax district shall become vested with the title to real
property, AND WHENEVER AN ENFORCING OFFICER SHALL HAVE BEEN AUTHORIZED
TO SELL AND CONVEY REAL PROPERTY DIRECTLY TO ANOTHER PARTY, by virtue of
a foreclosure proceeding brought pursuant to the provisions of this
article, such tax district OR ENFORCING OFFICER is hereby authorized to
sell and convey [the] SUCH real property [so acquired], which shall
include any and all gas, oil or mineral rights associated with such real
property, either with or without advertising for bids, notwithstanding
the provisions of any general, special or local law.
2. No such sale shall be effective unless and until such sale shall
have been approved and confirmed by a majority vote of the governing
body of the tax district, except that no such approval shall be required
when the property is sold at public auction to the highest bidder.
3. THE PROVISIONS OF TITLE SIX OF THIS ARTICLE SHALL GOVERN THE
DISTRIBUTION OF ANY SURPLUS ATTRIBUTABLE TO SUCH SALES.
§ 6-a. The real property tax law is amended by adding a new section
1135 to read as follows:
§ 1135. APPLICATION FOR SURPLUS. ANY PERSON CLAIMING SURPLUS ARISING
FROM A TAX DISTRICT'S ENFORCEMENT OF DELINQUENT PROPERTY TAXES MAY, IN
LIEU OF FILING AN ANSWER TO THE FORECLOSURE PROCEEDING, FILE WITH THE
CLERK IN WHOSE OFFICE THE REPORT OF SALE IS FILED AT ANY TIME BEFORE THE
CONFIRMATION OF THE REPORT OF SALE, A WRITTEN NOTICE OF SUCH CLAIM,
STATING THE NATURE AND EXTENT OF THEIR CLAIM AND THE ADDRESS OF THE
CLAIMANT OR THEIR ATTORNEY.
§ 7. Article 11 of the real property tax law is amended by adding a
new title 6 to read as follows:
TITLE 6
DISTRIBUTION OF SURPLUS
SECTION 1195. DEFINITIONS.
1196. DETERMINATION OF EXISTENCE AND AMOUNT OF SURPLUS.
1197. CLAIMS FOR SURPLUS.
1198. NOTICE OF EXEMPTIONS.
1199. REPAYMENT PLAN.
1199-A. PRE-FORECLOSURE SETTLEMENT CONFERENCES.
§ 1195. DEFINITIONS. IN ADDITION TO THE DEFINITIONS SET FORTH IN
SECTION ELEVEN HUNDRED TWO OF THIS ARTICLE, FOR PURPOSES OF THIS TITLE:
1. "PUBLIC SALE" MEANS A SALE RESULTING FROM A PUBLIC AUCTION
CONDUCTED IN ACCORDANCE WITH THE PROVISIONS OF SECTION TWO HUNDRED THIR-
TY-ONE OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW.
2. "SURPLUS" MEANS THE NET GAIN, IF ANY, REALIZED BY THE TAX DISTRICT
UPON THE SALE OF TAX-FORECLOSED PROPERTY, AS DETERMINED IN THE MANNER
SET FORTH IN SECTION ELEVEN HUNDRED NINETY-SIX OF THIS ARTICLE. WHERE
NO SUCH GAIN WAS REALIZED, NO SURPLUS SHALL BE ATTRIBUTABLE TO THAT
SALE.
S. 8309--A 31
3. "TAX-FORECLOSED PROPERTY" MEANS A PARCEL AS TO WHICH A JUDGMENT OF
FORECLOSURE HAS BEEN ISSUED PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-
SIX OF THIS ARTICLE.
§ 1196. DETERMINATION OF EXISTENCE AND AMOUNT OF SURPLUS. 1. WITHIN
FORTY-FIVE DAYS AFTER THE SALE OF TAX-FORECLOSED PROPERTY, THE ENFORCING
OFFICER SHALL DETERMINE WHETHER A SURPLUS IS ATTRIBUTABLE TO SUCH SALE
AND IF SO, THE AMOUNT THEREOF. SUCH DETERMINATION SHALL BE MADE BY
ASCERTAINING THE SUM OF THE TOTAL AMOUNT OF TAXES DUE PLUS INTEREST,
PENALTIES AND OTHER CHARGES AS DEFINED BY SECTION ELEVEN HUNDRED TWO OF
THIS ARTICLE, AND SUBTRACTING SUCH SUM FROM WHICHEVER OF THE FOLLOWING
IS APPLICABLE:
(A) WHERE THE SALE WAS A PUBLIC SALE, THE AMOUNT PAID FOR THE PROPER-
TY;
(B) WHERE THE SALE WAS NOT A PUBLIC SALE, OR WHERE THE TAX DISTRICT
RETAINS TITLE TO THE PROPERTY FOR A PUBLIC USE, AN APPRAISAL OF THE
PROPERTY CONDUCTED BY A NEW YORK STATE LICENSED REAL ESTATE APPRAISER TO
ESTABLISH FAIR MARKET VALUE OF THE PROPERTY AT THE TIME OF THE TRANSFER
OF TITLE; OR
(C) BY SUCH OTHER VALUATION METHOD AS THE ENFORCING OFFICER REASONABLY
DETERMINES WILL RESULT IN JUST COMPENSATION TO THE FORMER OWNER OR OTHER
PARTIES WHOSE INTERESTS WERE EXTINGUISHED BY THE FORECLOSURE OF A DELIN-
QUENT TAX LIEN AS MEASURED BY THE VALUE OF THE PROPERTY AT THE TIME OF
THE TRANSFER OF TITLE.
2. (A) IF THE ENFORCING OFFICER DETERMINES THAT NO SURPLUS IS ATTRIB-
UTABLE TO THE SALE, SUCH ENFORCING OFFICER SHALL SUBMIT A REPORT TO THE
COURT DESCRIBING THE CIRCUMSTANCES OF THE SALE, STATING THAT NO SURPLUS
WAS ATTRIBUTABLE TO THE SALE AND DEMONSTRATING HOW THE ENFORCING OFFICER
REACHED THAT CONCLUSION.
(B) IF THE ENFORCING OFFICER DETERMINES THAT A SURPLUS IS ATTRIBUTABLE
TO THE SALE, SUCH ENFORCING OFFICER SHALL SUBMIT A REPORT TO THE COURT
DESCRIBING THE CIRCUMSTANCES OF THE SALE, STATING THAT A SURPLUS WAS
ATTRIBUTABLE TO THE SALE, AND DEMONSTRATING HOW THE AMOUNT OF THE
SURPLUS WAS DETERMINED. SUCH SURPLUS SHALL BE PAID TO THE COURT THERE-
WITH. WITHIN TEN DAYS OF SUBMITTING SUCH REPORT, THE ENFORCING OFFICER
SHALL NOTIFY THE FORMER PROPERTY OWNER THAT A SURPLUS WAS ATTRIBUTABLE
TO THE SALE OF SUCH PROPERTY, THAT SUCH SURPLUS HAS BEEN PAID INTO
COURT, AND THAT THE COURT WILL NOTIFY THE INTERESTED PARTIES OF THE
PROCEDURE TO BE FOLLOWED IN ORDER TO MAKE A CLAIM FOR A SHARE OF THE
SURPLUS.
(C) WHERE THE ENFORCING OFFICER'S DETERMINATION OF SURPLUS IS BASED
UPON SUCH ENFORCING OFFICER'S ESTIMATE OF THE PROPERTY'S VALUE, THE
ENFORCING OFFICER'S REPORT TO THE COURT SHALL SET FORTH AN EXPLANATION
OF HOW THIS ESTIMATE WAS MADE, INCLUDING THE EVIDENCE UPON WHICH IT WAS
BASED.
3. UPON APPROVAL BY THE COURT OF THE ENFORCING OFFICER'S REPORT, THE
TAX DISTRICT SHALL HAVE NO FURTHER RESPONSIBILITIES IN RELATION TO THE
PARCEL OR ANY SURPLUS ATTRIBUTABLE THERETO, SUBJECT TO THE EXTENT THE
COURT DIRECTS OTHERWISE PURSUANT TO SECTION ELEVEN HUNDRED NINETY-SEVEN
OF THIS TITLE.
§ 1197. CLAIMS FOR SURPLUS. 1. ANY PERSON WHO HAD ANY RIGHT, TITLE,
INTEREST, CLAIM, LIEN OR EQUITY OF REDEMPTION IN OR UPON A PARCEL IMME-
DIATELY PRIOR TO THE ISSUANCE OF THE JUDGMENT OF FORECLOSURE MAY FILE A
CLAIM WITH THE COURT HAVING JURISDICTION FOR A SHARE OF ANY SURPLUS
RESULTING FROM THE SALE OF SUCH PROPERTY. SUCH CLAIMS SHALL BE ADMINIS-
TERED AND ADJUDICATED, AND SUCH SURPLUS SHALL BE DISTRIBUTED, IN THE
SAME MANNER AS IN AN ACTION TO FORECLOSE A MORTGAGE PURSUANT TO ARTICLE
S. 8309--A 32
THIRTEEN OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW, SUBJECT TO
THE PROVISIONS OF THIS SECTION.
2. (A) WHERE THE PROPERTY WAS SOLD BY A PUBLIC SALE, THE AMOUNT PAID
FOR THE PROPERTY SHALL BE ACCEPTED AS THE FULL VALUE OF THE PROPERTY.
NO PARTY MAY MAINTAIN A CLAIM FOR SURPLUS OR ANY OTHER CLAIM OR ACTION
AGAINST THE TAX DISTRICT ON THE BASIS THAT THE AMOUNT PAID FOR THE PROP-
ERTY DID NOT FAIRLY REPRESENT THE PROPERTY'S VALUE.
(B) WHERE THE PROPERTY WAS SOLD BY OTHER THAN A PUBLIC SALE, A CLAIM-
ANT MAY MAKE A MOTION, UPON NOTICE TO THE ENFORCING OFFICER, FOR THE
SURPLUS TO BE RECALCULATED ON THE BASIS THAT THE PROPERTY'S FULL VALUE
ON THE DATE OF THE SALE WAS SUBSTANTIALLY HIGHER THAN THE VALUE USED TO
MEASURE THE SURPLUS PURSUANT TO SUBPARAGRAPH (II) OF PARAGRAPH (A) OF
SUBDIVISION ONE OF SECTION ELEVEN HUNDRED NINETY-SIX OF THIS TITLE. IF
THE COURT OR ITS REFEREE FINDS THAT A PREPONDERANCE OF THE EVIDENCE
SUPPORTS THE CLAIMANT'S POSITION, THE COURT MAY DIRECT THE ENFORCING
OFFICER TO RECALCULATE THE SURPLUS BASED UPON THE PROPERTY'S VALUE AS
DETERMINED BY THE COURT OR REFEREE. THE COURT MAY FURTHER DIRECT THE
ENFORCING OFFICER TO PAY THE DIFFERENCE INTO COURT TO BE DISTRIBUTED AS
REQUIRED BY THIS SECTION.
3. WHERE THE COURT HAS APPOINTED A REFEREE TO PRESIDE OVER THE
PROCEEDINGS PURSUANT TO SUBDIVISION TWO OF SECTION THIRTEEN HUNDRED
SIXTY-ONE OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW, IT SHALL NOT
BE NECESSARY FOR SUCH REFEREE TO MAKE A REPORT OF SUCH PROCEEDINGS; NOR
SHALL IT BE NECESSARY FOR THE COURT TO CONFIRM BY ORDER OR OTHERWISE
SUCH PROCEEDINGS.
4. AT THE CONCLUSION OF SUCH PROCEEDINGS, ANY SURPLUS FUNDS THAT HAVE
NOT BEEN CLAIMED SHALL BE DEEMED ABANDONED BUT SHALL BE PAID TO THE TAX
DISTRICT, NOT TO THE STATE COMPTROLLER, AND SHALL BE USED BY THE TAX
DISTRICT TO REDUCE ITS TAX LEVY.
5. TO THE EXTENT THE PROVISIONS OF ARTICLE THIRTEEN OF THE REAL PROP-
ERTY ACTIONS AND PROCEEDINGS LAW ARE INCONSISTENT WITH THE PROVISIONS OF
THIS ARTICLE, THE PROVISIONS OF THIS ARTICLE SHALL GOVERN.
§ 1198. NOTICE OF EXEMPTIONS. TAX DISTRICTS SHALL INCLUDE A STATEMENT
ON EVERY PROPERTY TAX COLLECTION NOTICE NOTIFYING HOMEOWNERS OF AVAIL-
ABLE EXEMPTIONS. THE PROVISION OF THIS SUBDIVISION SHALL BE MET BY
PROVIDING A NOTICE OR LEGEND SENT ON OR WITH EACH TAX BILL TO HOMEOWNERS
READING "IF YOU ARE A SENIOR CITIZEN, PHYSICALLY DISABLED, AND/OR A
VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION FROM PROPERTY
TAXES", FOLLOWED BY THE NAME AND TELEPHONE NUMBER OF A PERSON OR DEPART-
MENT SELECTED BY THE TAX DISTRICT TO RESPOND TO INQUIRIES REGARDING TAX
EXEMPTIONS, ELIGIBILITY, AND INSTRUCTIONS ON HOW TO APPLY FOR SUCH
EXEMPTIONS.
§ 1199. REPAYMENT PLAN. 1. IN THE CASE OF PRIMARY RESIDENCES WITH A
TAX DELINQUENCY EXCEEDING FIVE HUNDRED DOLLARS BUT LESS THAN THIRTY
THOUSAND DOLLARS, OWNERS SHALL BE ENTITLED TO ENTER INTO A REPAYMENT
PLAN TO CURE A TAX DELINQUENCY AT ANY TIME UNTIL THE DATE OF REDEMPTION;
PROVIDED HOWEVER, THAT EACH TAXING JURISDICTION SHALL HAVE THE POWER TO
INCREASE THE MAXIMUM THRESHOLD OF THIRTY THOUSAND DOLLARS FOR TAX
ARREARS BY PASSAGE OF A LOCAL LAW, ORDINANCE, OR RESOLUTION.
2. THE TERM OF THE REPAYMENT PLAN SHALL BE TWELVE, EIGHTEEN, TWENTY-
FOUR, OR THIRTY-SIX MONTHS, AT THE OPTION OF THE OWNER. THE AMOUNT DUE
UNDER THE AGREEMENT SHALL BE PAID, AS NEARLY AS POSSIBLE, IN EQUAL
AMOUNTS ON EACH PAYMENT DUE DATE. THE AMOUNT OF EACH SUCH PAYMENT SHALL
BE DETERMINED BY DIVIDING THE AMOUNT DUE BY THE NUMBER OF REQUIRED
INSTALLMENT PAYMENTS.
S. 8309--A 33
3. THE OWNER SHALL BE DEEMED TO BE IN DEFAULT OF A PAYMENT PLAN AGREE-
MENT PURSUANT TO THIS SECTION UPON THE OCCURRENCE OF ANY OF THE FOLLOW-
ING EVENTS:
(A) ANY INSTALLMENT PAYMENT IS NOT MADE WITHIN FORTY-FIVE DAYS FROM
THE PAYMENT DUE DATE.
(B) ANY CURRENT COUNTY TAX, ASSESSMENT, FEE, OR CHARGE IS NOT PAID
WHEN DUE.
(C) THE SUBJECT PROPERTY IS SOLD.
(D) THE TOTAL PRINCIPAL AMOUNT IN ARREARS EXCEEDS THIRTY THOUSAND
DOLLARS.
4. IN THE EVENT OF A DEFAULT IN PAYMENTS, AND AFTER SERVICE OF A TWEN-
TY-DAY NOTICE OF DEFAULT, THE TAX DISTRICT SHALL HAVE THE RIGHT TO
REQUIRE THE ENTIRE UNPAID BALANCE, WITH INTEREST, TO BE PAID IN FULL.
§ 1199-A. PRE-FORECLOSURE SETTLEMENT CONFERENCES. 1. NOTWITHSTANDING
ANY INCONSISTENT GENERAL, SPECIAL, OR LOCAL LAW, LOCAL TAX ACT, CODE,
RULE, REGULATION, OR CHARTER PROVISION TO THE CONTRARY, NO TAXING JURIS-
DICTION SHALL COMMENCE A FORECLOSURE ACTION AGAINST ANY PRIMARY RESIDENT
HOMEOWNER WITHOUT FIRST PROVIDING SUCH HOMEOWNER WITH THE NOTICE
REQUIRED PURSUANT TO SECTION ELEVEN HUNDRED EIGHTY-FIVE-A OF THIS ARTI-
CLE, AND PROVIDING SUCH HOMEOWNER AN OPPORTUNITY TO ENGAGE IN A PRE-FO-
RECLOSURE SETTLEMENT CONFERENCE.
2. THE PURPOSE OF SUCH SETTLEMENT CONFERENCE SHALL BE, AT A MINIMUM,
TO OFFER SUCH HOMEOWNER INFORMATION ABOUT THEIR RIGHTS AS ENUMERATED IN
SECTION ELEVEN HUNDRED EIGHTY-FIVE OF THIS ARTICLE, AND TO OFFER SUCH
HOMEOWNER TO OPT INTO A REPAYMENT PLAN AS ENUMERATED IN SECTION ELEVEN
HUNDRED NINETY-NINE OF THIS TITLE. SUCH HOMEOWNER SHALL BE INFORMED AT
SUCH SETTLEMENT CONFERENCES THAT THEY SHALL HAVE A MINIMUM OF FOURTEEN
DAYS TO DECIDE UPON A REPAYMENT PLAN OF TWELVE, EIGHTEEN, TWENTY-FOUR,
OR THIRTY-SIX MONTHS, AS ENUMERATED IN SECTION ELEVEN HUNDRED NINETY-
NINE OF THIS TITLE, IF THEY SO OPT TO AVAIL THEMSELVES OF SUCH REPAYMENT
PLAN. NO TAXING JURISDICTION SHALL INITIATE A FORECLOSURE PROCEEDING
UNTIL AND UNLESS AT LEAST FOURTEEN DAYS HAVE PASSED SINCE THE SETTLEMENT
CONFERENCE HAS TAKEN PLACE AND THE PRIMARY RESIDENT HOMEOWNER HAS EITHER
NOT OPTED INTO A REPAYMENT PLAN, OR HAS DEFAULTED UPON SUCH REPAYMENT
PLAN.
3. HOUSING COUNSELORS FROM NEW YORK-BASED HOMEOWNER PROTECTION PROGRAM
AGENCIES MAY ATTEND SUCH SETTLEMENT CONFERENCES, AND MAY PROVIDE INFOR-
MATION TO SUCH HOMEOWNER AT SUCH SETTLEMENT CONFERENCES.
4. LOCAL TAXING JURISDICTIONS MAY CONDUCT SUCH PRE-FORECLOSURE SETTLE-
MENT CONFERENCES IN GROUP SETTINGS OR BATCHES, AND AN IN-PERSON ATTEND-
ANCE OPTION MUST BE OFFERED; PROVIDED HOWEVER, THAT A HOMEOWNER'S
INABILITY TO ATTEND SUCH PRE-FORECLOSURE SETTLEMENT CONFERENCE SHALL NOT
BE A DEFENSE AGAINST A FORECLOSURE ACTION, SO LONG AS SUCH HOMEOWNER WAS
PROPERLY NOTIFIED OF SUCH SETTLEMENT CONFERENCE, AND A VIRTUAL ATTEND-
ANCE OPTION WAS PROVIDED.
§ 8. The real property tax law is amended by adding a new section 989
to read as follows:
§ 989. PROCEDURE FOR ACCOUNTING FOR AND DISTRIBUTING SURPLUS RESULTING
FROM ENFORCING DELINQUENT REAL PROPERTY TAXES VIA THE SALE OF TAX LIENS
TO THIRD PARTIES. REAL PROPERTY TAX LIENS OWNED BY THIRD PARTIES,
INCLUDING THOSE TAX LIENS SOLD PURSUANT TO ARTICLE FOURTEEN OF THIS
CHAPTER OR PURSUANT TO A LOCAL LAW OR CHARTER MAY ONLY BE ENFORCED IN
THE MANNER DESCRIBED IN THIS SECTION:
1. UPON WRITTEN APPLICATION AND THE SURRENDER OF THE TAX LIEN CERTIF-
ICATE OF SALE, A TREASURER'S DEED MAY BE ISSUED VESTING IN THE TAX LIEN
CERTIFICATE HOLDER AN ABSOLUTE ESTATE IN FEE, SUBJECT TO ALL CLAIMS THE
S. 8309--A 34
TAXING JURISDICTION OR STATE MAY HAVE THEREON FOR TAXES, LIENS OR ENCUM-
BRANCES, IF (A) A NEW YORK STATE LICENSED REAL ESTATE APPRAISER CONDUCTS
AN APPRAISAL OF THE PROPERTY PRIOR TO THE ISSUANCE OF THE DEED TO ESTAB-
LISH THE PROPERTY'S FAIR MARKET VALUE AND (B) THE PROPERTY'S APPRAISED
VALUE DOES NOT EXCEED THE OUTSTANDING AMOUNT DUE THE TAX LIEN HOLDER.
THE TAXING JURISDICTION MUST LEVY THE COST OF CONDUCTING THE APPRAISAL
AS A LIEN UPON THE PROPERTY TO BE COLLECTED ALONG WITH ANY OTHER PENDING
TAXES, LIENS, OR ENCUMBRANCES; OR
2. NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, AFTER THE APPLICABLE
REDEMPTION PERIOD HAS ELAPSED, AN ACTION TO FORECLOSE A TAX SALE CERTIF-
ICATE ISSUED PURSUANT TO ARTICLE FOURTEEN OF THIS CHAPTER OR PURSUANT TO
A LOCAL LAW OR CHARTER MAY BE COMMENCED AND MAINTAINED PURSUANT TO THE
PROVISIONS OF THIS TITLE.
§ 9. The real property tax law is amended by adding a new section 1185
to read as follows:
§ 1185. HOMEOWNER BILL OF RIGHTS. ANY OWNER OF A RESIDENTIAL PROPERTY,
AS DEFINED IN SECTION ELEVEN HUNDRED ELEVEN OF THIS ARTICLE, WHO OCCU-
PIES SUCH PROPERTY AS THEIR PRIMARY RESIDENCE, OR WHOSE HEIRS OR DISTRI-
BUTEES OCCUPY THE PROPERTY AS THEIR PRIMARY RESIDENCE WHERE THE HOMEOWN-
ER IS DECEASED, OR ANY PURCHASER OF A CONTRACT FOR A RESIDENTIAL
PROPERTY, OR SUCCESSOR IN INTEREST TO SUCH PURCHASER, SUBJECT TO A TAX
LIEN ON ANY PARCEL OF REAL PROPERTY, INCLUDING THOSE LIENS OTHERWISE
EXEMPT UNDER THIS ARTICLE, SHALL HAVE THE FOLLOWING RIGHTS:
1. NOTWITHSTANDING ANY OTHER GENERAL, SPECIAL, OR LOCAL LAW, LOCAL TAX
ACT, CODE, RULE, REGULATION, OR CHARTER PROVISION TO THE CONTRARY, TO
NOT HAVE EXEMPTIONS REMOVED OR WAIVED FOR NONPAYMENT OF PROPERTY TAXES;
2. TO BE INFORMED OF THE AMOUNT OF TAX DUE, THE NUMBER OF TAX YEARS
FOR WHICH THE PARCEL HAS BEEN IN ARREARS, THE DATE ON WHICH THE REDEMP-
TION PERIOD ENDS, THE ACCEPTED FORMS OF PAYMENT, THE LOCATION WHERE
PAYMENTS SHALL BE MADE, AND THE CONTACT INFORMATION FOR THE RESPONSIBLE
TAXING AUTHORITY;
3. TO RECEIVE PRE-FORECLOSURE NOTICES PURSUANT TO SECTION ELEVEN
HUNDRED EIGHTY-FIVE-A OF THIS TITLE;
4. IN THE EVENT THAT A RESIDENCE IS FORECLOSED UPON, TO RECEIVE ANY
SURPLUS FOLLOWING THE SALE OF THE PROPERTY AFTER THE TAX LIEN IS SATIS-
FIED AHEAD OF UNSECURED CREDITORS PURSUANT TO SECTION FIFTY-TWO HUNDRED
SIX OF THE CIVIL PRACTICE LAW AND RULES;
5. FOR REAL PROPERTY TAX LIEN-RELATED FORECLOSURES TO BE JUDICIAL
PROCEEDINGS;
6. TO BE CHARGED AN AMOUNT NO HIGHER THAN THE STATUTORY INTEREST RATE
FOR DELINQUENCIES, ALONG WITH VARIOUS COLLECTION AND ADMINISTRATIVE FEES
IN THE EVENT OF FORECLOSURE;
7. TO ENTER INTO INSTALLMENT PLANS FOR PURPOSES OF PAYING TAXES AND
PAYING DELINQUENT TAXES;
8. LOCAL GOVERNMENTS ARE AUTHORIZED TO GIVE A FIVE BUSINESS DAY GRACE
PERIOD FOR SENIOR CITIZENS WHO ARE ELIGIBLE FOR ENHANCED STAR TO PAY
THEIR TAXES WITH NO PENALTIES;
9. HOMEOWNER PAYMENTS TOWARD DELINQUENT TAXES WILL APPLY IN REVERSE
CHRONOLOGICAL ORDER OF WHEN THE LIENS BECOME DUE; AND
10. IN THE EVENT THAT A PRIMARY RESIDENCE IS FORECLOSED UPON, TO HAVE
ALL DEBTS RELATED TO DELINQUENT TAXES OWED ON SUCH PRIMARY RESIDENCE
EXTINGUISHED.
§ 10. The real property tax law is amended by adding a new section
1185-a to read as follows:
S. 8309--A 35
§ 1185-A. PRE-FORECLOSURE NOTICES. 1. THE PRE-FORECLOSURE NOTICE
REQUIRED IN SUBDIVISION THREE OF SECTION ELEVEN HUNDRED EIGHTY-FIVE OF
THIS TITLE SHALL APPEAR AS FOLLOWS:
"YOU MAY BE AT RISK OF FORECLOSURE ON A PROPERTY TAX LIEN. PLEASE READ
THE FOLLOWING NOTICE CAREFULLY.
AS OF (DATE), YOUR PROPERTY TAXES HAVE NOT BEEN PAID FOR THE FOLLOWING
YEARS AND AMOUNTS EACH YEAR:
THE TOTAL NEEDED TO PAY OFF ALL TAX ARREARS AS OF THE DATE OF THIS
NOTICE IS:
UNDER NEW YORK STATE LAW, WE ARE REQUIRED TO SEND YOU THIS NOTICE TO
INFORM YOU THAT YOU ARE AT RISK OF LOSING YOUR HOME.
ATTACHED TO THIS NOTICE IS A LIST OF GOVERNMENT APPROVED HOUSING COUN-
SELING AGENCIES IN YOUR AREA WHICH PROVIDE FREE COUNSELING. YOU CAN ALSO
CALL THE NYS OFFICE OF THE ATTORNEY GENERAL'S HOMEOWNER PROTECTION
PROGRAM (HOPP) TOLL-FREE CONSUMER HOTLINE TO BE CONNECTED TO FREE HOUS-
ING COUNSELING OR LEGAL SERVICES IN YOUR AREA AT 1-855-HOME-456 (1-855-
466-3456), OR VISIT THEIR WEBSITE AT HTTP://WWW.AGHOMEHELP.COM. A STATE-
WIDE LISTING BY COUNTY IS ALSO AVAILABLE AT
HTTPS://WWW.DFS.NY.GOV/CONSUMERS/HELP_FOR_HOMEOWNERS/NEW_YORK_STATE_NON-
PROFIT_HOUSING_COUNSELING_AGENCIES. QUALIFIED FREE HELP IS AVAILABLE;
WATCH OUT FOR COMPANIES OR PEOPLE WHO CHARGE A FEE FOR THESE SERVICES.
HOUSING COUNSELORS FROM NEW YORK-BASED AGENCIES LISTED ON THE WEBSITE
ABOVE ARE TRAINED TO HELP HOMEOWNERS WHO ARE HAVING PROBLEMS MAKING
THEIR TAX PAYMENTS AND CAN HELP YOU FIND THE BEST OPTION FOR YOUR SITU-
ATION.
IF YOU WISH, YOU MAY ALSO CONTACT OUR OFFICE DIRECTLY TO DISCUSS
POSSIBLE PAYMENT PLANS AND OTHER OPTIONS.
PLEASE NOTE THAT IF YOU ARE A SENIOR CITIZEN, PHYSICALLY DISABLED,
AND/OR A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION FROM PROP-
ERTY TAXES.
THE FOLLOWING EXEMPTIONS THAT LOCAL RULES MAY ALLOW THAT COULD PREVENT
FORECLOSURE IN YOUR CASE ARE:
SENIOR CITIZEN
VETERAN
PHYSICAL DISABILITY
WE ENCOURAGE YOU TO CONTACT US AT THE TELEPHONE NUMBER ABOVE IF YOU
HAVE ANY QUESTIONS ABOUT WHETHER YOU QUALIFY FOR ANY OF THESE
EXEMPTIONS.
WHILE WE CANNOT ASSURE THAT A MUTUALLY AGREEABLE RESOLUTION IS POSSI-
BLE, WE ENCOURAGE YOU TO TAKE IMMEDIATE STEPS TO TRY TO ACHIEVE A RESOL-
UTION.
THE LONGER YOU WAIT, THE FEWER OPTIONS YOU MAY HAVE.
IF YOU HAVE NOT TAKEN ANY ACTIONS TO RESOLVE THIS MATTER WITHIN 90
DAYS FROM THE DATE THIS NOTICE WAS MAILED (OR SOONER IF YOU CEASE TO
LIVE IN THE DWELLING AS YOUR PRIMARY RESIDENCE), WE MAY COMMENCE LEGAL
ACTION OR OTHER REMEDIES AGAINST YOU TO FORECLOSE THE TAX LIEN, WHICH
MAY EVENTUALLY RESULT IN EVICTION FROM YOUR HOME.
UNDER NEW YORK STATE LAW, YOU MAY BE BARRED FROM ENTERING INTO A
PAYMENT PLAN OR FROM BEING PERMITTED TO MAKE ANY PAYMENT TO SAVE YOUR
HOME AFTER THE "REDEMPTION DATE".
IN YOUR CASE, THE "REDEMPTION DATE" IS (DATE).
IMPORTANT: YOU HAVE THE RIGHT TO REMAIN IN YOUR HOME UNTIL YOU RECEIVE
A COURT ORDER TELLING YOU TO LEAVE THE PROPERTY; HOWEVER, YOU MAY LOSE
THE RIGHT TO CONTINUE OWNERSHIP OF YOUR HOME AFTER THE REDEMPTION DATE.
IF A FORECLOSURE ACTION IS FILED AGAINST YOU IN COURT, YOU STILL HAVE
THE RIGHT TO REMAIN IN THE HOME UNTIL A COURT ORDERS YOU TO LEAVE.
S. 8309--A 36
THIS NOTICE IS NOT AN EVICTION NOTICE, AND A FORECLOSURE ACTION HAS
NOT YET BEEN COMMENCED AGAINST YOU."
2. THE NOTICE REQUIRED IN SUBDIVISION THREE OF SECTION ELEVEN HUNDRED
EIGHTY-FIVE OF THIS TITLE SHALL BE SENT BY SUCH TAXING AUTHORITY OR
PURCHASER OF DELINQUENT TAX LIENS TO THE HOMEOWNER (OR HEIRS OR DISTRI-
BUTEES IF THE HOMEOWNER IS DECEASED), BY REGISTERED OR CERTIFIED MAIL
AND ALSO BY FIRST-CLASS MAIL TO THE LAST KNOWN ADDRESS OF THE HOMEOWNER,
AND TO THE RESIDENCE SUBJECT TO THE TAX LIEN. THE NOTICES REQUIRED BY
SUBDIVISION THREE OF SECTION ELEVEN HUNDRED EIGHTY-FIVE OF THIS TITLE
SHALL BE SENT BY THE TAXING AUTHORITY OR PURCHASER OF DELINQUENT TAX
LIENS IN A SEPARATE ENVELOPE FROM ANY OTHER MAILING OR NOTICE. NOTICE
IS CONSIDERED GIVEN AS OF THE DATE IT IS MAILED. THE NOTICE REQUIRED BY
SUBDIVISION THREE OF SECTION ELEVEN HUNDRED EIGHTY-FIVE OF THIS TITLE
SHALL CONTAIN A CURRENT LIST OF AT LEAST FIVE HOUSING COUNSELING AGEN-
CIES, OR IF THERE ARE LESS THAN FIVE SUCH AGENCIES IN SUCH COUNTY, A
LISTING OF EVERY SUCH HOUSING COUNSELING AGENCY SERVING THE COUNTY WHERE
THE PROPERTY IS LOCATED FROM THE MOST RECENT LISTING AVAILABLE FROM THE
DEPARTMENT OF FINANCIAL SERVICES. THE LIST SHALL INCLUDE THE COUNSELING
AGENCIES' LAST KNOWN ADDRESSES AND TELEPHONE NUMBERS. THE DEPARTMENT OF
FINANCIAL SERVICES SHALL MAKE AVAILABLE ON ITS WEBSITE A LISTING, BY
COUNTY, OF SUCH AGENCIES. THE TAXING AUTHORITY OR PURCHASER OF DELIN-
QUENT TAX LIENS SHALL USE SUCH LISTS TO MEET THE REQUIREMENTS OF THIS
SECTION.
3. FOR ANY HOMEOWNER KNOWN TO HAVE LIMITED ENGLISH PROFICIENCY, THE
NOTICE REQUIRED BY SUBDIVISION THREE OF SECTION ELEVEN HUNDRED EIGHTY-
FIVE OF THIS TITLE SHALL BE IN THE HOMEOWNER'S NATIVE LANGUAGE, OR A
LANGUAGE IN WHICH THE HOMEOWNER IS PROFICIENT, PROVIDED THAT THE
LANGUAGE IS ONE OF THE SIX MOST COMMON NON-ENGLISH LANGUAGES SPOKEN BY
INDIVIDUALS WITH LIMITED ENGLISH PROFICIENCY IN THE STATE OF NEW YORK,
BASED ON UNITED STATES CENSUS DATA. THE DEPARTMENT OF FINANCIAL SERVICES
SHALL POST THE NOTICES REQUIRED BY SUBDIVISION THREE OF SECTION ELEVEN
HUNDRED EIGHTY-FIVE OF THIS TITLE ON ITS WEBSITE IN THE SIX MOST COMMON
NON-ENGLISH LANGUAGES SPOKEN BY INDIVIDUALS WITH LIMITED ENGLISH PROFI-
CIENCY IN THE STATE OF NEW YORK, BASED ON THE UNITED STATES CENSUS DATA.
§ 11. Section 1104 of the real property tax law is amended by adding
two new subdivisions 3 and 4 to read as follows:
3. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION,
EVERY TAXING JURISDICTION SHALL COMPLY WITH THE REQUIREMENTS OF SECTIONS
ELEVEN HUNDRED EIGHTY-FIVE AND ELEVEN HUNDRED EIGHTY-FIVE-A OF THIS
ARTICLE.
4. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION,
EVERY TAXING JURISDICTION SHALL COMPLY WITH PROCEDURES AT LEAST AS
PROTECTIVE OF HOMEOWNERS AS THE REQUIREMENTS OF TITLE SIX OF THIS ARTI-
CLE.
§ 12. The real property tax law is amended by adding a new section
1157 to read as follows:
§ 1157. ASSISTANCE TO VULNERABLE POPULATIONS. IN EVERY NOTICE OF
UNPAID TAXES, NOTICE OF ARREARS INCLUDED IN TAX STATEMENTS, PERSONAL
NOTICE OF COMMENCEMENT OF FORECLOSURE PROCEEDING OR TAX LIEN SALE, THE
TAX DISTRICT AND FORECLOSING GOVERNMENT UNIT MUST INCLUDE INFORMATION
ABOUT A HOUSING COUNSELING AGENCY OR AGENCIES FUNDED BY THE NEW YORK
STATE OFFICE OF THE ATTORNEY GENERAL'S HOMEOWNER PROTECTION PROGRAM IN
THE REGION IN WHICH THE PROPERTY IS LOCATED. AT THE SAME TIME A TAX
DISTRICT OR FORECLOSING GOVERNMENT UNIT ISSUES A NOTICE OF UNPAID TAXES,
NOTICE OF ARREARS INCLUDED IN TAX STATEMENTS, AND PERSONAL NOTICE OF
COMMENCEMENT OF FORECLOSURE PROCEEDING OR TAX LIEN SALE, THE TAX
S. 8309--A 37
DISTRICT AND FORECLOSING GOVERNMENT UNIT MUST SEND A COPY OF THE PROPER-
TY OWNER'S NAME, ADDRESS AND TELEPHONE NUMBER, IF AVAILABLE, TO A HOUS-
ING COUNSELING AGENCY OR AGENCIES FUNDED BY THE NEW YORK STATE OFFICE OF
THE ATTORNEY GENERAL'S HOMEOWNER PROTECTION PROGRAM IN THE REGION WHERE
THE PROPERTY IS LOCATED FOR THE PURPOSE OF THAT AGENCY MAKING THE HOME-
OWNER AWARE OF FREE FORECLOSURE PREVENTION SERVICES AND OPTIONS AVAIL-
ABLE TO THE PARTIES.
§ 13. The social services law is amended by adding a new section 97-a
to read as follows:
§ 97-A. SENIOR, DISABLED, AND VETERAN HOMEOWNER REAL PROPERTY TAX
ASSISTANCE PROGRAM. 1. EACH SOCIAL SERVICES DISTRICT MUST ASSIST ELIGI-
BLE HOUSEHOLDS FOUND IN SUCH DISTRICTS TO OBTAIN REAL PROPERTY TAX
ASSISTANCE. HOWEVER, ONLY THOSE PERSONS WHO QUALIFY FOR SENIOR, DISA-
BLED, OR VETERANS' ASSISTANCE IN ACCORDANCE WITH STATE REQUIREMENTS, AND
STANDARDS PROMULGATED BY THE DEPARTMENT, SHALL BE CERTIFIED AS ELIGIBLE
FOR AND ENTITLED TO RECEIVE SAID HOMEOWNER REAL PROPERTY TAX ASSISTANCE.
NO PERSON SHALL BE CERTIFIED AS ELIGIBLE FOR AND ENTITLED TO RECEIVE
SAID REAL PROPERTY TAX ASSISTANCE IF NO FUNDS ARE AVAILABLE FOR SUCH
PURPOSE.
2. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, RULE, OR REGU-
LATION TO THE CONTRARY, THE AMOUNT OF ANY REAL PROPERTY TAX PAYMENTS OR
ALLOWANCES PROVIDED TO AN ELIGIBLE HOUSEHOLD UNDER THIS PROGRAM SHALL
NOT BE CONSIDERED INCOME OR RESOURCES OF SUCH HOUSEHOLDS, OR OF ANY
MEMBER THEREOF, FOR ANY PURPOSE UNDER ANY FEDERAL OR STATE LAW, INCLUD-
ING ANY LAW RELATING TO TAXATION, FOOD STAMPS, PUBLIC ASSISTANCE OR
OTHER BENEFITS AVAILABLE PURSUANT TO THIS CHAPTER.
§ 14. Subdivision 1 of section 924-a of the real property tax law, as
amended by chapter 26 of the laws of 2003, is amended to read as
follows:
1. The amount of interest to be added on all taxes received after the
interest free period and all delinquent taxes shall be [one-twelfth the
rate of interest as determined pursuant to subdivision two or two-a of
this section rounded to the nearest one-hundredth of a percentage point]
EQUAL TO THE EFFECTIVE PRIME RATE AS REPORTED BY THE FEDERAL RESERVE IN
ITS "SELECTED INTEREST RATES" PUBLICATION, except as otherwise provided
by a general or special law, or a local law, ORDINANCE, OR RESOLUTION
adopted by a [city] TAXING JURISDICTION pursuant to the municipal home
rule law or any special law. Such interest shall be added for each month
or fraction thereof until such taxes are paid; PROVIDED HOWEVER, THAT
NOTWITHSTANDING ANY INCONSISTENT GENERAL, SPECIAL, OR LOCAL LAW, LOCAL
TAX ACT, CODE, RULE, REGULATION, ORDINANCE OR CHARTER PROVISION TO THE
CONTRARY, BEGINNING IN ALL LOCAL FISCAL YEARS COMMENCING IN CALENDAR
YEAR TWO THOUSAND TWENTY-FIVE AND THEREAFTER, IN NO CASE SHALL THE
INTEREST RATE OF DELINQUENT TAX PAYMENTS DUE ON RESIDENTIAL REAL PROPER-
TY EXCEED THE EFFECTIVE PRIME RATE AS REPORTED BY THE FEDERAL RESERVE IN
ITS "SELECTED INTEREST RATES" PUBLICATION AND AS DETERMINED BY THE
COMMISSIONER OF TAXATION AND FINANCE; AND PROVIDED FURTHER, THAT IN NO
INSTANCE SHALL THE INTEREST RATE EXCEED TWO PER CENTUM PER ANNUM OR
EXCEED SIXTEEN PER CENTUM PER ANNUM; AND PROVIDED FURTHER, THAT THIS
LIMITATION SHALL APPLY TO UNITS HELD IN CONDOMINIUM FORM; AND PROVIDED
FURTHER, THAT SUCH LIMITATION SHALL APPLY TO ALL BUILDINGS HELD IN COOP-
ERATIVE FORM REGARDLESS OF OWNER OCCUPANCY STATUS; AND PROVIDED FURTHER,
THAT THIS LIMITATION SHALL NOT APPLY TO REAL PROPERTY THAT IS VACANT AND
ABANDONED, AS DEFINED IN SUBDIVISION TWO OF SECTION THIRTEEN HUNDRED
NINE OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW, WHICH WAS LISTED
ON THE STATEWIDE VACANT AND ABANDONED PROPERTY ELECTRONIC REGISTRY, AS
S. 8309--A 38
DEFINED IN SECTION THIRTEEN HUNDRED TEN OF THE REAL PROPERTY ACTIONS AND
PROCEEDINGS LAW, AND REMAINS ON SUCH REGISTRY. THIS SUBDIVISION SHALL
SUPERSEDE ANY GENERAL, SPECIAL OR LOCAL LAW, LOCAL TAX ACT, CODE, RULE,
REGULATION, ORDINANCE OR CHARTER PROVISION SETTING AN INTEREST RATE
ABOVE SIXTEEN PER CENTUM PER ANNUM OR BELOW TWO PER CENTUM PER ANNUM OF
DELINQUENT TAX PAYMENTS DUE ON RESIDENTIAL REAL PROPERTY. THE INITIAL
DETERMINATION OF THE EFFECTIVE PRIME RATE SHALL BE BASED ON THE TWO
THOUSAND TWENTY-FIVE RATE AS REPORTED BY THE FEDERAL RESERVE IN ITS
"SELECTED INTEREST RATES" PUBLICATION, AND SHALL BE ESTABLISHED BY THE
COMMISSIONER OF TAXATION AND FINANCE. SUBSEQUENT DETERMINATIONS SHALL
TAKE PLACE EVERY THREE YEARS THEREAFTER, AND SHALL BE ADJUSTED BY THE
COMMISSIONER ONLY WHEN SUCH RATE INCREASES OR DECREASES BY MORE THAN TWO
PERCENT SINCE THE LAST ADJUSTMENT.
§ 15. Section 972 of the real property tax law is amended by adding a
new subdivision 6 to read as follows:
6. INSTALLMENT PLANS. NOTWITHSTANDING ANY INCONSISTENT GENERAL,
SPECIAL, OR LOCAL LAW, LOCAL TAX ACT, CODE, RULE, REGULATION, OR CHARTER
PROVISION TO THE CONTRARY, BEGINNING IN ALL LOCAL FISCAL YEARS COMMENC-
ING IN CALENDAR YEAR TWO THOUSAND TWENTY-FIVE AND THEREAFTER, ALL LOCAL
TAXING JURISDICTIONS SHALL OFFER AN OPTION FOR TAXPAYERS TO ENTER INTO
INSTALLMENT PLANS WHICH SHALL PERMIT COLLECTION OF TAXES ON AT LEAST A
QUARTERLY BASIS.
§ 16. Severability clause. If any clause, sentence, paragraph, subdi-
vision, section or subpart contained in any 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, para-
graph, subdivision, section or subpart contained in any part thereof
directly involved in the controversy in which such judgment 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.
§ 17. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after May 25, 2023, provided
that:
1. In a tax district that is subject to the provisions of title 6 of
article 11 of the real property tax law, as added by section seven of
this act, where a tax-foreclosed property has been sold on or after May
25, 2023 and prior to the effective date of this act, the enforcing
officer of the tax district shall have six months from the effective
date of this act to submit to the court the report required by section
1196 of the real property tax law as added by section seven of this act
regarding the existence and amount of surplus and to pay such surplus to
the court.
2. Whether or not a tax district is subject to the provisions of title
6 of article 11 of the real property tax law, as added by section seven
of this act, where a tax-foreclosed property was sold prior to May 25,
2023, a claim for surplus attributable to such sale may be maintained if
and only if a proceeding to compel such tax district to distribute such
surplus to the petitioner or petitioners had been initiated pursuant to
subdivision 1 of section 7803 of the civil practice law and rules, such
proceeding was commenced in a timely manner as provided by section 217
of such chapter, and such proceeding was still active on the effective
date of this act.
PART O
S. 8309--A 39
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
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, 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
S. 8309--A 40
HARRY M. ZWEIG MEMORIAL FUND FOR EQUINE RESEARCH; AND PAST DUE OBLI-
GATIONS DUE THE STATE.
E. Prior to a corporation being able to utilize the funds authorized
by paragraph c OR D of this subdivision, the corporation must attest
that the surcharge monies from section five hundred thirty-two of this
chapter are being 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. Once this condition is 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, the commission
shall make a determination as to whether the requirements of this para-
graph have been satisfied and notify the corporation of expenditure plan
approval. In the event the commission determines the requirements 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, the corporation shall provide a
report to the commission no later than [October first, two thousand
twenty-three] THE LAST DAY OF THE CALENDAR YEAR FOR WHICH THE FUNDS ARE
REQUESTED, 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 indicated in such approved plan. The audit shall be paid for
from money in the fund established by this section. If the audit deter-
mines 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 unau-
thorized 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
S. 8309--A 41
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,
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
S. 8309--A 42
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
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,
S. 8309--A 43
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:
§ 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
S. 8309--A 44
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
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 (x) of subdivision 1 of section 1367 of the
racing, pari-mutuel wagering and breeding law, as amended by section 3
of part Y of chapter 59 of the laws of 2021, is amended to read as
follows:
(x) "Sports wagering" means wagering on sporting events or any portion
thereof, or on the individual performance statistics of athletes partic-
ipating in a sporting event, or combination of sporting events, by any
system or method of wagering, including, but not limited to, in-person
communication and electronic communication through internet websites
accessed via a mobile device or computer, and mobile device applica-
tions; provided however that sports wagers shall include, but are not
limited to, single-game bets, teaser bets, parlays, over-under bets,
money line, pools, in-game wagering, in-play bets, IN-GAME AND SEASON-
LONG proposition bets, and straight bets; AND SEASON AWARD WINNERS;
PROVIDED HOWEVER, THAT SUCH IN-GAME AND SEASON-LONG PROPOSITION BETS AND
SEASON AWARD WINNERS WAGERS SHALL BE LIMITED TO THOSE WAGERS THAT ARE
PERFORMANCE-BASED UNLESS SUCH WAGERS WERE OTHERWISE AUTHORIZED BY THE
COMMISSION AS OF THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS OF TWO
S. 8309--A 45
THOUSAND TWENTY-FOUR THAT AMENDED THIS PARAGRAPH; AND PROVIDED FURTHER,
THAT COIN TOSS BETS THAT AFFECT THE GAMEPLAY OF AN EVENT SHALL BE
PERMITTED AT ALL SPORTING EVENTS UNLESS PROHIBITED BY THE COMMISSION;
§ 2. This act shall take effect immediately.
PART R
Section 1. Subdivision 8 of section 1367 of the racing, pari-mutuel
wagering and breeding law, as added by section 3 of part Y of chapter 59
of the laws of 2021, is amended to read as follows:
8. Notwithstanding section thirteen hundred fifty-one of this article,
mobile sports wagering gross gaming revenue and tax revenue shall be
excluded from sports wagering gross gaming revenue and tax revenue.
Mobile sports wagering tax revenue shall be separately maintained and
returned to the state for deposit into the state lottery fund for educa-
tion aid except as otherwise provided in this subdivision. Any interest
and penalties imposed by the commission relating to those taxes, all
penalties levied and collected by the commission, and the appropriate
funds, cash or prizes forfeited from sports wagering shall be deposited
into the state lottery fund for education. In the first fiscal year in
which mobile sports wagering licensees commence operations and accept
mobile sports wagers pursuant to this section, the commission shall pay
into the commercial gaming fund one percent of the state tax imposed on
mobile sports wagering by this section to be distributed for problem
gambling education and treatment purposes pursuant to paragraph a of
subdivision four of section ninety-seven-nnnn of the state finance law;
provided however, that such amount shall be equal to ONE PERCENT OF
MOBILE SPORTS TAX REVENUE AND NO LESS THAN six million dollars for each
fiscal year thereafter. In the first fiscal year in which mobile sports
wagering licensees commence operations and accept mobile sports wagers
pursuant to this section, the commission shall pay one percent of the
state tax imposed on mobile sports wagering by this section to the
general fund, a program to be administered by the office of children and
family services for a statewide youth sports activities and education
grant program for the purpose of providing annual awards to sports
programs for underserved youth under the age of eighteen years; provided
however, that such amount shall be equal to five million dollars for
each fiscal year thereafter. The commission shall require at least
monthly deposits by a platform provider of any payments pursuant to
subdivision seven of this section, at such times, under such conditions,
and in such depositories as shall be prescribed by the state comp-
troller. The deposits shall be deposited to the credit of the state
commercial gaming revenue fund. The commission shall require a monthly
report and reconciliation statement to be filed with it on or before the
tenth day of each month, with respect to gross revenues and deposits
received and made, respectively, during the preceding month.
§ 2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law.
PART S
Section 1. Paragraph (b) of subdivision 9 of section 208 of the tax
law is amended by adding a new subparagraph 28 to read as follows:
(28) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
S. 8309--A 46
§ 2. Subdivision 9 of section 208 of the tax law is amended by adding
a new paragraph (u) to read as follows:
(U) FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C) OF PARAGRAPH
(1) OF SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS IF
THE TAXPAYER HAD NOT MADE SUCH ELECTION.
§ 3. Subsection (b) of section 612 of the tax law is amended by adding
a new paragraph 44 to read as follows:
(44) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
§ 4. Section 612 of the tax law is amended by adding a new subsection
(y) to read as follows:
(Y) QUALIFIED OPPORTUNITY ZONES. FOR TAX YEARS BEGINNING ON OR AFTER
JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF
PROPERTY WITH RESPECT TO WHICH THE TAXPAYER HAS MADE THE ELECTION UNDER
SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF SECTION 1400Z-2
OF THE INTERNAL REVENUE CODE, THE BASIS OF SUCH PROPERTY UNDER THIS
ARTICLE SHALL BE DETERMINED AS IF THE TAXPAYER HAD NOT MADE SUCH
ELECTION.
§ 5. Paragraph 2 of subdivision (b) of section 1503 of the tax law is
amended by adding a new subparagraph (AA) to read as follows:
(AA) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
§ 6. Section 1503 of the tax law is amended by adding a new subdivi-
sion (d) to read as follows:
(D) FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C) OF PARAGRAPH
(1) OF SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS IF
THE TAXPAYER HAD NOT MADE SUCH ELECTION.
§ 7. Paragraph (a) of subdivision 8 of section 11-602 of the adminis-
trative code of the city of New York is amended by adding a new subpara-
graph 18 to read as follows:
(18) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
§ 8. Section 11-602 of the administrative code of the city of New York
is amended by adding a new subdivision 11 to read as follows:
11. FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C) OF PARAGRAPH
(1) OF SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS IF
THE TAXPAYER HAD NOT MADE SUCH ELECTION.
§ 9. Paragraph (a) of subdivision 8 of section 11-652 of the adminis-
trative code of the city of New York is amended by adding a new subpara-
graph 19 to read as follows:
(19) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
S. 8309--A 47
§ 10. Subdivision 8 of section 11-652 of the administrative code of
the city of New York is amended by adding a new paragraph (u) to read as
follows:
(U) FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C) OF PARAGRAPH
(1) OF SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS IF
THE TAXPAYER HAD NOT MADE SUCH ELECTION.
§ 11. Subdivision (b) of section 11-1712 of the administrative code of
the city of New York is amended by adding a new paragraph 40 to read as
follows:
(40) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
§ 12. Section 11-1712 of the administrative code of the city of New
York is amended by adding a new subdivision (w) to read as follows:
(W) FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C) OF PARAGRAPH
(1) OF SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS IF
THE TAXPAYER HAD NOT MADE SUCH ELECTION.
§ 13. This act shall take effect immediately and shall apply to taxa-
ble years beginning on or after January 1, 2024.
PART T
Section 1. Subdivision (jj) of section 1115 of the tax law, as added
by section 1 of part SS of chapter 59 of the laws of 2015, is REPEALED.
§ 2. Subdivision 13 of section 1118 of the tax law, as added by
section 2 of part SS of chapter 59 of the laws of 2015, is REPEALED.
§ 3. This act shall take effect June 1, 2024.
PART U
Section 1. Paragraph (A) of subdivision (i) of section 1111 of the tax
law, as amended by section 1 of part TT of chapter 59 of the laws of
2015, is amended to read as follows:
(A) Notwithstanding any contrary provisions of this article or other
law, with respect to any lease for a term of one year or more of (1) a
motor vehicle, as defined in section one hundred twenty-five of the
vehicle and traffic law, with a gross vehicle weight of ten thousand
pounds or less, [or] (2) a vessel, as defined in section twenty-two
hundred fifty of such law (including any inboard or outboard motor and
any trailer, as defined in section one hundred fifty-six of such law,
leased in conjunction with such a vessel) OR (3) NONCOMMERCIAL AIRCRAFT
HAVING A SEATING CAPACITY OF LESS THAN TWENTY PASSENGERS AND A MAXIMUM
CAPACITY OF LESS THAN SIX THOUSAND POUNDS, or an option to renew such a
lease or a similar contractual provision, all receipts due or consider-
ation given or contracted to be given for such property under and for
the entire period of such lease, option to renew or similar provision,
or combination of them, shall be deemed to have been paid or given and
shall be subject to tax, and any such tax due shall be collected, as of
the date of first payment under such lease, option to renew or similar
provision, or combination of them, or as of the date of registration of
S. 8309--A 48
such property with the commissioner of motor vehicles, whichever is
earlier. Notwithstanding any inconsistent provisions of subdivision (b)
of this section or of section eleven hundred seventeen of this article
or of other law, for purposes of such a lease, option to renew or simi-
lar provision originally entered into outside this state, by a lessee
(1) who was a resident of this state, and leased such property for use
outside the state and who subsequently brings such property into this
state for use here or (2) who was a nonresident and subsequently becomes
a resident and brings the property into this state for use here, any
remaining receipts due or consideration to be given after such lessee
brings such property into this state shall be subject to tax as if the
lessee had entered into or exercised such lease, option to renew or
similar provision, or combination thereof, for the first time in this
state and the relevant provisions of sections eleven hundred ten
concerning imposition and computation of tax, eleven hundred eighteen
concerning exemption from use tax for tax paid to another jurisdiction,
eleven hundred thirty-two concerning presumption of taxability and
conditions for registration and eleven hundred thirty-nine concerning
refunds, of this article, shall be applicable to any sales or compensat-
ing use tax paid by the lessee before the lessee brought the property
into this state, except to the extent that any such provision is incon-
sistent with a provision of this subdivision. For purposes of this
subdivision, (1) a lease for a term of one year or more shall include
any lease for a shorter term which includes an option to renew or other
like provision (or more than one of such option or other provision)
where the cumulative period that the lease, with or without such option
or provision, may be in effect upon exercise of such option or provision
is one year or more and (2) receipts due and consideration given or
contracted to be given under any such lease or other provision for
excess mileage charges shall be subject to tax as and when paid or due.
§ 2. Subdivision (q) of section 1111 of the tax law, as amended by
section 2 of part TT of chapter 59 of the laws of 2015, is amended to
read as follows:
(q) (1) The exclusions from the definition of retail sale in subpara-
graph (iv) of paragraph four of subdivision (b) of section eleven
hundred one of this article shall not apply to transfers, distributions,
or contributions of AN AIRCRAFT OR a vessel, except where, in the case
of the exclusion in subclause (I) of clause (A) of such subparagraph
(iv), the two corporations to be merged or consolidated are not affil-
iated persons with respect to each other. For purposes of this subdivi-
sion, corporations are affiliated persons with respect to each other
where (i) more than five percent of their combined shares are owned by
members of the same family, as defined by paragraph four of subsection
(c) of section two hundred sixty-seven of the internal revenue code of
nineteen hundred eighty-six; (ii) one of the corporations has an owner-
ship interest of more than five percent, whether direct or indirect, in
the other; or (iii) another person or a group of other persons that are
affiliated persons with respect to each other hold an ownership interest
of more than five percent, whether direct or indirect, in each of the
corporations.
(2) Notwithstanding any contrary provision of law, in relation to any
transfer, distribution, or contribution of AN AIRCRAFT OR a vessel that
qualifies as a retail sale as a result of paragraph one of this subdivi-
sion, the sales tax imposed by subdivision (a) of section eleven hundred
five of this part shall be computed based on the price at which the
seller purchased the tangible personal property, provided that where the
S. 8309--A 49
seller or purchaser affirmatively shows that the seller owned the prop-
erty for six months prior to making the transfer, distribution or
contribution covered by paragraph one of this subdivision, such AIRCRAFT
OR vessel shall be taxed on the basis of the current market value of the
AIRCRAFT OR vessel at the time of that transfer, distribution, or
contribution. For the purposes of the prior sentence, "current market
value" shall not exceed the cost of the AIRCRAFT OR vessel. See subdivi-
sion (b) of this section for a similar rule on the computation of any
compensating use tax due under section eleven hundred ten of this part
on such transfers, distributions, or contributions.
(3) A purchaser of AN AIRCRAFT OR a vessel covered by paragraph one of
this subdivision will be entitled to a refund or credit against the
sales or compensating use tax due as a result of a transfer, distrib-
ution, or contribution of such AIRCRAFT OR vessel in the amount of any
sales or use tax paid to this state or any other state on the seller's
purchase or use of the AIRCRAFT OR vessel so transferred, distributed or
contributed, but not to exceed the tax due on the transfer, distrib-
ution, or contribution of the AIRCRAFT OR vessel or on the purchaser's
use in the state of the AIRCRAFT OR vessel so transferred, distributed
or contributed. An application for a refund or credit under this subdi-
vision must be filed and shall be in such form as the commissioner may
prescribe. Where an application for credit has been filed, the applicant
may immediately take such credit on the return which is due coincident
with or immediately subsequent to the time the application for credit is
filed. However, the taking of the credit on the return shall be deemed
to be part of the application for credit. Provided that the commissioner
may, in his or her discretion and notwithstanding any other law, waive
the application requirement for any or all classes of persons where the
amount of the credit or refund is equal to the amount of the tax due
from the purchaser. The provisions of subdivisions (a), (b), and (c) of
section eleven hundred thirty-nine of this article shall apply to appli-
cations for refund or credit under this subdivision. No interest shall
be allowed or paid on any refund made or credit allowed under this
subdivision. If a refund is granted or a credit allowed under this para-
graph, the seller or purchaser shall not be eligible for a refund or
credit pursuant to subdivision seven of section eleven hundred eighteen
of this article with regard to the same purchase or use.
§ 3. Paragraph 21-a of subdivision (a) of section 1115 of the tax law
is REPEALED.
§ 4. This act shall take effect June 1, 2024.
PART V
Section 1. Section 1180 of the tax law is amended by adding a new
subdivision (c) to read as follows:
(C) "VAPOR PRODUCTS DISTRIBUTOR" MEANS ANY PERSON WHO IMPORTS OR CAUS-
ES TO BE IMPORTED INTO THIS STATE ANY VAPOR PRODUCTS FOR SALE, OR WHO
MANUFACTURES ANY VAPOR PRODUCT IN THIS STATE, AND ANY PERSON WITHIN OR
WITHOUT THE STATE WHO IS AUTHORIZED BY THE COMMISSIONER OF TAXATION AND
FINANCE TO MAKE RETURNS AND PAY THE TAX ON VAPOR PRODUCTS SOLD, SHIPPED,
OR DELIVERED BY SUCH PERSON TO ANY PERSON IN THE STATE.
§ 2. Section 1181 of the tax law, as amended by chapter 92 of the laws
of 2021, is amended to read as follows:
§ 1181. Imposition of tax. (A) In addition to any other tax imposed
by this chapter or other law, there is hereby imposed a tax of twenty
percent on [receipts from the retail sale of vapor products sold] VAPOR
S. 8309--A 50
PRODUCTS SOLD BY A VAPOR PRODUCTS DISTRIBUTOR TO A VAPOR PRODUCTS DEALER
in this state. The tax is imposed on the purchaser and collected by the
vapor products dealer as defined in subdivision (b) of section eleven
hundred eighty of this article, in trust for and on account of the
state. The taxes imposed under this section shall not apply to adult-use
cannabis products subject to tax under article twenty-C of this chapter.
(B) THE VAPOR PRODUCTS DISTRIBUTOR SHALL BE LIABLE FOR THE PAYMENT OF
THE TAX ON VAPOR PRODUCTS WHICH SUCH DISTRIBUTOR IMPORTS OR CAUSES TO BE
IMPORTED INTO THE STATE, OR WHICH SUCH DISTRIBUTOR MANUFACTURES IN THE
STATE, AND EVERY VAPOR PRODUCTS DISTRIBUTOR AUTHORIZED BY THE COMMIS-
SIONER OF TAXATION AND FINANCE TO MAKE RETURNS AND PAY THE TAX ON TOBAC-
CO PRODUCTS SOLD, SHIPPED OR DELIVERED BY SUCH DISTRIBUTOR TO ANY PERSON
IN THE STATE SHALL BE LIABLE FOR THE PAYMENT OF THE TAX ON ALL VAPOR
PRODUCTS SO SOLD, SHIPPED OR DELIVERED.
(C) EVERY VAPOR PRODUCTS DEALER SHALL BE LIABLE FOR THE TAX ON ALL
VAPOR PRODUCTS IN SUCH DEALER'S POSSESSION AT ANY TIME, UPON WHICH TAX
HAS NOT BEEN PAID OR ASSUMED BY A VAPOR PRODUCTS DISTRIBUTOR APPOINTED
BY THE COMMISSIONER OF TAXATION AND FINANCE, AND THE FAILURE OF ANY
VAPOR PRODUCTS DEALER TO PRODUCE AND EXHIBIT TO THE COMMISSIONER OF
TAXATION AND FINANCE OR THE COMMISSIONER'S AUTHORIZED REPRESENTATIVE
UPON DEMAND, AN INVOICE BY A VAPOR PRODUCTS DISTRIBUTOR FOR ANY VAPOR
PRODUCTS IN SUCH DISTRIBUTOR'S POSSESSION SHALL BE PRESUMPTIVE EVIDENCE
THAT THE TAX THEREON HAS NOT BEEN PAID, AND THAT SUCH DEALER IS LIABLE
FOR THE TAX THEREON UNLESS EVIDENCE OF SUCH INVOICE, PAYMENT OR ASSUMP-
TION SHALL LATER BE PRODUCED.
§ 3. The tax law is amended by adding a new section 1183-a to read as
follows:
§ 1183-A. VAPOR PRODUCTS DISTRIBUTOR LICENSE AND RENEWAL. (A) EVERY
PERSON WHO INTENDS TO BE A VAPOR PRODUCTS DISTRIBUTOR IN THIS STATE MUST
RECEIVE FROM THE COMMISSIONER A LICENSE PRIOR TO ENGAGING IN BUSINESS.
IN ADDITION TO THE REQUIREMENTS OF SECTION ELEVEN HUNDRED EIGHTY-THREE
OF THIS ARTICLE, A VAPOR PRODUCTS DEALER WHO PURCHASES OR RECEIVES VAPOR
PRODUCTS FROM A MANUFACTURER OR OUT-OF-STATE DISTRIBUTOR SHALL BE
REQUIRED TO OBTAIN A VAPOR PRODUCTS DISTRIBUTOR LICENSE. THE APPLICANT
FOR A VAPOR PRODUCTS DISTRIBUTOR LICENSE MUST ELECTRONICALLY SUBMIT A
PROPERLY COMPLETED APPLICATION FOR A LICENSE FOR EACH LOCATION AT WHICH
THE BUSINESS SHALL BE CONDUCTED IN THIS STATE, ON A FORM PRESCRIBED BY
THE COMMISSIONER, AND SHALL BE ACCOMPANIED BY A NON-REFUNDABLE APPLICA-
TION FEE OF THREE HUNDRED DOLLARS.
(B) A VAPOR PRODUCTS DISTRIBUTOR LICENSE SHALL BE VALID FOR THE CALEN-
DAR YEAR FOR WHICH IT IS ISSUED UNLESS EARLIER SUSPENDED OR REVOKED.
UPON THE EXPIRATION OF THE TERM STATED ON THE LICENSE, SUCH LICENSE
SHALL BE NULL AND VOID. A LICENSE SHALL NOT BE ASSIGNABLE OR TRANSFERA-
BLE AND SHALL BE DESTROYED IMMEDIATELY UPON THE VAPOR PRODUCTS DISTRIBU-
TOR CEASING TO DO BUSINESS AS SPECIFIED IN SUCH LICENSE OR IN THE EVENT
THAT SUCH BUSINESS NEVER COMMENCED.
(C) EVERY VAPOR PRODUCTS DISTRIBUTOR SHALL PUBLICLY DISPLAY IN SUCH
DISTRIBUTOR'S PLACE OF BUSINESS A LICENSE FROM THE DEPARTMENT.
(D)(1) THE COMMISSIONER SHALL REFUSE TO ISSUE A LICENSE TO ANY APPLI-
CANT WHO DOES NOT POSSESS A VALID CERTIFICATE OF AUTHORITY UNDER SECTION
ELEVEN HUNDRED THIRTY-FOUR OF THIS CHAPTER. IN ADDITION, THE COMMISSION-
ER MAY REFUSE TO ISSUE A LICENSE, OR SUSPEND, CANCEL OR REVOKE A LICENSE
ISSUED TO ANY PERSON WHO:
(A) HAS A PAST-DUE LIABILITY AS THAT TERM IS DEFINED IN SECTION ONE
HUNDRED SEVENTY-ONE-V OF THIS CHAPTER;
S. 8309--A 51
(B) HAS HAD A LICENSE UNDER THIS ARTICLE OR ANY LICENSE OR REGISTRA-
TION PROVIDED FOR IN THIS CHAPTER REVOKED WITHIN ONE YEAR FROM THE DATE
ON WHICH SUCH APPLICATION WAS FILED;
(C) HAS BEEN CONVICTED OF A CRIME PROVIDED FOR IN THIS CHAPTER WITHIN
ONE YEAR FROM THE DATE ON WHICH SUCH APPLICATION WAS FILED;
(D) WILLFULLY FAILS TO FILE A REPORT OR RETURN REQUIRED BY THIS ARTI-
CLE;
(E) WILLFULLY FILES, CAUSES TO BE FILED, GIVES OR CAUSES TO BE GIVEN A
REPORT, RETURN, CERTIFICATE OR AFFIDAVIT REQUIRED BY THIS ARTICLE WHICH
IS FALSE;
(F) WILLFULLY FAILS TO COLLECT OR TRUTHFULLY ACCOUNT FOR OR PAY OVER
ANY TAX IMPOSED BY THIS ARTICLE; OR
(G) WHOSE PLACE OF BUSINESS IS AT THE SAME PREMISES AS THAT OF A
PERSON WHOSE VAPOR PRODUCTS DISTRIBUTOR LICENSE HAS BEEN REVOKED AND
WHERE SUCH REVOCATION IS STILL IN EFFECT, UNLESS THE APPLICANT OR VAPOR
PRODUCTS DISTRIBUTOR PROVIDES THE COMMISSIONER WITH ADEQUATE DOCUMENTA-
TION DEMONSTRATING THAT SUCH APPLICANT OR VAPOR PRODUCTS DISTRIBUTOR
ACQUIRED THE PREMISES OR BUSINESS THROUGH AN ARM'S LENGTH TRANSACTION AS
DEFINED IN PARAGRAPH (E) OF SUBDIVISION ONE OF SECTION FOUR HUNDRED
EIGHTY-A OF THIS CHAPTER.
(2) IN ADDITION TO THE GROUNDS PROVIDED IN PARAGRAPH ONE OF THIS
SUBDIVISION, THE COMMISSIONER SHALL REFUSE TO ISSUE A LICENSE AND SHALL
CANCEL OR SUSPEND A LICENSE AS DIRECTED BY AN ENFORCEMENT OFFICER PURSU-
ANT TO ARTICLE THIRTEEN-F OF THE PUBLIC HEALTH LAW. NOTWITHSTANDING ANY
PROVISION OF LAW TO THE CONTRARY, AN APPLICANT WHOSE APPLICATION FOR A
LICENSE IS REFUSED OR A VAPOR PRODUCTS DISTRIBUTOR WHOSE LICENSE IS
CANCELLED OR SUSPENDED UNDER THIS PARAGRAPH SHALL HAVE NO RIGHT TO A
HEARING UNDER THIS CHAPTER AND SHALL HAVE NO RIGHT TO COMMENCE A COURT
ACTION OR PROCEEDING OR TO ANY OTHER LEGAL RECOURSE AGAINST THE COMMIS-
SIONER WITH RESPECT TO SUCH REFUSAL, SUSPENSION OR CANCELLATION;
PROVIDED, HOWEVER, THAT NOTHING HEREIN SHALL BE CONSTRUED TO DENY A
VAPOR PRODUCTS DISTRIBUTOR A HEARING UNDER ARTICLE THIRTEEN-F OF THE
PUBLIC HEALTH LAW OR TO PROHIBIT VAPOR PRODUCTS DISTRIBUTORS FROM
COMMENCING A COURT ACTION OR PROCEEDING AGAINST AN ENFORCEMENT OFFICER
AS DEFINED IN SECTION THIRTEEN HUNDRED NINETY-NINE-AA OF THE PUBLIC
HEALTH LAW.
(E) IF A VAPOR PRODUCTS DISTRIBUTOR LICENSE IS SUSPENDED, CANCELLED OR
REVOKED AND SUCH VAPOR PRODUCTS DISTRIBUTOR DISTRIBUTES OR SELLS VAPOR
PRODUCTS THROUGH MORE THAN ONE PLACE OF BUSINESS IN THIS STATE, THE
VAPOR PRODUCTS DISTRIBUTOR'S LICENSE ISSUED TO THAT PLACE OF BUSINESS
WHERE SUCH VIOLATION OCCURRED SHALL BE SUSPENDED, REVOKED, OR CANCELLED.
PROVIDED, HOWEVER, UPON A VAPOR PRODUCTS DISTRIBUTOR'S THIRD SUSPENSION,
CANCELLATION, OR REVOCATION WITHIN A FIVE-YEAR PERIOD FOR ANY ONE OR
MORE BUSINESSES OWNED OR OPERATED BY THE VAPOR PRODUCTS DISTRIBUTOR,
SUCH SUSPENSION, CANCELLATION, OR REVOCATION OF THE VAPOR PRODUCTS
DISTRIBUTOR'S LICENSE SHALL APPLY TO ALL PLACES OF BUSINESS WHERE SUCH
DISTRIBUTOR DISTRIBUTES OR SELLS VAPOR PRODUCTS IN THIS STATE.
(F) EVERY HOLDER OF A LICENSE MUST NOTIFY THE COMMISSIONER OF CHANGES
TO ANY OF THE INFORMATION STATED ON THE LICENSE OR CHANGES TO ANY INFOR-
MATION CONTAINED IN THE APPLICATION FOR THE LICENSE. SUCH NOTIFICATION
MUST BE MADE ON OR BEFORE THE LAST DAY OF THE MONTH IN WHICH A CHANGE
OCCURS AND MUST BE MADE ELECTRONICALLY ON A FORM PRESCRIBED BY THE
COMMISSIONER.
(G) EVERY VAPOR PRODUCTS DISTRIBUTOR WHO HOLDS A LICENSE UNDER THIS
ARTICLE SHALL BE REQUIRED TO REAPPLY FOR A LICENSE FOR THE FOLLOWING
CALENDAR YEAR ON OR BEFORE THE TWENTIETH DAY OF SEPTEMBER AND SUCH REAP-
S. 8309--A 52
PLICATION SHALL BE SUBJECT TO THE SAME REQUIREMENTS AND CONDITIONS,
INCLUDING GROUNDS FOR REFUSAL, AS AN INITIAL LICENSE UNDER THIS ARTICLE,
INCLUDING BUT NOT LIMITED TO THE PAYMENT OF THE THREE HUNDRED DOLLAR
APPLICATION FEE FOR EACH BUSINESS LOCATION.
(H) IN ADDITION TO ANY OTHER PENALTY IMPOSED BY THIS CHAPTER, ANY
VAPOR PRODUCTS DISTRIBUTOR WHO VIOLATES THE PROVISIONS OF THIS SECTION,
(1) FOR A FIRST VIOLATION IS LIABLE FOR A CIVIL FINE NOT LESS THAN FIVE
THOUSAND DOLLARS BUT NOT TO EXCEED TWENTY-FIVE THOUSAND DOLLARS AND SUCH
LICENSE MAY BE SUSPENDED FOR A PERIOD OF NOT MORE THAN SIX MONTHS; AND
(2) FOR A SECOND OR SUBSEQUENT VIOLATION WITHIN THREE YEARS FOLLOWING A
PRIOR VIOLATION OF THIS SECTION, IS LIABLE FOR A CIVIL FINE NOT LESS
THAN TEN THOUSAND DOLLARS BUT NOT TO EXCEED THIRTY-FIVE THOUSAND DOLLARS
AND SUCH LICENSE MAY BE SUSPENDED FOR A PERIOD OF UP TO THIRTY-SIX
MONTHS; OR (3) FOR A THIRD VIOLATION WITHIN A PERIOD OF FIVE YEARS, THE
LICENSE ISSUED TO EACH PLACE OF BUSINESS OWNED OR OPERATED BY THE VAPOR
PRODUCTS DISTRIBUTOR IN THIS STATE SHALL BE REVOKED FOR A PERIOD OF UP
TO FIVE YEARS.
§ 4. Section 1184 of the tax law, as added by section 1 of part UU of
chapter 59 of the laws of 2019, is amended to read as follows:
§ 1184. Administrative provisions. (a) [Except as otherwise provided
for in this article, the taxes imposed by this article shall be adminis-
tered and collected in a like manner as and jointly with the taxes
imposed by sections eleven hundred five and eleven hundred ten of this
chapter. In addition, except as otherwise provided in this article, all
of the provisions of article twenty-eight of this chapter (except
sections eleven hundred seven, eleven hundred eight, eleven hundred
nine, and eleven hundred forty-eight) relating to or applicable to the
administration, collection and review of the taxes imposed by such
sections eleven hundred five and eleven hundred ten, including, but not
limited to, the provisions relating to definitions, returns, exemptions,
penalties, tax secrecy, personal liability for the tax, and collection
of tax from the customer, shall apply to the taxes imposed by this arti-
cle so far as such provisions can be made applicable to the taxes
imposed by this article with such limitations as set forth in this arti-
cle and such modifications as may be necessary in order to adapt such
language to the taxes so imposed. Such provisions shall apply with the
same force and effect as if the language of those provisions had been
set forth in full in this article except to the extent that any
provision is either inconsistent with a provision of this article or is
not relevant to the taxes imposed by this article.
(b) Notwithstanding the provisions of subdivision (a) of this section,
the exemptions provided in paragraph ten of subdivision (a) of section
eleven hundred fifteen of this chapter, and the provisions of section
eleven hundred sixteen, except those provided in paragraphs one, two,
three and six of subdivision (a) of such section, shall not apply to the
taxes imposed by this article.] EVERY VAPOR PRODUCTS DISTRIBUTOR SHALL,
ON OR BEFORE THE TWENTIETH DAY OF EACH MONTH, FILE WITH THE COMMISSIONER
OF TAXATION AND FINANCE A RETURN ON FORMS TO BE PRESCRIBED AND FURNISHED
BY THE COMMISSIONER, SHOWING THE QUANTITY AND WHOLESALE PRICE OF ALL
VAPOR PRODUCTS IMPORTED OR CAUSED TO BE IMPORTED INTO THE STATE BY SUCH
DISTRIBUTOR OR MANUFACTURED IN THE STATE BY SUCH DISTRIBUTOR, DURING THE
PRECEDING CALENDAR MONTH. EVERY VAPOR PRODUCTS DISTRIBUTOR AUTHORIZED BY
THE COMMISSIONER TO MAKE RETURNS AND PAY THE TAX ON VAPOR PRODUCTS SOLD,
SHIPPED, OR DELIVERED BY SUCH DISTRIBUTOR TO ANY PERSON IN THE STATE
SHALL FILE A RETURN SHOWING THE QUANTITY AND WHOLESALE PRICE OF ALL
VAPOR PRODUCTS SO SOLD, SHIPPED, OR DELIVERED DURING THE PRECEDING
S. 8309--A 53
CALENDAR MONTH. PROVIDED, HOWEVER, THE COMMISSIONER MAY, IF THE COMMIS-
SIONER DEEMS IT NECESSARY IN ORDER TO ENSURE THE PAYMENT OF THE TAXES
IMPOSED BY THIS ARTICLE, REQUIRE RETURNS TO BE MADE AT SUCH TIMES AND
COVERING SUCH PERIODS AS THE COMMISSIONER MAY DEEM NECESSARY, AND, BY
REGULATION, MAY PERMIT THE FILING OF RETURNS ON A QUARTERLY, SEMI-ANNUAL
OR ANNUAL BASIS, OR MAY WAIVE THE FILING OF RETURNS BY A VAPOR PRODUCTS
DISTRIBUTOR FOR SUCH TIME AND UPON SUCH TERMS AS THE COMMISSIONER MAY
DEEM PROPER IF SATISFIED THAT NO TAX IMPOSED BY THIS ARTICLE IS OR WILL
BE PAYABLE BY SUCH DISTRIBUTOR DURING THE TIME FOR WHICH RETURNS ARE
WAIVED. SUCH RETURNS SHALL CONTAIN SUCH FURTHER INFORMATION AS THE
COMMISSIONER MAY REQUIRE.
(B) EVERY VAPOR PRODUCT DISTRIBUTOR SHALL PAY TO THE COMMISSIONER WITH
THE FILING OF SUCH RETURN THE TAX ON VAPOR PRODUCTS FOR SUCH MONTH
IMPOSED UNDER THIS ARTICLE.
(c) Notwithstanding the provisions of this section or section eleven
hundred forty-six of this chapter, the commissioner may, in [his or her]
THE COMMISSIONER'S discretion, permit the commissioner of health or [his
or her] SUCH COMMISSIONER'S authorized representative to inspect any
return related to the tax imposed by this article and may furnish to the
commissioner of health any such return or supply [him or her] SUCH
COMMISSIONER with information concerning an item contained in any such
return, or disclosed by any investigation of a liability under this
article.
§ 5. The tax law is amended by adding two new sections 1184-a and
1184-b to read as follows:
§ 1184-A. ENFORCEMENT. THE COMMISSIONER OR THE COMMISSIONER'S DULY
AUTHORIZED REPRESENTATIVES ARE HEREBY AUTHORIZED:
(A) TO CONDUCT REGULATORY INSPECTIONS DURING NORMAL BUSINESS HOURS OF
ANY PLACE OF BUSINESS, INCLUDING A VEHICLE USED FOR SUCH BUSINESS, WHERE
VAPOR PRODUCTS ARE DISTRIBUTED, PLACED, STORED, SOLD, OR OFFERED FOR
SALE. FOR THE PURPOSES OF THIS SECTION, "PLACE OF BUSINESS" SHALL NOT
INCLUDE A RESIDENCE OR OTHER REAL PROPERTY, OR ANY PERSONAL VEHICLE ON
OR ABOUT SUCH PROPERTY, NOT HELD OUT AS OPEN TO THE PUBLIC OR OTHERWISE
BEING UTILIZED IN A BUSINESS OR COMMERCIAL MANNER, UNLESS PROBABLE CAUSE
EXISTS TO BELIEVE THAT SUCH RESIDENCE, REAL PROPERTY OR VEHICLE IS BEING
USED IN SUCH A BUSINESS OR COMMERCIAL MANNER FOR THE BUYING OR SELLING
OF VAPOR PRODUCTS.
(B) TO EXAMINE ANY VAPOR PRODUCTS AND THE BOOKS, PAPERS, INVOICES, AND
OTHER RECORDS OF ANY PLACE OF BUSINESS OR VEHICLE WHERE VAPOR PRODUCTS
ARE DISTRIBUTED, PLACED, STORED, SOLD OR OFFERED FOR SALE. ANY PERSON IN
POSSESSION, CONTROL OR OCCUPANCY OF ANY SUCH BUSINESS IS REQUIRED TO
GIVE TO THE COMMISSIONER OR THE COMMISSIONER'S DULY AUTHORIZED REPRESEN-
TATIVES, THE MEANS, FACILITIES, AND OPPORTUNITY FOR SUCH EXAMINATIONS.
FOR THE PURPOSES OF THIS SECTION, "PLACE OF BUSINESS" SHALL NOT INCLUDE
A RESIDENCE OR OTHER REAL PROPERTY, OR ANY PERSONAL VEHICLE ON OR ABOUT
SUCH PROPERTY, NOT HELD OUT AS OPEN TO THE PUBLIC OR OTHERWISE BEING
UTILIZED IN A BUSINESS OR COMMERCIAL MANNER, UNLESS PROBABLE CAUSE
EXISTS TO BELIEVE THAT SUCH RESIDENCE, REAL PROPERTY OR VEHICLE IS BEING
USED IN SUCH A BUSINESS OR COMMERCIAL MANNER FOR THE BUYING OR SELLING
OF VAPOR PRODUCTS.
(C) IF ANY PERSON REGISTERED OR WHO HAS OBTAINED A LICENSE UNDER THIS
ARTICLE, OR THEIR AGENTS, REFUSES TO GIVE THE COMMISSIONER, OR THE
COMMISSIONER'S DULY AUTHORIZED REPRESENTATIVES, THE MEANS, FACILITIES
AND OPPORTUNITY FOR THE INSPECTIONS AND EXAMINATIONS REQUIRED BY THIS
SECTION, THE COMMISSIONER, AFTER NOTICE AND AN OPPORTUNITY FOR A HEAR-
S. 8309--A 54
ING, MAY REVOKE THEIR LICENSE TO DISTRIBUTE VAPOR PRODUCTS OR TO SELL
VAPOR PRODUCTS AT RETAIL:
(1) FOR A PERIOD OF ONE YEAR FOR THE FIRST SUCH FAILURE;
(2) FOR A PERIOD OF UP TO THREE YEARS FOR A SECOND SUCH FAILURE WITHIN
A PERIOD OF THREE YEARS; AND
(3) FOR A PERIOD OF UP TO SEVEN YEARS FOR A THIRD SUCH FAILURE WITHIN
FIVE YEARS.
(D) THE COMMISSIONER OR THE COMMISSIONER'S DULY AUTHORIZED REPRESEN-
TATIVES SHALL SEIZE ANY NON-TAX-PAID VAPOR PRODUCTS FOUND IN ANY PLACE
OF BUSINESS OR VEHICLE WHERE VAPOR PRODUCTS ARE DISTRIBUTED, PLACED,
STORED, SOLD OR OFFERED FOR SALE BY ANY PERSON WHO DOES NOT POSSESS A
LICENSE AS DESCRIBED IN SECTION ELEVEN HUNDRED EIGHTY-THREE-A OF THIS
ARTICLE.
(E) ALL NON-TAX-PAID VAPOR PRODUCTS SEIZED PURSUANT TO THE AUTHORITY
OF THIS CHAPTER OR ANY OTHER LAW OF THIS STATE SHALL BE TURNED OVER TO
THE DEPARTMENT OR ITS AUTHORIZED REPRESENTATIVE. SUCH SEIZED NON-TAX-
PAID VAPOR PRODUCTS SHALL, AFTER NOTICE AND AN OPPORTUNITY FOR A HEAR-
ING, BE FORFEITED TO THE STATE. IF THE DEPARTMENT DETERMINES THE NON-
TAX-PAID VAPOR PRODUCTS CANNOT BE USED FOR LAW ENFORCEMENT PURPOSES, IT
MAY, WITHIN A REASONABLE TIME AFTER THE FORFEITURE OF SUCH NON-TAX-PAID
VAPOR PRODUCTS, UPON PUBLICATION IN THE STATE REGISTRY, DESTROY SUCH
FORFEITED NON-TAX-PAID VAPOR PRODUCTS.
§ 1184-B. GENERAL POWERS OF THE TAX COMMISSION. THE POWERS CONFERRED
UPON THE TAX COMMISSION BY SECTIONS ONE HUNDRED SEVENTY-ONE AND ONE
HUNDRED SEVENTY-ONE-B OF THIS CHAPTER SHALL, SO FAR AS APPLICABLE, BE
EXERCISABLE WITH RESPECT TO THE PROVISIONS OF THIS ARTICLE. SUCH COMMIS-
SION MAY REQUIRE RETURNS TO BE FILED WITH IT AT SUCH TIMES AND CONTAIN-
ING SUCH INFORMATION AS IT MAY PRESCRIBE AND IN SUCH EVENT THE FACT THAT
A PERSON'S NAME IS SIGNED TO THE RETURN SHALL BE PRIMA FACIE EVIDENCE
FOR ALL PURPOSES THAT THE RETURN WAS ACTUALLY SIGNED BY SUCH PERSON.
NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE, THE TAX COMMISSION
MAY ENTER INTO AN AGREEMENT WITH ANY CITY OF THIS STATE WHICH IS AUTHOR-
IZED TO IMPOSE A TAX SIMILAR TO THAT IMPOSED BY THIS ARTICLE TO PROVIDE
FOR THE JOINT ADMINISTRATION, IN WHOLE OR IN PART, OF SUCH TAXES.
§ 6. This act shall take effect immediately.
PART W
Section 1. Section 490 of the tax law is REPEALED.
§ 2. Section 89-h of the state finance law is REPEALED.
§ 3. This act shall take effect May 1, 2024.
PART X
Section 1. Subsection (g-1) of section 606 of the tax law, as amended
by chapter 378 of the laws of 2005, paragraphs 1 and 2 as amended by
chapter 375 of the laws of 2012, paragraph 3 as amended, paragraph 5 as
added, and paragraphs 6, 7 and 8 as renumbered by chapter 128 of the
laws of 2007, is amended to read as follows:
(g-1) Solar energy system equipment credit. (1) General. An individual
taxpayer shall be allowed a credit against the tax imposed by this arti-
cle equal to twenty-five percent of qualified solar energy system equip-
ment expenditures, except as provided in subparagraph (D) of paragraph
two of this subsection. This credit shall not exceed three thousand
seven hundred fifty dollars for qualified solar energy equipment placed
in service before September first, two thousand six, [and] five thousand
S. 8309--A 55
dollars for qualified solar energy equipment placed in service on or
after September first, two thousand six AND BEFORE JANUARY FIRST, TWO
THOUSAND TWENTY-FIVE, AND TEN THOUSAND DOLLARS FOR QUALIFIED SOLAR ENER-
GY EQUIPMENT PLACED IN SERVICE ON OR AFTER JANUARY FIRST, TWO THOUSAND
TWENTY-FIVE.
(2) Qualified solar energy system equipment expenditures. (A) The term
"qualified solar energy system equipment expenditures" means expendi-
tures for:
(i) the purchase of solar energy system equipment which is installed
in connection with residential property which is (I) located in this
state and (II) which is used by the taxpayer as [his or her] THEIR prin-
cipal residence at the time the solar energy system equipment is placed
in service;
(ii) the lease of solar energy system equipment under a written agree-
ment that spans at least ten years where such equipment owned by a
person other than the taxpayer is installed in connection with residen-
tial property which is (I) located in this state and (II) which is used
by the taxpayer as [his or her] THEIR principal residence at the time
the solar energy system equipment is placed in service; or
(iii) the purchase of power under a written agreement that spans at
least ten years whereunder the power purchased is generated by solar
energy system equipment owned by a person other than the taxpayer which
is installed in connection with residential property which is (I)
located in this state and (II) which is used by the taxpayer as [his or
her] THEIR principal residence at the time the solar energy system
equipment is placed in service.
(B) Such qualified expenditures shall include expenditures for materi-
als, labor costs properly allocable to on-site preparation, assembly and
original installation, architectural and engineering services, and
designs and plans directly related to the construction or installation
of the solar energy system equipment.
(C) Such qualified expenditures for the purchase of solar energy
system equipment shall not include interest or other finance charges.
(D) Such qualified expenditures for the lease of solar energy system
equipment or the purchase of power under an agreement described in
clauses (ii) or (iii) of subparagraph (A) of this paragraph shall
include an amount equal to all payments made during the taxable year
under such agreement. Provided, however, such credits shall only be
allowed for fourteen years after the first taxable year in which such
credit is allowed. Provided further, however, the twenty-five percent
limitation in paragraph one of this subsection shall only apply to the
total aggregate amount of all payments to be made pursuant to an agree-
ment referenced in clauses (ii) or (iii) of subparagraph (A) of this
paragraph, and shall not apply to individual payments made during a
taxable year under such agreement except to the extent such limitation
on an aggregate basis has been reached.
(3) Solar energy system equipment. The term "solar energy system
equipment" shall mean an arrangement or combination of components
utilizing solar radiation, which, when installed in a residence, produc-
es AND MAY STORE energy designed to provide heating, cooling, hot water
or electricity for use in such residence. Such arrangement or components
MAY INCLUDE ELECTRIC ENERGY STORAGE EQUIPMENT BUT shall not include ANY
OTHER equipment connected to solar energy system equipment that is a
component of part or parts of a non-solar energy system or which uses
any sort of recreational facility or equipment as a storage medium.
Solar energy system equipment that generates AND STORES electricity for
S. 8309--A 56
use in a residence must conform to applicable requirements set forth in
section sixty-six-j of the public service law. Provided, however, where
solar energy system equipment is purchased and installed by a condomin-
ium management association or a cooperative housing corporation, for
purposes of this subsection only, the term "ten kilowatts" in such
section sixty-six-j shall be read as ["fifty] "TEN kilowatts MULTIPLIED
BY THE NUMBER OF OWNER-OCCUPIED UNITS IN THE COOPERATIVE OR CONDOMINIUM
MANAGEMENT ASSOCIATION."
(4) Multiple taxpayers. Where solar energy system equipment is
purchased and installed in a principal residence shared by two or more
taxpayers, the amount of the credit allowable under this subsection for
each such taxpayer shall be prorated according to the percentage of the
total expenditure for such solar energy system equipment contributed by
each taxpayer.
(5) Proportionate share. Where solar energy system equipment is
purchased and installed by a condominium management association or a
cooperative housing corporation, a taxpayer who is a member of the
condominium management association or who is a tenant-stockholder in the
cooperative housing corporation may for the purpose of this subsection
claim a proportionate share of the total expense as the expenditure for
the purposes of the credit attributable to [his] THEIR principal resi-
dence.
(6) Grants. For purposes of determining the amount of the expenditure
incurred in purchasing and installing solar energy system equipment, the
amount of any federal, state or local grant received by the taxpayer,
which was used for the purchase and/or installation of such equipment
and which was not included in the federal gross income of the taxpayer,
shall not be included in the amount of such expenditures.
(7) When credit allowed. The credit provided for herein shall be
allowed with respect to the taxable year, commencing after nineteen
hundred ninety-seven, in which the solar energy system equipment is
placed in service.
(8) Carryover of credit AND REFUNDABILITY. If the amount of the cred-
it, and carryovers of such credit, allowable under this subsection for
any taxable year shall exceed the taxpayer's tax for such year, such
excess amount may be carried over to the five taxable years next follow-
ing the taxable year with respect to which the credit is allowed and may
be deducted from the taxpayer's tax for such year or years. FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, IF
THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION SHALL EXCEED
THE TAXPAYER'S TAX LIABILITY FOR SUCH YEAR, AND THE TAXPAYER MEETS THE
DEFINITION OF LOW TO MODERATE INCOME, AS DEFINED IN SUBDIVISION (C) OF
SECTION NINE HUNDRED SEVENTY-C OF THE GENERAL MUNICIPAL LAW, OR RESIDES
IN A DISADVANTAGED COMMUNITY, AS DEFINED IN SUBDIVISION FIVE OF SECTION
75-0101 OF THE ENVIRONMENTAL CONSERVATION LAW, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
§ 2. This act shall take effect immediately.
PART Y
Section 1. Paragraphs 1 and 9 of subsection (g-4) of section 606 of
the tax law, as added by section 1 of part FF of chapter 59 of the laws
of 2022, are amended to read as follows:
S. 8309--A 57
(1) General. An individual taxpayer shall be allowed a credit against
the tax imposed by this article equal to twenty-five percent of quali-
fied geothermal energy system expenditures, except as provided in
subparagraph (D) of paragraph two of this subsection, not to exceed five
thousand dollars FOR QUALIFIED GEOTHERMAL ENERGY SYSTEMS PLACED IN
SERVICE BEFORE JUNE THIRTIETH, TWO THOUSAND TWENTY-FOUR, AND TEN THOU-
SAND DOLLARS FOR QUALIFIED GEOTHERMAL ENERGY EQUIPMENT PLACED IN SERVICE
ON OR AFTER JULY FIRST, TWO THOUSAND TWENTY-FOUR.
(9) Carryover of credit AND REFUNDABILITY. If the amount of the cred-
it, and carryovers of such credit, allowable under this subsection for
any taxable year shall exceed the taxpayer's tax for such year, such
excess amount may be carried over to the five taxable years next follow-
ing the taxable year with respect to which the credit is allowed and may
be deducted from the taxpayer's tax for such year or years. FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, IF
THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION SHALL EXCEED
THE TAXPAYER'S TAX LIABILITY FOR SUCH YEAR, AND THE TAXPAYER MEETS THE
DEFINITION OF LOW-TO-MODERATE INCOME AS DEFINED IN SUBDIVISION (C) OF
SECTION NINE HUNDRED SEVENTY-C OF THE GENERAL MUNICIPAL LAW, OR RESIDES
IN A DISADVANTAGED COMMUNITY, AS DEFINED IN SUBDIVISION FIVE OF SECTION
75-0101 OF THE ENVIRONMENTAL CONSERVATION LAW, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED. ANY REFUND
PAID PURSUANT TO THIS PARAGRAPH SHALL BE DEEMED TO BE A REFUND OF AN
OVERPAYMENT OF TAX AS PROVIDED IN SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
§ 2. This act shall take effect immediately.
PART Z
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (ll) 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.
§ 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
S. 8309--A 58
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
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),
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 energy 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
S. 8309--A 59
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
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, 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 first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, beginning at least 90 days after the date this act shall have
become a law and shall apply to sales made on or after such date.
PART AA
Section 1. Subdivisions (b) and (c) of section 45 of the tax law, as
added by section 1 of part OO of chapter 59 of the laws of 2022, are
amended to read as follows:
(b) Allocation of credit. The aggregate amount of tax credits allowed
under this section, subdivision fifty-five of section two hundred ten-B
and subsection (nnn) of section six hundred six of this chapter in any
taxable year shall be five million dollars. Such credit shall be allo-
cated by the department of economic development in order of priority
based upon the date of filing an application for allocation of digital
gaming media production credit with such office. AN APPLICANT SHALL
SUBMIT AN ANNUAL APPLICATION WHICH SHALL INCLUDE ALL QUALIFIED DIGITAL
GAMING MEDIA PRODUCTIONS FOR THE TAXABLE YEAR ALONG WITH AN ESTIMATE OF
THE DIGITAL GAMING MEDIA PRODUCTION COSTS. THE APPLICATION CAN BE
SUBMITTED NO EARLIER THAN NINETY DAYS PRIOR TO THE FIRST DAY OF THE
APPLICABLE TAXABLE YEAR. If the total amount of allocated credits
applied for in any particular year exceeds the aggregate amount of tax
credits allowed for such year under this section, such excess shall be
S. 8309--A 60
treated as having been applied for on the first day of the subsequent
taxable year.
(c) Definitions. As used in this section:
(1) "Qualified digital gaming media production" means: (i) a website,
the digital media production costs of which are paid or incurred predo-
minately in connection with (A) video simulation, animation, text,
audio, graphics or similar gaming related property embodied in digital
format, and (B) interactive features of digital gaming (e.g., links,
message boards, communities or content manipulation); (ii) video or
interactive games produced primarily for distribution over the internet,
wireless network or successors thereto; and (iii) animation, simulation
or embedded graphics digital gaming related software intended for
commercial distribution regardless of medium; provided, however, that
the qualified digital game development media productions described in
subparagraphs (i) through (iii) of this paragraph must have digital
media production costs equal to or in excess of [one hundred] FIFTY
thousand dollars per production. A qualified digital gaming media
production does not include a website, video, interactive game or soft-
ware that is used predominately for: electronic commerce (retail or
wholesale purposes other than the sale of video interactive games),
gambling (including activities regulated by a New York gaming agency),
or political advocacy purposes.
(2) "Digital gaming media production costs" means any costs for wages
[or salaries] paid to individuals, [other than actors or writers,]
directly employed for services performed by those individuals directly
[and predominantly] in the creation of a digital gaming media production
or productions. [Up to one hundred thousand dollars in wages and sala-
ries paid to such employees, other than actors and writers, directly
employed shall be used in the calculation of this credit.] Digital
gaming media production costs include but shall not be limited to
payments for services performed directly [and predominantly] in the
development (including concept creation), [design,] production (includ-
ing concept creation), design, production (including testing), editing
(including encoding) and compositing (including the integration of
digital files for interaction by end users) of digital gaming media.
Digital gaming media production costs shall not include expenses
incurred for the distribution, marketing, promotion, or advertising
content generated by end users, other costs not directly [and predomi-
nantly] related to the creation, production or modification of digital
gaming media or costs used by the taxpayer as a basis of the calculation
of any other tax credit allowed under this chapter. In addition, [sala-
ries or other income distribution] WAGES related to the creation of
digital gaming media for any person who PREDOMINATELY serves in A CORPO-
RATE CAPACITY IN the role of chief executive officer, chief financial
officer, president, treasurer or similar CORPORATE position AND WHO IS
NOT DIRECTLY ENGAGED IN SERVICES RELATED TO THE CREATION OF A DIGITAL
GAMING MEDIA PRODUCTION OR PRODUCTIONS shall not be included as digital
gaming media production costs if the digital gaming media production
entity has more then ten employees. [Salaries or other income] WAGES
PAID to a person serving in such a role for the digital gaming media
production entity shall also not be included if the person was employed
by a related person of the digital gaming media production entity within
sixty months of the date the digital gaming media production entity
applied for the tax credit certificate described in subdivision (d) of
this section. For purposes of the preceding sentence, a related person
shall have the same meaning as the term "related person" in section four
S. 8309--A 61
hundred sixty-five of the internal revenue code. [Furthermore, any
income or other distribution to any individual including, but not limit-
ed to, licensing or royalty fees, who holds an ownership interest in a
digital gaming media production entity, whether or not such individual
is serving in the role of chief executive officer, chief financial offi-
cer, president, treasurer or similar position for such an entity, shall
not be included as digital gaming media production costs. Up to four
million dollars in qualified digital gaming media production costs per
production shall be used in the calculation of this credit.] Digital
gaming media production costs shall not include those costs used by the
taxpayer or another taxpayer as the basis calculation of any other tax
credit allowed under this chapter.
(3) "Qualified digital gaming media production costs" means digital
gaming media production costs only to the extent such costs are attrib-
utable to the use of property or the performance of services by any
persons within the state directly [and predominantly] in the creation,
production or modification of digital gaming related media. [Such total
production costs incurred and paid in this state shall be equal to or
exceed seventy-five percent of total cost of an eligible production
incurred and paid within and without this state.]
(4) "Digital gaming media production entity" means a corporation,
partnership, limited partnership or other entity or individual engaged
in qualified digital game development media production.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2023 and before January 1, 2028.
PART BB
Section 1. Subdivision (a) of section 1166-b of the tax law, as added
by section 2 of part WW of chapter 59 of the laws of 2019, is amended
and a new subdivision (d) is added to read as follows:
(a) In addition to the tax imposed under section eleven hundred sixty
of this article and in addition to any tax imposed under any other arti-
cle of this chapter, there is hereby imposed and there shall be paid a
tax at the rate of six percent upon the receipts from every rental of a
passenger car that is not subject to the tax described in section eleven
hundred sixty-six-a of this article AND NOT OTHERWISE EXEMPT PURSUANT TO
SUBDIVISION (D) OF THIS SECTION, but which is a retail sale of such
passenger car within the state.
(D) THE TRANSFER OF POSSESSION OF A MOTOR VEHICLE FOR A CONSIDERATION
SHALL NOT BE CONSIDERED A RENTAL FOR PURPOSES OF THIS SECTION IF SUCH
TRANSFER IS OPERATED BY A CAR-SHARING ORGANIZATION WHICH PRIMARILY
ENGAGES IN SUCH OPERATION OUTSIDE OF THE METROPOLITAN COMMUTER TRANSPOR-
TATION DISTRICT WHERE IT SELLS SERVICE. FOR PURPOSES OF THIS SECTION, A
"CAR-SHARING ORGANIZATION" IS AN ORGANIZATION DESCRIBED IN PARAGRAPH
FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED SIXTEEN OF THIS CHAP-
TER AND OFFERS AN ALTERNATIVE MEANS TO CAR OWNERSHIP UNDER WHICH THE
MEMBERS OF SUCH ENTITY ARE PERMITTED TO USE A MOTOR VEHICLE FOR A
CONSIDERATION. IN ADDITION, TO THE EXTENT SUCH SERVICES HAVE ALREADY
BEEN OR WILL BE SUBJECT TO THE TAX UNDER THIS SECTION FOR A USE OF A
PASSENGER CAR, A PERSON WHO USED SUCH A PASSENGER CAR AS A MEMBER OF
SUCH CAR-SHARING ORGANIZATION SHALL BE EXEMPT FROM SUCH USE TAX.
§ 2. This act shall take effect June 1, 2024.
PART CC
S. 8309--A 62
Section 1. Subsection (e-1) of section 606 of the tax law, as added by
section 1 of part U of chapter 62 of the laws of 2006, paragraph 2 as
amended by chapter 532 of the laws of 2007, paragraph 3 as added and
paragraph 4 as renumbered by section 4 of part N of chapter 61 of the
laws of 2006, is amended to read as follows:
(e-1) Volunteer firefighters' and ambulance workers' credit. (1) For
taxable years beginning on and after January first, two thousand seven
AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, a resident taxpayer
who serves as an active volunteer firefighter as defined in subdivision
one of section two hundred fifteen of the general municipal law or as a
volunteer ambulance worker as defined in subdivision fourteen of section
two hundred nineteen-k of the general municipal law shall be allowed a
credit against the tax imposed by this article equal to two hundred
dollars. FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
THOUSAND TWENTY-FOUR, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUN-
TEER FIREFIGHTER AS DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED
FIFTEEN OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE WORKER
AS DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF
THE GENERAL MUNICIPAL LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE EQUAL TO EIGHT HUNDRED DOLLARS. In order to
receive this credit a volunteer firefighter or volunteer ambulance work-
er must have been active for the entire taxable year for which the cred-
it is sought.
(2) If a taxpayer receives a real property tax exemption relating to
such service under title two of article four of the real property tax
law, such taxpayer shall not be eligible for this credit; provided,
however (A) if the taxpayer receives such real property tax exemption in
the two thousand seven taxable year as a result of making application
therefor in a prior year or (B) if the taxpayer notifies his or her
assessor in writing by December thirty-first, two thousand seven of the
taxpayer's intent to discontinue such real property tax exemption by not
re-applying for such real property tax exemption by the next taxable
status date, such taxpayer shall be eligible for this credit for the two
thousand seven taxable year.
(3) In the case of [a husband and wife] SPOUSES who file a joint
return and who both individually qualify for the credit under this
subsection FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
THOUSAND SEVEN AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, the
amount of the credit allowed shall be four hundred DOLLARS. FOR TAXABLE
YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR,
THE AMOUNT OF THE CREDIT SHALL BE SIXTEEN HUNDRED dollars.
(4) 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.
§ 2. This act shall take effect immediately.
PART DD
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:
S. 8309--A 63
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 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% of
excess over $5,000,000
$25,000,000
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 $18,252 PLUS 6.85% OF EXCESS
$2,155,350 OVER $323,200
OVER $2,155,350 BUT NOT OVER $143,754 PLUS 9.65% OF EXCESS
5,000,000 OVER $2,155,350
OVER $5,000,000 BUT NOT OVER $418,263 PLUS 10.80% OF EXCESS
$25,000,000 OVER $5,000,000
OVER $25,000,000 $2,578,263 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
S. 8309--A 64
$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
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%
of excess over $5,000,000
$25,000,000
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 $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 10.80% OF EXCESS OVER
$25,000,000 $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
S. 8309--A 65
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
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%
of excess over
$25,000,000 $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 $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
S. 8309--A 66
OVER $5,000,000 BUT NOT OVER $449,929 PLUS 10.80% OF EXCESS OVER
$25,000,000 $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:
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 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 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) 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
S. 8309--A 67
(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 [10.90] 11.40 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.
(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] 11.40 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.
S. 8309--A 68
(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 $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] 11.40 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.
§ 5. This act shall take effect immediately.
PART EE
Section 1. This act shall be known and may be cited as the "local
journalism sustainability act".
§ 2. The tax law is amended by adding a new section 24-d to read as
follows:
§ 24-D. PAYROLL CREDIT FOR COMPENSATION OF JOURNALISTS. (A) IN GENER-
AL. AN ELIGIBLE NEWS JOURNALIST EMPLOYER WHICH IS SUBJECT TO TAX UNDER
ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER SHALL BE ALLOWED A CREDIT
AGAINST SUCH TAX, TO BE COMPUTED AS PROVIDED IN THIS SECTION, FOR EACH
CALENDAR QUARTER AN AMOUNT EQUAL TO THE APPLICABLE PERCENTAGE OF WAGES
PAID BY SUCH EMPLOYER TO NEWS JOURNALISTS FOR SUCH CALENDAR QUARTER.
(B) LIMITATIONS. (1) THE AMOUNT OF WAGES PAID WITH RESPECT TO ANY
INDIVIDUAL WHICH MAY BE TAKEN INTO ACCOUNT UNDER SUBDIVISION (A) OF THIS
SECTION DURING ANY CALENDAR QUARTER BY THE ELIGIBLE NEWS JOURNALIST
EMPLOYER SHALL NOT EXCEED TWELVE THOUSAND FIVE HUNDRED DOLLARS. CREDIT
IS ALLOWED FOR INDIVIDUALS PAID IN EXCESS OF THIS AMOUNT BUT SHALL BE
S. 8309--A 69
LIMITED TO A PORTION OF THE WAGES PAID UP TO TWELVE THOUSAND FIVE
HUNDRED DOLLARS PER QUARTER.
(2) THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO THE FIRST FOUR
CALENDAR QUARTERS BEGINNING AFTER THE EFFECTIVE DATE OF THIS SECTION.
(3) THIS SECTION SHALL NOT APPLY WITH RESPECT TO ANY ELIGIBLE NEWS
JOURNALIST EMPLOYER FOR ANY CALENDAR QUARTER IF SUCH EMPLOYER ELECTS (AT
SUCH TIME AND IN SUCH MANNER AS THE COMMISSIONER MAY PRESCRIBE) NOT TO
HAVE THIS SECTION APPLY.
(4) ANY WAGES TAKEN INTO ACCOUNT IN DETERMINING THE CREDIT ALLOWED
UNDER THIS SECTION SHALL NOT BE TAKEN INTO ACCOUNT FOR PURPOSES OF
DETERMINING ANY OTHER CREDIT ALLOWED UNDER THIS CHAPTER.
(5) THE CREDIT ALLOWABLE UNDER THIS SECTION SHALL BE ALLOWABLE FOR A
PERIOD OF ONE YEAR FROM THE EFFECTIVE DATE OF THIS SECTION. NO CREDIT
SHALL BE ALLOWED UNDER THIS SECTION FOR ANY AMOUNT PAID OR INCURRED BY
THE TAXPAYER IN A TAXABLE YEAR COMMENCING AFTER THE CLOSE OF THE ONE-
YEAR PERIOD. NO CREDIT SHALL BE ALLOWED UNDER THIS SECTION FOR ANY
PORTION OF AN AMOUNT PAID OR INCURRED BY THE TAXPAYER IN A TAXABLE YEAR
FOR ANY WAGES THAT EXTEND BEYOND THE CLOSE OF THE ONE-YEAR PERIOD BEGIN-
NING ON THE EFFECTIVE DATE OF THIS SECTION.
(C) DEFINITIONS. AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
(1) "APPLICABLE PERCENTAGE" MEANS FIFTY PERCENT.
(2) (A) "ELIGIBLE NEWS JOURNALIST EMPLOYER" MEANS, WITH RESPECT TO ANY
CALENDAR QUARTER, ANY EMPLOYER WHICH: (I) IS A QUALIFYING PUBLICATION OR
A QUALIFYING BROADCAST STATION; (II) EMPLOYS NEWS JOURNALISTS; AND (III)
EMPLOYS A TOTAL OF ONE HUNDRED EMPLOYEES OR FEWER.
(B) ALL PERSONS TREATED AS A SINGLE EMPLOYER UNDER SUBSECTION (A) OR
(B) OF SECTION 52 OF THE INTERNAL REVENUE CODE OF 1986, OR SUBSECTION
(M) OR (O) OF SECTION 414 OF SUCH CODE, SHALL BE TREATED AS ONE EMPLOYER
FOR PURPOSES OF THIS PARAGRAPH; PROVIDED THAT EACH FCC LICENSED BROAD-
CAST STATION OR QUALIFYING PUBLICATION WHICH SERVES A SEPARATE MARKET
SHALL BE TREATED AS A SEPARATE AND SINGLE NEWS JOURNALIST EMPLOYER FOR
THE PURPOSES OF THIS TAX CREDIT.
(3) (A) "QUALIFYING BROADCAST STATION" MEANS, WITH RESPECT TO ANY
CALENDAR QUARTER, ANY EMPLOYER WHICH:
(I) PROVIDES LOCAL COMMUNITY NEWS, WHICH IS BROADCAST DURING THE
CALENDAR QUARTER AND HAS BEEN BROADCAST DURING EACH OF THE FOUR CALENDAR
QUARTERS PRECEDING SUCH CALENDAR QUARTER;
(II) OWNS OR OPERATES A BROADCAST STATION, AS DEFINED BY SECTION THREE
OF THE FEDERAL COMMUNICATIONS ACT OF 1934;
(III) IS NOT A DISQUALIFIED ORGANIZATION;
(IV) DID NOT DERIVE MORE THAN FIFTY PERCENT OF ITS GROSS RECEIPTS FOR
SUCH CALENDAR QUARTER FROM DISQUALIFIED ORGANIZATIONS; AND
(V) DISCLOSES ITS OWNERSHIP TO THE PUBLIC AT SUCH TIMES AND IN SUCH
MANNER AS IDENTIFIED BY THE COMMISSIONER.
(B) FOR PURPOSES OF THIS PARAGRAPH EACH FCC LICENSED BROADCAST STATION
SERVING A SEPARATE MARKET SHALL BE TREATED AS A SEPARATE AND SINGLE NEWS
JOURNALIST EMPLOYER.
(4) "NEWS JOURNALIST" MEANS, WITH RESPECT TO ANY ELIGIBLE NEWS JOUR-
NALIST FOR ANY CALENDAR QUARTER, ANY FULL TIME EMPLOYEE WHO (A) PROVIDES
QUALIFIED SERVICES FOR AN AVERAGE OF NOT LESS THAN THIRTY HOURS PER WEEK
FOR EACH WEEK DURING WHICH SUCH EMPLOYEE IS EMPLOYED BY THE ELIGIBLE
NEWS JOURNALIST EMPLOYER DURING THE CALENDAR QUARTER, AND (B) RESIDES
WITHIN THE DESIGNATED BROADCAST MARKET OR FIFTY MILES OF THE LOCAL
COMMUNITY WITH RESPECT TO THE QUALIFYING PUBLICATION OR QUALIFYING
S. 8309--A 70
BROADCAST STATION WITH RESPECT TO WHICH THE QUALIFIED SERVICES ARE
PROVIDED.
(5) "QUALIFIED SERVICES" MEANS SERVICES WHICH CONSIST OF GATHERING,
PREPARING, DIRECTING THE RECORDING OF, PRODUCING, COLLECTING, PHOTO-
GRAPHING, RECORDING, WRITING, EDITING, REPORTING, PRESENTING OR
PUBLISHING ORIGINAL NEWS FOR DISSEMINATION TO THE LOCAL COMMUNITY.
(6) "QUALIFYING PUBLICATION" MEANS, WITH RESPECT TO ANY CALENDAR QUAR-
TER, ANY PRINT OR DIGITAL PUBLICATION:
(A) WHICH PROVIDES LOCAL COMMUNITY NEWS, WHICH IS PUBLISHED DURING THE
CALENDAR QUARTER AND HAS BEEN PUBLISHED DURING EACH OF THE FOUR CALENDAR
QUARTERS PRECEDING SUCH CALENDAR QUARTER;
(B) IS NOT A DISQUALIFIED ORGANIZATION;
(C) DID NOT DERIVE MORE THAN FIFTY PERCENT OF ITS GROSS RECEIPTS FOR
SUCH CALENDAR QUARTER FROM DISQUALIFIED ORGANIZATIONS;
(D) WHICH IS COVERED BY MEDIA LIABILITY INSURANCE FOR SUCH CALENDAR
QUARTER; AND
(E) WHICH PUBLISHES THE OWNER'S NAME PURSUANT TO SECTION THREE HUNDRED
THIRTY OF THE GENERAL BUSINESS LAW, PROVIDED THAT A DIGITAL PUBLICATION
SHALL PUBLISH THE INFORMATION REQUIRED BY SUCH SECTION ON THE WEBSITE OF
SUCH PUBLICATION.
(7) (A) "LOCAL COMMUNITY" MEANS, WITH RESPECT TO ANY QUALIFYING PUBLI-
CATION, A GEOGRAPHICALLY CONTIGUOUS AREA THAT DOES NOT EXCEED THE BOUND-
ARIES OF:
(I) THE METROPOLITAN OR MICROPOLITAN STATISTICAL AREA, AS DEFINED BY
THE FEDERAL OFFICE OF MANAGEMENT AND BUDGET, IN WHICH THE QUALIFYING
PUBLICATION IS PRIMARILY DISTRIBUTED;
(II) IF SUCH QUALIFYING PUBLICATION IS NOT PRIMARILY DISTRIBUTED IN A
METROPOLITAN OR MICROPOLITAN STATISTICAL AREA, THE COUNTY IN WHICH SUCH
QUALIFYING PUBLICATION IS PRIMARILY DISTRIBUTED; OR
(III) IF SUCH QUALIFYING PUBLICATION IS NOT PRIMARILY DISTRIBUTED IN A
METROPOLITAN OR MICROPOLITAN STATISTICAL AREA OR A COUNTY, THE STATE.
(B) A DIGITAL PUBLICATION SHALL BE CONSIDERED TO BE PRIMARILY DISTRIB-
UTED IN THE AREA WHERE SUCH PUBLICATION IS INTENDED TO BE PRIMARILY
CONSUMED.
(8) "DISQUALIFIED ORGANIZATION" MEANS:
(A) ANY ORGANIZATION DESCRIBED IN SECTION 501(C)(4) OF THE INTERNAL
REVENUE CODE AND EXEMPT FROM TAX UNDER SECTION 501(A) OF SUCH CODE;
(B) ANY ORGANIZATION DESCRIBED IN SECTION 527 OF THE INTERNAL REVENUE
CODE; OR
(C) ANY ORGANIZATION THAT IS CONTROLLED, DIRECTLY OR INDIRECTLY, BY
ONE OR MORE ORGANIZATIONS DESCRIBED IN SUBPARAGRAPH (A) OR (B) OF THIS
PARAGRAPH.
(D) MAXIMUM AMOUNT OF CREDITS. THE MAXIMUM AMOUNT OF TAX CREDITS
ALLOWED UNDER THIS SECTION, SUBDIVISION SIXTY OF SECTION TWO HUNDRED
TEN-B AND SUBSECTION (W) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER IN
ANY CALENDAR YEAR SHALL BE TWO HUNDRED THOUSAND DOLLARS PER ELIGIBLE
NEWS JOURNALIST EMPLOYER. THE MAXIMUM AMOUNT OF TAX CREDITS ALLOWED
UNDER THIS SECTION, SUBDIVISION SIXTY OF SECTION TWO HUNDRED TEN-B AND
SUBSECTION (W) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER FOR ALL
TAXPAYERS IN THE STATE IS TWENTY MILLION DOLLARS.
(E) ADMINISTRATION. THE COMMISSIONER SHALL ISSUE SUCH FORMS,
INSTRUCTIONS, REGULATIONS, AND GUIDANCE AS ARE NECESSARY:
(1) TO ALLOW THE ADVANCE PAYMENT OF THE CREDIT UNDER SUBDIVISION (A)
OF THIS SECTION, SUBJECT TO THE LIMITATIONS PROVIDED IN THIS SECTION,
BASED ON SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE;
S. 8309--A 71
(2) TO PROVIDE FOR THE RECONCILIATION OF SUCH ADVANCE PAYMENT WITH THE
AMOUNT ADVANCED AT THE TIME OF FILING THE RETURN OF TAX FOR THE APPLICA-
BLE CALENDAR QUARTER OR TAXABLE YEAR; AND
(3) WITH RESPECT TO THE APPLICATION OF THE CREDIT UNDER SUBDIVISION
(A) OF THIS SECTION TO THIRD-PARTY PAYORS (INCLUDING PROFESSIONAL
EMPLOYER ORGANIZATIONS, CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS,
OR AGENTS UNDER SECTION 3504 OF THE INTERNAL REVENUE CODE OF 1986),
INCLUDING REGULATIONS OR GUIDANCE ALLOWING SUCH PAYORS TO SUBMIT
DOCUMENTATION NECESSARY TO SUBSTANTIATE THE ELIGIBLE EMPLOYER STATUS OF
EMPLOYERS THAT USE SUCH PAYORS.
(F) TREATMENT OF DEPOSITS. THE COMMISSIONER SHALL WAIVE ANY PENALTY
UNDER THIS CHAPTER FOR ANY FAILURE TO MAKE A DEPOSIT OF ANY APPLICABLE
EMPLOYMENT TAXES IF THE COMMISSIONER DETERMINES THAT SUCH FAILURE WAS
DUE TO THE REASONABLE ANTICIPATION OF THE CREDIT ALLOWED UNDER THIS
SECTION.
(G) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9-A: SECTION 210-B: SUBDIVISION 60.
(2) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (W).
§ 3. Section 210-B of the tax law is amended by adding a new subdivi-
sion 60 to read as follows:
60. PAYROLL CREDIT FOR COMPENSATION OF JOURNALISTS. (A) ALLOWANCE OF
CREDIT. A TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION TWENTY-FOUR-D OF
THIS CHAPTER SHALL BE ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN
SUCH SECTION AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY 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; PROVIDED, HOWEVER, THAT IF THE
AMOUNT OF THE CREDIT ALLOWABLE 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, THE EXCESS SHALL BE TREAT-
ED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE
WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER;
AND PROVIDED, FURTHER, THAT THE PROVISIONS OF SUBSECTION (C) OF SECTION
ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST
SHALL BE PAID THEREON.
§ 4. Section 606 of the tax law is amended by adding a new subsection
(w) to read as follows:
(W) PAYROLL CREDIT FOR COMPENSATION OF JOURNALISTS. (1) ALLOWANCE OF
CREDIT. A TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION TWENTY-FOUR-D OF
THIS CHAPTER SHALL BE ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN
SUCH SECTION AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER
THIS SUBSECTION FOR ANY 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 AS PROVIDED IN SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE; PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
§ 5. 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) PAYROLL CREDIT FOR AMOUNT OF CREDIT FOR THE SUM OF
COMPENSATION OF JOURNALISTS PAYROLL CREDIT FOR COMPENSATION
UNDER SUBSECTION (W) OF JOURNALISTS UNDER SUBDIVISION
SIXTY OF SECTION
TWO HUNDRED TEN-B
S. 8309--A 72
§ 6. This act shall take effect immediately and shall apply to tax
years commencing on and after January 1, 2024; provided that:
(a) this act shall expire and be deemed repealed January 1, 2029; and
(b) the expiration and repeal of this act shall not affect the proc-
essing or allowance of any tax credit provided in this act for any tax
year commencing prior to January 1, 2029.
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
date.
PART FF
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 FIVE MILLION DOLLARS.
(E) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(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.
S. 8309--A 73
§ 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) A TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-NINE OF THIS CHAP-
TER, 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, 2024 and shall apply to taxa-
ble years beginning on and after January 1, 2024 and shall apply to
wages paid to individuals hired on and after such effective date and
shall expire and be deemed repealed December 31, 2026.
PART GG
Section 1. Subdivision (m) of section 301-a of the tax law, as added
by section 20 of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
(m) Special rate adjustment for certain vessels. Notwithstanding any
provision of this section to the contrary, the use of non-highway diesel
motor fuel in the engine of a vessel to propel such vessel shall be
subject to tax at the motor fuel and highway diesel motor fuel rate
provided for in this section, and shall be subject to the provisions of
section three hundred one-j of this article, including the adjustment
set forth in paragraph [four] THREE of subdivision (a) of such section
three hundred one-j. A credit or refund shall be available to the extent
tax paid on gallonage used to propel any such vessel exceeds the amount
of tax due based on the tax rate set forth herein. Provided, however,
that the commissioner shall require such documentary proof to qualify
for any credit or reimbursement provided hereunder as the commissioner
deems appropriate.
§ 2. Paragraph 3 of subdivision (f) and paragraph 4 of subdivision (g)
of section 301-a of the tax law are REPEALED.
S. 8309--A 74
§ 3. Subdivisions (a) and (d) of section 301-b of the tax law, subdi-
vision (a) as added by chapter 190 of the laws of 1990, paragraph 5 of
subdivision (a) as amended by section 3 of part E of chapter 59 of the
laws of 2012, paragraphs 6, 7 and 8 of subdivision (a) as added by
section 4 of part W-1 of chapter 109 of the laws of 2006, and subdivi-
sion (d) as amended by section 21 of part K of chapter 61 of the laws of
2011, are amended to read as follows:
(a) Products. (1) [Kerosene sold or used by a petroleum business which
is registered under article twelve-A of this chapter as a distributor of
diesel motor fuel so long as (i) such product has not been blended or
mixed with any other product constituting diesel motor fuel or motor
fuel or a residual petroleum product and (ii) such product is not used
by the petroleum business as fuel to operate a motor vehicle or sold by
such petroleum business to a consumer for use as fuel to operate a motor
vehicle.
(2) Kero-jet fuel (i) sold by a petroleum business which is registered
under article twelve-A of this chapter as a distributor of diesel motor
fuel to a consumer for use exclusively as jet aircraft fuel or to a
petroleum business registered under such article twelve-A as a "distrib-
utor of kero-jet fuel only" where such fixed base operator is engaged
solely in making or offering to make retail sales not in bulk of kero-
jet fuel directly into the fuel tank of an airplane for the purpose of
operating such airplane, (ii) used by a petroleum business, registered
under article twelve-A of this chapter as a distributor of diesel motor
fuel, exclusively as jet aircraft fuel, or (iii) sold at retail not in
bulk by a petroleum business registered under article twelve-A of this
chapter as a "distributor of kero-jet fuel only" where such fuel is
delivered directly into the fuel tank of a jet airplane for use in the
operation of such airplane.
(3)] Aviation gasoline, meeting the specifications set forth in Ameri-
can Standard Testing Material Specification D910 or Military Specifica-
tion MIL-G-5572, which is imported or caused to be imported into this
state by a petroleum business which is registered under article twelve-A
of this chapter as a distributor of motor fuel or produced, refined,
manufactured or compounded in this state by such a petroleum business.
[(4) Residual petroleum product sold by a petroleum business regis-
tered under this article as a residual petroleum product business if
such product is sold by such petroleum business to a consumer for use
exclusively as bunker fuel for vessels or if such product is used by
such petroleum business exclusively as bunker fuel in its own vessels.
(5)] (2) Liquefied petroleum gases, such as butane, ethane or propane.
[(6)] (3) E85 imported or caused to be imported into this state or
produced, refined, manufactured or compounded in this state by a petro-
leum business registered under article twelve-A of this chapter, as a
distributor of motor fuel, and then sold by such petroleum business and
delivered to a filling station and placed in a storage tank of such
filling station for such E85 to be dispensed directly into a motor vehi-
cle for use in the operation of such vehicle.
[(7)] (i) Partial B20 exemption. B20 imported or caused to be imported
into this state or produced, refined, manufactured or compounded in this
state by a petroleum business registered under article twelve-A of this
chapter, as a distributor of diesel motor fuel, and then sold by such
petroleum business.
(ii) Calculation of partial exemption. The amount of the partial
exemption under this paragraph shall be determined by multiplying the
S. 8309--A 75
quantity of B20 times twenty percent of the applicable taxes otherwise
imposed by this article on such fuel.
[(8)] (4) CNG or hydrogen.
(d) Sales to consumers for heating purposes. [(1)] Total residential
heating exemption. Non-highway diesel motor fuel sold by a petroleum
business registered under article twelve-A of this chapter as a distrib-
utor of diesel motor fuel or residual petroleum product sold by a petro-
leum business registered under this article as a residual petroleum
product business to the consumer exclusively for residential heating
purposes only if such non-highway diesel motor fuel is delivered into a
storage tank which is not equipped with a hose or other apparatus by
which such fuel can be dispensed into the fuel tank of a motor vehicle
and such storage tank is attached to the heating unit burning such fuel.
[(2) Partial non-residential heating exemption. (A) Non-highway diesel
motor fuel sold by a petroleum business registered under article
twelve-A of this chapter as a distributor of diesel motor fuel or resi-
dual petroleum product sold by a petroleum business registered under
this article as a residual petroleum product business to the consumer
exclusively for heating, other than residential heating purposes only if
such non-highway diesel motor fuel is delivered into a storage tank
which is not equipped with a hose or other apparatus by which such fuel
can be dispensed into the fuel tank of a motor vehicle and such storage
tank is attached to the heating unit burning such fuel (B) Calculation
of partial exemption. The partial exemption under this paragraph shall
be determined by multiplying the quantity of non-highway diesel motor
fuel and residual petroleum product eligible for the exemption times the
sum of the then current rate of the supplemental tax imposed by section
three hundred one-j of this article and forty-six percent of the then
current rate of the tax imposed by section three hundred one-a of this
article, with respect to the specific non-highway diesel motor fuel or
residual petroleum product rate, as the case may be.]
§ 4. The subdivision heading and paragraph 1 of subdivision (c) of
section 301-b of the tax law, as added by chapter 190 of the laws of
1990, are amended to read as follows:
Sales to [New York state and] the federal government. (1) Motor fuel
imported or caused to be imported into this state or produced, refined,
manufactured or compounded in this state by a petroleum business regis-
tered under article twelve-A of this chapter, as a distributor of motor
fuel, and then sold by such petroleum business to an organization
described in paragraph [one or] two of subdivision (a) of section eleven
hundred sixteen of this chapter where such motor fuel is used by such
organization for its own use or consumption.
§ 5. The opening paragraph and subdivisions (a) and (b) of section
301-c of the tax law, the opening paragraph as amended by section 2 of
part T of chapter 59 of the laws of 2022, subdivision (a) as amended by
section 23 of part K of chapter 61 of the laws of 2011, and subdivision
(b) as amended by chapter 330 of the laws of 1991, are amended to read
as follows:
A subsequent purchaser shall be eligible for reimbursement of tax with
respect to the following gallonage, subsequently sold by such purchaser
in accordance with subdivision (a), (b), (e), (h), [(j), (k), (n) or
(o)] (I), (K) OR (L) of this section or used by such purchaser in
accordance with subdivision (c), (d), (f), (g), [(i), (l), (m)] (J) or
(q) of this section, which gallonage has been included in the measure of
the tax imposed by this article on a petroleum business:
S. 8309--A 76
(a) [Non-highway Diesel motor fuel used for heating purposes. (1)]
Total residential heating reimbursement. Non-highway Diesel motor fuel
purchased in this state and sold by such purchaser to a consumer for use
exclusively for residential heating purposes but only where (i) such
non-highway diesel motor fuel is delivered into a storage tank which is
not equipped with a hose or other apparatus by which such non-highway
Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle
and such storage tank is attached to the heating unit burning such non-
highway Diesel motor fuel, (ii) the tax imposed pursuant to this article
has been paid with respect to such non-highway diesel motor fuel and the
entire amount of such tax has been absorbed by such purchaser, and (iii)
such purchaser possesses documentary proof satisfactory to the commis-
sioner evidencing the absorption by it of the entire amount of the tax
imposed pursuant to this article. Provided, however, that the commis-
sioner is authorized, in the event that the commissioner determines that
it would not threaten the integrity of the administration and enforce-
ment of the tax imposed by this article, to provide a reimbursement with
respect to a retail sale to a consumer for residential heating purposes
of less than ten gallons of non-highway diesel motor fuel provided such
fuel is not dispensed into the tank of a motor vehicle.
[(2) Partial non-residential heating reimbursement. (A) Non-highway
Diesel motor fuel purchased in this state and sold by such purchaser to
a consumer for use exclusively for heating, other than for residential
heating purposes, but only where (i) such non-highway diesel motor fuel
is delivered into a storage tank which is not equipped with a hose or
other apparatus by which such non-highway Diesel motor fuel can be
dispensed into the fuel tank of a motor vehicle and such storage tank is
attached to the heating unit burning such non-highway Diesel motor fuel,
(ii) the tax imposed pursuant to this article has been paid with respect
to such non-highway diesel motor fuel and the entire amount of such tax
has been absorbed by such purchaser, and (iii) such purchaser possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of the tax imposed pursuant to
this article.
(B) Calculation of partial reimbursement. Notwithstanding any other
provision of this article, the amount of the reimbursement under this
paragraph shall be determined by multiplying the quantity of non-highway
diesel motor fuel eligible for the reimbursement times the sum of the
then current rate of the supplemental tax imposed by section three
hundred one-j of this article and forty-six percent of the then current
rate of the tax imposed by section three hundred one-a of this article,
with respect to the non-highway diesel motor fuel rate, as the case may
be.]
(b) Sales to [New York state and] the federal government. Motor fuel
and diesel motor fuel purchased in this state and sold by such purchaser
in this state to an organization described in paragraph [one or] two of
subdivision (a) of section eleven hundred sixteen of this chapter where
(i) such motor fuel or diesel motor fuel is for such organization's own
use or consumption, (ii) the tax imposed pursuant to this article has
been paid with respect to such motor fuel or diesel motor fuel and the
entire amount of such tax has been absorbed by such purchaser and, (iii)
such purchaser possesses documentary proof satisfactory to the commis-
sioner of taxation and finance evidencing the absorption by it of the
entire amount of the tax imposed pursuant to this article. Provided,
however, that the commissioner [of taxation and finance] shall require
such documentary proof to qualify for any reimbursement of tax provided
S. 8309--A 77
by this section as the commissioner deems appropriate, including the
expansion of any certification required pursuant to section two hundred
eighty-five-a or two hundred eighty-five-b of this chapter to cover the
taxes imposed pursuant to this article.
§ 6. The opening paragraph of section 301-c of the tax law, as amended
by section 3 of part T of chapter 59 of the laws of 2022, is amended to
read as follows:
A subsequent purchaser shall be eligible for reimbursement of tax with
respect to the following gallonage, subsequently sold by such purchaser
in accordance with subdivision (a), (b), (e), (h), [(j)] or [(k)] (I) of
this section or used by such purchaser in accordance with subdivision
(c), (d), (f), (g), [(i), (l), (m)] (J) or (q) of this section, which
gallonage has been included in the measure of the tax imposed by this
article on a petroleum business:
§ 7. Subdivisions (i), (j) and (l) of section 301-c of the tax law are
REPEALED.
§ 8. Subdivisions (k), (m), (n), (o) and (p) of section 301-c of the
tax law are relettered subdivisions (i), (j), (k), (l) and (m).
§ 9. Section 301-d of the tax law is REPEALED.
§ 10. Subdivision (f) of section 301-e of the tax law is REPEALED.
§ 11. Subdivision (a) of section 301-j of the tax law, as amended by
chapter 309 of the laws of 1996, paragraphs 1, 2, 3 and 4 as amended by
section 29 of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
(a) Imposition of tax. (1) In addition to the taxes imposed by
sections three hundred one-a and three hundred one-e of this article,
there is hereby imposed upon every petroleum business subject to tax
imposed under section three hundred one-a of this article and every
aviation fuel business subject to the aviation gasoline component of the
tax imposed under section three hundred one-e of this article, a supple-
mental monthly tax for each or any part of a taxable month at a rate of
six and eight-tenths cents per gallon with respect to the products
included in each component of the taxes imposed by such section three
hundred one-a and the aviation gasoline component of the tax imposed by
such section three hundred one-e of this article.
(2) [Provided, however, "commercial gallonage," as such term is
defined in subdivision (k) of section three hundred of this article,
shall be exempt from the measure of the tax imposed under this section.
(3)] Provided, further, "railroad diesel," as such term is defined in
subdivision (l) of section three hundred of this article, shall be
exempt from the measure of the tax imposed under this section.
[(4)] (3) Provided, further, a separate per gallon rate shall apply
with respect to highway diesel motor fuel. Such rate shall be determined
by taking the adjusted rate per gallon of tax imposed under paragraph
one of this subdivision as adjusted in accordance with paragraph [five]
FOUR of this subdivision and subtracting therefrom one and three-quar-
ters cents. Commencing January first, two thousand twelve, and each
January thereafter, the per gallon rate applicable to highway diesel
motor fuel shall be the adjusted rate under paragraph one of this subdi-
vision as adjusted in accordance with paragraph [five] FOUR of this
subdivision which commences on such date minus one and three-quarters
cents. The resulting rate under this paragraph shall be expressed in
hundredths of a cent.
[(5)] (4) Except as herein provided, the tax imposed under this
section shall be calculated in the same respective manner as the taxes
imposed by section three hundred one-a and section three hundred one-e
S. 8309--A 78
of this article. Except [for section three hundred one-d and except] as
otherwise provided in this section, all the provisions of this article
applicable to the taxes imposed by sections three hundred one-a and
three hundred one-e of this article, shall apply with respect to the
supplemental tax imposed by this section to the same extent as if it
were respectively imposed by such sections.
§ 12. Subparagraphs (ix) and (x) of paragraph 3 and paragraph 5 of
subdivision (c) of section 1105 of the tax law, subparagraph (ix) of
paragraph 3 as added by chapter 395 of the laws of 1998, subparagraph
(x) of paragraph 3 as added by section 1 of part FF of chapter 407 of
the laws of 1999, and paragraph 5 as amended by chapter 321 of the laws
of 2005, are amended to read as follows:
(ix) [such services rendered with respect to tangible property used or
consumed directly and predominantly in the production for sale of gas or
oil by manufacturing, processing, generating, assembling, refining,
mining, or extracting.
(x)] such services rendered with respect to property described in
paragraph twelve-a of subdivision (a) of section eleven hundred fifteen
of this article.
(5) Maintaining, servicing or repairing real property, property or
land, as such terms are defined in the real property tax law, whether
the services are performed in or outside of a building, as distinguished
from adding to or improving such real property, property or land, by a
capital improvement as such term capital improvement is defined in para-
graph nine of subdivision (b) of section eleven hundred one of this
article, but excluding (i) services rendered by an individual who is not
in a regular trade or business offering his services to the public, (ii)
[services rendered directly with respect to real property, property or
land used or consumed directly and predominantly in the production for
sale of gas or oil by manufacturing, processing, generating, assembling,
refining, mining, or extracting, (iii)] services rendered with respect
to real property, property or land used or consumed predominantly either
in the production of tangible personal property, for sale, by farming or
in a commercial horse boarding operation, or in both and [(iv)] (III)
services of removal of waste material from a facility regulated as a
transfer station or construction and demolition debris processing facil-
ity by the department of environmental conservation, provided that the
waste material to be removed was not generated by the facility.
§ 13. Subparagraph (xi) of paragraph 3 of subdivision (c) of section
1105 of the tax law is REPEALED.
§ 14. Paragraph 9 of subdivision (a) of section 1115 of the tax law is
REPEALED.
§ 15. Paragraphs 3 and 4 of subdivision (a) of section 1221 of the tax
law, paragraph 3 as amended by chapter 2 of the laws of 1995 and para-
graph 4 as added by chapter 93 of the laws of 1965 are amended and a new
paragraph 5 is added to read as follows:
(3) except in accordance with the provisions of section twenty-b of
the general city law, a tax upon gross incomes, gross operating incomes
or gross receipts of persons subject to taxation under the provisions of
section one hundred eighty-six-a or one hundred eighty-six-e of this
chapter, but this clause shall not be deemed to restrict the power to
tax persons not subject to taxation under such section of this chapter
who are otherwise subject to taxation under subdivision (a) of section
twelve hundred one, nor the power to provide for credits against any tax
imposed pursuant to such subdivision, nor to limit the rates of taxes
S. 8309--A 79
authorized to be imposed by such subdivision (a) of such section twelve
hundred one, [or]
(4) a tax upon interest or dividends received from a corporation by a
person referred to in this section[.], OR
(5) A TAX ON FUEL SOLD TO AN AIRLINE FOR USE IN ITS AIRPLANES.
§ 16. Section 1148 of the tax law is amended by adding a new subdivi-
sion (d) to read as follows:
(D) PROVIDED, HOWEVER, BEFORE SUCH FUNDS ARE DISTRIBUTED PURSUANT TO
SUBDIVISION (A) OF THIS SECTION, ANY REVENUE COLLECTED BY THE STATE,
FROM FUEL SOLD TO AN AIRLINE FOR USE IN ITS AIRPLANES, UNDER THE AUTHOR-
ITY GRANTED TO THE STATE BY THIS ARTICLE SHALL BE DEDICATED TO THE
AVIATION PURPOSE ACCOUNT OF THE DEDICATED HIGHWAY AND BRIDGE TRUST FUND,
PROVIDED THAT THE PORTION FOR THE AIRPORT OR AVIATION STATE PROGRAM
SHALL BE NO LESS THAN FORTY MILLION DOLLARS ANNUALLY, WITH THE REMAINING
REVENUE COLLECTED FROM SUCH TAXES BEING DEDICATED TO THE CAPITAL
PROJECTS FUND FOR AVIATION PURPOSES REQUIRED IN CONNECTION THEREWITH OF
AIRPORTS AND AVIATION FACILITIES, EQUIPMENT AND RELATED PROJECTS.
§ 17. Paragraph (ii) of subdivision (b) of section 1115 of the tax
law, as amended by section 30 of part Y of chapter 63 of the laws of
2000, is amended to read as follows:
(ii) [Gas, electricity] ELECTRICITY, refrigeration and steam, and
[gas,] electric, refrigeration and steam service of whatever nature for
use or consumption directly and exclusively in research and development
in the experimental or laboratory sense shall be exempt from the tax
imposed under subdivision (b) of section eleven hundred five and the
compensating use tax imposed under section eleven hundred ten of this
article. Such research and development shall not be deemed to include
the ordinary testing or inspection of materials or products for quality
control, efficiency surveys, management studies, consumer surveys,
advertising, promotions or research in connection with literary, histor-
ical or similar projects.
§ 18. Paragraph 1 of subdivision (c) of section 1115 of the tax law,
as amended by section 7 of part B of chapter 63 of the laws of 2000, is
amended to read as follows:
(1) [Fuel, gas, electricity] ELECTRICITY, refrigeration and steam, and
[gas,] electric, refrigeration and steam service of whatever nature for
use or consumption directly and exclusively in the production of tangi-
ble personal property, [gas,] electricity, refrigeration or steam, for
sale, by manufacturing, processing, assembling, generating, refining,
mining or extracting shall be exempt from the taxes imposed under subdi-
visions (a) and (b) of section eleven hundred five and the compensating
use tax imposed under section eleven hundred ten of this article.
§ 19. Subdivision (j) of section 1115 of the tax law, as amended by
section 41 of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
(j) The exemptions provided in this section shall not apply to the tax
required to be prepaid pursuant to the provisions of section eleven
hundred two of this article nor to the taxes imposed by sections eleven
hundred five and eleven hundred ten of this article with respect to
receipts from sales and uses of motor fuel or diesel motor fuel,[ except
that the exemptions provided in paragraphs nine and forty-two of subdi-
vision (a) of this section shall apply to the tax required to be prepaid
pursuant to the provisions of section eleven hundred two of this article
and to the taxes imposed by sections eleven hundred five and eleven
hundred ten of this article with respect to sales and uses of kero-jet
fuel,] CNG, hydrogen and E85, provided, however, the exemption allowed
S. 8309--A 80
for E85 shall be subject to the additional requirements provided in
section eleven hundred two of this article with respect to E85. The
exemption provided in subdivision (c) of this section shall apply to
sales and uses of non-highway diesel motor fuel but only if all of such
fuel is consumed other than on the public highways of this state. The
exemption provided in subdivision (c) of this section shall apply to
sales and uses of non-highway diesel motor fuel for use or consumption
either in the production for sale of tangible personal property by farm-
ing or in a commercial horse boarding operation, or in both but only if
all of such fuel is consumed other than on the public highways of this
state (except for the use of the public highways to reach adjacent farm-
lands or adjacent lands used in a commercial horse boarding operation,
or both).
§ 20. Subdivision (j) of section 1115 of the tax law, as amended by
section 41-a of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
(j) The exemptions provided in this section shall not apply to the tax
required to be prepaid pursuant to the provisions of section eleven
hundred two of this article nor to the taxes imposed by sections eleven
hundred five and eleven hundred ten of this article with respect to
receipts from sales and uses of motor fuel or diesel motor fuel[, except
that the exemption provided in paragraph nine of subdivision (a) of this
section shall apply to the tax required to be prepaid pursuant to the
provisions of section eleven hundred two of this article and to the
taxes imposed by sections eleven hundred five and eleven hundred ten of
this article with respect to sales and uses of kero-jet fuel]. The
exemption provided in subdivision (c) of this section shall apply to
sales and uses of non-highway diesel motor fuel but only if all of such
fuel is consumed other than on the public highways of this state. The
exemption provided in subdivision (c) of this section shall apply to
sales and uses of non-highway diesel motor fuel for use or consumption
either in the production for sale of tangible personal property by farm-
ing or in a commercial horse boarding operation, or in both but only if
all of such fuel is consumed other than on the public highways of this
state (except for the use of the public highways to reach adjacent farm-
lands or adjacent lands used in a commercial horse boarding operation,
or both).
§ 21. Subdivision (s) of section 1115 of the tax law, as added by
chapter 201 of the laws of 1995, is relettered subdivision (p).
§ 22. Subdivision (w) of section 1115 of the tax law, as added by
section 32 of part Y of chapter 63 of the laws of 2000, is amended to
read as follows:
(w) Receipts from the sale of [gas or] electricity or [gas or] elec-
tric service of whatever nature and consideration given or contracted to
be given for, or for the use of, [gas or] electricity or [gas or] elec-
tric service of whatever nature purchased for use or consumption direct-
ly and exclusively to provide [gas or] electric service of whatever
nature consisting of operating [a gas pipeline or gas distribution line
or] an electric transmission or distribution line [and ensuring the
necessary working pressure in an underground gas storage facility] shall
be exempt from sales and compensating use taxes imposed by this article.
Such exempt [gas or] electricity or [gas or] electric service of whatev-
er nature shall include, but shall not be limited to, such [gas or]
electricity or [gas or] electric service of whatever nature used or
consumed directly and exclusively to (1) [ensure necessary working pres-
sure in a gas pipeline used to transport, transmit or distribute gas,
S. 8309--A 81
(2) operate compressors used to transport, transmit or distribute gas
through such a gas pipeline or distribution line or used to ensure
necessary working pressure in such a storage facility, (3) operate heat-
ers to prevent gas in such a pipeline or distribution line from freez-
ing, (4) operate equipment which removes impurities and moisture from
gas in such a pipeline or distribution line, (5)] operate substations
and equipment related to electric transmission and distribution lines
such as transformers, capacitors, meters, switches, communication
devices and heating and cooling equipment, and [(6)] (2) ensure the
reliability of electricity or electric service transmitted or distrib-
uted through such lines, for example, by operating reserve capacity
machinery and equipment.
§ 23. Subdivision (k) of section 300 of the tax law, as amended by
section 17 of part K of chapter 61 of the laws of 2011, is amended to
read as follows:
(k) "Commercial gallonage" means gallonage (1) which is non-highway
diesel motor fuel or residual petroleum product, (2) [which is included
in the full measure of the non-highway diesel motor fuel component or
the residual petroleum product component of the tax imposed under
section three hundred one-a of this article, (3)] which does not (and
will not) qualify (A) [for the utility credit or reimbursement provided
for in section three hundred one-d of this article, (B)] as "manufactur-
ing gallonage", as such term is defined in subdivision (m) of this
section, [(C)] OR (B) for the not-for-profit organization exemption
provided for in subdivision (h) of section three hundred one-b of this
article, [or (D) for the heating exemption provided for in paragraph two
of subdivision (d) of section three hundred one-b of this article or the
heating reimbursement provided for in paragraph two of subdivision (a)
of section three hundred one-c of this article,] and [(4)] (3) which
will not be used nor has been used in the fuel tank connecting with the
engine of a vessel. No gallonage shall qualify as "commercial gallonage"
where such gallonage is eligible for the [(i) utility credit or
reimbursement under such section three hundred one-d of this article,
(ii) "manufacturing exemption" under paragraph three of subdivision (f)
of section three hundred one-a of this article, (iii)] not-for-profit
organization exemption under subdivision (h) of section three hundred
one-b of this article[, or (iv) heating exemption provided for in para-
graph two of subdivision (d) of section three hundred one-b of this
article or the heating reimbursement provided for in paragraph two of
subdivision (a) of section three hundred one-c of this article]. The
commissioner shall require such documentary proof to substantiate the
classification of product as "commercial gallonage" as the commissioner
deems appropriate.
§ 24. Paragraph 1 of subdivision (f) of section 301-b of the tax law,
as amended by section 21 of part K of chapter 61 of the laws of 2011, is
amended to read as follows:
(1) Residual petroleum product and non-highway diesel motor fuel sold
to an electric corporation, [as described in subdivision (a) of section
three hundred one-d of this article,] AS DEFINED IN SUBDIVISION THIRTEEN
OF SECTION TWO OF THE PUBLIC SERVICE LAW, SUBJECT TO THE SUPERVISION OF
THE DEPARTMENT OF PUBLIC SERVICE, which is registered with the depart-
ment as a petroleum business tax direct pay permittee, and used by such
electric corporation to fuel generators for the purpose of manufacturing
or producing electricity where such electric corporation provides a copy
of a direct pay permit authorized and issued by the commissioner, to the
petroleum business making such sale. If so registered, such corporation
S. 8309--A 82
shall be a taxpayer under this article and (i) such electric corporation
shall file a return monthly and pay the applicable tax under this arti-
cle, after the application of allowable credits, on all such purchases
directly to the commissioner, (ii) such electric corporation shall be
subject to all of the provisions of this article relating to the respon-
sibilities and liabilities of taxpayers under this article with respect
to such residual petroleum product and non-highway diesel motor fuel.
§ 25. This act shall take effect immediately and shall apply to taxa-
ble years commencing on or after the first of January next succeeding
the date on which it shall have become a law; provided, however, that:
(a) the amendments to paragraphs 6, 7 and 8 of subdivision (a) of
section 301-b made by section three of this act shall not affect the
repeal of such paragraphs and shall be deemed repealed therewith;
(b) the amendments to the opening paragraph of section 301-c of the
tax law made by section five of this act shall be subject to the expira-
tion and reversion of such paragraph pursuant to section 19 of part W-1
of chapter 109 of the laws of 2006, as amended, when upon such date the
provisions of section six of this act shall take effect;
(c) the amendments to subdivisions (k) and (l) of section 301-c of the
tax law made by section eight of this act shall not affect the repeal of
such subdivisions and shall be deemed repealed therewith; and
(d) the amendments to subdivision (j) of section 1115 of the tax law
made by section nineteen of this act shall be subject to the expiration
and reversion of such subdivision pursuant to section 19 of part W-1 of
chapter 109 of the laws of 2006, as amended, when upon such date the
provisions of section twenty of this act shall take effect.
PART HH
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 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, (ii) reduced by the credit permitted under subsection
(b) of this section.
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 THAT FOR TAXABLE YEARS BEGINNING IN
TWO THOUSAND TWENTY-FOUR AND THEREAFTER THE PERCENTAGE SHALL BE TWENTY-
FIVE PERCENT FOR TAXPAYERS WITH QUALIFYING CHILDREN AS DEFINED IN 26
U.S.C. § 152(C). 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-
S. 8309--A 83
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.
§ 2. Paragraph 1 of subsection (c-1) of section 606 of the tax law, as
amended by section 1 of part HH of chapter 56 of the laws of 2023, is
amended to read as follows:
(1) [A] FOR TAXABLE YEARS BEGINNING PRIOR TO JANUARY FIRST, TWO THOU-
SAND TWENTY-FOUR, A resident taxpayer shall be allowed a credit as
provided herein equal to the greater of one hundred dollars times the
number of qualifying children of the taxpayer or the applicable percent-
age of the child tax credit allowed the taxpayer under section twenty-
four of the internal revenue code for the same taxable year for each
qualifying child. Provided, however, in the case of a taxpayer whose
federal adjusted gross income exceeds the applicable threshold amount
set forth by section 24(b)(2) of the Internal Revenue Code, the credit
shall only be equal to the applicable percentage of the child tax credit
allowed the taxpayer under section 24 of the Internal Revenue Code for
each qualifying child. For the purposes of this subsection, a qualifying
child shall be a child who meets the definition of qualified child under
section 24(c) of the internal revenue code. The applicable percentage
shall be thirty-three percent. For purposes of this subsection, any
reference to section 24 of the Internal Revenue Code shall be a refer-
ence to such section as it existed immediately prior to the enactment of
Public Law 115-97.
§ 3. Section 606 of the tax law is amended by adding a new subsection
(c-2) to read as follows:
(C-2) NEW YORK STATE WORKING FAMILIES TAX CREDIT. (1) FOR TAXABLE
YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, A
RESIDENT TAXPAYER WITH A NEW YORK STATE ADJUSTED GROSS INCOME OF LESS
THAN SEVENTY-FIVE THOUSAND DOLLARS IN THE CASE OF AN INDIVIDUAL WHO IS
NOT MARRIED; ONE HUNDRED THIRTY THOUSAND DOLLARS IN THE CASE OF A JOINT
RETURN; OR SEVENTY-FIVE THOUSAND DOLLARS IN THE CASE OF A MARRIED INDI-
VIDUAL FILING A SEPARATE RETURN SHALL BE ALLOWED A CREDIT EQUAL TO FIVE
HUNDRED FIFTY DOLLARS TIMES THE NUMBER OF QUALIFYING CHILDREN AS DEFINED
IN 26 U.S.C. § 152 (C). THE AMOUNT OF THE CREDIT PER CHILD SHALL BE
REDUCED BY TWENTY DOLLARS FOR EACH ONE THOUSAND DOLLARS BY WHICH THE
TAXPAYER'S NEW YORK STATE ADJUSTED GROSS INCOME EXCEEDS SEVENTY-FIVE
THOUSAND DOLLARS IN THE CASE OF AN INDIVIDUAL WHO IS NOT MARRIED; ONE
HUNDRED THIRTY THOUSAND DOLLARS IN THE CASE OF A JOINT RETURN; OR SEVEN-
TY-FIVE THOUSAND DOLLARS IN THE CASE OF A MARRIED INDIVIDUAL FILING A
SEPARATE RETURN. SUCH RESIDENT TAXPAYER MUST PROVIDE THE SOCIAL SECURI-
TY NUMBER OR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER FOR EACH QUALIFY-
ING CHILD IN ORDER TO RECEIVE THE CREDIT DESCRIBED IN THIS SUBSECTION.
(2) 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.
S. 8309--A 84
(3) IN THE CASE OF A HUSBAND AND WIFE WHO FILE A JOINT FEDERAL RETURN,
BUT WHO ARE REQUIRED TO DETERMINE THEIR NEW YORK TAXES SEPARATELY, THE
CREDIT ALLOWED PURSUANT TO THIS SUBSECTION MAY BE APPLIED AGAINST THE
TAX IMPOSED OF EITHER OR DIVIDED BETWEEN THEM AS THEY MAY ELECT.
(4) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THE REFUNDA-
BLE CREDIT AND ITS PAYMENT AUTHORIZED UNDER THIS SUBSECTION SHALL BE
TREATED IN THE SAME MANNER AS THE FEDERAL EARNED INCOME TAX CREDIT AND
SHALL NOT BE CONSIDERED AS ASSETS, INCOME, OR RESOURCES TO THE SAME
EXTENT THE CREDIT AND ITS PAYMENT WOULD BE DISREGARDED PURSUANT TO 26
U.S.C. § 6409 AND THE GENERAL WELFARE DOCTRINE FOR PURPOSES OF DETERMIN-
ING ELIGIBILITY FOR BENEFITS OR ASSISTANCE, OR THE AMOUNT OR EXTENT OF
THOSE BENEFITS OR ASSISTANCE, UNDER ANY STATE OR LOCAL PROGRAM, INCLUD-
ING BENEFITS ESTABLISHED UNDER SECTION NINETY-FIVE OF THE SOCIAL
SERVICES LAW.
§ 4. This act shall take effect immediately.
PART II
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 BASE. 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.
PART JJ
Section 1. Paragraphs 2 and 4 of subsection (e-2) of section 606 of
the tax law, as amended by section 1 of part III of chapter 59 of the
laws of 2021, are amended to read as follows:
S. 8309--A 85
(2) For tax years beginning on or after January first, two thousand
twenty-one and before January first, two thousand [twenty-four] TWENTY-
SEVEN, a qualified taxpayer shall be allowed a credit as provided in
paragraph three of this subsection against the taxes imposed by this
article. If the credit exceeds the tax for such year under this article,
the excess shall be treated as an overpayment, to be credited or
refunded, without interest.
(4) [No] FOR TAX YEARS BEGINNING BEFORE JANUARY FIRST, TWO THOUSAND
TWENTY-FOUR, NO credit shall be allowed under this subsection if the
amount determined pursuant to paragraph three is less than two hundred
fifty dollars AND FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND TWENTY-FOUR AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN
NO CREDIT SHALL BE ALLOWED UNDER THIS SUBSECTION IF THE AMOUNT DETER-
MINED PURSUANT TO PARAGRAPH THREE OF THIS SUBSECTION IS LESS THAN ONE
HUNDRED DOLLARS, provided further that if the amount determined pursuant
to paragraph three is in excess of three hundred fifty dollars the
taxpayer shall be allowed a credit of three hundred fifty dollars.
§ 2. This act shall take effect immediately.
§ 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 JJ of this act shall be
as specifically set forth in the last section of such Parts.