§ 1014. Simulcasting of out-of-state thoroughbred races. 1. 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
meeting in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand twenty-five and on any day regardless 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-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 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 or foreign country subject to the following provisions:

a. Each off-track betting branch office accepting wagers on an
out-of-state track shall accept wagers on races run at the in-state
track and every simulcasting facility licensed in accordance with
sections one thousand seven, one thousand eight and one thousand nine of
this article which is accepting wagers and displaying the simulcast
signal from an out-of-state track shall similarly accept wagers and
display the signal from the in-state track.

b. Simulcasting facilities shall be authorized to accept wagers and
display the live simulcast signal from out-of-state thoroughbred tracks.

c. If a regional harness track is conducting racing on a day on which
out-of-state simulcasting is authorized, the off-track betting
corporation shall be required to accept wagers and display the live
simulcast signal of such races provided the terms and conditions for
accepting such signal are no less favorable than those in effect on
April first, nineteen hundred ninety-three.

d. Each off-track betting corporation shall determine the average
daily handle on the in-state thoroughbred corporation, the average daily
handle from out-of-state tracks and the average total daily payment made
to the in-state thoroughbred track on each day from April first,
nineteen hundred ninety-three through December thirty-first, nineteen
hundred ninety-three on which the off-track betting corporation accepted
wagers on races conducted at such track and races conducted on an
out-of-state track on a day on which no scheduled races were conducted
by a franchised corporation. This calculation shall be provided to the
commission and the chief executive officers of the in-state thoroughbred
track and the horsemen's organization. If there is a dispute as to the
amount of such calculations, written documentation from the off-track
betting corporation and the track, shall be supplied to the commission
which shall make a determination of the correct amounts, which
determination shall be final and binding on all parties.

e. An amount equal to the calculated number shall be determined to be
the amount payable to the in-state thoroughbred racing corporation as
though such number were calculated on actual handle, using the payment
schedules, including distribution to purses, of article five-A and
article ten of this chapter provided such track conducts a program of
racing equivalent in racing dates and wagering opportunities to the
nineteen hundred ninety-three program.

f. The amount shall be distributed in accordance with the provisions
of this section. The commission shall determine the amount of and dates
of such payments, which dates shall, as far as practicable, reflect the
payments made to such track during the comparable period of nineteen
hundred ninety-three.

g. (1) At the conclusion of the thoroughbred track corporation's
nineteen hundred ninety-four racing season or as shortly thereafter as
possible but not later than December twentieth, nineteen hundred
ninety-four, the off-track betting corporations and the commission shall
determine the average daily handle for the in-state thoroughbred racing
corporation and the average daily handle for races conducted at
out-of-state or out-of-country tracks. If average daily handle for any
off-track betting corporation exceeds by ten percent the average daily
handle as calculated in paragraph d of this subdivision, such off-track
betting corporation shall pay to the in-state thoroughbred racing
corporation an amount calculated by multiplying the average daily handle
in excess of one hundred ten percent of the average daily handle of
nineteen hundred ninety-three by the effective commission rate paid by
such corporation in nineteen hundred ninety-three. Such calculation
shall be computed separately for handle on in-state tracks and handle on
out-of-state tracks.

(2) For purposes of this section, the effective commission rate shall
be determined by dividing the total commission paid by the total handle
rounded to the nearest hundredth.

(3) For purposes of this chapter, total and average daily handle shall
have the same meaning as total and average daily wagers or bets.

h. (1) Licensed harness tracks shall receive in lieu of any other
payments on wagers placed at off-track betting facilities outside the
special betting district on races conducted by an in-state thoroughbred
racing corporation, two and eight-tenths percent on regular and multiple
bets during a regional meeting and one and nine-tenths percent of such
bets if there is no regional meeting and four and eight-tenths percent
on exotic bets on days on which there is a regional meeting and three
and four-tenths percent of such bets if there is no regional meeting.

(2) (i) In addition, licensed harness tracks shall receive one and
one-half percent on total handle on races conducted at an out-of-state
or out-of-country thoroughbred track provided such harness track is
neither accepting wagers nor displaying the signal from an out-of-state
track.

(ii) In those regions in which there is more than one licensed harness
track, if no track is accepting wagers or displaying the live simulcast
signal from the out-of-state track, the total sum shall be divided among
the tracks in proportion to the ratio the wagers placed on races
conducted by each track bears to the corporation's total in-region
harness handle. If one or more tracks are accepting wagers or displaying
the live simulcast signal, the total amount shall be divided among those
tracks not accepting wagers or displaying the simulcast signal for an
out-of-state track.

(3) The terms used in this section shall have the same applicability
and meaning as interpreted and applied in sections five hundred
twenty-three and five hundred twenty-seven of this chapter.

i. Any facility authorized to accept wagers on out-of-state tracks
shall distribute all sums deposited in any pari-mutuel pool to the
holders of winning tickets therein, provided such tickets are presented
for payment prior to April first of the year following the year of their
purchase less eighteen percent of the total deposits in pools resulting
from regular bets, less twenty-one percent of the total deposits in
pools resulting from multiple bets, less twenty-six percent of the total
deposits in pools resulting from exotic bets, less thirty-six percent of
the total deposits in pools resulting from super exotic bets plus the
breaks as defined in section two hundred thirty-six of this chapter
except that the retention rates and breaks shall be as prescribed by
another state or country if such wagers are combined with those in the
other state or country pursuant to section nine hundred five of this
chapter.

(1) Of the sum so retained, the applicable tax rate shall be one and
one-half percent of all such wagers plus fifty percent of the breaks;
provided, however, fifty percent of the breaks accruing from off-track
betting corporations licensed in accordance with section one thousand
eight of this article and from simulcast theaters licensed in accordance
with section one thousand nine of this article, shall be paid to the
agriculture and New York state horse breeding and development fund and
to the thoroughbred breeding and development fund, the total of such
payments to be apportioned fifty percent to each such fund.

(2) Of the sums so retained, one-half of one percent of all wagers
shall be paid to the New York state thoroughbred breeding and
development fund, except that of the sums so retained on such wagers at
licensed harness tracks, one-half of one percent shall be paid to the
agricultural and New York State horse breeding and development fund.

(3) Of the sum so retained, two percent of all wagers shall be paid to
a franchised corporation to be used exclusively for the purpose of
increasing purses, including stakes, premiums and prizes, provided
further that such amount shall not exceed the amount paid to such
non-profit racing association in nineteen hundred ninety-three from
wagers placed on out-of-state tracks on a day when no racing was being
conducted by the non-profit racing association and a racing program was
being conducted by a thoroughbred racing corporation located in the
state. The excess, if any, shall be paid to a thoroughbred racing
corporation located in the state until August thirty-first, nineteen
hundred ninety-five and on and after July nineteen, nineteen hundred
ninety-six to be used exclusively for the purpose of increasing purses,
including stakes, premiums and prizes.

(4) Any thoroughbred racing corporation or harness racing association
or corporation or off-track betting corporation authorized pursuant to
this section shall pay to the commission as a regulatory fee, which fee
is hereby levied, six-tenths of one percent of all wagering pools.

j. (1) All wagers authorized by this section shall be combined so as
to produce common pari-mutuel betting pools for the calculation of odds
and the determination of payouts from such pools, which payouts shall be
made pursuant to the rules of the commission. Every location authorized
to accept wagers or display simulcasting pursuant to this section shall
be subject to all appropriate provisions of this chapter.

(2) Every regional off-track betting corporation may simulcast all
out-of-state races authorized by this section at any licensed simulcast
facility except for those facilities located in a thoroughbred special
betting district.

Facilities located in such special betting district may display the
simulcast signal with the permission of the thoroughbred track located
in such district or if such track displays the signal from an
out-of-state or out-of-country track.

k. The provisions of section five hundred thirty-two of this chapter
shall apply as follows:

(1) for all wagers placed at facilities licensed to receive such
out-of-state or out-of-country simulcasts in accordance with section one
thousand eight of this article, distribution shall first be made in
accordance with subdivision three-a of section five hundred thirty-two
of this chapter, and then fifty percent of the remaining amount in
accordance with paragraph a of subdivision three of section five hundred
thirty-two of this chapter and the other fifty percent shall be retained
by such operator for its general purpose.

(2) upon application of any facility licensed in accordance with
sections one thousand seven and one thousand nine of this article, the
commission shall authorize the imposition of a sum equal to the amount
authorized by section five hundred thirty-two of this chapter which
shall apply to wagers placed at such facility. Such sums received by
facilities licensed in accordance with section one thousand nine of this
article shall be retained for the general purpose of the corporation.
Such sums received by such facilities licensed in accordance with
section one thousand seven of this article shall be distributed as
follows:

(i) fifty percent shall be used exclusively for purses awarded in
races conducted by such licensed facility; and

(ii) fifty percent shall be retained by such licensed facility for its
general purposes.

2. Nothing in this section shall be construed to prohibit the
acceptance of wagers on races conducted at out-of-state tracks without
the display of the live simulcast signal if authorized under any other
provision of this chapter.