§ 97-nnnn. Commercial gaming revenue fund. 1. There is hereby
established in the joint custody of the comptroller and the commissioner
of taxation and finance an account in the miscellaneous special revenue
fund to be known as the "commercial gaming revenue fund".

2. Such account shall consist of all revenues received from the gaming
commission pursuant to paragraphs (a), (b), (c), (d) and (e) of
subdivision one of section thirteen hundred fifty-two of the racing,
pari-mutuel wagering and breeding law.

3. Moneys of the account shall be available as follows, unless
otherwise specified by the upstate New York gaming economic development
act of two thousand thirteen, following appropriation by the
legislature:

a. eighty percent of the moneys in such fund shall be appropriated or
transferred only for elementary and secondary education or real property
tax relief.

b. ten percent of the moneys in such fund, as attributable to a
specific licensed gaming facility, shall be appropriated or transferred
from the commercial gaming revenue fund equally between the host
municipality and host county of such facility.

c. ten percent of the moneys in such fund, as attributable to a
specific licensed gaming facility, shall be appropriated or transferred
from the commercial gaming revenue fund among counties within the
region, as defined by section one thousand three hundred ten of the
racing, pari-mutuel wagering and breeding law, hosting said facility for
the purpose of real property tax relief and for education assistance.
Such distribution shall be made among the counties on a per capita
basis, subtracting the population of host municipality and county.

4. Notwithstanding the foregoing, monies received pursuant to:

a. sections one thousand three hundred forty-five and one thousand
three hundred forty-eight of the racing, pari-mutuel wagering and
breeding law shall be exclusively appropriated to the office of
alcoholism and substance abuse services to be used for problem gambling
education and treatment purposes.

b. section one thousand three hundred forty-nine of the racing,
pari-mutuel wagering and breeding law shall be exclusively appropriated
to the commission for regulatory investigations.

c. section one thousand three hundred fifty of the racing, pari-mutuel
wagering and breeding law shall be exclusively appropriated to the
commission for costs regulation.

5. a. Moneys appropriated from the fund for the two thousand
fourteen--two thousand fifteen and two thousand fifteen--two thousand
sixteen school years, for the purposes of providing aid pursuant to
paragraph a of subdivision three of this section shall be apportioned
and paid by the education department on or after April first, two
thousand fifteen.

b. Each school district eligible to receive total foundation aid
pursuant to section thirty-six hundred two of the education law shall
receive a commercial gaming grant in an amount equal to the product of
the amount of the appropriation of such commercial gaming grants for the
current state fiscal year multiplied by the district's commercial gaming
ratio. The "commercial gaming ratio" shall be equal to the quotient of
the moneys apportioned for such district pursuant to section thirty-six
hundred nine-a of the education law as set forth in the school aid
computer listing produced by the commissioner in support of the enacted
state budget for the current school year, divided by the sum of such
moneys apportioned for all school districts as set forth in such school
aid computer listing in support of the enacted state budget for the
current school year.

Moneys to be appropriated from the fund in any state fiscal year,
commencing on and after April first, two thousand fifteen, for the
purposes of providing aid pursuant to this subparagraph shall be
apportioned and paid by the education department pursuant to section
thirty-six hundred nine-h of the education law.

6. Notwithstanding any provision of this section to the contrary, any
money deposited into this fund pursuant to section thirteen hundred
fifty-two of the racing, pari-mutuel wagering and breeding law shall be
distributed as specified in that section.