STATE OF NEW YORK
________________________________________________________________________
8809--A
IN ASSEMBLY
January 17, 2024
___________
A BUDGET BILL, submitted by the Governor pursuant to article seven of
the Constitution -- read once and referred to the Committee on Ways
and Means -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law and the administrative code of the city of
New York, in relation to extending the itemized deduction limit on
individuals with income over ten million dollars (Part A); to amend
part N of chapter 61 of the laws of 2005, amending the tax law relat-
ing to certain transactions and related information and relating to
the voluntary compliance initiative, in relation to the effectiveness
thereof (Part B); to amend the tax law, in relation to making techni-
cal corrections to the metropolitan commuter transportation mobility
tax (Part C); to amend the tax law, in relation to the restriction
upon issuing notices for a tax year that is the subject of a pending
petition filed with the division of tax appeals (Part D); to amend the
executive law and the tax law, in relation to creating the commercial
security tax credit program (Part E); to amend section 23 of part U of
chapter 61 of the laws of 2011, amending the real property tax law and
other laws relating to establishing standards for electronic tax
administration, in relation to the effectiveness of certain provisions
relating to mandatory electronic filing of tax documents (Part F); to
repeal subdivision (e) of section 23 of part U of chapter 61 of the
laws of 2011 relating to the expiration of the segregated sales tax
account provisions (Part G); to amend the tax law, in relation to the
filing of amended returns under article 28 thereof (Part H); to amend
the tax law, in relation to exempting from sales and use tax certain
tangible personal property and services (Part I); to amend the tax
law, in relation to extending the sales tax exemption for certain
sales made through vending machines (Part J); to amend the real prop-
erty law and the 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 taxation of adult-use cannabis products
(Part L); intentionally omitted (Part M); intentionally omitted (Part
N); to amend the racing, pari-mutuel wagering and breeding law, in
relation to the utilization of funds in the Catskill off-track betting
corporation's capital acquisition fund and the Capital off-track
betting corporation's capital acquisition fund (Part O); to amend the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD12674-03-4
A. 8809--A 2
racing, pari-mutuel wagering and breeding law, in relation to licenses
for simulcast facilities, sums relating to track simulcast, simulcast
of out-of-state thoroughbred races, simulcasting of races run by out-
of-state harness tracks and distributions of wagers; to amend chapter
59 of the laws of 2023 amending the racing, pari-mutuel wagering and
breeding law and other laws relating to simulcasting; to amend chapter
59 of the laws of 2023 amending the racing, pari-mutuel wagering and
breeding law and other laws relating to simulcasting and the imposi-
tion of certain taxes, in relation to extending certain provisions
thereof; and to amend the racing, pari-mutuel wagering and breeding
law, in relation to extending certain provisions thereof (Part P); to
amend the racing, pari-mutuel wagering and breeding law, in relation
to the New York Jockey Injury Compensation Fund, Inc. (Part Q); to
amend the racing, pari-mutuel wagering and breeding law, in relation
to establishing a Cornell racehorse safety program; and providing for
the expiration of certain provisions (Part R); to amend the tax law,
in relation to the corporate franchise tax rate (Part S); to amend the
tax law, in relation to increasing the personal income tax rate for
certain income levels (Part T); to amend the tax law, in relation to
establishing phaseout rates for the earned income tax credit (Part U);
to amend the tax law, in relation to eligibility for the earned income
tax credit (Part V); to amend the tax law, in relation to a payment of
a supplemental empire state child credit (Part W); to amend the tax
law, in relation to adjusting the homeowner tax rebate credit for STAR
recipients (Part X); to amend the tax law, in relation to allowing a
tax exemption with respect to fire extinguishers and fire, heat and
carbon monoxide alarms purchased for residential use (Part Y); to
amend the tax law, in relation to exempting school supplies from sales
tax during a specified period each year (Part Z); to amend the tax
law, in relation to exempting oral care products from the tax on
retail sales (Part AA); to amend the tax law, in relation to estab-
lishing a sales tax exemption for energy storage (Part BB); and to
amend the tax law, in relation to creating a work opportunity tax
credit; and providing for the repeal of such provisions upon expira-
tion thereof (Part CC)
The People of the State of New York, represented in Senate and Assem-
bly, do enact as follows:
1 Section 1. This act enacts into law major components of legislation
2 which are necessary to implement the state fiscal plan for the 2024-2025
3 state fiscal year. Each component is wholly contained within a Part
4 identified as Parts A through CC. The effective date for each particular
5 provision contained within such Part is set forth in the last section of
6 such Part. Any provision in any section contained within a Part,
7 including the effective date of the Part, which makes a reference to a
8 section "of this act", when used in connection with that particular
9 component, shall be deemed to mean and refer to the corresponding
10 section of the Part in which it is found. Section three of this act sets
11 forth the general effective date of this act.
12 PART A
A. 8809--A 3
1 Section 1. Paragraph 2 of subsection (g) of section 615 of the tax
2 law, as amended by section 1 of part Q of chapter 59 of the laws of
3 2019, is amended to read as follows:
4 (2) With respect to an individual whose New York adjusted gross income
5 is over ten million dollars, the New York itemized deduction shall be an
6 amount equal to twenty-five percent of any charitable contribution
7 deduction allowed under section one hundred seventy of the internal
8 revenue code for taxable years beginning after two thousand nine and
9 ending before two thousand [twenty-five] thirty.
10 § 2. Paragraph 2 of subdivision (g) of section 11-1715 of the adminis-
11 trative code of the city of New York, as amended by section 2 of part Q
12 of chapter 59 of the laws of 2019, is amended to read as follows:
13 (2) With respect to an individual whose New York adjusted gross income
14 is over ten million dollars, the New York itemized deduction shall be an
15 amount equal to twenty-five percent of any charitable contribution
16 deduction allowed under section one hundred seventy of the internal
17 revenue code for taxable years beginning after two thousand nine and
18 ending before two thousand [twenty-five] thirty.
19 § 3. This act shall take effect immediately.
20 PART B
21 Section 1. Section 12 of part N of chapter 61 of the laws of 2005,
22 amending the tax law relating to certain transactions and related infor-
23 mation and relating to the voluntary compliance initiative, as amended
24 by section 1 of part O of chapter 59 of the laws of 2019, is amended to
25 read as follows:
26 § 12. This act shall take effect immediately; provided, however, that
27 (i) section one of this act shall apply to all disclosure statements
28 described in paragraph 1 of subdivision (a) of section 25 of the tax
29 law, as added by section one of this act, that were required to be filed
30 with the internal revenue service at any time with respect to "listed
31 transactions" as described in such paragraph 1, and shall apply to all
32 disclosure statements described in paragraph 1 of subdivision (a) of
33 section 25 of the tax law, as added by section one of this act, that
34 were required to be filed with the internal revenue service with respect
35 to "reportable transactions" as described in such paragraph 1, other
36 than "listed transactions", in which a taxpayer participated during any
37 taxable year for which the statute of limitations for assessment has not
38 expired as of the date this act shall take effect, and shall apply to
39 returns or statements described in such paragraph 1 required to be filed
40 by taxpayers (or persons as described in such paragraph) with the
41 commissioner of taxation and finance on or after the sixtieth day after
42 this act shall have become a law; and
43 (ii) sections two through four and seven through nine of this act
44 shall apply to any tax liability for which the statute of limitations on
45 assessment has not expired as of the date this act shall take effect;
46 and
47 (iii) provided, further, that the provisions of this act, except
48 section five of this act, shall expire and be deemed repealed July 1,
49 [2024] 2029; provided, that, such expiration and repeal shall not affect
50 any requirement imposed pursuant to this act.
51 § 2. This act shall take effect immediately.
52 PART C
A. 8809--A 4
1 Section 1. The opening paragraph of paragraph 2 of subsection (a) of
2 section 801 of the tax law, as amended by section 1 of part N of chapter
3 59 of the laws of 2012, is amended to read as follows:
4 (A) For individuals, the tax is imposed at a rate of thirty-four
5 hundredths (.34) percent of the net earnings from self-employment of
6 individuals that are attributable to the MCTD, in the counties of Dutch-
7 ess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester, if such
8 earnings attributable to the MCTD exceed fifty thousand dollars for the
9 tax year.
10 § 2. This act shall take effect immediately and shall apply to taxable
11 years beginning on or after January 1, 2024.
12 PART D
13 Section 1. Paragraph 2 of subsection (c) and paragraph 4 of subsection
14 (d) of section 689 of the tax law, paragraph 2 of subsection (c) as
15 amended by chapter 40 of the laws of 1964 and paragraph 4 of subsection
16 (d) as amended by chapter 28 of the laws of 1987, are amended to read as
17 follows:
18 (2) the taxpayer has not previously filed with the tax commission a
19 timely petition under subsection (b) of this section for the same taxa-
20 ble year unless the petition under this subsection relates to a separate
21 claim for credit or refund properly filed under subsection (f) of
22 section six hundred eighty-seven of this part or relates to a refund or
23 credit first claimed on an amended return for the taxable year, and
24 (4) Restriction on further notices of deficiency. -- If the taxpayer
25 files a petition with the tax commission under this section, no notice
26 of deficiency under section six hundred eighty-one of this part may
27 thereafter be issued by the tax commission for the same [taxable year]
28 tax return, except in case of fraud or with respect to a change or
29 correction required to be reported under section six hundred fifty-nine
30 of this article.
31 § 2. Paragraph 2 of subsection (c) and paragraph 4 of subsection (d)
32 of section 1089 of the tax law, paragraph 2 of subsection (c) as added
33 by chapter 188 of the laws of 1964 and paragraph 4 of subsection (d) as
34 amended by chapter 817 of the laws of 1987, are amended to read as
35 follows:
36 (2) the taxpayer has not previously filed with the tax commission a
37 timely petition under subsection (b) of this section for the same taxa-
38 ble year unless the petition under this subsection relates to a separate
39 claim for credit or refund properly filed under subsection (f) of
40 section one thousand eighty-seven of this article or relates to a refund
41 or credit first claimed on an amended return for the taxable year, and
42 (4) Restriction on further notices of deficiency.---If the taxpayer
43 files a petition with the tax commission under this section, no notice
44 of deficiency under section one thousand eighty-one of this article may
45 thereafter be issued by the tax commission for the same [taxable year]
46 tax return, except in case of fraud or with respect to an increase or
47 decrease in federal taxable income or federal alternative minimum taxa-
48 ble income or federal tax or a federal change or correction or renegoti-
49 ation, or computation or recomputation of tax, which is treated in the
50 same manner as if it were a deficiency for federal income tax purposes,
51 required to be reported under subdivision three of section two hundred
52 eleven[, or under section two hundred nineteen-bb or under section two
53 hundred nineteen-zz] of this chapter.
A. 8809--A 5
1 § 3. This act shall take effect immediately and apply to taxable years
2 beginning on or after January 1, 2024.
3 PART E
4 Section 1. The executive law is amended by adding a new section 845-e
5 to read as follows:
6 § 845-e. Commercial security tax credit program. 1. Definitions. For
7 the purposes of this section:
8 (a) "Certificate of tax credit" means the document issued to a busi-
9 ness entity by the division after the division has verified that the
10 business entity has met all applicable eligibility criteria in subdivi-
11 sion two of this section. The certificate shall specify the exact amount
12 of the tax credit under this section that a business entity may claim,
13 pursuant to subdivision five of this section, and other information as
14 required by the department of taxation and finance.
15 (b) "Qualified business" means a business with twenty-five or fewer
16 total employees that operates one or more physical retail business
17 locations open to the public in New York state that incurs costs related
18 to protection against retail theft of goods through retail theft
19 prevention measures.
20 (c) "Qualified retail theft prevention measure expenses" means any
21 combination of retail theft prevention measure costs paid or incurred by
22 a qualified business during the taxable year that cumulatively exceed
23 three thousand dollars for each New York retail location.
24 (d) "Retail theft prevention measure" means (i) the use of security
25 officers as defined in paragraph (e) of this subdivision, (ii) security
26 cameras, (iii) perimeter security lighting, (iv) interior or exterior
27 locking or hardening measures, (v) alarm systems, (vi) access control
28 systems, or (vii) other appropriate anti-theft devices as determined by
29 the division to be eligible under this section.
30 (e) "Security officers" means security officers, registered under
31 article seven-A of the general business law, responsible for the securi-
32 ty and theft deterrence in a qualified business, whether employed
33 directly by such business or indirectly through a contractor.
34 2. Eligibility criteria. To be eligible for a tax credit under the
35 commercial security tax credit program, an eligible business must:
36 (a) be a qualified business required to file a tax return pursuant to
37 articles nine, nine-A or twenty-two of the tax law;
38 (b) have qualified retail theft prevention measure expenses that
39 exceed three thousand dollars for each New York retail location during
40 the taxable year;
41 (c) provide a certification in a manner and form prescribed by the
42 commissioner that the business entity participates in a community anti-
43 theft partnership as established by the division between businesses and
44 relevant local law enforcement agencies; and
45 (d) may not owe past due state taxes or local property taxes unless
46 the business entity is making payments and complying with an approved
47 binding payment agreement entered into with the taxing authority.
48 3. Application and approval process. (a) A business entity must submit
49 a complete application as prescribed by the commissioner by October
50 thirty-first of each year.
51 (b) The commissioner shall establish procedures for business entities
52 to submit applications. As part of the application, each business entity
53 must:
A. 8809--A 6
1 (i) provide evidence of eligibility in a form and manner prescribed by
2 the commissioner;
3 (ii) agree to allow the department of taxation and finance to share
4 the business entity's tax information with the division. However, any
5 information shared as a result of this program shall not be available
6 for disclosure or inspection under the state freedom of information law
7 pursuant to article six of the public officers law;
8 (iii) allow the division and its agents access to any and all books
9 and records the division may require to confirm eligibility; and
10 (iv) agree to provide any additional information required by the divi-
11 sion relevant to this section.
12 4. Certificate of tax credit. After reviewing a business entity's
13 completed final application and determining that a business entity meets
14 the eligibility criteria as set forth in this section, the division may
15 issue to that business entity a certificate of tax credit. All applica-
16 tions will be processed by the division in the order they are received
17 and certificates of tax credit may be issued in amounts that, in the
18 aggregate, do not exceed the annual cap as set forth in subdivision
19 seven of this section.
20 5. Commercial security tax credit. (a) For taxable years beginning on
21 or after January first, two thousand twenty-four and before January
22 first, two thousand twenty-six, a business entity in the commercial
23 security tax credit program that meets the eligibility requirements of
24 subdivision two of this section may be eligible to claim a credit equal
25 to three thousand dollars for each retail location of the business enti-
26 ty located in New York state.
27 (b) A business entity may claim the tax credit in the taxable year
28 that begins in the year for which it was allocated a credit by the divi-
29 sion under this section.
30 (c) The credit shall be allowed as provided in section forty-nine,
31 section one hundred eighty-seven-r, subdivision sixty of section two
32 hundred ten-B and subsection (ppp) of section six hundred six of the tax
33 law.
34 (d) The commissioner shall, in consultation with the department of
35 taxation and finance, develop a certificate of tax credit that shall be
36 issued by the commissioner to eligible businesses.
37 (e) The commissioner shall solely determine the eligibility of any
38 applicant applying for entry into the program and shall remove any busi-
39 ness entity from the program for failing to meet any of the requirements
40 set forth in subdivision two and subdivision three of this section. In
41 the event a business entity is removed from the program, the division
42 shall notify the department of taxation and finance of such removal.
43 6. Maintenance of records. Each eligible business participating in the
44 program shall keep all relevant records for the duration of their
45 program participation for at least three years.
46 7. Cap on tax credit. The total amount of tax credits listed on
47 certificates of tax credit issued by the division pursuant to this
48 section may not exceed five million dollars per calendar year.
49 § 2. The tax law is amended by adding a new section 49 to read as
50 follows:
51 § 49. Commercial security tax credit. (a) Allowance of credit. For
52 taxable years beginning on or after January first, two thousand twenty-
53 four and before January first, two thousand twenty-six, a taxpayer
54 required to file a return pursuant to articles nine, nine-A or twenty-
55 two of this chapter shall be allowed a credit against such tax, pursuant
56 to the provisions referenced in subdivision (f) of this section. The
A. 8809--A 7
1 amount of the credit is equal to the amount determined pursuant to
2 section eight hundred forty-five-e of the executive law. No cost or
3 expense paid or incurred by the taxpayer that is included as part of the
4 calculation of this credit shall be the basis of any other tax credit
5 allowed under this chapter.
6 (b) To be eligible for the commercial security tax credit, the taxpay-
7 er shall have been issued a certificate of tax credit by the division of
8 criminal justice services pursuant to section eight hundred forty-five-e
9 of the executive law, which certificate shall set forth the amount of
10 the credit that may be claimed for the taxable year. The taxpayer shall
11 be allowed to claim only the amount listed on the certificate of tax
12 credit for the taxable year. A taxpayer that is a partner in a partner-
13 ship, member of a limited liability company or shareholder in a subchap-
14 ter S corporation that has received a certificate of tax credit shall be
15 allowed its pro rata share of the credit earned by the partnership,
16 limited liability company or subchapter S corporation.
17 (c) Tax return requirement. The taxpayer shall be required to attach
18 to its tax return in the form prescribed by the commissioner, proof of
19 receipt of its certificate of tax credit issued by the division of crim-
20 inal justice services.
21 (d) Information sharing. Notwithstanding any provision of this chap-
22 ter, employees of the division of criminal justice services and the
23 department shall be allowed and are directed to share and exchange:
24 (1) information derived from tax returns or reports that is relevant
25 to a taxpayer's eligibility to participate in the commercial security
26 tax credit program;
27 (2) information regarding the credit applied for, allowed or claimed
28 pursuant to this section and taxpayers that are applying for the commer-
29 cial security tax credit program or that are claiming such credit; and
30 (3) information contained in or derived from credit claim forms
31 submitted to the department and applications for admission into the
32 commercial security tax credit program. All information exchanged
33 between the department and the division of criminal justice services
34 shall not be subject to disclosure or inspection under the state's free-
35 dom of information law.
36 (e) Credit recapture. If a certificate of tax credit issued by the
37 division of criminal justice services under section eight hundred
38 forty-five-e of the executive law is revoked by the division, the amount
39 of credit described in this section and claimed by the taxpayer prior to
40 such revocation shall be added back to tax in the taxable year such
41 revocation becomes final.
42 (f) Cross references. For application of the credit provided for in
43 this section, see the following provisions of this chapter:
44 (1) article 9; section 187-r;
45 (2) article 9-A: section 210-B, subdivision 60;
46 (3) article 22: section 606, subsection (ppp).
47 § 3. The tax law is amended by adding a new section 187-r to read as
48 follows:
49 § 187-r. Commercial security tax credit. 1. Allowance of credit. A
50 taxpayer shall be allowed a credit, to be computed as provided in
51 section forty-nine of this chapter, against the tax imposed by this
52 article.
53 2. Application of credit. In no event shall the credit under this
54 section be allowed in an amount that will reduce the tax payable to less
55 than the applicable minimum tax fixed by section one hundred eighty-
56 three of this article. If, however, the amount of credit allowable under
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1 this section for any taxable year reduces the tax to such amount, any
2 amount of credit not deductible in such taxable year shall be treated as
3 an overpayment of tax to be refunded in accordance with the provisions
4 of section one thousand eighty-six of this chapter. Provided, however,
5 the provisions of subsection (c) of section one thousand eighty-eight of
6 this chapter notwithstanding, no interest shall be paid thereon.
7 § 4. Section 210-B of the tax law is amended by adding a new subdivi-
8 sion 60 to read as follows:
9 60. Commercial security tax credit. (a) Allowance of credit. A taxpay-
10 er shall be allowed a credit, to be computed as provided in section
11 forty-nine of this chapter, against the taxes imposed by this article.
12 (b) Application of credit. The credit allowed under this subdivision
13 for the taxable year shall not reduce the tax due for such year to less
14 than the amount prescribed in paragraph (d) of subdivision one of
15 section two hundred ten of this article. However, if the amount of cred-
16 it allowable under this subdivision for the taxable year reduces the tax
17 to such amount or if the taxpayer otherwise pays tax based on the fixed
18 dollar minimum amount, any amount of credit thus not deductible in such
19 taxable year shall be treated as an overpayment of tax to be credited or
20 refunded in accordance with the provisions of section one thousand
21 eighty-six of this chapter. Provided, however, the provisions of
22 subsection (c) of section one thousand eighty-eight of this chapter
23 notwithstanding, no interest will be paid thereon.
24 § 5. Section 606 of the tax law is amended by adding a new subsection
25 (ppp) to read as follows:
26 (ppp) Commercial security tax credit. (1) Allowance of credit. A
27 taxpayer shall be allowed a credit, to be computed as provided in
28 section forty-nine of this chapter, against the tax imposed by this
29 article.
30 (2) Application of credit. If the amount of the credit allowed under
31 this subsection for the taxable year exceeds the taxpayer's tax for such
32 year, the excess shall be treated as an overpayment of tax to be credit-
33 ed or refunded in accordance with the provisions of section six hundred
34 eighty-six of this article, provided, however, that no interest will be
35 paid thereon.
36 § 6. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
37 of the tax law is amended by adding a new clause (li) to read as
38 follows:
39 (li) Commercial security tax Amount of credit under
40 credit under subsection (ppp) subdivision sixty of
41 section two hundred ten-B
42 § 7. This act shall take effect immediately.
43 PART F
44 Section 1. Intentionally omitted.
45 § 2. Intentionally omitted.
46 § 3. Intentionally omitted.
47 § 4. Intentionally omitted.
48 § 5. Subdivisions (a), (b), (c) and (d) of section 23 of part U of
49 chapter 61 of the laws of 2011, amending the real property tax law and
50 other laws relating to establishing standards for electronic tax
51 administration, subdivisions (a), (c) and (d) as amended by section 5 of
52 part A of chapter 59 of the laws of 2019 and subdivision (b) as amended
53 by section 5 of part G of chapter 60 of the laws of 2016, are amended to
54 read as follows:
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1 (a) the amendments to section 29 of the tax law made by section thir-
2 teen of this act shall apply to tax documents filed or required to be
3 filed on or after the sixtieth day after which this act shall have
4 become a law and shall expire and be deemed repealed December 31, [2024]
5 2029, provided however that the amendments to paragraph 4 of subdivision
6 (a) of section 29 of the tax law and paragraph 2 of subdivision (e) of
7 section 29 of the tax law made by section thirteen of this act with
8 regard to individual taxpayers shall take effect September 15, 2011 but
9 only if the commissioner of taxation and finance has reported in the
10 report required by section seventeen-b of this act that the percentage
11 of individual taxpayers electronically filing their 2010 income tax
12 returns is less than eighty-five percent; provided that the commissioner
13 of taxation and finance shall notify the legislative bill drafting
14 commission of the date of the issuance of such report in order that the
15 commission may maintain an accurate and timely effective data base of
16 the official text of the laws of the state of New York in furtherance of
17 effectuating the provisions of section 44 of the legislative law and
18 section 70-b of the public officers law;
19 (b) sections fourteen, fifteen, sixteen and seventeen of this act
20 shall take effect September 15, 2011 but only if the commissioner of
21 taxation and finance has reported in the report required by section
22 seventeen-b of this act that the percentage of individual taxpayers
23 electronically filing their 2010 income tax returns is less than eight-
24 y-five percent;
25 (c) sections fourteen-a and fifteen-a of this act shall take effect
26 September 15, 2011 and expire and be deemed repealed December 31, 2012
27 but shall take effect only if the commissioner of taxation and finance
28 has reported in the report required by section seventeen-b of this act
29 that the percentage of individual taxpayers electronically filing their
30 2010 income tax returns is eighty-five percent or greater;
31 (d) sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of this
32 act shall take effect January 1, [2025] 2030 but only if the commission-
33 er of taxation and finance has reported in the report required by
34 section seventeen-b of this act that the percentage of individual
35 taxpayers electronically filing their 2010 income tax returns is less
36 than eighty-five percent; and
37 § 6. This act shall take effect immediately.
38 PART G
39 Section 1. Subdivision (e) of section 23 of part U of chapter 61 of
40 the laws of 2011 is REPEALED.
41 § 2. This act shall take effect immediately.
42 PART H
43 Section 1. Section 1136 of the tax law is amended by adding a new
44 subdivision (d-1) to read as follows:
45 (d-1)(1) Notwithstanding subdivision (d) of this section, a return may
46 be amended where such amendment would not result in the reduction or
47 elimination of a past-due tax liability, as such term is defined in
48 section one hundred seventy-one-v of this chapter. Provided, however,
49 that a person required to collect tax, as defined in section eleven
50 hundred thirty-one of this part, may amend a return within one hundred
51 eighty days of the date such return was due if the past-due liability
52 was self-assessed and reported by such person.
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1 (2) Where there is no such past-due tax liability, an amended return
2 that would result in the reduction or elimination of tax due shall be
3 deemed a claim for credit or refund and must be filed within the time
4 required for filing a claim for credit or refund under section eleven
5 hundred thirty-nine of this part and otherwise meet the requirements of
6 such section.
7 (3) Where the commissioner has determined the amount of tax due pursu-
8 ant to paragraph one of subdivision (a) of section eleven hundred thir-
9 ty-eight of this part, an original return may be filed within one
10 hundred eighty days after mailing of notice of such determination.
11 Provided, however, that nothing in this paragraph shall affect any
12 penalty or interest that may have accrued for such tax period on account
13 of failure to timely file the original return.
14 (4) An assessment of tax, penalty and interest, including recovery of
15 a previously paid refund, attributable to a change or correction on a
16 return, may be made at any time within three years after such return is
17 filed.
18 § 2. Subdivision (a) of section 1145 of the tax law is amended by
19 adding a new paragraph 8 to read as follows:
20 (8) Notwithstanding any other provision of this article, any person
21 who willfully files or amends a return that contains false information
22 to reduce or eliminate a liability shall be subject to a penalty not to
23 exceed one thousand dollars per return. This penalty shall be in addi-
24 tion to any other penalty provided by law.
25 § 3. The commissioner of taxation and finance shall be required to
26 provide notice to persons required to collect tax of the amendments made
27 by sections one and two of this act no later than September 1, 2024.
28 § 4. This act shall take effect immediately, provided, however, the
29 amendments made by section one of this act shall apply to returns filed
30 or amended for quarterly periods, as described in subdivision (b) of
31 section 1136 of the tax law, commencing on and after December 1, 2024.
32 PART I
33 Section 1. Subdivision (jj) of section 1115 of the tax law, as amended
34 by section 1 of part M of chapter 59 of the laws of 2021, is amended to
35 read as follows:
36 (jj) Tangible personal property or services otherwise taxable under
37 this article sold to a related person shall not be subject to the taxes
38 imposed by section eleven hundred five of this article or the compensat-
39 ing use tax imposed under section eleven hundred ten of this article
40 where the purchaser can show that the following conditions have been met
41 to the extent they are applicable: (1)(i) the vendor and the purchaser
42 are referenced as either a "covered company" as described in section
43 243.2(f) or a "material entity" as described in section 243.2(l) of the
44 Code of Federal Regulations in a resolution plan that has been submitted
45 to an agency of the United States for the purpose of satisfying subpara-
46 graph 1 of paragraph (d) of section one hundred sixty-five of the Dodd-
47 Frank Wall Street Reform and Consumer Protection Act (the "Act") or any
48 successor law, or (ii) the vendor and the purchaser are separate legal
49 entities pursuant to a divestiture directed pursuant to subparagraph 5
50 of paragraph (d) of section one hundred sixty-five of such act or any
51 successor law; (2) the sale would not have occurred between such related
52 entities were it not for such resolution plan or divestiture; and (3) in
53 acquiring such property or services, the vendor did not claim an
54 exemption from the tax imposed by this state or another state based on
A. 8809--A 11
1 the vendor's intent to resell such services or property. A person is
2 related to another person for purposes of this subdivision if the person
3 bears a relationship to such person described in section two hundred
4 sixty-seven of the internal revenue code. The exemption provided by this
5 subdivision shall not apply to sales made, services rendered, or uses
6 occurring after June thirtieth, two thousand [twenty-four] twenty-seven,
7 except with respect to sales made, services rendered, or uses occurring
8 pursuant to binding contracts entered into on or before such date; but
9 in no case shall such exemption apply after June thirtieth, two thousand
10 [twenty-seven] thirty.
11 § 2. This act shall take effect immediately.
12 PART J
13 Section 1. Subparagraph (B) of paragraph 1 of subdivision (a) of
14 section 1115 of the tax law, as amended by section 1 of part R of chap-
15 ter 59 of the laws of 2023, is amended to read as follows:
16 (B) Until May thirty-first, two thousand [twenty-four] twenty-five,
17 the food and drink excluded from the exemption provided by clauses (i),
18 (ii) and (iii) of subparagraph (A) of this paragraph, and bottled water,
19 shall be exempt under this subparagraph: (i) when sold for one dollar
20 and fifty cents or less through any vending machine that accepts coin or
21 currency only; or (ii) when sold for two dollars or less through any
22 vending machine that accepts any form of payment other than coin or
23 currency, whether or not it also accepts coin or currency.
24 § 2. This act shall take effect immediately.
25 PART K
26 Section 1. The real property law is amended by adding a new article
27 12-D to read as follows:
28 ARTICLE 12-D
29 SHORT-TERM RESIDENTIAL RENTAL UNITS
30 Section 447-a. Definitions.
31 447-b. Short-term residential rental units; regulation.
32 447-c. Registration.
33 447-d. Exceptions.
34 447-e. Penalties.
35 447-f. Enforcement.
36 447-g. Data sharing.
37 § 447-a. Definitions. For the purposes of this article, the following
38 terms shall have the following meanings:
39 1. "Short-term residential rental unit" means an entire dwelling unit,
40 or a room, group of rooms, other living or sleeping space, or any other
41 space within a dwelling, made available for rent by guests for less than
42 thirty consecutive days, where the unit is offered for tourist or tran-
43 sient use by the short-term rental host of the residential unit.
44 2. "Short-term rental host" means a person or entity in lawful
45 possession of a short-term rental unit who rents such unit to guests in
46 accordance with this article.
47 3. "Booking service" means a person or entity who, directly or indi-
48 rectly:
49 (a) provides one or more online, computer or application-based plat-
50 forms that individually or collectively can be used to:
51 (i) list or advertise offers for short-term rentals, and
A. 8809--A 12
1 (ii) either accept such offers, or reserve or pay for such rentals;
2 and
3 (b) charges, collects or receives a fee for the use of such a platform
4 or for provision of any service in connection with a short-term rental.
5 A booking service shall not be construed to include a platform that
6 solely lists or advertises offers for short-term rentals.
7 § 447-b. Short-term residential rental units; regulation. 1. A short-
8 term rental host may operate a dwelling unit as a short-term residential
9 rental unit provided such dwelling unit:
10 (a) is registered in accordance with section four hundred forty-sev-
11 en-c of this article;
12 (b) is not used to provide single room occupancy as defined by subdi-
13 vision forty-four of section four of the multiple residence law and
14 subdivision sixteen of section four of the multiple dwelling law;
15 (c) includes a conspicuously posted evacuation diagram identifying all
16 means of egress from the unit and the building in which it is located;
17 (d) includes a conspicuously posted list of emergency phone numbers
18 for police, fire, and poison control;
19 (e) has a working fire-extinguisher;
20 (f) is insured by an insurer licensed to write insurance in this state
21 or procured by a duly licensed excess line broker pursuant to section
22 two thousand one hundred eighteen of the insurance law for at least the
23 value of the dwelling, plus a minimum of three hundred thousand dollars
24 coverage for third party claims of property damage or bodily injury that
25 arise out of the operation of a short-term rental unit. Notwithstanding
26 any other provision of law, no insurer shall be required to provide such
27 coverage;
28 (g) is not subject to the emergency tenant protection act of nineteen
29 seventy-four, the rent stabilization law of nineteen sixty-nine, the
30 emergency housing rent control law, the local emergency housing rent
31 control act or otherwise regulated or supervised by a federal, state, or
32 local agency pursuant to any other law or rule or an agreement with such
33 federal, state, or local agency; and
34 (h) is not otherwise prohibited from operating as a short-term rental
35 unit by federal, state, or local law, rules, and regulations.
36 2. Occupancies of a short-term rental unit shall be subject to taxes
37 and fees pursuant to articles twenty-eight and twenty-nine of the tax
38 law and applicable local laws.
39 3. Short-term rental hosts shall maintain records related to guest
40 stays for two years following the end of the calendar year in which an
41 individual rental stay occurred, including the date of each stay and
42 number of guests, the cost for each stay, including relevant tax, and
43 records related to their registration as short-term rental hosts with
44 the department of state. As a requirement for registration under section
45 four hundred forty-seven-c of this article, hosts shall provide these
46 records to the department of state on an annual basis. The department
47 shall share this report with county, city, town, or village governments
48 and shall make such reports available to local municipal enforcement
49 agencies upon request. Where the booking service is the short-term
50 rental host, the short-term rental host may be exempt from providing
51 such report provided that the booking service includes all necessary
52 information required of a short-term rental host in the report required
53 pursuant to subdivision four of this section.
54 4. Booking services shall develop and maintain a report related to
55 short-term rental unit guest stays that the booking service has facili-
56 tated in the state for two years following the end of the calendar year
A. 8809--A 13
1 in which an individual rental stay occurred. The report shall include
2 the dates of each stay and the number of guests, the cost for each stay,
3 including relevant tax, the physical address, including any unit desig-
4 nation, of each short-term rental unit booked, the full legal name of
5 each short-term rental unit's host, and each short-term rental unit's
6 registration number. In the event a booking service does not adhere to
7 subdivision two of section four hundred forty-seven-c of this article,
8 or more information is deemed necessary by the department of state, the
9 department may access this report and all relevant records from a book-
10 ing service in response to valid legal process. The department shall
11 share this report and records with county, city, town, or village
12 governments and shall make such reports available to local municipal
13 enforcement agencies when lawfully requested. Reports and any records
14 provided to generate such reports shall not be made publicly available
15 without the redaction of the full legal name of each short-term rental
16 unit's host, the street name and number of the physical address of any
17 identified short-term rental unit and the unit's registration number.
18 5. It shall be unlawful for a booking service to collect a fee for
19 facilitating booking transactions for short-term residential rental
20 units located in this state if the booking service has not verified with
21 the department of state, or in cities with a population over one million
22 with such city, the short-term rental unit and its owner or tenant have
23 been issued a current, valid registration by the department of state.
24 6. The provisions of this article shall apply to all short-term resi-
25 dential rental units in the state; provided, however, that a munici-
26 pality that has its own short-term residential rental unit registry as
27 of the effective date of this article may continue such registry and all
28 short-term residential rental units in such municipality shall be
29 required to be registered with the department of state. In a city with a
30 population over one million, all short-term residential rental units
31 shall only register with such city as provided in a local law, rule, or
32 regulation. Municipalities with short-term residential rental unit
33 registries as of the effective date of this article shall maintain the
34 authority to manage such registries and to collect fines for
35 violations related to the registration of short-term residential rental
36 units with such municipal registry. A city with a population over one
37 million that has a short-term residential rental registry shall provide
38 information on short-term residential rental units registered within
39 such municipality to the department of state, on a monthly basis of
40 each calendar year, in order for the department to maintain a current
41 database of all short-term residential units registered within the
42 state. Municipalities with short-term residential rental unit regis-
43 tries as of the effective date of this article may establish registra-
44 tion requirements and regulations in such municipality in addition to
45 the requirements of this section. The department of state shall share
46 the report required pursuant to subdivision three of this section with
47 municipalities with short-term residential rental unit registries upon
48 request. No municipality shall create its own short-term rental residen-
49 tial rental unit registry after the effective date of this article.
50 § 447-c. Registration. 1. Short-term rental hosts shall be required to
51 register a short-term residential rental unit with the department of
52 state.
53 (a) Registration with the department of state shall be valid for two
54 years, after which time the short-term rental host may renew the regis-
55 tration in a manner prescribed by the department of state. The depart-
56 ment of state may revoke the registration of a short-term rental host
A. 8809--A 14
1 upon a determination that the short-term rental host has violated any
2 provision of this article at least three times in two calendar years,
3 and may determine that the short-term rental host shall be ineligible
4 for registration for a period of up to twelve months from the date of
5 such determination or at the request of a municipality when such munici-
6 pality requests such revocation due to illegal occupancy. Listing or
7 offering a dwelling unit, or portion thereof, as a short-term residen-
8 tial rental unit without current, valid registration shall be unlawful
9 and shall make persons who list or offer such unit ineligible for regis-
10 tration for a period of twelve months from the date a determination is
11 made that a violation has occurred.
12 (b) A short-term rental host shall include their current, valid regis-
13 tration number on all offerings, listings or advertisements for short-
14 term rental guest stays.
15 (c) A tenant, or other person that does not own a unit that is used as
16 a short-term rental unit but is in lawful possession of a short-term
17 residential rental unit, shall not qualify for registration if they are
18 not the permanent occupant of the dwelling unit in question and have not
19 been granted permission in writing by the owner for its short-term
20 rental. Proof of written consent by the owner shall be provided to and
21 verified by the department of state or any municipality with its own
22 registration system before the issuing or renewal of a registration
23 number.
24 (d) The department of state shall make available to booking services
25 the data necessary to allow booking services to verify the registration
26 status of a short-term residential rental unit and that the unit is
27 associated with the short-term rental host who registered the unit.
28 (e) The short-term rental host shall pay application and renewal
29 registration fees in an amount to be established by the department of
30 state.
31 (f) Such registration fee shall include a fee for the use of the elec-
32 tronic verification system in an amount to be established by the depart-
33 ment of state which shall not exceed the cost to build, operate, and
34 maintain such system.
35 2. It shall be unlawful for a booking service to collect a fee for
36 facilitating booking transactions for short-term residential rental
37 units located in this state without such booking service first register-
38 ing with the department of state. Accordingly, booking services shall
39 adhere to the following, in addition to other regulations established by
40 the department, as conditions of such registration:
41 (a) Booking services shall provide to the department on a quarterly
42 basis, in a form and manner to be determined by the department, the
43 report developed and maintained by the booking service in accordance
44 with subdivision four of section four hundred forty-seven-b of this
45 article. The department shall share this report with county, city, town,
46 or village governments and shall make such reports available to local
47 municipal enforcement agencies when lawfully requested.
48 (b) A booking service shall provide agreement in writing to the
49 department that it will:
50 (i) Obtain written consent from all short-term rental hosts intending
51 to utilize their platform, for short-term residential rental units
52 located in this state, for the disclosure of the information pursuant to
53 subdivision four of section four hundred forty-seven-b of this article,
54 in accordance with paragraph (a) of this subdivision; and
A. 8809--A 15
1 (ii) Furnish the information identified pursuant to subdivision four
2 of section four hundred forty-seven-b of this article, in accordance
3 with paragraph (a) of this subdivision.
4 3. The department of state shall set a fee for booking service regis-
5 tration with the department.
6 § 447-d. Exceptions. This article shall not apply to:
7 1. Incidental and occasional occupancy of such dwelling unit for
8 fewer than thirty consecutive days by other natural persons when the
9 permanent occupants are temporarily absent for personal reasons, such as
10 vacation or medical treatment, provided that there is no monetary
11 compensation paid to the permanent occupants for such occupancy; or
12 2. A municipality which does not allow short-term residential rentals;
13 provided, however, that such municipality shall request an exception
14 from this article; or
15 3. Temporary housing or lodging permitted by the department of health.
16 § 447-e. Penalties. 1. Any booking service which collects a fee
17 related to booking a unit as a short-term rental where such unit is not
18 registered in accordance with this article shall be fined in accordance
19 with subdivisions four and five of this section. The secretary of state
20 or their designee may also seek an injunction from a court of competent
21 jurisdiction prohibiting the collection of any fees relating to the
22 offering or renting of the unit as a short-term residential rental.
23 2. Any person who offers a short-term residential rental unit without
24 registering with the department of state, or any person who offers an
25 eligible short-term residential rental unit as a short-term rental while
26 the unit's registration on the short-term residential rental unit regis-
27 try is suspended, shall be fined in accordance with subdivisions four
28 and five of this section.
29 3. Any person who fails to comply with any notice of violation or
30 other order issued pursuant to this article by the department of state
31 for a violation of any provision of this article shall be fined in
32 accordance with subdivisions four and five of this section.
33 4. A short-term rental host that violates the requirements of this
34 article shall receive a warning notice issued, without penalty, by the
35 department of state upon the first and second violation. The warning
36 notice shall detail actions to be taken to cure the violation. For a
37 third violation a fine up to two hundred dollars shall be imposed. For
38 each subsequent violation, a fine of up to five hundred dollars per day
39 shall be imposed. Upon the issuance of a violation, a seven-day period
40 to cure the violation shall be granted. During such cure period, no
41 further fines shall be accumulated against the short-term rental host,
42 except where a new violation is related to a different short-term rental
43 unit.
44 5. A booking service that violates the requirements of this article
45 shall be issued a fine of up to five hundred dollars per day, per
46 violation, until such violation is cured.
47 6. In a municipality that has its own registration system, the munici-
48 pality may establish and effectuate its own penalty system.
49 § 447-f. Enforcement. 1. The provisions of this article may be
50 enforced in accordance with article eight of the multiple dwelling law
51 or article eight of the multiple residence law, as applicable in the
52 municipality where the short-term residential unit is located.
53 2. The department of state may enter into agreements with a booking
54 service for assistance in enforcing the provisions of this section,
55 including but not limited to an agreement whereby the booking service
56 agrees to remove a listing from its platform that is deemed ineligible
A. 8809--A 16
1 for use as a short-term residential rental unit under the provisions of
2 this article, and whereby the booking service agrees to prohibit a
3 short-term rental host from listing any listing without a valid regis-
4 tration number.
5 3. The attorney general shall be authorized to bring an action for a
6 violation of this article for any such violations occurring in the
7 state, regardless of the registration system in place within the appli-
8 cable jurisdiction.
9 4. A municipality shall be entitled to bring an action for a violation
10 of this article for any such violations of this article occurring in the
11 municipality, and may notify the attorney general.
12 § 447-g. Data sharing. Booking services shall provide to the depart-
13 ment of state, on a monthly basis, an electronic report, in a format
14 determined by the department of state of the listings maintained,
15 authorized, facilitated or advertised by the booking service within the
16 state for the applicable reporting period. The report shall include the
17 registration number, and a breakdown of where the listings are located,
18 whether the listing is for a partial unit or a whole unit, and shall
19 include the number of nights each unit was reported as occupied during
20 the applicable reporting period. The department of state shall provide
21 such report to all municipalities where listings are located on a month-
22 ly basis, provided, the department of state shall only provide to each
23 municipality the part of the report with information on listings in such
24 municipality.
25 § 2. Subdivision (c) of section 1101 of the tax law, as added by chap-
26 ter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by
27 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
28 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the
29 laws of 1965, is amended to read as follows:
30 (c) When used in this article for the purposes of the tax imposed
31 under subdivision (e) of section eleven hundred five of this article,
32 and subdivision (a) of section eleven hundred four of this article, the
33 following terms shall mean:
34 (1) Hotel. A building or portion of it which is regularly used and
35 kept open as such for the lodging of guests. The term "hotel" includes
36 an apartment hotel, a motel, boarding house or club, whether or not
37 meals are served, and short-term rental units.
38 (2) Occupancy. The use or possession, or the right to the use or
39 possession, of any room in a hotel. "Right to the use or possession"
40 includes the rights of a room remarketer as described in paragraph eight
41 of this subdivision.
42 (3) Occupant. A person who, for a consideration, uses, possesses, or
43 has the right to use or possess, any room in a hotel under any lease,
44 concession, permit, right of access, license to use or other agreement,
45 or otherwise. "Right to use or possess" includes the rights of a room
46 remarketer as described in paragraph eight of this subdivision.
47 (4) Operator. Any person operating a hotel. Such term shall include a
48 room remarketer and such room remarketer shall be deemed to operate a
49 hotel, or portion thereof, with respect to which such person has the
50 rights of a room remarketer.
51 (5) Permanent resident. Any occupant of any room or rooms in a hotel
52 for at least ninety consecutive days shall be considered a permanent
53 resident with regard to the period of such occupancy.
54 (6) Rent. The consideration received for occupancy, including any
55 service or other charge or amount required to be paid as a condition for
56 occupancy, valued in money, whether received in money or otherwise and
A. 8809--A 17
1 whether received by the operator [or], a booking service, a room remark-
2 eter or another person on behalf of [either] any of them.
3 (7) Room. Any room or rooms of any kind in any part or portion of a
4 hotel, which is available for or let out for any purpose other than a
5 place of assembly.
6 (8) Room remarketer. A person who reserves, arranges for, conveys, or
7 furnishes occupancy, whether directly or indirectly, to an occupant for
8 rent in an amount determined by the room remarketer, directly or indi-
9 rectly, whether pursuant to a written or other agreement. Such person's
10 ability or authority to reserve, arrange for, convey, or furnish occu-
11 pancy, directly or indirectly, and to determine rent therefor, shall be
12 the "rights of a room remarketer". A room remarketer is not a permanent
13 resident with respect to a room for which such person has the rights of
14 a room remarketer. This term does not include a booking service unless
15 such service otherwise meets this definition.
16 (9) Short-term rental unit. A short-term residential unit as defined
17 in section four hundred forty-seven-a of the real property law which is
18 registered with the department of state or a municipal registration
19 system, which includes but is not limited to title twenty-six of the
20 administrative code of the city of New York.
21 (10) Booking service. (i) A person or entity who, directly or indi-
22 rectly:
23 (A) provides one or more online, computer or application-based plat-
24 forms that individually or collectively can be used to:
25 (I) list or advertise offers for rental of a short-term rental unit,
26 or space in a short-term rental unit, a type of a hotel as defined in
27 paragraph one of this subdivision, and
28 (II) either accept such offers, or reserve or pay for such rentals;
29 and
30 (B) charges, collects or receives a fee from a customer or host for
31 the use of such a platform or for provision of any service in connection
32 with the rental of a short-term rental unit, or space in a short-term
33 rental unit, a type of a hotel as defined in paragraph one of this
34 subdivision. For the purposes of this section, "customer" means an
35 individual or organization that purchases a stay at a short-term rental.
36 (ii) A booking service shall not include a person or entity who facil-
37 itates bookings of hotel rooms solely on behalf of affiliated persons or
38 entities, including franchisees, operating under a shared hotel brand.
39 (iii) A booking service shall not include a person or entity who
40 facilitates bookings of hotel rooms and does not collect and retain the
41 rent paid for such occupancy, as defined by paragraph six of this subdi-
42 vision.
43 § 3. Subdivision (e) of section 1105 of the tax law is amended by
44 adding a new paragraph 3 to read as follows:
45 (3) The rent for every occupancy of a room or rooms in a short-term
46 rental unit, or space in a short-term rental unit, a type of a hotel
47 offered for rent through a booking service, as defined in paragraph ten
48 of subdivision (c) of section eleven hundred one of this article,
49 regardless of whether it is furnished, limited to a single family occu-
50 pancy, or provides housekeeping, food, or other common hotel services,
51 including, but not limited to, entertainment or planned activities.
52 § 4. Subdivision 1 of section 1131 of the tax law, as amended by
53 section 2 of part G of chapter 59 of the laws of 2019, is amended to
54 read as follows:
55 (1) "Persons required to collect tax" or "person required to collect
56 any tax imposed by this article" shall include: every vendor of tangible
A. 8809--A 18
1 personal property or services; every recipient of amusement charges;
2 every operator of a hotel; [and] every marketplace provider with respect
3 to sales of tangible personal property it facilitates as described in
4 paragraph one of subdivision (e) of section eleven hundred one of this
5 article; and booking services unless relieved of such obligation pursu-
6 ant to paragraph three of subdivision (m) of section eleven hundred
7 thirty-two of this part. Said terms shall also include any officer,
8 director or employee of a corporation or of a dissolved corporation, any
9 employee of a partnership, any employee or manager of a limited liabil-
10 ity company, or any employee of an individual proprietorship who as such
11 officer, director, employee or manager is under a duty to act for such
12 corporation, partnership, limited liability company or individual
13 proprietorship in complying with any requirement of this article, or has
14 so acted; and any member of a partnership or limited liability company.
15 Provided, however, that any person who is a vendor solely by reason of
16 clause (D) or (E) of subparagraph (i) of paragraph (8) of subdivision
17 (b) of section eleven hundred one of this article shall not be a "person
18 required to collect any tax imposed by this article" until twenty days
19 after the date by which such person is required to file a certificate of
20 registration pursuant to section eleven hundred thirty-four of this
21 part.
22 § 5. Section 1132 of the tax law is amended by adding a new subdivi-
23 sion (m) to read as follows:
24 (m) (1) A booking service shall be required to (i) collect from the
25 occupants the applicable taxes arising from such occupancies; (ii)
26 comply with all the provisions of this article and article twenty-nine
27 of this chapter and any regulations adopted pursuant thereto; (iii)
28 register to collect tax under section eleven hundred thirty-four of this
29 part; and (iv) retain records and information as required by the commis-
30 sioner and cooperate with the commissioner to ensure the proper
31 collection and remittance of tax imposed, collected, or required to be
32 collected under this article and article twenty-nine of this chapter.
33 (2) In carrying out the obligations imposed under this section, a
34 booking service shall have all the duties, benefits, and entitlements of
35 a person required to collect tax under this article and article twenty-
36 nine of this chapter with respect to the occupancies giving rise to the
37 tax obligation, including the right to accept a certificate or other
38 documentation from an occupant substantiating an exemption or exclusion
39 from tax, as if such booking service were the operator of the hotel with
40 respect to such occupancy, including the right to receive the refund
41 authorized by subdivision (e) of this section and the credit allowed by
42 subdivision (f) of section eleven hundred thirty-seven of this part.
43 (3) An operator of a hotel is not a person required to collect tax for
44 purposes of this part with respect to taxes imposed upon occupancies of
45 hotels if:
46 (i) the operator of the hotel can show that the occupancy was facili-
47 tated by a booking service who is registered to collect tax pursuant to
48 section eleven hundred thirty-four of this part; and
49 (ii) the operator of the hotel accepted from the booking service a
50 properly completed certificate of collection in a form prescribed by the
51 commissioner certifying that the booking service has agreed to assume
52 the tax collection and filing responsibilities of the operator of the
53 hotel; and
54 (iii) any failure of the booking service to collect the proper amount
55 of tax with respect to such occupancy was not the result of the operator
A. 8809--A 19
1 of the hotel providing incorrect information to the booking service,
2 whether intentional or unintentional.
3 This provision shall be administered in a manner consistent with
4 subparagraph (i) of paragraph one of subdivision (c) of this section as
5 if a certificate of collection were a resale or exemption certificate
6 for purposes of such subparagraph, including with regard to the
7 completeness of such certificate of collection and the timing of its
8 acceptance by the operator of the hotel; provided however, that with
9 regard to any occupancies sold by an operator of the hotel that are
10 facilitated by a booking service who is affiliated with such operator,
11 the operator shall be deemed liable as a person under a duty to act for
12 such booking service for purposes of subdivision one of section eleven
13 hundred thirty-one of this part.
14 (4) The commissioner may, in the commissioner's discretion develop
15 standard language, or approve language developed by a booking service,
16 in which the booking service obligates itself to collect the tax on
17 behalf of all the operators of hotels.
18 (5) In the event an operator of a hotel is a room remarketer, and all
19 other provisions of this subdivision are met such that a booking service
20 is obligated to collect tax, and does in fact collect tax as evidenced
21 by the books and records of such booking service, then the provisions of
22 subdivision (e) of section eleven hundred nineteen of this article shall
23 be applicable.
24 § 6. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as
25 amended by section 5 of part G of chapter 59 of the laws of 2019, is
26 amended to read as follows:
27 (4) The return of a vendor of tangible personal property or services
28 shall show such vendor's receipts from sales and the number of gallons
29 of any motor fuel or diesel motor fuel sold and also the aggregate value
30 of tangible personal property and services and number of gallons of such
31 fuels sold by the vendor, the use of which is subject to tax under this
32 article, and the amount of tax payable thereon pursuant to the
33 provisions of section eleven hundred thirty-seven of this part. The
34 return of a recipient of amusement charges shall show all such charges
35 and the amount of tax thereon, and the return of an operator required to
36 collect tax on rents shall show all rents received or charged and the
37 amount of tax thereon. The return of a marketplace seller shall exclude
38 the receipts from a sale of tangible personal property facilitated by a
39 marketplace provider if, in regard to such sale: (A) the marketplace
40 seller has timely received in good faith a properly completed certif-
41 icate of collection from the marketplace provider or the marketplace
42 provider has included a provision approved by the commissioner in the
43 publicly-available agreement between the marketplace provider and the
44 marketplace seller as described in subdivision one of section eleven
45 hundred thirty-two of this part, and (B) the information provided by the
46 marketplace seller to the marketplace provider about such tangible
47 personal property is accurate. The return of a short-term rental host
48 shall exclude the rent from occupancy of a short-term rental unit facil-
49 itated by a booking service if, in regard to such sale: (A) the short-
50 term rental host has timely received in good faith a properly completed
51 certificate of collection from the booking service or the booking
52 service has included a provision approved by the commissioner in the
53 publicly-available agreement between the booking service and the short-
54 term rental host as described in subdivision (m) of section eleven
55 hundred thirty-two of this part, and (B) the information provided by the
A. 8809--A 20
1 short-term rental host to the booking service about such rent and such
2 occupancy is accurate.
3 § 7. Section 1142 of the tax law is amended by adding a new subdivi-
4 sion 16 to read as follows:
5 16. To publish a list on the department's website of booking services
6 whose certificates of authority have been revoked and, if necessary to
7 protect sales tax revenue, provide by regulation or otherwise that a
8 short-term rental unit operator will be relieved of the requirement to
9 register and the duty to collect tax on the rent for occupancy of a
10 short-term rental facilitated by a booking service provider only if, in
11 addition to the conditions prescribed by paragraph two of subdivision
12 (m) of section eleven hundred thirty-two and paragraph six of subdivi-
13 sion (a) of section eleven hundred thirty-four of this part being met,
14 such booking service is not on such list at the commencement of the
15 quarterly period covered thereby.
16 § 8. Subpart A of part 1 of article 29 of the tax law is amended by
17 adding a new section 1200 to read as follows:
18 § 1200. Definition. For the purposes of this article "hotel" shall
19 mean a building or portion of such building which is regularly used and
20 kept open as such for the lodging of guests, including: (a) an apartment
21 hotel, (b) a motel, (c) a boarding house or club, whether or not meals
22 are served, and (d) short-term residential rental units as defined in
23 subdivision one of section four hundred forty-seven-a of the real prop-
24 erty law.
25 § 9. Notwithstanding any other provisions of law to the contrary, a
26 county, city, town, or village government may enact a local law prohib-
27 iting or further limiting the listing or use of dwelling units, or
28 portions thereof, as short-term residential rental units.
29 § 10. Severability. If any provision of this act, or any application
30 of any provision of this act, is held to be invalid, that shall not
31 affect the validity or effectiveness of any other provision of this act,
32 or of any other application of any provision of this act, which can be
33 given effect without that provision or application; and to that end, the
34 provisions and applications of this act are severable.
35 § 11. This act shall take effect on the one hundred twentieth day
36 after it shall have become a law.
37 PART L
38 Section 1. Subdivision (a) of section 493 of the tax law, as added by
39 chapter 92 of the laws of 2021, is amended to read as follows:
40 (a) There is hereby imposed a tax on adult-use cannabis products sold
41 by a distributor to a person who sells adult-use cannabis products at
42 retail at the [following rates:
43 (1) cannabis flower at the rate of five-tenths of one cent per milli-
44 gram of the amount of total THC, as reflected on the product label;
45 (2) concentrated cannabis at the rate of eight-tenths of one cent per
46 milligram of the amount of total THC, as reflected on the product label;
47 and
48 (3) cannabis edible product at the rate of three cents per milligram
49 of the amount of total THC, as reflected on the product label. This tax
50 shall accrue at the time of such sale or transfer. Where] rate of seven
51 percent of the amount charged for the sale or transfer of such adult-use
52 cannabis products to such retailer; provided that where a person who
53 distributes adult-use cannabis is licensed under the cannabis law as a
54 microbusiness or registered organization and such person sells adult-use
A. 8809--A 21
1 cannabis products at retail, such person shall be liable for the tax,
2 [and] such tax shall accrue at the time of the retail sale, and the
3 amount subject to the tax imposed by this subdivision shall be seventy-
4 five percent of the amount charged by such person for the sale or trans-
5 fer of such products to a retail customer.
6 § 2. Subdivision (a) of section 496-b of the tax law, as added by
7 chapter 92 of the laws of 2021, is amended to read as follows:
8 (a) The provisions of part four of article [twenty-seven] twenty-eight
9 of this chapter shall apply to the taxes imposed by section four hundred
10 ninety-three of this article in the same manner and with the same force
11 and effect as if the language of such article had been incorporated in
12 full into this section and had expressly referred to the tax imposed by
13 this article, except to the extent that any provision of such article is
14 either inconsistent with a provision of this article or is not relevant
15 to this article.
16 § 3. This act shall take effect immediately; provided, however, that
17 section one of this act shall apply to sales of adult-use cannabis
18 products on or after June 1, 2024, and section two of this act shall
19 apply to sales of adult-use cannabis products on or after December 1,
20 2024.
21 PART M
22 Intentionally Omitted
23 PART N
24 Intentionally Omitted
25 PART O
26 Section 1. Subdivision 2 of section 509-a of the racing, pari-mutuel
27 wagering and breeding law, as amended by section 1 of part OO of chapter
28 56 of the laws of 2023, is amended to read as follows:
29 2. a. Notwithstanding any other provision of law or regulation to the
30 contrary, from April nineteenth, two thousand twenty-one to March thir-
31 ty-first, two thousand twenty-two, twenty-three percent of the funds,
32 not to exceed two and one-half million dollars, in the Catskill off-
33 track betting corporation's capital acquisition fund and twenty-three
34 percent of the funds, not to exceed four hundred forty thousand dollars,
35 in the Capital off-track betting corporation's capital acquisition fund
36 established pursuant to this section shall also be available to such
37 off-track betting corporation for the purposes of statutory obligations,
38 payroll, and expenditures necessary to accept authorized wagers.
39 b. Notwithstanding any other provision of law or regulation to the
40 contrary, from April first, two thousand twenty-two to March thirty-
41 first, two thousand twenty-three, twenty-three percent of the funds, not
42 to exceed two and one-half million dollars, in the Catskill off-track
43 betting corporation's capital acquisition fund established pursuant to
44 this section, and twenty-three percent of the funds, not to exceed four
45 hundred forty thousand dollars, in the Capital off-track betting corpo-
46 ration's capital acquisition fund established pursuant to this section,
47 shall be available to such off-track betting corporations for the
A. 8809--A 22
1 purposes of statutory obligations, payroll, and expenditures necessary
2 to accept authorized wagers.
3 c. Notwithstanding any other provision of law or regulation to the
4 contrary, from April first, two thousand twenty-three to March thirty-
5 first, two thousand twenty-four, twenty-three percent of the funds, not
6 to exceed two and one-half million dollars, in the Catskill off-track
7 betting corporation's capital acquisition fund established pursuant to
8 this section, and one million dollars in the Capital off-track betting
9 corporation's capital acquisition fund established pursuant to this
10 section, shall be available to such off-track betting corporation for
11 the purposes of expenditures necessary to accept authorized wagers; past
12 due statutory obligations to New York licensed or franchised racing
13 corporations or associations; past due contractual obligations due to
14 other racing associations or organizations for the costs of acquiring a
15 simulcast signal; past due statutory payment obligations due to the New
16 York state thoroughbred breeding and development fund corporation, agri-
17 culture and New York state horse breeding development fund, and the
18 Harry M. Zweig memorial fund for equine research; and past due obli-
19 gations due the state.
20 d. Notwithstanding any other provision of law or regulation to the
21 contrary, from April first, two thousand twenty-four to March thirty-
22 first, two thousand twenty-five, three and one-half million dollars in
23 the Catskill off-track betting corporation's capital acquisition fund
24 established pursuant to this section, and one million dollars in the
25 Capital off-track betting corporation's capital acquisition fund estab-
26 lished pursuant to this section, shall be available to such off-track
27 betting corporation for the purposes of expenditures necessary to accept
28 authorized wagers; past due statutory obligations to New York licensed
29 or franchised racing corporations or associations; past due contractual
30 obligations due to other racing associations or organizations for the
31 costs of acquiring a simulcast signal; past due statutory payment obli-
32 gations due to the New York state thoroughbred breeding and development
33 fund corporation, agriculture and New York state horse breeding develop-
34 ment fund, and the Harry M. Zweig memorial fund for equine research;
35 past due statutory payment obligations from surcharge monies pursuant to
36 section five hundred thirty-two of this chapter; and past due obli-
37 gations due the state.
38 e. (i) Prior to a corporation being able to utilize the funds author-
39 ized by paragraph c or d of this subdivision, the corporation must
40 attest that [the] future surcharge monies from section five hundred
41 thirty-two of this chapter [are being] shall be held separate and apart
42 from any amounts otherwise authorized to be retained from pari-mutuel
43 pools and all surcharge monies [have been and] will continue to be paid
44 to the localities as prescribed in law.
45 (ii) Once [this condition is] the conditions outlined in subparagraph
46 (i) of this paragraph are satisfied, the corporation must submit an
47 expenditure plan to the gaming commission for review. Such plan shall
48 include the corporation's outstanding liabilities, projected revenue for
49 the upcoming year, a detailed explanation of how the funds will be used,
50 and any other information necessary to detail such plan as determined by
51 the commission. [Upon review,]
52 (iii) Within thirty days of the corporation's expenditure plan
53 submission to the commission, the commission shall review and either (1)
54 make a determination as to whether the requirements of subparagraphs (i)
55 and (ii) of this paragraph have been satisfied and notify the corpo-
56 ration of expenditure plan approval[. In], or (2) in the event the
A. 8809--A 23
1 commission determines the requirements of subparagraphs (i) and (ii) of
2 this paragraph have not been satisfied, the commission shall notify the
3 corporation of all deficiencies necessary for approval. [As a condition
4 of such expenditure plan approval,]
5 (iv) No later than the last day of the calendar year for which the
6 funds are requested, the corporation shall provide a report to the
7 commission [no later than October first, two thousand twenty-three,]
8 which shall include an accounting of the use of such funds. At such
9 time, the commission may cause an independent audit to be conducted of
10 the corporation's books to ensure that all moneys were spent as indi-
11 cated in such approved plan. The audit shall be paid for from money in
12 the fund established by this section. If the audit determines that a
13 corporation used the money authorized under this section for a purpose
14 other than one listed in their expenditure plan, then the corporation
15 shall reimburse the capital acquisition fund for the unauthorized
16 amount.
17 § 2. This act shall take effect immediately.
18 PART P
19 Section 1. Paragraph (a) of subdivision 1 of section 1003 of the
20 racing, pari-mutuel wagering and breeding law, as amended by section 1
21 of part BB of chapter 59 of the laws of 2023, is amended to read as
22 follows:
23 (a) Any racing association or corporation or regional off-track
24 betting corporation, authorized to conduct pari-mutuel wagering under
25 this chapter, desiring to display the simulcast of horse races on which
26 pari-mutuel betting shall be permitted in the manner and subject to the
27 conditions provided for in this article may apply to the commission for
28 a license so to do. Applications for licenses shall be in such form as
29 may be prescribed by the commission and shall contain such information
30 or other material or evidence as the commission may require. No license
31 shall be issued by the commission authorizing the simulcast transmission
32 of thoroughbred races from a track located in Suffolk county. The fee
33 for such licenses shall be five hundred dollars per simulcast facility
34 and for account wagering licensees that do not operate either a simul-
35 cast facility that is open to the public within the state of New York or
36 a licensed racetrack within the state, twenty thousand dollars per year
37 payable by the licensee to the commission for deposit into the general
38 fund. Except as provided in this section, the commission shall not
39 approve any application to conduct simulcasting into individual or group
40 residences, homes or other areas for the purposes of or in connection
41 with pari-mutuel wagering. The commission may approve simulcasting into
42 residences, homes or other areas to be conducted jointly by one or more
43 regional off-track betting corporations and one or more of the follow-
44 ing: a franchised corporation, thoroughbred racing corporation or a
45 harness racing corporation or association; provided (i) the simulcasting
46 consists only of those races on which pari-mutuel betting is authorized
47 by this chapter at one or more simulcast facilities for each of the
48 contracting off-track betting corporations which shall include wagers
49 made in accordance with section one thousand fifteen, one thousand
50 sixteen and one thousand seventeen of this article; provided further
51 that the contract provisions or other simulcast arrangements for such
52 simulcast facility shall be no less favorable than those in effect on
53 January first, two thousand five; (ii) that each off-track betting
54 corporation having within its geographic boundaries such residences,
A. 8809--A 24
1 homes or other areas technically capable of receiving the simulcast
2 signal shall be a contracting party; (iii) the distribution of revenues
3 shall be subject to contractual agreement of the parties except that
4 statutory payments to non-contracting parties, if any, may not be
5 reduced; provided, however, that nothing herein to the contrary shall
6 prevent a track from televising its races on an irregular basis primari-
7 ly for promotional or marketing purposes as found by the commission. For
8 purposes of this paragraph, the provisions of section one thousand thir-
9 teen of this article shall not apply. Any agreement authorizing an
10 in-home simulcasting experiment commencing prior to May fifteenth, nine-
11 teen hundred ninety-five, may, and all its terms, be extended until June
12 thirtieth, two thousand [twenty-four] twenty-five; provided, however,
13 that any party to such agreement may elect to terminate such agreement
14 upon conveying written notice to all other parties of such agreement at
15 least forty-five days prior to the effective date of the termination,
16 via registered mail. Any party to an agreement receiving such notice of
17 an intent to terminate, may request the commission to mediate between
18 the parties new terms and conditions in a replacement agreement between
19 the parties as will permit continuation of an in-home experiment until
20 June thirtieth, two thousand [twenty-four] twenty-five; and (iv) no
21 in-home simulcasting in the thoroughbred special betting district shall
22 occur without the approval of the regional thoroughbred track.
23 § 2. Subparagraph (iii) of paragraph d of subdivision 3 of section
24 1007 of the racing, pari-mutuel wagering and breeding law, as amended by
25 section 2 of part BB of chapter 59 of the laws of 2023, is amended to
26 read as follows:
27 (iii) Of the sums retained by a receiving track located in Westchester
28 county on races received from a franchised corporation, for the period
29 commencing January first, two thousand eight and continuing through June
30 thirtieth, two thousand [twenty-four] twenty-five, the amount used
31 exclusively for purses to be awarded at races conducted by such receiv-
32 ing track shall be computed as follows: of the sums so retained, two and
33 one-half percent of the total pools. Such amount shall be increased or
34 decreased in the amount of fifty percent of the difference in total
35 commissions determined by comparing the total commissions available
36 after July twenty-first, nineteen hundred ninety-five to the total
37 commissions that would have been available to such track prior to July
38 twenty-first, nineteen hundred ninety-five.
39 § 3. The opening paragraph of subdivision 1 of section 1014 of the
40 racing, pari-mutuel wagering and breeding law, as amended by section 3
41 of part BB of chapter 59 of the laws of 2023, is amended to read as
42 follows:
43 The provisions of this section shall govern the simulcasting of races
44 conducted at thoroughbred tracks located in another state or country on
45 any day during which a franchised corporation is conducting a race meet-
46 ing in Saratoga county at Saratoga thoroughbred racetrack until June
47 thirtieth, two thousand [twenty-four] twenty-five and on any day regard-
48 less of whether or not a franchised corporation is conducting a race
49 meeting in Saratoga county at Saratoga thoroughbred racetrack after June
50 thirtieth, two thousand [twenty-four] twenty-five. On any day on which a
51 franchised corporation has not scheduled a racing program but a
52 thoroughbred racing corporation located within the state is conducting
53 racing, each off-track betting corporation branch office and each simul-
54 casting facility licensed in accordance with section one thousand seven
55 (that has entered into a written agreement with such facility's repre-
56 sentative horsemen's organization, as approved by the commission), one
A. 8809--A 25
1 thousand eight, or one thousand nine of this article shall be authorized
2 to accept wagers and display the live simulcast signal from thoroughbred
3 tracks located in another state or foreign country subject to the
4 following provisions:
5 § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
6 and breeding law, as amended by section 4 of part BB of chapter 59 of
7 the laws of 2023, is amended to read as follows:
8 1. The provisions of this section shall govern the simulcasting of
9 races conducted at harness tracks located in another state or country
10 during the period July first, nineteen hundred ninety-four through June
11 thirtieth, two thousand [twenty-four] twenty-five. This section shall
12 supersede all inconsistent provisions of this chapter.
13 § 5. The opening paragraph of subdivision 1 of section 1016 of the
14 racing, pari-mutuel wagering and breeding law, as amended by section 5
15 of part BB of chapter 59 of the laws of 2023, is amended to read as
16 follows:
17 The provisions of this section shall govern the simulcasting of races
18 conducted at thoroughbred tracks located in another state or country on
19 any day during which a franchised corporation is not conducting a race
20 meeting in Saratoga county at Saratoga thoroughbred racetrack until June
21 thirtieth, two thousand [twenty-four] twenty-five. Every off-track
22 betting corporation branch office and every simulcasting facility
23 licensed in accordance with section one thousand seven that have entered
24 into a written agreement with such facility's representative horsemen's
25 organization as approved by the commission, one thousand eight or one
26 thousand nine of this article shall be authorized to accept wagers and
27 display the live full-card simulcast signal of thoroughbred tracks
28 (which may include quarter horse or mixed meetings provided that all
29 such wagering on such races shall be construed to be thoroughbred races)
30 located in another state or foreign country, subject to the following
31 provisions; provided, however, no such written agreement shall be
32 required of a franchised corporation licensed in accordance with section
33 one thousand seven of this article:
34 § 6. The opening paragraph of section 1018 of the racing, pari-mutuel
35 wagering and breeding law, as amended by section 6 of part BB of chapter
36 59 of the laws of 2023, is amended to read as follows:
37 Notwithstanding any other provision of this chapter, for the period
38 July twenty-fifth, two thousand one through September eighth, two thou-
39 sand [twenty-three] twenty-four, when a franchised corporation is
40 conducting a race meeting within the state at Saratoga Race Course,
41 every off-track betting corporation branch office and every simulcasting
42 facility licensed in accordance with section one thousand seven (that
43 has entered into a written agreement with such facility's representative
44 horsemen's organization as approved by the commission), one thousand
45 eight or one thousand nine of this article shall be authorized to accept
46 wagers and display the live simulcast signal from thoroughbred tracks
47 located in another state, provided that such facility shall accept
48 wagers on races run at all in-state thoroughbred tracks which are
49 conducting racing programs subject to the following provisions;
50 provided, however, no such written agreement shall be required of a
51 franchised corporation licensed in accordance with section one thousand
52 seven of this article.
53 § 7. Section 32 of chapter 281 of the laws of 1994, amending the
54 racing, pari-mutuel wagering and breeding law and other laws relating to
55 simulcasting, as amended by section 7 of part BB of chapter 59 of the
56 laws of 2023, is amended to read as follows:
A. 8809--A 26
1 § 32. This act shall take effect immediately and the pari-mutuel tax
2 reductions in section six of this act shall expire and be deemed
3 repealed on July 1, [2024] 2025; provided, however, that nothing
4 contained herein shall be deemed to affect the application, qualifica-
5 tion, expiration, or repeal of any provision of law amended by any
6 section of this act, and such provisions shall be applied or qualified
7 or shall expire or be deemed repealed in the same manner, to the same
8 extent and on the same date as the case may be as otherwise provided by
9 law; provided further, however, that sections twenty-three and twenty-
10 five of this act shall remain in full force and effect only until May 1,
11 1997 and at such time shall be deemed to be repealed.
12 § 8. Section 54 of chapter 346 of the laws of 1990, amending the
13 racing, pari-mutuel wagering and breeding law and other laws relating to
14 simulcasting and the imposition of certain taxes, as amended by section
15 8 of part BB of chapter 59 of the laws of 2023, is amended to read as
16 follows:
17 § 54. This act shall take effect immediately; provided, however,
18 sections three through twelve of this act shall take effect on January
19 1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
20 ing law, as added by section thirty-eight of this act, shall expire and
21 be deemed repealed on July 1, [2024] 2025; and section eighteen of this
22 act shall take effect on July 1, 2008 and sections fifty-one and fifty-
23 two of this act shall take effect as of the same date as chapter 772 of
24 the laws of 1989 took effect.
25 § 9. Paragraph (a) of subdivision 1 of section 238 of the racing,
26 pari-mutuel wagering and breeding law, as amended by section 9 of part
27 BB of chapter 59 of the laws of 2023, is amended to read as follows:
28 (a) The franchised corporation authorized under this chapter to
29 conduct pari-mutuel betting at a race meeting or races run thereat shall
30 distribute all sums deposited in any pari-mutuel pool to the holders of
31 winning tickets therein, provided such tickets are presented for payment
32 before April first of the year following the year of their purchase,
33 less an amount that shall be established and retained by such franchised
34 corporation of between twelve to seventeen percent of the total deposits
35 in pools resulting from on-track regular bets, and fourteen to twenty-
36 one percent of the total deposits in pools resulting from on-track
37 multiple bets and fifteen to twenty-five percent of the total deposits
38 in pools resulting from on-track exotic bets and fifteen to thirty-six
39 percent of the total deposits in pools resulting from on-track super
40 exotic bets, plus the breaks. The retention rate to be established is
41 subject to the prior approval of the commission.
42 Such rate may not be changed more than once per calendar quarter to be
43 effective on the first day of the calendar quarter. "Exotic bets" and
44 "multiple bets" shall have the meanings set forth in section five
45 hundred nineteen of this chapter. "Super exotic bets" shall have the
46 meaning set forth in section three hundred one of this chapter. For
47 purposes of this section, a "pick six bet" shall mean a single bet or
48 wager on the outcomes of six races. The breaks are hereby defined as the
49 odd cents over any multiple of five for payoffs greater than one dollar
50 five cents but less than five dollars, over any multiple of ten for
51 payoffs greater than five dollars but less than twenty-five dollars,
52 over any multiple of twenty-five for payoffs greater than twenty-five
53 dollars but less than two hundred fifty dollars, or over any multiple of
54 fifty for payoffs over two hundred fifty dollars. Out of the amount so
55 retained there shall be paid by such franchised corporation to the
56 commissioner of taxation and finance, as a reasonable tax by the state
A. 8809--A 27
1 for the privilege of conducting pari-mutuel betting on the races run at
2 the race meetings held by such franchised corporation, the following
3 percentages of the total pool for regular and multiple bets five percent
4 of regular bets and four percent of multiple bets plus twenty percent of
5 the breaks; for exotic wagers seven and one-half percent plus twenty
6 percent of the breaks, and for super exotic bets seven and one-half
7 percent plus fifty percent of the breaks.
8 For the period April first, two thousand one through December thirty-
9 first, two thousand [twenty-four] twenty-five, such tax on all wagers
10 shall be one and six-tenths percent, plus, in each such period, twenty
11 percent of the breaks. Payment to the New York state thoroughbred breed-
12 ing and development fund by such franchised corporation shall be one-
13 half of one percent of total daily on-track pari-mutuel pools resulting
14 from regular, multiple and exotic bets and three percent of super exotic
15 bets and for the period April first, two thousand one through December
16 thirty-first, two thousand [twenty-four] twenty-five, such payment shall
17 be seven-tenths of one percent of regular, multiple and exotic pools.
18 § 10. This act shall take effect immediately.
19 PART Q
20 Section 1. Paragraph (a) of subdivision 9 of section 208 of the
21 racing, pari-mutuel wagering and breeding law, as amended by section 2
22 of part QQ of chapter 59 of the laws of 2022, is amended to read as
23 follows:
24 (a) The franchised corporation shall maintain a separate account for
25 all funds held on deposit in trust by the corporation for individual
26 horsemen's accounts. Purse funds shall be paid by the corporation as
27 required to meet its purse payment obligations. Funds held in horsemen's
28 accounts shall only be released or applied as requested and directed by
29 the individual horseman. Through calendar year [two thousand twenty-
30 five] two thousand twenty-seven the New York Jockey Injury Compensation
31 Fund, Inc. may use up to two million dollars from the account estab-
32 lished pursuant to this subdivision to pay the annual costs required by
33 section two hundred twenty-one of this article.
34 § 2. The opening paragraph of subdivision 7 of section 221 of the
35 racing, pari-mutuel wagering and breeding law, as amended by section 1
36 of part QQ of chapter 59 of the laws of 2022, is amended to read as
37 follows:
38 In order to pay the costs of the insurance required by this section
39 and by the workers' compensation law and to carry out its other powers
40 and duties and to pay for any of its liabilities under section four-
41 teen-a of the workers' compensation law, the New York Jockey Injury
42 Compensation Fund, Inc. shall ascertain the total funding necessary and
43 establish the sums that are to be paid by all owners and trainers
44 licensed or required to be licensed under section two hundred twenty of
45 this article, to obtain the total funding amount required annually. In
46 order to provide that any sum required to be paid by an owner or trainer
47 is equitable, the fund shall establish payment schedules that reflect
48 such factors as are appropriate, including where applicable, the
49 geographic location of the racing corporation at which the owner or
50 trainer participates, the duration of such participation, the amount of
51 any purse earnings, the number of horses involved, or such other factors
52 as the fund shall determine to be fair, equitable and in the best inter-
53 ests of racing. In no event shall the amount deducted from an owner's
54 share of purses exceed two percent; provided, however, through calendar
A. 8809--A 28
1 year [two thousand twenty-five] two thousand twenty-seven, the New York
2 Jockey Injury Compensation Fund, Inc. may use up to two million dollars
3 from the account established pursuant to subdivision nine of section two
4 hundred eight of this article to pay the annual costs required by this
5 section and the funds from such account shall not count against the two
6 percent of purses deducted from an owner's share of purses. The amount
7 deducted from an owner's share of purses shall not exceed one percent
8 after April first, [two thousand twenty-four] two thousand twenty-seven.
9 In the cases of multiple ownerships and limited racing appearances, the
10 fund shall equitably adjust the sum required.
11 § 3. The opening paragraph of subdivision 2 of section 228 of the
12 racing, pari-mutuel wagering and breeding law, as amended by chapter 198
13 of the laws of 2023, is amended to read as follows:
14 The commission shall, as a condition of racing, require any franchised
15 corporation and every other corporation subject to its jurisdiction to
16 withhold one percent of all purses, except that for the franchised
17 corporation, starting on September first, two thousand seven and contin-
18 uing through August thirty-first, [two thousand twenty-four] two thou-
19 sand twenty-seven, two percent of all purses shall be withheld, and, in
20 the case of the franchised corporation, to pay such sum to the
21 horsemen's organization or its successor that was first entitled to
22 receive payments pursuant to this section in accordance with rules of
23 the commission adopted effective November third, nineteen hundred eight-
24 y-three representing at least fifty-one percent of the owners and train-
25 ers using the facilities of such franchised corporation, on the condi-
26 tion that such horsemen's organization shall expend as much as is
27 necessary, but not to exceed one-half of one percent of such total sum,
28 to acquire and maintain the equipment required to establish a program at
29 a state college within this state with an approved equine science
30 program to test for the presence of steroids in horses, provided further
31 that the qualified organization shall also, in an amount to be deter-
32 mined by its board of directors, annually include in its expenditures
33 for benevolence programs, funds to support an organization providing
34 services necessary to backstretch employees, and, in the case of every
35 other corporation, to pay such one percent sum of purses to the
36 horsemen's organization or its successor that was first entitled to
37 receive payments pursuant to this section in accordance with rules of
38 the commission adopted effective May twenty-third, nineteen hundred
39 eighty-six representing at least fifty-one percent of the owners and
40 trainers using the facilities of such corporation.
41 § 4. This act shall take effect immediately.
42 PART R
43 Section 1. The racing, pari-mutuel wagering and breeding law is
44 amended by adding a new section 902-a to read as follows:
45 § 902-a. Equine screening and advanced imaging expenses. 1. In order
46 to assure the public's confidence and continue the high degree of integ-
47 rity in racing at the pari-mutuel betting tracks, clinical services
48 related to screening and advanced imaging shall be conducted by a land
49 grant university within this state at a location proximate to a race-
50 track owned by the state.
51 2. Notwithstanding any inconsistent provision of law, the land grant
52 university's costs of (a) obtaining the necessary equipment shall be
53 off-set by a one-time grant of two million dollars made by the fran-
54 chised corporation to the applicable land grant university; and (b)
A. 8809--A 29
1 operating such preventive screening and advanced imaging services shall
2 be off-set by an assessment collected by the commission pursuant to
3 subdivision seven of section one thousand twelve-a of this chapter, and
4 distributed by the commission to such land grant university. The commis-
5 sion shall determine the distribution schedule of such assessments to
6 the land grant university outlined in paragraph (b) of this subdivision,
7 provided that such distributions occur in a reasonable amount of time
8 subsequent to the commission collecting such assessments.
9 3. In consideration of the state and industry support provided for the
10 screening and advanced imaging services to the land grant university:
11 (a) the clinical services shall be provided for the benefit of New York
12 horsemen at reasonable costs; and (b) any data or educational material
13 generated from such program shall be shared with the commission and any
14 entity licensed or franchised pursuant to article one or two of this
15 chapter.
16 § 2. Subdivision 6 of section 1012-a of the racing, pari-mutuel wager-
17 ing and breeding law, as amended by chapter 243 of the laws of 2020, is
18 amended and a new subdivision 7 is added to read as follows:
19 6. multi-jurisdictional account wagering providers shall pay a market
20 origin fee equal to five percent on each wager accepted from New York
21 residents. Multi-jurisdictional account wagering providers shall make
22 the required payments to the market origin account on or before the
23 fifth business day of each month and such required payments shall cover
24 payments due for the period of the preceding calendar month; provided,
25 however, that such payments required to be made on April fifteenth shall
26 be accompanied by a report under oath, showing the total of all such
27 payments, together with such other information as the commission may
28 require. A penalty of five percent and interest at the rate of one
29 percent per month from the date the report is required to be filed to
30 the date the payment shall be payable in case any payments required by
31 this subdivision are not paid when due. If the commission determines
32 that any moneys received under this subdivision were paid in error, the
33 commission may cause the same to be refunded without interest out of any
34 moneys collected thereunder, provided an application therefor is filed
35 with the commission within one year from the time the erroneous payment
36 was made. The commission shall pay into the racing regulation account,
37 under the joint custody of the comptroller and the commission, the total
38 amount of the fee collected pursuant to this section[.]; and
39 7. any multi-jurisdictional account wagering providers that are not
40 controlled by an entity otherwise licensed or franchised in this state
41 to conduct pari-mutuel wagering pursuant to article two or three of this
42 chapter through which New York residents have wagered an aggregate
43 amount of at least fifteen million dollars in every month of calendar
44 year two thousand twenty-three shall pay an additional assessment of
45 0.03% not to exceed one million dollars in calendar year two thousand
46 twenty-four, and 0.05% not to exceed one million seven hundred fifty
47 thousand dollars in calendar years two thousand twenty-five through two
48 thousand twenty-nine, which shall be distributed pursuant to section
49 nine hundred two-a of this chapter. This assessment shall continue only
50 as long as necessary to fund the operations of the screening and
51 advanced imaging clinical services described in such section.
52 § 3. Subdivision 8 of section 212 of the racing, pari-mutuel wagering
53 and breeding law is amended by adding a new paragraph c to read as
54 follows:
55 c. Notwithstanding any other provision of this article, the franchised
56 corporation shall be entitled to make a grant for the purposes of or
A. 8809--A 30
1 otherwise make capital expenditures to purchase screening and advanced
2 imaging equipment consistent with section nine hundred two of this chap-
3 ter.
4 § 4. This act shall take effect immediately and shall be in full force
5 and effect as of April 1, 2024; provided, however, that sections one and
6 two of this act shall expire on March 31, 2029.
7 PART S
8 Section 1. The opening paragraph of paragraph (a) of subdivision 1 of
9 section 210 of the tax law, as amended by section 1 of subpart A of part
10 I of chapter 59 of the laws of 2023, is amended to read as follows:
11 For taxable years beginning before January first, two thousand
12 sixteen, the amount prescribed by this paragraph shall be computed at
13 the rate of seven and one-tenth percent of the taxpayer's business
14 income base. For taxable years beginning on or after January first, two
15 thousand sixteen, the amount prescribed by this paragraph shall be six
16 and one-half percent of the taxpayer's business income base. For taxable
17 years beginning on or after January first, two thousand twenty-one and
18 before January first, two thousand [twenty-seven] twenty-four for any
19 taxpayer with a business income base for the taxable year of more than
20 five million dollars, the amount prescribed by this paragraph shall be
21 seven and one-quarter percent of the taxpayer's business income base.
22 For taxable years beginning on or after January first, two thousand
23 twenty-four and before January first, two thousand twenty-seven for any
24 taxpayer with a business income base for the taxable year of more than
25 five million dollars, the amount prescribed by this paragraph shall be
26 nine percent of the taxpayer's business income. The taxpayer's business
27 income base shall mean the portion of the taxpayer's business income
28 apportioned within the state as hereinafter provided. However, in the
29 case of a small business taxpayer, as defined in paragraph (f) of this
30 subdivision, the amount prescribed by this paragraph shall be computed
31 pursuant to subparagraph (iv) of this paragraph and in the case of a
32 manufacturer, as defined in subparagraph (vi) of this paragraph, the
33 amount prescribed by this paragraph shall be computed pursuant to
34 subparagraph (vi) of this paragraph, and, in the case of a qualified
35 emerging technology company, as defined in subparagraph (vii) of this
36 paragraph, the amount prescribed by this paragraph shall be computed
37 pursuant to subparagraph (vii) of this paragraph.
38 § 2. This act shall take effect immediately and shall apply to taxable
39 years beginning on or after January 1, 2024.
40 PART T
41 Section 1. Clauses (vi) and (vii) of subparagraph (B) of paragraph 1
42 of subsection (a) of section 601 of the tax law, as amended by section 1
43 of subpart A of part A of chapter 59 of the laws of 2022, are amended to
44 read as follows:
45 (vi) For taxable years beginning in two thousand twenty-three [and
46 before two thousand twenty-eight] the following rates shall apply:
47 If the New York taxable income is: The tax is:
48 Not over $17,150 4% of the New York taxable income
49 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
50 $17,150
51 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
A. 8809--A 31
1 $23,600
2 Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
3 $27,900
4 Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess over
5 $161,550
6 Over $323,200 but not over $18,252 plus 6.85% of excess over
7 $2,155,350 $323,200
8 Over $2,155,350 but not over $143,754 plus 9.65% of excess over
9 $5,000,000 $2,155,350
10 Over $5,000,000 but not over $418,263 plus 10.30%
11 $25,000,000 of excess over $5,000,000
12 Over $25,000,000 $2,478,263 plus
13 10.90% of excess over
14 $25,000,000
15 (vii) For taxable years beginning in two thousand twenty-four and
16 before two thousand twenty-eight the following rates shall apply:
17 If the New York taxable income is: The tax is:
18 Not over $17,150 4% of the New York taxable income
19 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
20 $17,150
21 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
22 $23,600
23 Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
24 $27,900
25 Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess over
26 $161,550
27 Over $323,200 but not over $2,155,350 $18,252 plus 6.85% of excess over
28 $323,200
29 Over $2,155,350 but not over $143,754 plus 9.65% of excess over
30 $5,000,000 $2,155,350
31 Over $5,000,000 but not over $418,263 plus 10.80% of excess over
32 $25,000,000 $5,000,000
33 Over $25,000,000 $2,578,663 plus 11.40% of excess
34 over $25,000,000
35 (viii) For taxable years beginning after two thousand twenty-seven the
36 following rates shall apply:
37 If the New York taxable income is: The tax is:
38 Not over $17,150 4% of the New York taxable income
39 Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
40 $17,150
41 Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
42 $23,600
43 Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
44 $27,900
45 Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess
46 over $161,550
47 Over $323,200 but not over $18,252 plus 6.85% of excess
48 $2,155,350 over $323,200
49 Over $2,155,350 $143,754 plus 8.82% of excess
50 over $2,155,350
51 § 2. Clauses (vi) and (vii) of subparagraph (B) of paragraph 1 of
52 subsection (b) of section 601 of the tax law, as amended by section 2 of
A. 8809--A 32
1 subpart A of part A of chapter 59 of the laws of 2022, are amended to
2 read as follows:
3 (vi) For taxable years beginning in two thousand twenty-three [and
4 before two thousand twenty-eight] the following rates shall apply:
5 If the New York taxable income is: The tax is:
6 Not over $12,800 4% of the New York taxable income
7 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
8 $12,800
9 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
10 $17,650
11 Over $20,900 but not over $107,650 $901 plus 5.5% of excess over
12 $20,900
13 Over $107,650 but not over $269,300 $5,672 plus 6.00% of excess over
14 $107,650
15 Over $269,300 but not over $15,371 plus 6.85% of excess over
16 $1,616,450 $269,300
17 Over $1,616,450 but not over $107,651 plus 9.65% of excess over
18 $5,000,000 $1,616,450
19 Over $5,000,000 but not over $434,163 plus 10.30%
20 $25,000,000 of excess over $5,000,000
21 Over $25,000,000 $2,494,163 plus
22 10.90% of excess over
23 $25,000,000
24 (vii) For taxable years beginning in two thousand twenty-four and
25 before two thousand twenty-eight the following rates shall apply:
26 If the New York taxable income is: The tax is:
27 Not over $12,800 4% of the New York taxable income
28 Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
29 $12,800
30 Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
31 $17,650
32 Over $20,900 but not over $107,650 $901 plus 5.5% of excess over
33 $20,900
34 Over $107,650 but not over $269,300 $5,672 plus 6.00% of excess over
35 $107,650
36 Over $269,300 but not over $1,616,450 $15,371 plus 6.85% of excess
37 over $269,300
38 Over $1,616,450 but not over $107,651 plus 9.65% of excess
39 $5,000,000 over $1,616,450
40 Over $5,000,000 but not over $434,163 plus 10.80% of excess
41 $25,000,000 over $5,000,000
42 Over $25,000,000 $2,594,163 plus 11.40% of excess
43 over $25,000,000
44 (viii) For taxable years beginning after two thousand twenty-seven the
45 following rates shall apply:
46 If the New York taxable income is: The tax is:
47 Not over $12,800 4% of the New York taxable income
48 Over $12,800 but not over $512 plus 4.5% of excess over
49 $17,650 $12,800
50 Over $17,650 but not over $730 plus 5.25% of excess over
51 $20,900 $17,650
52 Over $20,900 but not over $901 plus 5.5% of excess over
53 $107,650 $20,900
A. 8809--A 33
1 Over $107,650 but not over $5,672 plus 6.00% of excess
2 $269,300 over $107,650
3 Over $269,300 but not over $15,371 plus 6.85% of excess
4 $1,616,450 over $269,300
5 Over $1,616,450 $107,651 plus 8.82% of excess
6 over $1,616,450
7 § 3. Clauses (vi) and (vii) of subparagraph (B) of paragraph 1 of
8 subsection (c) of section 601 of the tax law, as amended by section 3 of
9 subpart A of part A of chapter 59 of the laws of 2022, are amended to
10 read as follows:
11 (vi) For taxable years beginning in two thousand twenty-three [and
12 before two thousand twenty-eight] the following rates shall apply:
13 If the New York taxable income is: The tax is:
14 Not over $8,500 4% of the New York taxable income
15 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
16 $8,500
17 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
18 $11,700
19 Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
20 $13,900
21 Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess over
22 $80,650
23 Over $215,400 but not over $12,356 plus 6.85% of excess over
24 $1,077,550 $215,400
25 Over $1,077,550 but not over $71,413 plus 9.65% of excess over
26 $5,000,000 $1,077,550
27 Over $5,000,000 but not over $449,929 plus 10.30%
28 $25,000,000 of excess over $5,000,000
29 Over $25,000,000 $2,509,929 plus 10.90% of excess
30 over $25,000,000
31 (vii) For taxable years beginning in two thousand twenty-four and
32 before two thousand twenty-eight the following rates shall apply:
33 If the New York taxable income is: The tax is:
34 Not over $8,500 4% of the New York taxable income
35 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
36 $8,500
37 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
38 $11,700
39 Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
40 $13,900
41 Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess over
42 $80,650
43 Over $215,400 but not over $1,077,550 $12,356 plus 6.85% of excess
44 over $215,400
45 Over $1,077,550 but not over $71,413 plus 9.65% of excess
46 $5,000,000 over $1,077,550
47 Over $5,000,000 but not over $449,929 plus 10.80% of excess
48 $25,000,000 over $5,000,000
49 Over $25,000,000 $2,609,929 plus 11.40% of excess
50 over $25,000,000
51 (viii) For taxable years beginning after two thousand twenty-seven the
52 following rates shall apply:
A. 8809--A 34
1 If the New York taxable income is: The tax is:
2 Not over $8,500 4% of the New York taxable income
3 Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
4 $8,500
5 Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
6 $11,700
7 Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
8 $13,900
9 Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess
10 over $80,650
11 Over $215,400 but not over $12,356 plus 6.85% of excess
12 $1,077,550 over $215,400
13 Over $1,077,550 $71,413 plus 8.82% of excess
14 over $1,077,550
15 § 4. Subsection (d-4) of section 601 of the tax law, as added by
16 section 3 of subpart B of part A of chapter 59 of the laws of 2022, is
17 amended and a new subsection (d-5) is added to read as follows:
18 (d-4) Alternative tax table benefit recapture. Notwithstanding the
19 provisions of subsection (d), (d-1), (d-2) or (d-3) of this section, for
20 taxable years beginning on or after two thousand twenty-three [and
21 before two thousand twenty-eight], there is hereby imposed a supple-
22 mental tax in addition to the tax imposed under subsections (a), (b) and
23 (c) of this section for the purpose of recapturing the benefit of the
24 tax tables contained in such subsections. During these taxable years,
25 any reference in this chapter to subsection (d), (d-1), (d-2) or (d-3)
26 of this section shall be read as a reference to this subsection.
27 (1) For resident married individuals filing joint returns and resident
28 surviving spouses:
29 (A) If New York adjusted gross income is greater than $107,650, but
30 not over $25,000,000:
31 (i) the recapture base and incremental benefit shall be determined by
32 New York taxable income as follows:
33 Greater than Not over Recapture Base Incremental Benefit
34 $27,900 $161,550 $0 $333
35 $161,550 $323,200 $333 $807
36 $323,200 $2,155,350 $1,140 $2,747
37 $2,155,350 $5,000,000 $3,887 $60,350
38 $5,000,000 $25,000,000 $64,237 $32,500
39 (ii) the applicable amount shall be determined by New York taxable
40 income as follows:
41 Greater than Not over Applicable Amount
42 $27,900 $161,550 New York adjusted gross income minus $107,650
43 $161,550 $323,200 New York adjusted gross income minus $161,550
44 $323,200 $2,155,350 New York adjusted gross income minus $323,200
45 $2,155,350 $5,000,000 New York adjusted gross income minus $2,155,350
46 $5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
47 (iii) the phase-in fraction shall be a fraction, the numerator of
48 which shall be the lesser of fifty thousand dollars or the applicable
49 amount and the denominator of which shall be fifty thousand dollars; and
50 (iv) the supplemental tax due shall equal the sum of the recapture
51 base and the product of (i) the incremental benefit and (ii) the phase-
52 in fraction. Provided, however, that if the New York taxable income of
53 the taxpayer is less than twenty-seven thousand nine hundred dollars,
A. 8809--A 35
1 the supplemental tax shall equal the difference between the product of
2 5.50 percent and New York taxable income and the tax table computation
3 on the New York taxable income set forth in paragraph one of subsection
4 (a) of this section, multiplied by a fraction, the numerator of which is
5 the lesser of fifty thousand dollars or New York adjusted gross income
6 minus one hundred seven thousand six hundred fifty dollars, and the
7 denominator of which is fifty thousand dollars.
8 (B) If New York adjusted gross income is greater than twenty-five
9 million dollars, the supplemental tax due shall equal the difference
10 between the product of 10.90 percent and New York taxable income and the
11 tax table computation on the New York taxable income set forth in para-
12 graph one of subsection (a) of this section.
13 (2) For resident heads of households:
14 (A) If New York adjusted gross income is greater than $107,650, but
15 not over $25,000,000:
16 (i) the recapture base and incremental benefit shall be determined by
17 New York taxable income as follows:
18 Greater than Not over Recapture Base Incremental Benefit
19 $107,650 $269,300 $0 $787
20 $269,300 $1,616,450 $787 $2,289
21 $1,616,450 $5,000,000 $3,076 $45,261
22 $5,000,000 $25,000,000 $48,337 $32,500
23 (ii) the applicable amount shall be determined by New York taxable
24 income as follows:
25 Greater than Not over Applicable Amount
26 $107,650 $269,300 New York adjusted gross income minus $107,650
27 $269,300 $1,616,450 New York adjusted gross income minus $269,300
28 $1,616,450 $5,000,000 New York adjusted gross income minus $1,616,450
29 $5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
30 (iii) the phase-in fraction shall be a fraction, the numerator of
31 which shall be the lesser of fifty thousand dollars or the applicable
32 amount and the denominator of which shall be fifty thousand dollars; and
33 (iv) the supplemental tax due shall equal the sum of the recapture
34 base and the product of (i) the incremental benefit and (ii) the phase-
35 in fraction. Provided, however, that if the New York taxable income of
36 the taxpayer is less than one hundred seven thousand six hundred fifty
37 dollars, the supplemental tax shall equal the difference between the
38 product of 6.00 percent and New York taxable income and the tax table
39 computation on the New York taxable income set forth in paragraph one of
40 subsection (b) of this section, multiplied by a fraction, the numerator
41 of which is the lesser of fifty thousand dollars or New York adjusted
42 gross income minus one hundred seven thousand six hundred fifty dollars,
43 and the denominator of which is fifty thousand dollars.
44 (B) If New York adjusted gross income is greater than twenty-five
45 million dollars, the supplemental tax due shall equal the difference
46 between the product of 10.90 percent and New York taxable income and the
47 tax table computation on the New York taxable income set forth in para-
48 graph one of subsection (b) of this section.
49 (3) For resident unmarried individuals, resident married individuals
50 filing separate returns and resident estates and trusts:
51 (A) If New York adjusted gross income is greater than $107,650, but
52 not over $25,000,000:
53 (i) the recapture base and incremental benefit shall be determined by
54 New York taxable income as follows:
55 Greater than Not over Recapture Base Incremental Benefit
56 $80,650 $215,400 $0 $568
A. 8809--A 36
1 $215,400 $1,077,550 $568 $1,831
2 $1,077,550 $5,000,000 $2,399 $30,172
3 $5,000,000 $25,000,000 $32,571 $32,500
4 (ii) the applicable amount shall be determined by New York taxable
5 income as follows:
6 Greater than Not over Applicable Amount
7 $80,650 $215,400 New York adjusted gross income minus $107,650
8 $215,400 $1,077,550 New York adjusted gross income minus $215,400
9 $1,077,550 $5,000,000 New York adjusted gross income minus $1,077,550
10 $5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
11 (iii) the phase-in fraction shall be a fraction, the numerator of
12 which shall be the lesser of fifty thousand dollars or the applicable
13 amount and the denominator of which shall be fifty thousand dollars; and
14 (iv) the supplemental tax due shall equal the sum of the recapture
15 base and the product of (i) the incremental benefit and (ii) the phase-
16 in fraction. Provided, however, that if the New York taxable income of
17 the taxpayer is less than eighty thousand six hundred fifty dollars, the
18 supplemental tax shall equal the difference between the product of 6.00
19 percent and New York taxable income and the tax table computation on the
20 New York taxable income set forth in paragraph one of subsection (c) of
21 this section, multiplied by a fraction, the numerator of which is the
22 lesser of fifty thousand dollars or New York adjusted gross income minus
23 one hundred seven thousand six hundred fifty dollars, and the denomina-
24 tor of which is fifty thousand dollars.
25 (B) If New York adjusted gross income is greater than twenty-five
26 million dollars, the supplemental tax due shall equal the difference
27 between the product of 10.90 percent and New York taxable income and the
28 tax table computation on the New York taxable income set forth in para-
29 graph one of subsection (c) of this section.
30 (d-5) Alternative tax table benefit recapture. Notwithstanding the
31 provisions of subsection (d), (d-1), (d-2), (d-3) or (d-4) of this
32 section, for taxable years beginning on or after two thousand twenty-
33 four and before two thousand twenty-eight, there is hereby imposed a
34 supplemental tax in addition to the tax imposed under subsections (a),
35 (b) and (c) of this section for the purpose of recapturing the benefit
36 of the tax tables contained in such subsections. During these taxable
37 years, any reference in this chapter to subsection (d), (d-1), (d-2),
38 (d-3) or (d-4) of this section shall be read as a reference to this
39 subsection.
40 (1) For resident married individuals filing joint returns and resident
41 surviving spouses:
42 (A) If New York adjusted gross income is greater than $107,650, but
43 not over $25,000,000:
44 (i) the recapture base and incremental benefit shall be determined by
45 New York taxable income as follows:
46 Greater than Not over Recapture Base Incremental Benefit
47 $27,900 $161,550 $0 $333
48 $161,550 $323,200 $333 $807
49 $323,200 $2,155,350 $1,140 $2,747
50 $2,155,350 $5,000,000 $3,887 $60,350
51 $5,000,000 $25,000,000 $64,237 $57,500
52 (ii) the applicable amount shall be determined by New York taxable
53 income as follows:
54 Greater than Not over Applicable Amount
55 $27,900 $161,550 New York adjusted gross income minus $107,650
56 $161,550 $323,200 New York adjusted gross income minus $161,550
A. 8809--A 37
1 $323,200 $2,155,350 New York adjusted gross income minus $323,200
2 $2,155,350 $5,000,000 New York adjusted gross income minus $2,155,350
3 $5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
4 (iii) the phase-in fraction shall be a fraction, the numerator of
5 which shall be the lesser of fifty thousand dollars or the applicable
6 amount and the denominator of which shall be fifty thousand dollars; and
7 (iv) the supplemental tax due shall equal the sum of the recapture
8 base and the product of (i) the incremental benefit and (ii) the phase-
9 in fraction. Provided, however, that if the New York taxable income of
10 the taxpayer is less than twenty-seven thousand nine hundred dollars,
11 the supplemental tax shall equal the difference between the product of
12 5.50 percent and New York taxable income and the tax table computation
13 on the New York taxable income set forth in paragraph one of subsection
14 (a) of this section, multiplied by a fraction, the numerator of which is
15 the lesser of fifty thousand dollars or New York adjusted gross income
16 minus one hundred seven thousand six hundred fifty dollars, and the
17 denominator of which is fifty thousand dollars.
18 (B) If New York adjusted gross income is greater than twenty-five
19 million dollars, the supplemental tax due shall equal the difference
20 between the product of 11.40 percent and New York taxable income and the
21 tax table computation on the New York taxable income set forth in para-
22 graph one of subsection (a) of this section.
23 (2) For resident heads of households:
24 (A) If New York adjusted gross income is greater than $107,650, but
25 not over $25,000,000:
26 (i) the recapture base and incremental benefit shall be determined by
27 New York taxable income as follows:
28 Greater than Not over Recapture Base Incremental Benefit
29 $107,650 $269,300 $0 $787
30 $269,300 $1,616,450 $787 $2,289
31 $1,616,450 $5,000,000 $3,076 $45,261
32 $5,000,000 $25,000,000 $48,337 $57,500
33 (ii) the applicable amount shall be determined by New York taxable
34 income as follows:
35 Greater than Not over Applicable Amount
36 $107,650 $269,300 New York adjusted gross income minus $107,650
37 $269,300 $1,616,450 New York adjusted gross income minus $269,300
38 $1,616,450 $5,000,000 New York adjusted gross income minus $1,616,450
39 $5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000
40 (iii) the phase-in fraction shall be a fraction, the numerator of
41 which shall be the lesser of fifty thousand dollars or the applicable
42 amount and the denominator of which shall be fifty thousand dollars; and
43 (iv) the supplemental tax due shall equal the sum of the recapture
44 base and the product of (i) the incremental benefit and (ii) the phase-
45 in fraction. Provided, however, that if the New York taxable income of
46 the taxpayer is less than one hundred seven thousand six hundred fifty
47 dollars, the supplemental tax shall equal the difference between the
48 product of 6.00 percent and New York taxable income and the tax table
49 computation on the New York taxable income set forth in paragraph one of
50 subsection (b) of this section, multiplied by a fraction, the numerator
51 of which is the lesser of fifty thousand dollars or New York adjusted
52 gross income minus one hundred seven thousand six hundred fifty dollars,
53 and the denominator of which is fifty thousand dollars.
54 (B) If New York adjusted gross income is greater than twenty-five
55 million dollars, the supplemental tax due shall equal the difference
56 between the product of 11.40 percent and New York taxable income and the
A. 8809--A 38
1 tax table computation on the New York taxable income set forth in para-
2 graph one of subsection (b) of this section.
3 (3) For resident unmarried individuals, resident married individuals
4 filing separate returns and resident estates and trusts:
5 (A) If New York adjusted gross income is greater than $107,650, but
6 not over $25,000,000:
7 (i) the recapture base and incremental benefit shall be determined by
8 New York taxable income as follows:
9 Greater than Not over Recapture Base Incremental Benefit
10 $80,650 $215,400 $0 $568
11 $215,400 $1,077,550 $568 $1,831
12 $1,077,550 $5,000,000 $2,399 $30,172
13 $5,000,000 $25,000,000 $32,571 $57,500
14 (ii) the applicable amount shall be determined by New York taxable
15 income as follows:
16 Greater than Not over Applicable Amount
17 $80,650 $215,400 New York adjusted gross income minus $107,650
18 $215,400 $1,077,550 New York adjusted gross income minus $215,400
19 $1,077,550 $5,000,000 New York adjusted gross income minus
20 $1,077,550
21 $5,000,000 $25,000,000 New York adjusted gross income minus
22 $5,000,000
23 (iii) the phase-in fraction shall be a fraction, the numerator of
24 which shall be the lesser of fifty thousand dollars or the applicable
25 amount and the denominator of which shall be fifty thousand dollars; and
26 (iv) the supplemental tax due shall equal the sum of the recapture
27 base and the product of (i) the incremental benefit and (ii) the phase-
28 in fraction. Provided, however, that if the New York taxable income of
29 the taxpayer is less than eighty thousand six hundred fifty dollars, the
30 supplemental tax shall equal the difference between the product of 6.00
31 percent and New York taxable income and the tax table computation on the
32 New York taxable income set forth in paragraph one of subsection (c) of
33 this section, multiplied by a fraction, the numerator of which is the
34 lesser of fifty thousand dollars or New York adjusted gross income minus
35 one hundred seven thousand six hundred fifty dollars, and the denomina-
36 tor of which is fifty thousand dollars.
37 (B) If New York adjusted gross income is greater than twenty-five
38 million dollars, the supplemental tax due shall equal the difference
39 between the product of 11.40 percent and New York taxable income and the
40 tax table computation on the New York taxable income set forth in para-
41 graph one of subsection (c) of this section.
42 § 5. Notwithstanding any provision of law to the contrary, the method
43 of determining the amount to be deducted and withheld from wages on
44 account of taxes imposed by or pursuant to the authority of article 22
45 of the tax law in connection with the implementation of the provisions
46 of this act shall be prescribed by regulations of the commissioner of
47 taxation and finance with due consideration to the effect such withhold-
48 ing tables and methods would have on the receipt and amount of revenue.
49 The commissioner of taxation and finance shall adjust such withholding
50 tables and methods in regard to taxable years beginning in 2024 and
51 after in such manner as to result, so far as practicable, in withholding
52 from an employee's wages an amount substantially equivalent to the tax
53 reasonably estimated to be due for such taxable years as a result of the
54 provisions of this act. Any such regulations to implement a change in
55 withholding tables and methods for tax year 2024 shall be adopted and
A. 8809--A 39
1 effective as soon as practicable and the commissioner of taxation and
2 finance may adopt such regulations on an emergency basis notwithstanding
3 anything to the contrary in section 202 of the state administrative
4 procedure act.
5 § 6. This act shall take effect immediately and shall apply to taxable
6 years beginning on and after January 1, 2024.
7 PART U
8 Section 1. Paragraph 1 of subsection (d) of section 606 of the tax
9 law, as amended by section 1 of part Q of chapter 63 of the laws of
10 2000, is amended to read as follows:
11 (1) General. (A) (i) A taxpayer shall be allowed a credit as provided
12 herein equal to [(i)] the applicable percentage of the earned income
13 credit allowed under section thirty-two of the internal revenue code for
14 the same taxable year, provided, however, for New York state purposes
15 beginning with the two thousand twenty-four taxable year, and for each
16 taxable year thereafter, the phaseout percentage as defined in section
17 32(b)(1) of the internal revenue code shall be determined as follows:
18 In the case of an eligible The phaseout percentage is:
19 individual with:
20 One qualifying child 11.98
21 Two qualifying children 15.06
22 Three or more qualifying children 15.06
23 No qualifying children 7.65
24 (ii) The credit under clause (i) of this subparagraph shall be reduced
25 by the credit permitted under subsection (b) of this section.
26 (B) The applicable percentage shall be (i) seven and one-half percent
27 for taxable years beginning in nineteen hundred ninety-four, (ii) ten
28 percent for taxable years beginning in nineteen hundred ninety-five,
29 (iii) twenty percent for taxable years beginning after nineteen hundred
30 ninety-five and before two thousand, (iv) twenty-two and one-half
31 percent for taxable years beginning in two thousand, (v) twenty-five
32 percent for taxable years beginning in two thousand one, (vi) twenty-
33 seven and one-half percent for taxable years beginning in two thousand
34 two, and (vii) thirty percent for taxable years beginning in two thou-
35 sand three and thereafter. Provided, however, that if the reversion
36 event, as defined in this paragraph, occurs, the applicable percentage
37 shall be twenty percent for taxable years ending on or after the date on
38 which the reversion event occurred. The reversion event shall be deemed
39 to have occurred on the date on which federal action, including but not
40 limited to, administrative, statutory or regulatory changes, materially
41 reduces or eliminates New York state's allocation of the federal tempo-
42 rary assistance for needy families block grant, or materially reduces
43 the ability of the state to spend federal temporary assistance for needy
44 families block grant funds for the earned income credit or to apply
45 state general fund spending on the earned income credit toward the
46 temporary assistance for needy families block grant maintenance of
47 effort requirement, and the commissioner of the office of temporary and
48 disability assistance shall certify the date of such event to the
49 commissioner of taxation and finance, the director of the division of
50 the budget, the speaker of the assembly and the temporary president of
51 the senate.
A. 8809--A 40
1 § 2. This act shall take effect immediately and shall apply to taxable
2 years beginning on and after January 1, 2024.
3 PART V
4 Section 1. Subsection (d) of section 606 of the tax law is amended by
5 adding a new paragraph 9 to read as follows:
6 (9) Notwithstanding any provision to the contrary, for taxable years
7 two thousand twenty-four and thereafter, an eligible individual, who
8 filed a New York personal income tax return using a valid United States
9 individual taxpayer identification number (ITIN) or if such individual
10 otherwise satisfies the requirements of this paragraph, shall be eligi-
11 ble for the credit under this subsection. A federal individual taxpayer
12 identification number or a social security number must be provided for
13 each spouse in the case of a couple filing jointly or separately and for
14 each child in order to be eligible for the credit. For purposes of this
15 paragraph, an eligible individual, upon request by the commissioner,
16 shall be required to submit proof including, but not limited to, (i) (A)
17 an eligible individual filed a tax return for each tax year such credit
18 is allowed with the department using a valid United States individual
19 taxpayer identification number, or (B) alternatively, such individual
20 may submit one or more proofs of work described in paragraph (k) of
21 subdivision five of section two of part EEE of chapter fifty-nine of the
22 laws of two thousand twenty-one; and (ii) the proof of identity as
23 described in paragraph (a) of subdivision five of section two of part
24 EEE of chapter fifty-nine of the laws of two thousand twenty-one. The
25 commissioner in conjunction with the commissioner of labor may, by regu-
26 lation, establish alternative documents that sufficiently demonstrate an
27 eligible individual's qualification for the tax credit, including but
28 not limited to proof of identity as described in paragraph (a) of subdi-
29 vision five of section two of part EEE of chapter fifty-nine of the laws
30 of two thousand twenty-one, provided that such additional documents
31 clearly demonstrate that such individual was employed and received mone-
32 tary earnings for each tax year such individual is eligible for the
33 credit prior to the date such individual certifies that they became
34 eligible for the credit allowed under this subsection.
35 § 2. This act shall take effect immediately and shall apply to taxable
36 years beginning on and after January 1, 2024. Effective immediately, the
37 addition, amendment and/or repeal of any rule or regulation necessary
38 for the implementation of this act on its effective date are authorized
39 to be made and completed on or before such effective date.
40 PART W
41 Section 1. Subsection (c-1) of section 606 of the tax law is amended
42 by adding a new paragraph 5 to read as follows:
43 (5) (A) For tax year two thousand twenty-three, the commissioner shall
44 issue a payment of a supplemental empire state child credit in the
45 amount of (i) one hundred percent of the empire state child credit
46 calculated and allowed pursuant to this subsection to taxpayers whose
47 federal adjusted gross income was less than ten thousand dollars; (ii)
48 seventy-five percent of the empire state child credit calculated and
49 allowed pursuant to this subsection to taxpayers whose federal adjusted
50 gross income was greater than or equal to ten thousand dollars but less
51 than twenty-five thousand dollars; (iii) fifty percent of the empire
52 state child credit calculated and allowed pursuant to this subsection to
A. 8809--A 41
1 taxpayers whose federal adjusted gross income was greater than or equal
2 to twenty-five thousand dollars but less than fifty thousand dollars;
3 and (iv) twenty-five percent of the empire state child credit calculated
4 and allowed pursuant to this subsection to taxpayers whose federal
5 adjusted gross income was greater than or equal to fifty thousand
6 dollars. Provided, however, that no payment shall be issued if it is
7 less than twenty-five dollars.
8 (B) The supplemental payment pursuant to this paragraph shall be
9 allowed to taxpayers who timely filed returns pursuant to section six
10 hundred fifty-one of this article, determined with regard to extensions
11 pursuant to section six hundred fifty-seven of this article.
12 § 2. This act shall take effect immediately.
13 PART X
14 Section 1. Paragraphs 1, 2, and 3 of subsection (n-1) of section 606
15 of the tax law, as amended by section 1 of part BB of chapter 59 of the
16 laws of 2022, are amended to read as follows:
17 (1) An individual taxpayer who meets the eligibility standards in
18 paragraph two of this subsection shall be allowed a credit against the
19 taxes imposed by this article in the amount specified in paragraph three
20 of this subsection for tax year two thousand [twenty-two] twenty-four.
21 (2) To be eligible for the credit, the taxpayer (or taxpayers filing
22 joint returns) (a) must own and primarily reside in real property
23 receiving either the STAR exemption authorized by section four hundred
24 twenty-five of the real property tax law or the school tax relief credit
25 authorized by subsection (eee) of this section, and (b) must have had
26 qualified gross income no greater than two hundred fifty thousand
27 dollars in tax year two thousand [twenty] twenty-two.
28 (3) Amount of credit. (a) For a taxpayer who owned and primarily
29 resided in real property receiving the basic STAR exemption or who
30 received the basic STAR credit, the amount of the credit shall equal the
31 STAR tax savings associated with such basic STAR exemption in the two
32 thousand [twenty-one] twenty-three--two thousand [twenty-two] twenty-
33 four school year, multiplied by the following percentage:
34 (i) For a taxpayer whose primary residence is located outside the city
35 of New York:
36 Qualified Gross Income Percentage
37 Not over $75,000 [163%] 70%
38 Over $75,000 but not over $150,000 [115%] 50%
39 Over $150,000 but not over $200,000 [66%] 30%
40 Over $200,000 but not over $250,000 18%
41 Over $250,000 No credit
42 (ii) For a taxpayer whose primary residence is located within the city
43 of New York:
44 Qualified Gross Income Percentage
45 Not over $75,000 [125%] 85%
46 Over $75,000 but not over $150,000 [115%] 60%
47 Over $150,000 but not over $200,000 [105%] 40%
48 Over $200,000 but not over $250,000 [100%] 28%
49 Over $250,000 No credit
50 (b) For a taxpayer who owned and primarily resided in real property
51 receiving the enhanced STAR exemption or who received the enhanced STAR
52 credit, the amount of the credit shall equal the STAR tax savings asso-
53 ciated with such enhanced STAR exemption in the two thousand [twenty-
54 one] twenty-three--two thousand [twenty-two] twenty-four school year,
A. 8809--A 42
1 multiplied by [sixty-six] thirty percent if the taxpayer's primary resi-
2 dence is located outside the city of New York, or [one hundred ten]
3 forty percent if the taxpayer's primary residence is located within the
4 city of New York.
5 (c) In no case may the amount of the credit allowed under this
6 subsection exceed the school district taxes due with respect to the
7 residence for that school year, nor shall any credit be allowed under
8 this subsection if the amount determined pursuant to this paragraph is
9 less than one hundred dollars.
10 § 2. This act shall take effect immediately.
11 PART Y
12 Section 1. Subdivision (a) of section 1115 of the tax law is amended
13 by adding a new paragraph 47 to read as follows:
14 (47) Fire extinguishers, fire alarms, heat alarms or carbon monoxide
15 alarms purchased for residential use during the month of October.
16 § 2. This act shall take effect on the thirtieth day after it shall
17 have become a law.
18 PART Z
19 Section 1. Subdivision (a) of section 1115 of the tax law is amended
20 by adding a new paragraph 47 to read as follows:
21 (47) School supplies or items commonly used by a student in a course
22 of study for which the receipt or consideration given or contracted to
23 be given is less than one hundred ten dollars per item, which shall
24 include, but not be limited to, book bags or backpacks, textbooks, pens,
25 pencils, highlighters, crayons, markers, erasers, index cards, paper,
26 notebooks, binders, folders, scissors, rulers and calculators. Only the
27 purchases made during the fifteen-day period commencing on the fifteenth
28 day immediately preceding the first Monday in September, known as Labor
29 Day, and ending on Labor Day, during each calendar year shall be exempt
30 under this paragraph.
31 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
32 amended by section 5 of part J of chapter 59 of the laws of 2021, is
33 amended to read as follows:
34 (1) Either, all of the taxes described in article twenty-eight of this
35 chapter, at the same uniform rate, as to which taxes all provisions of
36 the local laws, ordinances or resolutions imposing such taxes shall be
37 identical, except as to rate and except as otherwise provided, with the
38 corresponding provisions in such article twenty-eight, including the
39 definition and exemption provisions of such article, so far as the
40 provisions of such article twenty-eight can be made applicable to the
41 taxes imposed by such city or county and with such limitations and
42 special provisions as are set forth in this article. The taxes author-
43 ized under this subdivision may not be imposed by a city or county
44 unless the local law, ordinance or resolution imposes such taxes so as
45 to include all portions and all types of receipts, charges or rents,
46 subject to state tax under sections eleven hundred five and eleven
47 hundred ten of this chapter, except as otherwise provided. Notwith-
48 standing the foregoing, a tax imposed by a city or county authorized
49 under this subdivision shall not include the tax imposed on charges for
50 admission to race tracks and simulcast facilities under subdivision (f)
51 of section eleven hundred five of this chapter. (i) Any local law, ordi-
52 nance or resolution enacted by any city of less than one million or by
A. 8809--A 43
1 any county or school district, imposing the taxes authorized by this
2 subdivision, shall, notwithstanding any provision of law to the contra-
3 ry, exclude from the operation of such local taxes all sales of tangible
4 personal property for use or consumption directly and predominantly in
5 the production of tangible personal property, gas, electricity, refrig-
6 eration or steam, for sale, by manufacturing, processing, generating,
7 assembly, refining, mining or extracting; and all sales of tangible
8 personal property for use or consumption predominantly either in the
9 production of tangible personal property, for sale, by farming or in a
10 commercial horse boarding operation, or in both; and all sales of fuel
11 sold for use in commercial aircraft and general aviation aircraft; and,
12 unless such city, county or school district elects otherwise, shall omit
13 the provision for credit or refund contained in clause six of subdivi-
14 sion (a) or subdivision (d) of section eleven hundred nineteen of this
15 chapter. (ii) Any local law, ordinance or resolution enacted by any
16 city, county or school district, imposing the taxes authorized by this
17 subdivision, shall omit the residential solar energy systems equipment
18 and electricity exemption provided for in subdivision (ee), the commer-
19 cial solar energy systems equipment and electricity exemption provided
20 for in subdivision (ii), the commercial fuel cell electricity generating
21 systems equipment and electricity generated by such equipment exemption
22 provided for in subdivision (kk) [and], the clothing and footwear
23 exemption provided for in paragraph thirty of subdivision (a) of section
24 eleven hundred fifteen of this chapter, and the school supplies or items
25 commonly used by a student in a course of study exemption provided for
26 in paragraph forty-seven of subdivision (a) of section eleven hundred
27 fifteen of this chapter, unless such city, county or school district
28 elects otherwise as to such residential solar energy systems equipment
29 and electricity exemption, such commercial solar energy systems equip-
30 ment and electricity exemption, commercial fuel cell electricity gener-
31 ating systems equipment and electricity generated by such equipment
32 exemption or such clothing and footwear exemption, or such school
33 supplies or items commonly used by a student in a course of study
34 exemption.
35 § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
36 amended by section 2 of part WW, subparagraphs (xii) and (xiii) as sepa-
37 rately amended and subparagraph (xiv) as added by section 6 of part Z of
38 chapter 60 of the laws of 2016, is amended to read as follows:
39 (4) Notwithstanding any other provision of law to the contrary, any
40 local law enacted by any city of one million or more that imposes the
41 taxes authorized by this subdivision (i) may omit the exception provided
42 in subparagraph (ii) of paragraph three of subdivision (c) of section
43 eleven hundred five of this chapter for receipts from laundering, dry-
44 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
45 (ii) may impose the tax described in paragraph six of subdivision (c) of
46 section eleven hundred five of this chapter at a rate in addition to the
47 rate prescribed by this section not to exceed two percent in multiples
48 of one-half of one percent; (iii) shall provide that the tax described
49 in paragraph six of subdivision (c) of section eleven hundred five of
50 this chapter does not apply to facilities owned and operated by the city
51 or an agency or instrumentality of the city or a public corporation the
52 majority of whose members are appointed by the chief executive officer
53 of the city or the legislative body of the city or both of them; (iv)
54 shall not include any tax on receipts from, or the use of, the services
55 described in paragraph seven of subdivision (c) of section eleven
56 hundred five of this chapter; (v) shall provide that, for purposes of
A. 8809--A 44
1 the tax described in subdivision (e) of section eleven hundred five of
2 this chapter, "permanent resident" means any occupant of any room or
3 rooms in a hotel for at least one hundred eighty consecutive days with
4 regard to the period of such occupancy; (vi) may omit the exception
5 provided in paragraph one of subdivision (f) of section eleven hundred
6 five of this chapter for charges to a patron for admission to, or use
7 of, facilities for sporting activities in which the patron is to be a
8 participant, such as bowling alleys and swimming pools; (vii) may
9 provide the clothing and footwear exemption in paragraph thirty of
10 subdivision (a) of section eleven hundred fifteen of this chapter, and,
11 notwithstanding any provision of subdivision (d) of this section to the
12 contrary, any local law providing for such exemption or repealing such
13 exemption, may go into effect on any one of the following dates: March
14 first, June first, September first or December first; (viii) shall omit
15 the exemption provided in paragraph forty-one of subdivision (a) of
16 section eleven hundred fifteen of this chapter; (ix) shall omit the
17 exemption provided in subdivision (c) of section eleven hundred fifteen
18 of this chapter insofar as it applies to fuel, gas, electricity, refrig-
19 eration and steam, and gas, electric, refrigeration and steam service of
20 whatever nature for use or consumption directly and exclusively in the
21 production of gas, electricity, refrigeration or steam; (x) shall omit,
22 unless such city elects otherwise, the provision for refund or credit
23 contained in clause six of subdivision (a) or in subdivision (d) of
24 section eleven hundred nineteen of this chapter; (xii) shall omit,
25 unless such city elects otherwise, the exemption for residential solar
26 energy systems equipment and electricity provided in subdivision (ee) of
27 section eleven hundred fifteen of this chapter; (xiii) shall omit,
28 unless such city elects otherwise, the exemption for commercial solar
29 energy systems equipment and electricity provided in subdivision (ii) of
30 section eleven hundred fifteen of this chapter; [and] (xiv) shall
31 exclude from the operation of such local taxes all sales of fuel sold
32 for use in commercial aircraft and general aviation aircraft[. (xiv)];
33 (xv) shall omit, unless such city elects otherwise, the exemption for
34 commercial fuel cell electricity generating systems equipment and elec-
35 tricity generated by such equipment provided in subdivision (kk) of
36 section eleven hundred fifteen of this chapter[.]; and (xvi) may
37 provide the school supplies and items commonly used by a student in a
38 course of study exemption in paragraph forty-seven of subdivision
39 (a) of section eleven hundred fifteen of this chapter, and, notwith-
40 standing any provision of subdivision (d) of this section to the
41 contrary, any local law providing for such exemption or repealing such
42 exemption, may be applicable only to the purchases made during the
43 fifteen-day period commencing on the fifteenth day immediately preceding
44 the first Monday in September, known as Labor Day, and ending on Labor
45 Day, during each calendar year. Any reference in this chapter or in any
46 local law, ordinance or resolution enacted pursuant to the authority of
47 this article to former subdivisions (n) or (p) of this section shall be
48 deemed to be a reference to clauses (xii) or (xiii) of this paragraph,
49 respectively, and any such local law, ordinance or resolution that
50 provides the exemptions provided in such former subdivisions (n) and/or
51 (p) shall be deemed instead to provide the exemptions provided in claus-
52 es (xii) and/or (xiii) of this paragraph.
53 § 4. This act shall take effect immediately.
54 PART AA
A. 8809--A 45
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 3-c to read as follows:
3 (3-c) Oral hygiene products, including toothbrushes, toothpaste, tooth
4 powders, mouthwash, dental floss, or other similar products.
5 § 2. This act shall take effect on the thirtieth day after it shall
6 have become a law.
7 PART BB
8 Section 1. Section 1115 of the tax law is amended by adding two new
9 subdivisions (ll) and (mm) to read as follows:
10 (ll) The following shall be exempt from tax under this article: (1)
11 Receipts from the retail sale of, and consideration given or contracted
12 to be given for, or for the use of, residential energy storage systems
13 equipment and the service of installing such systems. For the purposes
14 of this subdivision, "residential energy storage systems equipment"
15 shall mean an arrangement or combination of components installed in a
16 residence that stores electricity for use at a later time to provide
17 heating, cooling, hot water and/or electricity.
18 (2) Receipts from the sale of electricity by a person primarily
19 engaged in the sale of energy storage system equipment and/or electric-
20 ity generated by such equipment pursuant to a written agreement under
21 which such electricity is generated by residential energy system storage
22 equipment that is: (A) owned by a person other than the purchaser of
23 such electricity; (B) installed on residential property of the purchaser
24 of such electricity; and (C) used to provide heating, cooling, hot water
25 or electricity.
26 (mm) The following shall be exempt from tax under this article: (1)
27 Receipts from the retail sale of, and consideration given or contracted
28 to be given for, or for the use of, commercial energy storage systems
29 equipment and the costs of installing such systems. For the purposes of
30 this subdivision, "commercial energy storage systems equipment" shall
31 mean an arrangement or combination of components installed upon non-re-
32 sidential premises that stores electricity for use at a later time to
33 provide heating, cooling, hot water and/or electricity.
34 (2) Receipts from the sale of electricity by a person primarily
35 engaged in the sale of energy storage system equipment and/or electric-
36 ity generated by such equipment pursuant to a written agreement under
37 which the electricity is generated by commercial energy system equipment
38 that is: (A) owned by a person other than the purchaser of such elec-
39 tricity; (B) installed on the non-residential premises of the purchaser
40 of such electricity; and (C) used to provide heating, cooling, hot water
41 or electricity to such premises.
42 § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
43 amended by section 5 of part J of chapter 59 of the laws of 2021, is
44 amended to read as follows:
45 (1) Either, all of the taxes described in article twenty-eight of this
46 chapter, at the same uniform rate, as to which taxes all provisions of
47 the local laws, ordinances or resolutions imposing such taxes shall be
48 identical, except as to rate and except as otherwise provided, with the
49 corresponding provisions in such article twenty-eight, including the
50 definition and exemption provisions of such article, so far as the
51 provisions of such article twenty-eight can be made applicable to the
52 taxes imposed by such city or county and with such limitations and
53 special provisions as are set forth in this article. The taxes author-
54 ized under this subdivision may not be imposed by a city or county
A. 8809--A 46
1 unless the local law, ordinance or resolution imposes such taxes so as
2 to include all portions and all types of receipts, charges or rents,
3 subject to state tax under sections eleven hundred five and eleven
4 hundred ten of this chapter, except as otherwise provided. Notwith-
5 standing the foregoing, a tax imposed by a city or county authorized
6 under this subdivision shall not include the tax imposed on charges for
7 admission to race tracks and simulcast facilities under subdivision (f)
8 of section eleven hundred five of this chapter. (i) Any local law, ordi-
9 nance or resolution enacted by any city of less than one million or by
10 any county or school district, imposing the taxes authorized by this
11 subdivision, shall, notwithstanding any provision of law to the contra-
12 ry, exclude from the operation of such local taxes all sales of tangible
13 personal property for use or consumption directly and predominantly in
14 the production of tangible personal property, gas, electricity, refrig-
15 eration or steam, for sale, by manufacturing, processing, generating,
16 assembly, refining, mining or extracting; and all sales of tangible
17 personal property for use or consumption predominantly either in the
18 production of tangible personal property, for sale, by farming or in a
19 commercial horse boarding operation, or in both; and all sales of fuel
20 sold for use in commercial aircraft and general aviation aircraft; and,
21 unless such city, county or school district elects otherwise, shall omit
22 the provision for credit or refund contained in clause six of subdivi-
23 sion (a) or subdivision (d) of section eleven hundred nineteen of this
24 chapter. (ii) Any local law, ordinance or resolution enacted by any
25 city, county or school district, imposing the taxes authorized by this
26 subdivision, shall omit the residential solar energy systems equipment
27 and electricity exemption provided for in subdivision (ee), the commer-
28 cial solar energy systems equipment and electricity exemption provided
29 for in subdivision (ii), the commercial fuel cell electricity generating
30 systems equipment and electricity generated by such equipment exemption
31 provided for in subdivision (kk), the residential energy storage systems
32 equipment and electricity exemption provided for in subdivision (ll),
33 the commercial energy storage systems equipment and electricity
34 exemption provided for in subdivision (mm) and the clothing and footwear
35 exemption provided for in paragraph thirty of subdivision (a) of section
36 eleven hundred fifteen of this chapter, unless such city, county or
37 school district elects otherwise as to such residential solar energy
38 systems equipment and electricity exemption, such commercial solar ener-
39 gy systems equipment and electricity exemption, commercial fuel cell
40 electricity generating systems equipment and electricity generated by
41 such equipment exemption or such clothing and footwear exemption.
42 § 3. Subdivision (d) of section 1210 of the tax law, as amended by
43 section 4 of part WW of chapter 60 of the laws of 2016, is amended to
44 read as follows:
45 (d) A local law, ordinance or resolution imposing any tax pursuant to
46 this section, increasing or decreasing the rate of such tax, repealing
47 or suspending such tax, exempting from such tax the energy sources and
48 services described in paragraph three of subdivision (a) or of subdivi-
49 sion (b) of this section or changing the rate of tax imposed on such
50 energy sources and services or providing for the credit or refund
51 described in clause six of subdivision (a) of section eleven hundred
52 nineteen of this chapter, or electing or repealing the exemption for
53 residential solar equipment and electricity in subdivision (ee) of
54 section eleven hundred fifteen of this article, or the exemption for
55 commercial solar equipment and electricity in subdivision (ii) of
56 section eleven hundred fifteen of this article, or electing or repealing
A. 8809--A 47
1 the exemption for commercial fuel cell electricity generating systems
2 equipment and electricity generated by such equipment in subdivision
3 (kk) of section eleven hundred fifteen of this article, or the exemption
4 for residential energy storage equipment or electricity in subdivision
5 (ll) of section eleven hundred fifteen of this article, or the exemption
6 for commercial energy storage equipment and electricity in subdivision
7 (mm) of section eleven hundred fifteen of this article must go into
8 effect only on one of the following dates: March first, June first,
9 September first or December first; provided, that a local law, ordinance
10 or resolution providing for the exemption described in paragraph thirty
11 of subdivision (a) of section eleven hundred fifteen of this chapter or
12 repealing any such exemption or a local law, ordinance or resolution
13 providing for a refund or credit described in subdivision (d) of section
14 eleven hundred nineteen of this chapter or repealing such provision so
15 provided must go into effect only on March first. No such local law,
16 ordinance or resolution shall be effective unless a certified copy of
17 such law, ordinance or resolution is mailed by registered or certified
18 mail to the commissioner at the commissioner's office in Albany at least
19 ninety days prior to the date it is to become effective. However, the
20 commissioner may waive and reduce such ninety-day minimum notice
21 requirement to a mailing of such certified copy by registered or certi-
22 fied mail within a period of not less than thirty days prior to such
23 effective date if the commissioner deems such action to be consistent
24 with the commissioner's duties under section twelve hundred fifty of
25 this article and the commissioner acts by resolution. Where the
26 restriction provided for in section twelve hundred twenty-three of this
27 article as to the effective date of a tax and the notice requirement
28 provided for therein are applicable and have not been waived, the
29 restriction and notice requirement in section twelve hundred twenty-
30 three of this article shall also apply.
31 § 4. This act shall take effect on the thirtieth day after it shall
32 have become a law.
33 PART CC
34 Section 1. The tax law is amended by adding a new section 49 to read
35 as follows:
36 § 49. Work opportunity tax credit. (a) General. A taxpayer subject to
37 tax under article nine-A, twenty-two, or thirty-three of this chapter
38 shall be allowed a credit against such tax in an amount equal to one
39 hundred percent of the credit that is allowed to the taxpayer under
40 section 51 of the internal revenue code that is attributable to quali-
41 fied wages paid to a New York resident who is a member of a targeted
42 group and for whom a certificate to that effect has been issued by the
43 department of labor.
44 (b) Definitions. The terms "qualified wages" and "targeted group"
45 shall have the same meanings as in section 51 of the internal revenue
46 code.
47 (c) Effect on other tax credits. Wages which are the basis of the
48 credit under this section may not be used as the basis for any other
49 credit allowed under this chapter.
50 (d) Limit on tax credits issued. Over the lifetime of the tax credit,
51 the total amount of tax credits provided for under this section shall
52 not exceed thirty million dollars.
53 (e) Cross-references. For application of the credit provided for in
54 this section, see the following provisions of this chapter:
A. 8809--A 48
1 (1) article 9-A: section 210-B, subdivision 60;
2 (2) article 22: section 606, subsection (bbb);
3 (3) article 33: section 1511, subdivision (ff).
4 § 2. Section 210-B of the tax law is amended by adding a new subdivi-
5 sion 60 to read as follows:
6 60. Work opportunity tax credit. (a) Allowance of credit. A taxpayer
7 shall be allowed a credit, to be computed as provided in section forty-
8 nine of this chapter, against the tax imposed by this article. Such
9 credit may not exceed five hundred dollars per eligible employee per
10 year in any given tax year.
11 (b) Application of credit. The credit allowed under this subdivision
12 for any taxable year may not reduce the tax due for such year to less
13 than the amount prescribed in paragraph (d) of subdivision one of
14 section two hundred ten of this article. However, if the amount of the
15 credit allowed under this subdivision for any taxable year reduces the
16 tax to such amount or if the taxpayer otherwise pays tax based on the
17 fixed dollar minimum amount, any amount of credit thus not deductible in
18 such taxable year will be treated as an overpayment of tax to be credit-
19 ed in accordance with the provisions of section one thousand eighty-six
20 of this chapter. Provided, however, the provisions of subsection (c) of
21 section one thousand eighty-eight of this chapter notwithstanding, no
22 interest shall be paid thereon.
23 § 3. Section 606 of the tax law is amended by adding a new subsection
24 (bbb) to read as follows:
25 (bbb) Work opportunity tax credit. (1) Allowance of credit. A taxpayer
26 shall be allowed a credit, to be computed as provided in section forty-
27 nine of this chapter, against the tax imposed by this article. Such
28 credit may not exceed five hundred dollars per eligible employee per
29 year in any given tax year.
30 (2) Application of credit. If the amount of the credit allowed under
31 this subsection for any taxable year shall exceed the taxpayer's tax for
32 such year, the excess shall be treated as an overpayment of tax to be
33 credited or refunded in accordance with the provisions of section six
34 hundred eighty-six of this article, provided, however, that no interest
35 shall be paid thereon.
36 § 4. Section 1511 of the tax law is amended by adding a new subdivi-
37 sion (ff) to read as follows:
38 (ff) Work opportunity tax credit. (1) Allowance of credit. A taxpayer
39 shall be allowed a credit, to be computed as provided in section forty-
40 nine of this chapter, against the tax imposed by this article. Such
41 credit may not exceed five hundred dollars per eligible employee per
42 year in any given tax year.
43 (2) Application of credit. The credit allowed under this subdivision
44 shall not reduce the tax due for such year to be less than the minimum
45 fixed by paragraph four of subdivision (a) of section fifteen hundred
46 two or section fifteen hundred two-a of this article, whichever is
47 applicable. However, if the amount of the credit allowed under this
48 subdivision for any taxable year reduces the taxpayer's tax to such
49 amount, any amount of credit thus not deductible will be treated as an
50 overpayment of tax to be credited in accordance with the provisions of
51 section one thousand eighty-six of this chapter. Provided, however, the
52 provisions of subsection (c) of section one thousand eighty-eight of
53 this chapter notwithstanding, no interest shall be paid thereon.
54 § 5. This act shall take effect April 1, 2025 and shall apply to taxa-
55 ble years beginning on and after January 1, 2025 and shall apply to
A. 8809--A 49
1 wages paid to individuals hired on and after such effective date and
2 shall expire and be deemed repealed December 31, 2027.
3 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
4 sion, section or part of this act shall be adjudged by any court of
5 competent jurisdiction to be invalid, such judgment shall not affect,
6 impair, or invalidate the remainder thereof, but shall be confined in
7 its operation to the clause, sentence, paragraph, subdivision, section
8 or part thereof directly involved in the controversy in which such judg-
9 ment shall have been rendered. It is hereby declared to be the intent of
10 the legislature that this act would have been enacted even if such
11 invalid provisions had not been included herein.
12 § 3. This act shall take effect immediately provided, however, that
13 the applicable effective date of Parts A through CC of this act shall be
14 as specifically set forth in the last section of such Parts.