S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 8309                                                  A. 8809
 
                       S E N A T E - A S S E M B L Y
 
                             January 17, 2024
                                ___________
 
 IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
   cle seven of the Constitution -- read twice and ordered  printed,  and
   when printed to be committed to the Committee on Finance
 
 IN  ASSEMBLY  --  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

 AN  ACT  to amend the tax law and the administrative code of the city of
   New York, in relation to permanently 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
   relating to certain transactions and related information and  relating
   to the voluntary compliance initiative, in relation to eliminating the
   expiration  thereof  (Part  B);  to  amend the tax law, in relation to
   making technical corrections to the metropolitan commuter  transporta-
   tion  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 proper-
   ty tax law and other laws relating to establishing standards for elec-
   tronic tax administration, in relation to the effectiveness of certain
   provisions relating to  mandatory   electronic   filing of  tax  docu-
   ments;  and to repeal certain provisions of the tax law and the admin-
   istrative code of the city of New York relating to mandatory electron-
   ic  filing  by  certain  tax  return  preparers  and  the  failure  to
   electronically  file  returns  (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 tax law, in relation to requiring
   sales tax from vacation rental  marketplace  providers  (Part  K);  to
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD12674-01-4
 S. 8309                             2                            A. 8809
 
   amend  the  tax law, in relation to the taxation of adult-use cannabis
   products (Part L); to amend the real property tax law, in relation  to
   clarifying  the  assessment ceiling for local public utility mass real
   property  (Part M); to amend the real property tax law, in relation to
   requiring excess proceeds from a tax foreclosure sale to  be  returned
   to  the former owner (Part N); to amend the racing, pari-mutuel wager-
   ing and breeding law, in relation to the utilization of funds  in  the
   Capital  off-track  betting  corporations'  capital  acquisition funds
   (Part O); and to amend the racing, pari-mutuel wagering  and  breeding
   law,  in  relation to licenses for simulcast facilities, sums relating
   to track simulcast,  simulcast  of  out-of-state  thoroughbred  races,
   simulcasting  of races run by out-of-state harness tracks and distrib-
   utions 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 imposition 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)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  This  act enacts into law major components of legislation
 which are necessary to implement the state fiscal plan for the 2024-2025
 state fiscal year. Each component is  wholly  contained  within  a  Part
 identified  as Parts A through P. The effective date for each particular
 provision contained within such Part is set forth in the last section of
 such Part.   Any provision in  any  section  contained  within  a  Part,
 including  the  effective date of the Part, which makes a reference to a
 section "of this act", when used  in  connection  with  that  particular
 component,  shall  be  deemed  to  mean  and  refer to the corresponding
 section of the Part in which it is found. Section three of this act sets
 forth the general effective date of this act.
 
                                  PART A
 
   Section 1. Paragraph 2 of subsection (g) of section  615  of  the  tax
 law,  as  amended  by  section  1 of part Q of chapter 59 of the laws of
 2019, is amended to read as follows:
   (2) With respect to an individual whose New York adjusted gross income
 is over ten million dollars, the New York itemized deduction shall be an
 amount equal to  twenty-five  percent  of  any  charitable  contribution
 deduction  allowed  under  section  one  hundred seventy of the internal
 revenue code for taxable years beginning after two  thousand  nine  [and
 ending before two thousand twenty-five].
   § 2. Paragraph 2 of subdivision (g) of section 11-1715 of the adminis-
 trative  code of the city of New York, as amended by section 2 of part Q
 of chapter 59 of the laws of 2019, is amended to read as follows:
   (2) With respect to an individual whose New York adjusted gross income
 is over ten million dollars, the New York itemized deduction shall be an
 amount equal to  twenty-five  percent  of  any  charitable  contribution
 deduction  allowed  under  section  one  hundred seventy of the internal
 S. 8309                             3                            A. 8809
 
 revenue code for taxable years beginning after two  thousand  nine  [and
 ending before two thousand twenty-five].
   § 3. This act shall take effect immediately.
 
                                  PART B
 
   Section  1.  Section  12  of part N of chapter 61 of the laws of 2005,
 amending the tax law relating to certain transactions and related infor-
 mation and relating to the voluntary compliance initiative,  as  amended
 by  section 1 of part O of chapter 59 of the laws of 2019, is amended to
 read as follows:
   § 12. This act shall take effect immediately; provided, however,  that
 (i)  section  one  of  this act shall apply to all disclosure statements
 described in paragraph 1 of subdivision (a) of section  25  of  the  tax
 law, as added by section one of this act, that were required to be filed
 with  the  internal  revenue service at any time with respect to "listed
 transactions" as described in such paragraph 1, and shall apply  to  all
 disclosure  statements  described  in  paragraph 1 of subdivision (a) of
 section 25 of the tax law, as added by section one  of  this  act,  that
 were required to be filed with the internal revenue service with respect
 to  "reportable  transactions"  as  described in such paragraph 1, other
 than "listed transactions", in which a taxpayer participated during  any
 taxable year for which the statute of limitations for assessment has not
 expired  as  of  the date this act shall take effect, and shall apply to
 returns or statements described in such paragraph 1 required to be filed
 by taxpayers (or persons  as  described  in  such  paragraph)  with  the
 commissioner  of taxation and finance on or after the sixtieth day after
 this act shall have become a law; and
   (ii) sections two through four and seven  through  nine  of  this  act
 shall apply to any tax liability for which the statute of limitations on
 assessment  has  not expired as of the date this act shall take effect[;
 and
   (iii) provided, further, that  the  provisions  of  this  act,  except
 section  five  of  this act, shall expire and be deemed repealed July 1,
 2024; provided, that, such expiration and repeal shall  not  affect  any
 requirement imposed pursuant to this act].
   § 2. This act shall take effect immediately.
 
                                  PART C
 
   Section  1.  The opening paragraph of paragraph 2 of subsection (a) of
 section 801 of the tax law, as amended by section 1 of part N of chapter
 59 of the laws of 2012, is amended to read as follows:
   (A) For individuals, the tax is  imposed  at  a  rate  of  thirty-four
 hundredths  (.34)  percent  of  the net earnings from self-employment of
 individuals that are attributable to the MCTD, IN THE COUNTIES OF DUTCH-
 ESS, NASSAU, ORANGE, PUTNAM, ROCKLAND, SUFFOLK, AND WESTCHESTER, if such
 earnings attributable to the MCTD exceed fifty thousand dollars for  the
 tax year.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2024.
 
                                  PART D
 
   Section 1. Paragraph 2 of subsection (c) and paragraph 4 of subsection
 (d)  of  section  689  of  the tax law, paragraph 2 of subsection (c) as
 S. 8309                             4                            A. 8809
 
 amended by chapter 40 of the laws of 1964 and paragraph 4 of  subsection
 (d) as amended by chapter 28 of the laws of 1987, are amended to read as
 follows:
   (2)  the  taxpayer  has not previously filed with the tax commission a
 timely petition under subsection (b) OF THIS SECTION for the same  taxa-
 ble year unless the petition under this subsection relates to a separate
 claim  for  credit  or  refund  properly  filed  under subsection (f) of
 section six hundred eighty-seven OF THIS PART OR RELATES TO A REFUND  OR
 CREDIT FIRST CLAIMED ON AN AMENDED RETURN FOR THE TAXABLE YEAR, and
   (4)  Restriction  on further notices of deficiency. -- If the taxpayer
 files a petition with the tax commission under this section,  no  notice
 of  deficiency  under  section  six  hundred eighty-one OF THIS PART may
 thereafter be issued by the tax commission for the same  [taxable  year]
 TAX  RETURN,  except  in  case  of  fraud or with respect to a change or
 correction required to be reported under section six hundred  fifty-nine
 OF THIS ARTICLE.
   §  2.  Paragraph 2 of subsection (c) and paragraph 4 of subsection (d)
 of section 1089 of the tax law, paragraph 2 of subsection (c)  as  added
 by  chapter 188 of the laws of 1964 and paragraph 4 of subsection (d) as
 amended by chapter 817 of the laws of  1987,  are  amended  to  read  as
 follows:
   (2)  the  taxpayer  has not previously filed with the tax commission a
 timely petition under subsection (b) OF THIS SECTION for the same  taxa-
 ble year unless the petition under this subsection relates to a separate
 claim  for  credit  or  refund  properly  filed  under subsection (f) of
 section one thousand eighty-seven OF THIS ARTICLE OR RELATES TO A REFUND
 OR CREDIT FIRST CLAIMED ON AN AMENDED RETURN FOR THE TAXABLE YEAR, and
   (4) Restriction on further notices of  deficiency.---If  the  taxpayer
 files  a  petition with the tax commission under this section, no notice
 of deficiency under section one thousand eighty-one OF THIS ARTICLE  may
 thereafter  be  issued by the tax commission for the same [taxable year]
 TAX RETURN, except in case of fraud or with respect to  an  increase  or
 decrease  in federal taxable income or federal alternative minimum taxa-
 ble income or federal tax or a federal change or correction or renegoti-
 ation, or computation or recomputation of tax, which is treated  in  the
 same  manner as if it were a deficiency for federal income tax purposes,
 required to be reported under subdivision three of section  two  hundred
 eleven[,  or  under section two hundred nineteen-bb or under section two
 hundred nineteen-zz] OF THIS CHAPTER.
   § 3. This act shall take effect immediately and apply to taxable years
 beginning on or after January 1, 2024.
 
                                  PART E
 
   Section 1. The executive law is amended by adding a new section  845-e
 to read as follows:
   §  845-E.  COMMERCIAL SECURITY TAX CREDIT PROGRAM. 1. DEFINITIONS. FOR
 THE PURPOSES OF THIS SECTION:
   (A) "CERTIFICATE OF TAX CREDIT" MEANS THE DOCUMENT ISSUED TO  A  BUSI-
 NESS  ENTITY  BY  THE  DIVISION AFTER THE DIVISION HAS VERIFIED THAT THE
 BUSINESS ENTITY HAS MET ALL APPLICABLE ELIGIBILITY CRITERIA IN  SUBDIVI-
 SION TWO OF THIS SECTION. THE CERTIFICATE SHALL SPECIFY THE EXACT AMOUNT
 OF  THE  TAX CREDIT UNDER THIS SECTION THAT A BUSINESS ENTITY MAY CLAIM,
 PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, AND OTHER  INFORMATION  AS
 REQUIRED BY THE DEPARTMENT OF TAXATION AND FINANCE.
 S. 8309                             5                            A. 8809
 
   (B)  "QUALIFIED  BUSINESS"  MEANS A BUSINESS WITH ONE HUNDRED OR FEWER
 TOTAL EMPLOYEES THAT OPERATES  ONE  OR  MORE  PHYSICAL  RETAIL  BUSINESS
 LOCATIONS OPEN TO THE PUBLIC IN NEW YORK STATE THAT INCURS COSTS RELATED
 TO  PROTECTION  AGAINST  RETAIL  THEFT  OF  GOODS  THROUGH  RETAIL THEFT
 PREVENTION MEASURES.
   (C)  "QUALIFIED  RETAIL  THEFT  PREVENTION MEASURE EXPENSES" MEANS ANY
 COMBINATION OF RETAIL THEFT PREVENTION MEASURE COSTS PAID OR INCURRED BY
 A QUALIFIED BUSINESS DURING THE TAXABLE YEAR  THAT  CUMULATIVELY  EXCEED
 TWELVE THOUSAND DOLLARS FOR EACH NEW YORK RETAIL LOCATION.
   (D)  "RETAIL  THEFT  PREVENTION MEASURE" MEANS (I) THE USE OF SECURITY
 OFFICERS AS DEFINED IN PARAGRAPH (E) OF THIS SUBDIVISION, (II)  SECURITY
 CAMERAS,  (III)  PERIMETER  SECURITY LIGHTING, (IV) INTERIOR OR EXTERIOR
 LOCKING OR HARDENING MEASURES, (V) ALARM SYSTEMS,  (VI)  ACCESS  CONTROL
 SYSTEMS,  OR (VII) OTHER APPROPRIATE ANTI-THEFT DEVICES AS DETERMINED BY
 THE DIVISION TO BE ELIGIBLE UNDER THIS SECTION.
   (E) "SECURITY OFFICERS"  MEANS  SECURITY  OFFICERS,  REGISTERED  UNDER
 ARTICLE SEVEN-A OF THE GENERAL BUSINESS LAW, RESPONSIBLE FOR THE SECURI-
 TY  AND  THEFT  DETERRENCE  IN  A  QUALIFIED  BUSINESS, WHETHER EMPLOYED
 DIRECTLY BY SUCH BUSINESS OR INDIRECTLY THROUGH A CONTRACTOR.
   2. ELIGIBILITY CRITERIA. TO BE ELIGIBLE FOR A  TAX  CREDIT  UNDER  THE
 COMMERCIAL SECURITY TAX CREDIT PROGRAM, AN ELIGIBLE BUSINESS MUST:
   (A)  BE A QUALIFIED BUSINESS REQUIRED TO FILE A TAX RETURN PURSUANT TO
 ARTICLES NINE, NINE-A OR TWENTY-TWO OF THE TAX LAW;
   (B) HAVE QUALIFIED  RETAIL  THEFT  PREVENTION  MEASURE  EXPENSES  THAT
 EXCEED  TWELVE THOUSAND DOLLARS FOR EACH NEW YORK RETAIL LOCATION DURING
 THE TAXABLE YEAR;
   (C) PROVIDE A CERTIFICATION IN A MANNER AND  FORM  PRESCRIBED  BY  THE
 COMMISSIONER  THAT THE BUSINESS ENTITY PARTICIPATES IN A COMMUNITY ANTI-
 THEFT PARTNERSHIP AS ESTABLISHED BY THE DIVISION BETWEEN BUSINESSES  AND
 RELEVANT LOCAL LAW ENFORCEMENT AGENCIES; AND
   (D)  MAY  NOT  OWE PAST DUE STATE TAXES OR LOCAL PROPERTY TAXES UNLESS
 THE BUSINESS ENTITY IS MAKING PAYMENTS AND COMPLYING  WITH  AN  APPROVED
 BINDING PAYMENT AGREEMENT ENTERED INTO WITH THE TAXING AUTHORITY.
   3. APPLICATION AND APPROVAL PROCESS. (A) A BUSINESS ENTITY MUST SUBMIT
 A  COMPLETE  APPLICATION  AS  PRESCRIBED  BY THE COMMISSIONER BY OCTOBER
 THIRTY-FIRST OF EACH YEAR.
   (B) THE COMMISSIONER SHALL ESTABLISH PROCEDURES FOR BUSINESS  ENTITIES
 TO SUBMIT APPLICATIONS. AS PART OF THE APPLICATION, EACH BUSINESS ENTITY
 MUST:
   (I) PROVIDE EVIDENCE OF ELIGIBILITY IN A FORM AND MANNER PRESCRIBED BY
 THE COMMISSIONER;
   (II)  AGREE  TO  ALLOW THE DEPARTMENT OF TAXATION AND FINANCE TO SHARE
 THE BUSINESS ENTITY'S TAX INFORMATION WITH THE  DIVISION.  HOWEVER,  ANY
 INFORMATION  SHARED  AS  A RESULT OF THIS PROGRAM SHALL NOT BE AVAILABLE
 FOR DISCLOSURE OR INSPECTION UNDER THE STATE FREEDOM OF INFORMATION  LAW
 PURSUANT TO ARTICLE SIX OF THE PUBLIC OFFICERS LAW;
   (III)  ALLOW  THE  DIVISION AND ITS AGENTS ACCESS TO ANY AND ALL BOOKS
 AND RECORDS THE DIVISION MAY REQUIRE TO CONFIRM ELIGIBILITY; AND
   (IV) AGREE TO PROVIDE ANY ADDITIONAL INFORMATION REQUIRED BY THE DIVI-
 SION RELEVANT TO THIS SECTION.
   4. CERTIFICATE OF TAX CREDIT.  AFTER  REVIEWING  A  BUSINESS  ENTITY'S
 COMPLETED FINAL APPLICATION AND DETERMINING THAT A BUSINESS ENTITY MEETS
 THE  ELIGIBILITY CRITERIA AS SET FORTH IN THIS SECTION, THE DIVISION MAY
 ISSUE TO THAT BUSINESS ENTITY A CERTIFICATE OF TAX CREDIT. ALL  APPLICA-
 TIONS  WILL  BE PROCESSED BY THE DIVISION IN THE ORDER THEY ARE RECEIVED
 AND CERTIFICATES OF TAX CREDIT MAY BE ISSUED IN  AMOUNTS  THAT,  IN  THE
 S. 8309                             6                            A. 8809
 
 AGGREGATE,  DO  NOT  EXCEED  THE  ANNUAL CAP AS SET FORTH IN SUBDIVISION
 SEVEN OF THIS SECTION.
   5.  COMMERCIAL SECURITY TAX CREDIT. (A) FOR TAXABLE YEARS BEGINNING ON
 OR AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-FOUR  AND  BEFORE  JANUARY
 FIRST,  TWO  THOUSAND  TWENTY-SIX,  A  BUSINESS ENTITY IN THE COMMERCIAL
 SECURITY TAX CREDIT PROGRAM THAT MEETS THE ELIGIBILITY  REQUIREMENTS  OF
 SUBDIVISION  TWO OF THIS SECTION MAY BE ELIGIBLE TO CLAIM A CREDIT EQUAL
 TO THREE THOUSAND DOLLARS FOR EACH RETAIL LOCATION OF THE BUSINESS ENTI-
 TY LOCATED IN NEW YORK STATE.
   (B) A BUSINESS ENTITY MAY CLAIM THE TAX CREDIT  IN  THE  TAXABLE  YEAR
 THAT BEGINS IN THE YEAR FOR WHICH IT WAS ALLOCATED A CREDIT BY THE DIVI-
 SION UNDER THIS SECTION.
   (C)  THE  CREDIT  SHALL  BE ALLOWED AS PROVIDED IN SECTION FORTY-NINE,
 SECTION ONE HUNDRED EIGHTY-SEVEN-R, SUBDIVISION  SIXTY  OF  SECTION  TWO
 HUNDRED TEN-B AND SUBSECTION (PPP) OF SECTION SIX HUNDRED SIX OF THE TAX
 LAW.
   (D)  THE  COMMISSIONER  SHALL,  IN CONSULTATION WITH THE DEPARTMENT OF
 TAXATION AND FINANCE, DEVELOP A CERTIFICATE OF TAX CREDIT THAT SHALL  BE
 ISSUED BY THE COMMISSIONER TO ELIGIBLE BUSINESSES.
   (E)  THE  COMMISSIONER  SHALL  SOLELY DETERMINE THE ELIGIBILITY OF ANY
 APPLICANT APPLYING FOR ENTRY INTO THE PROGRAM AND SHALL REMOVE ANY BUSI-
 NESS ENTITY FROM THE PROGRAM FOR FAILING TO MEET ANY OF THE REQUIREMENTS
 SET FORTH IN SUBDIVISION TWO AND SUBDIVISION THREE OF THIS  SECTION.  IN
 THE  EVENT  A  BUSINESS ENTITY IS REMOVED FROM THE PROGRAM, THE DIVISION
 SHALL NOTIFY THE DEPARTMENT OF TAXATION AND FINANCE OF SUCH REMOVAL.
   6. MAINTENANCE OF RECORDS. EACH ELIGIBLE BUSINESS PARTICIPATING IN THE
 PROGRAM SHALL KEEP ALL  RELEVANT  RECORDS  FOR  THE  DURATION  OF  THEIR
 PROGRAM PARTICIPATION FOR AT LEAST THREE YEARS.
   7.  CAP  ON  TAX  CREDIT.  THE  TOTAL  AMOUNT OF TAX CREDITS LISTED ON
 CERTIFICATES OF TAX CREDIT ISSUED  BY  THE  DIVISION  PURSUANT  TO  THIS
 SECTION MAY NOT EXCEED FIVE MILLION DOLLARS PER CALENDAR YEAR.
   §  2.  The  tax  law  is amended by adding a new section 49 to read as
 follows:
   § 49. COMMERCIAL SECURITY TAX CREDIT.   (A) ALLOWANCE OF  CREDIT.  FOR
 TAXABLE  YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-
 FOUR AND BEFORE JANUARY  FIRST,  TWO  THOUSAND  TWENTY-SIX,  A  TAXPAYER
 REQUIRED  TO  FILE A RETURN PURSUANT TO ARTICLES NINE, NINE-A OR TWENTY-
 TWO OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT
 TO THE PROVISIONS REFERENCED IN SUBDIVISION (F)  OF  THIS  SECTION.  THE
 AMOUNT  OF  THE  CREDIT  IS  EQUAL  TO THE AMOUNT DETERMINED PURSUANT TO
 SECTION EIGHT HUNDRED FORTY-FIVE-E OF THE  EXECUTIVE  LAW.  NO  COST  OR
 EXPENSE PAID OR INCURRED BY THE TAXPAYER THAT IS INCLUDED AS PART OF THE
 CALCULATION  OF  THIS  CREDIT SHALL BE THE BASIS OF ANY OTHER TAX CREDIT
 ALLOWED UNDER THIS CHAPTER.
   (B) TO BE ELIGIBLE FOR THE COMMERCIAL SECURITY TAX CREDIT, THE TAXPAY-
 ER SHALL HAVE BEEN ISSUED A CERTIFICATE OF TAX CREDIT BY THE DIVISION OF
 CRIMINAL JUSTICE SERVICES PURSUANT TO SECTION EIGHT HUNDRED FORTY-FIVE-E
 OF THE EXECUTIVE LAW, WHICH CERTIFICATE SHALL SET FORTH  THE  AMOUNT  OF
 THE  CREDIT THAT MAY BE CLAIMED FOR THE TAXABLE YEAR. THE TAXPAYER SHALL
 BE ALLOWED TO CLAIM ONLY THE AMOUNT LISTED ON  THE  CERTIFICATE  OF  TAX
 CREDIT  FOR THE TAXABLE YEAR. A TAXPAYER THAT IS A PARTNER IN A PARTNER-
 SHIP, MEMBER OF A LIMITED LIABILITY COMPANY OR SHAREHOLDER IN A SUBCHAP-
 TER S CORPORATION THAT HAS RECEIVED A CERTIFICATE OF TAX CREDIT SHALL BE
 ALLOWED ITS PRO RATA SHARE OF THE  CREDIT  EARNED  BY  THE  PARTNERSHIP,
 LIMITED LIABILITY COMPANY OR SUBCHAPTER S CORPORATION.
 S. 8309                             7                            A. 8809

   (C)  TAX  RETURN REQUIREMENT. THE TAXPAYER SHALL BE REQUIRED TO ATTACH
 TO ITS TAX RETURN IN THE FORM PRESCRIBED BY THE COMMISSIONER,  PROOF  OF
 RECEIPT OF ITS CERTIFICATE OF TAX CREDIT ISSUED BY THE DIVISION OF CRIM-
 INAL JUSTICE SERVICES.
   (D)  INFORMATION  SHARING. NOTWITHSTANDING ANY PROVISION OF THIS CHAP-
 TER, EMPLOYEES OF THE DIVISION OF  CRIMINAL  JUSTICE  SERVICES  AND  THE
 DEPARTMENT SHALL BE ALLOWED AND ARE DIRECTED TO SHARE AND EXCHANGE:
   (1)  INFORMATION  DERIVED FROM TAX RETURNS OR REPORTS THAT IS RELEVANT
 TO A TAXPAYER'S ELIGIBILITY TO PARTICIPATE IN  THE  COMMERCIAL  SECURITY
 TAX CREDIT PROGRAM;
   (2)  INFORMATION  REGARDING THE CREDIT APPLIED FOR, ALLOWED OR CLAIMED
 PURSUANT TO THIS SECTION AND TAXPAYERS THAT ARE APPLYING FOR THE COMMER-
 CIAL SECURITY TAX CREDIT PROGRAM OR THAT ARE CLAIMING SUCH CREDIT; AND
   (3) INFORMATION CONTAINED  IN  OR  DERIVED  FROM  CREDIT  CLAIM  FORMS
 SUBMITTED  TO  THE  DEPARTMENT  AND  APPLICATIONS FOR ADMISSION INTO THE
 COMMERCIAL  SECURITY  TAX  CREDIT  PROGRAM.  ALL  INFORMATION  EXCHANGED
 BETWEEN  THE  DEPARTMENT  AND  THE DIVISION OF CRIMINAL JUSTICE SERVICES
 SHALL NOT BE SUBJECT TO DISCLOSURE OR INSPECTION UNDER THE STATE'S FREE-
 DOM OF INFORMATION LAW.
   (E) CREDIT RECAPTURE. IF A CERTIFICATE OF TAX  CREDIT  ISSUED  BY  THE
 DIVISION  OF  CRIMINAL  JUSTICE  SERVICES  UNDER  SECTION  EIGHT HUNDRED
 FORTY-FIVE-E OF THE EXECUTIVE LAW IS REVOKED BY THE DIVISION, THE AMOUNT
 OF CREDIT DESCRIBED IN THIS SECTION AND CLAIMED BY THE TAXPAYER PRIOR TO
 SUCH REVOCATION SHALL BE ADDED BACK TO TAX  IN  THE  TAXABLE  YEAR  SUCH
 REVOCATION BECOMES FINAL.
   (F)  CROSS  REFERENCES.  FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   (1) ARTICLE 9; SECTION 187-R;
   (2) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 60;
   (3) ARTICLE 22: SECTION 606, SUBDIVISION (PPP).
   § 3. The tax law is amended by adding a new section 187-r to  read  as
 follows:
   §  187-R.  COMMERCIAL  SECURITY TAX CREDIT. 1.  ALLOWANCE OF CREDIT. A
 TAXPAYER SHALL BE ALLOWED A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED  IN
 SECTION  FORTY-NINE  OF  THIS  CHAPTER,  AGAINST THE TAX IMPOSED BY THIS
 ARTICLE.
   2. APPLICATION OF CREDIT. IN NO EVENT  SHALL  THE  CREDIT  UNDER  THIS
 SECTION BE ALLOWED IN AN AMOUNT THAT WILL REDUCE THE TAX PAYABLE TO LESS
 THAN  THE  APPLICABLE  MINIMUM  TAX FIXED BY SECTION ONE HUNDRED EIGHTY-
 THREE OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE UNDER
 THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO  SUCH  AMOUNT,  ANY
 AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
 AN  OVERPAYMENT  OF TAX TO BE REFUNDED IN ACCORDANCE WITH THE PROVISIONS
 OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER.  PROVIDED,  HOWEVER,
 THE PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
 THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   §  4. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 60 to read as follows:
   60. COMMERCIAL SECURITY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAY-
 ER SHALL BE ALLOWED A CREDIT, TO BE  COMPUTED  AS  PROVIDED  IN  SECTION
 FORTY-NINE OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY THIS ARTICLE.
   (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR THE TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
 IT ALLOWABLE UNDER THIS SUBDIVISION FOR THE TAXABLE YEAR REDUCES THE TAX
 S. 8309                             8                            A. 8809
 
 TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE  FIXED
 DOLLAR  MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
 TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   § 5. Section 606 of the tax law is amended by adding a new  subsection
 (ppp) to read as follows:
   (PPP)  COMMERCIAL  SECURITY  TAX  CREDIT.  (1)  ALLOWANCE OF CREDIT. A
 TAXPAYER SHALL BE ALLOWED A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED  IN
 SECTION  FORTY-NINE  OF  THIS  CHAPTER,  AGAINST THE TAX IMPOSED BY THIS
 ARTICLE.
   (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
 THIS SUBSECTION FOR THE TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
 YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED  OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED
 EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL  BE
 PAID THEREON.
   §  6. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by  adding  a  new  clause  (li)  to  read  as
 follows:
 (LI) COMMERCIAL SECURITY TAX         AMOUNT OF CREDIT UNDER
 CREDIT UNDER SUBSECTION (PPP)        SUBDIVISION SIXTY OF
                                      SECTION TWO HUNDRED TEN-B
   § 7. This act shall take effect immediately.
 
                                  PART F
 
   Section  1.   Paragraph 10 of subsection (g) of section 658 of the tax
 law is REPEALED.
   § 2. Paragraph 10 of subdivision (g) of section 11-1758 of the  admin-
 istrative code of the city of New York is REPEALED.
   §  3.  Paragraph  5 of subsection (u) of section 685 of the tax law is
 REPEALED.
   § 4. Paragraph 5 of subdivision (t) of section 11-1785 of the adminis-
 trative code of the city of New York is REPEALED.
   § 5. Subdivisions (a), (b), (c) and (d) of section 23  of  part  U  of
 chapter  61  of the laws of 2011, amending the real property tax law and
 other laws relating to   establishing  standards    for  electronic  tax
 administration, subdivisions (a), (c) and (d) as amended by section 5 of
 part  A of chapter 59 of the laws of 2019 and subdivision (b) as amended
 by section 5 of part G of chapter 60 of the laws of 2016, are amended to
 read as follows:
   (a) the amendments to section 29 of the tax law made by section  thir-
 teen  of  this  act shall apply to tax documents filed or required to be
 filed on or after the sixtieth day  after  which  this  act  shall  have
 become  a  law  [and  shall  expire  and be deemed repealed December 31,
 2024], provided however that the amendments to paragraph 4  of  subdivi-
 sion (a) of section 29 of the tax law and paragraph 2 of subdivision (e)
 of  section  29 of the tax law made by section thirteen of this act with
 regard to individual taxpayers shall take effect September 15, 2011  but
 only  if  the  commissioner  of taxation and finance has reported in the
 report required by section seventeen-b of this act that  the  percentage
 of  individual  taxpayers  electronically  filing  their 2010 income tax
 returns is less than eighty-five percent; provided that the commissioner
 S. 8309                             9                            A. 8809
 
 of taxation and finance  shall  notify  the  legislative  bill  drafting
 commission  of the date of the issuance of such report in order that the
 commission may maintain an accurate and timely effective  data  base  of
 the official text of the laws of the state of New York in furtherance of
 effectuating  the  provisions  of  section 44 of the legislative law and
 section 70-b of the public officers law;
   (b) sections fourteen, fifteen, sixteen  and  seventeen  of  this  act
 shall  take  effect  September  15, 2011 but only if the commissioner of
 taxation and finance has reported in  the  report  required  by  section
 seventeen-b  of  this  act  that  the percentage of individual taxpayers
 electronically filing their 2010 income tax returns is less than  eight-
 y-five percent; AND
   (c)  sections  fourteen-a  and fifteen-a of this act shall take effect
 September 15, 2011 and expire and be deemed repealed December  31,  2012
 but  shall  take effect only if the commissioner of taxation and finance
 has reported in the report required by section seventeen-b of  this  act
 that  the percentage of individual taxpayers electronically filing their
 2010 income tax returns is eighty-five percent or greater[;
   (d) sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of  this
 act  shall  take  effect January 1, 2025 but only if the commissioner of
 taxation and finance has reported in  the  report  required  by  section
 seventeen-b  of  this  act  that  the percentage of individual taxpayers
 electronically filing their 2010 income tax returns is less than  eight-
 y-five percent; and].
   § 6. This act shall take effect immediately.
 
                                  PART G
 
   Section  1.   Subdivision (e) of section 23 of part U of chapter 61 of
 the laws of 2011 is REPEALED.
   § 2. This act shall take effect immediately.
 
                                  PART H

   Section 1.  Section 1136 of the tax law is amended  by  adding  a  new
 subdivision (d-1) to read as follows:
   (D-1)(1) NOTWITHSTANDING SUBDIVISION (D) OF THIS SECTION, A RETURN MAY
 BE  AMENDED  WHERE  SUCH  AMENDMENT WOULD NOT RESULT IN THE REDUCTION OR
 ELIMINATION OF A PAST-DUE TAX LIABILITY, AS  SUCH  TERM  IS  DEFINED  IN
 SECTION  ONE  HUNDRED SEVENTY-ONE-V OF THIS CHAPTER.  PROVIDED, HOWEVER,
 THAT A PERSON REQUIRED TO COLLECT TAX,  AS  DEFINED  IN  SECTION  ELEVEN
 HUNDRED  THIRTY-ONE  OF THIS PART, MAY AMEND A RETURN WITHIN ONE HUNDRED
 EIGHTY DAYS OF THE DATE SUCH RETURN WAS DUE IF  THE  PAST-DUE  LIABILITY
 WAS SELF-ASSESSED AND REPORTED BY SUCH PERSON.
   (2)  WHERE  THERE IS NO SUCH PAST-DUE TAX LIABILITY, AN AMENDED RETURN
 THAT WOULD RESULT IN THE REDUCTION OR ELIMINATION OF TAX  DUE  SHALL  BE
 DEEMED  A  CLAIM  FOR CREDIT OR REFUND AND MUST BE FILED WITHIN THE TIME
 REQUIRED FOR FILING A CLAIM FOR CREDIT OR REFUND  UNDER  SECTION  ELEVEN
 HUNDRED  THIRTY-NINE OF THIS PART AND OTHERWISE MEET THE REQUIREMENTS OF
 SUCH SECTION.
   (3) WHERE THE COMMISSIONER HAS DETERMINED THE AMOUNT OF TAX DUE PURSU-
 ANT TO PARAGRAPH ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED  THIR-
 TY-EIGHT  OF  THIS  PART,  AN  ORIGINAL  RETURN  MAY BE FILED WITHIN ONE
 HUNDRED EIGHTY DAYS AFTER  MAILING  OF  NOTICE  OF  SUCH  DETERMINATION.
 PROVIDED,  HOWEVER,  THAT  NOTHING  IN  THIS  PARAGRAPH SHALL AFFECT ANY
 S. 8309                            10                            A. 8809
 
 PENALTY OR INTEREST THAT MAY HAVE ACCRUED FOR SUCH TAX PERIOD ON ACCOUNT
 OF FAILURE TO TIMELY FILE THE ORIGINAL RETURN.
   (4)  AN ASSESSMENT OF TAX, PENALTY AND INTEREST, INCLUDING RECOVERY OF
 A PREVIOUSLY PAID REFUND, ATTRIBUTABLE TO A CHANGE OR  CORRECTION  ON  A
 RETURN,  MAY BE MADE AT ANY TIME WITHIN THREE YEARS AFTER SUCH RETURN IS
 FILED.
   § 2. Subdivision (a) of section 1145 of the  tax  law  is  amended  by
 adding a new paragraph 8 to read as follows:
   (8)  NOTWITHSTANDING  ANY  OTHER PROVISION OF THIS ARTICLE, ANY PERSON
 WHO WILLFULLY FILES OR AMENDS A RETURN THAT CONTAINS  FALSE  INFORMATION
 TO  REDUCE OR ELIMINATE A LIABILITY SHALL BE SUBJECT TO A PENALTY NOT TO
 EXCEED ONE THOUSAND DOLLARS PER RETURN. THIS PENALTY SHALL BE  IN  ADDI-
 TION TO ANY OTHER PENALTY PROVIDED BY LAW.
   §  3.  The  commissioner  of taxation and finance shall be required to
 provide notice to persons required to collect tax of the amendments made
 by sections one and two of this act no later than September 1, 2024.
   § 4. This act shall take effect immediately,  provided,  however,  the
 amendments  made by section one of this act shall apply to returns filed
 or amended for quarterly periods, as described  in  subdivision  (b)  of
 section 1136 of the tax law, commencing on and after December 1, 2024.
 
                                  PART I
 
   Section  1.  Subdivision jj of section 1115 of the tax law, as amended
 by section 1 of part M of chapter 59 of the laws of 2021, is amended  to
 read as follows:
   (jj)  Tangible  personal  property or services otherwise taxable under
 this article sold to a related person shall not be subject to the  taxes
 imposed by section eleven hundred five of this article or the compensat-
 ing  use  tax  imposed  under section eleven hundred ten of this article
 where the purchaser can show that the following conditions have been met
 to the extent they are applicable: (1)(i) the vendor and  the  purchaser
 are  referenced  as  either  a "covered company" as described in section
 243.2(f) or a "material entity" as described in section 243.2(l) of  the
 Code of Federal Regulations in a resolution plan that has been submitted
 to an agency of the United States for the purpose of satisfying subpara-
 graph  1 of paragraph (d) of section one hundred sixty-five of the Dodd-
 Frank Wall Street Reform and Consumer Protection Act (the "Act") or  any
 successor  law,  or (ii) the vendor and the purchaser are separate legal
 entities pursuant to a divestiture directed pursuant to  subparagraph  5
 of  paragraph  (d)  of section one hundred sixty-five of such act or any
 successor law; (2) the sale would not have occurred between such related
 entities were it not for such resolution plan or divestiture; and (3) in
 acquiring such property  or  services,  the  vendor  did  not  claim  an
 exemption  from  the tax imposed by this state or another state based on
 the vendor's intent to resell such services or  property.  A  person  is
 related to another person for purposes of this subdivision if the person
 bears  a  relationship  to  such person described in section two hundred
 sixty-seven of the internal revenue code. The exemption provided by this
 subdivision shall not apply to sales made, services  rendered,  or  uses
 occurring after June thirtieth, two thousand [twenty-four] TWENTY-SEVEN,
 except  with respect to sales made, services rendered, or uses occurring
 pursuant to binding contracts entered into on or before such  date;  but
 in no case shall such exemption apply after June thirtieth, two thousand
 [twenty-seven] THIRTY.
   § 2. This act shall take effect immediately.
 S. 8309                            11                            A. 8809
 
                                  PART J
 
   Section  1.  Subparagraph  (B)  of  paragraph  1 of subdivision (a) of
 section 1115 of the tax law, as amended by section 1 of part R of  chap-
 ter 59 of the laws of 2023, is amended to read as follows:
   (B)  Until  May  thirty-first, two thousand [twenty-four] TWENTY-FIVE,
 the food and drink excluded from the exemption provided by clauses  (i),
 (ii) and (iii) of subparagraph (A) of this paragraph, and bottled water,
 shall  be  exempt  under this subparagraph: (i) when sold for one dollar
 and fifty cents or less through any vending machine that accepts coin or
 currency only; or (ii) when sold for two dollars  or  less  through  any
 vending  machine  that  accepts  any  form of payment other than coin or
 currency, whether or not it also accepts coin or currency.
   § 2. This act shall take effect immediately.
 
                                  PART K
 
   Section 1.  Subdivision (c) of section 1101 of the tax law,  as  added
 by  chapter  93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended
 by section 2 and paragraph 8 as added by section 3 of part AA of chapter
 57 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the
 laws of 1965, is amended to read as follows:
   (c) When used in this article for the  purposes  of  the  tax  imposed
 under  subdivision  (e)  of section eleven hundred five OF THIS ARTICLE,
 the following terms shall mean:
   (1) Hotel. A building or portion of it which  is  regularly  used  and
 kept  open  as such for the lodging of guests. The term "hotel" includes
 an apartment hotel, a motel, boarding house  or  club,  whether  or  not
 meals are served.
   (2)  Occupancy.  The  use  or  possession,  or the right to the use or
 possession, of any room in a hotel OR VACATION RENTAL.   "Right  to  the
 use or possession" includes the rights of a room remarketer as described
 in paragraph eight of this subdivision.
   (3)  Occupant.  A person who, for a consideration, uses, possesses, or
 has the right to use or possess, any room in a hotel OR VACATION  RENTAL
 under  any lease, concession, permit, right of access, license to use or
 other agreement, or otherwise. "Right to use or  possess"  includes  the
 rights  of  a  room  remarketer  as described in paragraph eight of this
 subdivision.
   (4) Operator. Any person operating a hotel OR VACATION RENTAL.    Such
 term  shall  include a room remarketer and such room remarketer shall be
 deemed to operate a hotel, or portion thereof,  with  respect  to  which
 such person has the rights of a room remarketer.
   (5)  Permanent  resident. Any occupant of any room or rooms in a hotel
 OR VACATION RENTAL for at least ninety consecutive days shall be consid-
 ered a permanent resident with regard to the period of such occupancy.
   (6) Rent. The consideration  received  for  occupancy,  including  any
 service or other charge or amount required to be paid as a condition for
 occupancy,  valued  in money, whether received in money or otherwise and
 whether received OR COLLECTED by the VACATION RENTAL MARKETPLACE PROVID-
 ER, operator or a room remarketer or another person on behalf of  either
 of them.
   (7)  Room.  Any  room or rooms of any kind in any part or portion of a
 hotel OR VACATION RENTAL, which is available for  or  let  out  for  any
 purpose other than a place of assembly.
 S. 8309                            12                            A. 8809
 
   (8)  Room remarketer. A person who reserves, arranges for, conveys, or
 furnishes occupancy, whether directly or indirectly, to an occupant  for
 rent in A HOTEL FOR an amount determined by the room remarketer, direct-
 ly or indirectly, whether pursuant to a written or other agreement. Such
 person's  ability  or  authority  to  reserve,  arrange  for, convey, or
 furnish occupancy, directly or indirectly, and to determine rent  there-
 for,  shall  be  the "rights of a room remarketer". A room remarketer is
 not a permanent resident with respect to a room for  which  such  person
 has the rights of a room remarketer.
   (9)  VACATION RENTAL. A BUILDING OR PORTION OF IT THAT IS USED FOR THE
 LODGING OF GUESTS. THE TERM  "VACATION  RENTAL"  INCLUDES  A  HOUSE,  AN
 APARTMENT,  A  CONDOMINIUM,  A  COOPERATIVE  UNIT, A CABIN, A COTTAGE, A
 BUNGALOW, OR A SIMILAR FURNISHED LIVING UNIT, OR ONE OR MORE ROOMS THER-
 EIN, WHERE SLEEPING ACCOMMODATIONS  ARE  PROVIDED  FOR  THE  LODGING  OF
 PAYING OCCUPANTS, THE TYPICAL OCCUPANTS ARE TRANSIENTS OR TRAVELERS, AND
 THE  RELATIONSHIP  BETWEEN  THE  OPERATOR  AND OCCUPANT IS NOT THAT OF A
 LANDLORD AND TENANT. IT IS NOT NECESSARY THAT MEALS ARE SERVED. A BUILD-
 ING OR PORTION OF A BUILDING MAY QUALIFY AS A VACATION RENTAL WHETHER OR
 NOT AMENITIES, INCLUDING BUT NOT LIMITED TO DAILY HOUSEKEEPING SERVICES,
 CONCIERGE SERVICES, OR LINEN SERVICES, ARE PROVIDED.
   (10) (I) VACATION RENTAL MARKETPLACE PROVIDER. A PERSON WHO,  PURSUANT
 TO  AN  AGREEMENT WITH AN OPERATOR, FACILITATES THE OCCUPANCY OF A VACA-
 TION RENTAL BY SUCH OPERATOR OR OPERATORS.  A  PERSON  "FACILITATES  THE
 OCCUPANCY  OF A VACATION RENTAL" FOR PURPOSES OF THIS PARAGRAPH WHEN THE
 PERSON MEETS BOTH OF THE FOLLOWING CONDITIONS: (A) SUCH PERSON  PROVIDES
 THE  FORUM  IN  WHICH,  OR  BY MEANS OF WHICH, THE SALE OF THE OCCUPANCY
 TAKES PLACE OR THE OFFER OF SUCH SALE IS  ACCEPTED,  INCLUDING  A  SHOP,
 STORE, OR BOOTH, AN INTERNET WEBSITE, CATALOG, OR SIMILAR FORUM; AND (B)
 SUCH  PERSON  OR AN AFFILIATE OF SUCH PERSON COLLECTS THE RENT PAID BY A
 CUSTOMER TO AN OPERATOR FOR THE  OCCUPANCY  OF  A  VACATION  RENTAL,  OR
 CONTRACTS WITH A THIRD PARTY TO COLLECT SUCH RENT.
   (II)  FOR  THE  PURPOSES  OF  THIS  ARTICLE, THE TERM "VACATION RENTAL
 MARKETPLACE PROVIDER" SHALL NOT INCLUDE A "ROOM REMARKETER"  AS  DEFINED
 IN  PARAGRAPH EIGHT OF THIS SUBDIVISION. FOR PURPOSES OF THIS PARAGRAPH,
 PERSONS ARE AFFILIATED IF ONE PERSON HAS AN OWNERSHIP INTEREST  OF  MORE
 THAN  FIVE  PERCENT, WHETHER DIRECT OR INDIRECT, IN ANOTHER, OR WHERE AN
 OWNERSHIP INTEREST OF MORE THAN FIVE PERCENT, WHETHER  DIRECT  OR  INDI-
 RECT, IS HELD IN EACH OF SUCH PERSONS BY ANOTHER PERSON OR BY A GROUP OF
 OTHER PERSONS THAT ARE AFFILIATED PERSONS WITH RESPECT TO EACH OTHER.
   § 2. Subdivision (a) of section 1104 of the tax law, as added by chap-
 ter 3 of the laws of 2004, is amended to read as follows:
   (a)  Imposition.  In  addition to any other fee or tax imposed by this
 article or any other law, on and after April first, two  thousand  five,
 there  is  hereby imposed within the territorial limits of a city with a
 population of a million or more and there shall be paid a  unit  fee  on
 every  occupancy of a unit in a hotel OR VACATION RENTAL in such city at
 the rate of one dollar and fifty cents per unit  per  day,  except  that
 such  unit  fee  shall  not be imposed upon (1) occupancy by a permanent
 resident or (2) where the rent per unit is not more than at the rate  of
 two dollars per day.
   § 3. Paragraph 1 of subdivision (e) of section 1105 of the tax law, as
 amended  by  section  1  of part Q of chapter 59 of the laws of 2012, is
 amended to read as follows:
   (1) The rent for every occupancy of a room or  rooms  in  a  hotel  OR
 VACATION  RENTAL in this state, except that the tax shall not be imposed
 S. 8309                            13                            A. 8809

 upon (i) a permanent resident, or (ii) where the rent is not  more  than
 at the rate of two dollars per day.
   § 4.  Subdivisions 1 and 2 of section 1131 of the tax law, subdivision
 1  as  amended  by section 2 of part G of chapter 59 of the laws of 2019
 and subdivision 2 as added by chapter  93  of  the  laws  of  1965,  are
 amended to read as follows:
   (1)  "Persons  required to collect tax" or "person required to collect
 any tax imposed by this article" shall include: every vendor of tangible
 personal property or services; every  recipient  of  amusement  charges;
 every  operator  of  a  hotel  OR VACATION RENTAL; EVERY VACATION RENTAL
 MARKETPLACE PROVIDER WITH RESPECT TO THE RENT FOR EVERY OCCUPANCY  OF  A
 VACATION RENTAL IT FACILITATES AS DESCRIBED IN PARAGRAPH TEN OF SUBDIVI-
 SION  (C)  OF  SECTION  ELEVEN  HUNDRED  ONE  OF THIS ARTICLE; and every
 marketplace provider with respect to sales of tangible personal property
 it facilitates as described in  paragraph  one  of  subdivision  (e)  of
 section  eleven  hundred  one  of  this  article.  Said terms shall also
 include any officer, director or employee  of  a  corporation  or  of  a
 dissolved  corporation,  any  employee of a partnership, any employee or
 manager of a limited liability company, or any employee of an individual
 proprietorship who as such officer, director,  employee  or  manager  is
 under a duty to act for such corporation, partnership, limited liability
 company  or  individual proprietorship in complying with any requirement
 of this article, or has so acted; and any member  of  a  partnership  or
 limited  liability company.  Provided, however, that any person who is a
 vendor solely by reason of clause (D) or  (E)  of  subparagraph  (i)  of
 paragraph  [(8)]  EIGHT of subdivision (b) of section eleven hundred one
 of this article shall not be a  "person  required  to  collect  any  tax
 imposed  by this article" until twenty days after the date by which such
 person is required to file a certificate  of  registration  pursuant  to
 section  eleven  hundred  thirty-four of this part. SUCH TERMS SHALL NOT
 INCLUDE AN OPERATOR OF A VACATION RENTAL WHO RENTS  OUT  THE  OPERATOR'S
 OWN PROPERTY FOR THREE DAYS OR FEWER IN A CALENDAR YEAR AND DOES NOT USE
 A VACATION RENTAL MARKETPLACE PROVIDER TO FACILITATE SUCH RENTAL.
   (2)  "Customer"  shall  include:  every purchaser of tangible personal
 property or services; every patron paying or liable for the  payment  of
 any  amusement  charge; and every occupant of a room or rooms in a hotel
 OR VACATION RENTAL.
   § 5. Section 1132 of the tax law is amended by adding a  new  subdivi-
 sion (m) to read as follows:
   (M)(L)  A  VACATION RENTAL MARKETPLACE PROVIDER WITH RESPECT TO A SALE
 FOR EVERY OCCUPANCY OF A VACATION RENTAL IT FACILITATES: (A) SHALL  HAVE
 ALL  THE OBLIGATIONS AND RIGHTS OF A VENDOR UNDER THIS ARTICLE AND ARTI-
 CLE TWENTY-NINE OF THIS CHAPTER AND UNDER ANY REGULATIONS ADOPTED PURSU-
 ANT THERETO, INCLUDING, BUT NOT LIMITED TO, THE DUTY TO OBTAIN A CERTIF-
 ICATE OF AUTHORITY, TO COLLECT TAX, FILE RETURNS,  REMIT  TAX,  AND  THE
 RIGHT  TO  ACCEPT  A  CERTIFICATE OR OTHER DOCUMENTATION FROM A CUSTOMER
 SUBSTANTIATING AN EXEMPTION OR EXCLUSION FROM TAX, THE RIGHT TO  RECEIVE
 THE  REFUND AUTHORIZED BY SUBDIVISION (E) OF THIS SECTION AND THE CREDIT
 ALLOWED BY SUBDIVISION (F) OF SECTION  ELEVEN  HUNDRED  THIRTY-SEVEN  OF
 THIS  PART SUBJECT TO THE PROVISIONS OF SUCH SUBDIVISIONS; AND (B) SHALL
 KEEP SUCH RECORDS AND INFORMATION AND COOPERATE WITH THE COMMISSIONER TO
 ENSURE THE PROPER COLLECTION AND REMITTANCE OF TAX IMPOSED, COLLECTED OR
 REQUIRED TO BE COLLECTED UNDER THIS ARTICLE AND ARTICLE  TWENTY-NINE  OF
 THIS CHAPTER.
   (2)  AN OPERATOR IS RELIEVED FROM THE DUTY TO COLLECT TAX IN REGARD TO
 A PARTICULAR RENT FOR THE OCCUPANCY OF A VACATION RENTAL SUBJECT TO  TAX
 S. 8309                            14                            A. 8809
 
 UNDER SUBDIVISION (E) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE AND
 SHALL  NOT INCLUDE THE RENT FROM SUCH OCCUPANCY IN ITS TAXABLE SALES FOR
 PURPOSES OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS PART IF, IN REGARD
 TO SUCH OCCUPANCY: (A) THE OPERATOR OF THE VACATION RENTAL CAN SHOW THAT
 SUCH OCCUPANCY WAS FACILITATED BY A VACATION RENTAL MARKETPLACE PROVIDER
 FROM  WHOM SUCH OPERATOR HAS RECEIVED IN GOOD FAITH A PROPERLY COMPLETED
 CERTIFICATE OF COLLECTION IN A  FORM  PRESCRIBED  BY  THE  COMMISSIONER,
 CERTIFYING  THAT  THE VACATION RENTAL MARKETPLACE PROVIDER IS REGISTERED
 TO COLLECT SALES TAX AND WILL COLLECT SALES TAX ON ALL TAXABLE SALES  OF
 OCCUPANCY  OF A VACATION RENTAL BY THE OPERATOR FACILITATED BY THE VACA-
 TION RENTAL MARKETPLACE PROVIDER, AND WITH SUCH OTHER INFORMATION AS THE
 COMMISSIONER MAY PRESCRIBE; AND (B) ANY FAILURE OF THE  VACATION  RENTAL
 MARKETPLACE  PROVIDER  TO  COLLECT THE PROPER AMOUNT OF TAX IN REGARD TO
 SUCH SALE WAS NOT THE RESULT OF SUCH  OPERATOR  PROVIDING  THE  VACATION
 RENTAL  MARKETPLACE  PROVIDER WITH INCORRECT INFORMATION. THIS PROVISION
 SHALL BE ADMINISTERED IN A MANNER CONSISTENT WITH  SUBPARAGRAPH  (I)  OF
 PARAGRAPH  ONE OF SUBDIVISION (C) OF THIS SECTION AS IF A CERTIFICATE OF
 COLLECTION WERE A RESALE OR EXEMPTION CERTIFICATE FOR PURPOSES  OF  SUCH
 SUBPARAGRAPH,  INCLUDING WITH REGARD TO THE COMPLETENESS OF SUCH CERTIF-
 ICATE OF COLLECTION AND THE TIMING OF ITS ACCEPTANCE  BY  THE  OPERATOR.
 PROVIDED  THAT,  WITH  REGARD  TO  ANY  SALES OF OCCUPANCY OF A VACATION
 RENTAL BY AN OPERATOR THAT ARE FACILITATED BY A VACATION RENTAL  MARKET-
 PLACE  PROVIDER  WHO IS AFFILIATED WITH SUCH OPERATOR WITHIN THE MEANING
 OF PARAGRAPH TEN OF SUBDIVISION (C) OF SECTION  ELEVEN  HUNDRED  ONE  OF
 THIS  ARTICLE,  THE  OPERATOR SHALL BE DEEMED LIABLE AS A PERSON UNDER A
 DUTY TO ACT FOR SUCH VACATION RENTAL MARKETPLACE PROVIDER  FOR  PURPOSES
 OF SUBDIVISION ONE OF SECTION ELEVEN HUNDRED THIRTY-ONE OF THIS PART.
   (3)  THE COMMISSIONER MAY, AT THEIR DISCRETION: (A) DEVELOP A STANDARD
 PROVISION, OR APPROVE A PROVISION DEVELOPED BY A VACATION RENTAL MARKET-
 PLACE PROVIDER, IN WHICH THE VACATION RENTAL MARKETPLACE PROVIDER  OBLI-
 GATES  ITSELF TO COLLECT THE TAX ON BEHALF OF ALL OPERATORS FOR WHOM THE
 VACATION RENTAL MARKETPLACE PROVIDER FACILITATES SALES OF OCCUPANCY OF A
 VACATION RENTAL, WITH RESPECT TO ALL SALES THAT IT FACILITATES FOR  SUCH
 OPERATORS WHERE THE RENTAL OCCURS IN THE STATE; AND (B) PROVIDE BY REGU-
 LATION  OR OTHERWISE THAT THE INCLUSION OF SUCH PROVISION IN THE PUBLIC-
 LY-AVAILABLE AGREEMENT BETWEEN THE VACATION RENTAL MARKETPLACE  PROVIDER
 AND  OPERATOR WILL HAVE THE SAME EFFECT AS AN OPERATOR'S ACCEPTANCE OF A
 CERTIFICATE OF COLLECTION FROM SUCH VACATION RENTAL MARKETPLACE PROVIDER
 UNDER PARAGRAPH TWO OF THIS SUBDIVISION.
   § 6. Section 1133 of the tax law is amended by adding a  new  subdivi-
 sion (g) to read as follows:
   (G)  A  VACATION  RENTAL MARKETPLACE PROVIDER IS RELIEVED OF LIABILITY
 UNDER THIS SECTION FOR FAILURE TO COLLECT THE CORRECT AMOUNT OF  TAX  TO
 THE  EXTENT  THAT THE VACATION RENTAL MARKETPLACE PROVIDER CAN SHOW THAT
 THE ERROR WAS DUE TO INCORRECT OR INSUFFICIENT INFORMATION GIVEN TO  THE
 VACATION RENTAL MARKETPLACE PROVIDER BY THE OPERATOR. PROVIDED, HOWEVER,
 THIS  SUBDIVISION  SHALL  NOT  APPLY IF THE OPERATOR AND VACATION RENTAL
 MARKETPLACE PROVIDER ARE AFFILIATED WITHIN THE MEANING OF PARAGRAPH  TEN
 OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
   §  7.  Subdivision  (a)  of  section 1134 of the tax law is amended by
 adding a new paragraph 7 to read as follows:
   (7) AN OPERATOR OF A VACATION RENTAL, AS DEFINED IN PARAGRAPH NINE  OF
 SUBDIVISION  (C)  OF  SECTION  ELEVEN  HUNDRED  ONE  OF THIS ARTICLE, IS
 RELIEVED OF THE REQUIREMENT TO REGISTER IN PARAGRAPH ONE OF THIS  SUBDI-
 VISION  IF  ITS SALES OF OCCUPANCY ARE WHOLLY FACILITATED BY ONE OR MORE
 VACATION  RENTAL  MARKETPLACE  PROVIDERS  FROM  WHOM  THE  OPERATOR  HAS
 S. 8309                            15                            A. 8809
 
 RECEIVED  IN  GOOD  FAITH  A  CERTIFICATE  OF  COLLECTION THAT MEETS THE
 REQUIREMENTS SET FORTH IN PARAGRAPH TWO OF SUBDIVISION  (M)  OF  SECTION
 ELEVEN  HUNDRED  THIRTY-TWO  OF THIS PART OR THE VACATION RENTAL MARKET-
 PLACE  PROVIDER HAS INCLUDED A PROVISION APPROVED BY THE COMMISSIONER IN
 THE PUBLICLY-AVAILABLE AGREEMENT BETWEEN THE VACATION RENTAL MARKETPLACE
 PROVIDER AND THE OPERATOR AS DESCRIBED IN  SUBDIVISION  (M)  OF  SECTION
 ELEVEN HUNDRED THIRTY-TWO OF THIS PART.
   § 8. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as
 amended  by  section  5  of part G of chapter 59 of the laws of 2019, is
 amended to read as follows:
   (4) The return of a vendor of tangible personal property  or  services
 shall  show  such vendor's receipts from sales and the number of gallons
 of any motor fuel or diesel motor fuel sold and also the aggregate value
 of tangible personal property and services and number of gallons of such
 fuels sold by the vendor, the use of which is subject to tax under  this
 article,  and  the  amount  of  tax  payable  thereon  pursuant  to  the
 provisions of section eleven hundred  thirty-seven  of  this  part.  The
 return  of  a recipient of amusement charges shall show all such charges
 and the amount of tax thereon, and the return of an operator required to
 collect tax on rents shall show all rents received or  charged  and  the
 amount  of tax thereon. The return of a marketplace seller shall exclude
 the receipts from a sale of tangible personal property facilitated by  a
 marketplace  provider  if,  in  regard to such sale: (A) the marketplace
 seller has timely received in good faith a  properly  completed  certif-
 icate  of  collection  from  the marketplace provider or the marketplace
 provider has included a provision approved by the  commissioner  in  the
 publicly-available  agreement  between  the marketplace provider and the
 marketplace seller as described in subdivision  one  of  section  eleven
 hundred thirty-two of this part, and (B) the information provided by the
 marketplace  seller  to  the  marketplace  provider  about such tangible
 personal property is accurate. THE RETURN OF AN OPERATOR  SHALL  EXCLUDE
 THE  RENT  FROM OCCUPANCY OF A VACATION RENTAL FACILITATED BY A VACATION
 RENTAL MARKETPLACE PROVIDER IF, IN REGARD TO SUCH SALE: (A) THE VACATION
 RENTAL OPERATOR HAS TIMELY RECEIVED IN GOOD FAITH A  PROPERLY  COMPLETED
 CERTIFICATE  OF COLLECTION FROM THE VACATION RENTAL MARKETPLACE PROVIDER
 OR THE VACATION RENTAL MARKETPLACE PROVIDER  HAS  INCLUDED  A  PROVISION
 APPROVED BY THE COMMISSIONER IN THE PUBLICLY-AVAILABLE AGREEMENT BETWEEN
 THE  VACATION  RENTAL MARKETPLACE PROVIDER AND THE OPERATOR AS DESCRIBED
 IN SUBDIVISION (M) OF SECTION ELEVEN HUNDRED THIRTY-TWO  OF  THIS  PART,
 AND  (B) THE INFORMATION PROVIDED BY THE OPERATOR TO THE VACATION RENTAL
 MARKETPLACE PROVIDER ABOUT SUCH RENT AND SUCH OCCUPANCY IS ACCURATE.
   § 9. Subparagraph (B) of paragraph 3 of  subdivision  (a)  of  section
 1138  of  the tax law, as amended by chapter 456 of the laws of 1998, is
 amended to read as follows:
   (B) The liability, pursuant  to  subdivision  (a)  of  section  eleven
 hundred  thirty-three  of  this  article,  of  any  officer, director or
 employee of a corporation or  of  a  dissolved  corporation,  member  or
 employee  of  a  partnership or employee of an individual proprietorship
 who as such officer, director, employee or member is under a duty to act
 for  such  corporation,  partnership  or  individual  proprietorship  in
 complying  with  any  requirement  of  this article for the tax imposed,
 collected or required to be collected, or for the  tax  required  to  be
 paid  or paid over to the [tax commission] COMMISSIONER under this arti-
 cle, and the amount of such tax liability (whether or not  a  return  is
 filed  under  this  article,  whether  or  not such return when filed is
 incorrect or insufficient, or where the tax  shown  to  be  due  on  the
 S. 8309                            16                            A. 8809
 
 return  filed  under this article has not been paid or has not been paid
 in full) shall be determined by the [tax commission] COMMISSIONER in the
 manner provided for in paragraphs one and two of this subdivision.  Such
 determination  shall  be  an assessment of the tax and liability for the
 tax with respect to such person unless such person, within  ninety  days
 after  the  giving  of  notice of such determination, shall apply to the
 division of tax appeals for a hearing.  If such determination is identi-
 cal to or arises out of a previously issued determination of tax of  the
 corporation,  dissolved  corporation, partnership or individual proprie-
 torship for which such person is under a duty  to  act,  an  application
 filed  with  the  division  of tax appeals on behalf of the corporation,
 dissolved corporation, partnership or individual proprietorship shall be
 deemed to include any and  all  subsequently  issued  personal  determi-
 nations  and a separate application to the division of tax appeals for a
 hearing shall not be required. The [tax  commission]  COMMISSIONER  may,
 nevertheless,  of [its] THEIR own motion, redetermine such determination
 of tax or liability for tax. Where  the  [tax  commission]  COMMISSIONER
 determines or redetermines that the amount of tax claimed to be due from
 a  vendor  of  tangible  personal  property  or services, a recipient of
 amusement charges, or an operator of a hotel OR VACATION RENTAL is erro-
 neous or excessive in whole or in part, [it] THEY shall redetermine  the
 amount  of tax properly due from any such person as a person required to
 collect tax with respect to such vendor, recipient, or operator, and  if
 such  amount  is less than the amount of tax for which such person would
 have been liable in the absence  of  such  determination  or  redetermi-
 nation,  [it] THEY shall reduce such liability accordingly. Furthermore,
 the [tax commission] COMMISSIONER may, of [its] THEIR own motion,  abate
 on behalf of any such person, any part of the tax determined to be erro-
 neous  or excessive whether or not such tax had become finally and irre-
 vocably fixed with respect to such person but no claim for abatement may
 be filed by any such person. The provisions of this paragraph shall  not
 be  construed  to limit in any manner the powers of the attorney general
 under subdivision (a) of section eleven hundred forty-one OF  THIS  PART
 or  the  powers  of the [tax commission] COMMISSIONER to issue a warrant
 under subdivision (b) of such section against any person whose liability
 has become finally and irrevocably fixed.
   § 10. Section 1142 of the tax law is amended by adding a new  subdivi-
 sion 16 to read as follows:
   16. TO PUBLISH ON THE DEPARTMENT'S WEBSITE INFORMATION REGARDING VACA-
 TION  RENTAL  MARKETPLACE  PROVIDERS  THAT  HAVE  A VALID CERTIFICATE OF
 AUTHORITY AND, IF NECESSARY TO PROTECT SALES  TAX  REVENUE,  PROVIDE  BY
 REGULATION OR OTHERWISE THAT A VACATION RENTAL OPERATOR WILL BE RELIEVED
 OF  THE  REQUIREMENT TO REGISTER AND THE DUTY TO COLLECT TAX ON THE RENT
 FOR OCCUPANCY OF A VACATION RENTAL  FACILITATED  BY  A  VACATION  RENTAL
 MARKETPLACE  PROVIDER  ONLY IF, IN ADDITION TO THE CONDITIONS PRESCRIBED
 BY PARAGRAPH TWO OF SUBDIVISION (M) OF SECTION ELEVEN HUNDRED THIRTY-TWO
 AND PARAGRAPH SIX OF SUBDIVISION (A) OF SECTION ELEVEN  HUNDRED  THIRTY-
 FOUR  OF  THIS PART BEING MET, SUCH VACATION RENTAL MARKETPLACE PROVIDER
 HAS A VALID CERTIFICATE OF AUTHORITY AT THE COMMENCEMENT OF THE QUARTER-
 LY PERIOD COVERED THEREBY.
   § 11. Subparagraph (i) of paragraph 3 of subdivision  (a)  of  section
 1145 of the tax law, as amended by section 48 of part K of chapter 61 of
 the laws of 2011, is amended to read as follows:
   (i)  Any  person  required  to obtain a certificate of authority under
 section eleven hundred thirty-four of this part who, without  possessing
 a  valid  certificate of authority, (A) sells tangible personal property
 S. 8309                            17                            A. 8809
 
 or services subject to tax, receives amusement  charges  or  operates  a
 hotel OR VACATION RENTAL, (B) purchases or sells tangible personal prop-
 erty  for  resale, (C) sells petroleum products, or (D) sells cigarettes
 shall,  in  addition  to  any  other penalty imposed by this chapter, be
 subject to a penalty in an amount not exceeding five hundred dollars for
 the first day on which such sales or purchases are made, plus an  amount
 not  exceeding two hundred dollars for each subsequent day on which such
 sales or purchases are made, not to exceed ten thousand dollars  in  the
 aggregate.
   §  12.  Subparagraph  (v) of paragraph 4 of subdivision (a) of section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, is amended to read as follows:
   (v) shall provide that, for purposes of the tax described in  subdivi-
 sion  (e)  of  section  eleven  hundred five of this chapter, "permanent
 resident" means any occupant of any room or rooms in a hotel OR VACATION
 RENTAL for at least one hundred eighty consecutive days with  regard  to
 the period of such occupancy;
   §  13.  Subdivisions  (a)  and  (b) of section 1817 of the tax law, as
 amended by section 53 of part K of chapter 61 of the laws of  2011,  are
 amended to read as follows:
   (a)  Any  person  required  to obtain a certificate of authority under
 section eleven hundred thirty-four of this chapter who, without possess-
 ing a valid certificate  of  authority,  willfully  (1)  sells  tangible
 personal property or services subject to tax, receives amusement charges
 or  operates a hotel OR VACATION RENTAL, (2) purchases or sells tangible
 personal property for resale, or (3) sells petroleum products;  and  any
 person  who fails to surrender a certificate of authority as required by
 such article shall be guilty of a misdemeanor.
   (b) Any person required to obtain a  certificate  of  authority  under
 section eleven hundred thirty-four of this chapter who within five years
 after  a determination by the commissioner, pursuant to such section, to
 suspend, revoke or refuse to issue a certificate of authority has become
 final, and without possession of a valid certificate  of  authority  (1)
 sells  tangible  personal  property or services subject to tax, receives
 amusement charges or operates a hotel OR VACATION RENTAL, (2)  purchases
 or  sells  tangible personal property for resale, or (3) sells petroleum
 products, shall be guilty of a misdemeanor. It shall be  an  affirmative
 defense  that  such person performed the acts described in this subdivi-
 sion without knowledge of such determination. Any person who violates  a
 provision  of  this  subdivision, upon conviction, shall be subject to a
 fine in any amount authorized by this article, but not  less  than  five
 hundred dollars, in addition to any other penalty provided by law.
   §  14.  This  act  shall  take  effect  immediately and shall apply to
 collections of rent  by  an  operator  or  vacation  rental  marketplace
 provider on or after September 1, 2024.
 
                                  PART L
 
   Section  1. Subdivision (a) of section 493 of the tax law, as added by
 chapter 92 of the laws of 2021, is amended to read as follows:
   (a) There is hereby imposed a tax on adult-use cannabis products  sold
 by  a  distributor  to a person who sells adult-use cannabis products at
 retail at the [following rates:
   (1) cannabis flower at the rate of five-tenths of one cent per  milli-
 gram of the amount of total THC, as reflected on the product label;
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   (2)  concentrated cannabis at the rate of eight-tenths of one cent per
 milligram of the amount of total THC, as reflected on the product label;
 and
   (3)  cannabis  edible product at the rate of three cents per milligram
 of the amount of total THC, as reflected on the product label. This  tax
 shall  accrue at the time of such sale or transfer.  Where] RATE OF NINE
 PERCENT OF THE AMOUNT CHARGED FOR THE SALE OR TRANSFER OF SUCH ADULT-USE
 CANNABIS PRODUCTS TO SUCH RETAILER; PROVIDED THAT  WHERE  a  person  who
 distributes  adult-use  cannabis is licensed under the cannabis law as a
 microbusiness or registered organization AND SUCH PERSON SELLS ADULT-USE
 CANNABIS PRODUCTS AT RETAIL, such person shall be liable  for  the  tax,
 [and]  such  tax  shall  accrue  at the time of the retail sale, AND THE
 AMOUNT SUBJECT TO THE TAX IMPOSED BY THIS SUBDIVISION SHALL BE  SEVENTY-
 FIVE PERCENT OF THE AMOUNT CHARGED BY SUCH PERSON FOR THE SALE OR TRANS-
 FER OF SUCH PRODUCTS TO A RETAIL CUSTOMER.
   §  2.  Subdivision  (a)  of  section 496-b of the tax law, as added by
 chapter 92 of the laws of 2021, is amended to read as follows:
   (a) The provisions of PART FOUR OF article [twenty-seven] TWENTY-EIGHT
 of this chapter shall apply to the taxes imposed by section four hundred
 ninety-three of this article in the same manner and with the same  force
 and  effect  as if the language of such article had been incorporated in
 full into this section and had expressly referred to the tax imposed  by
 this article, except to the extent that any provision of such article is
 either  inconsistent with a provision of this article or is not relevant
 to this article.
   § 3. This act shall take effect immediately; provided,  however,  that
 section  one  of  this  act  shall  apply to sales of adult-use cannabis
 products on or after June 1, 2024, and section two  of  this  act  shall
 apply  to  sales  of adult-use cannabis products on or after December 1,
 2024.

                                  PART M
 
   Section 1. Paragraph (i) of subdivision 12 of section 102 of the  real
 property  tax  law,  as  added  by  chapter  416 of the laws of 1987, is
 amended to read as follows:
   (i) When owned by other than a  telephone  company  as  such  term  is
 defined  in  paragraph (d) hereof, all lines, wires, poles, supports and
 inclosures for electrical conductors upon, above and underground used in
 connection with the transmission or switching of electromagnetic  voice,
 video  and  data  signals  between  different entities separated by air,
 street or other public domain,  except  that  such  property  shall  not
 include: (A) station connections; (B) fire and surveillance alarm system
 property;  (C)  such  property  used  in  the  transmission of news wire
 services; and (D) such property PRIMARILY OR  EXCLUSIVELY  used  in  the
 transmission  of  news or entertainment radio, television or cable tele-
 vision signals for immediate, delayed  or  ultimate  exhibition  to  the
 public, whether or not a fee is charged therefor.
   § 2. This act shall take effect immediately.
 
                                  PART N
 
   Section 1. Subdivision 1 of section 1102 of the real property tax law,
 as  amended  by  chapter  532 of the laws of 1994, is amended to read as
 follows:
   1. "Charges" or "legal charges" means:
 S. 8309                            19                            A. 8809
 
   (a) the cost of the mailing or service of notices required or  author-
 ized by this article;
   (b)  the cost of publication of notices required or authorized by this
 title;
   (c) the amount of any interest and penalties imposed by law;
   (d) the cost of  recording  or  filing  legal  documents  required  or
 authorized by this article; [and]
   (e)  the  reasonable  and  necessary  cost of any search of the public
 record required or authorized to satisfy the notice requirements of this
 article, and [the] OTHER reasonable and necessary  expenses  [for  legal
 services  of] INCURRED BY a tax district in connection with a proceeding
 to foreclose a tax lien, INCLUDING, AND WITHOUT LIMITATION,  ADMINISTRA-
 TIVE,  AUCTION AND REASONABLE ATTORNEY FEES AND/OR COSTS ASSOCIATED WITH
 THE FORECLOSURE PROCESS; provided, that: (i) a charge  of  up  to  [one]
 EITHER  TWO  hundred fifty dollars per parcel, OR TWO PERCENT OF THE SUM
 OF THE TAXES, INTEREST AND PENALTIES DUE ON  THE  PARCEL,  WHICHEVER  IS
 GREATER,  shall be deemed reasonable and necessary to cover the combined
 costs of such searches and [legal expenses]  THE  OTHER  REASONABLE  AND
 NECESSARY  COSTS  AND EXPENSES DELINEATED IN THIS PARAGRAPH, and such an
 amount may be charged without substantiation, even if salaried employees
 of the tax district performed [the search or legal] SOME OR ALL OF  SUCH
 services;  and  (ii)  a  tax  district  may charge a greater amount with
 respect to one or more parcels upon demonstration to the satisfaction of
 the court having jurisdiction that such greater  amount  was  reasonable
 and necessary; AND
   (f)  THE AMOUNT OWED TO THE TAX DISTRICT BY VIRTUE OF A JUDGMENT LIEN,
 A MORTGAGE LIEN, OR ANY OTHER LIEN HELD BY THE TAX DISTRICT THAT IS  NOT
 A DELINQUENT TAX LIEN.
   Charges  shall  be deemed a part of the delinquent tax for purposes of
 redemption.
   § 2. Subdivision 2 of section 1104 of the real property  tax  law,  as
 amended  by  chapter 532 of the laws of 1994, paragraph (iii) as further
 amended by subdivision (b) of section 1 of part W of chapter 56  of  the
 laws of 2010, is amended to read as follows:
   2. The provisions of this article shall not be applicable to a county,
 city or town which: (i) on January first, nineteen hundred ninety-three,
 was authorized to enforce the collection of delinquent taxes pursuant to
 a county charter, city charter, administrative code or special law; (ii)
 adopted  a local law, no later than July first, nineteen hundred ninety-
 four, providing that the collection of taxes in  such  county,  city  or
 town  shall  continue  to  be enforced pursuant to such charter, code or
 special law, as such charter, code or special law may from time to  time
 be  amended;  and  (iii) filed a copy of such local law with the commis-
 sioner  no  later  than  August  first,  nineteen  hundred  ninety-four.
 PROVIDED,  HOWEVER,  THAT NOTWITHSTANDING ANY PROVISIONS OF ANY GENERAL,
 SPECIAL OR LOCAL LAW TO THE CONTRARY, IF SUCH CHARTER, CODE  OR  SPECIAL
 LAW DOES NOT INCLUDE PROVISIONS ALLOWING FOR ANY "SURPLUS" AS DEFINED BY
 SECTION  ELEVEN  HUNDRED  NINETY-FIVE  OF THIS ARTICLE TO BE PAID TO THE
 FORMER OWNER OR OTHER PARTIES WHOSE INTERESTS WERE EXTINGUISHED  BY  THE
 FORECLOSURE  OF  A DELINQUENT TAX LIEN, THEN UNTIL SUCH CHARTER, CODE OF
 SPECIAL LAW IS AMENDED  TO  INCLUDE  SUCH  PROVISIONS,  ANY  CLAIMS  FOR
 SURPLUS  WITHIN  SUCH  TAX  DISTRICT  SHALL  BE ADMINISTERED IN A MANNER
 SUBSTANTIALLY SIMILAR TO THAT PRESCRIBED BY TITLE SIX OF THIS ARTICLE.
   § 3. Paragraph (d) of subdivision 2 of section 1136 of the real  prop-
 erty  tax law, as amended by chapter 532 of the laws of 1994, is amended
 to read as follows:
 S. 8309                            20                            A. 8809
 
   (d) In directing any conveyance  pursuant  to  this  subdivision,  the
 judgment  shall  direct  the  enforcing  officer  of the tax district to
 prepare and execute a deed conveying title to the parcel or  parcels  of
 real  property  concerned.  Such title shall be full and complete in the
 absence of an agreement between tax districts as herein provided that it
 shall be subject to the tax liens of one or more tax districts. Upon the
 execution  of such deed, the grantee shall be seized of an estate in fee
 simple absolute in such parcel unless the conveyance is  expressly  made
 subject  to  tax  liens  of  a  tax district as herein provided, and all
 persons, including the state, infants, incompetents, absentees and  non-
 residents,  who  may have had any right, title, interest, claim, lien or
 equity of redemption in or upon such parcel, shall be barred and forever
 foreclosed of all such right, title, interest, claim, lien or equity  of
 redemption.  NOTHING CONTAINED HEREIN SHALL BE CONSTRUED TO PRECLUDE ANY
 SUCH  PERSON  FROM  FILING A CLAIM PURSUANT TO TITLE SIX OF THIS ARTICLE
 FOR A SHARE OF ANY SURPLUS THAT MAY BE ATTRIBUTABLE TO THE SALE OF  SUCH
 PARCEL.
   §  4.  Subdivision  3 of section 1136 of the real property tax law, as
 amended by chapter 532 of the laws  of  1994,  is  amended  to  read  as
 follows:
   3.  When  no  answer  has  been interposed. (A) The court shall make a
 final judgment awarding to such  tax  district  the  possession  of  any
 parcel  of  real  property  described in the petition of foreclosure not
 redeemed as provided in this title and as to which no answer  is  inter-
 posed  as  provided  herein.  In  addition  thereto  such judgment shall
 contain a direction to the enforcing officer  of  the  tax  district  to
 prepare,  execute  and cause to be recorded a deed conveying to such tax
 district full and complete title to such parcel.
   (B) ALTERNATIVELY, AT THE REQUEST OF THE ENFORCING OFFICER, THE  COURT
 MAY  MAKE A FINAL JUDGMENT AUTHORIZING THE ENFORCING OFFICER TO PREPARE,
 EXECUTE AND CAUSE TO BE RECORDED A  DEED  CONVEYING  FULL  AND  COMPLETE
 TITLE  TO  SUCH  PARCEL DIRECTLY TO A PARTY OTHER THAN THE TAX DISTRICT,
 WITHOUT THE TAX DISTRICT TAKING TITLE THERETO.
   (C) Upon the execution of such deed, the tax district, OR THE  GRANTEE
 AS  THE CASE MAY BE, shall be seized of an estate in fee simple absolute
 in such parcel and all persons, including the state,  infants,  incompe-
 tents,  absentees  and  non-residents who may have had any right, title,
 interest, claim, lien or equity of redemption in  or  upon  such  parcel
 shall  be barred and forever foreclosed of all such right, title, inter-
 est, claim, lien or equity of  redemption.    NOTHING  CONTAINED  HEREIN
 SHALL  BE  CONSTRUED  TO  PRECLUDE  ANY  SUCH PERSON FROM FILING A CLAIM
 PURSUANT TO TITLE SIX OF THIS ARTICLE FOR A SHARE OF  ANY  SURPLUS  THAT
 MAY BE ATTRIBUTABLE TO THE SALE OF SUCH PARCEL.
   § 5.  Section 1136 of the real property tax law is amended by adding a
 new subdivision 4 to read as follows:
   4.  (A)  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW TO THE CONTRARY,
 WHEN A PARCEL IS SUBJECT TO A JUDGMENT OF FORECLOSURE ISSUED PURSUANT TO
 THIS SECTION BUT HAS NOT YET BEEN CONVEYED TO A  THIRD  PARTY,  THE  TAX
 DISTRICT  MAY, AT ITS DISCRETION, CONVEY TITLE TO THE PARCEL BACK TO THE
 FORMER OWNER OR OWNERS, OR TO THE SUCCESSOR OR SUCCESSORS IN INTEREST IF
 ANY, UPON PAYMENT OF THE TAXES, PENALTIES,  INTEREST  AND  OTHER  LAWFUL
 CHARGES OWED TO THE TAX DISTRICT, SUBJECT TO THE PROVISIONS OF PARAGRAPH
 (B) OF THIS SUBDIVISION.
   (B)  IF  IMMEDIATELY PRIOR TO THE ISSUANCE OF THE JUDGMENT OF FORECLO-
 SURE, ANY OTHER PERSON HAD ANY RIGHT, TITLE, INTEREST,  CLAIM,  LIEN  OR
 EQUITY  OF  REDEMPTION  IN  OR  UPON SUCH PARCEL, THE DEED CONVEYING THE
 S. 8309                            21                            A. 8809
 
 PARCEL BACK TO THE FORMER OWNER OR OWNERS,  OR  TO  THEIR  SUCCESSOR  OR
 SUCCESSORS  IN  INTEREST,  SHALL  STATE THAT THE CONVEYANCE SHALL BECOME
 SUBJECT TO THE RIGHT, TITLE, INTEREST, CLAIM, LIEN OR EQUITY OF  REDEMP-
 TION  OF  ANY OTHER PERSON THAT HAD BEEN EXTINGUISHED BY THE JUDGMENT OF
 FORECLOSURE, ONCE SUCH RIGHT, TITLE, INTEREST, CLAIM, LIEN OR EQUITY  OF
 REDEMPTION  HAS BEEN REINSTATED NUNC PRO TUNC PURSUANT TO THE PROVISIONS
 OF THIS PARAGRAPH.  UPON THE EXECUTION OF SUCH DEED,  THE  TAX  DISTRICT
 SHALL  CAUSE  A  COPY  THEREOF  TO  BE FILED WITH THE COURT, WHICH SHALL
 DIRECT THE REINSTATEMENT OF ANY SUCH RIGHT, TITLE, INTEREST, CLAIM, LIEN
 OR EQUITY OF REDEMPTION IN SUCH PARCEL NUNC PRO TUNC.
   § 6.  Section 1166 of the real property tax law, as amended by chapter
 532 of the laws of 1994, subdivision 1 as amended by chapter 500 of  the
 laws of 2015, is amended to read as follows:
   §  1166.  Real  property  acquired by tax district; right of sale.  1.
 Whenever any tax district shall become vested with  the  title  to  real
 property,  AND  WHENEVER AN ENFORCING OFFICER SHALL HAVE BEEN AUTHORIZED
 TO SELL AND CONVEY REAL PROPERTY DIRECTLY TO ANOTHER PARTY, by virtue of
 a foreclosure proceeding brought pursuant  to  the  provisions  of  this
 article,  such tax district OR ENFORCING OFFICER is hereby authorized to
 sell and convey [the] SUCH real  property  [so  acquired],  which  shall
 include any and all gas, oil or mineral rights associated with such real
 property,  either  with or without advertising for bids, notwithstanding
 the provisions of any general, special or local law.
   2. No such sale shall be effective unless and until  such  sale  shall
 have  been  approved  and  confirmed by a majority vote of the governing
 body of the tax district, except that no such approval shall be required
 when the property is sold at public auction to the highest bidder.
   3. THE PROVISIONS OF TITLE  SIX  OF  THIS  ARTICLE  SHALL  GOVERN  THE
 DISTRIBUTION OF ANY SURPLUS ATTRIBUTABLE TO SUCH SALES.
   §  7.  Article  11 of the real property tax law is amended by adding a
 new title 6 to read as follows:
                                   TITLE 6
                          DISTRIBUTION OF SURPLUS
 SECTION 1195. DEFINITIONS.
         1196. DETERMINATION OF EXISTENCE AND AMOUNT OF SURPLUS.
         1197. CLAIMS FOR SURPLUS.
   § 1195. DEFINITIONS. IN ADDITION  TO  THE  DEFINITIONS  SET  FORTH  IN
 SECTION ELEVEN HUNDRED TWO OF THIS ARTICLE, FOR PURPOSES OF THIS TITLE:
   1.  "PUBLIC  SALE"  MEANS  A  SALE  RESULTING  FROM  A  PUBLIC AUCTION
 CONDUCTED IN ACCORDANCE WITH THE PROVISIONS OF SECTION TWO HUNDRED THIR-
 TY-ONE OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW.
   2. "SURPLUS" MEANS THE NET GAIN, IF ANY, REALIZED BY THE TAX  DISTRICT
 UPON  THE  SALE  OF TAX-FORECLOSED PROPERTY, AS DETERMINED IN THE MANNER
 SET FORTH IN SECTION ELEVEN HUNDRED NINETY-SIX OF THIS ARTICLE.    WHERE
 NO  SUCH  GAIN  WAS  REALIZED,  NO SURPLUS SHALL BE ATTRIBUTABLE TO THAT
 SALE.
   3. "TAX-FORECLOSED PROPERTY" MEANS A PARCEL AS TO WHICH A JUDGMENT  OF
 FORECLOSURE  HAS  BEEN ISSUED PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-
 SIX OF THIS ARTICLE.
   § 1196. DETERMINATION OF EXISTENCE AND AMOUNT  OF  SURPLUS.    1.  (A)
 WITHIN  FORTY-FIVE  DAYS  AFTER THE SALE OF TAX-FORECLOSED PROPERTY, THE
 ENFORCING OFFICER SHALL DETERMINE WHETHER A SURPLUS IS  ATTRIBUTABLE  TO
 SUCH  SALE  AND  IF SO, THE AMOUNT THEREOF.  SUCH DETERMINATION SHALL BE
 MADE BY ASCERTAINING THE SUM OF THE  TOTAL  AMOUNT  OF  TAXES  DUE  PLUS
 INTEREST,  PENALTIES  AND  OTHER  CHARGES  AS  DEFINED BY SECTION ELEVEN
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 HUNDRED TWO OF THIS ARTICLE, AND SUBTRACTING SUCH SUM FROM WHICHEVER  OF
 THE FOLLOWING IS APPLICABLE:
   (I)  WHERE THE SALE WAS A PUBLIC SALE, THE AMOUNT PAID FOR THE PROPER-
 TY;
   (II) WHERE THE SALE WAS NOT A PUBLIC SALE, THE FULL VALUE OF THE PROP-
 ERTY AS SHOWN ON THE MOST RECENT TAX ROLL, OR IF AVAILABLE, AN  ESTIMATE
 OF  THE  PROPERTY'S VALUE DEVELOPED BY THE ENFORCING OFFICER.  PROVIDED,
 THAT THE ENFORCING OFFICER MAY DEVELOP SUCH AN ESTIMATE  ONLY  WHERE  IT
 HAS BEEN DEMONSTRATED TO THE SATISFACTION OF SUCH OFFICER THAT THE PROP-
 ERTY  IS  WORTH  SIGNIFICANTLY MORE OR LESS THAN THE FULL VALUE SHOWN ON
 THE MOST RECENT TAX ROLL.  NOTHING CONTAINED HEREIN SHALL  BE  CONSTRUED
 TO IMPOSE ANY OBLIGATION UPON THE ENFORCING OFFICER TO DEVELOP ESTIMATED
 VALUES FOR THIS PURPOSE.
   (B)  FOR PURPOSES OF THIS SUBDIVISION, WHERE THE ENFORCING OFFICER HAS
 BEEN NOTIFIED THAT THE TAX DISTRICT  INTENDS  TO  RETAIN  TAX-FORECLOSED
 PROPERTY  FOR  A  PUBLIC  USE, THE PROPERTY SHALL BE DEEMED TO HAVE BEEN
 SOLD ON THE DATE THAT THE ENFORCING OFFICER WAS  SO  NOTIFIED,  AND  THE
 ENFORCING  OFFICER SHALL DETERMINE THE EXISTENCE AND AMOUNT OF A SURPLUS
 RELATIVE TO SUCH PROPERTY IN THE MANNER PROVIDED BY SUBPARAGRAPH (II) OF
 PARAGRAPH (A) OF THIS SUBDIVISION.
   2. (A) IF THE ENFORCING OFFICER DETERMINES THAT NO SURPLUS IS  ATTRIB-
 UTABLE  TO THE SALE, SUCH ENFORCING OFFICER SHALL SUBMIT A REPORT TO THE
 COURT DESCRIBING THE CIRCUMSTANCES OF THE SALE, STATING THAT NO  SURPLUS
 WAS ATTRIBUTABLE TO THE SALE AND DEMONSTRATING HOW THE ENFORCING OFFICER
 REACHED THAT CONCLUSION.
   (B) IF THE ENFORCING OFFICER DETERMINES THAT A SURPLUS IS ATTRIBUTABLE
 TO  THE  SALE, SUCH ENFORCING OFFICER SHALL SUBMIT A REPORT TO THE COURT
 DESCRIBING THE CIRCUMSTANCES OF THE SALE, STATING  THAT  A  SURPLUS  WAS
 ATTRIBUTABLE  TO  THE  SALE,  AND  DEMONSTRATING  HOW  THE AMOUNT OF THE
 SURPLUS WAS DETERMINED.  SUCH SURPLUS SHALL BE PAID TO THE COURT  THERE-
 WITH.   WITHIN TEN DAYS OF SUBMITTING SUCH REPORT, THE ENFORCING OFFICER
 SHALL NOTIFY THE FORMER PROPERTY OWNER THAT A SURPLUS  WAS  ATTRIBUTABLE
 TO  THE  SALE  OF  SUCH  PROPERTY,  THAT SUCH SURPLUS HAS BEEN PAID INTO
 COURT, AND THAT THE COURT WILL NOTIFY  THE  INTERESTED  PARTIES  OF  THE
 PROCEDURE  TO  BE  FOLLOWED  IN ORDER TO MAKE A CLAIM FOR A SHARE OF THE
 SURPLUS.
   (C) WHERE THE ENFORCING OFFICER'S DETERMINATION OF  SURPLUS  IS  BASED
 UPON  SUCH  ENFORCING  OFFICER'S  ESTIMATE  OF THE PROPERTY'S VALUE, THE
 ENFORCING OFFICER'S REPORT TO THE COURT SHALL SET FORTH  AN  EXPLANATION
 OF  HOW THIS ESTIMATE WAS MADE, INCLUDING THE EVIDENCE UPON WHICH IT WAS
 BASED.
   3. UPON APPROVAL BY THE COURT OF THE ENFORCING OFFICER'S  REPORT,  THE
 TAX  DISTRICT  SHALL HAVE NO FURTHER RESPONSIBILITIES IN RELATION TO THE
 PARCEL OR ANY SURPLUS ATTRIBUTABLE THERETO, SUBJECT TO  THE  EXTENT  THE
 COURT  DIRECTS OTHERWISE PURSUANT TO SECTION ELEVEN HUNDRED NINETY-SEVEN
 OF THIS TITLE.
   § 1197.  CLAIMS FOR SURPLUS. 1. ANY PERSON WHO HAD ANY  RIGHT,  TITLE,
 INTEREST,  CLAIM, LIEN OR EQUITY OF REDEMPTION IN OR UPON A PARCEL IMME-
 DIATELY PRIOR TO THE ISSUANCE OF THE JUDGMENT OF FORECLOSURE MAY FILE  A
 CLAIM  WITH  THE  COURT  HAVING  JURISDICTION FOR A SHARE OF ANY SURPLUS
 RESULTING FROM THE SALE OF SUCH PROPERTY.  SUCH CLAIMS SHALL BE ADMINIS-
 TERED AND ADJUDICATED, AND SUCH SURPLUS SHALL  BE  DISTRIBUTED,  IN  THE
 SAME  MANNER AS IN AN ACTION TO FORECLOSE A MORTGAGE PURSUANT TO ARTICLE
 THIRTEEN OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS  LAW,  SUBJECT  TO
 THE PROVISIONS OF THIS SECTION.
 S. 8309                            23                            A. 8809
 
   2.  (A)  WHERE THE PROPERTY WAS SOLD BY A PUBLIC SALE, THE AMOUNT PAID
 FOR THE PROPERTY SHALL BE ACCEPTED AS THE FULL VALUE  OF  THE  PROPERTY.
 NO  PARTY  MAY MAINTAIN A CLAIM FOR SURPLUS OR ANY OTHER CLAIM OR ACTION
 AGAINST THE TAX DISTRICT ON THE BASIS THAT THE AMOUNT PAID FOR THE PROP-
 ERTY DID NOT FAIRLY REPRESENT THE PROPERTY'S VALUE.
   (B)  WHERE THE PROPERTY WAS SOLD BY OTHER THAN A PUBLIC SALE, A CLAIM-
 ANT MAY MAKE A MOTION, UPON NOTICE TO THE  ENFORCING  OFFICER,  FOR  THE
 SURPLUS  TO  BE RECALCULATED ON THE BASIS THAT THE PROPERTY'S FULL VALUE
 ON THE DATE OF THE SALE WAS SUBSTANTIALLY HIGHER THAN THE VALUE USED  TO
 MEASURE  THE  SURPLUS  PURSUANT TO SUBPARAGRAPH (II) OF PARAGRAPH (A) OF
 SUBDIVISION ONE OF SECTION ELEVEN HUNDRED NINETY-SIX OF THIS TITLE.   IF
 THE  COURT  OR  ITS  REFEREE  FINDS THAT A PREPONDERANCE OF THE EVIDENCE
 SUPPORTS THE CLAIMANT'S POSITION, THE COURT  MAY  DIRECT  THE  ENFORCING
 OFFICER  TO  RECALCULATE  THE SURPLUS BASED UPON THE PROPERTY'S VALUE AS
 DETERMINED BY THE COURT OR REFEREE.  THE COURT MAY  FURTHER  DIRECT  THE
 ENFORCING  OFFICER TO PAY THE DIFFERENCE INTO COURT TO BE DISTRIBUTED AS
 REQUIRED BY THIS SECTION.
   3. WHERE THE COURT  HAS  APPOINTED  A  REFEREE  TO  PRESIDE  OVER  THE
 PROCEEDINGS  PURSUANT  TO  SUBDIVISION  TWO  OF SECTION THIRTEEN HUNDRED
 SIXTY-ONE OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW, IT SHALL NOT
 BE NECESSARY FOR SUCH REFEREE TO MAKE A REPORT OF SUCH PROCEEDINGS;  NOR
 SHALL  IT  BE  NECESSARY  FOR THE COURT TO CONFIRM BY ORDER OR OTHERWISE
 SUCH PROCEEDINGS.
   4. AT THE CONCLUSION OF SUCH PROCEEDINGS, ANY SURPLUS FUNDS THAT  HAVE
 NOT  BEEN CLAIMED SHALL BE DEEMED ABANDONED BUT SHALL BE PAID TO THE TAX
 DISTRICT, NOT TO THE STATE COMPTROLLER, AND SHALL BE  USED  BY  THE  TAX
 DISTRICT TO REDUCE ITS TAX LEVY.
   5.  NOTWITHSTANDING  ANY PROVISION OF THIS SECTION OR ANY OTHER LAW TO
 THE CONTRARY, IN THE CASE OF ABANDONED REAL PROPERTY,  NO  PERSON  OTHER
 THAN  THE  TAX DISTRICT SHALL HAVE ANY RIGHT TO ANY SURPLUS ATTRIBUTABLE
 THERETO.  FOR PURPOSES OF THIS TITLE,  REAL  PROPERTY  SHALL  BE  DEEMED
 ABANDONED IF IT:
   (A)  HAS  BEEN INCLUDED ON A LOCAL MUNICIPAL ROLL, REGISTRY OR LIST OF
 VACANT AND ABANDONED RESIDENTIAL PROPERTY  PURSUANT  TO  SECTION  ELEVEN
 HUNDRED ELEVEN-A OF THIS ARTICLE, OR
   (B)  HAS  BEEN  CERTIFIED  AS  ABANDONED COMMERCIAL OR INDUSTRIAL REAL
 PROPERTY PURSUANT TO ARTICLE NINETEEN-A OF THE REAL PROPERTY ACTIONS AND
 PROCEEDINGS LAW, OR
   (C) HAS BEEN INCLUDED ON THE STATEWIDE REGISTRY OF  VACANT  AND  ABAN-
 DONED  PROPERTY  PURSUANT  TO  SECTION  THIRTEEN HUNDRED TEN OF THE REAL
 PROPERTY ACTIONS AND PROCEEDINGS LAW.
   6. TO THE EXTENT THE PROVISIONS OF ARTICLE THIRTEEN OF THE REAL  PROP-
 ERTY ACTIONS AND PROCEEDINGS LAW ARE INCONSISTENT WITH THE PROVISIONS OF
 THIS ARTICLE, THE PROVISIONS OF THIS ARTICLE SHALL GOVERN.
   § 8. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion,  section  or  subpart  contained  in any part of this act shall be
 adjudged by any court of competent  jurisdiction  to  be  invalid,  such
 judgment  shall not affect, impair, or invalidate the remainder thereof,
 but shall be confined in its operation to the  clause,  sentence,  para-
 graph,  subdivision,  section  or  subpart contained in any part thereof
 directly involved in the controversy in which such judgment  shall  have
 been rendered. It is hereby declared to be the intent of the legislature
 that  this  act  would have been enacted even if such invalid provisions
 had not been included herein.
 S. 8309                            24                            A. 8809
 
   § 9. This act shall take effect immediately and  shall  be  deemed  to
 have  been  in full force and effect on and after May 25, 2023, provided
 that:
   1.  In  a tax district that is subject to the provisions of title 6 of
 article 11 of the real property tax law as added  by  section  seven  of
 this  act, where a tax-foreclosed property has been sold on or after May
 25, 2023 and prior to the effective date  of  this  act,  the  enforcing
 officer  of  the  tax  district shall have six months from the effective
 date of this act to submit to the court the report required  by  section
 1196  of the real property tax law as added by section seven of this act
 regarding the existence and amount of surplus and to pay such surplus to
 the court.
   2. Whether or not a tax district is subject to the provisions of title
 6 of article 11 of the real property tax law as added by  section  seven
 of  this  act, where a tax-foreclosed property was sold prior to May 25,
 2023, a claim for surplus attributable to such sale may be maintained if
 and only if a proceeding to compel such tax district to distribute  such
 surplus  to the petitioner or petitioners had been initiated pursuant to
 subdivision 1 of section 7803 of the civil practice law and rules,  such
 proceeding  was  commenced in a timely manner as provided by section 217
 of such chapter, and such proceeding was still active on  the  effective
 date of this act.
 
                                  PART O
 
   Section  1.  Subdivision 2 of section 509-a of the racing, pari-mutuel
 wagering and breeding law, as amended by section 1 of part OO of chapter
 56 of the laws of 2023, is amended to read as follows:
   2. a. Notwithstanding any other provision of law or regulation to  the
 contrary,  from April nineteenth, two thousand twenty-one to March thir-
 ty-first, two thousand twenty-two, twenty-three percent  of  the  funds,
 not  to  exceed  two  and one-half million dollars, in the Catskill off-
 track betting corporation's capital acquisition  fund  and  twenty-three
 percent of the funds, not to exceed four hundred forty thousand dollars,
 in  the Capital off-track betting corporation's capital acquisition fund
 established pursuant to this section shall also  be  available  to  such
 off-track betting corporation for the purposes of statutory obligations,
 payroll, and expenditures necessary to accept authorized wagers.
   b.  Notwithstanding  any  other  provision of law or regulation to the
 contrary, from April first, two thousand  twenty-two  to  March  thirty-
 first, two thousand twenty-three, twenty-three percent of the funds, not
 to  exceed  two  and one-half million dollars, in the Catskill off-track
 betting corporation's capital acquisition fund established  pursuant  to
 this  section, and twenty-three percent of the funds, not to exceed four
 hundred forty thousand dollars, in the Capital off-track betting  corpo-
 ration's  capital acquisition fund established pursuant to this section,
 shall be available  to  such  off-track  betting  corporations  for  the
 purposes  of  statutory obligations, payroll, and expenditures necessary
 to accept authorized wagers.
   c. Notwithstanding any other provision of law  or  regulation  to  the
 contrary,  from  April first, two thousand twenty-three to March thirty-
 first, two thousand twenty-four, twenty-three percent of the funds,  not
 to  exceed  two  and one-half million dollars, in the Catskill off-track
 betting corporation's capital acquisition fund established  pursuant  to
 this  section,  and one million dollars in the Capital off-track betting
 corporation's capital acquisition  fund  established  pursuant  to  this
 S. 8309                            25                            A. 8809
 
 section,  shall  be  available to such off-track betting corporation for
 the purposes of expenditures necessary to accept authorized wagers; past
 due statutory obligations to New  York  licensed  or  franchised  racing
 corporations  or  associations;  past due contractual obligations due to
 other racing associations or organizations for the costs of acquiring  a
 simulcast  signal; past due statutory payment obligations due to the New
 York state thoroughbred breeding and development fund corporation, agri-
 culture and New York state horse  breeding  development  fund,  and  the
 Harry  M.  Zweig  memorial  fund for equine research; and past due obli-
 gations due the state.
   d.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW OR  REGULATION  TO  THE
 CONTRARY,  FROM  APRIL  FIRST, TWO THOUSAND TWENTY-FOUR TO MARCH THIRTY-
 FIRST, TWO THOUSAND TWENTY-FIVE, ONE  MILLION  DOLLARS  IN  THE  CAPITAL
 OFF-TRACK  BETTING  CORPORATION'S  CAPITAL  ACQUISITION FUND ESTABLISHED
 PURSUANT TO THIS SECTION, SHALL BE AVAILABLE TO SUCH  OFF-TRACK  BETTING
 CORPORATION FOR THE PURPOSES OF EXPENDITURES NECESSARY TO ACCEPT AUTHOR-
 IZED  WAGERS;  PAST  DUE  STATUTORY  OBLIGATIONS TO NEW YORK LICENSED OR
 FRANCHISED RACING CORPORATIONS OR  ASSOCIATIONS;  PAST  DUE  CONTRACTUAL
 OBLIGATIONS  DUE  TO  OTHER RACING ASSOCIATIONS OR ORGANIZATIONS FOR THE
 COSTS OF ACQUIRING A SIMULCAST SIGNAL; PAST DUE STATUTORY PAYMENT  OBLI-
 GATIONS  DUE TO THE NEW YORK STATE THOROUGHBRED BREEDING AND DEVELOPMENT
 FUND CORPORATION, AGRICULTURE AND NEW YORK STATE HORSE BREEDING DEVELOP-
 MENT FUND, AND THE HARRY M. ZWEIG MEMORIAL FUND FOR EQUINE RESEARCH; AND
 PAST DUE OBLIGATIONS DUE THE STATE.
   E. Prior to a corporation being able to utilize the  funds  authorized
 by  paragraph  c  OR  D of this subdivision, the corporation must attest
 that the surcharge monies from section five hundred thirty-two  of  this
 chapter  are  being  held  separate and apart from any amounts otherwise
 authorized to be retained  from  pari-mutuel  pools  and  all  surcharge
 monies  have  been  and  will  continue  to be paid to the localities as
 prescribed in law.  Once this condition is  satisfied,  the  corporation
 must  submit  an  expenditure  plan to the gaming commission for review.
 Such plan  shall  include  the  corporation's  outstanding  liabilities,
 projected  revenue  for the upcoming year, a detailed explanation of how
 the funds will be used, and any other information  necessary  to  detail
 such  plan  as determined by the commission. Upon review, the commission
 shall make a determination as to whether the requirements of this  para-
 graph have been satisfied and notify the corporation of expenditure plan
 approval.  In  the  event  the commission determines the requirements of
 this paragraph have not been satisfied, the commission shall notify  the
 corporation  of  all deficiencies necessary for approval. As a condition
 of such expenditure plan  approval,  the  corporation  shall  provide  a
 report  to  the  commission  no  later than [October first, two thousand
 twenty-three] THE LAST DAY OF THE CALENDAR YEAR FOR WHICH THE FUNDS  ARE
 REQUESTED,  which  shall include an accounting of the use of such funds.
 At such time, the commission  may  cause  an  independent  audit  to  be
 conducted  of  the  corporation's  books  to ensure that all moneys were
 spent as indicated in such approved plan. The audit shall  be  paid  for
 from  money in the fund established by this section. If the audit deter-
 mines that a corporation used the money authorized  under  this  section
 for  a purpose other than one listed in their expenditure plan, then the
 corporation shall reimburse the capital acquisition fund for  the  unau-
 thorized amount.
   § 2. This act shall take effect immediately.
 
                                  PART P
 S. 8309                            26                            A. 8809
 
   Section  1.  Paragraph  (a)  of  subdivision  1 of section 1003 of the
 racing, pari-mutuel wagering and breeding law, as amended by  section  1
 of  part  BB  of  chapter  59 of the laws of 2023, is amended to read as
 follows:
   (a)  Any  racing  association  or  corporation  or  regional off-track
 betting corporation, authorized to conduct  pari-mutuel  wagering  under
 this  chapter, desiring to display the simulcast of horse races on which
 pari-mutuel betting shall be permitted in the manner and subject to  the
 conditions  provided for in this article may apply to the commission for
 a license so to do. Applications for licenses shall be in such  form  as
 may  be  prescribed by the commission and shall contain such information
 or other material or evidence as the commission may require. No  license
 shall be issued by the commission authorizing the simulcast transmission
 of  thoroughbred  races  from a track located in Suffolk county. The fee
 for such licenses shall be five hundred dollars per  simulcast  facility
 and  for  account wagering licensees that do not operate either a simul-
 cast facility that is open to the public within the state of New York or
 a licensed racetrack within the state, twenty thousand dollars per  year
 payable  by  the licensee to the commission for deposit into the general
 fund. Except as provided in  this  section,  the  commission  shall  not
 approve any application to conduct simulcasting into individual or group
 residences,  homes  or  other areas for the purposes of or in connection
 with pari-mutuel wagering. The commission may approve simulcasting  into
 residences,  homes or other areas to be conducted jointly by one or more
 regional off-track betting corporations and one or more of  the  follow-
 ing:  a  franchised  corporation,  thoroughbred  racing corporation or a
 harness racing corporation or association; provided (i) the simulcasting
 consists only of those races on which pari-mutuel betting is  authorized
 by  this  chapter  at  one  or more simulcast facilities for each of the
 contracting off-track betting corporations which  shall  include  wagers
 made  in  accordance  with  section  one  thousand fifteen, one thousand
 sixteen and one thousand seventeen of  this  article;  provided  further
 that  the  contract  provisions or other simulcast arrangements for such
 simulcast facility shall be no less favorable than those  in  effect  on
 January  first,  two  thousand  five;  (ii)  that each off-track betting
 corporation having within its  geographic  boundaries  such  residences,
 homes  or  other  areas  technically  capable of receiving the simulcast
 signal shall be a contracting party; (iii) the distribution of  revenues
 shall  be  subject  to  contractual agreement of the parties except that
 statutory payments to  non-contracting  parties,  if  any,  may  not  be
 reduced;  provided,  however,  that nothing herein to the contrary shall
 prevent a track from televising its races on an irregular basis primari-
 ly for promotional or marketing purposes as found by the commission. For
 purposes of this paragraph, the provisions of section one thousand thir-
 teen of this article shall  not  apply.  Any  agreement  authorizing  an
 in-home simulcasting experiment commencing prior to May fifteenth, nine-
 teen hundred ninety-five, may, and all its terms, be extended until June
 thirtieth,  two  thousand  [twenty-four] TWENTY-FIVE; provided, however,
 that any party to such agreement may elect to terminate  such  agreement
 upon  conveying written notice to all other parties of such agreement at
 least forty-five days prior to the effective date  of  the  termination,
 via  registered mail. Any party to an agreement receiving such notice of
 an intent to terminate, may request the commission  to  mediate  between
 the  parties new terms and conditions in a replacement agreement between
 the parties as will permit continuation of an in-home  experiment  until
 June  thirtieth,  two  thousand  [twenty-four]  TWENTY-FIVE; and (iv) no
 S. 8309                            27                            A. 8809
 
 in-home simulcasting in the thoroughbred special betting district  shall
 occur without the approval of the regional thoroughbred track.
   §  2.  Subparagraph  (iii)  of paragraph d of subdivision 3 of section
 1007 of the racing, pari-mutuel wagering and breeding law, as amended by
 section 2 of part BB of chapter 59 of the laws of 2023,  is  amended  to
 read as follows:
   (iii) Of the sums retained by a receiving track located in Westchester
 county  on  races received from a franchised corporation, for the period
 commencing January first, two thousand eight and continuing through June
 thirtieth, two  thousand  [twenty-four]  TWENTY-FIVE,  the  amount  used
 exclusively  for purses to be awarded at races conducted by such receiv-
 ing track shall be computed as follows: of the sums so retained, two and
 one-half percent of the total pools. Such amount shall be  increased  or
 decreased  in  the  amount  of  fifty percent of the difference in total
 commissions determined by  comparing  the  total  commissions  available
 after  July  twenty-first,  nineteen  hundred  ninety-five  to the total
 commissions that would have been available to such track prior  to  July
 twenty-first, nineteen hundred ninety-five.
   §  3.  The  opening  paragraph of subdivision 1 of section 1014 of the
 racing, pari-mutuel wagering and breeding law, as amended by  section  3
 of  part  BB  of  chapter  59 of the laws of 2023, is amended to read as
 follows:
   The provisions of this section shall govern the simulcasting of  races
 conducted  at thoroughbred tracks located in another state or country on
 any day during which a franchised corporation is conducting a race meet-
 ing in Saratoga county at Saratoga  thoroughbred  racetrack  until  June
 thirtieth, two thousand [twenty-four] TWENTY-FIVE and on any day regard-
 less  of  whether  or  not a franchised corporation is conducting a race
 meeting in Saratoga county at Saratoga thoroughbred racetrack after June
 thirtieth, two thousand [twenty-four] TWENTY-FIVE. On any day on which a
 franchised  corporation  has  not  scheduled  a  racing  program  but  a
 thoroughbred  racing  corporation located within the state is conducting
 racing, each off-track betting corporation branch office and each simul-
 casting facility licensed in accordance with section one thousand  seven
 (that  has  entered into a written agreement with such facility's repre-
 sentative horsemen's organization, as approved by the  commission),  one
 thousand eight, or one thousand nine of this article shall be authorized
 to accept wagers and display the live simulcast signal from thoroughbred
 tracks  located  in  another  state  or  foreign  country subject to the
 following provisions:
   § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
 and breeding law, as amended by section 4 of part BB of  chapter  59  of
 the laws of 2023, is amended to read as follows:
   1.  The  provisions  of  this section shall govern the simulcasting of
 races conducted at harness tracks located in another  state  or  country
 during  the period July first, nineteen hundred ninety-four through June
 thirtieth, two thousand [twenty-four] TWENTY-FIVE.  This  section  shall
 supersede all inconsistent provisions of this chapter.
   §  5.  The  opening  paragraph of subdivision 1 of section 1016 of the
 racing, pari-mutuel wagering and breeding law, as amended by  section  5
 of  part  BB  of  chapter  59 of the laws of 2023, is amended to read as
 follows:
   The provisions of this section shall govern the simulcasting of  races
 conducted  at thoroughbred tracks located in another state or country on
 any day during which a franchised corporation is not conducting  a  race
 meeting in Saratoga county at Saratoga thoroughbred racetrack until June
 S. 8309                            28                            A. 8809
 
 thirtieth,  two  thousand  [twenty-four]  TWENTY-FIVE.   Every off-track
 betting  corporation  branch  office  and  every  simulcasting  facility
 licensed in accordance with section one thousand seven that have entered
 into  a written agreement with such facility's representative horsemen's
 organization as approved by the commission, one thousand  eight  or  one
 thousand  nine  of this article shall be authorized to accept wagers and
 display the live  full-card  simulcast  signal  of  thoroughbred  tracks
 (which  may  include  quarter  horse or mixed meetings provided that all
 such wagering on such races shall be construed to be thoroughbred races)
 located in another state or foreign country, subject  to  the  following
 provisions;  provided,  however,  no  such  written  agreement  shall be
 required of a franchised corporation licensed in accordance with section
 one thousand seven of this article:
   § 6. The opening paragraph of section 1018 of the racing,  pari-mutuel
 wagering and breeding law, as amended by section 6 of part BB of chapter
 59 of the laws of 2023, is amended to read as follows:
   Notwithstanding  any  other  provision of this chapter, for the period
 July twenty-fifth, two thousand one through September eighth, two  thou-
 sand  [twenty-three]  TWENTY-FOUR,  when  a  franchised  corporation  is
 conducting a race meeting within the  state  at  Saratoga  Race  Course,
 every off-track betting corporation branch office and every simulcasting
 facility  licensed  in  accordance with section one thousand seven (that
 has entered into a written agreement with such facility's representative
 horsemen's organization as approved by  the  commission),  one  thousand
 eight or one thousand nine of this article shall be authorized to accept
 wagers  and  display  the live simulcast signal from thoroughbred tracks
 located in another state,  provided  that  such  facility  shall  accept
 wagers  on  races  run  at  all  in-state  thoroughbred tracks which are
 conducting  racing  programs  subject  to  the   following   provisions;
 provided,  however,  no  such  written  agreement shall be required of a
 franchised corporation licensed in accordance with section one  thousand
 seven of this article.
   §  7.  Section  32  of  chapter  281 of the laws of 1994, amending the
 racing, pari-mutuel wagering and breeding law and other laws relating to
 simulcasting, as amended by section 7 of part BB of chapter  59  of  the
 laws of 2023, is amended to read as follows:
   §  32.  This act shall take effect immediately and the pari-mutuel tax
 reductions in section six  of  this  act  shall  expire  and  be  deemed
 repealed  on  July  1,  [2024]  2025;  provided,  however,  that nothing
 contained herein shall be deemed to affect the  application,  qualifica-
 tion,  expiration,  or  repeal  of  any  provision of law amended by any
 section of this act, and such provisions shall be applied  or  qualified
 or  shall  expire  or be deemed repealed in the same manner, to the same
 extent and on the same date as the case may be as otherwise provided  by
 law;  provided  further, however, that sections twenty-three and twenty-
 five of this act shall remain in full force and effect only until May 1,
 1997 and at such time shall be deemed to be repealed.
   § 8. Section 54 of chapter 346 of  the  laws  of  1990,  amending  the
 racing, pari-mutuel wagering and breeding law and other laws relating to
 simulcasting  and the imposition of certain taxes, as amended by section
 8 of part BB of chapter 59 of the laws of 2023, is amended  to  read  as
 follows:
   §  54.  This  act  shall  take  effect immediately; provided, however,
 sections three through twelve of this act shall take effect  on  January
 1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
 ing  law, as added by section thirty-eight of this act, shall expire and
 S. 8309                            29                            A. 8809
 
 be deemed repealed on July 1, [2024] 2025; and section eighteen of  this
 act  shall take effect on July 1, 2008 and sections fifty-one and fifty-
 two of this act shall take effect as of the same date as chapter 772  of
 the laws of 1989 took effect.
   §  9.  Paragraph  (a)  of  subdivision 1 of section 238 of the racing,
 pari-mutuel wagering and breeding law, as amended by section 9  of  part
 BB of chapter 59 of the laws of 2023, is amended to read as follows:
   (a)  The  franchised  corporation  authorized  under  this  chapter to
 conduct pari-mutuel betting at a race meeting or races run thereat shall
 distribute all sums deposited in any pari-mutuel pool to the holders  of
 winning tickets therein, provided such tickets are presented for payment
 before  April  first  of  the year following the year of their purchase,
 less an amount that shall be established and retained by such franchised
 corporation of between twelve to seventeen percent of the total deposits
 in pools resulting from on-track regular bets, and fourteen  to  twenty-
 one  percent  of  the  total  deposits  in pools resulting from on-track
 multiple bets and fifteen to twenty-five percent of the  total  deposits
 in  pools  resulting from on-track exotic bets and fifteen to thirty-six
 percent of the total deposits in pools  resulting  from  on-track  super
 exotic  bets,  plus  the breaks. The retention rate to be established is
 subject to the prior approval of the commission.
   Such rate may not be changed more than once per calendar quarter to be
 effective on the first day of the calendar quarter.  "Exotic  bets"  and
 "multiple  bets"  shall  have  the  meanings  set  forth in section five
 hundred nineteen of this chapter. "Super exotic  bets"  shall  have  the
 meaning  set  forth  in  section  three hundred one of this chapter. For
 purposes of this section, a "pick six bet" shall mean a  single  bet  or
 wager on the outcomes of six races. The breaks are hereby defined as the
 odd  cents over any multiple of five for payoffs greater than one dollar
 five cents but less than five dollars, over  any  multiple  of  ten  for
 payoffs  greater  than  five  dollars but less than twenty-five dollars,
 over any multiple of twenty-five for payoffs  greater  than  twenty-five
 dollars but less than two hundred fifty dollars, or over any multiple of
 fifty  for  payoffs over two hundred fifty dollars. Out of the amount so
 retained there shall be paid  by  such  franchised  corporation  to  the
 commissioner  of  taxation and finance, as a reasonable tax by the state
 for the privilege of conducting pari-mutuel betting on the races run  at
 the  race  meetings  held  by such franchised corporation, the following
 percentages of the total pool for regular and multiple bets five percent
 of regular bets and four percent of multiple bets plus twenty percent of
 the breaks; for exotic wagers seven and  one-half  percent  plus  twenty
 percent  of  the  breaks,  and  for super exotic bets seven and one-half
 percent plus fifty percent of the breaks.
   For the period April first, two thousand one through December  thirty-
 first,  two  thousand  [twenty-four] TWENTY-FIVE, such tax on all wagers
 shall be one and six-tenths percent, plus, in each such  period,  twenty
 percent of the breaks. Payment to the New York state thoroughbred breed-
 ing  and  development  fund by such franchised corporation shall be one-
 half of one percent of total daily on-track pari-mutuel pools  resulting
 from regular, multiple and exotic bets and three percent of super exotic
 bets  and  for the period April first, two thousand one through December
 thirty-first, two thousand [twenty-four] TWENTY-FIVE, such payment shall
 be seven-tenths of one percent of regular, multiple and exotic pools.
   § 10. This act shall take effect immediately.
   § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion, section or part of this act shall be  adjudged  by  any  court  of
 S. 8309                            30                            A. 8809

 competent  jurisdiction  to  be invalid, such judgment shall not affect,
 impair, or invalidate the remainder thereof, but shall  be  confined  in
 its  operation  to the clause, sentence, paragraph, subdivision, section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the  legislature  that  this  act  would  have been enacted even if such
 invalid provisions had not been included herein.
   § 3. This act shall take effect immediately  provided,  however,  that
 the  applicable effective date of Parts A through P of this act shall be
 as specifically set forth in the last section of such Parts.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8309--A
 
                             I N  S E N A T E
 
                             January 17, 2024
                                ___________
 
 A  BUDGET  BILL,  submitted by the Governor pursuant to article seven of
   the Constitution -- read twice and ordered printed, and  when  printed
   to  be  committed to the Committee on Finance -- 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 permanently 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
   relating to certain transactions and related information and  relating
   to  the  voluntary compliance initiative, in relation to extending the
   effectiveness thereof (Part B); to amend the tax law, in  relation  to
   making  technical corrections to the metropolitan commuter transporta-
   tion 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  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  amend  part  U of chapter 61 of the laws of 2011 amending the real
   property tax law and other laws relating to establishing standards for
   electronic real property tax administration, allowing  the  department
   of  taxation  and  finance  to  use  electronic communication means to
   furnish tax notices and other documents, mandatory  electronic  filing
   of  tax documents, debit cards issued for tax refunds, improving sales
   tax compliance, in relation to the effectiveness thereof (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 sold to a related person; and to amend the executive law,
   in relation to tax expenditure reporting by the division of the budget
   (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 multiple residence law, the multiple dwelling law,  and  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD12674-02-4
 S. 8309--A                          2
 
   tax  law,  in  relation  to  short-term  residential rental of private
   dwellings in certain municipalities (Part K); to amend the tax law, in
   relation to the imposition of taxes on the sale of cannabis (Part  L);
   intentionally omitted (Part M); to amend the real property tax law, in
   relation  to  requiring excess proceeds from a tax foreclosure sale to
   be returned to the former owner, delinquent  tax  interest  rates  and
   establishing  a  homeowner  bill  of  rights;  and to amend the social
   services law, in relation to establishing senior, disabled, and veter-
   an homeowner real property tax assistance programs (Part N); to  amend
   the  racing, pari-mutuel wagering and breeding law, in relation to the
   utilization of funds in the Catskill and the Capital off-track betting
   corporations' capital acquisition funds (Part O); to amend the racing,
   pari-mutuel wagering and breeding law, in  relation  to  licenses  for
   simulcast  facilities,  sums relating to track simulcast, simulcast of
   out-of-state thoroughbred races, simulcasting of races run by  out-of-
   state  harness tracks and distributions of wagers; to amend chapter 59
   of the laws of 2023 amending  the  racing,  pari-mutuel  wagering  and
   breeding law and other laws relating to simulcasting; to amend chapter
   59  of  the laws of 2023 amending the racing, pari-mutuel wagering and
   breeding law and other laws relating to simulcasting and  the  imposi-
   tion  of  certain  taxes,  in relation to extending certain provisions
   thereof; and to amend the racing, pari-mutuel  wagering  and  breeding
   law,  in relation to extending certain provisions thereof (Part P); to
   amend the racing, pari-mutuel wagering and breeding law,  in  relation
   to  allowing  season-long proposition bets and future award winners as
   authorized bets (Part Q); to amend the  racing,  pari-mutuel  wagering
   and  breeding  law,  in  relation to authorizing one percent of mobile
   sports tax revenue be used for problem gambling (Part R); to amend the
   tax law and the administrative code  of  the  city  of  New  York,  in
   relation  to  treatment  of  gains from qualified opportunity zones in
   calculating taxable income (Part S); to  repeal  subdivision  (jj)  of
   section  1115  of  the  tax law relating to sales and compensating use
   taxes imposed with respect to vessels; and to repeal subdivision 13 of
   section 1118 of the tax law relating to  sales  and  compensating  use
   taxes  imposed with respect to vessels (Part T); to amend the tax law,
   in relation to the imposition of sales and compensating use taxes with
   respect to certain aircraft; and to repeal paragraph 21-a of  subdivi-
   sion (a) of section 1115 of the tax law, relating thereto (Part U); to
   amend the tax law, in relation to the taxation of vapor products (Part
   V); to repeal section 490 of the tax law relating to the excise tax on
   medical  cannabis; and to repeal section 89-h of the state finance law
   relating to the medical cannabis trust fund (Part W); to amend the tax
   law, in relation to residential solar tax credits (Part X);  to  amend
   the  tax  law,  in  relation  to geothermal energy systems tax credits
   (Part Y); to amend the tax law, in relation to  establishing  a  sales
   tax  exemption  for  residential energy storage (Part Z); to amend the
   tax law, in relation to  the  eligibility  criteria  for  the  digital
   gaming  tax  credit  (Part  AA);  to amend the tax law, in relation to
   exempting certain car-sharing organizations from the  special  supple-
   mental tax on passenger car rentals outside of the metropolitan commu-
   ter  transportation  district  (Part  BB);  to  amend  the tax law, in
   relation to tax credits for volunteer firefighters and volunteer ambu-
   lance workers (Part CC); to amend the tax law, in relation to  adjust-
   ing  certain  income  tax  rates  (Part  DD); to amend the tax law, in
   relation to providing a payroll tax credit for compensation  of  jour-
   nalists; and to provide for the repeal of such provisions upon expira-
 S. 8309--A                          3
 
   tion  thereof (Part EE); to amend the tax law, in relation to creating
   a work opportunity tax credit; and providing for the  repeal  of  such
   provisions upon expiration thereof (Part FF); to amend the tax law, in
   relation  to  tax on sales of  motor  fuel and petroleum  products and
   to make conforming changes; to amend the tax law, in relation  to  the
   definition  of  qualified  rehabilitation expenditures for purposes of
   the tax credit for rehabilitation of historic  properties;  to  repeal
   paragraph  3  of subdivision (f) and paragraph 4 of subdivision (g) of
   section 301-a of the tax law relating to manufacturing  gallonage  for
   purposes  of  the  imposition  of certain  taxes;  to  repeal subdivi-
   sions  (i),  (j),  and (l) of section 301-c of the tax law relating to
   reimbursement;  to  repeal  section 301-d of the tax law relating to a
   utility credit or reimbursement; to repeal  subdivision (f) of section
   301-e of the tax law relating  to  an  aviation  fuel  business  which
   services  four  or  more cities; to  repeal subparagraph (xi) of para-
   graph 3 of subdivision (c) of section 1105 of the tax law relating  to
   services  rendered  with  respect  to  certain property; and to repeal
   paragraph 9 of subdivision (a) of section 1115   of  the    tax    law
   relating    to  fuel sold to an airline for use in its airplanes (Part
   GG); to amend the tax law, in relation to a  New  York  state  working
   families  tax  credit  (Part HH); to amend the tax law, in relation to
   increasing the franchise tax on businesses  for  certain  years  (Part
   II);  and  to amend the tax law, in relation to extending the authori-
   zation of the real property tax relief credit (Part JJ)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  This  act enacts into law major components of legislation
 which are necessary to implement the state fiscal plan for the 2024-2025
 state fiscal year. Each component is  wholly  contained  within  a  Part
 identified as Parts A through JJ. The effective date for each particular
 provision contained within such Part is set forth in the last section of
 such  Part.    Any  provision  in  any  section contained within a Part,
 including the effective date of the Part, which makes a reference  to  a
 section  "of  this  act",  when  used in connection with that particular
 component, shall be deemed  to  mean  and  refer  to  the  corresponding
 section of the Part in which it is found. Section three of this act sets
 forth the general effective date of this act.
 
                                  PART A
 
   Section  1.  Paragraph  2  of subsection (g) of section 615 of the tax
 law, as amended by section 1 of part Q of chapter  59  of  the  laws  of
 2019, is amended to read as follows:
   (2) With respect to an individual whose New York adjusted gross income
 is over ten million dollars, the New York itemized deduction shall be an
 amount  equal  to  twenty-five  percent  of  any charitable contribution
 deduction allowed under section one  hundred  seventy  of  the  internal
 revenue  code  for  taxable  years beginning after two thousand nine and
 ending before two thousand [twenty-five] THIRTY.
   § 2. Paragraph 2 of subdivision (g) of section 11-1715 of the adminis-
 trative code of the city of New York, as amended by section 2 of part  Q
 of chapter 59 of the laws of 2019, is amended to read as follows:
 S. 8309--A                          4
 
   (2) With respect to an individual whose New York adjusted gross income
 is over ten million dollars, the New York itemized deduction shall be an
 amount  equal  to  twenty-five  percent  of  any charitable contribution
 deduction allowed under section one  hundred  seventy  of  the  internal
 revenue  code  for  taxable  years beginning after two thousand nine and
 ending before two thousand [twenty-five] THIRTY.
   § 3. This act shall take effect immediately.
 
                                  PART B
 
   Section 1. Section 12 of part N of chapter 61 of  the  laws  of  2005,
 amending the tax law relating to certain transactions and related infor-
 mation  and  relating to the voluntary compliance initiative, as amended
 by section 1 of part O of chapter 59 of the laws of 2019, is amended  to
 read as follows:
   §  12. This act shall take effect immediately; provided, however, that
 (i) section one of this act shall apply  to  all  disclosure  statements
 described  in  paragraph  1  of subdivision (a) of section 25 of the tax
 law, as added by section one of this act, that were required to be filed
 with the internal revenue service at any time with  respect  to  "listed
 transactions"  as  described in such paragraph 1, and shall apply to all
 disclosure statements described in paragraph 1  of  subdivision  (a)  of
 section  25  of  the  tax law, as added by section one of this act, that
 were required to be filed with the internal revenue service with respect
 to "reportable transactions" as described in  such  paragraph  1,  other
 than  "listed transactions", in which a taxpayer participated during any
 taxable year for which the statute of limitations for assessment has not
 expired as of the date this act shall take effect, and  shall  apply  to
 returns or statements described in such paragraph 1 required to be filed
 by  taxpayers  (or  persons  as  described  in  such paragraph) with the
 commissioner of taxation and finance on or after the sixtieth day  after
 this act shall have become a law; and
   (ii)  sections  two  through  four  and seven through nine of this act
 shall apply to any tax liability for which the statute of limitations on
 assessment has not expired as of the date this act  shall  take  effect;
 and
   (iii)  provided,  further,  that  the  provisions  of this act, except
 section five of this act, shall expire and be deemed  repealed  July  1,
 [2024] 2029; provided, that, such expiration and repeal shall not affect
 any requirement imposed pursuant to this act.
   § 2. This act shall take effect immediately.
 
                                  PART C
 
   Section  1.  The opening paragraph of paragraph 2 of subsection (a) of
 section 801 of the tax law, as amended by section 1 of part N of chapter
 59 of the laws of 2012, is amended to read as follows:
   (A) For individuals, the tax is  imposed  at  a  rate  of  thirty-four
 hundredths  (.34)  percent  of  the net earnings from self-employment of
 individuals that are attributable to the MCTD, IN THE COUNTIES OF DUTCH-
 ESS, NASSAU, ORANGE, PUTNAM, ROCKLAND, SUFFOLK, AND WESTCHESTER, if such
 earnings attributable to the MCTD exceed fifty thousand dollars for  the
 tax year.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2024.
 S. 8309--A                          5
 
                                  PART D
 
   Section 1. Paragraph 2 of subsection (c) and paragraph 4 of subsection
 (d)  of  section  689  of  the tax law, paragraph 2 of subsection (c) as
 amended by chapter 40 of the laws of 1964 and paragraph 4 of  subsection
 (d) as amended by chapter 28 of the laws of 1987, are amended to read as
 follows:
   (2)  the  taxpayer  has not previously filed with the tax commission a
 timely petition under subsection (b) OF THIS SECTION for the same  taxa-
 ble year unless the petition under this subsection relates to a separate
 claim  for  credit  or  refund  properly  filed  under subsection (f) of
 section six hundred eighty-seven OF THIS PART OR RELATES TO A REFUND  OR
 CREDIT FIRST CLAIMED ON AN AMENDED RETURN FOR THE TAXABLE YEAR, and
   (4)  Restriction  on further notices of deficiency. -- If the taxpayer
 files a petition with the tax commission under this section,  no  notice
 of  deficiency  under  section  six  hundred eighty-one OF THIS PART may
 thereafter be issued by the tax commission for the same  [taxable  year]
 TAX  RETURN,  except  in  case  of  fraud or with respect to a change or
 correction required to be reported under section six hundred  fifty-nine
 OF THIS ARTICLE.
   §  2.  Paragraph 2 of subsection (c) and paragraph 4 of subsection (d)
 of section 1089 of the tax law, paragraph 2 of subsection (c)  as  added
 by  chapter 188 of the laws of 1964 and paragraph 4 of subsection (d) as
 amended by chapter 817 of the laws of  1987,  are  amended  to  read  as
 follows:
   (2)  the  taxpayer  has not previously filed with the tax commission a
 timely petition under subsection (b) OF THIS SECTION for the same  taxa-
 ble year unless the petition under this subsection relates to a separate
 claim  for  credit  or  refund  properly  filed  under subsection (f) of
 section one thousand eighty-seven OF THIS ARTICLE OR RELATES TO A REFUND
 OR CREDIT FIRST CLAIMED ON AN AMENDED RETURN FOR THE TAXABLE YEAR, and
   (4) Restriction on further notices of  deficiency.---If  the  taxpayer
 files  a  petition with the tax commission under this section, no notice
 of deficiency under section one thousand eighty-one OF THIS ARTICLE  may
 thereafter  be  issued by the tax commission for the same [taxable year]
 TAX RETURN, except in case of fraud or with respect to  an  increase  or
 decrease  in federal taxable income or federal alternative minimum taxa-
 ble income or federal tax or a federal change or correction or renegoti-
 ation, or computation or recomputation of tax, which is treated  in  the
 same  manner as if it were a deficiency for federal income tax purposes,
 required to be reported under subdivision three of section  two  hundred
 eleven[,  or  under section two hundred nineteen-bb or under section two
 hundred nineteen-zz] OF THIS CHAPTER.
   § 3. This act shall take effect immediately and apply to taxable years
 beginning on or after January 1, 2024.
 
                                  PART E
 
   Section 1. The executive law is amended by adding a new section  845-e
 to read as follows:
   §  845-E.  COMMERCIAL SECURITY TAX CREDIT PROGRAM. 1. DEFINITIONS. FOR
 THE PURPOSES OF THIS SECTION:
   (A) "CERTIFICATE OF TAX CREDIT" MEANS THE DOCUMENT ISSUED TO  A  BUSI-
 NESS  ENTITY  BY  THE  DIVISION AFTER THE DIVISION HAS VERIFIED THAT THE
 BUSINESS ENTITY HAS MET ALL APPLICABLE ELIGIBILITY CRITERIA IN  SUBDIVI-
 SION TWO OF THIS SECTION. THE CERTIFICATE SHALL SPECIFY THE EXACT AMOUNT
 S. 8309--A                          6
 
 OF  THE  TAX CREDIT UNDER THIS SECTION THAT A BUSINESS ENTITY MAY CLAIM,
 PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, AND OTHER  INFORMATION  AS
 REQUIRED BY THE DEPARTMENT OF TAXATION AND FINANCE.
   (B)  "QUALIFIED  BUSINESS"  MEANS A BUSINESS WITH ONE HUNDRED OR FEWER
 TOTAL EMPLOYEES THAT OPERATES  ONE  OR  MORE  PHYSICAL  RETAIL  BUSINESS
 LOCATIONS OPEN TO THE PUBLIC IN NEW YORK STATE THAT INCURS COSTS RELATED
 TO  PROTECTION  AGAINST  RETAIL  THEFT  OF  GOODS  THROUGH  RETAIL THEFT
 PREVENTION MEASURES.
   (C) "QUALIFIED RETAIL THEFT PREVENTION  MEASURE  EXPENSES"  MEANS  ANY
 COMBINATION OF RETAIL THEFT PREVENTION MEASURE COSTS PAID OR INCURRED BY
 A  QUALIFIED  BUSINESS  DURING THE TAXABLE YEAR THAT CUMULATIVELY EXCEED
 TWELVE THOUSAND DOLLARS FOR EACH NEW YORK RETAIL LOCATION.
   (D) "RETAIL THEFT PREVENTION MEASURE" MEANS (I) THE  USE  OF  SECURITY
 OFFICERS  AS DEFINED IN PARAGRAPH (E) OF THIS SUBDIVISION, (II) SECURITY
 CAMERAS, (III) PERIMETER SECURITY LIGHTING, (IV)  INTERIOR  OR  EXTERIOR
 LOCKING  OR  HARDENING  MEASURES, (V) ALARM SYSTEMS, (VI) ACCESS CONTROL
 SYSTEMS, OR (VII) OTHER APPROPRIATE ANTI-THEFT DEVICES AS DETERMINED  BY
 THE DIVISION TO BE ELIGIBLE UNDER THIS SECTION.
   (E)  "SECURITY  OFFICERS"  MEANS  SECURITY  OFFICERS, REGISTERED UNDER
 ARTICLE SEVEN-A OF THE GENERAL BUSINESS LAW, RESPONSIBLE FOR THE SECURI-
 TY AND THEFT  DETERRENCE  IN  A  QUALIFIED  BUSINESS,  WHETHER  EMPLOYED
 DIRECTLY BY SUCH BUSINESS OR INDIRECTLY THROUGH A CONTRACTOR.
   2.  ELIGIBILITY  CRITERIA.  TO  BE ELIGIBLE FOR A TAX CREDIT UNDER THE
 COMMERCIAL SECURITY TAX CREDIT PROGRAM, AN ELIGIBLE BUSINESS MUST:
   (A) BE A QUALIFIED BUSINESS REQUIRED TO FILE A TAX RETURN PURSUANT  TO
 ARTICLES NINE, NINE-A OR TWENTY-TWO OF THE TAX LAW;
   (B)  HAVE  QUALIFIED  RETAIL  THEFT  PREVENTION  MEASURE EXPENSES THAT
 EXCEED TWELVE THOUSAND DOLLARS FOR EACH NEW YORK RETAIL LOCATION  DURING
 THE TAXABLE YEAR;
   (C)  PROVIDE  A  CERTIFICATION  IN A MANNER AND FORM PRESCRIBED BY THE
 COMMISSIONER THAT THE BUSINESS ENTITY PARTICIPATES IN A COMMUNITY  ANTI-
 THEFT  PARTNERSHIP AS ESTABLISHED BY THE DIVISION BETWEEN BUSINESSES AND
 RELEVANT LOCAL LAW ENFORCEMENT AGENCIES; AND
   (D) MAY NOT OWE PAST DUE STATE TAXES OR LOCAL  PROPERTY  TAXES  UNLESS
 THE  BUSINESS  ENTITY  IS MAKING PAYMENTS AND COMPLYING WITH AN APPROVED
 BINDING PAYMENT AGREEMENT ENTERED INTO WITH THE TAXING AUTHORITY.
   3. APPLICATION AND APPROVAL PROCESS. (A) A BUSINESS ENTITY MUST SUBMIT
 A COMPLETE APPLICATION AS PRESCRIBED  BY  THE  COMMISSIONER  BY  OCTOBER
 THIRTY-FIRST OF EACH YEAR.
   (B)  THE COMMISSIONER SHALL ESTABLISH PROCEDURES FOR BUSINESS ENTITIES
 TO SUBMIT APPLICATIONS. AS PART OF THE APPLICATION, EACH BUSINESS ENTITY
 MUST:
   (I) PROVIDE EVIDENCE OF ELIGIBILITY IN A FORM AND MANNER PRESCRIBED BY
 THE COMMISSIONER;
   (II) AGREE TO ALLOW THE DEPARTMENT OF TAXATION AND  FINANCE  TO  SHARE
 THE  BUSINESS  ENTITY'S  TAX INFORMATION WITH THE DIVISION. HOWEVER, ANY
 INFORMATION SHARED AS A RESULT OF THIS PROGRAM SHALL  NOT  BE  AVAILABLE
 FOR  DISCLOSURE OR INSPECTION UNDER THE STATE FREEDOM OF INFORMATION LAW
 PURSUANT TO ARTICLE SIX OF THE PUBLIC OFFICERS LAW;
   (III) ALLOW THE DIVISION AND ITS AGENTS ACCESS TO ANY  AND  ALL  BOOKS
 AND RECORDS THE DIVISION MAY REQUIRE TO CONFIRM ELIGIBILITY; AND
   (IV) AGREE TO PROVIDE ANY ADDITIONAL INFORMATION REQUIRED BY THE DIVI-
 SION RELEVANT TO THIS SECTION.
   4.  CERTIFICATE  OF  TAX  CREDIT.  AFTER REVIEWING A BUSINESS ENTITY'S
 COMPLETED FINAL APPLICATION AND DETERMINING THAT A BUSINESS ENTITY MEETS
 THE ELIGIBILITY CRITERIA AS SET FORTH IN THIS SECTION, THE DIVISION  MAY
 S. 8309--A                          7
 
 ISSUE  TO THAT BUSINESS ENTITY A CERTIFICATE OF TAX CREDIT. ALL APPLICA-
 TIONS WILL BE PROCESSED BY THE DIVISION IN THE ORDER THEY  ARE  RECEIVED
 AND  CERTIFICATES  OF  TAX  CREDIT MAY BE ISSUED IN AMOUNTS THAT, IN THE
 AGGREGATE,  DO  NOT  EXCEED  THE  ANNUAL CAP AS SET FORTH IN SUBDIVISION
 SEVEN OF THIS SECTION.
   5. COMMERCIAL SECURITY TAX CREDIT. (A) FOR TAXABLE YEARS BEGINNING  ON
 OR  AFTER  JANUARY  FIRST,  TWO  THOUSAND TWENTY-FOUR AND BEFORE JANUARY
 FIRST, TWO THOUSAND TWENTY-SIX, A  BUSINESS  ENTITY  IN  THE  COMMERCIAL
 SECURITY  TAX  CREDIT PROGRAM THAT MEETS THE ELIGIBILITY REQUIREMENTS OF
 SUBDIVISION TWO OF THIS SECTION MAY BE ELIGIBLE TO CLAIM A CREDIT  EQUAL
 TO THREE THOUSAND DOLLARS FOR EACH RETAIL LOCATION OF THE BUSINESS ENTI-
 TY LOCATED IN NEW YORK STATE.
   (B)  A  BUSINESS  ENTITY  MAY CLAIM THE TAX CREDIT IN THE TAXABLE YEAR
 THAT BEGINS IN THE YEAR FOR WHICH IT WAS ALLOCATED A CREDIT BY THE DIVI-
 SION UNDER THIS SECTION.
   (C) THE CREDIT SHALL BE ALLOWED AS  PROVIDED  IN  SECTION  FORTY-NINE,
 SECTION  ONE  HUNDRED  EIGHTY-SEVEN-R,  SUBDIVISION SIXTY OF SECTION TWO
 HUNDRED TEN-B AND SUBSECTION (PPP) OF SECTION SIX HUNDRED SIX OF THE TAX
 LAW.
   (D) THE COMMISSIONER SHALL, IN CONSULTATION  WITH  THE  DEPARTMENT  OF
 TAXATION  AND FINANCE, DEVELOP A CERTIFICATE OF TAX CREDIT THAT SHALL BE
 ISSUED BY THE COMMISSIONER TO ELIGIBLE BUSINESSES.
   (E) THE COMMISSIONER SHALL SOLELY DETERMINE  THE  ELIGIBILITY  OF  ANY
 APPLICANT APPLYING FOR ENTRY INTO THE PROGRAM AND SHALL REMOVE ANY BUSI-
 NESS ENTITY FROM THE PROGRAM FOR FAILING TO MEET ANY OF THE REQUIREMENTS
 SET  FORTH  IN SUBDIVISION TWO AND SUBDIVISION THREE OF THIS SECTION. IN
 THE EVENT A BUSINESS ENTITY IS REMOVED FROM THE  PROGRAM,  THE  DIVISION
 SHALL NOTIFY THE DEPARTMENT OF TAXATION AND FINANCE OF SUCH REMOVAL.
   6. MAINTENANCE OF RECORDS. EACH ELIGIBLE BUSINESS PARTICIPATING IN THE
 PROGRAM  SHALL  KEEP  ALL  RELEVANT  RECORDS  FOR  THE DURATION OF THEIR
 PROGRAM PARTICIPATION FOR AT LEAST THREE YEARS.
   7. CAP ON TAX CREDIT. THE  TOTAL  AMOUNT  OF  TAX  CREDITS  LISTED  ON
 CERTIFICATES  OF  TAX  CREDIT  ISSUED  BY  THE DIVISION PURSUANT TO THIS
 SECTION MAY NOT EXCEED FIVE MILLION DOLLARS PER CALENDAR YEAR.
   § 2. The tax law is amended by adding a new  section  49  to  read  as
 follows:
   §  49.  COMMERCIAL  SECURITY TAX CREDIT.  (A) ALLOWANCE OF CREDIT. FOR
 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-
 FOUR  AND  BEFORE  JANUARY  FIRST,  TWO  THOUSAND TWENTY-SIX, A TAXPAYER
 REQUIRED TO FILE A RETURN PURSUANT TO ARTICLES NINE, NINE-A  OR  TWENTY-
 TWO OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT
 TO  THE  PROVISIONS  REFERENCED  IN SUBDIVISION (F) OF THIS SECTION. THE
 AMOUNT OF THE CREDIT IS EQUAL  TO  THE  AMOUNT  DETERMINED  PURSUANT  TO
 SECTION  EIGHT  HUNDRED  FORTY-FIVE-E  OF  THE EXECUTIVE LAW. NO COST OR
 EXPENSE PAID OR INCURRED BY THE TAXPAYER THAT IS INCLUDED AS PART OF THE
 CALCULATION OF THIS CREDIT SHALL BE THE BASIS OF ANY  OTHER  TAX  CREDIT
 ALLOWED UNDER THIS CHAPTER.
   (B) TO BE ELIGIBLE FOR THE COMMERCIAL SECURITY TAX CREDIT, THE TAXPAY-
 ER SHALL HAVE BEEN ISSUED A CERTIFICATE OF TAX CREDIT BY THE DIVISION OF
 CRIMINAL JUSTICE SERVICES PURSUANT TO SECTION EIGHT HUNDRED FORTY-FIVE-E
 OF  THE  EXECUTIVE  LAW, WHICH CERTIFICATE SHALL SET FORTH THE AMOUNT OF
 THE CREDIT THAT MAY BE CLAIMED FOR THE TAXABLE YEAR. THE TAXPAYER  SHALL
 BE  ALLOWED  TO  CLAIM  ONLY THE AMOUNT LISTED ON THE CERTIFICATE OF TAX
 CREDIT FOR THE TAXABLE YEAR. A TAXPAYER THAT IS A PARTNER IN A  PARTNER-
 SHIP, MEMBER OF A LIMITED LIABILITY COMPANY OR SHAREHOLDER IN A SUBCHAP-
 TER S CORPORATION THAT HAS RECEIVED A CERTIFICATE OF TAX CREDIT SHALL BE
 S. 8309--A                          8
 
 ALLOWED  ITS  PRO  RATA  SHARE  OF THE CREDIT EARNED BY THE PARTNERSHIP,
 LIMITED LIABILITY COMPANY OR SUBCHAPTER S CORPORATION.
   (C)  TAX  RETURN REQUIREMENT. THE TAXPAYER SHALL BE REQUIRED TO ATTACH
 TO ITS TAX RETURN IN THE FORM PRESCRIBED BY THE COMMISSIONER,  PROOF  OF
 RECEIPT OF ITS CERTIFICATE OF TAX CREDIT ISSUED BY THE DIVISION OF CRIM-
 INAL JUSTICE SERVICES.
   (D)  INFORMATION  SHARING. NOTWITHSTANDING ANY PROVISION OF THIS CHAP-
 TER, EMPLOYEES OF THE DIVISION OF  CRIMINAL  JUSTICE  SERVICES  AND  THE
 DEPARTMENT SHALL BE ALLOWED AND ARE DIRECTED TO SHARE AND EXCHANGE:
   (1)  INFORMATION  DERIVED FROM TAX RETURNS OR REPORTS THAT IS RELEVANT
 TO A TAXPAYER'S ELIGIBILITY TO PARTICIPATE IN  THE  COMMERCIAL  SECURITY
 TAX CREDIT PROGRAM;
   (2)  INFORMATION  REGARDING THE CREDIT APPLIED FOR, ALLOWED OR CLAIMED
 PURSUANT TO THIS SECTION AND TAXPAYERS THAT ARE APPLYING FOR THE COMMER-
 CIAL SECURITY TAX CREDIT PROGRAM OR THAT ARE CLAIMING SUCH CREDIT; AND
   (3) INFORMATION CONTAINED  IN  OR  DERIVED  FROM  CREDIT  CLAIM  FORMS
 SUBMITTED  TO  THE  DEPARTMENT  AND  APPLICATIONS FOR ADMISSION INTO THE
 COMMERCIAL  SECURITY  TAX  CREDIT  PROGRAM.  ALL  INFORMATION  EXCHANGED
 BETWEEN  THE  DEPARTMENT  AND  THE DIVISION OF CRIMINAL JUSTICE SERVICES
 SHALL NOT BE SUBJECT TO DISCLOSURE OR INSPECTION UNDER THE STATE'S FREE-
 DOM OF INFORMATION LAW.
   (E) CREDIT RECAPTURE. IF A CERTIFICATE OF TAX  CREDIT  ISSUED  BY  THE
 DIVISION  OF  CRIMINAL  JUSTICE  SERVICES  UNDER  SECTION  EIGHT HUNDRED
 FORTY-FIVE-E OF THE EXECUTIVE LAW IS REVOKED BY THE DIVISION, THE AMOUNT
 OF CREDIT DESCRIBED IN THIS SECTION AND CLAIMED BY THE TAXPAYER PRIOR TO
 SUCH REVOCATION SHALL BE ADDED BACK TO TAX  IN  THE  TAXABLE  YEAR  SUCH
 REVOCATION BECOMES FINAL.
   (F)  CROSS  REFERENCES.  FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   (1) ARTICLE 9; SECTION 187-R;
   (2) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 60;
   (3) ARTICLE 22: SECTION 606, SUBDIVISION (PPP).
   § 3. The tax law is amended by adding a new section 187-r to  read  as
 follows:
   §  187-R.  COMMERCIAL  SECURITY TAX CREDIT. 1.  ALLOWANCE OF CREDIT. A
 TAXPAYER SHALL BE ALLOWED A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED  IN
 SECTION  FORTY-NINE  OF  THIS  CHAPTER,  AGAINST THE TAX IMPOSED BY THIS
 ARTICLE.
   2. APPLICATION OF CREDIT. IN NO EVENT  SHALL  THE  CREDIT  UNDER  THIS
 SECTION BE ALLOWED IN AN AMOUNT THAT WILL REDUCE THE TAX PAYABLE TO LESS
 THAN  THE  APPLICABLE  MINIMUM  TAX FIXED BY SECTION ONE HUNDRED EIGHTY-
 THREE OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE UNDER
 THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO  SUCH  AMOUNT,  ANY
 AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
 AN  OVERPAYMENT  OF TAX TO BE REFUNDED IN ACCORDANCE WITH THE PROVISIONS
 OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER.  PROVIDED,  HOWEVER,
 THE PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
 THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   §  4. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 60 to read as follows:
   60. COMMERCIAL SECURITY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAY-
 ER SHALL BE ALLOWED A CREDIT, TO BE  COMPUTED  AS  PROVIDED  IN  SECTION
 FORTY-NINE OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY THIS ARTICLE.
   (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR THE TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 S. 8309--A                          9
 
 SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
 IT ALLOWABLE UNDER THIS SUBDIVISION FOR THE TAXABLE YEAR REDUCES THE TAX
 TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE  FIXED
 DOLLAR  MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
 TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED IN ACCORDANCE WITH  THE  PROVISIONS  OF  SECTION  ONE  THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
 NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
   §  5. Section 606 of the tax law is amended by adding a new subsection
 (ppp) to read as follows:
   (PPP) COMMERCIAL SECURITY TAX  CREDIT.  (1)  ALLOWANCE  OF  CREDIT.  A
 TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
 SECTION FORTY-NINE OF THIS CHAPTER, AGAINST  THE  TAX  IMPOSED  BY  THIS
 ARTICLE.
   (2)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
 THIS SUBSECTION FOR THE TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
 YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX  HUNDRED
 EIGHTY-SIX  OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL BE
 PAID THEREON.
   § 6. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by  adding  a new clause (li) to read as
 follows:
 (LI) COMMERCIAL SECURITY TAX         AMOUNT OF CREDIT UNDER
 CREDIT UNDER SUBSECTION (PPP)        SUBDIVISION SIXTY OF
                                      SECTION TWO HUNDRED TEN-B
   § 7. This act shall take effect immediately.
 
                                  PART F
 
   Section 1.  Intentionally omitted.
   § 2.  Intentionally omitted.
   § 3.  Intentionally omitted.
   § 4. Intentionally omitted.
   § 5. Subdivisions (a), (b) and (d) of section 23 of part U of  chapter
 61  of  the  laws  of 2011, amending the real property tax law and other
 laws relating to  establishing standards   for electronic  tax  adminis-
 tration,  subdivisions  (a) and (d) as amended by section 5 of part A of
 chapter 59 of the laws of 2019 and subdivision (b) as amended by section
 5 of part G of chapter 60 of the laws of 2016, are amended  to  read  as
 follows:
   (a)  the amendments to section 29 of the tax law made by section thir-
 teen of this act shall apply to tax documents filed or  required  to  be
 filed  on  or  after  the  sixtieth  day after which this act shall have
 become a law and shall expire and be deemed repealed December 31, [2024]
 2029, provided however that the amendments to paragraph 4 of subdivision
 (a) of section 29 of the tax law and paragraph 2 of subdivision  (e)  of
 section  29  of  the  tax  law made by section thirteen of this act with
 regard to individual taxpayers shall take effect September 15, 2011  but
 only  if  the  commissioner  of taxation and finance has reported in the
 report required by section seventeen-b of this act that  the  percentage
 of  individual  taxpayers  electronically  filing  their 2010 income tax
 returns is less than eighty-five percent; provided that the commissioner
 of taxation and finance  shall  notify  the  legislative  bill  drafting
 commission  of the date of the issuance of such report in order that the
 S. 8309--A                         10
 
 commission may maintain an accurate and timely effective  data  base  of
 the official text of the laws of the state of New York in furtherance of
 effectuating  the  provisions  of  section 44 of the legislative law and
 section 70-b of the public officers law;
   (b)  sections  fourteen,  fifteen,  sixteen  and seventeen of this act
 shall take effect September 15, 2011 but only  if  the  commissioner  of
 taxation  and  finance  has  reported  in the report required by section
 seventeen-b of this act that  the  percentage  of  individual  taxpayers
 electronically  filing their 2010 income tax returns is less than eight-
 y-five percent; AND
   (d) sections fourteen-b, fifteen-b, sixteen-a and seventeen-a of  this
 act shall take effect January 1, [2025] 2030 but only if the commission-
 er  of  taxation  and  finance  has  reported  in the report required by
 section seventeen-b of  this  act  that  the  percentage  of  individual
 taxpayers  electronically  filing  their 2010 income tax returns is less
 than eighty-five percent; and
   § 6. This act shall take effect immediately.
 
                                  PART G
 
   Section 1.  Subdivision (e) of section 23 of part U of chapter  61  of
 the  laws  of  2011,  amending  the real property tax law and other laws
 relating to establishing standards  for  electronic  real  property  tax
 administration,  allowing  the department of taxation and finance to use
 electronic communication means to furnish tax notices  and  other  docu-
 ments,  mandatory electronic filing of tax documents, debit cards issued
 for tax refunds, improving sales tax compliance, as amended by section 1
 of part S of chapter 59 of the laws of  2019,  is  amended  to  read  as
 follows:
   (e)  sections twenty-one and twenty-one-a of this act shall expire and
 be deemed repealed December 31, [2024] 2029.
   § 2. This act shall take effect immediately.
 
                                  PART H
 
   Section 1.  Section 1136 of the tax law is amended  by  adding  a  new
 subdivision (d-1) to read as follows:
   (D-1)(1) NOTWITHSTANDING SUBDIVISION (D) OF THIS SECTION, A RETURN MAY
 BE  AMENDED  WHERE  SUCH  AMENDMENT WOULD NOT RESULT IN THE REDUCTION OR
 ELIMINATION OF A PAST-DUE TAX LIABILITY, AS  SUCH  TERM  IS  DEFINED  IN
 SECTION  ONE  HUNDRED SEVENTY-ONE-V OF THIS CHAPTER.  PROVIDED, HOWEVER,
 THAT A PERSON REQUIRED TO COLLECT TAX,  AS  DEFINED  IN  SECTION  ELEVEN
 HUNDRED  THIRTY-ONE  OF THIS PART, MAY AMEND A RETURN WITHIN ONE HUNDRED
 EIGHTY DAYS OF THE DATE SUCH RETURN WAS DUE IF  THE  PAST-DUE  LIABILITY
 WAS SELF-ASSESSED AND REPORTED BY SUCH PERSON.
   (2)  WHERE  THERE IS NO SUCH PAST-DUE TAX LIABILITY, AN AMENDED RETURN
 THAT WOULD RESULT IN THE REDUCTION OR ELIMINATION OF TAX  DUE  SHALL  BE
 DEEMED  A  CLAIM  FOR CREDIT OR REFUND AND MUST BE FILED WITHIN THE TIME
 REQUIRED FOR FILING A CLAIM FOR CREDIT OR REFUND  UNDER  SECTION  ELEVEN
 HUNDRED  THIRTY-NINE OF THIS PART AND OTHERWISE MEET THE REQUIREMENTS OF
 SUCH SECTION.
   (3) WHERE THE COMMISSIONER HAS DETERMINED THE AMOUNT OF TAX DUE PURSU-
 ANT TO PARAGRAPH ONE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED  THIR-
 TY-EIGHT  OF  THIS  PART,  AN  ORIGINAL  RETURN  MAY BE FILED WITHIN ONE
 HUNDRED EIGHTY DAYS AFTER  MAILING  OF  NOTICE  OF  SUCH  DETERMINATION.
 PROVIDED,  HOWEVER,  THAT  NOTHING  IN  THIS  PARAGRAPH SHALL AFFECT ANY
 S. 8309--A                         11
 
 PENALTY OR INTEREST THAT MAY HAVE ACCRUED FOR SUCH TAX PERIOD ON ACCOUNT
 OF FAILURE TO TIMELY FILE THE ORIGINAL RETURN.
   (4)  AN ASSESSMENT OF TAX, PENALTY AND INTEREST, INCLUDING RECOVERY OF
 A PREVIOUSLY PAID REFUND, ATTRIBUTABLE TO A CHANGE OR  CORRECTION  ON  A
 RETURN,  MAY BE MADE AT ANY TIME WITHIN THREE YEARS AFTER SUCH RETURN IS
 FILED.
   § 2. Subdivision (a) of section 1145 of the  tax  law  is  amended  by
 adding a new paragraph 8 to read as follows:
   (8)  NOTWITHSTANDING  ANY  OTHER PROVISION OF THIS ARTICLE, ANY PERSON
 WHO WILLFULLY FILES OR AMENDS A RETURN THAT CONTAINS  FALSE  INFORMATION
 TO  REDUCE OR ELIMINATE A LIABILITY SHALL BE SUBJECT TO A PENALTY NOT TO
 EXCEED ONE THOUSAND DOLLARS PER RETURN. THIS PENALTY SHALL BE  IN  ADDI-
 TION TO ANY OTHER PENALTY PROVIDED BY LAW.
   §  3.  The  commissioner  of taxation and finance shall be required to
 provide notice to persons required to collect tax of the amendments made
 by sections one and two of this act no later than September 1, 2024.
   § 4. This act shall take effect immediately,  provided,  however,  the
 amendments  made by section one of this act shall apply to returns filed
 or amended for quarterly periods, as described  in  subdivision  (b)  of
 section 1136 of the tax law, commencing on and after December 1, 2024.
 
                                  PART I
 
   Section 1. Subdivision (jj) of section 1115 of the tax law, as amended
 by  section 1 of part M of chapter 59 of the laws of 2021, is amended to
 read as follows:
   (jj) Tangible personal property or services  otherwise  taxable  under
 this  article sold to a related person shall not be subject to the taxes
 imposed by section eleven hundred five of this article or the compensat-
 ing use tax imposed under section eleven hundred  ten  of  this  article
 where the purchaser can show that the following conditions have been met
 to  the  extent they are applicable: (1)(i) the vendor and the purchaser
 are referenced as either a "covered company"  as  described  in  section
 243.2(f)  or a "material entity" as described in section 243.2(l) of the
 Code of Federal Regulations in a resolution plan that has been submitted
 to an agency of the United States for the purpose of satisfying subpara-
 graph 1 of paragraph (d) of section one hundred sixty-five of the  Dodd-
 Frank  Wall Street Reform and Consumer Protection Act (the "Act") or any
 successor law, or (ii) the vendor and the purchaser are  separate  legal
 entities  pursuant  to a divestiture directed pursuant to subparagraph 5
 of paragraph (d) of section one hundred sixty-five of such  act  or  any
 successor law; (2) the sale would not have occurred between such related
 entities were it not for such resolution plan or divestiture; and (3) in
 acquiring  such  property  or  services,  the  vendor  did  not claim an
 exemption from the tax imposed by this state or another state  based  on
 the  vendor's  intent  to  resell such services or property. A person is
 related to another person for purposes of this subdivision if the person
 bears a relationship to such person described  in  section  two  hundred
 sixty-seven of the internal revenue code. The exemption provided by this
 subdivision  shall  not  apply to sales made, services rendered, or uses
 occurring after June thirtieth, two thousand [twenty-four]  TWENTY-FIVE,
 except  with respect to sales made, services rendered, or uses occurring
 pursuant to binding contracts entered into on or before such  date;  but
 in no case shall such exemption apply after June thirtieth, two thousand
 [twenty-seven] TWENTY-EIGHT.
 S. 8309--A                         12
 
   §  1-a.  Section  181  of the executive law is amended by adding a new
 subdivision 4 to read as follows:
   4.  NO  LATER THAN FEBRUARY FIRST, TWO THOUSAND TWENTY-FIVE, THE DIVI-
 SION OF THE BUDGET SHALL SUBMIT A SPECIAL REPORT ON THE COST OF THE  TAX
 EXPENDITURE  AUTHORIZED UNDER SUBDIVISION (JJ) OF SECTION ELEVEN HUNDRED
 FIFTEEN OF THE TAX LAW TO THE GOVERNOR, THE TEMPORARY PRESIDENT  OF  THE
 SENATE,  THE  SPEAKER OF THE ASSEMBLY, AND THE CHAIRS OF THE LEGISLATIVE
 FISCAL COMMITTEES. THE DIVISION SHALL  WORK  WITH  THE  COMMISSIONER  OF
 TAXATION  AND  FINANCE  TO FIND A METHOD TO QUANTIFY THE LOSS OF REVENUE
 FROM THIS TAX EXPENDITURE, INCLUDING, BUT NOT LIMITED TO,  BY  SURVEYING
 BUSINESSES  IMPACTED  BY  THIS  TAX EXPENDITURE. THE DIVISION SHALL ALSO
 PUBLISH THIS SPECIAL REPORT ON ITS WEBSITE.
   § 2. This act shall take effect immediately.
 
                                  PART J
 
   Section 1. Subparagraph (B) of  paragraph  1  of  subdivision  (a)  of
 section  1115 of the tax law, as amended by section 1 of part R of chap-
 ter 59 of the laws of 2023, is amended to read as follows:
   (B) Until May thirty-first, two  thousand  [twenty-four]  TWENTY-FIVE,
 the  food and drink excluded from the exemption provided by clauses (i),
 (ii) and (iii) of subparagraph (A) of this paragraph, and bottled water,
 shall be exempt under this subparagraph: (i) when sold  for  one  dollar
 and fifty cents or less through any vending machine that accepts coin or
 currency  only;  or  (ii)  when sold for two dollars or less through any
 vending machine that accepts any form of  payment  other  than  coin  or
 currency, whether or not it also accepts coin or currency.
   § 2. This act shall take effect immediately.
 
                                  PART K
 
   Section 1. The multiple residence law is amended by adding a new arti-
 cle 2-A to read as follows:
                                ARTICLE 2-A
                    SHORT-TERM RESIDENTIAL RENTAL UNITS
 SECTION 20. DEFINITIONS.
         21.   SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION.
         22.   REGISTRATION.
         23.   EXCEPTIONS.
         24.   PENALTIES.
         24-A. ENFORCEMENT.
         24-B. DATA SHARING.
   §  20.  DEFINITIONS.  FOR  THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "SHORT-TERM RESIDENTIAL RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT,
 OR A ROOM, GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY  OTHER
 SPACE WITHIN A DWELLING, MADE AVAILABLE FOR RENT BY GUESTS FOR LESS THAN
 THIRTY  CONSECUTIVE DAYS, WHERE THE UNIT IS OFFERED FOR TOURIST OR TRAN-
 SIENT USE BY THE SHORT-TERM RENTAL HOST OF THE RESIDENTIAL UNIT.
   2. "SHORT-TERM RENTAL HOST" MEANS A PERSON OR ENTITY  IN  VALID  LEGAL
 POSSESSION OF A SHORT-TERM RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
   3.   "BOOKING SERVICE" MEANS A PERSON OR ENTITY WHO, DIRECTLY OR INDI-
 RECTLY:
   (A) PROVIDES ONE OR MORE ONLINE, COMPUTER OR  APPLICATION-BASED  PLAT-
 FORMS THAT INDIVIDUALLY OR COLLECTIVELY CAN BE USED TO:
   (I) LIST OR ADVERTISE OFFERS FOR SHORT-TERM RENTALS, AND
 S. 8309--A                         13
 
   (II)  EITHER  ACCEPT  SUCH OFFERS, OR RESERVE OR PAY FOR SUCH RENTALS;
 AND
   (B) CHARGES, COLLECTS OR RECEIVES A FEE FOR THE USE OF SUCH A PLATFORM
 OR  FOR PROVISION OF ANY SERVICE IN CONNECTION WITH A SHORT-TERM RENTAL.
 A BOOKING SERVICE SHALL NOT BE CONSTRUED  TO  INCLUDE  A  PLATFORM  THAT
 SOLELY LISTS OR ADVERTISES OFFERS FOR SHORT-TERM RENTALS.
   § 21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION. 1. A SHORT-TERM
 RENTAL  HOST  MAY  OPERATE  A  DWELLING UNIT AS A SHORT-TERM RESIDENTIAL
 RENTAL UNIT PROVIDED SUCH DWELLING UNIT:
   (A) IS REGISTERED IN ACCORDANCE WITH SECTION TWENTY-TWO OF THIS  ARTI-
 CLE;
   (B)  IS NOT USED TO PROVIDE SINGLE-ROOM OCCUPANCY AS DEFINED BY SUBDI-
 VISION FORTY-FOUR OF SECTION FOUR OF THIS CHAPTER;
   (C) INCLUDES A CONSPICUOUSLY POSTED EVACUATION DIAGRAM IDENTIFYING ALL
 MEANS OF EGRESS FROM THE UNIT AND THE BUILDING IN WHICH IT IS LOCATED;
   (D) INCLUDES A CONSPICUOUSLY POSTED LIST OF  EMERGENCY  PHONE  NUMBERS
 FOR POLICE, FIRE, AND POISON CONTROL;
   (E) HAS A WORKING FIRE-EXTINGUISHER; AND
   (F) IS INSURED BY AN INSURER LICENSED TO WRITE INSURANCE IN THIS STATE
 OR  PROCURED  BY  A DULY LICENSED EXCESS LINE BROKER PURSUANT TO SECTION
 TWO THOUSAND ONE HUNDRED EIGHTEEN OF THE INSURANCE LAW FOR AT LEAST  THE
 VALUE  OF THE DWELLING, PLUS A MINIMUM OF THREE HUNDRED THOUSAND DOLLARS
 COVERAGE FOR THIRD PARTY CLAIMS OF PROPERTY DAMAGE OR BODILY INJURY THAT
 ARISE OUT OF THE OPERATION OF A SHORT-TERM RENTAL UNIT.  NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW, NO INSURER SHALL BE REQUIRED TO PROVIDE SUCH
 COVERAGE.
   2.  OCCUPANCIES  OF A SHORT-TERM RENTAL UNIT SHALL BE SUBJECT TO TAXES
 AND FEES PURSUANT TO ARTICLES TWENTY-EIGHT AND TWENTY-NINE  OF  THE  TAX
 LAW AND APPLICABLE LOCAL LAWS.
   3.  SHORT-TERM  RENTAL  HOSTS  SHALL MAINTAIN RECORDS RELATED TO GUEST
 STAYS FOR TWO YEARS FOLLOWING THE END OF THE CALENDAR YEAR IN  WHICH  AN
 INDIVIDUAL  RENTAL  STAY  OCCURRED,  INCLUDING THE DATE OF EACH STAY AND
 NUMBER OF GUESTS, THE COST FOR EACH STAY, INCLUDING  RELEVANT  TAX,  AND
 RECORDS  RELATED  TO  THEIR REGISTRATION AS SHORT-TERM RENTAL HOSTS WITH
 THE DEPARTMENT OF STATE. AS A REQUIREMENT FOR REGISTRATION UNDER SECTION
 TWENTY-TWO OF THIS ARTICLE, HOSTS SHALL PROVIDE  THESE  RECORDS  TO  THE
 DEPARTMENT  OF STATE ON AN ANNUAL BASIS. THE DEPARTMENT SHALL SHARE THIS
 REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERNMENTS  AND  SHALL  MAKE
 SUCH  REPORTS  AVAILABLE  TO  LOCAL  MUNICIPAL ENFORCEMENT AGENCIES UPON
 REQUEST.  WHERE THE BOOKING PLATFORM IS THE SHORT-TERM RENTAL HOST,  THE
 SHORT-TERM RENTAL HOST MAY BE EXEMPT FROM PROVIDING SUCH REPORT PROVIDED
 THAT THE BOOKING PLATFORM INCLUDES ALL NECESSARY INFORMATION REQUIRED OF
 A  SHORT-TERM RENTAL HOST IN THE REPORT REQUIRED PURSUANT TO SUBDIVISION
 FOUR OF THIS SECTION.
   4. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW  OR  ADMINISTRATIVE
 ACTION  TO  THE  CONTRARY, BOOKING SERVICES SHALL DEVELOP AND MAINTAIN A
 REPORT RELATED TO SHORT-TERM RENTAL UNIT GUEST STAYS  THAT  THE  BOOKING
 SERVICE  HAS FACILITATED IN THE STATE FOR TWO YEARS FOLLOWING THE END OF
 THE CALENDAR YEAR IN WHICH  AN  INDIVIDUAL  RENTAL  STAY  OCCURRED.  THE
 REPORT  SHALL  INCLUDE  THE DATES OF EACH STAY AND THE NUMBER OF GUESTS,
 THE COST FOR EACH STAY, INCLUDING RELEVANT TAX,  THE  PHYSICAL  ADDRESS,
 INCLUDING  ANY  UNIT DESIGNATION, OF EACH SHORT-TERM RENTAL UNIT BOOKED,
 THE FULL LEGAL NAME OF EACH SHORT-TERM  RENTAL  UNIT'S  HOST,  AND  EACH
 SHORT-TERM  RENTAL  UNIT'S REGISTRATION NUMBER.   IN THE EVENT A BOOKING
 SERVICE DOES NOT ADHERE TO SUBDIVISION TWO OF SECTION TWENTY-TWO OF THIS
 ARTICLE, OR MORE INFORMATION IS DEEMED NECESSARY BY  THE  DEPARTMENT  OF
 S. 8309--A                         14
 
 STATE, THE DEPARTMENT MAY ACCESS THIS REPORT AND/OR ALL RELEVANT RECORDS
 FROM A BOOKING SERVICE  IN RESPONSE TO VALID LEGAL PROCESS.  THE DEPART-
 MENT SHALL SHARE THIS REPORT AND/OR RECORDS WITH COUNTY, CITY, TOWN,  OR
 VILLAGE  GOVERNMENTS  AND  SHALL  MAKE  SUCH  REPORTS AVAILABLE TO LOCAL
 MUNICIPAL ENFORCEMENT AGENCIES WHEN LAWFULLY REQUESTED.  REPORTS AND ANY
 RECORDS PROVIDED TO GENERATE SUCH REPORTS SHALL  NOT  BE  MADE  PUBLICLY
 AVAILABLE  WITHOUT  THE  REDACTION OF THE FULL LEGAL NAME OF EACH SHORT-
 TERM RENTAL UNIT'S HOST, THE STREET NAME  AND  NUMBER  OF  THE  PHYSICAL
 ADDRESS  OF  ANY IDENTIFIED SHORT-TERM RENTAL UNIT AND THE UNIT'S REGIS-
 TRATION NUMBER.
   5. IT SHALL BE UNLAWFUL FOR A BOOKING SERVICE TO  COLLECT  A  FEE  FOR
 FACILITATING  BOOKING  TRANSACTIONS  FOR  SHORT-TERM  RESIDENTIAL RENTAL
 UNITS LOCATED IN THIS STATE IF THE SHORT-TERM RENTAL UNIT AND ITS  OWNER
 OR  TENANT  HAVE  NOT  BEEN  ISSUED A CURRENT, VALID REGISTRATION BY THE
 DEPARTMENT OF STATE OR AN APPLICABLE MUNICIPALITY.
   6. THE PROVISIONS OF THIS ARTICLE SHALL APPLY TO ALL SHORT-TERM  RESI-
 DENTIAL  RENTAL  UNITS  IN  THE STATE; PROVIDED, HOWEVER, THAT A MUNICI-
 PALITY THAT HAS ITS OWN SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRY  MAY
 CONTINUE  SUCH  REGISTRY  AND ALL SHORT-TERM RESIDENTIAL RENTAL UNITS IN
 SUCH MUNICIPALITY SHALL BE REQUIRED TO BE REGISTERED WITH SUCH MUNICIPAL
 REGISTRY AND SHALL NOT BE REQUIRED TO REGISTER WITH  THE  DEPARTMENT  OF
 STATE.    MUNICIPALITIES  WITH  SHORT-TERM RESIDENTIAL RENTAL REGISTRIES
 SHALL ESTABLISH AND EFFECTUATE STANDARDS FOR THE HEALTH  AND  SAFETY  OF
 GUESTS,  INCLUDING,  BUT  NOT  LIMITED  TO, THE STANDARDS ESTABLISHED IN
 PARAGRAPHS (C), (D) AND (E) OF SUBDIVISION ONE OF THIS SECTION.  MUNICI-
 PALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRIES SHALL  MAIN-
 TAIN  THE  AUTHORITY  TO MANAGE SUCH REGISTRIES AND TO COLLECT FINES FOR
 VIOLATIONS RELATED TO THE REGISTRATION OF SHORT-TERM RESIDENTIAL  RENTAL
 UNITS.    MUNICIPALITIES  WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGIS-
 TRIES SHALL PROVIDE INFORMATION ON SHORT-TERM RESIDENTIAL  RENTAL  UNITS
 REGISTERED  WITHIN  SUCH  MUNICIPALITY  TO THE DEPARTMENT OF STATE, ON A
 QUARTERLY BASIS OF EACH CALENDAR YEAR, IN ORDER FOR  THE  DEPARTMENT  TO
 MAINTAIN  A  CURRENT DATABASE OF ALL SHORT-TERM RESIDENTIAL UNITS REGIS-
 TERED WITHIN THE STATE.    MUNICIPALITIES  WITH  SHORT-TERM  RESIDENTIAL
 RENTAL  UNIT  REGISTRIES SHALL NOT BE SUBJECT TO THE REGULATION REQUIRE-
 MENTS OF THIS SECTION AND MAY ESTABLISH  REGISTRATION  REQUIREMENTS  AND
 REGULATIONS  IN SUCH MUNICIPALITY WHICH MAY DIFFER FROM THE REQUIREMENTS
 OF THIS SECTION.
   § 22. REGISTRATION. 1. SHORT-TERM RENTAL HOSTS SHALL  BE  REQUIRED  TO
 REGISTER  A  SHORT-TERM  RESIDENTIAL  RENTAL UNIT WITH THE DEPARTMENT OF
 STATE OR WITH THE MUNICIPALITY WHERE SUCH SHORT-TERM RESIDENTIAL UNIT IS
 LOCATED IF SUCH MUNICIPALITY HAS A REGISTRATION SYSTEM; PROVIDED, HOWEV-
 ER, THAT THE DEPARTMENT OF STATE SHALL  NOT  ACCEPT  AN  APPLICATION  TO
 REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT FOR A UNIT THAT IS LOCATED
 IN  A  MUNICIPALITY  WHICH  HAS ITS OWN REGISTRATION SYSTEM AND THAT HAS
 NOTIFIED THE DEPARTMENT OF STATE OF SUCH REGISTRATION SYSTEM.   WHERE  A
 SHORT-TERM RENTAL IS LOCATED IN A JURISDICTION THAT HAS MULTIPLE MUNICI-
 PAL  REGISTRATION SYSTEMS, THE HOST SHALL SELECT ONLY ONE SUCH MUNICIPAL
 REGISTRATION SYSTEM TO REGISTER UNDER. NO MUNICIPALITY SHALL  REQUIRE  A
 HOST  TO  REGISTER  UNDER  THEIR  REGISTRATION  SYSTEM  WHERE  A HOST IS
 LAWFULLY REGISTERED WITH ANOTHER MUNICIPAL REGISTRATION SYSTEM.
   (A) REGISTRATION WITH THE DEPARTMENT OF STATE SHALL BE VALID  FOR  TWO
 YEARS,  AFTER WHICH TIME THE SHORT-TERM RENTAL HOST MAY RENEW HIS OR HER
 REGISTRATION IN A MANNER PRESCRIBED BY  THE  DEPARTMENT  OF  STATE.  THE
 DEPARTMENT  OF  STATE MAY REVOKE THE REGISTRATION OF A SHORT-TERM RENTAL
 HOST UPON A DETERMINATION THAT THE SHORT-TERM RENTAL HOST  HAS  VIOLATED
 S. 8309--A                         15
 
 ANY  PROVISION  OF  THIS  ARTICLE  AT  LEAST THREE TIMES IN TWO CALENDAR
 YEARS, AND MAY DETERMINE THAT THE SHORT-TERM RENTAL HOST SHALL BE INELI-
 GIBLE FOR REGISTRATION FOR A PERIOD OF UP TO TWELVE MONTHS FROM THE DATE
 OF  SUCH  DETERMINATION  OR  AT  THE REQUEST OF A MUNICIPALITY WHEN SUCH
 MUNICIPALITY REQUESTS SUCH REVOCATION DUE TO ILLEGAL OCCUPANCY.  LISTING
 OR USING A DWELLING UNIT, OR PORTION THEREOF, AS A  SHORT-TERM  RESIDEN-
 TIAL  RENTAL  UNIT WITHOUT CURRENT, VALID REGISTRATION SHALL BE UNLAWFUL
 AND SHALL MAKE PERSONS WHO LIST OR USE SUCH UNIT INELIGIBLE  FOR  REGIS-
 TRATION  FOR  A PERIOD OF TWELVE MONTHS FROM THE DATE A DETERMINATION IS
 MADE THAT A VIOLATION HAS OCCURRED.
   (B) A SHORT-TERM RENTAL HOST SHALL INCLUDE THEIR CURRENT, VALID REGIS-
 TRATION NUMBER ON ALL OFFERINGS, LISTINGS OR ADVERTISEMENTS  FOR  SHORT-
 TERM RENTAL GUEST STAYS.
   (C) A TENANT, OR OTHER PERSON THAT DOES NOT OWN A UNIT THAT IS USED AS
 A  SHORT-TERM  RENTAL  UNIT BUT IS IN VALID LEGAL POSSESSION OF A SHORT-
 TERM RESIDENTIAL RENTAL UNIT, SHALL NOT QUALIFY FOR REGISTRATION IF THEY
 ARE NOT THE PERMANENT OCCUPANT OF THE DWELLING UNIT IN QUESTION AND HAVE
 NOT BEEN GRANTED PERMISSION IN WRITING BY THE OWNER FOR  ITS  SHORT-TERM
 RENTAL,  TO  BE  VERIFIED BY THE DEPARTMENT OF STATE OR ANY MUNICIPALITY
 WITH ITS OWN REGISTRATION SYSTEM.
   (D) THE DEPARTMENT OF STATE SHALL MAKE AVAILABLE  TO    PLATFORMS  THE
 DATA  NECESSARY  TO  ALLOW  BOOKING PLATFORMS TO VERIFY THE REGISTRATION
 STATUS OF A SHORT-TERM RESIDENTIAL RENTAL UNIT  AND  THAT  THE  UNIT  IS
 ASSOCIATED WITH THE SHORT-TERM RENTAL HOST WHO REGISTERED THE UNIT.
   (E)  THE SHORT-TERM RENTAL HOST SHALL PAY APPLICATION AND RENEWAL FEES
 IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF STATE.
   (F) THERE SHALL BE A FEE FOR THE USE OF  THE  ELECTRONIC  VERIFICATION
 SYSTEM  IN  AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF STATE. SUCH
 FEE SHALL NOT EXCEED THE COST  TO  BUILD,  OPERATE,  AND  MAINTAIN  SUCH
 SYSTEM.
   2.  NOTWITHSTANDING  THE PROVISIONS OF ANY OTHER LAW OR ADMINISTRATIVE
 ACTION TO THE CONTRARY, IT SHALL BE UNLAWFUL FOR A  BOOKING  SERVICE  TO
 COLLECT A FEE FOR FACILITATING BOOKING TRANSACTIONS FOR SHORT-TERM RESI-
 DENTIAL  RENTAL  UNITS  LOCATED  IN THIS STATE WITHOUT FIRST REGISTERING
 WITH THE DEPARTMENT OF STATE. ACCORDINGLY, BOOKING SERVICES SHALL ADHERE
 TO THE FOLLOWING, IN ADDITION TO OTHER REGULATIONS  ESTABLISHED  BY  THE
 DEPARTMENT, AS CONDITIONS OF SUCH REGISTRATION:
   (A)  BOOKING  SERVICES  SHALL PROVIDE TO THE DEPARTMENT ON A QUARTERLY
 BASIS, IN A FORM AND MANNER TO BE  DETERMINED  BY  THE  DEPARTMENT,  THE
 REPORT  DEVELOPED  AND  MAINTAINED  BY THE BOOKING SERVICE IN ACCORDANCE
 WITH SUBDIVISION FOUR OF SECTION TWENTY-ONE OF THIS ARTICLE. THE DEPART-
 MENT SHALL SHARE THIS REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERN-
 MENTS AND SHALL MAKE SUCH REPORTS AVAILABLE TO LOCAL MUNICIPAL  ENFORCE-
 MENT AGENCIES WHEN LAWFULLY REQUESTED.
   (B)  A  BOOKING  SERVICE  SHALL  PROVIDE  AGREEMENT  IN WRITING TO THE
 DEPARTMENT THAT IT WILL:
   (I) OBTAIN WRITTEN CONSENT FROM ALL SHORT-TERM RENTAL HOSTS  INTENDING
 TO  UTILIZE  THEIR  PLATFORM,  FOR  SHORT-TERM  RESIDENTIAL RENTAL UNITS
 LOCATED IN THIS STATE, FOR THE DISCLOSURE OF THE INFORMATION PURSUANT TO
 SUBDIVISION FOUR OF SECTION TWENTY-ONE OF THIS  ARTICLE,  IN  ACCORDANCE
 WITH PARAGRAPH (A) OF THIS SUBDIVISION; AND
   (II)  FURNISH  THE INFORMATION IDENTIFIED PURSUANT TO SUBDIVISION FOUR
 OF SECTION TWENTY-ONE OF THIS ARTICLE, IN ACCORDANCE WITH PARAGRAPH  (A)
 OF THIS SUBDIVISION.
   3.  THE DEPARTMENT OF STATE SHALL SET A FEE FOR SHORT-TERM RESIDENTIAL
 RENTAL UNIT AND BOOKING SERVICE REGISTRATION WITH THE DEPARTMENT.
 S. 8309--A                         16
 
   § 23. EXCEPTIONS. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER  LAW  TO
 THE CONTRARY, THIS ARTICLE SHALL NOT APPLY TO:
   1.    INCIDENTAL  AND  OCCASIONAL  OCCUPANCY OF SUCH DWELLING UNIT FOR
 FEWER THAN THIRTY CONSECUTIVE DAYS BY OTHER PERSONS WHEN  THE  PERMANENT
 OCCUPANTS  ARE TEMPORARILY ABSENT FOR PERSONAL REASONS, SUCH AS VACATION
 OR MEDICAL TREATMENT, PROVIDED THAT THERE IS  NO  MONETARY  COMPENSATION
 PAID TO THE PERMANENT OCCUPANTS FOR SUCH OCCUPANCY; OR
   2. A MUNICIPALITY WHICH DOES NOT ALLOW SHORT-TERM RESIDENTIAL RENTALS;
 PROVIDED,  HOWEVER,  THAT  SUCH  MUNICIPALITY SHALL REQUEST AN EXCEPTION
 FROM THIS ARTICLE; OR
   3. TEMPORARY HOUSING OR LODGING PERMITTED BY THE DEPARTMENT OF HEALTH.
   § 24. PENALTIES. NOTWITHSTANDING THE PROVISIONS OF ANY  OTHER  LAW  TO
 THE CONTRARY:
   1.  ANY BOOKING SERVICE WHICH COLLECTS A FEE RELATED TO BOOKING A UNIT
 AS A SHORT-TERM RENTAL, WHERE SUCH UNIT IS NOT REGISTERED IN  ACCORDANCE
 WITH  THIS  ARTICLE, SHALL BE FINED IN ACCORDANCE WITH SUBDIVISIONS FOUR
 AND FIVE OF THIS SECTION. THE SECRETARY OF STATE OR THEIR  DESIGNEE  MAY
 ALSO SEEK AN INJUNCTION FROM A COURT OF COMPETENT JURISDICTION PROHIBIT-
 ING  THE  COLLECTION  OF ANY FEES RELATING TO THE OFFERING OR RENTING OF
 THE UNIT AS A SHORT-TERM RESIDENTIAL RENTAL.
   2. ANY PERSON WHO OFFERS A SHORT-TERM RESIDENTIAL RENTAL UNIT  WITHOUT
 REGISTERING  WITH  THE  DEPARTMENT  OF  STATE  OR MUNICIPAL REGISTRATION
 SYSTEM, OR ANY PERSON WHO  OFFERS  AN  ELIGIBLE  SHORT-TERM  RESIDENTIAL
 RENTAL  UNIT AS A SHORT-TERM RENTAL WHILE THE UNIT'S REGISTRATION ON THE
 SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRY IS SUSPENDED, SHALL BE FINED
 IN ACCORDANCE WITH SUBDIVISIONS FOUR AND FIVE OF THIS SECTION.
   3. ANY PERSON WHO FAILS TO COMPLY WITH  ANY  NOTICE  OF  VIOLATION  OR
 OTHER  ORDER  ISSUED PURSUANT TO THIS ARTICLE BY THE DEPARTMENT OF STATE
 FOR A VIOLATION OF ANY PROVISION OF  THIS  ARTICLE  SHALL  BE  FINED  IN
 ACCORDANCE WITH SUBDIVISIONS FOUR AND FIVE OF THIS SECTION.
   4. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
 SHORT-TERM  RENTAL  HOST  THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE
 SHALL RECEIVE A WARNING NOTICE ISSUED, WITHOUT PENALTY, BY  THE  DEPART-
 MENT  OF  STATE  UPON THE FIRST AND SECOND VIOLATION. THE WARNING NOTICE
 SHALL DETAIL ACTIONS TO BE TAKEN TO CURE THE VIOLATION.  A  TWO  HUNDRED
 DOLLAR  FINE  SHALL  BE IMPOSED UPON THE THIRD VIOLATION. A ONE THOUSAND
 DOLLAR FINE PER DAY SHALL BE IMPOSED  UPON  ALL  SUBSEQUENT  VIOLATIONS.
 UPON  THE  OCCURRENCE  OF  A  VIOLATION,  A SEVEN-DAY PERIOD TO CURE THE
 VIOLATION SHALL BE GRANTED. DURING SUCH PERIOD, NO FURTHER  FINES  SHALL
 BE  ACCUMULATED AGAINST THE SHORT-TERM RENTAL HOST, EXCEPT WHERE THE NEW
 VIOLATION IS RELATED TO A DIFFERENT SHORT-TERM RENTAL UNIT.
   5. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
 BOOKING SERVICE THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE SHALL  BE
 ISSUED  A  FIVE  HUNDRED  DOLLAR FINE PER DAY, PER VIOLATION, UNTIL SUCH
 VIOLATION IS CURED.
   6. IN A MUNICIPALITY THAT HAS ITS OWN REGISTRATION SYSTEM, THE MUNICI-
 PALITY MAY ESTABLISH AND EFFECTUATE ITS OWN PENALTY SYSTEM.
   § 24-A. ENFORCEMENT. 1. THE PROVISIONS OF THIS ARTICLE MAY BE ENFORCED
 IN ACCORDANCE WITH ARTICLE EIGHT OF THIS CHAPTER.
   2. THE DEPARTMENT OF STATE MAY ENTER INTO AGREEMENTS  WITH  A  BOOKING
 SERVICE  FOR  ASSISTANCE  IN  ENFORCING  THE PROVISIONS OF THIS SECTION,
 INCLUDING BUT NOT LIMITED TO AN AGREEMENT WHEREBY  THE  BOOKING  SERVICE
 AGREES  TO  REMOVE A LISTING FROM ITS PLATFORM THAT IS DEEMED INELIGIBLE
 FOR USE AS A SHORT-TERM RESIDENTIAL RENTAL UNIT UNDER THE PROVISIONS  OF
 THIS  ARTICLE,  AND  WHEREBY  THE  BOOKING  SERVICE AGREES TO PROHIBIT A
 S. 8309--A                         17
 
 SHORT-TERM RENTAL HOST FROM LISTING ANY LISTING WITHOUT A  VALID  REGIS-
 TRATION NUMBER.
   3.  THE  ATTORNEY GENERAL SHALL BE AUTHORIZED TO BRING AN ACTION FOR A
 VIOLATION OF THIS ARTICLE FOR  ANY  SUCH  VIOLATIONS  OCCURRING  IN  THE
 STATE,  REGARDLESS OF THE REGISTRATION SYSTEM IN PLACE WITHIN THE APPLI-
 CABLE JURISDICTION.
   4. A MUNICIPALITY SHALL BE ENTITLED TO BRING AN ACTION FOR A VIOLATION
 OF THIS ARTICLE FOR ANY SUCH VIOLATIONS OF THIS ARTICLE OCCURRING IN THE
 MUNICIPALITY, AND MAY NOTIFY THE ATTORNEY GENERAL.
   § 24-B. DATA SHARING.  BOOKING SERVICES SHALL PROVIDE TO  THE  DEPART-
 MENT  OF  STATE  AND  MUNICIPALITIES,  ON A MONTHLY BASIS, AN ELECTRONIC
 REPORT, IN A FORMAT DETERMINED BY THE DEPARTMENT OF STATE OF  THE  LIST-
 INGS  MAINTAINED,  AUTHORIZED,  FACILITATED OR ADVERTISED BY THE BOOKING
 SERVICE WITHIN THE STATE FOR THE APPLICABLE REPORTING PERIOD. THE REPORT
 SHALL INCLUDE THE REGISTRATION NUMBER, AND  A  BREAKDOWN  OF  WHERE  THE
 LISTINGS  ARE  LOCATED,  WHETHER  THE LISTING IS FOR A PARTIAL UNIT OR A
 WHOLE UNIT, AND SHALL  INCLUDE  THE  NUMBER  OF  NIGHTS  EACH  UNIT  WAS
 REPORTED AS OCCUPIED DURING THE APPLICABLE REPORTING PERIOD.
   §  2. The multiple dwelling law is amended by adding a new article 2-A
 to read as follows:
 
                                ARTICLE 2-A
                    SHORT-TERM RESIDENTIAL RENTAL UNITS
 SECTION 20. DEFINITIONS.
         21.   SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION.
         22.   REGISTRATION.
         23.   EXCEPTIONS.
         24.   PENALTIES.
         24-A. ENFORCEMENT.
         24-B. DATA SHARING.
   § 20. DEFINITIONS. FOR THE PURPOSES OF  THIS  ARTICLE,  THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "SHORT-TERM RESIDENTIAL RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT,
 OR  A ROOM, GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY OTHER
 SPACE WITHIN A DWELLING, MADE AVAILABLE FOR RENT BY GUESTS FOR LESS THAN
 THIRTY CONSECUTIVE DAYS, WHERE THE UNIT IS OFFERED FOR TOURIST OR  TRAN-
 SIENT USE BY THE SHORT-TERM RENTAL HOST OF THE RESIDENTIAL UNIT.
   2.  "SHORT-TERM  RENTAL  HOST" MEANS A PERSON OR ENTITY IN VALID LEGAL
 POSSESSION OF A SHORT-TERM RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
   3. "BOOKING SERVICE" MEANS A PERSON OR ENTITY WHO, DIRECTLY  OR  INDI-
 RECTLY:
   (A)  PROVIDES  ONE OR MORE ONLINE, COMPUTER OR APPLICATION-BASED PLAT-
 FORMS THAT INDIVIDUALLY OR COLLECTIVELY CAN BE USED TO:
   (I) LIST OR ADVERTISE OFFERS FOR SHORT-TERM RENTALS, AND
   (II) EITHER ACCEPT SUCH OFFERS, OR RESERVE OR PAY  FOR  SUCH  RENTALS;
 AND
   (B) CHARGES, COLLECTS OR RECEIVES A FEE FOR THE USE OF SUCH A PLATFORM
 OR  FOR PROVISION OF ANY SERVICE IN CONNECTION WITH A SHORT-TERM RENTAL.
 A BOOKING SERVICE SHALL NOT BE CONSTRUED  TO  INCLUDE  A  PLATFORM  THAT
 SOLELY LISTS OR ADVERTISES OFFERS FOR SHORT-TERM RENTALS.
   § 21. SHORT-TERM RESIDENTIAL RENTAL UNITS; REGULATION. 1. A SHORT-TERM
 RENTAL  HOST  MAY  OPERATE  A  DWELLING UNIT AS A SHORT-TERM RESIDENTIAL
 RENTAL UNIT PROVIDED SUCH DWELLING UNIT:
   (A) IS REGISTERED IN ACCORDANCE WITH SECTION TWENTY-TWO OF THIS  ARTI-
 CLE;
 S. 8309--A                         18
 
   (B)  IS NOT USED TO PROVIDE SINGLE ROOM OCCUPANCY AS DEFINED BY SUBDI-
 VISION SIXTEEN OF SECTION FOUR OF THIS CHAPTER;
   (C) INCLUDES A CONSPICUOUSLY POSTED EVACUATION DIAGRAM IDENTIFYING ALL
 MEANS OF EGRESS FROM THE UNIT AND THE BUILDING IN WHICH IT IS LOCATED;
   (D)  INCLUDES  A  CONSPICUOUSLY POSTED LIST OF EMERGENCY PHONE NUMBERS
 FOR POLICE, FIRE, AND POISON CONTROL;
   (E) HAS A WORKING FIRE-EXTINGUISHER; AND
   (F) IS INSURED BY AN INSURER LICENSED TO WRITE INSURANCE IN THIS STATE
 OR PROCURED BY A DULY LICENSED EXCESS LINE BROKER  PURSUANT  TO  SECTION
 TWO  THOUSAND ONE HUNDRED EIGHTEEN OF THE INSURANCE LAW FOR AT LEAST THE
 VALUE OF THE DWELLING, PLUS A MINIMUM OF THREE HUNDRED THOUSAND  DOLLARS
 COVERAGE FOR THIRD PARTY CLAIMS OF PROPERTY DAMAGE OR BODILY INJURY THAT
 ARISE OUT OF THE OPERATION OF A SHORT-TERM RENTAL UNIT.  NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW, NO INSURER SHALL BE REQUIRED TO PROVIDE SUCH
 COVERAGE.
   2.  OCCUPANCIES  OF A SHORT-TERM RENTAL UNIT SHALL BE SUBJECT TO TAXES
 AND FEES PURSUANT TO ARTICLES TWENTY-EIGHT AND TWENTY-NINE  OF  THE  TAX
 LAW AND APPLICABLE LOCAL LAWS.
   3.  SHORT-TERM  RENTAL  HOSTS  SHALL MAINTAIN RECORDS RELATED TO GUEST
 STAYS FOR TWO YEARS FOLLOWING THE END OF THE CALENDAR YEAR IN  WHICH  AN
 INDIVIDUAL  RENTAL  STAY  OCCURRED,  INCLUDING THE DATE OF EACH STAY AND
 NUMBER OF GUESTS, THE COST FOR EACH STAY, INCLUDING  RELEVANT  TAX,  AND
 RECORDS  RELATED  TO  THEIR REGISTRATION AS SHORT-TERM RENTAL HOSTS WITH
 THE DEPARTMENT OF STATE. AS A REQUIREMENT FOR REGISTRATION UNDER SECTION
 TWENTY-TWO OF THIS ARTICLE, HOSTS SHALL PROVIDE  THESE  RECORDS  TO  THE
 DEPARTMENT  OF STATE ON AN ANNUAL BASIS. THE DEPARTMENT SHALL SHARE THIS
 REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERNMENTS  AND  SHALL  MAKE
 SUCH  REPORTS  AVAILABLE  TO  LOCAL  MUNICIPAL ENFORCEMENT AGENCIES UPON
 REQUEST.  WHERE THE BOOKING PLATFORM IS THE SHORT-TERM RENTAL HOST,  THE
 SHORT-TERM RENTAL HOST MAY BE EXEMPT FROM PROVIDING SUCH REPORT PROVIDED
 THAT THE BOOKING PLATFORM INCLUDES ALL NECESSARY INFORMATION REQUIRED OF
 A  SHORT-TERM RENTAL HOST IN THE REPORT REQUIRED PURSUANT TO SUBDIVISION
 FOUR OF THIS SECTION.
   4. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW  OR  ADMINISTRATIVE
 ACTION  TO  THE  CONTRARY, BOOKING SERVICES SHALL DEVELOP AND MAINTAIN A
 REPORT RELATED TO SHORT-TERM RENTAL UNIT GUEST STAYS  THAT  THE  BOOKING
 SERVICE  HAS FACILITATED IN THE STATE FOR TWO YEARS FOLLOWING THE END OF
 THE CALENDAR YEAR IN WHICH  AN  INDIVIDUAL  RENTAL  STAY  OCCURRED.  THE
 REPORT  SHALL  INCLUDE  THE DATES OF EACH STAY AND THE NUMBER OF GUESTS,
 THE COST FOR EACH STAY, INCLUDING RELEVANT TAX,  THE  PHYSICAL  ADDRESS,
 INCLUDING  ANY  UNIT DESIGNATION, OF EACH SHORT-TERM RENTAL UNIT BOOKED,
 THE FULL LEGAL NAME OF EACH SHORT-TERM  RENTAL  UNIT'S  HOST,  AND  EACH
 SHORT-TERM  RENTAL  UNIT'S  REGISTRATION  NUMBER. IN THE EVENT A BOOKING
 SERVICE DOES NOT ADHERE TO SUBDIVISION TWO OF SECTION TWENTY-TWO OF THIS
 ARTICLE, OR MORE INFORMATION IS DEEMED NECESSARY BY  THE  DEPARTMENT  OF
 STATE, THE DEPARTMENT MAY ACCESS THIS REPORT AND/OR ALL RELEVANT RECORDS
 FROM  A  BOOKING SERVICE IN RESPONSE TO VALID LEGAL PROCESS. THE DEPART-
 MENT SHALL SHARE THIS REPORT AND/OR RECORDS WITH COUNTY, CITY, TOWN,  OR
 VILLAGE  GOVERNMENTS  AND  SHALL  MAKE  SUCH  REPORTS AVAILABLE TO LOCAL
 MUNICIPAL ENFORCEMENT AGENCIES WHEN LAWFULLY REQUESTED.  REPORTS AND ANY
 RECORDS PROVIDED TO GENERATE SUCH REPORTS SHALL  NOT  BE  MADE  PUBLICLY
 AVAILABLE  WITHOUT  THE REDACTION OF THE  FULL LEGAL NAME OF EACH SHORT-
 TERM RENTAL UNIT'S HOST, THE STREET NAME  AND  NUMBER  OF  THE  PHYSICAL
 ADDRESS  OF  ANY IDENTIFIED SHORT-TERM RENTAL UNIT AND THE UNIT'S REGIS-
 TRATION NUMBER.
 S. 8309--A                         19
 
   5. IT SHALL BE UNLAWFUL FOR A BOOKING SERVICE TO  COLLECT  A  FEE  FOR
 FACILITATING  BOOKING  TRANSACTIONS  FOR  SHORT-TERM  RESIDENTIAL RENTAL
 UNITS LOCATED IN THIS STATE IF THE SHORT-TERM RENTAL UNIT AND ITS  OWNER
 OR  TENANT  HAVE  NOT  BEEN  ISSUED A CURRENT, VALID REGISTRATION BY THE
 DEPARTMENT OF STATE OR AN APPLICABLE MUNICIPALITY.
   6.  THE PROVISIONS OF THIS ARTICLE SHALL APPLY TO ALL SHORT-TERM RESI-
 DENTIAL RENTAL UNITS IN THE STATE; PROVIDED,  HOWEVER,  THAT  A  MUNICI-
 PALITY  THAT HAS ITS OWN SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRY MAY
 CONTINUE SUCH REGISTRY AND ALL SHORT-TERM RESIDENTIAL  RENTAL  UNITS  IN
 SUCH MUNICIPALITY SHALL BE REQUIRED TO BE REGISTERED WITH SUCH MUNICIPAL
 REGISTRY  AND  SHALL  NOT BE REQUIRED TO REGISTER WITH THE DEPARTMENT OF
 STATE.   MUNICIPALITIES WITH SHORT-TERM  RESIDENTIAL  RENTAL  REGISTRIES
 SHALL  ESTABLISH  AND  EFFECTUATE STANDARDS FOR THE HEALTH AND SAFETY OF
 GUESTS, INCLUDING, BUT NOT LIMITED  TO,  THE  STANDARDS  ESTABLISHED  IN
 PARAGRAPHS (C), (D) AND (E) OF SUBDIVISION ONE OF THIS SECTION.  MUNICI-
 PALITIES  WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRIES SHALL MAIN-
 TAIN THE AUTHORITY TO MANAGE SUCH REGISTRIES AND TO  COLLECT  FINES  FOR
 VIOLATIONS  RELATED TO THE REGISTRATION OF SHORT-TERM RESIDENTIAL RENTAL
 UNITS. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRIES
 SHALL PROVIDE INFORMATION ON SHORT-TERM RESIDENTIAL RENTAL UNITS  REGIS-
 TERED WITHIN SUCH MUNICIPALITY TO THE DEPARTMENT OF STATE, ON A QUARTER-
 LY BASIS OF EACH CALENDAR YEAR IN ORDER FOR THE DEPARTMENT TO MAINTAIN A
 CURRENT  DATABASE  OF ALL SHORT-TERM RESIDENTIAL UNITS REGISTERED WITHIN
 THE STATE. MUNICIPALITIES WITH SHORT-TERM RESIDENTIAL RENTAL UNIT REGIS-
 TRIES SHALL NOT BE  SUBJECT  TO  THE  REGULATION  REQUIREMENTS  OF  THIS
 SECTION  AND  MAY ESTABLISH REGISTRATION REQUIREMENTS AND REGULATIONS IN
 SUCH MUNICIPALITY  WHICH  MAY  DIFFER  FROM  THE  REQUIREMENTS  OF  THIS
 SECTION.
   §  22.  REGISTRATION.  1. SHORT-TERM RENTAL HOSTS SHALL BE REQUIRED TO
 REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT  WITH  THE  DEPARTMENT  OF
 STATE OR WITH THE MUNICIPALITY WHERE SUCH SHORT-TERM RESIDENTIAL UNIT IS
 LOCATED IF SUCH MUNICIPALITY HAS A REGISTRATION SYSTEM; PROVIDED, HOWEV-
 ER,  THAT  THE  DEPARTMENT  OF  STATE SHALL NOT ACCEPT AN APPLICATION TO
 REGISTER A SHORT-TERM RESIDENTIAL RENTAL UNIT FOR A UNIT THAT IS LOCATED
 IN A MUNICIPALITY WHICH HAS ITS OWN REGISTRATION  SYSTEM  AND  THAT  HAS
 NOTIFIED  THE  DEPARTMENT OF STATE OF SUCH REGISTRATION SYSTEM.  WHERE A
 SHORT-TERM RENTAL IS LOCATED IN A JURISDICTION THAT HAS MULTIPLE MUNICI-
 PAL REGISTRATION SYSTEMS, THE HOST SHALL SELECT ONLY ONE SUCH  MUNICIPAL
 REGISTRATION  SYSTEM  TO REGISTER UNDER. NO MUNICIPALITY SHALL REQUIRE A
 HOST TO REGISTER  UNDER  THEIR  REGISTRATION  SYSTEM  WHERE  A  HOST  IS
 LAWFULLY REGISTERED WITH ANOTHER MUNICIPAL REGISTRATION SYSTEM.
   (A)  REGISTRATION  WITH THE DEPARTMENT OF STATE SHALL BE VALID FOR TWO
 YEARS, AFTER WHICH TIME THE SHORT-TERM RENTAL HOST MAY RENEW HIS OR  HER
 REGISTRATION  IN  A  MANNER  PRESCRIBED  BY THE DEPARTMENT OF STATE. THE
 DEPARTMENT OF STATE MAY REVOKE THE REGISTRATION OF A  SHORT-TERM  RENTAL
 HOST  UPON  A DETERMINATION THAT THE SHORT-TERM RENTAL HOST HAS VIOLATED
 ANY PROVISION OF THIS ARTICLE AT  LEAST  THREE  TIMES  IN  TWO  CALENDAR
 YEARS, AND MAY DETERMINE THAT THE SHORT-TERM RENTAL HOST SHALL BE INELI-
 GIBLE FOR REGISTRATION FOR A PERIOD OF UP TO TWELVE MONTHS FROM THE DATE
 OF  SUCH  DETERMINATION  OR  AT  THE REQUEST OF A MUNICIPALITY WHEN SUCH
 MUNICIPALITY REQUESTS SUCH REVOCATION DUE TO ILLEGAL OCCUPANCY.  LISTING
 OR  USING  A DWELLING UNIT, OR PORTION THEREOF, AS A SHORT-TERM RESIDEN-
 TIAL RENTAL UNIT WITHOUT CURRENT, VALID REGISTRATION SHALL  BE  UNLAWFUL
 AND  SHALL  MAKE PERSONS WHO LIST OR USE SUCH UNIT INELIGIBLE FOR REGIS-
 TRATION FOR A PERIOD OF TWELVE MONTHS FROM THE DATE A  DETERMINATION  IS
 MADE THAT A VIOLATION HAS OCCURRED.
 S. 8309--A                         20
 
   (B) A SHORT-TERM RENTAL HOST SHALL INCLUDE THEIR CURRENT, VALID REGIS-
 TRATION  NUMBER  ON ALL OFFERINGS, LISTINGS OR ADVERTISEMENTS FOR SHORT-
 TERM RENTAL GUEST STAYS.
   (C) A TENANT, OR OTHER PERSON THAT DOES NOT OWN A UNIT THAT IS USED AS
 A  SHORT-TERM  RENTAL  UNIT BUT IS IN VALID LEGAL POSSESSION OF A SHORT-
 TERM RESIDENTIAL RENTAL UNIT, SHALL NOT QUALIFY FOR REGISTRATION IF THEY
 ARE NOT THE PERMANENT OCCUPANT OF THE DWELLING UNIT IN QUESTION AND HAVE
 NOT BEEN GRANTED PERMISSION IN WRITING BY THE OWNER FOR  ITS  SHORT-TERM
 RENTAL,  TO  BE  VERIFIED BY THE DEPARTMENT OF STATE OR ANY MUNICIPALITY
 WITH ITS OWN REGISTRATION SYSTEM.
   (D) THE DEPARTMENT OF STATE SHALL MAKE AVAILABLE TO PLATFORMS THE DATA
 NECESSARY TO ALLOW BOOKING PLATFORMS TO VERIFY THE  REGISTRATION  STATUS
 OF  A SHORT-TERM RESIDENTIAL RENTAL UNIT AND THAT THE UNIT IS ASSOCIATED
 WITH THE SHORT-TERM RENTAL HOST WHO REGISTERED THE UNIT.
   (E) THE SHORT-TERM RENTAL HOST SHALL PAY APPLICATION AND RENEWAL  FEES
 IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF STATE.
   (F)  THERE  SHALL  BE A FEE FOR THE USE OF THE ELECTRONIC VERIFICATION
 SYSTEM IN AN AMOUNT TO BE ESTABLISHED BY THE DEPARTMENT OF  STATE.  SUCH
 FEE  SHALL  NOT  EXCEED  THE  COST  TO BUILD, OPERATE, AND MAINTAIN SUCH
 SYSTEM.
   2. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW  OR  ADMINISTRATIVE
 ACTION  TO  THE  CONTRARY, IT SHALL BE UNLAWFUL FOR A BOOKING SERVICE TO
 COLLECT A FEE FOR FACILITATING BOOKING TRANSACTIONS FOR SHORT-TERM RESI-
 DENTIAL RENTAL UNITS LOCATED IN THIS  STATE  WITHOUT  FIRST  REGISTERING
 WITH THE DEPARTMENT OF STATE. ACCORDINGLY, BOOKING SERVICES SHALL ADHERE
 TO  THE  FOLLOWING,  IN ADDITION TO OTHER REGULATIONS ESTABLISHED BY THE
 DEPARTMENT, AS CONDITIONS OF SUCH REGISTRATION:
   (A) BOOKING SERVICES SHALL PROVIDE TO THE DEPARTMENT  ON  A  QUARTERLY
 BASIS,  IN  A  FORM  AND  MANNER TO BE DETERMINED BY THE DEPARTMENT, THE
 REPORT DEVELOPED AND MAINTAINED BY THE  BOOKING  SERVICE  IN  ACCORDANCE
 WITH SUBDIVISION FOUR OF SECTION TWENTY-ONE OF THIS ARTICLE. THE DEPART-
 MENT SHALL SHARE THIS REPORT WITH COUNTY, CITY, TOWN, OR VILLAGE GOVERN-
 MENTS  AND SHALL MAKE SUCH REPORTS AVAILABLE TO LOCAL MUNICIPAL ENFORCE-
 MENT AGENCIES WHEN LAWFULLY REQUESTED.
   (B) A BOOKING SERVICE  SHALL  PROVIDE  AGREEMENT  IN  WRITING  TO  THE
 DEPARTMENT THAT IT WILL:
   (I)  OBTAIN WRITTEN CONSENT FROM ALL SHORT-TERM RENTAL HOSTS INTENDING
 TO UTILIZE THEIR  PLATFORM,  FOR  SHORT-TERM  RESIDENTIAL  RENTAL  UNITS
 LOCATED IN THIS STATE, FOR THE DISCLOSURE OF THE INFORMATION PURSUANT TO
 SUBDIVISION  FOUR  OF  SECTION TWENTY-ONE OF THIS ARTICLE, IN ACCORDANCE
 WITH PARAGRAPH (A) OF THIS SUBDIVISION; AND
   (II) FURNISH THE INFORMATION IDENTIFIED PURSUANT TO  SUBDIVISION  FOUR
 OF  SECTION TWENTY-ONE OF THIS ARTICLE, IN ACCORDANCE WITH PARAGRAPH (A)
 OF THIS SUBDIVISION.
    3. THE DEPARTMENT OF STATE SHALL SET A FEE FOR SHORT-TERM RESIDENTIAL
 RENTAL UNIT AND BOOKING SERVICE REGISTRATION WITH THE DEPARTMENT.
   § 23. EXCEPTIONS. NOTWITHSTANDING THE PROVISIONS OF ANY OTHER  LAW  TO
 THE CONTRARY, THIS ARTICLE SHALL NOT APPLY TO:
   1. INCIDENTAL AND OCCASIONAL OCCUPANCY OF SUCH DWELLING UNIT FOR FEWER
 THAN  THIRTY  CONSECUTIVE DAYS BY OTHER PERSONS WHEN THE PERMANENT OCCU-
 PANTS ARE TEMPORARILY ABSENT FOR PERSONAL REASONS, SUCH AS  VACATION  OR
 MEDICAL  TREATMENT, PROVIDED THAT THERE IS NO MONETARY COMPENSATION PAID
 TO THE PERMANENT OCCUPANTS FOR SUCH OCCUPANCY; OR
   2. A MUNICIPALITY WHICH DOES NOT ALLOW SHORT-TERM RESIDENTIAL RENTALS;
 PROVIDED, HOWEVER, THAT SUCH MUNICIPALITY  SHALL  REQUEST  AN  EXCEPTION
 FROM THIS ARTICLE; OR
 S. 8309--A                         21
 
   3. TEMPORARY HOUSING OR LODGING PERMITTED BY THE DEPARTMENT OF HEALTH.
   §  24.  PENALTIES.  NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW TO
 THE CONTRARY:
   1. ANY BOOKING SERVICE WHICH COLLECTS A FEE RELATED TO BOOKING A  UNIT
 AS  A SHORT-TERM RENTAL, WHERE SUCH UNIT IS NOT REGISTERED IN ACCORDANCE
 WITH THIS ARTICLE, SHALL BE FINED IN ACCORDANCE WITH  SUBDIVISIONS  FOUR
 AND  FIVE OF THIS SECTION.  THE SECRETARY OF STATE OR THEIR DESIGNEE MAY
 ALSO SEEK AN INJUNCTION FROM A COURT OF COMPETENT JURISDICTION PROHIBIT-
 ING THE COLLECTION OF ANY FEES RELATING TO THE OFFERING  OR  RENTING  OF
 THE UNIT AS A SHORT-TERM RESIDENTIAL RENTAL.
    2. ANY PERSON WHO OFFERS A SHORT-TERM RESIDENTIAL RENTAL UNIT WITHOUT
 REGISTERING  WITH  THE  DEPARTMENT  OF  STATE  OR MUNICIPAL REGISTRATION
 SYSTEM, OR ANY PERSON WHO  OFFERS  AN  ELIGIBLE  SHORT-TERM  RESIDENTIAL
 RENTAL  UNIT AS A SHORT-TERM RENTAL WHILE THE UNIT'S REGISTRATION ON THE
 SHORT-TERM RESIDENTIAL RENTAL UNIT REGISTRY IS SUSPENDED, SHALL BE FINED
 IN ACCORDANCE WITH SUBDIVISIONS FOUR AND FIVE OF THIS SECTION.
   3. ANY PERSON WHO FAILS TO COMPLY WITH  ANY  NOTICE  OF  VIOLATION  OR
 OTHER  ORDER  ISSUED PURSUANT TO THIS ARTICLE BY THE DEPARTMENT OF STATE
 FOR A VIOLATION OF ANY PROVISION OF  THIS  ARTICLE  SHALL  BE  FINED  IN
 ACCORDANCE WITH SUBDIVISIONS FOUR AND FIVE OF THIS SECTION.
   4. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
 SHORT-TERM  RENTAL  HOST  THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE
 SHALL RECEIVE A WARNING NOTICE ISSUED, WITHOUT PENALTY, BY  THE  DEPART-
 MENT  OF  STATE  UPON THE FIRST AND SECOND VIOLATION. THE WARNING NOTICE
 SHALL DETAIL ACTIONS TO BE TAKEN TO CURE THE VIOLATION.  A  TWO  HUNDRED
 DOLLAR  FINE  SHALL  BE IMPOSED UPON THE THIRD VIOLATION. A ONE THOUSAND
 DOLLAR FINE PER DAY SHALL BE IMPOSED  UPON  ALL  SUBSEQUENT  VIOLATIONS.
 UPON  THE  OCCURRENCE  OF  A  VIOLATION,  A SEVEN-DAY PERIOD TO CURE THE
 VIOLATION SHALL BE GRANTED. DURING SUCH PERIOD, NO FURTHER  FINES  SHALL
 BE  ACCUMULATED AGAINST THE SHORT-TERM RENTAL HOST, EXCEPT WHERE THE NEW
 VIOLATION IS RELATED TO A DIFFERENT SHORT-TERM RENTAL UNIT.
   5. IN A MUNICIPALITY THAT DOES NOT HAVE ITS OWN REGISTRATION SYSTEM, A
 BOOKING SERVICE THAT VIOLATES THE REQUIREMENTS OF THIS ARTICLE SHALL  BE
 ISSUED  A  FIVE  HUNDRED  DOLLAR  FINE PER DAY, PER VIOLATION, UNTIL THE
 VIOLATION IS CURED.
   6. IN A MUNICIPALITY THAT HAS ITS OWN REGISTRATION SYSTEM, THE MUNICI-
 PALITY MAY ESTABLISH AND EFFECTUATE ITS OWN PENALTY SYSTEM.
   § 24-A. ENFORCEMENT. 1. THE PROVISIONS OF THIS ARTICLE MAY BE ENFORCED
 IN ACCORDANCE WITH ARTICLE EIGHT OF THIS CHAPTER.
   2. THE DEPARTMENT OF STATE MAY ENTER INTO AGREEMENTS  WITH  A  BOOKING
 SERVICE  FOR  ASSISTANCE  IN  ENFORCING  THE PROVISIONS OF THIS SECTION,
 INCLUDING BUT NOT LIMITED TO AN AGREEMENT WHEREBY  THE  BOOKING  SERVICE
 AGREES  TO  REMOVE A LISTING FROM ITS PLATFORM THAT IS DEEMED INELIGIBLE
 FOR USE AS A SHORT-TERM RESIDENTIAL RENTAL UNIT UNDER THE PROVISIONS  OF
 THIS  ARTICLE,  AND  WHEREBY  THE  BOOKING  SERVICE AGREES TO PROHIBIT A
 SHORT-TERM RENTAL HOST FROM LISTING ANY LISTING WITHOUT A  VALID  REGIS-
 TRATION NUMBER.
   3.  THE  ATTORNEY GENERAL SHALL BE AUTHORIZED TO BRING AN ACTION FOR A
 VIOLATION OF THIS ARTICLE FOR  ANY  SUCH  VIOLATIONS  OCCURRING  IN  THE
 STATE,  REGARDLESS OF THE REGISTRATION SYSTEM IN PLACE WITHIN THE APPLI-
 CABLE JURISDICTION.
   4. A MUNICIPALITY SHALL BE ENTITLED TO BRING AN ACTION FOR A VIOLATION
 OF THIS ARTICLE FOR ANY SUCH VIOLATIONS OF THIS ARTICLE OCCURRING IN THE
 MUNICIPALITY, AND MAY NOTIFY THE ATTORNEY GENERAL.
   § 24-B. DATA SHARING. BOOKING SERVICES SHALL PROVIDE TO THE DEPARTMENT
 OF STATE AND MUNICIPALITIES, ON A MONTHLY BASIS, AN  ELECTRONIC  REPORT,
 S. 8309--A                         22
 
 IN  A FORMAT DETERMINED BY THE DEPARTMENT OF STATE OF THE LISTINGS MAIN-
 TAINED, AUTHORIZED, FACILITATED OR ADVERTISED  BY  THE  BOOKING  SERVICE
 WITHIN  THE  STATE FOR THE APPLICABLE REPORTING PERIOD. THE REPORT SHALL
 INCLUDE  THE  REGISTRATION NUMBER, AND A BREAKDOWN OF WHERE THE LISTINGS
 ARE LOCATED, WHETHER THE LISTING IS FOR A PARTIAL UNIT OR A WHOLE  UNIT,
 AND  SHALL  INCLUDE THE NUMBER OF NIGHTS EACH UNIT WAS REPORTED AS OCCU-
 PIED DURING THE APPLICABLE REPORTING PERIOD.
   § 3. Subdivision (c) of section 1101 of the tax law, as added by chap-
 ter 93 of the laws of 1965, paragraphs 2, 3,  4  and  6  as  amended  by
 section 2 and paragraph 8 as added by section 3 of part AA of chapter 57
 of  the  laws  of 2010, and paragraph 5 as amended by chapter 575 of the
 laws of 1965, is amended to read as follows:
   (c) When used in this article for the  purposes  of  the  tax  imposed
 under  subdivision  (e)  of section eleven hundred five OF THIS ARTICLE,
 AND SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FOUR OF THIS ARTICLE,  the
 following terms shall mean:
   (1)  Hotel.  A  building  or portion of it which is regularly used and
 kept open as such for the lodging of guests. The term  "hotel"  includes
 an  apartment  hotel,  a  motel,  boarding house or club, whether or not
 meals are served, AND SHORT-TERM RENTAL UNITS.
   (2) Occupancy. The use or possession, or  the  right  to  the  use  or
 possession,  of  any  room  in a hotel. "Right to the use or possession"
 includes the rights of a room remarketer as described in paragraph eight
 of this subdivision.
   (3) Occupant. A person who, for a consideration, uses,  possesses,  or
 has  the  right  to use or possess, any room in a hotel under any lease,
 concession, permit, right of access, license to use or other  agreement,
 or  otherwise.  "Right  to use or possess" includes the rights of a room
 remarketer as described in paragraph eight of this subdivision.
   (4) Operator. Any person operating a hotel. Such term shall include  a
 room  remarketer  and  such room remarketer shall be deemed to operate a
 hotel, or portion thereof, with respect to which  such  person  has  the
 rights of a room remarketer.
   (5)  Permanent  resident. Any occupant of any room or rooms in a hotel
 for at least ninety consecutive days shall  be  considered  a  permanent
 resident with regard to the period of such occupancy.
   (6)  Rent.  The  consideration  received  for occupancy, including any
 service or other charge or amount required to be paid as a condition for
 occupancy, valued in money, whether received in money or  otherwise  and
 whether received by the operator [or], A BOOKING SERVICE, a room remark-
 eter or another person on behalf of [either] ANY of them.
   (7)  Room.  Any  room or rooms of any kind in any part or portion of a
 hotel, which is available for or let out for any purpose  other  than  a
 place of assembly.
   (8)  Room remarketer. A person who reserves, arranges for, conveys, or
 furnishes occupancy, whether directly or indirectly, to an occupant  for
 rent  in  an amount determined by the room remarketer, directly or indi-
 rectly, whether pursuant to a written or other agreement. Such  person's
 ability  or  authority to reserve, arrange for, convey, or furnish occu-
 pancy, directly or indirectly, and to determine rent therefor, shall  be
 the  "rights of a room remarketer". A room remarketer is not a permanent
 resident with respect to a room for which such person has the rights  of
 a  room remarketer.  THIS TERM DOES NOT INCLUDE A BOOKING SERVICE UNLESS
 SUCH SERVICE OTHERWISE MEETS THIS DEFINITION.
   (9) SHORT-TERM RENTAL UNIT.  A SHORT-TERM RESIDENTIAL UNIT AS  DEFINED
 IN  SECTION TWENTY OF THE MULTIPLE RESIDENCE LAW OR IN SECTION TWENTY OF
 S. 8309--A                         23
 
 THE MULTIPLE DWELLING LAW WHICH IS REGISTERED  WITH  THE  DEPARTMENT  OF
 STATE  OR  A  MUNICIPAL  REGISTRATION  SYSTEM, WHICH INCLUDES BUT IS NOT
 LIMITED TO TITLE TWENTY-SIX OF THE ADMINISTRATIVE CODE OF  THE  CITY  OF
 NEW YORK.
   (10)  BOOKING  SERVICE.  (I) A PERSON OR ENTITY WHO, DIRECTLY OR INDI-
 RECTLY:
   (A) PROVIDES ONE OR MORE ONLINE, COMPUTER OR  APPLICATION-BASED  PLAT-
 FORMS THAT INDIVIDUALLY OR COLLECTIVELY CAN BE USED TO:
   (I)  LIST  OR ADVERTISE OFFERS FOR RENTAL OF A SHORT-TERM RENTAL UNIT,
 OR SPACE IN A SHORT-TERM RENTAL UNIT, A TYPE OF A HOTEL  AS  DEFINED  IN
 PARAGRAPH ONE OF THIS SUBDIVISION, AND
   (II)  EITHER  ACCEPT  SUCH OFFERS, OR RESERVE OR PAY FOR SUCH RENTALS;
 AND
   (B) CHARGES, COLLECTS OR RECEIVES A FEE FROM A CUSTOMER  OR  HOST  FOR
 THE USE OF SUCH A PLATFORM OR FOR PROVISION OF ANY SERVICE IN CONNECTION
 WITH  THE  RENTAL  OF A SHORT-TERM RENTAL UNIT, OR SPACE IN A SHORT-TERM
 RENTAL UNIT, A TYPE OF A HOTEL AS  DEFINED  IN  PARAGRAPH  ONE  OF  THIS
 SUBDIVISION.    FOR  THE  PURPOSES  OF THIS SECTION, "CUSTOMER" MEANS AN
 INDIVIDUAL OR ORGANIZATION THAT PURCHASES A STAY AT A SHORT-TERM RENTAL.
   (II) A BOOKING SERVICE SHALL NOT INCLUDE A PERSON OR ENTITY WHO FACIL-
 ITATES BOOKINGS OF HOTEL ROOMS SOLELY ON BEHALF OF AFFILIATED PERSONS OR
 ENTITIES, INCLUDING FRANCHISEES, OPERATING UNDER A SHARED HOTEL BRAND.
   (III) A BOOKING SERVICE SHALL NOT  INCLUDE  A  PERSON  OR  ENTITY  WHO
 FACILITATES  BOOKINGS OF HOTEL ROOMS AND DOES NOT COLLECT AND RETAIN THE
 RENT PAID FOR SUCH OCCUPANCY, AS DEFINED BY PARAGRAPH SIX OF THIS SUBDI-
 VISION.
   § 4. Subdivision (e) of section 1105 of the  tax  law  is  amended  by
 adding a new paragraph 3 to read as follows:
   (3)  THE  RENT  FOR EVERY OCCUPANCY OF A ROOM OR ROOMS IN A SHORT-TERM
 RENTAL UNIT, OR SPACE IN A SHORT-TERM RENTAL UNIT, A  TYPE  OF  A  HOTEL
 OFFERED  FOR RENT THROUGH A BOOKING SERVICE, AS DEFINED IN PARAGRAPH TEN
 OF SUBDIVISION (C) OF  SECTION  ELEVEN  HUNDRED  ONE  OF  THIS  ARTICLE,
 REGARDLESS  OF WHETHER IT IS FURNISHED, LIMITED TO A SINGLE FAMILY OCCU-
 PANCY, OR PROVIDES HOUSEKEEPING, FOOD, OR OTHER COMMON  HOTEL  SERVICES,
 INCLUDING, BUT NOT LIMITED TO, ENTERTAINMENT OR PLANNED ACTIVITIES.
   §  5.  Subdivision  1  of  section  1131 of the tax law, as amended by
 section 2 of part G of chapter 59 of the laws of  2019,  is  amended  to
 read as follows:
   (1)  "Persons  required to collect tax" or "person required to collect
 any tax imposed by this article" shall include: every vendor of tangible
 personal property or services; every  recipient  of  amusement  charges;
 every operator of a hotel; [and] every marketplace provider with respect
 to  sales  of  tangible personal property it facilitates as described in
 paragraph one of subdivision (e) of section eleven hundred one  of  this
 article;  AND BOOKING SERVICES UNLESS RELIEVED OF SUCH OBLIGATION PURSU-
 ANT TO PARAGRAPH THREE OF SUBDIVISION  (M)  OF  SECTION  ELEVEN  HUNDRED
 THIRTY-TWO  OF  THIS  PART.  Said  terms shall also include any officer,
 director or employee of a corporation or of a dissolved corporation, any
 employee of a partnership, any employee or manager of a limited  liabil-
 ity company, or any employee of an individual proprietorship who as such
 officer,  director,  employee or manager is under a duty to act for such
 corporation,  partnership,  limited  liability  company  or   individual
 proprietorship in complying with any requirement of this article, or has
 so  acted; and any member of a partnership or limited liability company.
 Provided, however, that any person who is a vendor solely by  reason  of
 clause  (D)  or  (E) of subparagraph (i) of paragraph (8) of subdivision
 S. 8309--A                         24
 
 (b) of section eleven hundred one of this article shall not be a "person
 required to collect any tax imposed by this article" until  twenty  days
 after the date by which such person is required to file a certificate of
 registration  pursuant  to  section  eleven  hundred thirty-four of this
 part.
   § 6. Section 1132 of the tax law is amended by adding a  new  subdivi-
 sion (m) to read as follows:
   (M)  (1)  A  BOOKING SERVICE SHALL BE REQUIRED TO (I) COLLECT FROM THE
 OCCUPANTS THE APPLICABLE  TAXES  ARISING  FROM  SUCH  OCCUPANCIES;  (II)
 COMPLY  WITH  ALL THE PROVISIONS OF THIS ARTICLE AND ARTICLE TWENTY-NINE
 OF THIS CHAPTER AND ANY  REGULATIONS  ADOPTED  PURSUANT  THERETO;  (III)
 REGISTER TO COLLECT TAX UNDER SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS
 PART; AND (IV) RETAIN RECORDS AND INFORMATION AS REQUIRED BY THE COMMIS-
 SIONER  AND  COOPERATE  WITH  THE  COMMISSIONER  TO  ENSURE  THE  PROPER
 COLLECTION AND REMITTANCE OF TAX IMPOSED, COLLECTED, OR REQUIRED  TO  BE
 COLLECTED UNDER THIS ARTICLE AND ARTICLE TWENTY-NINE OF THIS CHAPTER.
   (2)  IN  CARRYING  OUT  THE  OBLIGATIONS IMPOSED UNDER THIS SECTION, A
 BOOKING SERVICE SHALL HAVE ALL THE DUTIES, BENEFITS, AND ENTITLEMENTS OF
 A PERSON REQUIRED TO COLLECT TAX UNDER THIS ARTICLE AND ARTICLE  TWENTY-
 NINE  OF THIS CHAPTER WITH RESPECT TO THE OCCUPANCIES GIVING RISE TO THE
 TAX OBLIGATION, INCLUDING THE RIGHT TO ACCEPT  A  CERTIFICATE  OR  OTHER
 DOCUMENTATION  FROM AN OCCUPANT SUBSTANTIATING AN EXEMPTION OR EXCLUSION
 FROM TAX, AS IF SUCH BOOKING SERVICE WERE THE OPERATOR OF THE HOTEL WITH
 RESPECT TO SUCH OCCUPANCY, INCLUDING THE RIGHT  TO  RECEIVE  THE  REFUND
 AUTHORIZED  BY SUBDIVISION (E) OF THIS SECTION AND THE CREDIT ALLOWED BY
 SUBDIVISION (F) OF SECTION ELEVEN HUNDRED THIRTY-SEVEN OF THIS PART.
   (3) AN OPERATOR OF A HOTEL IS NOT A PERSON REQUIRED TO COLLECT TAX FOR
 PURPOSES OF THIS PART WITH RESPECT TO TAXES IMPOSED UPON OCCUPANCIES  OF
 HOTELS IF:
   (I)  THE OPERATOR OF THE HOTEL CAN SHOW THAT THE OCCUPANCY WAS FACILI-
 TATED BY A BOOKING SERVICE WHO IS REGISTERED TO COLLECT TAX PURSUANT  TO
 SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART; AND
   (II)  THE  OPERATOR  OF  THE HOTEL ACCEPTED FROM THE BOOKING SERVICE A
 PROPERLY COMPLETED CERTIFICATE OF COLLECTION IN A FORM PRESCRIBED BY THE
 COMMISSIONER CERTIFYING THAT THE BOOKING SERVICE HAS  AGREED  TO  ASSUME
 THE  TAX  COLLECTION  AND FILING RESPONSIBILITIES OF THE OPERATOR OF THE
 HOTEL; AND
   (III) ANY FAILURE OF THE BOOKING SERVICE TO COLLECT THE PROPER  AMOUNT
 OF TAX WITH RESPECT TO SUCH OCCUPANCY WAS NOT THE RESULT OF THE OPERATOR
 OF  THE  HOTEL  PROVIDING  INCORRECT INFORMATION TO THE BOOKING SERVICE,
 WHETHER INTENTIONAL OR UNINTENTIONAL.
   THIS PROVISION SHALL BE  ADMINISTERED  IN  A  MANNER  CONSISTENT  WITH
 SUBPARAGRAPH  (I) OF PARAGRAPH ONE OF SUBDIVISION (C) OF THIS SECTION AS
 IF A CERTIFICATE OF COLLECTION WERE A RESALE  OR  EXEMPTION  CERTIFICATE
 FOR  PURPOSES  OF  SUCH  SUBPARAGRAPH,  INCLUDING  WITH  REGARD  TO  THE
 COMPLETENESS OF SUCH CERTIFICATE OF COLLECTION AND  THE  TIMING  OF  ITS
 ACCEPTANCE  BY  THE  OPERATOR  OF THE HOTEL; PROVIDED HOWEVER, THAT WITH
 REGARD TO ANY OCCUPANCIES SOLD BY AN OPERATOR  OF  THE  HOTEL  THAT  ARE
 FACILITATED  BY  A BOOKING SERVICE WHO IS AFFILIATED WITH SUCH OPERATOR,
 THE OPERATOR SHALL BE DEEMED LIABLE AS A PERSON UNDER A DUTY TO ACT  FOR
 SUCH  BOOKING  SERVICE FOR PURPOSES OF SUBDIVISION ONE OF SECTION ELEVEN
 HUNDRED THIRTY-ONE OF THIS PART.
   (4) THE COMMISSIONER MAY, IN HIS OR HER  DISCRETION  DEVELOP  STANDARD
 LANGUAGE,  OR  APPROVE LANGUAGE DEVELOPED BY A BOOKING SERVICE, IN WHICH
 THE BOOKING SERVICE OBLIGATES ITSELF TO COLLECT THE TAX ON BEHALF OF ALL
 THE OPERATORS OF HOTELS.
 S. 8309--A                         25
 
   (5) IN THE EVENT AN OPERATOR OF A HOTEL IS A ROOM REMARKETER, AND  ALL
 OTHER PROVISIONS OF THIS SUBDIVISION ARE MET SUCH THAT A BOOKING SERVICE
 IS  OBLIGATED  TO COLLECT TAX, AND DOES IN FACT COLLECT TAX AS EVIDENCED
 BY THE BOOKS AND RECORDS OF SUCH BOOKING SERVICE, THEN THE PROVISIONS OF
 SUBDIVISION (E) OF SECTION ELEVEN HUNDRED NINETEEN OF THIS ARTICLE SHALL
 BE APPLICABLE.
   § 7. Paragraph 4 of subdivision (a) of section 1136 of the tax law, as
 amended  by  section  5  of part G of chapter 59 of the laws of 2019, is
 amended to read as follows:
   (4) The return of a vendor of tangible personal property  or  services
 shall  show  such vendor's receipts from sales and the number of gallons
 of any motor fuel or diesel motor fuel sold and also the aggregate value
 of tangible personal property and services and number of gallons of such
 fuels sold by the vendor, the use of which is subject to tax under  this
 article,  and  the  amount  of  tax  payable  thereon  pursuant  to  the
 provisions of section eleven hundred  thirty-seven  of  this  part.  The
 return  of  a recipient of amusement charges shall show all such charges
 and the amount of tax thereon, and the return of an operator required to
 collect tax on rents shall show all rents received or  charged  and  the
 amount  of tax thereon. The return of a marketplace seller shall exclude
 the receipts from a sale of tangible personal property facilitated by  a
 marketplace  provider  if,  in  regard to such sale: (A) the marketplace
 seller has timely received in good faith a  properly  completed  certif-
 icate  of  collection  from  the marketplace provider or the marketplace
 provider has included a provision approved by the  commissioner  in  the
 publicly-available  agreement  between  the marketplace provider and the
 marketplace seller as described in subdivision  one  of  section  eleven
 hundred thirty-two of this part, and (B) the information provided by the
 marketplace  seller  to  the  marketplace  provider  about such tangible
 personal property is accurate.  THE RETURN OF A SHORT-TERM  RENTAL  HOST
 SHALL EXCLUDE THE RENT FROM OCCUPANCY OF A SHORT-TERM RENTAL UNIT FACIL-
 ITATED  BY  A BOOKING SERVICE IF, IN REGARD TO SUCH SALE: (A) THE SHORT-
 TERM RENTAL HOST HAS TIMELY RECEIVED IN GOOD FAITH A PROPERLY  COMPLETED
 CERTIFICATE  OF  COLLECTION  FROM  THE  BOOKING  SERVICE  OR THE BOOKING
 SERVICE HAS INCLUDED A PROVISION APPROVED BY  THE  COMMISSIONER  IN  THE
 PUBLICLY-AVAILABLE  AGREEMENT BETWEEN THE BOOKING SERVICE AND THE SHORT-
 TERM RENTAL HOST AS DESCRIBED  IN  SUBDIVISION  (M)  OF  SECTION  ELEVEN
 HUNDRED THIRTY-TWO OF THIS PART, AND (B) THE INFORMATION PROVIDED BY THE
 SHORT-TERM  RENTAL  HOST TO THE BOOKING SERVICE ABOUT SUCH RENT AND SUCH
 OCCUPANCY IS ACCURATE.
   § 8. Section 1142 of the tax law is amended by adding a  new  subdivi-
 sion 16 to read as follows:
   16.  TO PUBLISH A LIST ON THE DEPARTMENT'S WEBSITE OF BOOKING SERVICES
 WHOSE CERTIFICATES OF AUTHORITY HAVE BEEN REVOKED AND, IF  NECESSARY  TO
 PROTECT  SALES  TAX  REVENUE,  PROVIDE BY REGULATION OR OTHERWISE THAT A
 SHORT-TERM RENTAL UNIT OPERATOR WILL BE RELIEVED OF THE  REQUIREMENT  TO
 REGISTER  AND  THE  DUTY  TO  COLLECT TAX ON THE RENT FOR OCCUPANCY OF A
 SHORT-TERM RENTAL FACILITATED BY A BOOKING SERVICE PROVIDER ONLY IF,  IN
 ADDITION  TO  THE  CONDITIONS PRESCRIBED BY PARAGRAPH TWO OF SUBDIVISION
 (M) OF SECTION ELEVEN HUNDRED THIRTY-TWO AND PARAGRAPH SIX  OF  SUBDIVI-
 SION  (A)  OF SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS PART BEING MET,
 SUCH BOOKING SERVICE IS NOT ON SUCH LIST  AT  THE  COMMENCEMENT  OF  THE
 QUARTERLY PERIOD COVERED THEREBY.
   §  9.  Subpart  A of part 1 of article 29 of the tax law is amended by
 adding a new section 1200 to read as follows:
 S. 8309--A                         26
 
   § 1200. DEFINITION. FOR THE PURPOSES OF  THIS  ARTICLE  "HOTEL"  SHALL
 MEAN  A BUILDING OR PORTION OF SUCH BUILDING WHICH IS REGULARLY USED AND
 KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS, INCLUDING: (A) AN APARTMENT
 HOTEL, (B) A MOTEL, (C) A BOARDING HOUSE OR CLUB, WHETHER OR  NOT  MEALS
 ARE  SERVED,  AND  (D) SHORT-TERM RESIDENTIAL RENTAL UNITS AS DEFINED IN
 SUBDIVISION ONE OF SECTION TWENTY OF THE MULTIPLE RESIDENCE  LAW  OR  IN
 SUBDIVISION ONE OF SECTION TWENTY OF THE MULTIPLE DWELLING LAW.
   §  10.  Notwithstanding any other provisions of law to the contrary, a
 county, city, town, or village government may enact a local law  prohib-
 iting  or  further  limiting  the  listing  or use of dwelling units, or
 portions thereof, as short-term residential rental units.
   § 11. Severability. If any provision of this act, or  any  application
 of  any  provision  of  this  act, is held to be invalid, that shall not
 affect the validity or effectiveness of any other provision of this act,
 or of any other application of any provision of this act, which  can  be
 given effect without that provision or application; and to that end, the
 provisions and applications of this act are severable.
   §  12.  This  act  shall  take effect on the one hundred twentieth day
 after it shall have become a law.
 
                                  PART L
 
   Section 1. Section 493 of the tax law, as added by chapter 92  of  the
 laws of 2021, is amended to read as follows:
   §  493. Imposition of tax. (a) There is hereby imposed a tax on adult-
 use cannabis products sold by  a  distributor  to  a  person  who  sells
 adult-use cannabis products at retail at the [following rates:
   (1)  cannabis flower at the rate of five-tenths of one cent per milli-
 gram of the amount of total THC, as reflected on the product label;
   (2) concentrated cannabis at the rate of eight-tenths of one cent  per
 milligram of the amount of total THC, as reflected on the product label;
 and
   (3)  cannabis  edible product at the rate of three cents per milligram
 of the amount of total THC, as reflected on the product label. This  tax
 shall  accrue  at the time of such sale or transfer. Where] RATE OF: (1)
 FIVE PERCENT OF THE AMOUNT CHARGED FOR THE  SALE  OR  TRANSFER  OF  SUCH
 ADULT-USE CANNABIS PRODUCTS TO SUCH RETAILER FOR TAX YEARS ENDING BEFORE
 JANUARY  FIRST,  TWO  THOUSAND  TWENTY-EIGHT;  (2)  SEVEN PERCENT OF THE
 AMOUNT CHARGED FOR THE SALE  OR  TRANSFER  OF  SUCH  ADULT-USE  CANNABIS
 PRODUCTS  TO  SUCH  RETAILER FOR TAX YEARS BEGINNING ON OR AFTER JANUARY
 FIRST, TWO THOUSAND TWENTY-EIGHT AND ENDING  BEFORE  JANUARY  FIRST  TWO
 THOUSAND  THIRTY-ONE; AND (3) NINE PERCENT OF THE AMOUNT CHARGED FOR THE
 SALE OR TRANSFER OF SUCH ADULT-USE CANNABIS PRODUCTS  TO  SUCH  RETAILER
 FOR  TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTY-
 ONE; PROVIDED THAT WHERE a person who distributes adult-use cannabis  is
 licensed  under the cannabis law as a microbusiness or registered organ-
 ization AND SUCH PERSON SELLS ADULT-USE  CANNABIS  PRODUCTS  AT  RETAIL,
 such  person  shall  be liable for the tax, and such tax shall accrue at
 the time of the retail sale, AND THE AMOUNT SUBJECT TO THE  TAX  IMPOSED
 BY  THIS SUBDIVISION SHALL BE SEVENTY-FIVE PERCENT OF THE AMOUNT CHARGED
 BY SUCH PERSON FOR THE SALE OR TRANSFER OF SUCH  PRODUCTS  TO  A  RETAIL
 CUSTOMER.
   (b) In addition to any other tax imposed by this chapter or other law,
 there  is hereby imposed a tax of nine percent of the amount charged for
 the sale or transfer of adult-use cannabis products to a retail customer
 by a person who sells adult-use cannabis products at retail. This tax is
 S. 8309--A                         27
 
 imposed on the person who sells adult-use cannabis at retail  and  shall
 accrue at the time of such sale or transfer.
   (c)  In  addition  to the taxes imposed by subdivisions (a) and (b) of
 this section, there is hereby imposed a tax on the sale or  transfer  of
 adult-use  cannabis  products to a retail customer by a person who sells
 adult-use cannabis products at retail at the rate of four percent of the
 amount charged by such person for such adult-use cannabis product, which
 tax shall accrue at the time of such sale or transfer. The  tax  imposed
 by  this subdivision is imposed on a person who sells adult-use cannabis
 products at retail, and shall be paid to the commissioner in  trust  for
 and  on  account of a city having a population of a million or more, and
 counties (other  than  counties  wholly  within  such  a  city),  towns,
 villages, and cities with a population of less than a million in which a
 retail dispensary is located.
   (d)  The  taxes  imposed  by  this section shall not apply to sales of
 adult-use cannabis to a person holding a cannabis research license under
 section thirty-nine of the cannabis law.
   § 2. Subdivision (a) of section 496-b of the  tax  law,  as  added  by
 chapter 92 of the laws of 2021, is amended to read as follows:
   (a) The provisions of PART FOUR OF article [twenty-seven] TWENTY-EIGHT
 of this chapter shall apply to the taxes imposed by section four hundred
 ninety-three  of this article in the same manner and with the same force
 and effect as if the language of such article had been  incorporated  in
 full  into this section and had expressly referred to the tax imposed by
 this article, except to the extent that any provision of such article is
 either inconsistent with a provision of this article or is not  relevant
 to this article.
   §  3.  This act shall take effect immediately; provided, however, that
 section one of this act shall  apply  to  sales  of  adult-use  cannabis
 products  on  or  after  June  1,  2024;  and provided further, however,
 section two of this act shall  apply  to  sales  of  adult-use  cannabis
 products on or after December 1, 2024.
 
                                  PART M
 
                           Intentionally Omitted
 
                                  PART N
 
   Section 1. Subdivision 1 of section 1102 of the real property tax law,
 as  amended  by  chapter  532 of the laws of 1994, is amended to read as
 follows:
   1. "Charges" or "legal charges" means:
   (a) the cost of the mailing or service of notices required or  author-
 ized by this article;
   (b)  the cost of publication of notices required or authorized by this
 title;
   (c) the amount of any interest and penalties imposed by law;
   (d) the cost of  recording  or  filing  legal  documents  required  or
 authorized by this article; [and]
   (e)  THE  COST  OF  APPRAISING  A  PROPERTY'S VALUE FOR THE PURPOSE OF
 DETERMINING THE EXISTENCE AND AMOUNT OF ANY SURPLUS PURSUANT TO  SECTION
 ELEVEN HUNDRED NINETY-SIX OF THIS ARTICLE;
   (F)  the  reasonable  and  necessary  cost of any search of the public
 record required or authorized to satisfy the notice requirements of this
 S. 8309--A                         28
 
 article, and [the] OTHER reasonable and necessary  expenses  [for  legal
 services  of] INCURRED BY a tax district in connection with a proceeding
 to foreclose a tax lien, INCLUDING, AND WITHOUT LIMITATION,  ADMINISTRA-
 TIVE,  AUCTION AND REASONABLE ATTORNEY FEES AND/OR COSTS ASSOCIATED WITH
 THE FORECLOSURE PROCESS; provided, that: (i) a charge  of  up  to  [one]
 EITHER  TWO  hundred fifty dollars per parcel, OR TWO PERCENT OF THE SUM
 OF THE TAXES, INTEREST AND PENALTIES DUE ON  THE  PARCEL,  WHICHEVER  IS
 GREATER,  shall be deemed reasonable and necessary to cover the combined
 costs of such searches and [legal expenses]  THE  OTHER  REASONABLE  AND
 NECESSARY  COSTS  AND EXPENSES DELINEATED IN THIS PARAGRAPH, and such an
 amount may be charged without substantiation, even if salaried employees
 of the tax district performed [the search or legal] SOME OR ALL OF  SUCH
 services;  and  (ii)  a  tax  district  may charge a greater amount with
 respect to one or more parcels upon demonstration to the satisfaction of
 the court having jurisdiction that such greater  amount  was  reasonable
 and necessary; AND
   [(f)]  (G) THE AMOUNT OWED TO THE TAX DISTRICT BY VIRTUE OF A JUDGMENT
 LIEN, A MORTGAGE LIEN, OR ANY OTHER LIEN HELD BY THE TAX  DISTRICT  THAT
 IS NOT A DELINQUENT TAX LIEN.
   Charges  shall  be deemed a part of the delinquent tax for purposes of
 redemption.
   § 2. Subdivision 2 of section 1104 of the real property  tax  law,  as
 amended  by  chapter 532 of the laws of 1994, paragraph (iii) as further
 amended by subdivision (b) of section 1 of part W of chapter 56  of  the
 laws of 2010, is amended to read as follows:
   2.  The provisions of this article shall not be applicable to [a coun-
 ty, city or town] ANY TAXING JURISDICTION which: (i) on  January  first,
 nineteen  hundred ninety-three, was authorized to enforce the collection
 of delinquent taxes pursuant to a county charter, city charter, adminis-
 trative code or special law; (ii) adopted a local  law,  no  later  than
 July  first, nineteen hundred ninety-four, providing that the collection
 of taxes in such  [county,  city  or  town]  TAXING  JURISDICTION  shall
 continue  to  be enforced pursuant to such charter, code or special law,
 as such charter, code or special law may from time to time  be  amended;
 and  (iii) filed a copy of such local law with the commissioner no later
 than August first, nineteen hundred  ninety-four.    PROVIDED,  HOWEVER,
 THAT NOTWITHSTANDING ANY PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL LAW
 TO  THE  CONTRARY, IF SUCH CHARTER, CODE OR SPECIAL LAW DOES NOT INCLUDE
 PROVISIONS ALLOWING FOR ANY  "SURPLUS"  AS  DEFINED  BY  SECTION  ELEVEN
 HUNDRED NINETY-FIVE OF THIS ARTICLE TO BE CLAIMED BY THE FORMER OWNER OR
 OTHER  PARTIES WHOSE INTERESTS WERE EXTINGUISHED BY THE FORECLOSURE OF A
 DELINQUENT TAX LIEN, THEN UNTIL SUCH CHARTER, CODE  OR  SPECIAL  LAW  IS
 AMENDED  TO COMPLY WITH THE PROVISIONS OF TITLE SIX OF THIS ARTICLE, ANY
 CLAIMS FOR SURPLUS WITHIN SUCH TAX DISTRICT SHALL BE ADMINISTERED  IN  A
 MANNER  SUBSTANTIALLY  SIMILAR  TO  THAT PRESCRIBED BY TITLE SIX OF THIS
 ARTICLE; AND PROVIDED FURTHER, THAT ON OR AFTER THE  EFFECTIVE  DATE  OF
 THE  CHAPTER  OF  THE LAWS OF TWO THOUSAND TWENTY-FOUR THAT AMENDED THIS
 SUBDIVISION, ALL LOCAL TAXING JURISDICTIONS MUST PROVIDE PROTECTIONS  TO
 HOMEOWNERS  AT  LEAST  AS PROTECTIVE AS THOSE PRESCRIBED IN TITLE SIX OF
 THIS ARTICLE.
   § 3. Paragraph (d) of subdivision 2 of section 1136 of the real  prop-
 erty  tax law, as amended by chapter 532 of the laws of 1994, is amended
 to read as follows:
   (d) In directing any conveyance  pursuant  to  this  subdivision,  the
 judgment  shall  direct  the  enforcing  officer  of the tax district to
 prepare and execute a deed conveying title to the parcel or  parcels  of
 S. 8309--A                         29
 
 real  property  concerned.  Such title shall be full and complete in the
 absence of an agreement between tax districts as herein provided that it
 shall be subject to the tax liens of one or more tax districts. Upon the
 execution  of such deed, the grantee shall be seized of an estate in fee
 simple absolute in such parcel unless the conveyance is  expressly  made
 subject  to  tax  liens  of  a  tax district as herein provided, and all
 persons, including the state, infants, incompetents, absentees and  non-
 residents,  who  may have had any right, title, interest, claim, lien or
 equity of redemption in or upon such parcel, shall be barred and forever
 foreclosed of all such right, title, interest, claim, lien or equity  of
 redemption.  NOTHING CONTAINED HEREIN SHALL BE CONSTRUED TO PRECLUDE ANY
 SUCH  PERSON  FROM  FILING A CLAIM PURSUANT TO TITLE SIX OF THIS ARTICLE
 FOR A SHARE OF ANY SURPLUS THAT MAY BE ATTRIBUTABLE TO THE SALE OF  SUCH
 PARCEL.
   §  4.  Subdivision  3 of section 1136 of the real property tax law, as
 amended by chapter 532 of the laws  of  1994,  is  amended  to  read  as
 follows:
   3.  When  no  answer  has  been interposed. (A) The court shall make a
 final judgment awarding to such  tax  district  the  possession  of  any
 parcel  of  real  property  described in the petition of foreclosure not
 redeemed as provided in this title and as to which no answer  is  inter-
 posed  as  provided  herein.  In  addition  thereto  such judgment shall
 contain a direction to the enforcing officer  of  the  tax  district  to
 prepare,  execute  and cause to be recorded a deed conveying to such tax
 district full and complete title to such parcel.
   (B) ALTERNATIVELY, AT THE REQUEST OF THE ENFORCING OFFICER, THE  COURT
 MAY  MAKE A FINAL JUDGMENT AUTHORIZING THE ENFORCING OFFICER TO PREPARE,
 EXECUTE AND CAUSE TO BE RECORDED A  DEED  CONVEYING  FULL  AND  COMPLETE
 TITLE  TO  SUCH  PARCEL DIRECTLY TO A PARTY OTHER THAN THE TAX DISTRICT,
 WITHOUT THE TAX DISTRICT TAKING TITLE THERETO.
   (C) Upon the execution of such deed, the tax district, OR THE  GRANTEE
 AS  THE CASE MAY BE, shall be seized of an estate in fee simple absolute
 in such parcel and all persons, including the state,  infants,  incompe-
 tents,  absentees  and  non-residents who may have had any right, title,
 interest, claim, lien or equity of redemption in  or  upon  such  parcel
 shall  be barred and forever foreclosed of all such right, title, inter-
 est, claim, lien or equity of  redemption.    NOTHING  CONTAINED  HEREIN
 SHALL  BE  CONSTRUED  TO  PRECLUDE  ANY  SUCH PERSON FROM FILING A CLAIM
 PURSUANT TO TITLE SIX OF THIS ARTICLE FOR A SHARE OF  ANY  SURPLUS  THAT
 MAY BE ATTRIBUTABLE TO THE SALE OF SUCH PARCEL.
   § 5.  Section 1136 of the real property tax law is amended by adding a
 new subdivision 4 to read as follows:
   4.  (A)  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW TO THE CONTRARY,
 WHEN A PARCEL IS SUBJECT TO A JUDGMENT OF FORECLOSURE ISSUED PURSUANT TO
 THIS SECTION BUT HAS NOT YET BEEN CONVEYED TO A  THIRD  PARTY,  THE  TAX
 DISTRICT  MAY, AT ITS DISCRETION, CONVEY TITLE TO THE PARCEL BACK TO THE
 FORMER OWNER OR OWNERS, OR TO THE SUCCESSOR OR SUCCESSORS IN INTEREST IF
 ANY, UPON PAYMENT OF THE TAXES, PENALTIES,  INTEREST  AND  OTHER  LAWFUL
 CHARGES OWED TO THE TAX DISTRICT, SUBJECT TO THE PROVISIONS OF PARAGRAPH
 (B) OF THIS SUBDIVISION.
   (B)  IF  IMMEDIATELY PRIOR TO THE ISSUANCE OF THE JUDGMENT OF FORECLO-
 SURE, ANY OTHER PERSON HAD ANY RIGHT, TITLE, INTEREST,  CLAIM,  LIEN  OR
 EQUITY  OF  REDEMPTION  IN  OR  UPON SUCH PARCEL, THE DEED CONVEYING THE
 PARCEL BACK TO THE FORMER OWNER OR OWNERS,  OR  TO  THEIR  SUCCESSOR  OR
 SUCCESSORS  IN  INTEREST,  SHALL  STATE THAT THE CONVEYANCE SHALL BECOME
 SUBJECT TO THE RIGHT, TITLE, INTEREST, CLAIM, LIEN OR EQUITY OF  REDEMP-
 S. 8309--A                         30
 
 TION  OF  ANY OTHER PERSON THAT HAD BEEN EXTINGUISHED BY THE JUDGMENT OF
 FORECLOSURE, ONCE SUCH RIGHT, TITLE, INTEREST, CLAIM, LIEN OR EQUITY  OF
 REDEMPTION  HAS BEEN REINSTATED NUNC PRO TUNC PURSUANT TO THE PROVISIONS
 OF  THIS  PARAGRAPH.   UPON THE EXECUTION OF SUCH DEED, THE TAX DISTRICT
 SHALL CAUSE A COPY THEREOF TO BE  FILED  WITH  THE  COURT,  WHICH  SHALL
 DIRECT THE REINSTATEMENT OF ANY SUCH RIGHT, TITLE, INTEREST, CLAIM, LIEN
 OR EQUITY OF REDEMPTION IN SUCH PARCEL NUNC PRO TUNC.
   § 6.  Section 1166 of the real property tax law, as amended by chapter
 532  of the laws of 1994, subdivision 1 as amended by chapter 500 of the
 laws of 2015, is amended to read as follows:
   § 1166. Real property acquired by tax district; right  of  sale.    1.
 Whenever  any  tax  district  shall become vested with the title to real
 property, AND WHENEVER AN ENFORCING OFFICER SHALL HAVE  BEEN  AUTHORIZED
 TO SELL AND CONVEY REAL PROPERTY DIRECTLY TO ANOTHER PARTY, by virtue of
 a  foreclosure  proceeding  brought  pursuant  to the provisions of this
 article, such tax district OR ENFORCING OFFICER is hereby authorized  to
 sell  and  convey  [the]  SUCH  real property [so acquired], which shall
 include any and all gas, oil or mineral rights associated with such real
 property, either with or without advertising for  bids,  notwithstanding
 the provisions of any general, special or local law.
   2.  No  such  sale shall be effective unless and until such sale shall
 have been approved and confirmed by a majority  vote  of  the  governing
 body of the tax district, except that no such approval shall be required
 when the property is sold at public auction to the highest bidder.
   3.  THE  PROVISIONS  OF  TITLE  SIX  OF  THIS ARTICLE SHALL GOVERN THE
 DISTRIBUTION OF ANY SURPLUS ATTRIBUTABLE TO SUCH SALES.
   § 6-a. The real property tax law is amended by adding  a  new  section
 1135 to read as follows:
   §  1135.  APPLICATION FOR SURPLUS. ANY PERSON CLAIMING SURPLUS ARISING
 FROM A TAX DISTRICT'S ENFORCEMENT OF DELINQUENT PROPERTY TAXES  MAY,  IN
 LIEU  OF  FILING  AN ANSWER TO THE FORECLOSURE PROCEEDING, FILE WITH THE
 CLERK IN WHOSE OFFICE THE REPORT OF SALE IS FILED AT ANY TIME BEFORE THE
 CONFIRMATION OF THE REPORT OF SALE, A  WRITTEN  NOTICE  OF  SUCH  CLAIM,
 STATING  THE  NATURE  AND  EXTENT  OF THEIR CLAIM AND THE ADDRESS OF THE
 CLAIMANT OR THEIR ATTORNEY.
   § 7. Article 11 of the real property tax law is amended  by  adding  a
 new title 6 to read as follows:
                                   TITLE 6
                          DISTRIBUTION OF SURPLUS
 SECTION 1195.   DEFINITIONS.
         1196.   DETERMINATION OF EXISTENCE AND AMOUNT OF SURPLUS.
         1197.   CLAIMS FOR SURPLUS.
         1198.   NOTICE OF EXEMPTIONS.
         1199.   REPAYMENT PLAN.
         1199-A. PRE-FORECLOSURE SETTLEMENT CONFERENCES.
   §  1195.  DEFINITIONS.  IN  ADDITION  TO  THE DEFINITIONS SET FORTH IN
 SECTION ELEVEN HUNDRED TWO OF THIS ARTICLE, FOR PURPOSES OF THIS TITLE:
   1. "PUBLIC  SALE"  MEANS  A  SALE  RESULTING  FROM  A  PUBLIC  AUCTION
 CONDUCTED IN ACCORDANCE WITH THE PROVISIONS OF SECTION TWO HUNDRED THIR-
 TY-ONE OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW.
   2.  "SURPLUS" MEANS THE NET GAIN, IF ANY, REALIZED BY THE TAX DISTRICT
 UPON THE SALE OF TAX-FORECLOSED PROPERTY, AS DETERMINED  IN  THE  MANNER
 SET  FORTH  IN SECTION ELEVEN HUNDRED NINETY-SIX OF THIS ARTICLE.  WHERE
 NO SUCH GAIN WAS REALIZED, NO SURPLUS  SHALL  BE  ATTRIBUTABLE  TO  THAT
 SALE.
 S. 8309--A                         31
 
   3.  "TAX-FORECLOSED PROPERTY" MEANS A PARCEL AS TO WHICH A JUDGMENT OF
 FORECLOSURE HAS BEEN ISSUED PURSUANT TO SECTION ELEVEN  HUNDRED  THIRTY-
 SIX OF THIS ARTICLE.
   §  1196.  DETERMINATION OF EXISTENCE AND AMOUNT OF SURPLUS.  1. WITHIN
 FORTY-FIVE DAYS AFTER THE SALE OF TAX-FORECLOSED PROPERTY, THE ENFORCING
 OFFICER SHALL DETERMINE WHETHER A SURPLUS IS ATTRIBUTABLE TO  SUCH  SALE
 AND  IF  SO,  THE  AMOUNT THEREOF.   SUCH DETERMINATION SHALL BE MADE BY
 ASCERTAINING THE SUM OF THE TOTAL AMOUNT OF  TAXES  DUE  PLUS  INTEREST,
 PENALTIES  AND OTHER CHARGES AS DEFINED BY SECTION ELEVEN HUNDRED TWO OF
 THIS ARTICLE, AND SUBTRACTING SUCH SUM FROM WHICHEVER OF  THE  FOLLOWING
 IS APPLICABLE:
   (A)  WHERE THE SALE WAS A PUBLIC SALE, THE AMOUNT PAID FOR THE PROPER-
 TY;
   (B) WHERE THE SALE WAS NOT A PUBLIC SALE, OR WHERE  THE  TAX  DISTRICT
 RETAINS  TITLE  TO  THE  PROPERTY  FOR A PUBLIC USE, AN APPRAISAL OF THE
 PROPERTY CONDUCTED BY A NEW YORK STATE LICENSED REAL ESTATE APPRAISER TO
 ESTABLISH FAIR MARKET VALUE OF THE PROPERTY AT THE TIME OF THE  TRANSFER
 OF TITLE; OR
   (C) BY SUCH OTHER VALUATION METHOD AS THE ENFORCING OFFICER REASONABLY
 DETERMINES WILL RESULT IN JUST COMPENSATION TO THE FORMER OWNER OR OTHER
 PARTIES WHOSE INTERESTS WERE EXTINGUISHED BY THE FORECLOSURE OF A DELIN-
 QUENT  TAX  LIEN AS MEASURED BY THE VALUE OF THE PROPERTY AT THE TIME OF
 THE TRANSFER OF TITLE.
   2. (A) IF THE ENFORCING OFFICER DETERMINES THAT NO SURPLUS IS  ATTRIB-
 UTABLE  TO THE SALE, SUCH ENFORCING OFFICER SHALL SUBMIT A REPORT TO THE
 COURT DESCRIBING THE CIRCUMSTANCES OF THE SALE, STATING THAT NO  SURPLUS
 WAS ATTRIBUTABLE TO THE SALE AND DEMONSTRATING HOW THE ENFORCING OFFICER
 REACHED THAT CONCLUSION.
   (B) IF THE ENFORCING OFFICER DETERMINES THAT A SURPLUS IS ATTRIBUTABLE
 TO  THE  SALE, SUCH ENFORCING OFFICER SHALL SUBMIT A REPORT TO THE COURT
 DESCRIBING THE CIRCUMSTANCES OF THE SALE, STATING  THAT  A  SURPLUS  WAS
 ATTRIBUTABLE  TO  THE  SALE,  AND  DEMONSTRATING  HOW  THE AMOUNT OF THE
 SURPLUS WAS DETERMINED.  SUCH SURPLUS SHALL BE PAID TO THE COURT  THERE-
 WITH.   WITHIN TEN DAYS OF SUBMITTING SUCH REPORT, THE ENFORCING OFFICER
 SHALL NOTIFY THE FORMER PROPERTY OWNER THAT A SURPLUS  WAS  ATTRIBUTABLE
 TO  THE  SALE  OF  SUCH  PROPERTY,  THAT SUCH SURPLUS HAS BEEN PAID INTO
 COURT, AND THAT THE COURT WILL NOTIFY  THE  INTERESTED  PARTIES  OF  THE
 PROCEDURE  TO  BE  FOLLOWED  IN ORDER TO MAKE A CLAIM FOR A SHARE OF THE
 SURPLUS.
   (C) WHERE THE ENFORCING OFFICER'S DETERMINATION OF  SURPLUS  IS  BASED
 UPON  SUCH  ENFORCING  OFFICER'S  ESTIMATE  OF THE PROPERTY'S VALUE, THE
 ENFORCING OFFICER'S REPORT TO THE COURT SHALL SET FORTH  AN  EXPLANATION
 OF  HOW THIS ESTIMATE WAS MADE, INCLUDING THE EVIDENCE UPON WHICH IT WAS
 BASED.
   3. UPON APPROVAL BY THE COURT OF THE ENFORCING OFFICER'S  REPORT,  THE
 TAX  DISTRICT  SHALL HAVE NO FURTHER RESPONSIBILITIES IN RELATION TO THE
 PARCEL OR ANY SURPLUS ATTRIBUTABLE THERETO, SUBJECT TO  THE  EXTENT  THE
 COURT  DIRECTS OTHERWISE PURSUANT TO SECTION ELEVEN HUNDRED NINETY-SEVEN
 OF THIS TITLE.
   § 1197.  CLAIMS FOR SURPLUS. 1. ANY PERSON WHO HAD ANY  RIGHT,  TITLE,
 INTEREST,  CLAIM, LIEN OR EQUITY OF REDEMPTION IN OR UPON A PARCEL IMME-
 DIATELY PRIOR TO THE ISSUANCE OF THE JUDGMENT OF FORECLOSURE MAY FILE  A
 CLAIM  WITH  THE  COURT  HAVING  JURISDICTION FOR A SHARE OF ANY SURPLUS
 RESULTING FROM THE SALE OF SUCH PROPERTY.  SUCH CLAIMS SHALL BE ADMINIS-
 TERED AND ADJUDICATED, AND SUCH SURPLUS SHALL  BE  DISTRIBUTED,  IN  THE
 SAME  MANNER AS IN AN ACTION TO FORECLOSE A MORTGAGE PURSUANT TO ARTICLE
 S. 8309--A                         32
 
 THIRTEEN OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS  LAW,  SUBJECT  TO
 THE PROVISIONS OF THIS SECTION.
   2.  (A)  WHERE THE PROPERTY WAS SOLD BY A PUBLIC SALE, THE AMOUNT PAID
 FOR THE PROPERTY SHALL BE ACCEPTED AS THE FULL VALUE  OF  THE  PROPERTY.
 NO  PARTY  MAY MAINTAIN A CLAIM FOR SURPLUS OR ANY OTHER CLAIM OR ACTION
 AGAINST THE TAX DISTRICT ON THE BASIS THAT THE AMOUNT PAID FOR THE PROP-
 ERTY DID NOT FAIRLY REPRESENT THE PROPERTY'S VALUE.
   (B) WHERE THE PROPERTY WAS SOLD BY OTHER THAN A PUBLIC SALE, A  CLAIM-
 ANT  MAY  MAKE  A  MOTION, UPON NOTICE TO THE ENFORCING OFFICER, FOR THE
 SURPLUS TO BE RECALCULATED ON THE BASIS THAT THE PROPERTY'S  FULL  VALUE
 ON  THE DATE OF THE SALE WAS SUBSTANTIALLY HIGHER THAN THE VALUE USED TO
 MEASURE THE SURPLUS PURSUANT TO SUBPARAGRAPH (II) OF  PARAGRAPH  (A)  OF
 SUBDIVISION  ONE OF SECTION ELEVEN HUNDRED NINETY-SIX OF THIS TITLE.  IF
 THE COURT OR ITS REFEREE FINDS THAT  A  PREPONDERANCE  OF  THE  EVIDENCE
 SUPPORTS  THE  CLAIMANT'S  POSITION,  THE COURT MAY DIRECT THE ENFORCING
 OFFICER TO RECALCULATE THE SURPLUS BASED UPON THE  PROPERTY'S  VALUE  AS
 DETERMINED  BY  THE  COURT OR REFEREE.  THE COURT MAY FURTHER DIRECT THE
 ENFORCING OFFICER TO PAY THE DIFFERENCE INTO COURT TO BE DISTRIBUTED  AS
 REQUIRED BY THIS SECTION.
   3.  WHERE  THE  COURT  HAS  APPOINTED  A  REFEREE  TO PRESIDE OVER THE
 PROCEEDINGS PURSUANT TO SUBDIVISION  TWO  OF  SECTION  THIRTEEN  HUNDRED
 SIXTY-ONE OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW, IT SHALL NOT
 BE  NECESSARY FOR SUCH REFEREE TO MAKE A REPORT OF SUCH PROCEEDINGS; NOR
 SHALL IT BE NECESSARY FOR THE COURT TO CONFIRM  BY  ORDER  OR  OTHERWISE
 SUCH PROCEEDINGS.
   4.  AT THE CONCLUSION OF SUCH PROCEEDINGS, ANY SURPLUS FUNDS THAT HAVE
 NOT BEEN CLAIMED SHALL BE DEEMED ABANDONED BUT SHALL BE PAID TO THE  TAX
 DISTRICT,  NOT  TO  THE  STATE COMPTROLLER, AND SHALL BE USED BY THE TAX
 DISTRICT TO REDUCE ITS TAX LEVY.
   5. TO THE EXTENT THE PROVISIONS OF ARTICLE THIRTEEN OF THE REAL  PROP-
 ERTY ACTIONS AND PROCEEDINGS LAW ARE INCONSISTENT WITH THE PROVISIONS OF
 THIS ARTICLE, THE PROVISIONS OF THIS ARTICLE SHALL GOVERN.
   §  1198. NOTICE OF EXEMPTIONS. TAX DISTRICTS SHALL INCLUDE A STATEMENT
 ON EVERY PROPERTY TAX COLLECTION NOTICE NOTIFYING HOMEOWNERS  OF  AVAIL-
 ABLE  EXEMPTIONS.  THE  PROVISION  OF  THIS  SUBDIVISION SHALL BE MET BY
 PROVIDING A NOTICE OR LEGEND SENT ON OR WITH EACH TAX BILL TO HOMEOWNERS
 READING "IF YOU ARE A SENIOR  CITIZEN,  PHYSICALLY  DISABLED,  AND/OR  A
 VETERAN,  YOU  MAY  BE  ENTITLED  TO  A  PARTIAL EXEMPTION FROM PROPERTY
 TAXES", FOLLOWED BY THE NAME AND TELEPHONE NUMBER OF A PERSON OR DEPART-
 MENT SELECTED BY THE TAX DISTRICT TO RESPOND TO INQUIRIES REGARDING  TAX
 EXEMPTIONS,  ELIGIBILITY,  AND  INSTRUCTIONS  ON  HOW  TO APPLY FOR SUCH
 EXEMPTIONS.
   § 1199. REPAYMENT PLAN. 1. IN THE CASE OF PRIMARY  RESIDENCES  WITH  A
 TAX  DELINQUENCY  EXCEEDING  FIVE  HUNDRED  DOLLARS BUT LESS THAN THIRTY
 THOUSAND DOLLARS, OWNERS SHALL BE ENTITLED TO  ENTER  INTO  A  REPAYMENT
 PLAN TO CURE A TAX DELINQUENCY AT ANY TIME UNTIL THE DATE OF REDEMPTION;
 PROVIDED  HOWEVER, THAT EACH TAXING JURISDICTION SHALL HAVE THE POWER TO
 INCREASE THE MAXIMUM  THRESHOLD  OF  THIRTY  THOUSAND  DOLLARS  FOR  TAX
 ARREARS BY PASSAGE OF A LOCAL LAW, ORDINANCE, OR RESOLUTION.
   2.  THE  TERM OF THE REPAYMENT PLAN SHALL BE TWELVE, EIGHTEEN, TWENTY-
 FOUR, OR THIRTY-SIX MONTHS, AT THE OPTION OF THE OWNER. THE  AMOUNT  DUE
 UNDER  THE  AGREEMENT  SHALL  BE  PAID,  AS NEARLY AS POSSIBLE, IN EQUAL
 AMOUNTS ON EACH PAYMENT DUE DATE. THE AMOUNT OF EACH SUCH PAYMENT  SHALL
 BE  DETERMINED  BY  DIVIDING  THE  AMOUNT  DUE BY THE NUMBER OF REQUIRED
 INSTALLMENT PAYMENTS.
 S. 8309--A                         33
 
   3. THE OWNER SHALL BE DEEMED TO BE IN DEFAULT OF A PAYMENT PLAN AGREE-
 MENT PURSUANT TO THIS SECTION UPON THE OCCURRENCE OF ANY OF THE  FOLLOW-
 ING EVENTS:
   (A)  ANY  INSTALLMENT  PAYMENT IS NOT MADE WITHIN FORTY-FIVE DAYS FROM
 THE PAYMENT DUE DATE.
   (B) ANY CURRENT COUNTY TAX, ASSESSMENT, FEE, OR  CHARGE  IS  NOT  PAID
 WHEN DUE.
   (C) THE SUBJECT PROPERTY IS SOLD.
   (D)  THE  TOTAL  PRINCIPAL  AMOUNT  IN ARREARS EXCEEDS THIRTY THOUSAND
 DOLLARS.
   4. IN THE EVENT OF A DEFAULT IN PAYMENTS, AND AFTER SERVICE OF A TWEN-
 TY-DAY NOTICE OF DEFAULT, THE TAX  DISTRICT  SHALL  HAVE  THE  RIGHT  TO
 REQUIRE THE ENTIRE UNPAID BALANCE, WITH INTEREST, TO BE PAID IN FULL.
   §  1199-A. PRE-FORECLOSURE SETTLEMENT CONFERENCES. 1.  NOTWITHSTANDING
 ANY INCONSISTENT GENERAL, SPECIAL, OR LOCAL LAW, LOCAL  TAX  ACT,  CODE,
 RULE, REGULATION, OR CHARTER PROVISION TO THE CONTRARY, NO TAXING JURIS-
 DICTION SHALL COMMENCE A FORECLOSURE ACTION AGAINST ANY PRIMARY RESIDENT
 HOMEOWNER  WITHOUT  FIRST  PROVIDING  SUCH  HOMEOWNER  WITH  THE  NOTICE
 REQUIRED PURSUANT TO SECTION ELEVEN HUNDRED EIGHTY-FIVE-A OF THIS  ARTI-
 CLE,  AND PROVIDING SUCH HOMEOWNER AN OPPORTUNITY TO ENGAGE IN A PRE-FO-
 RECLOSURE SETTLEMENT CONFERENCE.
   2. THE PURPOSE OF SUCH SETTLEMENT CONFERENCE SHALL BE, AT  A  MINIMUM,
 TO  OFFER SUCH HOMEOWNER INFORMATION ABOUT THEIR RIGHTS AS ENUMERATED IN
 SECTION ELEVEN HUNDRED EIGHTY-FIVE OF THIS ARTICLE, AND  TO  OFFER  SUCH
 HOMEOWNER  TO  OPT INTO A REPAYMENT PLAN AS ENUMERATED IN SECTION ELEVEN
 HUNDRED NINETY-NINE OF THIS TITLE. SUCH HOMEOWNER SHALL BE  INFORMED  AT
 SUCH  SETTLEMENT  CONFERENCES THAT THEY SHALL HAVE A MINIMUM OF FOURTEEN
 DAYS TO DECIDE UPON A REPAYMENT PLAN OF TWELVE,  EIGHTEEN,  TWENTY-FOUR,
 OR  THIRTY-SIX  MONTHS,  AS ENUMERATED IN SECTION ELEVEN HUNDRED NINETY-
 NINE OF THIS TITLE, IF THEY SO OPT TO AVAIL THEMSELVES OF SUCH REPAYMENT
 PLAN. NO TAXING JURISDICTION SHALL  INITIATE  A  FORECLOSURE  PROCEEDING
 UNTIL AND UNLESS AT LEAST FOURTEEN DAYS HAVE PASSED SINCE THE SETTLEMENT
 CONFERENCE HAS TAKEN PLACE AND THE PRIMARY RESIDENT HOMEOWNER HAS EITHER
 NOT  OPTED  INTO  A REPAYMENT PLAN, OR HAS DEFAULTED UPON SUCH REPAYMENT
 PLAN.
   3. HOUSING COUNSELORS FROM NEW YORK-BASED HOMEOWNER PROTECTION PROGRAM
 AGENCIES MAY ATTEND SUCH SETTLEMENT CONFERENCES, AND MAY PROVIDE  INFOR-
 MATION TO SUCH HOMEOWNER AT SUCH SETTLEMENT CONFERENCES.
   4. LOCAL TAXING JURISDICTIONS MAY CONDUCT SUCH PRE-FORECLOSURE SETTLE-
 MENT  CONFERENCES IN GROUP SETTINGS OR BATCHES, AND AN IN-PERSON ATTEND-
 ANCE OPTION MUST  BE  OFFERED;  PROVIDED  HOWEVER,  THAT  A  HOMEOWNER'S
 INABILITY TO ATTEND SUCH PRE-FORECLOSURE SETTLEMENT CONFERENCE SHALL NOT
 BE A DEFENSE AGAINST A FORECLOSURE ACTION, SO LONG AS SUCH HOMEOWNER WAS
 PROPERLY  NOTIFIED  OF SUCH SETTLEMENT CONFERENCE, AND A VIRTUAL ATTEND-
 ANCE OPTION WAS PROVIDED.
   § 8. The real property tax law is amended by adding a new section  989
 to read as follows:
   § 989. PROCEDURE FOR ACCOUNTING FOR AND DISTRIBUTING SURPLUS RESULTING
 FROM  ENFORCING DELINQUENT REAL PROPERTY TAXES VIA THE SALE OF TAX LIENS
 TO THIRD PARTIES. REAL  PROPERTY  TAX  LIENS  OWNED  BY  THIRD  PARTIES,
 INCLUDING  THOSE  TAX  LIENS  SOLD  PURSUANT TO ARTICLE FOURTEEN OF THIS
 CHAPTER OR PURSUANT TO A LOCAL LAW OR CHARTER MAY ONLY  BE  ENFORCED  IN
 THE MANNER DESCRIBED IN THIS SECTION:
   1.  UPON WRITTEN APPLICATION AND THE SURRENDER OF THE TAX LIEN CERTIF-
 ICATE OF SALE, A TREASURER'S DEED MAY BE ISSUED VESTING IN THE TAX  LIEN
 CERTIFICATE  HOLDER AN ABSOLUTE ESTATE IN FEE, SUBJECT TO ALL CLAIMS THE
 S. 8309--A                         34
 
 TAXING JURISDICTION OR STATE MAY HAVE THEREON FOR TAXES, LIENS OR ENCUM-
 BRANCES, IF (A) A NEW YORK STATE LICENSED REAL ESTATE APPRAISER CONDUCTS
 AN APPRAISAL OF THE PROPERTY PRIOR TO THE ISSUANCE OF THE DEED TO ESTAB-
 LISH  THE  PROPERTY'S FAIR MARKET VALUE AND (B) THE PROPERTY'S APPRAISED
 VALUE DOES NOT EXCEED THE OUTSTANDING AMOUNT DUE THE  TAX  LIEN  HOLDER.
 THE  TAXING  JURISDICTION MUST LEVY THE COST OF CONDUCTING THE APPRAISAL
 AS A LIEN UPON THE PROPERTY TO BE COLLECTED ALONG WITH ANY OTHER PENDING
 TAXES, LIENS, OR ENCUMBRANCES; OR
   2. NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, AFTER THE APPLICABLE
 REDEMPTION PERIOD HAS ELAPSED, AN ACTION TO FORECLOSE A TAX SALE CERTIF-
 ICATE ISSUED PURSUANT TO ARTICLE FOURTEEN OF THIS CHAPTER OR PURSUANT TO
 A LOCAL LAW OR CHARTER MAY BE COMMENCED AND MAINTAINED PURSUANT  TO  THE
 PROVISIONS OF THIS TITLE.
   § 9. The real property tax law is amended by adding a new section 1185
 to read as follows:
   § 1185. HOMEOWNER BILL OF RIGHTS. ANY OWNER OF A RESIDENTIAL PROPERTY,
 AS  DEFINED  IN SECTION ELEVEN HUNDRED ELEVEN OF THIS ARTICLE, WHO OCCU-
 PIES SUCH PROPERTY AS THEIR PRIMARY RESIDENCE, OR WHOSE HEIRS OR DISTRI-
 BUTEES OCCUPY THE PROPERTY AS THEIR PRIMARY RESIDENCE WHERE THE HOMEOWN-
 ER IS DECEASED, OR  ANY  PURCHASER  OF  A  CONTRACT  FOR  A  RESIDENTIAL
 PROPERTY,  OR  SUCCESSOR IN INTEREST TO SUCH PURCHASER, SUBJECT TO A TAX
 LIEN ON ANY PARCEL OF REAL PROPERTY,  INCLUDING  THOSE  LIENS  OTHERWISE
 EXEMPT UNDER THIS ARTICLE, SHALL HAVE THE FOLLOWING RIGHTS:
   1. NOTWITHSTANDING ANY OTHER GENERAL, SPECIAL, OR LOCAL LAW, LOCAL TAX
 ACT,  CODE,  RULE,  REGULATION, OR CHARTER PROVISION TO THE CONTRARY, TO
 NOT HAVE EXEMPTIONS REMOVED OR WAIVED FOR NONPAYMENT OF PROPERTY TAXES;
   2. TO BE INFORMED OF THE AMOUNT OF TAX DUE, THE NUMBER  OF  TAX  YEARS
 FOR  WHICH THE PARCEL HAS BEEN IN ARREARS, THE DATE ON WHICH THE REDEMP-
 TION PERIOD ENDS, THE ACCEPTED FORMS  OF  PAYMENT,  THE  LOCATION  WHERE
 PAYMENTS  SHALL BE MADE, AND THE CONTACT INFORMATION FOR THE RESPONSIBLE
 TAXING AUTHORITY;
   3. TO RECEIVE  PRE-FORECLOSURE  NOTICES  PURSUANT  TO  SECTION  ELEVEN
 HUNDRED EIGHTY-FIVE-A OF THIS TITLE;
   4.  IN  THE  EVENT THAT A RESIDENCE IS FORECLOSED UPON, TO RECEIVE ANY
 SURPLUS FOLLOWING THE SALE OF THE PROPERTY AFTER THE TAX LIEN IS  SATIS-
 FIED  AHEAD OF UNSECURED CREDITORS PURSUANT TO SECTION FIFTY-TWO HUNDRED
 SIX OF THE CIVIL PRACTICE LAW AND RULES;
   5. FOR REAL PROPERTY TAX  LIEN-RELATED  FORECLOSURES  TO  BE  JUDICIAL
 PROCEEDINGS;
   6.  TO BE CHARGED AN AMOUNT NO HIGHER THAN THE STATUTORY INTEREST RATE
 FOR DELINQUENCIES, ALONG WITH VARIOUS COLLECTION AND ADMINISTRATIVE FEES
 IN THE EVENT OF FORECLOSURE;
   7. TO ENTER INTO INSTALLMENT PLANS FOR PURPOSES OF  PAYING  TAXES  AND
 PAYING DELINQUENT TAXES;
   8.  LOCAL GOVERNMENTS ARE AUTHORIZED TO GIVE A FIVE BUSINESS DAY GRACE
 PERIOD FOR SENIOR CITIZENS WHO ARE ELIGIBLE FOR  ENHANCED  STAR  TO  PAY
 THEIR TAXES WITH NO PENALTIES;
   9.  HOMEOWNER  PAYMENTS  TOWARD DELINQUENT TAXES WILL APPLY IN REVERSE
 CHRONOLOGICAL ORDER OF WHEN THE LIENS BECOME DUE; AND
   10. IN THE EVENT THAT A PRIMARY RESIDENCE IS FORECLOSED UPON, TO  HAVE
 ALL  DEBTS  RELATED  TO  DELINQUENT TAXES OWED ON SUCH PRIMARY RESIDENCE
 EXTINGUISHED.
   § 10. The real property tax law is amended by  adding  a  new  section
 1185-a to read as follows:
 S. 8309--A                         35
 
   §  1185-A.  PRE-FORECLOSURE  NOTICES.  1.  THE  PRE-FORECLOSURE NOTICE
 REQUIRED IN SUBDIVISION THREE OF SECTION ELEVEN HUNDRED  EIGHTY-FIVE  OF
 THIS TITLE SHALL APPEAR AS FOLLOWS:
   "YOU MAY BE AT RISK OF FORECLOSURE ON A PROPERTY TAX LIEN. PLEASE READ
 THE FOLLOWING NOTICE CAREFULLY.
   AS OF (DATE), YOUR PROPERTY TAXES HAVE NOT BEEN PAID FOR THE FOLLOWING
 YEARS AND AMOUNTS EACH YEAR:
   THE  TOTAL  NEEDED  TO  PAY OFF ALL TAX ARREARS AS OF THE DATE OF THIS
 NOTICE IS:
   UNDER NEW YORK STATE LAW, WE ARE REQUIRED TO SEND YOU THIS  NOTICE  TO
 INFORM YOU THAT YOU ARE AT RISK OF LOSING YOUR HOME.
   ATTACHED TO THIS NOTICE IS A LIST OF GOVERNMENT APPROVED HOUSING COUN-
 SELING AGENCIES IN YOUR AREA WHICH PROVIDE FREE COUNSELING. YOU CAN ALSO
 CALL  THE  NYS  OFFICE  OF  THE  ATTORNEY GENERAL'S HOMEOWNER PROTECTION
 PROGRAM (HOPP) TOLL-FREE CONSUMER HOTLINE TO BE CONNECTED TO FREE  HOUS-
 ING  COUNSELING OR LEGAL SERVICES IN YOUR AREA AT 1-855-HOME-456 (1-855-
 466-3456), OR VISIT THEIR WEBSITE AT HTTP://WWW.AGHOMEHELP.COM. A STATE-
 WIDE     LISTING     BY     COUNTY     IS     ALSO     AVAILABLE      AT
 HTTPS://WWW.DFS.NY.GOV/CONSUMERS/HELP_FOR_HOMEOWNERS/NEW_YORK_STATE_NON-
 PROFIT_HOUSING_COUNSELING_AGENCIES.  QUALIFIED  FREE  HELP IS AVAILABLE;
 WATCH OUT FOR COMPANIES OR PEOPLE WHO CHARGE A FEE FOR THESE SERVICES.
   HOUSING COUNSELORS FROM NEW YORK-BASED AGENCIES LISTED ON THE  WEBSITE
 ABOVE  ARE  TRAINED  TO  HELP  HOMEOWNERS WHO ARE HAVING PROBLEMS MAKING
 THEIR TAX PAYMENTS AND CAN HELP YOU FIND THE BEST OPTION FOR YOUR  SITU-
 ATION.
   IF  YOU  WISH,  YOU  MAY  ALSO  CONTACT OUR OFFICE DIRECTLY TO DISCUSS
 POSSIBLE PAYMENT PLANS AND OTHER OPTIONS.
   PLEASE NOTE THAT IF YOU ARE A  SENIOR  CITIZEN,  PHYSICALLY  DISABLED,
 AND/OR  A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION FROM PROP-
 ERTY TAXES.
   THE FOLLOWING EXEMPTIONS THAT LOCAL RULES MAY ALLOW THAT COULD PREVENT
 FORECLOSURE IN YOUR CASE ARE:
   SENIOR CITIZEN
   VETERAN
   PHYSICAL DISABILITY
   WE ENCOURAGE YOU TO CONTACT US AT THE TELEPHONE NUMBER  ABOVE  IF  YOU
 HAVE   ANY  QUESTIONS  ABOUT  WHETHER  YOU  QUALIFY  FOR  ANY  OF  THESE
 EXEMPTIONS.
   WHILE WE CANNOT ASSURE THAT A MUTUALLY AGREEABLE RESOLUTION IS  POSSI-
 BLE, WE ENCOURAGE YOU TO TAKE IMMEDIATE STEPS TO TRY TO ACHIEVE A RESOL-
 UTION.
   THE LONGER YOU WAIT, THE FEWER OPTIONS YOU MAY HAVE.
   IF  YOU  HAVE  NOT  TAKEN ANY ACTIONS TO RESOLVE THIS MATTER WITHIN 90
 DAYS FROM THE DATE THIS NOTICE WAS MAILED (OR SOONER  IF  YOU  CEASE  TO
 LIVE  IN  THE DWELLING AS YOUR PRIMARY RESIDENCE), WE MAY COMMENCE LEGAL
 ACTION OR OTHER REMEDIES AGAINST YOU TO FORECLOSE THE  TAX  LIEN,  WHICH
 MAY EVENTUALLY RESULT IN EVICTION FROM YOUR HOME.
   UNDER  NEW  YORK  STATE  LAW,  YOU  MAY BE BARRED FROM ENTERING INTO A
 PAYMENT PLAN OR FROM BEING PERMITTED TO MAKE ANY PAYMENT  TO  SAVE  YOUR
 HOME AFTER THE "REDEMPTION DATE".
   IN YOUR CASE, THE "REDEMPTION DATE" IS (DATE).
   IMPORTANT: YOU HAVE THE RIGHT TO REMAIN IN YOUR HOME UNTIL YOU RECEIVE
 A  COURT  ORDER TELLING YOU TO LEAVE THE PROPERTY; HOWEVER, YOU MAY LOSE
 THE RIGHT TO CONTINUE OWNERSHIP OF YOUR HOME AFTER THE REDEMPTION  DATE.
 IF  A  FORECLOSURE  ACTION IS FILED AGAINST YOU IN COURT, YOU STILL HAVE
 THE RIGHT TO REMAIN IN THE HOME UNTIL A COURT ORDERS YOU TO LEAVE.
 S. 8309--A                         36
 
   THIS NOTICE IS NOT AN EVICTION NOTICE, AND A  FORECLOSURE  ACTION  HAS
 NOT YET BEEN COMMENCED AGAINST YOU."
   2.  THE NOTICE REQUIRED IN SUBDIVISION THREE OF SECTION ELEVEN HUNDRED
 EIGHTY-FIVE OF THIS TITLE SHALL BE SENT  BY  SUCH  TAXING  AUTHORITY  OR
 PURCHASER  OF DELINQUENT TAX LIENS TO THE HOMEOWNER (OR HEIRS OR DISTRI-
 BUTEES IF THE HOMEOWNER IS DECEASED), BY REGISTERED  OR  CERTIFIED  MAIL
 AND ALSO BY FIRST-CLASS MAIL TO THE LAST KNOWN ADDRESS OF THE HOMEOWNER,
 AND  TO  THE  RESIDENCE SUBJECT TO THE TAX LIEN. THE NOTICES REQUIRED BY
 SUBDIVISION THREE OF SECTION ELEVEN HUNDRED EIGHTY-FIVE  OF  THIS  TITLE
 SHALL  BE  SENT  BY  THE TAXING AUTHORITY OR PURCHASER OF DELINQUENT TAX
 LIENS IN A SEPARATE ENVELOPE FROM ANY OTHER MAILING OR NOTICE.    NOTICE
 IS  CONSIDERED GIVEN AS OF THE DATE IT IS MAILED. THE NOTICE REQUIRED BY
 SUBDIVISION THREE OF SECTION ELEVEN HUNDRED EIGHTY-FIVE  OF  THIS  TITLE
 SHALL  CONTAIN  A CURRENT LIST OF AT LEAST FIVE HOUSING COUNSELING AGEN-
 CIES, OR IF THERE ARE LESS THAN FIVE SUCH AGENCIES  IN  SUCH  COUNTY,  A
 LISTING OF EVERY SUCH HOUSING COUNSELING AGENCY SERVING THE COUNTY WHERE
 THE  PROPERTY IS LOCATED FROM THE MOST RECENT LISTING AVAILABLE FROM THE
 DEPARTMENT OF FINANCIAL SERVICES. THE LIST SHALL INCLUDE THE  COUNSELING
 AGENCIES'  LAST KNOWN ADDRESSES AND TELEPHONE NUMBERS. THE DEPARTMENT OF
 FINANCIAL SERVICES SHALL MAKE AVAILABLE ON ITS  WEBSITE  A  LISTING,  BY
 COUNTY,  OF  SUCH  AGENCIES. THE TAXING AUTHORITY OR PURCHASER OF DELIN-
 QUENT TAX LIENS SHALL USE SUCH LISTS TO MEET THE  REQUIREMENTS  OF  THIS
 SECTION.
   3.  FOR  ANY  HOMEOWNER KNOWN TO HAVE LIMITED ENGLISH PROFICIENCY, THE
 NOTICE REQUIRED BY SUBDIVISION THREE OF SECTION ELEVEN  HUNDRED  EIGHTY-
 FIVE  OF  THIS  TITLE  SHALL BE IN THE HOMEOWNER'S NATIVE LANGUAGE, OR A
 LANGUAGE IN  WHICH  THE  HOMEOWNER  IS  PROFICIENT,  PROVIDED  THAT  THE
 LANGUAGE  IS  ONE OF THE SIX MOST COMMON NON-ENGLISH LANGUAGES SPOKEN BY
 INDIVIDUALS WITH LIMITED ENGLISH PROFICIENCY IN THE STATE OF  NEW  YORK,
 BASED ON UNITED STATES CENSUS DATA. THE DEPARTMENT OF FINANCIAL SERVICES
 SHALL  POST  THE NOTICES REQUIRED BY SUBDIVISION THREE OF SECTION ELEVEN
 HUNDRED EIGHTY-FIVE OF THIS TITLE ON ITS WEBSITE IN THE SIX MOST  COMMON
 NON-ENGLISH  LANGUAGES SPOKEN BY INDIVIDUALS WITH LIMITED ENGLISH PROFI-
 CIENCY IN THE STATE OF NEW YORK, BASED ON THE UNITED STATES CENSUS DATA.
   § 11. Section 1104 of the real property tax law is amended  by  adding
 two new subdivisions 3 and 4 to read as follows:
   3.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION,
 EVERY TAXING JURISDICTION SHALL COMPLY WITH THE REQUIREMENTS OF SECTIONS
 ELEVEN HUNDRED EIGHTY-FIVE AND  ELEVEN  HUNDRED  EIGHTY-FIVE-A  OF  THIS
 ARTICLE.
   4.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION,
 EVERY TAXING JURISDICTION SHALL  COMPLY  WITH  PROCEDURES  AT  LEAST  AS
 PROTECTIVE  OF HOMEOWNERS AS THE REQUIREMENTS OF TITLE SIX OF THIS ARTI-
 CLE.
   § 12. The real property tax law is amended by  adding  a  new  section
 1157 to read as follows:
   §  1157.  ASSISTANCE  TO  VULNERABLE  POPULATIONS.  IN EVERY NOTICE OF
 UNPAID TAXES, NOTICE OF ARREARS INCLUDED  IN  TAX  STATEMENTS,  PERSONAL
 NOTICE  OF  COMMENCEMENT OF FORECLOSURE PROCEEDING OR TAX LIEN SALE, THE
 TAX DISTRICT AND FORECLOSING GOVERNMENT UNIT  MUST  INCLUDE  INFORMATION
 ABOUT  A  HOUSING  COUNSELING  AGENCY OR AGENCIES FUNDED BY THE NEW YORK
 STATE OFFICE OF THE ATTORNEY GENERAL'S HOMEOWNER PROTECTION  PROGRAM  IN
 THE  REGION  IN  WHICH  THE  PROPERTY IS LOCATED. AT THE SAME TIME A TAX
 DISTRICT OR FORECLOSING GOVERNMENT UNIT ISSUES A NOTICE OF UNPAID TAXES,
 NOTICE OF ARREARS INCLUDED IN TAX STATEMENTS,  AND  PERSONAL  NOTICE  OF
 COMMENCEMENT  OF  FORECLOSURE  PROCEEDING  OR  TAX  LIEN  SALE,  THE TAX
 S. 8309--A                         37
 
 DISTRICT AND FORECLOSING GOVERNMENT UNIT MUST SEND A COPY OF THE PROPER-
 TY OWNER'S NAME, ADDRESS AND TELEPHONE NUMBER, IF AVAILABLE, TO A  HOUS-
 ING COUNSELING AGENCY OR AGENCIES FUNDED BY THE NEW YORK STATE OFFICE OF
 THE  ATTORNEY GENERAL'S HOMEOWNER PROTECTION PROGRAM IN THE REGION WHERE
 THE PROPERTY IS LOCATED FOR THE PURPOSE OF THAT AGENCY MAKING THE  HOME-
 OWNER  AWARE  OF FREE FORECLOSURE PREVENTION SERVICES AND OPTIONS AVAIL-
 ABLE TO THE PARTIES.
   § 13. The social services law is amended by adding a new section  97-a
 to read as follows:
   §  97-A.  SENIOR,  DISABLED,  AND  VETERAN HOMEOWNER REAL PROPERTY TAX
 ASSISTANCE PROGRAM. 1. EACH SOCIAL SERVICES DISTRICT MUST ASSIST  ELIGI-
 BLE  HOUSEHOLDS  FOUND  IN  SUCH  DISTRICTS  TO OBTAIN REAL PROPERTY TAX
 ASSISTANCE. HOWEVER, ONLY THOSE PERSONS WHO QUALIFY  FOR  SENIOR,  DISA-
 BLED, OR VETERANS' ASSISTANCE IN ACCORDANCE WITH STATE REQUIREMENTS, AND
 STANDARDS  PROMULGATED BY THE DEPARTMENT, SHALL BE CERTIFIED AS ELIGIBLE
 FOR AND ENTITLED TO RECEIVE SAID HOMEOWNER REAL PROPERTY TAX ASSISTANCE.
 NO PERSON SHALL BE CERTIFIED AS ELIGIBLE FOR  AND  ENTITLED  TO  RECEIVE
 SAID  REAL  PROPERTY  TAX  ASSISTANCE IF NO FUNDS ARE AVAILABLE FOR SUCH
 PURPOSE.
   2. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, RULE,  OR  REGU-
 LATION  TO THE CONTRARY, THE AMOUNT OF ANY REAL PROPERTY TAX PAYMENTS OR
 ALLOWANCES PROVIDED TO AN ELIGIBLE HOUSEHOLD UNDER  THIS  PROGRAM  SHALL
 NOT  BE  CONSIDERED  INCOME  OR  RESOURCES OF SUCH HOUSEHOLDS, OR OF ANY
 MEMBER THEREOF, FOR ANY PURPOSE UNDER ANY FEDERAL OR STATE LAW,  INCLUD-
 ING  ANY  LAW  RELATING  TO  TAXATION, FOOD STAMPS, PUBLIC ASSISTANCE OR
 OTHER BENEFITS AVAILABLE PURSUANT TO THIS CHAPTER.
   § 14. Subdivision 1 of section 924-a of the real property tax law,  as
 amended  by  chapter  26  of  the  laws  of  2003, is amended to read as
 follows:
   1. The amount of interest to be added on all taxes received after  the
 interest  free period and all delinquent taxes shall be [one-twelfth the
 rate of interest as determined pursuant to subdivision two or  two-a  of
 this section rounded to the nearest one-hundredth of a percentage point]
 EQUAL  TO THE EFFECTIVE PRIME RATE AS REPORTED BY THE FEDERAL RESERVE IN
 ITS "SELECTED INTEREST RATES" PUBLICATION, except as otherwise  provided
 by  a  general  or special law, or a local law, ORDINANCE, OR RESOLUTION
 adopted by a [city] TAXING JURISDICTION pursuant to the  municipal  home
 rule law or any special law. Such interest shall be added for each month
 or  fraction  thereof  until such taxes are paid; PROVIDED HOWEVER, THAT
 NOTWITHSTANDING ANY INCONSISTENT GENERAL, SPECIAL, OR LOCAL  LAW,  LOCAL
 TAX  ACT,  CODE, RULE, REGULATION, ORDINANCE OR CHARTER PROVISION TO THE
 CONTRARY, BEGINNING IN ALL LOCAL FISCAL  YEARS  COMMENCING  IN  CALENDAR
 YEAR  TWO  THOUSAND  TWENTY-FIVE  AND  THEREAFTER,  IN NO CASE SHALL THE
 INTEREST RATE OF DELINQUENT TAX PAYMENTS DUE ON RESIDENTIAL REAL PROPER-
 TY EXCEED THE EFFECTIVE PRIME RATE AS REPORTED BY THE FEDERAL RESERVE IN
 ITS "SELECTED INTEREST RATES"  PUBLICATION  AND  AS  DETERMINED  BY  THE
 COMMISSIONER  OF  TAXATION AND FINANCE; AND PROVIDED FURTHER, THAT IN NO
 INSTANCE SHALL THE INTEREST RATE EXCEED TWO  PER  CENTUM  PER  ANNUM  OR
 EXCEED  SIXTEEN  PER  CENTUM  PER ANNUM; AND PROVIDED FURTHER, THAT THIS
 LIMITATION SHALL APPLY TO UNITS HELD IN CONDOMINIUM FORM;  AND  PROVIDED
 FURTHER, THAT SUCH LIMITATION SHALL APPLY TO ALL BUILDINGS HELD IN COOP-
 ERATIVE FORM REGARDLESS OF OWNER OCCUPANCY STATUS; AND PROVIDED FURTHER,
 THAT THIS LIMITATION SHALL NOT APPLY TO REAL PROPERTY THAT IS VACANT AND
 ABANDONED,  AS  DEFINED  IN  SUBDIVISION TWO OF SECTION THIRTEEN HUNDRED
 NINE  OF THE REAL PROPERTY ACTIONS AND PROCEEDINGS LAW, WHICH WAS LISTED
 ON THE STATEWIDE VACANT AND ABANDONED PROPERTY ELECTRONIC  REGISTRY,  AS
 S. 8309--A                         38
 
 DEFINED IN SECTION THIRTEEN HUNDRED TEN OF THE REAL PROPERTY ACTIONS AND
 PROCEEDINGS  LAW,  AND REMAINS ON SUCH REGISTRY.  THIS SUBDIVISION SHALL
 SUPERSEDE ANY GENERAL, SPECIAL OR LOCAL LAW, LOCAL TAX ACT, CODE,  RULE,
 REGULATION,  ORDINANCE  OR  CHARTER  PROVISION  SETTING AN INTEREST RATE
 ABOVE SIXTEEN PER CENTUM PER ANNUM OR BELOW TWO PER CENTUM PER ANNUM  OF
 DELINQUENT  TAX  PAYMENTS  DUE ON RESIDENTIAL REAL PROPERTY. THE INITIAL
 DETERMINATION OF THE EFFECTIVE PRIME RATE SHALL  BE  BASED  ON  THE  TWO
 THOUSAND  TWENTY-FIVE  RATE  AS  REPORTED  BY THE FEDERAL RESERVE IN ITS
 "SELECTED INTEREST RATES" PUBLICATION, AND SHALL BE ESTABLISHED  BY  THE
 COMMISSIONER  OF  TAXATION  AND FINANCE. SUBSEQUENT DETERMINATIONS SHALL
 TAKE PLACE EVERY THREE YEARS THEREAFTER, AND SHALL BE  ADJUSTED  BY  THE
 COMMISSIONER ONLY WHEN SUCH RATE INCREASES OR DECREASES BY MORE THAN TWO
 PERCENT SINCE THE LAST ADJUSTMENT.
   §  15. Section 972 of the real property tax law is amended by adding a
 new subdivision 6 to read as follows:
   6.  INSTALLMENT  PLANS.  NOTWITHSTANDING  ANY  INCONSISTENT   GENERAL,
 SPECIAL, OR LOCAL LAW, LOCAL TAX ACT, CODE, RULE, REGULATION, OR CHARTER
 PROVISION  TO THE CONTRARY, BEGINNING IN ALL LOCAL FISCAL YEARS COMMENC-
 ING IN CALENDAR YEAR TWO THOUSAND TWENTY-FIVE AND THEREAFTER, ALL  LOCAL
 TAXING  JURISDICTIONS  SHALL OFFER AN OPTION FOR TAXPAYERS TO ENTER INTO
 INSTALLMENT PLANS WHICH SHALL PERMIT COLLECTION OF TAXES ON AT  LEAST  A
 QUARTERLY BASIS.
   §  16. Severability clause. If any clause, sentence, paragraph, subdi-
 vision, section or subpart contained in any part of this  act  shall  be
 adjudged  by  any  court  of  competent jurisdiction to be invalid, such
 judgment shall not affect, impair, or invalidate the remainder  thereof,
 but  shall  be  confined in its operation to the clause, sentence, para-
 graph, subdivision, section or subpart contained  in  any  part  thereof
 directly  involved  in the controversy in which such judgment shall have
 been rendered. It is hereby declared to be the intent of the legislature
 that this act would have been enacted even if  such  invalid  provisions
 had not been included herein.
   §  17.  This  act shall take effect immediately and shall be deemed to
 have been in full force and effect on and after May 25,  2023,  provided
 that:
   1.  In  a tax district that is subject to the provisions of title 6 of
 article 11 of the real property tax law, as added by  section  seven  of
 this  act, where a tax-foreclosed property has been sold on or after May
 25, 2023 and prior to the effective date  of  this  act,  the  enforcing
 officer  of  the  tax  district shall have six months from the effective
 date of this act to submit to the court the report required  by  section
 1196  of the real property tax law as added by section seven of this act
 regarding the existence and amount of surplus and to pay such surplus to
 the court.
   2. Whether or not a tax district is subject to the provisions of title
 6 of article 11 of the real property tax law, as added by section  seven
 of  this  act, where a tax-foreclosed property was sold prior to May 25,
 2023, a claim for surplus attributable to such sale may be maintained if
 and only if a proceeding to compel such tax district to distribute  such
 surplus  to the petitioner or petitioners had been initiated pursuant to
 subdivision 1 of section 7803 of the civil practice law and rules,  such
 proceeding  was  commenced in a timely manner as provided by section 217
 of such chapter, and such proceeding was still active on  the  effective
 date of this act.
 
                                  PART O
 S. 8309--A                         39
 
   Section  1.  Subdivision 2 of section 509-a of the racing, pari-mutuel
 wagering and breeding law, as amended by section 1 of part OO of chapter
 56 of the laws of 2023, is amended to read as follows:
   2.  a. Notwithstanding any other provision of law or regulation to the
 contrary, from April nineteenth, two thousand twenty-one to March  thir-
 ty-first,  two  thousand  twenty-two, twenty-three percent of the funds,
 not to exceed two and one-half million dollars,  in  the  Catskill  off-
 track  betting  corporation's  capital acquisition fund and twenty-three
 percent of the funds, not to exceed four hundred forty thousand dollars,
 in the Capital off-track betting corporation's capital acquisition  fund
 established  pursuant  to  this  section shall also be available to such
 off-track betting corporation for the purposes of statutory obligations,
 payroll, and expenditures necessary to accept authorized wagers.
   b. Notwithstanding any other provision of law  or  regulation  to  the
 contrary,  from  April  first,  two thousand twenty-two to March thirty-
 first, two thousand twenty-three, twenty-three percent of the funds, not
 to exceed two and one-half million dollars, in  the  Catskill  off-track
 betting  corporation's  capital acquisition fund established pursuant to
 this section, and twenty-three percent of the funds, not to exceed  four
 hundred  forty thousand dollars, in the Capital off-track betting corpo-
 ration's capital acquisition fund established pursuant to this  section,
 shall  be  available  to  such  off-track  betting  corporations for the
 purposes of statutory obligations, payroll, and  expenditures  necessary
 to accept authorized wagers.
   c.  Notwithstanding  any  other  provision of law or regulation to the
 contrary, from April first, two thousand twenty-three to  March  thirty-
 first,  two thousand twenty-four, twenty-three percent of the funds, not
 to exceed two and one-half million dollars, in  the  Catskill  off-track
 betting  corporation's  capital acquisition fund established pursuant to
 this section, and one million dollars in the Capital  off-track  betting
 corporation's  capital  acquisition  fund  established  pursuant to this
 section, shall be available to such off-track  betting  corporation  for
 the purposes of expenditures necessary to accept authorized wagers; past
 due  statutory  obligations  to  New  York licensed or franchised racing
 corporations or associations; past due contractual  obligations  due  to
 other  racing associations or organizations for the costs of acquiring a
 simulcast signal; past due statutory payment obligations due to the  New
 York state thoroughbred breeding and development fund corporation, agri-
 culture  and  New  York  state  horse breeding development fund, and the
 Harry M. Zweig memorial fund for equine research;  and  past  due  obli-
 gations due the state.
   d.  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW OR REGULATION TO THE
 CONTRARY, FROM APRIL FIRST, TWO THOUSAND TWENTY-FOUR  TO  MARCH  THIRTY-
 FIRST,  TWO THOUSAND TWENTY-FIVE, TWENTY-THREE PERCENT OF THE FUNDS, NOT
 TO EXCEED TWO AND ONE-HALF MILLION DOLLARS, IN  THE  CATSKILL  OFF-TRACK
 BETTING  CORPORATION'S  CAPITAL ACQUISITION FUND ESTABLISHED PURSUANT TO
 THIS SECTION, AND ONE MILLION DOLLARS IN THE CAPITAL  OFF-TRACK  BETTING
 CORPORATION'S  CAPITAL  ACQUISITION  FUND  ESTABLISHED  PURSUANT TO THIS
 SECTION, SHALL BE AVAILABLE TO SUCH OFF-TRACK  BETTING  CORPORATION  FOR
 THE PURPOSES OF EXPENDITURES NECESSARY TO ACCEPT AUTHORIZED WAGERS; PAST
 DUE  STATUTORY  OBLIGATIONS  TO  NEW  YORK LICENSED OR FRANCHISED RACING
 CORPORATIONS OR ASSOCIATIONS; PAST DUE CONTRACTUAL  OBLIGATIONS  DUE  TO
 OTHER  RACING ASSOCIATIONS OR ORGANIZATIONS FOR THE COSTS OF ACQUIRING A
 SIMULCAST SIGNAL; PAST DUE STATUTORY PAYMENT OBLIGATIONS DUE TO THE  NEW
 YORK STATE THOROUGHBRED BREEDING AND DEVELOPMENT FUND CORPORATION, AGRI-
 CULTURE  AND  NEW  YORK  STATE  HORSE BREEDING DEVELOPMENT FUND, AND THE
 S. 8309--A                         40
 
 HARRY M. ZWEIG MEMORIAL FUND FOR EQUINE RESEARCH;  AND  PAST  DUE  OBLI-
 GATIONS DUE THE STATE.
   E.  Prior  to a corporation being able to utilize the funds authorized
 by paragraph c OR D of this subdivision,  the  corporation  must  attest
 that  the  surcharge monies from section five hundred thirty-two of this
 chapter are being held separate and apart  from  any  amounts  otherwise
 authorized  to  be  retained  from  pari-mutuel  pools and all surcharge
 monies have been and will continue to  be  paid  to  the  localities  as
 prescribed  in  law.   Once this condition is satisfied, the corporation
 must submit an expenditure plan to the  gaming  commission  for  review.
 Such  plan  shall  include  the  corporation's  outstanding liabilities,
 projected revenue for the upcoming year, a detailed explanation  of  how
 the  funds  will  be used, and any other information necessary to detail
 such plan as determined by the commission. Upon review,  the  commission
 shall  make a determination as to whether the requirements of this para-
 graph have been satisfied and notify the corporation of expenditure plan
 approval. In the event the commission  determines  the  requirements  of
 this  paragraph have not been satisfied, the commission shall notify the
 corporation of all deficiencies necessary for approval. As  a  condition
 of  such  expenditure  plan  approval,  the  corporation shall provide a
 report to the commission no later  than  [October  first,  two  thousand
 twenty-three]  THE LAST DAY OF THE CALENDAR YEAR FOR WHICH THE FUNDS ARE
 REQUESTED, which shall include an accounting of the use of  such  funds.
 At  such  time,  the  commission  may  cause  an independent audit to be
 conducted of the corporation's books to  ensure  that  all  moneys  were
 spent  as  indicated  in such approved plan. The audit shall be paid for
 from money in the fund established by this section. If the audit  deter-
 mines  that  a  corporation used the money authorized under this section
 for a purpose other than one listed in their expenditure plan, then  the
 corporation  shall  reimburse the capital acquisition fund for the unau-
 thorized amount.
   § 2. This act shall take effect immediately.
 
                                  PART P
 
   Section 1. Paragraph (a) of subdivision  1  of  section  1003  of  the
 racing,  pari-mutuel  wagering and breeding law, as amended by section 1
 of part BB of chapter 59 of the laws of 2023,  is  amended  to  read  as
 follows:
   (a)  Any  racing  association  or  corporation  or  regional off-track
 betting corporation, authorized to conduct  pari-mutuel  wagering  under
 this  chapter, desiring to display the simulcast of horse races on which
 pari-mutuel betting shall be permitted in the manner and subject to  the
 conditions  provided for in this article may apply to the commission for
 a license so to do. Applications for licenses shall be in such  form  as
 may  be  prescribed by the commission and shall contain such information
 or other material or evidence as the commission may require. No  license
 shall be issued by the commission authorizing the simulcast transmission
 of  thoroughbred  races  from a track located in Suffolk county. The fee
 for such licenses shall be five hundred dollars per  simulcast  facility
 and  for  account wagering licensees that do not operate either a simul-
 cast facility that is open to the public within the state of New York or
 a licensed racetrack within the state, twenty thousand dollars per  year
 payable  by  the licensee to the commission for deposit into the general
 fund. Except as provided in  this  section,  the  commission  shall  not
 approve any application to conduct simulcasting into individual or group
 S. 8309--A                         41
 
 residences,  homes  or  other areas for the purposes of or in connection
 with pari-mutuel wagering. The commission may approve simulcasting  into
 residences,  homes or other areas to be conducted jointly by one or more
 regional  off-track  betting corporations and one or more of the follow-
 ing: a franchised corporation,  thoroughbred  racing  corporation  or  a
 harness racing corporation or association; provided (i) the simulcasting
 consists  only of those races on which pari-mutuel betting is authorized
 by this chapter at one or more simulcast  facilities  for  each  of  the
 contracting  off-track  betting  corporations which shall include wagers
 made in accordance with  section  one  thousand  fifteen,  one  thousand
 sixteen  and  one  thousand  seventeen of this article; provided further
 that the contract provisions or other simulcast  arrangements  for  such
 simulcast  facility  shall  be no less favorable than those in effect on
 January first, two thousand  five;  (ii)  that  each  off-track  betting
 corporation  having  within  its  geographic boundaries such residences,
 homes or other areas technically  capable  of  receiving  the  simulcast
 signal  shall be a contracting party; (iii) the distribution of revenues
 shall be subject to contractual agreement of  the  parties  except  that
 statutory  payments  to  non-contracting  parties,  if  any,  may not be
 reduced; provided, however, that nothing herein to  the  contrary  shall
 prevent a track from televising its races on an irregular basis primari-
 ly for promotional or marketing purposes as found by the commission. For
 purposes of this paragraph, the provisions of section one thousand thir-
 teen  of  this  article  shall  not  apply. Any agreement authorizing an
 in-home simulcasting experiment commencing prior to May fifteenth, nine-
 teen hundred ninety-five, may, and all its terms, be extended until June
 thirtieth, two thousand [twenty-four]  TWENTY-FIVE;  provided,  however,
 that  any  party to such agreement may elect to terminate such agreement
 upon conveying written notice to all other parties of such agreement  at
 least  forty-five  days  prior to the effective date of the termination,
 via registered mail. Any party to an agreement receiving such notice  of
 an  intent  to  terminate, may request the commission to mediate between
 the parties new terms and conditions in a replacement agreement  between
 the  parties  as will permit continuation of an in-home experiment until
 June thirtieth, two thousand  [twenty-four]  TWENTY-FIVE;  and  (iv)  no
 in-home  simulcasting in the thoroughbred special betting district shall
 occur without the approval of the regional thoroughbred track.
   § 2. Subparagraph (iii) of paragraph d of  subdivision  3  of  section
 1007 of the racing, pari-mutuel wagering and breeding law, as amended by
 section  2  of  part BB of chapter 59 of the laws of 2023, is amended to
 read as follows:
   (iii) Of the sums retained by a receiving track located in Westchester
 county on races received from a franchised corporation, for  the  period
 commencing January first, two thousand eight and continuing through June
 thirtieth,  two  thousand  [twenty-four]  TWENTY-FIVE,  the  amount used
 exclusively for purses to be awarded at races conducted by such  receiv-
 ing track shall be computed as follows: of the sums so retained, two and
 one-half  percent  of the total pools. Such amount shall be increased or
 decreased in the amount of fifty percent  of  the  difference  in  total
 commissions  determined  by  comparing  the  total commissions available
 after July twenty-first,  nineteen  hundred  ninety-five  to  the  total
 commissions  that  would have been available to such track prior to July
 twenty-first, nineteen hundred ninety-five.
   § 3. The opening paragraph of subdivision 1 of  section  1014  of  the
 racing,  pari-mutuel  wagering and breeding law, as amended by section 3
 S. 8309--A                         42
 
 of part BB of chapter 59 of the laws of 2023,  is  amended  to  read  as
 follows:
   The  provisions of this section shall govern the simulcasting of races
 conducted at thoroughbred tracks located in another state or country  on
 any day during which a franchised corporation is conducting a race meet-
 ing  in  Saratoga  county  at Saratoga thoroughbred racetrack until June
 thirtieth, two thousand [twenty-four] TWENTY-FIVE and on any day regard-
 less of whether or not a franchised corporation  is  conducting  a  race
 meeting in Saratoga county at Saratoga thoroughbred racetrack after June
 thirtieth, two thousand [twenty-four] TWENTY-FIVE. On any day on which a
 franchised  corporation  has  not  scheduled  a  racing  program  but  a
 thoroughbred racing corporation located within the state  is  conducting
 racing, each off-track betting corporation branch office and each simul-
 casting  facility licensed in accordance with section one thousand seven
 (that has entered into a written agreement with such  facility's  repre-
 sentative  horsemen's  organization, as approved by the commission), one
 thousand eight, or one thousand nine of this article shall be authorized
 to accept wagers and display the live simulcast signal from thoroughbred
 tracks located in another  state  or  foreign  country  subject  to  the
 following provisions:
   § 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
 and  breeding  law,  as amended by section 4 of part BB of chapter 59 of
 the laws of 2023, is amended to read as follows:
   1. The provisions of this section shall  govern  the  simulcasting  of
 races  conducted  at  harness tracks located in another state or country
 during the period July first, nineteen hundred ninety-four through  June
 thirtieth,  two  thousand  [twenty-four] TWENTY-FIVE. This section shall
 supersede all inconsistent provisions of this chapter.
   § 5. The opening paragraph of subdivision 1 of  section  1016  of  the
 racing,  pari-mutuel  wagering and breeding law, as amended by section 5
 of part BB of chapter 59 of the laws of 2023,  is  amended  to  read  as
 follows:
   The  provisions of this section shall govern the simulcasting of races
 conducted at thoroughbred tracks located in another state or country  on
 any  day  during which a franchised corporation is not conducting a race
 meeting in Saratoga county at Saratoga thoroughbred racetrack until June
 thirtieth, two thousand  [twenty-four]  TWENTY-FIVE.    Every  off-track
 betting  corporation  branch  office  and  every  simulcasting  facility
 licensed in accordance with section one thousand seven that have entered
 into a written agreement with such facility's representative  horsemen's
 organization  as  approved  by the commission, one thousand eight or one
 thousand nine of this article shall be authorized to accept  wagers  and
 display  the  live  full-card  simulcast  signal  of thoroughbred tracks
 (which may include quarter horse or mixed  meetings  provided  that  all
 such wagering on such races shall be construed to be thoroughbred races)
 located  in  another  state or foreign country, subject to the following
 provisions; provided,  however,  no  such  written  agreement  shall  be
 required of a franchised corporation licensed in accordance with section
 one thousand seven of this article:
   §  6. The opening paragraph of section 1018 of the racing, pari-mutuel
 wagering and breeding law, as amended by section 6 of part BB of chapter
 59 of the laws of 2023, is amended to read as follows:
   Notwithstanding any other provision of this chapter,  for  the  period
 July  twenty-fifth, two thousand one through September eighth, two thou-
 sand  [twenty-three]  TWENTY-FOUR,  when  a  franchised  corporation  is
 conducting  a  race  meeting  within  the state at Saratoga Race Course,
 S. 8309--A                         43
 
 every off-track betting corporation branch office and every simulcasting
 facility licensed in accordance with section one  thousand  seven  (that
 has entered into a written agreement with such facility's representative
 horsemen's  organization  as  approved  by the commission), one thousand
 eight or one thousand nine of this article shall be authorized to accept
 wagers and display the live simulcast signal  from  thoroughbred  tracks
 located  in  another  state,  provided  that  such facility shall accept
 wagers on races run  at  all  in-state  thoroughbred  tracks  which  are
 conducting   racing   programs  subject  to  the  following  provisions;
 provided, however, no such written agreement  shall  be  required  of  a
 franchised  corporation licensed in accordance with section one thousand
 seven of this article.
   § 7. Section 32 of chapter 281 of  the  laws  of  1994,  amending  the
 racing, pari-mutuel wagering and breeding law and other laws relating to
 simulcasting,  as  amended  by section 7 of part BB of chapter 59 of the
 laws of 2023, is amended to read as follows:
   § 32. This act shall take effect immediately and the  pari-mutuel  tax
 reductions  in  section  six  of  this  act  shall  expire and be deemed
 repealed on  July  1,  [2024]  2025;  provided,  however,  that  nothing
 contained  herein  shall be deemed to affect the application, qualifica-
 tion, expiration, or repeal of any  provision  of  law  amended  by  any
 section  of  this act, and such provisions shall be applied or qualified
 or shall expire or be deemed repealed in the same manner,  to  the  same
 extent  and on the same date as the case may be as otherwise provided by
 law; provided further, however, that sections twenty-three  and  twenty-
 five of this act shall remain in full force and effect only until May 1,
 1997 and at such time shall be deemed to be repealed.
   §  8.  Section  54  of  chapter  346 of the laws of 1990, amending the
 racing, pari-mutuel wagering and breeding law and other laws relating to
 simulcasting and the imposition of certain taxes, as amended by  section
 8  of  part  BB of chapter 59 of the laws of 2023, is amended to read as
 follows:
   § 54. This act  shall  take  effect  immediately;  provided,  however,
 sections  three  through twelve of this act shall take effect on January
 1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
 ing law, as added by section thirty-eight of this act, shall expire  and
 be  deemed repealed on July 1, [2024] 2025; and section eighteen of this
 act shall take effect on July 1, 2008 and sections fifty-one and  fifty-
 two  of this act shall take effect as of the same date as chapter 772 of
 the laws of 1989 took effect.
   § 9. Paragraph (a) of subdivision 1 of  section  238  of  the  racing,
 pari-mutuel  wagering  and breeding law, as amended by section 9 of part
 BB of chapter 59 of the laws of 2023, is amended to read as follows:
   (a) The  franchised  corporation  authorized  under  this  chapter  to
 conduct pari-mutuel betting at a race meeting or races run thereat shall
 distribute  all sums deposited in any pari-mutuel pool to the holders of
 winning tickets therein, provided such tickets are presented for payment
 before April first of the year following the  year  of  their  purchase,
 less an amount that shall be established and retained by such franchised
 corporation of between twelve to seventeen percent of the total deposits
 in  pools  resulting from on-track regular bets, and fourteen to twenty-
 one percent of the total  deposits  in  pools  resulting  from  on-track
 multiple  bets  and fifteen to twenty-five percent of the total deposits
 in pools resulting from on-track exotic bets and fifteen  to  thirty-six
 percent  of  the  total  deposits in pools resulting from on-track super
 S. 8309--A                         44
 
 exotic bets, plus the breaks. The retention rate to  be  established  is
 subject to the prior approval of the commission.
   Such rate may not be changed more than once per calendar quarter to be
 effective  on  the  first day of the calendar quarter. "Exotic bets" and
 "multiple bets" shall have  the  meanings  set  forth  in  section  five
 hundred  nineteen  of  this  chapter. "Super exotic bets" shall have the
 meaning set forth in section three hundred  one  of  this  chapter.  For
 purposes  of  this  section, a "pick six bet" shall mean a single bet or
 wager on the outcomes of six races. The breaks are hereby defined as the
 odd cents over any multiple of five for payoffs greater than one  dollar
 five  cents  but  less  than  five dollars, over any multiple of ten for
 payoffs greater than five dollars but  less  than  twenty-five  dollars,
 over  any  multiple  of twenty-five for payoffs greater than twenty-five
 dollars but less than two hundred fifty dollars, or over any multiple of
 fifty for payoffs over two hundred fifty dollars. Out of the  amount  so
 retained  there  shall  be  paid  by  such franchised corporation to the
 commissioner of taxation and finance, as a reasonable tax by  the  state
 for  the privilege of conducting pari-mutuel betting on the races run at
 the race meetings held by such  franchised  corporation,  the  following
 percentages of the total pool for regular and multiple bets five percent
 of regular bets and four percent of multiple bets plus twenty percent of
 the  breaks;  for  exotic  wagers seven and one-half percent plus twenty
 percent of the breaks, and for super  exotic  bets  seven  and  one-half
 percent plus fifty percent of the breaks.
   For  the period April first, two thousand one through December thirty-
 first, two thousand [twenty-four] TWENTY-FIVE, such tax  on  all  wagers
 shall  be  one and six-tenths percent, plus, in each such period, twenty
 percent of the breaks. Payment to the New York state thoroughbred breed-
 ing and development fund by such franchised corporation  shall  be  one-
 half  of one percent of total daily on-track pari-mutuel pools resulting
 from regular, multiple and exotic bets and three percent of super exotic
 bets and for the period April first, two thousand one  through  December
 thirty-first, two thousand [twenty-four] TWENTY-FIVE, such payment shall
 be seven-tenths of one percent of regular, multiple and exotic pools.
   § 10. This act shall take effect immediately.

                                  PART Q
 
   Section  1.  Paragraph  (x)  of  subdivision  1 of section 1367 of the
 racing, pari-mutuel wagering and breeding law, as amended by  section  3
 of  part  Y  of  chapter  59  of the laws of 2021, is amended to read as
 follows:
   (x) "Sports wagering" means wagering on sporting events or any portion
 thereof, or on the individual performance statistics of athletes partic-
 ipating in a sporting event, or combination of sporting events,  by  any
 system  or  method of wagering, including, but not limited to, in-person
 communication and electronic  communication  through  internet  websites
 accessed  via  a  mobile  device or computer, and mobile device applica-
 tions; provided however that sports wagers shall include,  but  are  not
 limited  to,  single-game  bets,  teaser bets, parlays, over-under bets,
 money line, pools, in-game wagering, in-play bets, IN-GAME  AND  SEASON-
 LONG  proposition  bets,  and  straight  bets; AND SEASON AWARD WINNERS;
 PROVIDED HOWEVER, THAT SUCH IN-GAME AND SEASON-LONG PROPOSITION BETS AND
 SEASON AWARD WINNERS WAGERS SHALL BE LIMITED TO THOSE  WAGERS  THAT  ARE
 PERFORMANCE-BASED  UNLESS  SUCH  WAGERS WERE OTHERWISE AUTHORIZED BY THE
 COMMISSION AS OF THE EFFECTIVE DATE OF THE CHAPTER OF THE  LAWS  OF  TWO
 S. 8309--A                         45
 
 THOUSAND  TWENTY-FOUR THAT AMENDED THIS PARAGRAPH; AND PROVIDED FURTHER,
 THAT COIN TOSS BETS THAT AFFECT  THE  GAMEPLAY  OF  AN  EVENT  SHALL  BE
 PERMITTED AT ALL SPORTING EVENTS UNLESS PROHIBITED BY THE COMMISSION;
   § 2. This act shall take effect immediately.
 
                                  PART R
 
   Section  1.  Subdivision  8 of section 1367 of the racing, pari-mutuel
 wagering and breeding law, as added by section 3 of part Y of chapter 59
 of the laws of 2021, is amended to read as follows:
   8. Notwithstanding section thirteen hundred fifty-one of this article,
 mobile sports wagering gross gaming revenue and  tax  revenue  shall  be
 excluded  from  sports  wagering  gross  gaming revenue and tax revenue.
 Mobile sports wagering tax revenue shall be  separately  maintained  and
 returned to the state for deposit into the state lottery fund for educa-
 tion  aid except as otherwise provided in this subdivision. Any interest
 and penalties imposed by the commission relating  to  those  taxes,  all
 penalties  levied  and  collected by the commission, and the appropriate
 funds, cash or prizes forfeited from sports wagering shall be  deposited
 into  the  state lottery fund for education. In the first fiscal year in
 which mobile sports wagering licensees commence  operations  and  accept
 mobile  sports wagers pursuant to this section, the commission shall pay
 into the commercial gaming fund one percent of the state tax imposed  on
 mobile  sports  wagering  by  this section to be distributed for problem
 gambling education and treatment purposes pursuant  to  paragraph  a  of
 subdivision  four of section ninety-seven-nnnn of the state finance law;
 provided however, that such amount shall be  equal  to  ONE  PERCENT  OF
 MOBILE  SPORTS TAX REVENUE AND NO LESS THAN six million dollars for each
 fiscal year thereafter. In the first fiscal year in which mobile  sports
 wagering  licensees  commence operations and accept mobile sports wagers
 pursuant to this section, the commission shall pay one  percent  of  the
 state  tax  imposed  on  mobile  sports  wagering by this section to the
 general fund, a program to be administered by the office of children and
 family services for a statewide youth sports  activities  and  education
 grant  program  for  the  purpose  of  providing annual awards to sports
 programs for underserved youth under the age of eighteen years; provided
 however, that such amount shall be equal to  five  million  dollars  for
 each  fiscal  year  thereafter.  The  commission  shall require at least
 monthly deposits by a platform provider  of  any  payments  pursuant  to
 subdivision seven of this section, at such times, under such conditions,
 and  in  such  depositories  as  shall  be prescribed by the state comp-
 troller. The deposits shall be deposited to  the  credit  of  the  state
 commercial  gaming  revenue fund. The commission shall require a monthly
 report and reconciliation statement to be filed with it on or before the
 tenth day of each month, with respect to  gross  revenues  and  deposits
 received and made, respectively, during the preceding month.
   §  2. This act shall take effect on the first of April next succeeding
 the date on which it shall have become a law.
 
                                  PART S
 
   Section 1.  Paragraph (b) of subdivision 9 of section 208 of  the  tax
 law is amended by adding a new subparagraph 28 to read as follows:
   (28)  THE  AMOUNT  OF  GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
 TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION  (A)  OF
 SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
 S. 8309--A                         46
 
   §  2. Subdivision 9 of section 208 of the tax law is amended by adding
 a new paragraph (u) to read as follows:
   (U)  FOR  TAX  YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
 THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C)  OF  PARAGRAPH
 (1)  OF  SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
 THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS  IF
 THE TAXPAYER HAD NOT MADE SUCH ELECTION.
   § 3. Subsection (b) of section 612 of the tax law is amended by adding
 a new paragraph 44 to read as follows:
   (44)  THE  AMOUNT  OF  GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
 TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION  (A)  OF
 SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
   §  4. Section 612 of the tax law is amended by adding a new subsection
 (y) to read as follows:
   (Y) QUALIFIED OPPORTUNITY ZONES.  FOR TAX YEARS BEGINNING ON OR  AFTER
 JANUARY  FIRST,  TWO  THOUSAND TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF
 PROPERTY WITH RESPECT TO WHICH THE TAXPAYER HAS MADE THE ELECTION  UNDER
 SUBPARAGRAPH  (C)  OF PARAGRAPH (1) OF SUBSECTION (A) OF SECTION 1400Z-2
 OF THE INTERNAL REVENUE CODE, THE BASIS  OF  SUCH  PROPERTY  UNDER  THIS
 ARTICLE  SHALL  BE  DETERMINED  AS  IF  THE  TAXPAYER  HAD NOT MADE SUCH
 ELECTION.
   § 5. Paragraph 2 of subdivision (b) of section 1503 of the tax law  is
 amended by adding a new subparagraph (AA) to read as follows:
   (AA)    THE  AMOUNT OF GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
 TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION  (A)  OF
 SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
   §  6.  Section 1503 of the tax law is amended by adding a new subdivi-
 sion (d) to read as follows:
   (D) FOR TAX YEARS BEGINNING ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND
 TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
 THE  TAXPAYER  HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C) OF PARAGRAPH
 (1) OF SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL  REVENUE  CODE,
 THE  BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS IF
 THE TAXPAYER HAD NOT MADE SUCH ELECTION.
   § 7. Paragraph (a) of subdivision 8 of section 11-602 of the  adminis-
 trative code of the city of New York is amended by adding a new subpara-
 graph 18 to read as follows:
   (18)  THE  AMOUNT  OF  GAIN EXCLUDED FROM FEDERAL GROSS INCOME FOR THE
 TAXABLE YEAR BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION  (A)  OF
 SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
   § 8. Section 11-602 of the administrative code of the city of New York
 is amended by adding a new subdivision 11 to read as follows:
   11.  FOR  TAX  YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
 THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C)  OF  PARAGRAPH
 (1)  OF  SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
 THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS  IF
 THE TAXPAYER HAD NOT MADE SUCH ELECTION.
   §  9. Paragraph (a) of subdivision 8 of section 11-652 of the adminis-
 trative code of the city of New York is amended by adding a new subpara-
 graph 19 to read as follows:
   (19) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL  GROSS  INCOME  FOR  THE
 TAXABLE  YEAR  BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
 SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
 S. 8309--A                         47
 
   § 10. Subdivision 8 of section 11-652 of the  administrative  code  of
 the city of New York is amended by adding a new paragraph (u) to read as
 follows:
   (U)  FOR  TAX  YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
 THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C)  OF  PARAGRAPH
 (1)  OF  SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
 THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS  IF
 THE TAXPAYER HAD NOT MADE SUCH ELECTION.
   § 11. Subdivision (b) of section 11-1712 of the administrative code of
 the  city of New York is amended by adding a new paragraph 40 to read as
 follows:
   (40) THE AMOUNT OF GAIN EXCLUDED FROM FEDERAL  GROSS  INCOME  FOR  THE
 TAXABLE  YEAR  BY SUBPARAGRAPH (C) OF PARAGRAPH (1) OF SUBSECTION (A) OF
 SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE.
   § 12. Section 11-1712 of the administrative code of the  city  of  New
 York is amended by adding a new subdivision (w) to read as follows:
   (W)  FOR  TAX  YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR, UPON THE SALE OR EXCHANGE OF PROPERTY WITH RESPECT TO WHICH
 THE TAXPAYER HAS MADE THE ELECTION UNDER SUBPARAGRAPH (C)  OF  PARAGRAPH
 (1)  OF  SUBSECTION (A) OF SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE,
 THE BASIS OF SUCH PROPERTY UNDER THIS ARTICLE SHALL BE DETERMINED AS  IF
 THE TAXPAYER HAD NOT MADE SUCH ELECTION.
   §  13. This act shall take effect immediately and shall apply to taxa-
 ble years beginning on or after January 1, 2024.
 
                                  PART T
 
   Section 1. Subdivision (jj) of section 1115 of the tax law,  as  added
 by section 1 of part SS of chapter 59 of the laws of 2015, is REPEALED.
   §  2.  Subdivision  13  of  section  1118  of the tax law, as added by
 section 2 of part SS of chapter 59 of the laws of 2015, is REPEALED.
   § 3. This act shall take effect June 1, 2024.
 
                                  PART U
 
   Section 1. Paragraph (A) of subdivision (i) of section 1111 of the tax
 law, as amended by section 1 of part TT of chapter 59  of  the  laws  of
 2015, is amended to read as follows:
   (A)  Notwithstanding  any contrary provisions of this article or other
 law, with respect to any lease for a term of one year or more of  (1)  a
 motor  vehicle,  as  defined  in  section one hundred twenty-five of the
 vehicle and traffic law, with a gross vehicle  weight  of  ten  thousand
 pounds  or  less,  [or]  (2)  a vessel, as defined in section twenty-two
 hundred fifty of such law (including any inboard or outboard  motor  and
 any  trailer,  as  defined in section one hundred fifty-six of such law,
 leased in conjunction with such a vessel) OR (3) NONCOMMERCIAL  AIRCRAFT
 HAVING  A  SEATING CAPACITY OF LESS THAN TWENTY PASSENGERS AND A MAXIMUM
 CAPACITY OF LESS THAN SIX THOUSAND POUNDS, or an option to renew such  a
 lease  or a similar contractual provision, all receipts due or consider-
 ation given or contracted to be given for such property  under  and  for
 the  entire  period of such lease, option to renew or similar provision,
 or combination of them, shall be deemed to have been paid or  given  and
 shall  be subject to tax, and any such tax due shall be collected, as of
 the date of first payment under such lease, option to renew  or  similar
 provision,  or combination of them, or as of the date of registration of
 S. 8309--A                         48
 
 such property with the commissioner  of  motor  vehicles,  whichever  is
 earlier.  Notwithstanding any inconsistent provisions of subdivision (b)
 of this section or of section eleven hundred seventeen of  this  article
 or  of other law, for purposes of such a lease, option to renew or simi-
 lar provision originally entered into outside this state,  by  a  lessee
 (1)  who  was a resident of this state, and leased such property for use
 outside the state and who subsequently brings such  property  into  this
 state for use here or (2) who was a nonresident and subsequently becomes
 a  resident  and  brings  the property into this state for use here, any
 remaining receipts due or consideration to be given  after  such  lessee
 brings  such  property into this state shall be subject to tax as if the
 lessee had entered into or exercised such  lease,  option  to  renew  or
 similar  provision,  or  combination thereof, for the first time in this
 state and  the  relevant  provisions  of  sections  eleven  hundred  ten
 concerning  imposition  and  computation of tax, eleven hundred eighteen
 concerning exemption from use tax for tax paid to another  jurisdiction,
 eleven  hundred  thirty-two  concerning  presumption  of  taxability and
 conditions for registration and eleven  hundred  thirty-nine  concerning
 refunds, of this article, shall be applicable to any sales or compensat-
 ing  use  tax  paid by the lessee before the lessee brought the property
 into this state, except to the extent that any such provision is  incon-
 sistent  with  a  provision  of  this  subdivision. For purposes of this
 subdivision, (1) a lease for a term of one year or  more  shall  include
 any  lease for a shorter term which includes an option to renew or other
 like provision (or more than one of  such  option  or  other  provision)
 where  the cumulative period that the lease, with or without such option
 or provision, may be in effect upon exercise of such option or provision
 is one year or more and (2) receipts  due  and  consideration  given  or
 contracted  to  be  given  under  any  such lease or other provision for
 excess mileage charges shall be subject to tax as and when paid or due.
   § 2. Subdivision (q) of section 1111 of the tax  law,  as  amended  by
 section  2  of  part TT of chapter 59 of the laws of 2015, is amended to
 read as follows:
   (q) (1) The exclusions from the definition of retail sale in  subpara-
 graph  (iv)  of  paragraph  four  of  subdivision  (b) of section eleven
 hundred one of this article shall not apply to transfers, distributions,
 or contributions of AN AIRCRAFT OR a vessel, except where, in  the  case
 of  the  exclusion  in  subclause (I) of clause (A) of such subparagraph
 (iv), the two corporations to be merged or consolidated are  not  affil-
 iated  persons with respect to each other. For purposes of this subdivi-
 sion, corporations are affiliated persons with  respect  to  each  other
 where  (i)  more than five percent of their combined shares are owned by
 members of the same family, as defined by paragraph four  of  subsection
 (c)  of  section two hundred sixty-seven of the internal revenue code of
 nineteen hundred eighty-six; (ii) one of the corporations has an  owner-
 ship  interest of more than five percent, whether direct or indirect, in
 the other; or (iii) another person or a group of other persons that  are
 affiliated persons with respect to each other hold an ownership interest
 of  more  than  five percent, whether direct or indirect, in each of the
 corporations.
   (2) Notwithstanding any contrary provision of law, in relation to  any
 transfer,  distribution, or contribution of AN AIRCRAFT OR a vessel that
 qualifies as a retail sale as a result of paragraph one of this subdivi-
 sion, the sales tax imposed by subdivision (a) of section eleven hundred
 five of this part shall be computed based on  the  price  at  which  the
 seller purchased the tangible personal property, provided that where the
 S. 8309--A                         49
 
 seller  or purchaser affirmatively shows that the seller owned the prop-
 erty for six months  prior  to  making  the  transfer,  distribution  or
 contribution covered by paragraph one of this subdivision, such AIRCRAFT
 OR vessel shall be taxed on the basis of the current market value of the
 AIRCRAFT  OR  vessel  at  the  time  of  that transfer, distribution, or
 contribution. For the purposes of the prior  sentence,  "current  market
 value" shall not exceed the cost of the AIRCRAFT OR vessel. See subdivi-
 sion  (b)  of  this section for a similar rule on the computation of any
 compensating use tax due under section eleven hundred ten of  this  part
 on such transfers, distributions, or contributions.
   (3) A purchaser of AN AIRCRAFT OR a vessel covered by paragraph one of
 this  subdivision  will  be  entitled  to a refund or credit against the
 sales or compensating use tax due as a result of  a  transfer,  distrib-
 ution,  or  contribution of such AIRCRAFT OR vessel in the amount of any
 sales or use tax paid to this state or any other state on  the  seller's
 purchase or use of the AIRCRAFT OR vessel so transferred, distributed or
 contributed,  but  not  to  exceed the tax due on the transfer, distrib-
 ution, or contribution of the AIRCRAFT OR vessel or on  the  purchaser's
 use  in  the state of the AIRCRAFT OR vessel so transferred, distributed
 or contributed. An application for a refund or credit under this  subdi-
 vision  must  be filed and shall be in such form as the commissioner may
 prescribe. Where an application for credit has been filed, the applicant
 may immediately take such credit on the return which is  due  coincident
 with or immediately subsequent to the time the application for credit is
 filed.  However,  the taking of the credit on the return shall be deemed
 to be part of the application for credit. Provided that the commissioner
 may, in his or her discretion and notwithstanding any other  law,  waive
 the  application requirement for any or all classes of persons where the
 amount of the credit or refund is equal to the amount  of  the  tax  due
 from  the purchaser. The provisions of subdivisions (a), (b), and (c) of
 section eleven hundred thirty-nine of this article shall apply to appli-
 cations for refund or credit under this subdivision. No  interest  shall
 be  allowed  or  paid  on  any  refund made or credit allowed under this
 subdivision. If a refund is granted or a credit allowed under this para-
 graph, the seller or purchaser shall not be eligible  for  a  refund  or
 credit  pursuant to subdivision seven of section eleven hundred eighteen
 of this article with regard to the same purchase or use.
   § 3. Paragraph 21-a of subdivision (a) of section 1115 of the tax  law
 is REPEALED.
   § 4. This act shall take effect June 1, 2024.
 
                                  PART V
 
   Section  1.  Section  1180  of  the tax law is amended by adding a new
 subdivision (c) to read as follows:
   (C) "VAPOR PRODUCTS DISTRIBUTOR" MEANS ANY PERSON WHO IMPORTS OR CAUS-
 ES TO BE IMPORTED INTO THIS STATE ANY VAPOR PRODUCTS FOR  SALE,  OR  WHO
 MANUFACTURES  ANY  VAPOR PRODUCT IN THIS STATE, AND ANY PERSON WITHIN OR
 WITHOUT THE STATE WHO IS AUTHORIZED BY THE COMMISSIONER OF TAXATION  AND
 FINANCE TO MAKE RETURNS AND PAY THE TAX ON VAPOR PRODUCTS SOLD, SHIPPED,
 OR DELIVERED BY SUCH PERSON TO ANY PERSON IN THE STATE.
   § 2. Section 1181 of the tax law, as amended by chapter 92 of the laws
 of 2021, is amended to read as follows:
   §  1181.  Imposition of tax.  (A) In addition to any other tax imposed
 by this chapter or other law, there is hereby imposed a  tax  of  twenty
 percent  on [receipts from the retail sale of vapor products sold] VAPOR
 S. 8309--A                         50
 
 PRODUCTS SOLD BY A VAPOR PRODUCTS DISTRIBUTOR TO A VAPOR PRODUCTS DEALER
 in this state. The tax is imposed on the purchaser and collected by  the
 vapor  products  dealer  as defined in subdivision (b) of section eleven
 hundred  eighty  of  this  article,  in  trust for and on account of the
 state. The taxes imposed under this section shall not apply to adult-use
 cannabis products subject to tax under article twenty-C of this chapter.
   (B) THE VAPOR PRODUCTS DISTRIBUTOR SHALL BE LIABLE FOR THE PAYMENT  OF
 THE TAX ON VAPOR PRODUCTS WHICH SUCH DISTRIBUTOR IMPORTS OR CAUSES TO BE
 IMPORTED  INTO  THE STATE, OR WHICH SUCH DISTRIBUTOR MANUFACTURES IN THE
 STATE, AND EVERY VAPOR PRODUCTS DISTRIBUTOR AUTHORIZED  BY  THE  COMMIS-
 SIONER OF TAXATION AND FINANCE TO MAKE RETURNS AND PAY THE TAX ON TOBAC-
 CO PRODUCTS SOLD, SHIPPED OR DELIVERED BY SUCH DISTRIBUTOR TO ANY PERSON
 IN  THE  STATE  SHALL  BE LIABLE FOR THE PAYMENT OF THE TAX ON ALL VAPOR
 PRODUCTS SO SOLD, SHIPPED OR DELIVERED.
   (C) EVERY VAPOR PRODUCTS DEALER SHALL BE LIABLE FOR  THE  TAX  ON  ALL
 VAPOR  PRODUCTS  IN SUCH DEALER'S POSSESSION AT ANY TIME, UPON WHICH TAX
 HAS NOT BEEN PAID OR ASSUMED BY A VAPOR PRODUCTS  DISTRIBUTOR  APPOINTED
 BY  THE  COMMISSIONER  OF  TAXATION  AND FINANCE, AND THE FAILURE OF ANY
 VAPOR PRODUCTS DEALER TO PRODUCE AND  EXHIBIT  TO  THE  COMMISSIONER  OF
 TAXATION  AND  FINANCE  OR  THE COMMISSIONER'S AUTHORIZED REPRESENTATIVE
 UPON DEMAND, AN INVOICE BY A VAPOR PRODUCTS DISTRIBUTOR  FOR  ANY  VAPOR
 PRODUCTS  IN SUCH DISTRIBUTOR'S POSSESSION SHALL BE PRESUMPTIVE EVIDENCE
 THAT THE TAX THEREON HAS NOT BEEN PAID, AND THAT SUCH DEALER  IS  LIABLE
 FOR  THE TAX THEREON UNLESS EVIDENCE OF SUCH INVOICE, PAYMENT OR ASSUMP-
 TION SHALL LATER BE PRODUCED.
   § 3. The tax law is amended by adding a new section 1183-a to read  as
 follows:
   §  1183-A.  VAPOR  PRODUCTS DISTRIBUTOR LICENSE AND RENEWAL. (A) EVERY
 PERSON WHO INTENDS TO BE A VAPOR PRODUCTS DISTRIBUTOR IN THIS STATE MUST
 RECEIVE FROM THE COMMISSIONER A LICENSE PRIOR TO ENGAGING  IN  BUSINESS.
 IN  ADDITION  TO THE REQUIREMENTS OF SECTION ELEVEN HUNDRED EIGHTY-THREE
 OF THIS ARTICLE, A VAPOR PRODUCTS DEALER WHO PURCHASES OR RECEIVES VAPOR
 PRODUCTS FROM  A  MANUFACTURER  OR  OUT-OF-STATE  DISTRIBUTOR  SHALL  BE
 REQUIRED  TO  OBTAIN A VAPOR PRODUCTS DISTRIBUTOR LICENSE. THE APPLICANT
 FOR A VAPOR PRODUCTS DISTRIBUTOR LICENSE MUST  ELECTRONICALLY  SUBMIT  A
 PROPERLY  COMPLETED APPLICATION FOR A LICENSE FOR EACH LOCATION AT WHICH
 THE BUSINESS SHALL BE CONDUCTED IN THIS STATE, ON A FORM  PRESCRIBED  BY
 THE  COMMISSIONER, AND SHALL BE ACCOMPANIED BY A NON-REFUNDABLE APPLICA-
 TION FEE OF THREE HUNDRED DOLLARS.
   (B) A VAPOR PRODUCTS DISTRIBUTOR LICENSE SHALL BE VALID FOR THE CALEN-
 DAR YEAR FOR WHICH IT IS ISSUED UNLESS  EARLIER  SUSPENDED  OR  REVOKED.
 UPON  THE  EXPIRATION  OF  THE  TERM STATED ON THE LICENSE, SUCH LICENSE
 SHALL BE NULL AND VOID. A LICENSE SHALL NOT BE ASSIGNABLE OR  TRANSFERA-
 BLE AND SHALL BE DESTROYED IMMEDIATELY UPON THE VAPOR PRODUCTS DISTRIBU-
 TOR  CEASING TO DO BUSINESS AS SPECIFIED IN SUCH LICENSE OR IN THE EVENT
 THAT SUCH BUSINESS NEVER COMMENCED.
   (C) EVERY VAPOR PRODUCTS DISTRIBUTOR SHALL PUBLICLY  DISPLAY  IN  SUCH
 DISTRIBUTOR'S PLACE OF BUSINESS A LICENSE FROM THE DEPARTMENT.
   (D)(1)  THE COMMISSIONER SHALL REFUSE TO ISSUE A LICENSE TO ANY APPLI-
 CANT WHO DOES NOT POSSESS A VALID CERTIFICATE OF AUTHORITY UNDER SECTION
 ELEVEN HUNDRED THIRTY-FOUR OF THIS CHAPTER. IN ADDITION, THE COMMISSION-
 ER MAY REFUSE TO ISSUE A LICENSE, OR SUSPEND, CANCEL OR REVOKE A LICENSE
 ISSUED TO ANY PERSON WHO:
   (A) HAS A PAST-DUE LIABILITY AS THAT TERM IS DEFINED  IN  SECTION  ONE
 HUNDRED SEVENTY-ONE-V OF THIS CHAPTER;
 S. 8309--A                         51
 
   (B)  HAS  HAD A LICENSE UNDER THIS ARTICLE OR ANY LICENSE OR REGISTRA-
 TION PROVIDED FOR IN THIS CHAPTER REVOKED WITHIN ONE YEAR FROM THE  DATE
 ON WHICH SUCH APPLICATION WAS FILED;
   (C)  HAS BEEN CONVICTED OF A CRIME PROVIDED FOR IN THIS CHAPTER WITHIN
 ONE YEAR FROM THE DATE ON WHICH SUCH APPLICATION WAS FILED;
   (D) WILLFULLY FAILS TO FILE A REPORT OR RETURN REQUIRED BY THIS  ARTI-
 CLE;
   (E) WILLFULLY FILES, CAUSES TO BE FILED, GIVES OR CAUSES TO BE GIVEN A
 REPORT,  RETURN, CERTIFICATE OR AFFIDAVIT REQUIRED BY THIS ARTICLE WHICH
 IS FALSE;
   (F) WILLFULLY FAILS TO COLLECT OR TRUTHFULLY ACCOUNT FOR OR  PAY  OVER
 ANY TAX IMPOSED BY THIS ARTICLE; OR
   (G)  WHOSE  PLACE  OF  BUSINESS  IS  AT THE SAME PREMISES AS THAT OF A
 PERSON WHOSE VAPOR PRODUCTS DISTRIBUTOR LICENSE  HAS  BEEN  REVOKED  AND
 WHERE  SUCH REVOCATION IS STILL IN EFFECT, UNLESS THE APPLICANT OR VAPOR
 PRODUCTS DISTRIBUTOR PROVIDES THE COMMISSIONER WITH ADEQUATE  DOCUMENTA-
 TION  DEMONSTRATING  THAT  SUCH  APPLICANT OR VAPOR PRODUCTS DISTRIBUTOR
 ACQUIRED THE PREMISES OR BUSINESS THROUGH AN ARM'S LENGTH TRANSACTION AS
 DEFINED IN PARAGRAPH (E) OF SUBDIVISION  ONE  OF  SECTION  FOUR  HUNDRED
 EIGHTY-A OF THIS CHAPTER.
   (2)  IN  ADDITION  TO  THE  GROUNDS  PROVIDED IN PARAGRAPH ONE OF THIS
 SUBDIVISION, THE COMMISSIONER SHALL REFUSE TO ISSUE A LICENSE AND  SHALL
 CANCEL OR SUSPEND A LICENSE AS DIRECTED BY AN ENFORCEMENT OFFICER PURSU-
 ANT  TO ARTICLE THIRTEEN-F OF THE PUBLIC HEALTH LAW. NOTWITHSTANDING ANY
 PROVISION OF LAW TO THE CONTRARY, AN APPLICANT WHOSE APPLICATION  FOR  A
 LICENSE  IS  REFUSED  OR  A  VAPOR PRODUCTS DISTRIBUTOR WHOSE LICENSE IS
 CANCELLED OR SUSPENDED UNDER THIS PARAGRAPH SHALL HAVE  NO  RIGHT  TO  A
 HEARING  UNDER  THIS CHAPTER AND SHALL HAVE NO RIGHT TO COMMENCE A COURT
 ACTION OR PROCEEDING OR TO ANY OTHER LEGAL RECOURSE AGAINST THE  COMMIS-
 SIONER  WITH  RESPECT  TO  SUCH  REFUSAL,  SUSPENSION  OR  CANCELLATION;
 PROVIDED, HOWEVER, THAT NOTHING HEREIN SHALL  BE  CONSTRUED  TO  DENY  A
 VAPOR  PRODUCTS  DISTRIBUTOR  A  HEARING UNDER ARTICLE THIRTEEN-F OF THE
 PUBLIC HEALTH LAW  OR  TO  PROHIBIT  VAPOR  PRODUCTS  DISTRIBUTORS  FROM
 COMMENCING  A  COURT ACTION OR PROCEEDING AGAINST AN ENFORCEMENT OFFICER
 AS DEFINED IN SECTION THIRTEEN  HUNDRED  NINETY-NINE-AA  OF  THE  PUBLIC
 HEALTH LAW.
   (E) IF A VAPOR PRODUCTS DISTRIBUTOR LICENSE IS SUSPENDED, CANCELLED OR
 REVOKED  AND  SUCH VAPOR PRODUCTS DISTRIBUTOR DISTRIBUTES OR SELLS VAPOR
 PRODUCTS THROUGH MORE THAN ONE PLACE OF  BUSINESS  IN  THIS  STATE,  THE
 VAPOR  PRODUCTS  DISTRIBUTOR'S  LICENSE ISSUED TO THAT PLACE OF BUSINESS
 WHERE SUCH VIOLATION OCCURRED SHALL BE SUSPENDED, REVOKED, OR CANCELLED.
 PROVIDED, HOWEVER, UPON A VAPOR PRODUCTS DISTRIBUTOR'S THIRD SUSPENSION,
 CANCELLATION, OR REVOCATION WITHIN A FIVE-YEAR PERIOD  FOR  ANY  ONE  OR
 MORE  BUSINESSES  OWNED  OR  OPERATED BY THE VAPOR PRODUCTS DISTRIBUTOR,
 SUCH SUSPENSION, CANCELLATION,  OR  REVOCATION  OF  THE  VAPOR  PRODUCTS
 DISTRIBUTOR'S  LICENSE  SHALL APPLY TO ALL PLACES OF BUSINESS WHERE SUCH
 DISTRIBUTOR DISTRIBUTES OR SELLS VAPOR PRODUCTS IN THIS STATE.
   (F) EVERY HOLDER OF A LICENSE MUST NOTIFY THE COMMISSIONER OF  CHANGES
 TO ANY OF THE INFORMATION STATED ON THE LICENSE OR CHANGES TO ANY INFOR-
 MATION  CONTAINED  IN THE APPLICATION FOR THE LICENSE. SUCH NOTIFICATION
 MUST BE MADE ON OR BEFORE THE LAST DAY OF THE MONTH IN  WHICH  A  CHANGE
 OCCURS  AND  MUST  BE  MADE  ELECTRONICALLY  ON A FORM PRESCRIBED BY THE
 COMMISSIONER.
   (G) EVERY VAPOR PRODUCTS DISTRIBUTOR WHO HOLDS A  LICENSE  UNDER  THIS
 ARTICLE  SHALL  BE  REQUIRED  TO REAPPLY FOR A LICENSE FOR THE FOLLOWING
 CALENDAR YEAR ON OR BEFORE THE TWENTIETH DAY OF SEPTEMBER AND SUCH REAP-
 S. 8309--A                         52
 
 PLICATION SHALL BE SUBJECT TO  THE  SAME  REQUIREMENTS  AND  CONDITIONS,
 INCLUDING GROUNDS FOR REFUSAL, AS AN INITIAL LICENSE UNDER THIS ARTICLE,
 INCLUDING  BUT  NOT  LIMITED  TO THE PAYMENT OF THE THREE HUNDRED DOLLAR
 APPLICATION FEE FOR EACH BUSINESS LOCATION.
   (H)  IN  ADDITION  TO  ANY  OTHER PENALTY IMPOSED BY THIS CHAPTER, ANY
 VAPOR PRODUCTS DISTRIBUTOR WHO VIOLATES THE PROVISIONS OF THIS  SECTION,
 (1)  FOR A FIRST VIOLATION IS LIABLE FOR A CIVIL FINE NOT LESS THAN FIVE
 THOUSAND DOLLARS BUT NOT TO EXCEED TWENTY-FIVE THOUSAND DOLLARS AND SUCH
 LICENSE MAY BE SUSPENDED FOR A PERIOD OF NOT MORE THAN SIX  MONTHS;  AND
 (2)  FOR A SECOND OR SUBSEQUENT VIOLATION WITHIN THREE YEARS FOLLOWING A
 PRIOR VIOLATION OF THIS SECTION, IS LIABLE FOR A  CIVIL  FINE  NOT  LESS
 THAN TEN THOUSAND DOLLARS BUT NOT TO EXCEED THIRTY-FIVE THOUSAND DOLLARS
 AND  SUCH  LICENSE  MAY  BE  SUSPENDED  FOR A PERIOD OF UP TO THIRTY-SIX
 MONTHS; OR (3) FOR A THIRD VIOLATION WITHIN A PERIOD OF FIVE YEARS,  THE
 LICENSE  ISSUED TO EACH PLACE OF BUSINESS OWNED OR OPERATED BY THE VAPOR
 PRODUCTS DISTRIBUTOR IN THIS STATE SHALL BE REVOKED FOR A PERIOD  OF  UP
 TO FIVE YEARS.
   §  4. Section 1184 of the tax law, as added by section 1 of part UU of
 chapter 59 of the laws of 2019, is amended to read as follows:
   § 1184. Administrative provisions. (a) [Except as  otherwise  provided
 for in this article, the taxes imposed by this article shall be adminis-
 tered  and  collected  in  a  like  manner as and jointly with the taxes
 imposed by sections eleven hundred five and eleven hundred ten  of  this
 chapter.  In addition, except as otherwise provided in this article, all
 of the provisions  of  article  twenty-eight  of  this  chapter  (except
 sections  eleven  hundred  seven,  eleven  hundred eight, eleven hundred
 nine, and eleven hundred forty-eight) relating to or applicable  to  the
 administration,  collection  and  review  of  the  taxes imposed by such
 sections eleven hundred five and eleven hundred ten, including, but  not
 limited to, the provisions relating to definitions, returns, exemptions,
 penalties,  tax  secrecy, personal liability for the tax, and collection
 of tax from the customer, shall apply to the taxes imposed by this arti-
 cle so far as such provisions  can  be  made  applicable  to  the  taxes
 imposed by this article with such limitations as set forth in this arti-
 cle  and  such  modifications as may be necessary in order to adapt such
 language to the taxes so imposed. Such provisions shall apply  with  the
 same  force  and  effect as if the language of those provisions had been
 set forth in full  in  this  article  except  to  the  extent  that  any
 provision  is either inconsistent with a provision of this article or is
 not relevant to the taxes imposed by this article.
   (b) Notwithstanding the provisions of subdivision (a) of this section,
 the exemptions provided in paragraph ten of subdivision (a)  of  section
 eleven  hundred  fifteen  of this chapter, and the provisions of section
 eleven hundred sixteen, except those provided in  paragraphs  one,  two,
 three and six of subdivision (a) of such section, shall not apply to the
 taxes  imposed by this article.] EVERY VAPOR PRODUCTS DISTRIBUTOR SHALL,
 ON OR BEFORE THE TWENTIETH DAY OF EACH MONTH, FILE WITH THE COMMISSIONER
 OF TAXATION AND FINANCE A RETURN ON FORMS TO BE PRESCRIBED AND FURNISHED
 BY THE COMMISSIONER, SHOWING THE QUANTITY AND  WHOLESALE  PRICE  OF  ALL
 VAPOR  PRODUCTS IMPORTED OR CAUSED TO BE IMPORTED INTO THE STATE BY SUCH
 DISTRIBUTOR OR MANUFACTURED IN THE STATE BY SUCH DISTRIBUTOR, DURING THE
 PRECEDING CALENDAR MONTH. EVERY VAPOR PRODUCTS DISTRIBUTOR AUTHORIZED BY
 THE COMMISSIONER TO MAKE RETURNS AND PAY THE TAX ON VAPOR PRODUCTS SOLD,
 SHIPPED, OR DELIVERED BY SUCH DISTRIBUTOR TO ANY  PERSON  IN  THE  STATE
 SHALL  FILE  A  RETURN  SHOWING  THE QUANTITY AND WHOLESALE PRICE OF ALL
 VAPOR PRODUCTS SO SOLD,  SHIPPED,  OR  DELIVERED  DURING  THE  PRECEDING
 S. 8309--A                         53
 
 CALENDAR  MONTH. PROVIDED, HOWEVER, THE COMMISSIONER MAY, IF THE COMMIS-
 SIONER DEEMS IT NECESSARY IN ORDER TO ENSURE THE PAYMENT  OF  THE  TAXES
 IMPOSED  BY  THIS  ARTICLE, REQUIRE RETURNS TO BE MADE AT SUCH TIMES AND
 COVERING  SUCH  PERIODS  AS THE COMMISSIONER MAY DEEM NECESSARY, AND, BY
 REGULATION, MAY PERMIT THE FILING OF RETURNS ON A QUARTERLY, SEMI-ANNUAL
 OR ANNUAL BASIS, OR MAY WAIVE THE FILING OF RETURNS BY A VAPOR  PRODUCTS
 DISTRIBUTOR  FOR  SUCH  TIME AND UPON SUCH TERMS AS THE COMMISSIONER MAY
 DEEM PROPER IF SATISFIED THAT NO TAX IMPOSED BY THIS ARTICLE IS OR  WILL
 BE  PAYABLE  BY  SUCH  DISTRIBUTOR DURING THE TIME FOR WHICH RETURNS ARE
 WAIVED. SUCH RETURNS SHALL  CONTAIN  SUCH  FURTHER  INFORMATION  AS  THE
 COMMISSIONER MAY REQUIRE.
   (B) EVERY VAPOR PRODUCT DISTRIBUTOR SHALL PAY TO THE COMMISSIONER WITH
 THE  FILING  OF  SUCH  RETURN  THE  TAX ON VAPOR PRODUCTS FOR SUCH MONTH
 IMPOSED UNDER THIS ARTICLE.
   (c) Notwithstanding the provisions of this section or  section  eleven
 hundred forty-six of this chapter, the commissioner may, in [his or her]
 THE COMMISSIONER'S discretion, permit the commissioner of health or [his
 or  her]  SUCH  COMMISSIONER'S  authorized representative to inspect any
 return related to the tax imposed by this article and may furnish to the
 commissioner of health any such return  or  supply  [him  or  her]  SUCH
 COMMISSIONER  with  information concerning an item contained in any such
 return, or disclosed by any investigation  of  a  liability  under  this
 article.
   §  5.  The  tax  law  is amended by adding two new sections 1184-a and
 1184-b to read as follows:
   § 1184-A. ENFORCEMENT. THE COMMISSIONER  OR  THE  COMMISSIONER'S  DULY
 AUTHORIZED REPRESENTATIVES ARE HEREBY AUTHORIZED:
   (A)  TO CONDUCT REGULATORY INSPECTIONS DURING NORMAL BUSINESS HOURS OF
 ANY PLACE OF BUSINESS, INCLUDING A VEHICLE USED FOR SUCH BUSINESS, WHERE
 VAPOR PRODUCTS ARE DISTRIBUTED, PLACED, STORED,  SOLD,  OR  OFFERED  FOR
 SALE.  FOR  THE  PURPOSES OF THIS SECTION, "PLACE OF BUSINESS" SHALL NOT
 INCLUDE A RESIDENCE OR OTHER REAL PROPERTY, OR ANY PERSONAL  VEHICLE  ON
 OR  ABOUT SUCH PROPERTY, NOT HELD OUT AS OPEN TO THE PUBLIC OR OTHERWISE
 BEING UTILIZED IN A BUSINESS OR COMMERCIAL MANNER, UNLESS PROBABLE CAUSE
 EXISTS TO BELIEVE THAT SUCH RESIDENCE, REAL PROPERTY OR VEHICLE IS BEING
 USED IN SUCH A BUSINESS OR COMMERCIAL MANNER FOR THE BUYING  OR  SELLING
 OF VAPOR PRODUCTS.
   (B) TO EXAMINE ANY VAPOR PRODUCTS AND THE BOOKS, PAPERS, INVOICES, AND
 OTHER  RECORDS  OF ANY PLACE OF BUSINESS OR VEHICLE WHERE VAPOR PRODUCTS
 ARE DISTRIBUTED, PLACED, STORED, SOLD OR OFFERED FOR SALE. ANY PERSON IN
 POSSESSION, CONTROL OR OCCUPANCY OF ANY SUCH  BUSINESS  IS  REQUIRED  TO
 GIVE TO THE COMMISSIONER OR THE COMMISSIONER'S DULY AUTHORIZED REPRESEN-
 TATIVES,  THE  MEANS, FACILITIES, AND OPPORTUNITY FOR SUCH EXAMINATIONS.
 FOR THE PURPOSES OF THIS SECTION, "PLACE OF BUSINESS" SHALL NOT  INCLUDE
 A  RESIDENCE OR OTHER REAL PROPERTY, OR ANY PERSONAL VEHICLE ON OR ABOUT
 SUCH PROPERTY, NOT HELD OUT AS OPEN TO THE  PUBLIC  OR  OTHERWISE  BEING
 UTILIZED  IN  A  BUSINESS  OR  COMMERCIAL  MANNER, UNLESS PROBABLE CAUSE
 EXISTS TO BELIEVE THAT SUCH RESIDENCE, REAL PROPERTY OR VEHICLE IS BEING
 USED IN SUCH A BUSINESS OR COMMERCIAL MANNER FOR THE BUYING  OR  SELLING
 OF VAPOR PRODUCTS.
   (C)  IF ANY PERSON REGISTERED OR WHO HAS OBTAINED A LICENSE UNDER THIS
 ARTICLE, OR THEIR AGENTS, REFUSES  TO  GIVE  THE  COMMISSIONER,  OR  THE
 COMMISSIONER'S  DULY  AUTHORIZED  REPRESENTATIVES, THE MEANS, FACILITIES
 AND OPPORTUNITY FOR THE INSPECTIONS AND EXAMINATIONS  REQUIRED  BY  THIS
 SECTION,  THE  COMMISSIONER, AFTER NOTICE AND AN OPPORTUNITY FOR A HEAR-
 S. 8309--A                         54
 
 ING, MAY REVOKE THEIR LICENSE TO DISTRIBUTE VAPOR PRODUCTS  OR  TO  SELL
 VAPOR PRODUCTS AT RETAIL:
   (1) FOR A PERIOD OF ONE YEAR FOR THE FIRST SUCH FAILURE;
   (2) FOR A PERIOD OF UP TO THREE YEARS FOR A SECOND SUCH FAILURE WITHIN
 A PERIOD OF THREE YEARS; AND
   (3)  FOR A PERIOD OF UP TO SEVEN YEARS FOR A THIRD SUCH FAILURE WITHIN
 FIVE YEARS.
   (D) THE COMMISSIONER OR THE COMMISSIONER'S DULY  AUTHORIZED  REPRESEN-
 TATIVES  SHALL  SEIZE ANY NON-TAX-PAID VAPOR PRODUCTS FOUND IN ANY PLACE
 OF BUSINESS OR VEHICLE WHERE VAPOR  PRODUCTS  ARE  DISTRIBUTED,  PLACED,
 STORED,  SOLD  OR  OFFERED FOR SALE BY ANY PERSON WHO DOES NOT POSSESS A
 LICENSE AS DESCRIBED IN SECTION ELEVEN HUNDRED  EIGHTY-THREE-A  OF  THIS
 ARTICLE.
   (E)  ALL  NON-TAX-PAID VAPOR PRODUCTS SEIZED PURSUANT TO THE AUTHORITY
 OF THIS CHAPTER OR ANY OTHER LAW OF THIS STATE SHALL BE TURNED  OVER  TO
 THE  DEPARTMENT  OR  ITS AUTHORIZED REPRESENTATIVE. SUCH SEIZED NON-TAX-
 PAID VAPOR PRODUCTS SHALL, AFTER NOTICE AND AN OPPORTUNITY FOR  A  HEAR-
 ING,  BE  FORFEITED  TO THE STATE. IF THE DEPARTMENT DETERMINES THE NON-
 TAX-PAID VAPOR PRODUCTS CANNOT BE USED FOR LAW ENFORCEMENT PURPOSES,  IT
 MAY,  WITHIN A REASONABLE TIME AFTER THE FORFEITURE OF SUCH NON-TAX-PAID
 VAPOR PRODUCTS, UPON PUBLICATION IN THE  STATE  REGISTRY,  DESTROY  SUCH
 FORFEITED NON-TAX-PAID VAPOR PRODUCTS.
   §  1184-B.  GENERAL POWERS OF THE TAX COMMISSION. THE POWERS CONFERRED
 UPON THE TAX COMMISSION BY SECTIONS  ONE  HUNDRED  SEVENTY-ONE  AND  ONE
 HUNDRED  SEVENTY-ONE-B  OF  THIS CHAPTER SHALL, SO FAR AS APPLICABLE, BE
 EXERCISABLE WITH RESPECT TO THE PROVISIONS OF THIS ARTICLE. SUCH COMMIS-
 SION MAY REQUIRE RETURNS TO BE FILED WITH IT AT SUCH TIMES AND  CONTAIN-
 ING SUCH INFORMATION AS IT MAY PRESCRIBE AND IN SUCH EVENT THE FACT THAT
 A  PERSON'S  NAME  IS SIGNED TO THE RETURN SHALL BE PRIMA FACIE EVIDENCE
 FOR ALL PURPOSES THAT THE RETURN WAS ACTUALLY  SIGNED  BY  SUCH  PERSON.
 NOTWITHSTANDING  ANY OTHER PROVISION OF THIS ARTICLE, THE TAX COMMISSION
 MAY ENTER INTO AN AGREEMENT WITH ANY CITY OF THIS STATE WHICH IS AUTHOR-
 IZED TO IMPOSE A TAX SIMILAR TO THAT IMPOSED BY THIS ARTICLE TO  PROVIDE
 FOR THE JOINT ADMINISTRATION, IN WHOLE OR IN PART, OF SUCH TAXES.
   § 6. This act shall take effect immediately.
 
                                  PART W
 
   Section 1. Section 490 of the tax law is REPEALED.
   § 2. Section 89-h of the state finance law is REPEALED.
   § 3. This act shall take effect May 1, 2024.
 
                                  PART X
 
   Section 1. Subsection (g-1) of section 606 of the tax law,  as amended
 by  chapter  378  of the laws of 2005,  paragraphs 1 and 2 as amended by
 chapter 375 of the laws of 2012, paragraph 3 as amended, paragraph 5  as
 added,  and  paragraphs  6,  7 and 8 as renumbered by chapter 128 of the
 laws of 2007, is amended to read as follows:
   (g-1) Solar energy system equipment credit. (1) General. An individual
 taxpayer shall be allowed a credit against the tax imposed by this arti-
 cle equal to twenty-five percent of qualified solar energy system equip-
 ment expenditures, except as provided in subparagraph (D)  of  paragraph
 two  of  this  subsection.  This  credit shall not exceed three thousand
 seven hundred fifty dollars for qualified solar energy equipment  placed
 in service before September first, two thousand six, [and] five thousand
 S. 8309--A                         55
 
 dollars  for  qualified  solar  energy equipment placed in service on or
 after September first, two thousand six AND BEFORE  JANUARY  FIRST,  TWO
 THOUSAND TWENTY-FIVE, AND TEN THOUSAND DOLLARS FOR QUALIFIED SOLAR ENER-
 GY  EQUIPMENT  PLACED IN SERVICE ON OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FIVE.
   (2) Qualified solar energy system equipment expenditures. (A) The term
 "qualified solar energy system equipment  expenditures"  means  expendi-
 tures for:
   (i)  the  purchase of solar energy system equipment which is installed
 in connection with residential property which is  (I)  located  in  this
 state and (II) which is used by the taxpayer as [his or her] THEIR prin-
 cipal  residence at the time the solar energy system equipment is placed
 in service;
   (ii) the lease of solar energy system equipment under a written agree-
 ment that spans at least ten years  where  such  equipment  owned  by  a
 person  other than the taxpayer is installed in connection with residen-
 tial property which is (I) located in this state and (II) which is  used
 by  the  taxpayer  as [his or her] THEIR principal residence at the time
 the solar energy system equipment is placed in service; or
   (iii) the purchase of power under a written agreement  that  spans  at
 least  ten  years  whereunder  the power purchased is generated by solar
 energy system equipment owned by a person other than the taxpayer  which
 is  installed  in  connection  with  residential  property  which is (I)
 located in this state and (II) which is used by the taxpayer as [his  or
 her]  THEIR  principal  residence  at  the  time the solar energy system
 equipment is placed in service.
   (B) Such qualified expenditures shall include expenditures for materi-
 als, labor costs properly allocable to on-site preparation, assembly and
 original  installation,  architectural  and  engineering  services,  and
 designs  and  plans directly related to the construction or installation
 of the solar energy system equipment.
   (C) Such qualified expenditures  for  the  purchase  of  solar  energy
 system equipment shall not include interest or other finance charges.
   (D)  Such  qualified expenditures for the lease of solar energy system
 equipment or the purchase of  power  under  an  agreement  described  in
 clauses  (ii)  or  (iii)  of  subparagraph  (A)  of this paragraph shall
 include an amount equal to all payments made  during  the  taxable  year
 under  such  agreement.  Provided,  however,  such credits shall only be
 allowed for fourteen years after the first taxable year  in  which  such
 credit  is  allowed.  Provided further, however, the twenty-five percent
 limitation in paragraph one of this subsection shall only apply  to  the
 total  aggregate amount of all payments to be made pursuant to an agree-
 ment referenced in clauses (ii) or (iii) of  subparagraph  (A)  of  this
 paragraph,  and  shall  not  apply  to individual payments made during a
 taxable year under such agreement except to the extent  such  limitation
 on an aggregate basis has been reached.
   (3)  Solar  energy  system  equipment.  The  term "solar energy system
 equipment" shall  mean  an  arrangement  or  combination  of  components
 utilizing solar radiation, which, when installed in a residence, produc-
 es  AND MAY STORE energy designed to provide heating, cooling, hot water
 or electricity for use in such residence. Such arrangement or components
 MAY INCLUDE ELECTRIC ENERGY STORAGE EQUIPMENT BUT shall not include  ANY
 OTHER  equipment  connected  to  solar energy system equipment that is a
 component of part or parts of a non-solar energy system  or  which  uses
 any  sort  of  recreational  facility  or equipment as a storage medium.
 Solar energy system equipment that generates AND STORES electricity  for
 S. 8309--A                         56

 use  in a residence must conform to applicable requirements set forth in
 section sixty-six-j of the public service law. Provided, however,  where
 solar  energy system equipment is purchased and installed by a condomin-
 ium  management  association  or  a cooperative housing corporation, for
 purposes of this subsection only,  the  term  "ten  kilowatts"  in  such
 section  sixty-six-j shall be read as ["fifty] "TEN kilowatts MULTIPLIED
 BY THE NUMBER OF OWNER-OCCUPIED UNITS IN THE COOPERATIVE OR  CONDOMINIUM
 MANAGEMENT ASSOCIATION."
   (4)  Multiple  taxpayers.  Where  solar  energy  system  equipment  is
 purchased and installed in a principal residence shared by two  or  more
 taxpayers,  the amount of the credit allowable under this subsection for
 each such taxpayer shall be prorated according to the percentage of  the
 total  expenditure for such solar energy system equipment contributed by
 each taxpayer.
   (5) Proportionate  share.  Where  solar  energy  system  equipment  is
 purchased  and  installed  by  a condominium management association or a
 cooperative housing corporation, a taxpayer  who  is  a  member  of  the
 condominium management association or who is a tenant-stockholder in the
 cooperative  housing  corporation may for the purpose of this subsection
 claim a proportionate share of the total expense as the expenditure  for
 the  purposes  of the credit attributable to [his] THEIR principal resi-
 dence.
   (6) Grants. For purposes of determining the amount of the  expenditure
 incurred in purchasing and installing solar energy system equipment, the
 amount  of  any  federal, state or local grant received by the taxpayer,
 which was used for the purchase and/or installation  of  such  equipment
 and  which was not included in the federal gross income of the taxpayer,
 shall not be included in the amount of such expenditures.
   (7)  When credit allowed. The credit  provided  for  herein  shall  be
 allowed  with  respect  to  the  taxable year, commencing after nineteen
 hundred ninety-seven, in which the  solar  energy  system  equipment  is
 placed in service.
   (8) Carryover of credit AND REFUNDABILITY.  If the amount of the cred-
 it,  and  carryovers of such credit, allowable under this subsection for
 any taxable year shall exceed the taxpayer's tax  for  such  year,  such
 excess amount may be carried over to the five taxable years next follow-
 ing the taxable year with respect to which the credit is allowed and may
 be deducted from the taxpayer's tax for such year or years.  FOR TAXABLE
 YEARS  BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, IF
 THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS  SUBSECTION  SHALL  EXCEED
 THE  TAXPAYER'S  TAX LIABILITY FOR SUCH YEAR, AND THE TAXPAYER MEETS THE
 DEFINITION OF LOW TO MODERATE INCOME, AS DEFINED IN SUBDIVISION  (C)  OF
 SECTION  NINE HUNDRED SEVENTY-C OF THE GENERAL MUNICIPAL LAW, OR RESIDES
 IN A DISADVANTAGED COMMUNITY, AS DEFINED IN SUBDIVISION FIVE OF  SECTION
 75-0101  OF  THE  ENVIRONMENTAL  CONSERVATION  LAW,  THE EXCESS SHALL BE
 TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN  ACCORD-
 ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
 CLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   § 2. This act shall take effect immediately.
 
                                  PART Y
 
   Section  1.  Paragraphs  1 and 9 of subsection (g-4) of section 606 of
 the tax law, as added by section 1 of part FF of chapter 59 of the  laws
 of 2022, are amended to read as follows:
 S. 8309--A                         57
 
   (1)  General. An individual taxpayer shall be allowed a credit against
 the tax imposed by this article equal to twenty-five percent  of  quali-
 fied  geothermal  energy  system  expenditures,  except  as  provided in
 subparagraph (D) of paragraph two of this subsection, not to exceed five
 thousand  dollars  FOR  QUALIFIED  GEOTHERMAL  ENERGY  SYSTEMS PLACED IN
 SERVICE BEFORE JUNE THIRTIETH, TWO THOUSAND TWENTY-FOUR, AND  TEN  THOU-
 SAND DOLLARS FOR QUALIFIED GEOTHERMAL ENERGY EQUIPMENT PLACED IN SERVICE
 ON OR AFTER JULY FIRST, TWO THOUSAND TWENTY-FOUR.
   (9)  Carryover of credit AND REFUNDABILITY. If the amount of the cred-
 it, and carryovers of such credit, allowable under this  subsection  for
 any  taxable  year  shall  exceed the taxpayer's tax for such year, such
 excess amount may be carried over to the five taxable years next follow-
 ing the taxable year with respect to which the credit is allowed and may
 be deducted from the taxpayer's tax for such year or years. FOR  TAXABLE
 YEARS  BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FIVE, IF
 THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS  SUBSECTION  SHALL  EXCEED
 THE  TAXPAYER'S  TAX LIABILITY FOR SUCH YEAR, AND THE TAXPAYER MEETS THE
 DEFINITION OF LOW-TO-MODERATE INCOME AS DEFINED IN  SUBDIVISION  (C)  OF
 SECTION  NINE HUNDRED SEVENTY-C OF THE GENERAL MUNICIPAL LAW, OR RESIDES
 IN A DISADVANTAGED COMMUNITY, AS DEFINED IN SUBDIVISION FIVE OF  SECTION
 75-0101  OF  THE  ENVIRONMENTAL  CONSERVATION  LAW,  THE EXCESS SHALL BE
 TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED. ANY  REFUND
 PAID  PURSUANT  TO  THIS  PARAGRAPH SHALL BE DEEMED TO BE A REFUND OF AN
 OVERPAYMENT OF TAX AS PROVIDED IN SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   § 2. This act shall take effect immediately.
 
                                  PART Z

   Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
 subdivision (ll) to read as follows:
   (LL)  THE  FOLLOWING  SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1)
 RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR  CONTRACTED
 TO  BE  GIVEN FOR, OR FOR THE USE OF, RESIDENTIAL ENERGY STORAGE SYSTEMS
 EQUIPMENT AND THE SERVICE OF INSTALLING SUCH SYSTEMS. FOR  THE  PURPOSES
 OF  THIS  SUBDIVISION,  "RESIDENTIAL  ENERGY  STORAGE SYSTEMS EQUIPMENT"
 SHALL MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS  INSTALLED  IN  A
 RESIDENCE  THAT  STORES  ELECTRICITY  FOR USE AT A LATER TIME TO PROVIDE
 HEATING, COOLING, HOT WATER AND/OR ELECTRICITY.
   (2) RECEIPTS FROM THE  SALE  OF  ELECTRICITY  BY  A  PERSON  PRIMARILY
 ENGAGED  IN THE SALE OF ENERGY STORAGE SYSTEM EQUIPMENT AND/OR ELECTRIC-
 ITY GENERATED BY SUCH EQUIPMENT PURSUANT TO A  WRITTEN  AGREEMENT  UNDER
 WHICH SUCH ELECTRICITY IS GENERATED BY RESIDENTIAL ENERGY SYSTEM STORAGE
 EQUIPMENT  THAT  IS:   (A) OWNED BY A PERSON OTHER THAN THE PURCHASER OF
 SUCH ELECTRICITY; (B) INSTALLED ON RESIDENTIAL PROPERTY OF THE PURCHASER
 OF SUCH ELECTRICITY; AND (C) USED TO PROVIDE HEATING, COOLING, HOT WATER
 OR ELECTRICITY.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 definition  and  exemption  provisions  of  such  article, so far as the
 S. 8309--A                         58
 
 provisions of such article twenty-eight can be made  applicable  to  the
 taxes  imposed  by  such  city  or  county and with such limitations and
 special provisions as are set forth in this article. The  taxes  author-
 ized  under  this  subdivision  may  not  be imposed by a city or county
 unless the local law, ordinance or resolution imposes such taxes  so  as
 to  include  all  portions  and all types of receipts, charges or rents,
 subject to state tax under  sections  eleven  hundred  five  and  eleven
 hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
 standing the foregoing, a tax imposed by a  city  or  county  authorized
 under  this subdivision shall not include the tax imposed on charges for
 admission to race tracks and simulcast facilities under subdivision  (f)
 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 nance  or  resolution enacted by any city of less than one million or by
 any county or school district, imposing the  taxes  authorized  by  this
 subdivision,  shall, notwithstanding any provision of law to the contra-
 ry, exclude from the operation of such local taxes all sales of tangible
 personal property for use or consumption directly and  predominantly  in
 the  production of tangible personal property, gas, electricity, refrig-
 eration or steam, for sale, by  manufacturing,  processing,  generating,
 assembly,  refining,  mining  or  extracting;  and all sales of tangible
 personal property for use or consumption  predominantly  either  in  the
 production  of  tangible personal property, for sale, by farming or in a
 commercial horse boarding operation, or in both; and all sales  of  fuel
 sold  for use in commercial aircraft and general aviation aircraft; and,
 unless such city, county or school district elects otherwise, shall omit
 the provision for credit or refund contained in clause six  of  subdivi-
 sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
 chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
 city,  county  or school district, imposing the taxes authorized by this
 subdivision, shall omit the residential solar energy  systems  equipment
 and  electricity exemption provided for in subdivision (ee), the commer-
 cial solar energy systems equipment and electricity  exemption  provided
 for in subdivision (ii), the commercial fuel cell electricity generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in subdivision (kk), THE RESIDENTIAL ENERGY STORAGE SYSTEMS
 EQUIPMENT AND ELECTRICITY EXEMPTION PROVIDED FOR  IN  SUBDIVISION  (LL),
 and the clothing and footwear exemption provided for in paragraph thirty
 of  subdivision  (a)  of section eleven hundred fifteen of this chapter,
 unless such city, county or school district elects otherwise as to  such
 residential  solar  energy  systems equipment and electricity exemption,
 such  commercial  solar  energy  systems   equipment   and   electricity
 exemption, commercial fuel cell electricity generating systems equipment
 and  electricity  generated by such equipment exemption or such clothing
 and footwear exemption.
   § 3. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, is amended to
 read as follows:
   (d) A local law, ordinance or resolution imposing any tax pursuant  to
 this  section,  increasing or decreasing the rate of such tax, repealing
 or suspending such tax, exempting from such tax the energy  sources  and
 services  described in paragraph three of subdivision (a) or of subdivi-
 sion (b) of this section or changing the rate of  tax  imposed  on  such
 energy  sources  and  services  or  providing  for  the credit or refund
 described in clause six of subdivision (a)  of  section  eleven  hundred
 nineteen  of  this  chapter,  or electing or repealing the exemption for
 residential solar equipment  and  electricity  in  subdivision  (ee)  of
 S. 8309--A                         59
 
 section  eleven  hundred  fifteen  of this article, or the exemption for
 commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
 section eleven hundred fifteen of this article, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk) of section eleven hundred fifteen of this article, OR THE EXEMPTION
 FOR  RESIDENTIAL  ENERGY STORAGE EQUIPMENT OR ELECTRICITY IN SUBDIVISION
 (LL) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS  ARTICLE,  must  go  into
 effect  only  on  one  of  the following dates: March first, June first,
 September first or December first; provided, that a local law, ordinance
 or resolution providing for the exemption described in paragraph  thirty
 of  subdivision (a) of section eleven hundred fifteen of this chapter or
 repealing any such exemption or a local  law,  ordinance  or  resolution
 providing for a refund or credit described in subdivision (d) of section
 eleven  hundred  nineteen of this chapter or repealing such provision so
 provided must go into effect only on March first.  No  such  local  law,
 ordinance  or  resolution  shall be effective unless a certified copy of
 such law, ordinance or resolution is mailed by registered  or  certified
 mail to the commissioner at the commissioner's office in Albany at least
 ninety  days  prior  to the date it is to become effective. However, the
 commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
 requirement  to a mailing of such certified copy by registered or certi-
 fied mail within a period of not less than thirty  days  prior  to  such
 effective  date  if  the commissioner deems such action to be consistent
 with the commissioner's duties under section  twelve  hundred  fifty  of
 this  article  and  the  commissioner  acts  by  resolution.  Where  the
 restriction provided for in section twelve hundred twenty-three of  this
 article  as  to  the  effective date of a tax and the notice requirement
 provided for therein are  applicable  and  have  not  been  waived,  the
 restriction  and  notice  requirement  in section twelve hundred twenty-
 three of this article shall also apply.
   § 4. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning  at  least  90  days  after the date this act shall have
 become a law and shall apply to sales made on or after such date.
 
                                  PART AA

   Section 1. Subdivisions (b) and (c) of section 45 of the tax  law,  as
 added  by  section  1  of part OO of chapter 59 of the laws of 2022, are
 amended to read as follows:
   (b) Allocation of credit. The aggregate amount of tax credits  allowed
 under  this section, subdivision fifty-five of section two hundred ten-B
 and subsection (nnn) of section six hundred six of this chapter  in  any
 taxable  year  shall be five million dollars. Such credit shall be allo-
 cated by the department of economic development  in  order  of  priority
 based  upon  the date of filing an application for allocation of digital
 gaming media production credit with  such  office.  AN  APPLICANT  SHALL
 SUBMIT  AN  ANNUAL APPLICATION WHICH SHALL INCLUDE ALL QUALIFIED DIGITAL
 GAMING MEDIA PRODUCTIONS FOR THE TAXABLE YEAR ALONG WITH AN ESTIMATE  OF
 THE  DIGITAL  GAMING  MEDIA  PRODUCTION  COSTS.  THE  APPLICATION CAN BE
 SUBMITTED NO EARLIER THAN NINETY DAYS PRIOR TO  THE  FIRST  DAY  OF  THE
 APPLICABLE  TAXABLE  YEAR.  If  the  total  amount  of allocated credits
 applied for in any particular year exceeds the aggregate amount  of  tax
 credits  allowed  for such year under this section, such excess shall be
 S. 8309--A                         60
 
 treated as having been applied for on the first day  of  the  subsequent
 taxable year.
   (c) Definitions. As used in this section:
   (1)  "Qualified digital gaming media production" means: (i) a website,
 the digital media production costs of which are paid or incurred  predo-
 minately  in  connection  with  (A)  video  simulation, animation, text,
 audio, graphics or similar gaming related property embodied  in  digital
 format,  and  (B)  interactive  features of digital gaming (e.g., links,
 message boards, communities or  content  manipulation);  (ii)  video  or
 interactive games produced primarily for distribution over the internet,
 wireless  network or successors thereto; and (iii) animation, simulation
 or embedded  graphics  digital  gaming  related  software  intended  for
 commercial  distribution  regardless  of medium; provided, however, that
 the qualified digital game development media  productions  described  in
 subparagraphs  (i)  through  (iii)  of  this paragraph must have digital
 media production costs equal to or in  excess  of  [one  hundred]  FIFTY
 thousand  dollars  per  production.  A  qualified  digital  gaming media
 production does not include a website, video, interactive game or  soft-
 ware  that  is  used  predominately  for: electronic commerce (retail or
 wholesale purposes other than the  sale  of  video  interactive  games),
 gambling  (including  activities regulated by a New York gaming agency),
 or political advocacy purposes.
   (2) "Digital gaming media production costs" means any costs for  wages
 [or  salaries]  paid  to  individuals,  [other  than actors or writers,]
 directly employed for services performed by those  individuals  directly
 [and predominantly] in the creation of a digital gaming media production
 or  productions.  [Up to one hundred thousand dollars in wages and sala-
 ries paid to such employees, other than  actors  and  writers,  directly
 employed  shall  be  used  in  the  calculation of this credit.] Digital
 gaming media production costs  include  but  shall  not  be  limited  to
 payments  for  services  performed  directly  [and predominantly] in the
 development (including concept creation), [design,] production  (includ-
 ing  concept  creation), design, production (including testing), editing
 (including encoding)  and  compositing  (including  the  integration  of
 digital  files  for  interaction  by end users) of digital gaming media.
 Digital  gaming  media  production  costs  shall  not  include  expenses
 incurred  for  the  distribution,  marketing,  promotion, or advertising
 content generated by end users, other costs not directly  [and  predomi-
 nantly]  related  to the creation, production or modification of digital
 gaming media or costs used by the taxpayer as a basis of the calculation
 of any other tax credit allowed under this chapter. In addition,  [sala-
 ries  or  other  income  distribution]  WAGES related to the creation of
 digital gaming media for any person who PREDOMINATELY serves in A CORPO-
 RATE CAPACITY IN the role of chief executive  officer,  chief  financial
 officer,  president,  treasurer or similar CORPORATE position AND WHO IS
 NOT DIRECTLY ENGAGED IN SERVICES RELATED TO THE CREATION  OF  A  DIGITAL
 GAMING  MEDIA PRODUCTION OR PRODUCTIONS shall not be included as digital
 gaming media production costs if the  digital  gaming  media  production
 entity  has  more  then  ten employees. [Salaries or other income] WAGES
 PAID to a person serving in such a role for  the  digital  gaming  media
 production  entity shall also not be included if the person was employed
 by a related person of the digital gaming media production entity within
 sixty months of the date the  digital  gaming  media  production  entity
 applied  for  the tax credit certificate described in subdivision (d) of
 this section. For purposes of the preceding sentence, a  related  person
 shall have the same meaning as the term "related person" in section four
 S. 8309--A                         61
 
 hundred  sixty-five  of  the  internal  revenue  code. [Furthermore, any
 income or other distribution to any individual including, but not limit-
 ed to, licensing or royalty fees, who holds an ownership interest  in  a
 digital  gaming  media production entity, whether or not such individual
 is serving in the role of chief executive officer, chief financial offi-
 cer, president, treasurer or similar position for such an entity,  shall
 not  be  included  as  digital gaming media production costs. Up to four
 million dollars in qualified digital gaming media production  costs  per
 production  shall  be  used  in the calculation of this credit.] Digital
 gaming media production costs shall not include those costs used by  the
 taxpayer  or  another taxpayer as the basis calculation of any other tax
 credit allowed under this chapter.
   (3) "Qualified digital gaming media production  costs"  means  digital
 gaming  media production costs only to the extent such costs are attrib-
 utable to the use of property or the  performance  of  services  by  any
 persons  within  the state directly [and predominantly] in the creation,
 production or modification of digital gaming related media. [Such  total
 production  costs  incurred  and paid in this state shall be equal to or
 exceed seventy-five percent of total  cost  of  an  eligible  production
 incurred and paid within and without this state.]
   (4)  "Digital  gaming  media  production  entity" means a corporation,
 partnership, limited partnership or other entity or  individual  engaged
 in qualified digital game development media production.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2023 and before January 1, 2028.
 
                                  PART BB
 
   Section  1. Subdivision (a) of section 1166-b of the tax law, as added
 by section 2 of part WW of chapter 59 of the laws of  2019,  is  amended
 and a new subdivision (d) is added to read as follows:
   (a)  In addition to the tax imposed under section eleven hundred sixty
 of this article and in addition to any tax imposed under any other arti-
 cle of this chapter, there is hereby imposed and there shall be  paid  a
 tax  at the rate of six percent upon the receipts from every rental of a
 passenger car that is not subject to the tax described in section eleven
 hundred sixty-six-a of this article AND NOT OTHERWISE EXEMPT PURSUANT TO
 SUBDIVISION (D) OF THIS SECTION, but which is  a  retail  sale  of  such
 passenger car within the state.
   (D)  THE TRANSFER OF POSSESSION OF A MOTOR VEHICLE FOR A CONSIDERATION
 SHALL NOT BE CONSIDERED A RENTAL FOR PURPOSES OF THIS  SECTION  IF  SUCH
 TRANSFER  IS  OPERATED  BY  A  CAR-SHARING  ORGANIZATION WHICH PRIMARILY
 ENGAGES IN SUCH OPERATION OUTSIDE OF THE METROPOLITAN COMMUTER TRANSPOR-
 TATION DISTRICT WHERE IT SELLS SERVICE.  FOR PURPOSES OF THIS SECTION, A
 "CAR-SHARING ORGANIZATION" IS AN  ORGANIZATION  DESCRIBED  IN  PARAGRAPH
 FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED SIXTEEN OF THIS  CHAP-
 TER  AND  OFFERS  AN  ALTERNATIVE MEANS TO CAR OWNERSHIP UNDER WHICH THE
 MEMBERS OF SUCH ENTITY ARE PERMITTED  TO  USE  A  MOTOR  VEHICLE  FOR  A
 CONSIDERATION.  IN  ADDITION,  TO  THE EXTENT SUCH SERVICES HAVE ALREADY
 BEEN OR WILL BE SUBJECT TO THE TAX UNDER THIS SECTION FOR  A  USE  OF  A
 PASSENGER  CAR,  A  PERSON  WHO USED SUCH A PASSENGER CAR AS A MEMBER OF
 SUCH CAR-SHARING ORGANIZATION SHALL BE EXEMPT FROM SUCH USE TAX.
   § 2. This act shall take effect June 1, 2024.
 
                                  PART CC
 S. 8309--A                         62
 
   Section 1. Subsection (e-1) of section 606 of the tax law, as added by
 section 1 of part U of chapter 62 of the laws of 2006,  paragraph  2  as
 amended  by  chapter  532  of the laws of 2007, paragraph 3 as added and
 paragraph 4 as renumbered by section 4 of part N of chapter  61  of  the
 laws of 2006, is amended to read as follows:
   (e-1)  Volunteer  firefighters' and ambulance workers' credit. (1) For
 taxable years beginning on and after January first, two  thousand  seven
 AND  BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, a resident taxpayer
 who serves as an active volunteer firefighter as defined in  subdivision
 one  of section two hundred fifteen of the general municipal law or as a
 volunteer ambulance worker as defined in subdivision fourteen of section
 two hundred nineteen-k of the general municipal law shall be  allowed  a
 credit  against  the  tax  imposed  by this article equal to two hundred
 dollars.  FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO
 THOUSAND TWENTY-FOUR, A RESIDENT TAXPAYER WHO SERVES AS AN ACTIVE VOLUN-
 TEER  FIREFIGHTER  AS  DEFINED IN SUBDIVISION ONE OF SECTION TWO HUNDRED
 FIFTEEN OF THE GENERAL MUNICIPAL LAW OR AS A VOLUNTEER AMBULANCE  WORKER
 AS  DEFINED IN SUBDIVISION FOURTEEN OF SECTION TWO HUNDRED NINETEEN-K OF
 THE GENERAL MUNICIPAL LAW SHALL BE ALLOWED  A  CREDIT  AGAINST  THE  TAX
 IMPOSED  BY  THIS  ARTICLE  EQUAL  TO EIGHT HUNDRED DOLLARS. In order to
 receive this credit a volunteer firefighter or volunteer ambulance work-
 er must have been active for the entire taxable year for which the cred-
 it is sought.
   (2) If a taxpayer receives a real property tax exemption  relating  to
 such  service  under  title two of article four of the real property tax
 law, such taxpayer shall not be  eligible  for  this  credit;  provided,
 however (A) if the taxpayer receives such real property tax exemption in
 the  two  thousand  seven taxable year as a result of making application
 therefor in a prior year or (B) if the  taxpayer  notifies  his  or  her
 assessor  in writing by December thirty-first, two thousand seven of the
 taxpayer's intent to discontinue such real property tax exemption by not
 re-applying for such real property tax exemption  by  the  next  taxable
 status date, such taxpayer shall be eligible for this credit for the two
 thousand seven taxable year.
   (3)  In  the  case  of  [a  husband and wife] SPOUSES who file a joint
 return and who both individually  qualify  for  the  credit  under  this
 subsection  FOR  TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
 THOUSAND SEVEN AND BEFORE JANUARY FIRST, TWO THOUSAND  TWENTY-FOUR,  the
 amount  of the credit allowed shall be four hundred DOLLARS. FOR TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST,  TWO  THOUSAND  TWENTY-FOUR,
 THE AMOUNT OF THE CREDIT SHALL BE SIXTEEN HUNDRED dollars.
   (4)  If the amount of the credit allowed under this subsection for any
 taxable year shall exceed the taxpayer's tax for such year,  the  excess
 shall  be treated as an overpayment of tax to be credited or refunded in
 accordance with the provisions of section six hundred eighty-six of this
 article, provided, however, that no interest shall be paid thereon.
   § 2. This act shall take effect immediately.
 
                                  PART DD
 
   Section 1. Clauses (vi) and (vii) of subparagraph (B) of  paragraph  1
 of subsection (a) of section 601 of the tax law, as amended by section 1
 of subpart A of part A of chapter 59 of the laws of 2022, are amended to
 read as follows:
   (vi)  For  taxable  years  beginning in two thousand twenty-three [and
 before two thousand twenty-eight] the following rates shall apply:
 S. 8309--A                         63
 
 If the New York taxable income is:    The tax is:
 Not over $17,150                      4% of the New York taxable income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $27,900 but not over $161,550    $1,202 plus 5.5% of excess over
                                       $27,900
 Over $161,550 but not over $323,200   $8,553 plus 6.00% of excess over
                                       $161,550
 Over $323,200 but not over            $18,252 plus 6.85% of excess over
 $2,155,350                            $323,200
 Over $2,155,350 but not over          $143,754 plus 9.65% of excess over
 $5,000,000                            $2,155,350
 Over $5,000,000 but not over          $418,263 plus 10.30% of
                                       excess over $5,000,000
 $25,000,000
 Over $25,000,000                      $2,478,263 plus
                                       10.90% of excess
                                       over $25,000,000
 
   (vii)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND TWENTY-FOUR AND
 BEFORE TWO THOUSAND TWENTY-EIGHT THE FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $17,150                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $17,150 BUT NOT OVER $23,600     $686 PLUS 4.5% OF EXCESS OVER
                                       $17,150
 OVER $23,600 BUT NOT OVER $27,900     $976 PLUS 5.25% OF EXCESS OVER
                                       $23,600
 OVER $27,900 BUT NOT OVER $161,550    $1,202 PLUS 5.5% OF EXCESS OVER
                                       $27,900
 OVER $161,550 BUT NOT OVER $323,200   $8,553 PLUS 6.00% OF EXCESS
                                       OVER $161,550
 OVER $323,200 BUT NOT OVER            $18,252 PLUS 6.85% OF EXCESS
 $2,155,350                            OVER $323,200
 OVER $2,155,350 BUT NOT OVER          $143,754 PLUS  9.65% OF EXCESS
 5,000,000                             OVER $2,155,350
 OVER $5,000,000 BUT NOT OVER          $418,263 PLUS  10.80% OF EXCESS
 $25,000,000                           OVER $5,000,000
 OVER $25,000,000                      $2,578,263 PLUS 11.40% OF EXCESS
                                       OVER $25,000,000
 
   (VIII) For taxable years beginning after two thousand twenty-seven the
 following rates shall apply:
 If the New York taxable income is:    The tax is:
 Not over $17,150                      4% of the New York taxable income
 Over $17,150 but not over $23,600     $686 plus 4.5% of excess over
                                       $17,150
 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over
                                       $23,600
 Over $27,900 but not over $161,550    $1,202 plus 5.5% of excess over
                                       $27,900
 Over $161,550 but not over $323,200   $8,553 plus 6.00% of excess
                                       over $161,550
 Over $323,200 but not over            $18,252 plus 6.85% of excess
 S. 8309--A                         64
 
 $2,155,350                            over $323,200
 Over $2,155,350                       $143,754 plus  8.82% of excess
                                       over $2,155,350
 
   §  2.  Clauses  (vi)  and  (vii) of subparagraph (B) of paragraph 1 of
 subsection (b) of section 601 of the tax law, as amended by section 2 of
 subpart A of part A of chapter 59 of the laws of 2022,  are  amended  to
 read as follows:
   (vi)  For  taxable  years  beginning in two thousand twenty-three [and
 before two thousand twenty-eight] the following rates shall apply:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 Over $12,800 but not over $17,650     $512 plus 4.5% of excess over
                                       $12,800
 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over
                                       $17,650
 Over $20,900 but not over $107,650    $901 plus 5.5% of excess over
                                       $20,900
 Over $107,650 but not over $269,300   $5,672 plus 6.00% of excess over
                                       $107,650
 Over $269,300 but not over            $15,371 plus 6.85% of excess over
 $1,616,450                            $269,300
 Over $1,616,450 but not over          $107,651 plus 9.65% of excess over
 $5,000,000                            $1,616,450
 Over $5,000,000 but not over          $434,163 plus 10.30%
                                       of excess over $5,000,000
 $25,000,000
 Over $25,000,000                      $2,494,163 plus
                                       10.90% of excess
                                       over $25,000,000
 
   (vii) FOR TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND  TWENTY-FOUR  AND
 BEFORE TWO THOUSAND TWENTY-EIGHT THE FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $12,800                      4% OF THE NEW YORK TAXABLE INCOME
 OVER $12,800 BUT NOT OVER $17,650     $512 PLUS 4.5% OF EXCESS OVER
                                       $12,800
 OVER $17,650 BUT NOT OVER $20,900     $730 PLUS 5.25% OF EXCESS OVER
                                       $17,650
 OVER $20,900 BUT NOT OVER $107,650    $901 PLUS 5.5% OF EXCESS OVER
                                       $20,900
 OVER $107,650 BUT NOT OVER $269,300   $5,672 PLUS 6.00% OF EXCESS OVER
                                       $107,650
 OVER $269,300 BUT NOT OVER            $15,371 PLUS 6.85% OF EXCESS OVER
 $1,616,450                            $269,300
 OVER $1,616,450 BUT NOT OVER          $107,651 PLUS 9.65% OF EXCESS OVER
 $5,000,000                            $1,616,450
 OVER $5,000,000 BUT NOT OVER          $434,163 PLUS 10.80% OF EXCESS OVER
 $25,000,000                           $5,000,000
 OVER $25,000,000                      $2,594,163 PLUS 11.40% OF EXCESS OVER
                                       $25,000,000
 
   (VIII) For taxable years beginning after two thousand twenty-seven the
 following rates shall apply:
 If the New York taxable income is:    The tax is:
 Not over $12,800                      4% of the New York taxable income
 S. 8309--A                         65
 
 Over $12,800 but not over             $512 plus 4.5% of excess over
 $17,650                               $12,800
 Over $17,650 but not over             $730 plus 5.25% of excess over
 $20,900                               $17,650
 Over $20,900 but not over             $901 plus 5.5% of excess over
 $107,650                              $20,900
 Over $107,650 but not over            $5,672 plus 6.00% of excess
 $269,300                              over $107,650
 Over $269,300 but not over            $15,371 plus 6.85% of excess
 $1,616,450                            over $269,300
 Over $1,616,450                       $107,651 plus  8.82% of excess
                                       over $1,616,450
 
   §  3.  Clauses  (vi)  and  (vii) of subparagraph (B) of paragraph 1 of
 subsection (c) of section 601 of the tax law, as amended by section 3 of
 subpart A of part A of chapter 59 of the laws of 2022,  are  amended  to
 read as follows:
   (vi)  For  taxable  years  beginning in two thousand twenty-three [and
 before two thousand twenty-eight] the following rates shall apply:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $80,650     $600 plus 5.50% of excess over
                                       $13,900
 Over $80,650 but not over $215,400    $4,271 plus 6.00% of excess over
                                       $80,650
 Over $215,400 but not over            $12,356 plus 6.85% of excess over
 $1,077,550                            $215,400
 Over $1,077,550 but not over          $71,413 plus 9.65% of excess over
 $5,000,000                            $1,077,550
 Over $5,000,000 but not over          $449,929 plus 10.30%
                                       of excess over
 $25,000,000                           $5,000,000
 Over $25,000,000                      $2,509,929 plus
                                       10.90% of excess over
                                       $25,000,000
 
   (vii) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  TWENTY-FOUR  AND
 BEFORE TWO THOUSAND TWENTY-EIGHT THE FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:    THE TAX IS:
 NOT OVER $8,500                       4% OF THE NEW YORK TAXABLE INCOME
 OVER $8,500 BUT NOT OVER $11,700      $340 PLUS 4.5% OF EXCESS OVER
                                       $8,500
 OVER $11,700 BUT NOT OVER $13,900     $484 PLUS 5.25% OF EXCESS OVER
                                       $11,700
 OVER $13,900 BUT NOT OVER $80,650     $600 PLUS 5.50% OF EXCESS OVER
                                       $13,900
 OVER $80,650 BUT NOT OVER $215,400    $4,271 PLUS 6.00% OF EXCESS OVER
                                       $80,650
 OVER $215,400 BUT NOT OVER            $12,356 PLUS 6.85% OF EXCESS OVER
 $1,077,550                            $215,400
 OVER $1,077,550 BUT NOT OVER          $71,413 PLUS 9.65% OF EXCESS OVER
 $5,000,000                            $1,077,550
 S. 8309--A                         66
 
 OVER $5,000,000 BUT NOT OVER          $449,929 PLUS 10.80% OF EXCESS OVER
 $25,000,000                           $5,000,000
 OVER $25,000,000                      $2,609,929 PLUS 11.40% OF EXCESS OVER
                                       $25,000,000
 
   (VIII) For taxable years beginning after two thousand twenty-seven the
 following rates shall apply:
 If the New York taxable income is:    The tax is:
 Not over $8,500                       4% of the New York taxable income
 Over $8,500 but not over $11,700      $340 plus 4.5% of excess over
                                       $8,500
 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over
                                       $11,700
 Over $13,900 but not over $80,650     $600 plus 5.50% of excess over
                                       $13,900
 Over $80,650 but not over $215,400    $4,271 plus 6.00% of excess
                                       over $80,650
 Over $215,400 but not over            $12,356 plus 6.85% of excess
 $1,077,550                            over $215,400
 Over $1,077,550                       $71,413 plus 8.82% of excess
                                       over $1,077,550
 
   §  4.  Subsection  (d-4)  of  section  601 of the tax law, as added by
 section 3 of subpart B of part A of chapter 59 of the laws of  2022,  is
 amended to read as follows:
   (d-4)  Alternative  tax  table  benefit recapture. Notwithstanding the
 provisions of subsection (d), (d-1), (d-2) or (d-3) of this section, for
 taxable years beginning on or after two thousand twenty-three and before
 two thousand twenty-eight, there is hereby imposed a supplemental tax in
 addition to the tax imposed under subsections (a), (b) and (c)  of  this
 section  for  the  purpose  of recapturing the benefit of the tax tables
 contained in such subsections. During these taxable years, any reference
 in this chapter to subsection (d), (d-1), (d-2) or (d-3) of this section
 shall be read as a reference to this subsection.
   (1) For resident married individuals filing joint returns and resident
 surviving spouses:
   (A) If New York adjusted gross income is greater  than  $107,650,  but
 not over $25,000,000:
   (i)  the recapture base and incremental benefit shall be determined by
 New York taxable income as follows:
 Greater than    Not over          Recapture Base    Incremental Benefit
 $27,900         $161,550          $0                $333
 $161,550        $323,200          $333              $807
 $323,200        $2,155,350        $1,140            $2,747
 $2,155,350      $5,000,000        $3,887            $60,350
 $5,000,000      $25,000,000       $64,237           $32,500
   (ii) the applicable amount shall be determined  by  New  York  taxable
 income as follows:
 Greater than Not over    Applicable Amount
 $27,900      $161,550    New York adjusted gross income minus $107,650
 $161,550     $323,200    New York adjusted gross income minus $161,550
 $323,200     $2,155,350  New York adjusted gross income minus $323,200
 $2,155,350   $5,000,000  New York adjusted gross income minus $2,155,350
 $5,000,000   $25,000,000 New York adjusted gross income minus $5,000,000
 S. 8309--A                         67
 
   (iii)  the  phase-in  fraction  shall  be a fraction, the numerator of
 which shall be the lesser of fifty thousand dollars  or  the  applicable
 amount and the denominator of which shall be fifty thousand dollars; and
   (iv)  the  supplemental  tax  due shall equal the sum of the recapture
 base and the product of (i) the incremental benefit and (ii) the  phase-
 in  fraction.  Provided, however, that if the New York taxable income of
 the taxpayer is less than twenty-seven thousand  nine  hundred  dollars,
 the  supplemental  tax shall equal the difference between the product of
 5.50 percent and New York taxable income and the tax  table  computation
 on  the New York taxable income set forth in paragraph one of subsection
 (a) of this section, multiplied by a fraction, the numerator of which is
 the lesser of fifty thousand dollars or New York adjusted  gross  income
 minus  one  hundred  seven  thousand  six hundred fifty dollars, and the
 denominator of which is fifty thousand dollars.
   (B) If New York adjusted gross  income  is  greater  than  twenty-five
 million  dollars,  the  supplemental  tax due shall equal the difference
 between the product of [10.90] 11.40 percent and New York taxable income
 and the tax table computation on the New York taxable income  set  forth
 in paragraph one of subsection (a) of this section.
   (2) For resident heads of households:
   (A)  If  New  York adjusted gross income is greater than $107,650, but
 not over $25,000,000:
   (i) the recapture base and incremental benefit shall be determined  by
 New York taxable income as follows:
 Greater than    Not over          Recapture Base    Incremental Benefit
 $107,650        $269,300          $0                $787
 $269,300        $1,616,450        $787              $2,289
 $1,616,450      $5,000,000        $3,076            $45,261
 $5,000,000      $25,000,000       $48,337           $32,500
   (ii)  the  applicable  amount  shall be determined by New York taxable
 income as follows:
 Greater than Not over    Applicable Amount
 $107,650     $269,300    New York adjusted gross income minus $107,650
 $269,300     $1,616,450  New York adjusted gross income minus $269,300
 $1,616,450   $5,000,000  New York adjusted gross income minus $1,616,450
 $5,000,000   $25,000,000 New York adjusted gross income minus $5,000,000
   (iii) the phase-in fraction shall be  a  fraction,  the  numerator  of
 which  shall  be  the lesser of fifty thousand dollars or the applicable
 amount and the denominator of which shall be fifty thousand dollars; and
   (iv) the supplemental tax due shall equal the  sum  of  the  recapture
 base  and the product of (i) the incremental benefit and (ii) the phase-
 in fraction. Provided, however, that if the New York taxable  income  of
 the  taxpayer  is less than one hundred seven thousand six hundred fifty
 dollars, the supplemental tax shall equal  the  difference  between  the
 product  of  6.00  percent and New York taxable income and the tax table
 computation on the New York taxable income set forth in paragraph one of
 subsection (b) of this section, multiplied by a fraction, the  numerator
 of  which  is  the lesser of fifty thousand dollars or New York adjusted
 gross income minus one hundred seven thousand six hundred fifty dollars,
 and the denominator of which is fifty thousand dollars.
   (B) If New York adjusted gross  income  is  greater  than  twenty-five
 million  dollars,  the  supplemental  tax due shall equal the difference
 between the product of [10.90] 11.40 percent and New York taxable income
 and the tax table computation on the New York taxable income  set  forth
 in paragraph one of subsection (b) of this section.
 S. 8309--A                         68
 
   (3)  For  resident unmarried individuals, resident married individuals
 filing separate returns and resident estates and trusts:
   (A)  If  New  York adjusted gross income is greater than $107,650, but
 not over $25,000,000:
   (i) the recapture base and incremental benefit shall be determined  by
 New York taxable income as follows:
 Greater than    Not over          Recapture Base    Incremental Benefit
 $80,650         $215,400          $0                $568
 $215,400        $1,077,550        $568              $1,831
 $1,077,550      $5,000,000        $2,399            $30,172
 $5,000,000      $25,000,000       $32,571           $32,500
   (ii)  the  applicable  amount  shall be determined by New York taxable
 income as follows:
 Greater than Not over    Applicable Amount
 $80,650      $215,400    New York adjusted gross income minus $107,650
 $215,400     $1,077,550  New York adjusted gross income minus $215,400
 $1,077,550   $5,000,000  New York adjusted gross income minus $1,077,550
 $5,000,000   $25,000,000 New York adjusted gross income minus $5,000,000
   (iii) the phase-in fraction shall be  a  fraction,  the  numerator  of
 which  shall  be  the lesser of fifty thousand dollars or the applicable
 amount and the denominator of which shall be fifty thousand dollars; and
   (iv) the supplemental tax due shall equal the  sum  of  the  recapture
 base  and the product of (i) the incremental benefit and (ii) the phase-
 in fraction. Provided, however, that if the New York taxable  income  of
 the taxpayer is less than eighty thousand six hundred fifty dollars, the
 supplemental  tax shall equal the difference between the product of 6.00
 percent and New York taxable income and the tax table computation on the
 New York taxable income set forth in paragraph one of subsection (c)  of
 this  section,  multiplied  by a fraction, the numerator of which is the
 lesser of fifty thousand dollars or New York adjusted gross income minus
 one hundred seven thousand six hundred fifty dollars, and the  denomina-
 tor of which is fifty thousand dollars.
   (B)  If  New  York  adjusted  gross income is greater than twenty-five
 million dollars, the supplemental tax due  shall  equal  the  difference
 between the product of [10.90] 11.40 percent and New York taxable income
 and  the  tax table computation on the New York taxable income set forth
 in paragraph one of subsection (c) of this section.
   § 5. This act shall take effect immediately.
 
                                  PART EE
 
   Section 1. This act shall be known and may  be  cited  as  the  "local
 journalism sustainability act".
   §  2.  The  tax law is amended by adding a new section 24-d to read as
 follows:
   § 24-D. PAYROLL CREDIT FOR COMPENSATION OF JOURNALISTS. (A) IN  GENER-
 AL.   AN ELIGIBLE NEWS JOURNALIST EMPLOYER WHICH IS SUBJECT TO TAX UNDER
 ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER SHALL BE ALLOWED  A  CREDIT
 AGAINST  SUCH  TAX, TO BE COMPUTED AS PROVIDED IN THIS SECTION, FOR EACH
 CALENDAR QUARTER AN AMOUNT EQUAL TO THE APPLICABLE PERCENTAGE  OF  WAGES
 PAID BY SUCH EMPLOYER TO NEWS JOURNALISTS FOR SUCH CALENDAR QUARTER.
   (B)  LIMITATIONS.    (1)  THE AMOUNT OF WAGES PAID WITH RESPECT TO ANY
 INDIVIDUAL WHICH MAY BE TAKEN INTO ACCOUNT UNDER SUBDIVISION (A) OF THIS
 SECTION DURING ANY CALENDAR QUARTER  BY  THE  ELIGIBLE  NEWS  JOURNALIST
 EMPLOYER  SHALL  NOT EXCEED TWELVE THOUSAND FIVE HUNDRED DOLLARS. CREDIT
 IS ALLOWED FOR INDIVIDUALS PAID IN EXCESS OF THIS AMOUNT  BUT  SHALL  BE
 S. 8309--A                         69
 
 LIMITED  TO  A  PORTION  OF  THE  WAGES  PAID UP TO TWELVE THOUSAND FIVE
 HUNDRED DOLLARS PER QUARTER.
   (2)  THE PROVISIONS OF THIS SECTION SHALL ONLY APPLY TO THE FIRST FOUR
 CALENDAR QUARTERS BEGINNING AFTER THE EFFECTIVE DATE OF THIS SECTION.
   (3) THIS SECTION SHALL NOT APPLY WITH RESPECT  TO  ANY  ELIGIBLE  NEWS
 JOURNALIST EMPLOYER FOR ANY CALENDAR QUARTER IF SUCH EMPLOYER ELECTS (AT
 SUCH  TIME  AND IN SUCH MANNER AS THE COMMISSIONER MAY PRESCRIBE) NOT TO
 HAVE THIS SECTION APPLY.
   (4) ANY WAGES TAKEN INTO ACCOUNT IN  DETERMINING  THE  CREDIT  ALLOWED
 UNDER  THIS  SECTION  SHALL  NOT  BE  TAKEN INTO ACCOUNT FOR PURPOSES OF
 DETERMINING ANY OTHER CREDIT ALLOWED UNDER THIS CHAPTER.
   (5) THE CREDIT ALLOWABLE UNDER THIS SECTION SHALL BE ALLOWABLE  FOR  A
 PERIOD  OF  ONE  YEAR FROM THE EFFECTIVE DATE OF THIS SECTION. NO CREDIT
 SHALL BE ALLOWED UNDER THIS SECTION FOR ANY AMOUNT PAID OR  INCURRED  BY
 THE  TAXPAYER  IN  A TAXABLE YEAR COMMENCING AFTER THE CLOSE OF THE ONE-
 YEAR PERIOD. NO CREDIT SHALL BE  ALLOWED  UNDER  THIS  SECTION  FOR  ANY
 PORTION  OF AN AMOUNT PAID OR INCURRED BY THE TAXPAYER IN A TAXABLE YEAR
 FOR ANY WAGES THAT EXTEND BEYOND THE CLOSE OF THE ONE-YEAR PERIOD BEGIN-
 NING ON THE EFFECTIVE DATE OF THIS SECTION.
   (C) DEFINITIONS. AS USED IN THIS SECTION, THE  FOLLOWING  TERMS  SHALL
 HAVE THE FOLLOWING MEANINGS:
   (1) "APPLICABLE PERCENTAGE" MEANS FIFTY PERCENT.
   (2) (A) "ELIGIBLE NEWS JOURNALIST EMPLOYER" MEANS, WITH RESPECT TO ANY
 CALENDAR QUARTER, ANY EMPLOYER WHICH: (I) IS A QUALIFYING PUBLICATION OR
 A QUALIFYING BROADCAST STATION; (II) EMPLOYS NEWS JOURNALISTS; AND (III)
 EMPLOYS A TOTAL OF ONE HUNDRED EMPLOYEES OR FEWER.
   (B)  ALL  PERSONS TREATED AS A SINGLE EMPLOYER UNDER SUBSECTION (A) OR
 (B) OF SECTION 52 OF THE INTERNAL REVENUE CODE OF  1986,  OR  SUBSECTION
 (M) OR (O) OF SECTION 414 OF SUCH CODE, SHALL BE TREATED AS ONE EMPLOYER
 FOR  PURPOSES  OF THIS PARAGRAPH; PROVIDED THAT EACH FCC LICENSED BROAD-
 CAST STATION OR QUALIFYING PUBLICATION WHICH SERVES  A  SEPARATE  MARKET
 SHALL  BE  TREATED AS A SEPARATE AND SINGLE NEWS JOURNALIST EMPLOYER FOR
 THE PURPOSES OF THIS TAX CREDIT.
   (3) (A) "QUALIFYING BROADCAST STATION"  MEANS,  WITH  RESPECT  TO  ANY
 CALENDAR QUARTER, ANY EMPLOYER WHICH:
   (I)  PROVIDES  LOCAL  COMMUNITY  NEWS,  WHICH  IS BROADCAST DURING THE
 CALENDAR QUARTER AND HAS BEEN BROADCAST DURING EACH OF THE FOUR CALENDAR
 QUARTERS PRECEDING SUCH CALENDAR QUARTER;
   (II) OWNS OR OPERATES A BROADCAST STATION, AS DEFINED BY SECTION THREE
 OF THE FEDERAL COMMUNICATIONS ACT OF 1934;
   (III) IS NOT A DISQUALIFIED ORGANIZATION;
   (IV) DID NOT DERIVE MORE THAN FIFTY PERCENT OF ITS GROSS RECEIPTS  FOR
 SUCH CALENDAR QUARTER FROM DISQUALIFIED ORGANIZATIONS; AND
   (V)  DISCLOSES  ITS  OWNERSHIP TO THE PUBLIC AT SUCH TIMES AND IN SUCH
 MANNER AS IDENTIFIED BY THE COMMISSIONER.
   (B) FOR PURPOSES OF THIS PARAGRAPH EACH FCC LICENSED BROADCAST STATION
 SERVING A SEPARATE MARKET SHALL BE TREATED AS A SEPARATE AND SINGLE NEWS
 JOURNALIST EMPLOYER.
   (4) "NEWS JOURNALIST" MEANS, WITH RESPECT TO ANY ELIGIBLE  NEWS  JOUR-
 NALIST FOR ANY CALENDAR QUARTER, ANY FULL TIME EMPLOYEE WHO (A) PROVIDES
 QUALIFIED SERVICES FOR AN AVERAGE OF NOT LESS THAN THIRTY HOURS PER WEEK
 FOR  EACH  WEEK  DURING  WHICH SUCH EMPLOYEE IS EMPLOYED BY THE ELIGIBLE
 NEWS JOURNALIST EMPLOYER DURING THE CALENDAR QUARTER,  AND  (B)  RESIDES
 WITHIN  THE  DESIGNATED  BROADCAST  MARKET  OR  FIFTY MILES OF THE LOCAL
 COMMUNITY WITH RESPECT  TO  THE  QUALIFYING  PUBLICATION  OR  QUALIFYING
 S. 8309--A                         70
 
 BROADCAST  STATION  WITH  RESPECT  TO  WHICH  THE QUALIFIED SERVICES ARE
 PROVIDED.
   (5)  "QUALIFIED  SERVICES"  MEANS SERVICES WHICH CONSIST OF GATHERING,
 PREPARING, DIRECTING THE RECORDING OF, PRODUCING,  COLLECTING,    PHOTO-
 GRAPHING,    RECORDING,    WRITING,    EDITING, REPORTING, PRESENTING OR
 PUBLISHING ORIGINAL NEWS FOR DISSEMINATION TO THE LOCAL COMMUNITY.
   (6) "QUALIFYING PUBLICATION" MEANS, WITH RESPECT TO ANY CALENDAR QUAR-
 TER, ANY PRINT OR DIGITAL PUBLICATION:
   (A) WHICH PROVIDES LOCAL COMMUNITY NEWS, WHICH IS PUBLISHED DURING THE
 CALENDAR QUARTER AND HAS BEEN PUBLISHED DURING EACH OF THE FOUR CALENDAR
 QUARTERS PRECEDING SUCH CALENDAR QUARTER;
   (B) IS NOT A DISQUALIFIED ORGANIZATION;
   (C) DID NOT DERIVE MORE THAN FIFTY PERCENT OF ITS GROSS  RECEIPTS  FOR
 SUCH CALENDAR QUARTER FROM DISQUALIFIED ORGANIZATIONS;
   (D)  WHICH  IS  COVERED BY MEDIA LIABILITY INSURANCE FOR SUCH CALENDAR
 QUARTER; AND
   (E) WHICH PUBLISHES THE OWNER'S NAME PURSUANT TO SECTION THREE HUNDRED
 THIRTY OF THE GENERAL BUSINESS LAW, PROVIDED THAT A DIGITAL  PUBLICATION
 SHALL PUBLISH THE INFORMATION REQUIRED BY SUCH SECTION ON THE WEBSITE OF
 SUCH PUBLICATION.
   (7) (A) "LOCAL COMMUNITY" MEANS, WITH RESPECT TO ANY QUALIFYING PUBLI-
 CATION, A GEOGRAPHICALLY CONTIGUOUS AREA THAT DOES NOT EXCEED THE BOUND-
 ARIES OF:
   (I)  THE  METROPOLITAN OR MICROPOLITAN STATISTICAL AREA, AS DEFINED BY
 THE FEDERAL OFFICE OF MANAGEMENT AND BUDGET,  IN  WHICH  THE  QUALIFYING
 PUBLICATION IS PRIMARILY DISTRIBUTED;
   (II)  IF SUCH QUALIFYING PUBLICATION IS NOT PRIMARILY DISTRIBUTED IN A
 METROPOLITAN OR MICROPOLITAN STATISTICAL AREA, THE COUNTY IN WHICH  SUCH
 QUALIFYING PUBLICATION IS PRIMARILY DISTRIBUTED; OR
   (III) IF SUCH QUALIFYING PUBLICATION IS NOT PRIMARILY DISTRIBUTED IN A
 METROPOLITAN OR MICROPOLITAN STATISTICAL AREA OR A COUNTY, THE STATE.
   (B) A DIGITAL PUBLICATION SHALL BE CONSIDERED TO BE PRIMARILY DISTRIB-
 UTED  IN  THE  AREA  WHERE  SUCH PUBLICATION IS INTENDED TO BE PRIMARILY
 CONSUMED.
   (8) "DISQUALIFIED ORGANIZATION" MEANS:
   (A) ANY ORGANIZATION DESCRIBED IN SECTION 501(C)(4)  OF  THE  INTERNAL
 REVENUE CODE AND EXEMPT FROM TAX UNDER SECTION 501(A) OF SUCH CODE;
   (B)  ANY ORGANIZATION DESCRIBED IN SECTION 527 OF THE INTERNAL REVENUE
 CODE; OR
   (C) ANY ORGANIZATION THAT IS CONTROLLED, DIRECTLY  OR  INDIRECTLY,  BY
 ONE  OR  MORE ORGANIZATIONS DESCRIBED IN SUBPARAGRAPH (A) OR (B) OF THIS
 PARAGRAPH.
   (D) MAXIMUM AMOUNT OF CREDITS.  THE  MAXIMUM  AMOUNT  OF  TAX  CREDITS
 ALLOWED  UNDER  THIS  SECTION,  SUBDIVISION SIXTY OF SECTION TWO HUNDRED
 TEN-B AND SUBSECTION (W) OF SECTION SIX HUNDRED SIX OF THIS  CHAPTER  IN
 ANY  CALENDAR  YEAR  SHALL  BE TWO HUNDRED THOUSAND DOLLARS PER ELIGIBLE
 NEWS JOURNALIST EMPLOYER. THE MAXIMUM  AMOUNT  OF  TAX  CREDITS  ALLOWED
 UNDER  THIS  SECTION, SUBDIVISION SIXTY OF SECTION TWO HUNDRED TEN-B AND
 SUBSECTION (W) OF SECTION SIX  HUNDRED  SIX  OF  THIS  CHAPTER  FOR  ALL
 TAXPAYERS IN THE STATE IS TWENTY MILLION DOLLARS.
   (E)   ADMINISTRATION.   THE   COMMISSIONER  SHALL  ISSUE  SUCH  FORMS,
 INSTRUCTIONS, REGULATIONS, AND GUIDANCE AS ARE NECESSARY:
   (1) TO ALLOW THE ADVANCE PAYMENT OF THE CREDIT UNDER  SUBDIVISION  (A)
 OF  THIS  SECTION,  SUBJECT TO THE LIMITATIONS PROVIDED IN THIS SECTION,
 BASED ON SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE;
 S. 8309--A                         71
 
   (2) TO PROVIDE FOR THE RECONCILIATION OF SUCH ADVANCE PAYMENT WITH THE
 AMOUNT ADVANCED AT THE TIME OF FILING THE RETURN OF TAX FOR THE APPLICA-
 BLE CALENDAR QUARTER OR TAXABLE YEAR; AND
   (3)  WITH  RESPECT  TO THE APPLICATION OF THE CREDIT UNDER SUBDIVISION
 (A) OF  THIS  SECTION  TO  THIRD-PARTY  PAYORS  (INCLUDING  PROFESSIONAL
 EMPLOYER  ORGANIZATIONS,  CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS,
 OR AGENTS UNDER SECTION 3504 OF THE  INTERNAL  REVENUE  CODE  OF  1986),
 INCLUDING  REGULATIONS  OR  GUIDANCE  ALLOWING  SUCH  PAYORS  TO  SUBMIT
 DOCUMENTATION NECESSARY TO SUBSTANTIATE THE ELIGIBLE EMPLOYER STATUS  OF
 EMPLOYERS THAT USE SUCH PAYORS.
   (F)  TREATMENT  OF  DEPOSITS. THE COMMISSIONER SHALL WAIVE ANY PENALTY
 UNDER THIS CHAPTER FOR ANY FAILURE TO MAKE A DEPOSIT OF  ANY  APPLICABLE
 EMPLOYMENT  TAXES  IF  THE COMMISSIONER DETERMINES THAT SUCH FAILURE WAS
 DUE TO THE REASONABLE ANTICIPATION OF  THE  CREDIT  ALLOWED  UNDER  THIS
 SECTION.
   (G)  CROSS-REFERENCES.  FOR  APPLICATION OF THE CREDIT PROVIDED FOR IN
 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   (1) ARTICLE 9-A: SECTION 210-B: SUBDIVISION 60.
   (2) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (W).
   § 3. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 60 to read as follows:
   60.  PAYROLL  CREDIT FOR COMPENSATION OF JOURNALISTS. (A) ALLOWANCE OF
 CREDIT. A TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION TWENTY-FOUR-D  OF
 THIS  CHAPTER  SHALL  BE  ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN
 SUCH SECTION AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
 FOR  ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
 THAN THE AMOUNT PRESCRIBED  IN  PARAGRAPH  (D)  OF  SUBDIVISION  ONE  OF
 SECTION  TWO HUNDRED TEN OF THIS ARTICLE; PROVIDED, HOWEVER, THAT IF THE
 AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
 YEAR  REDUCES  THE  TAX TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS
 TAX BASED ON THE FIXED DOLLAR MINIMUM AMOUNT, THE EXCESS SHALL BE TREAT-
 ED AS AN OVERPAYMENT OF TAX TO BE CREDITED  OR  REFUNDED  IN  ACCORDANCE
 WITH  THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER;
 AND PROVIDED, FURTHER, THAT THE PROVISIONS OF SUBSECTION (C) OF  SECTION
 ONE  THOUSAND  EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST
 SHALL BE PAID THEREON.
   § 4. Section 606 of the tax law is amended by adding a new  subsection
 (w) to read as follows:
   (W)  PAYROLL  CREDIT FOR COMPENSATION OF JOURNALISTS. (1) ALLOWANCE OF
 CREDIT. A TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION TWENTY-FOUR-D  OF
 THIS  CHAPTER  SHALL  BE  ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN
 SUCH SECTION AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
 YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED AS PROVIDED IN SECTION SIX  HUNDRED  EIGHTY-SIX  OF  THIS
 ARTICLE; PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  5. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by  adding  a  new  clause  (li)  to  read  as
 follows:
 (LI) PAYROLL CREDIT FOR              AMOUNT OF CREDIT FOR THE SUM OF
 COMPENSATION OF JOURNALISTS          PAYROLL CREDIT FOR COMPENSATION
 UNDER SUBSECTION (W)                 OF JOURNALISTS UNDER SUBDIVISION
                                      SIXTY OF SECTION
                                      TWO HUNDRED TEN-B
 S. 8309--A                         72
 
   §  6.  This  act  shall take effect immediately and shall apply to tax
 years commencing on and after January 1, 2024; provided that:
   (a) this act shall expire and be deemed repealed January 1, 2029; and
   (b)  the  expiration and repeal of this act shall not affect the proc-
 essing or allowance of any tax credit provided in this act for  any  tax
 year commencing prior to January 1, 2029.
   Effective  immediately,  the  addition, amendment and/or repeal of any
 rule or regulation necessary for the implementation of this act  on  its
 effective date are authorized to be made and completed on or before such
 date.
 
                                  PART FF
 
   Section  1.  The tax law is amended by adding a new section 49 to read
 as follows:
   § 49. WORK OPPORTUNITY TAX CREDIT. (A) GENERAL. A TAXPAYER SUBJECT  TO
 TAX  UNDER  ARTICLE  NINE-A, TWENTY-TWO, OR THIRTY-THREE OF THIS CHAPTER
 SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX IN AN  AMOUNT  EQUAL  TO  ONE
 HUNDRED  PERCENT  OF  THE  CREDIT  THAT IS ALLOWED TO THE TAXPAYER UNDER
 SECTION 51 OF THE INTERNAL REVENUE CODE THAT IS ATTRIBUTABLE  TO  QUALI-
 FIED  WAGES  PAID  TO  A NEW YORK RESIDENT WHO IS A MEMBER OF A TARGETED
 GROUP AND FOR WHOM A CERTIFICATE TO THAT EFFECT HAS BEEN ISSUED  BY  THE
 DEPARTMENT OF LABOR.
   (B)  DEFINITIONS.  THE  TERMS  "QUALIFIED  WAGES" AND "TARGETED GROUP"
 SHALL HAVE THE SAME MEANINGS AS IN SECTION 51 OF  THE  INTERNAL  REVENUE
 CODE.
   (C)  EFFECT  ON  OTHER TAX CREDITS.   WAGES WHICH ARE THE BASIS OF THE
 CREDIT UNDER THIS SECTION MAY NOT BE USED AS THE  BASIS  FOR  ANY  OTHER
 CREDIT ALLOWED UNDER THIS CHAPTER.
   (D)  LIMIT ON TAX CREDITS ISSUED. OVER THE LIFETIME OF THE TAX CREDIT,
 THE TOTAL AMOUNT OF TAX CREDITS PROVIDED FOR UNDER  THIS  SECTION  SHALL
 NOT EXCEED FIVE MILLION DOLLARS.
   (E)  CROSS-REFERENCES.  FOR  APPLICATION OF THE CREDIT PROVIDED FOR IN
 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   (1) ARTICLE 9-A: SECTION 210-B, SUBDIVISION 60;
   (2) ARTICLE 22: SECTION 606, SUBSECTION (BBB);
   (3) ARTICLE 33: SECTION 1511, SUBDIVISION (FF).
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 60 to read as follows:
   60.  WORK  OPPORTUNITY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER
 SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION  FORTY-
 NINE  OF  THIS  CHAPTER,  AGAINST THE TAX IMPOSED BY THIS ARTICLE.  SUCH
 CREDIT MAY NOT EXCEED FIVE HUNDRED DOLLARS  PER  ELIGIBLE  EMPLOYEE  PER
 YEAR IN ANY GIVEN TAX YEAR.
   (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH  YEAR  TO  LESS
 THAN  THE  AMOUNT  PRESCRIBED  IN  PARAGRAPH  (D)  OF SUBDIVISION ONE OF
 SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT  OF  THE
 CREDIT  ALLOWED  UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
 TAX TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX  BASED  ON  THE
 FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN
 SUCH TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX
 OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C)  OF
 SECTION  ONE  THOUSAND  EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO
 INTEREST SHALL BE PAID THEREON.
 S. 8309--A                         73
 
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (bbb) to read as follows:
   (BBB) WORK OPPORTUNITY TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
 SHALL  BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-
 NINE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY  THIS  ARTICLE.    SUCH
 CREDIT  MAY  NOT  EXCEED  FIVE HUNDRED DOLLARS PER ELIGIBLE EMPLOYEE PER
 YEAR IN ANY GIVEN TAX YEAR.
   (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
 SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   § 4. Section 1511 of the tax law is amended by adding a  new  subdivi-
 sion (ff) to read as follows:
   (FF)  WORK  OPPORTUNITY  TAX CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A
 CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-NINE OF  THIS  CHAP-
 TER,  AGAINST  THE  TAX  IMPOSED  BY THIS ARTICLE.   SUCH CREDIT MAY NOT
 EXCEED FIVE HUNDRED DOLLARS PER ELIGIBLE EMPLOYEE PER YEAR IN ANY  GIVEN
 TAX YEAR.
   (2)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO BE LESS THAN  THE  MINIMUM
 FIXED  BY  PARAGRAPH  FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED
 TWO OR SECTION FIFTEEN HUNDRED  TWO-A  OF  THIS  ARTICLE,  WHICHEVER  IS
 APPLICABLE.  HOWEVER,  IF  THE  AMOUNT  OF THE CREDIT ALLOWED UNDER THIS
 SUBDIVISION FOR ANY TAXABLE YEAR REDUCES  THE  TAXPAYER'S  TAX  TO  SUCH
 AMOUNT,  ANY  AMOUNT OF CREDIT THUS NOT DEDUCTIBLE WILL BE TREATED AS AN
 OVERPAYMENT OF TAX TO BE CREDITED IN ACCORDANCE WITH THE  PROVISIONS  OF
 SECTION  ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE
 PROVISIONS OF SUBSECTION (C) OF SECTION  ONE  THOUSAND  EIGHTY-EIGHT  OF
 THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   § 5. This act shall take effect April 1, 2024 and shall apply to taxa-
 ble  years  beginning  on  and  after January 1, 2024 and shall apply to
 wages paid to individuals hired on and after  such  effective  date  and
 shall expire and be deemed repealed December 31, 2026.
 
                                  PART GG
 
   Section  1.  Subdivision (m) of section 301-a of the tax law, as added
 by section 20 of part K of chapter 61 of the laws of 2011, is amended to
 read as follows:
   (m) Special rate adjustment for certain vessels.  Notwithstanding  any
 provision of this section to the contrary, the use of non-highway diesel
 motor  fuel  in  the  engine  of a vessel to propel such vessel shall be
 subject to tax at the motor fuel and  highway  diesel  motor  fuel  rate
 provided  for in this section, and shall be subject to the provisions of
 section three hundred one-j of this article,  including  the  adjustment
 set  forth  in paragraph [four] THREE of subdivision (a) of such section
 three hundred one-j. A credit or refund shall be available to the extent
 tax paid on gallonage used to propel any such vessel exceeds the  amount
 of  tax  due  based on the tax rate set forth herein. Provided, however,
 that the commissioner shall require such documentary  proof  to  qualify
 for  any  credit or reimbursement provided hereunder as the commissioner
 deems appropriate.
   § 2. Paragraph 3 of subdivision (f) and paragraph 4 of subdivision (g)
 of section 301-a of the tax law are REPEALED.
 S. 8309--A                         74
 
   § 3. Subdivisions (a) and (d) of section 301-b of the tax law,  subdi-
 vision  (a)  as added by chapter 190 of the laws of 1990, paragraph 5 of
 subdivision (a) as amended by section 3 of part E of chapter 59  of  the
 laws  of  2012,  paragraphs  6,  7  and 8 of subdivision (a) as added by
 section  4  of part W-1 of chapter 109 of the laws of 2006, and subdivi-
 sion (d) as amended by section 21 of part K of chapter 61 of the laws of
 2011, are amended to read as follows:
   (a) Products. (1) [Kerosene sold or used by a petroleum business which
 is registered under article twelve-A of this chapter as a distributor of
 diesel motor fuel so long as (i) such product has not  been  blended  or
 mixed  with  any  other  product constituting diesel motor fuel or motor
 fuel or a residual petroleum product and (ii) such product is  not  used
 by  the petroleum business as fuel to operate a motor vehicle or sold by
 such petroleum business to a consumer for use as fuel to operate a motor
 vehicle.
   (2) Kero-jet fuel (i) sold by a petroleum business which is registered
 under article twelve-A of this chapter as a distributor of diesel  motor
 fuel  to  a  consumer  for  use exclusively as jet aircraft fuel or to a
 petroleum business registered under such article twelve-A as a "distrib-
 utor of kero-jet fuel only" where such fixed base  operator  is  engaged
 solely  in  making or offering to make retail sales not in bulk of kero-
 jet fuel directly into the fuel tank of an airplane for the  purpose  of
 operating  such  airplane, (ii) used by a petroleum business, registered
 under article twelve-A of this chapter as a distributor of diesel  motor
 fuel,  exclusively  as jet aircraft fuel, or (iii) sold at retail not in
 bulk by a petroleum business registered under article twelve-A  of  this
 chapter  as  a  "distributor  of  kero-jet fuel only" where such fuel is
 delivered directly into the fuel tank of a jet airplane for use  in  the
 operation of such airplane.
   (3)] Aviation gasoline, meeting the specifications set forth in Ameri-
 can  Standard Testing Material Specification D910 or Military Specifica-
 tion MIL-G-5572, which is imported or caused to be  imported  into  this
 state by a petroleum business which is registered under article twelve-A
 of  this  chapter  as  a distributor of motor fuel or produced, refined,
 manufactured or compounded in this state by such a petroleum business.
   [(4) Residual petroleum product sold by a  petroleum  business  regis-
 tered  under  this  article  as a residual petroleum product business if
 such product is sold by such petroleum business to a  consumer  for  use
 exclusively  as  bunker  fuel  for vessels or if such product is used by
 such petroleum business exclusively as bunker fuel in its own vessels.
   (5)] (2) Liquefied petroleum gases, such as butane, ethane or propane.
   [(6)] (3) E85 imported or caused to be imported  into  this  state  or
 produced,  refined, manufactured or compounded in this state by a petro-
 leum business registered under article twelve-A of this  chapter,  as  a
 distributor  of motor fuel, and then sold by such petroleum business and
 delivered to a filling station and placed in  a  storage  tank  of  such
 filling station for such E85 to be dispensed directly into a motor vehi-
 cle for use in the operation of such vehicle.
   [(7)] (i) Partial B20 exemption. B20 imported or caused to be imported
 into this state or produced, refined, manufactured or compounded in this
 state  by a petroleum business registered under article twelve-A of this
 chapter, as a distributor of diesel motor fuel, and then  sold  by  such
 petroleum business.
   (ii)  Calculation  of  partial  exemption.  The  amount of the partial
 exemption under this paragraph shall be determined  by  multiplying  the
 S. 8309--A                         75
 
 quantity  of  B20 times twenty percent of the applicable taxes otherwise
 imposed by this article on such fuel.
   [(8)] (4) CNG or hydrogen.
   (d)  Sales  to consumers for heating purposes. [(1)] Total residential
 heating exemption. Non-highway diesel motor fuel  sold  by  a  petroleum
 business registered under article twelve-A of this chapter as a distrib-
 utor of diesel motor fuel or residual petroleum product sold by a petro-
 leum  business  registered  under  this  article as a residual petroleum
 product business to the consumer  exclusively  for  residential  heating
 purposes  only if such non-highway diesel motor fuel is delivered into a
 storage tank which is not equipped with a hose  or  other  apparatus  by
 which  such  fuel can be dispensed into the fuel tank of a motor vehicle
 and such storage tank is attached to the heating unit burning such fuel.
   [(2) Partial non-residential heating exemption. (A) Non-highway diesel
 motor fuel  sold  by  a  petroleum  business  registered  under  article
 twelve-A  of this chapter as a distributor of diesel motor fuel or resi-
 dual petroleum product sold by a  petroleum  business  registered  under
 this  article  as  a residual petroleum product business to the consumer
 exclusively for heating, other than residential heating purposes only if
 such non-highway diesel motor fuel is  delivered  into  a  storage  tank
 which  is not equipped with a hose or other apparatus by which such fuel
 can be dispensed into the fuel tank of a motor vehicle and such  storage
 tank  is  attached to the heating unit burning such fuel (B) Calculation
 of partial exemption. The partial exemption under this  paragraph  shall
 be  determined  by  multiplying the quantity of non-highway diesel motor
 fuel and residual petroleum product eligible for the exemption times the
 sum of the then current rate of the supplemental tax imposed by  section
 three  hundred  one-j  of this article and forty-six percent of the then
 current rate of the tax imposed by section three hundred one-a  of  this
 article,  with  respect to the specific non-highway diesel motor fuel or
 residual petroleum product rate, as the case may be.]
   § 4. The subdivision heading and paragraph 1  of  subdivision  (c)  of
 section  301-b  of  the  tax law, as added by chapter 190 of the laws of
 1990, are amended to read as follows:
   Sales to [New York state and] the federal government. (1)  Motor  fuel
 imported  or caused to be imported into this state or produced, refined,
 manufactured or compounded in this state by a petroleum business  regis-
 tered  under article twelve-A of this chapter, as a distributor of motor
 fuel, and then sold  by  such  petroleum  business  to  an  organization
 described in paragraph [one or] two of subdivision (a) of section eleven
 hundred  sixteen  of  this chapter where such motor fuel is used by such
 organization for its own use or consumption.
   § 5. The opening paragraph and subdivisions (a)  and  (b)  of  section
 301-c  of  the tax law, the opening paragraph as amended by section 2 of
 part T of chapter 59 of the laws of 2022, subdivision (a) as amended  by
 section  23 of part K of chapter 61 of the laws of 2011, and subdivision
 (b) as amended by chapter 330 of the laws of 1991, are amended  to  read
 as follows:
   A subsequent purchaser shall be eligible for reimbursement of tax with
 respect  to the following gallonage, subsequently sold by such purchaser
 in accordance with subdivision (a), (b), (e), (h),  [(j),  (k),  (n)  or
 (o)]  (I),  (K)  OR  (L)  of  this  section or used by such purchaser in
 accordance with subdivision (c), (d), (f), (g), [(i), (l), (m)]  (J)  or
 (q) of this section, which gallonage has been included in the measure of
 the tax imposed by this article on a petroleum business:
 S. 8309--A                         76
 
   (a)  [Non-highway  Diesel  motor  fuel used for heating purposes. (1)]
 Total residential heating reimbursement. Non-highway Diesel  motor  fuel
 purchased in this state and sold by such purchaser to a consumer for use
 exclusively  for  residential  heating  purposes but only where (i) such
 non-highway  diesel motor fuel is delivered into a storage tank which is
 not equipped with a hose or other apparatus by  which  such  non-highway
 Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle
 and  such storage tank is attached to the heating unit burning such non-
 highway Diesel motor fuel, (ii) the tax imposed pursuant to this article
 has been paid with respect to such non-highway diesel motor fuel and the
 entire amount of such tax has been absorbed by such purchaser, and (iii)
 such purchaser possesses documentary proof satisfactory to  the  commis-
 sioner  evidencing  the absorption by it of the entire amount of the tax
 imposed pursuant to this article. Provided, however,  that  the  commis-
 sioner is authorized, in the event that the commissioner determines that
 it  would  not threaten the integrity of the administration and enforce-
 ment of the tax imposed by this article, to provide a reimbursement with
 respect to a retail sale to a consumer for residential heating  purposes
 of  less than ten gallons of non-highway diesel motor fuel provided such
 fuel is not dispensed into the tank of a motor vehicle.
   [(2) Partial non-residential heating  reimbursement.  (A)  Non-highway
 Diesel  motor fuel purchased in this state and sold by such purchaser to
 a consumer for use exclusively for heating, other than  for  residential
 heating  purposes, but only where (i) such non-highway diesel motor fuel
 is delivered into a storage tank which is not equipped with  a  hose  or
 other  apparatus  by  which  such  non-highway  Diesel motor fuel can be
 dispensed into the fuel tank of a motor vehicle and such storage tank is
 attached to the heating unit burning such non-highway Diesel motor fuel,
 (ii) the tax imposed pursuant to this article has been paid with respect
 to such non-highway diesel motor fuel and the entire amount of such  tax
 has  been absorbed by such purchaser, and (iii) such purchaser possesses
 documentary  proof  satisfactory  to  the  commissioner  evidencing  the
 absorption  by  it  of  the entire amount of the tax imposed pursuant to
 this article.
   (B) Calculation of partial reimbursement.  Notwithstanding  any  other
 provision  of  this  article, the amount of the reimbursement under this
 paragraph shall be determined by multiplying the quantity of non-highway
 diesel motor fuel eligible for the reimbursement times the  sum  of  the
 then  current  rate  of  the  supplemental  tax imposed by section three
 hundred one-j of this article and forty-six percent of the then  current
 rate  of the tax imposed by section three hundred one-a of this article,
 with respect to the non-highway diesel motor fuel rate, as the case  may
 be.]
   (b)  Sales  to [New York state and] the federal government. Motor fuel
 and diesel motor fuel purchased in this state and sold by such purchaser
 in this state to an organization described in paragraph [one or] two  of
 subdivision  (a) of section eleven hundred sixteen of this chapter where
 (i) such motor fuel or diesel motor fuel is for such organization's  own
 use  or  consumption,  (ii) the tax imposed pursuant to this article has
 been paid with respect to such motor fuel or diesel motor fuel  and  the
 entire amount of such tax has been absorbed by such purchaser and, (iii)
 such  purchaser  possesses documentary proof satisfactory to the commis-
 sioner of taxation and finance evidencing the absorption by  it  of  the
 entire  amount  of  the  tax imposed pursuant to this article. Provided,
 however, that the commissioner [of taxation and finance]  shall  require
 such  documentary proof to qualify for any reimbursement of tax provided
 S. 8309--A                         77
 
 by this section as the commissioner  deems  appropriate,  including  the
 expansion  of any certification required pursuant to section two hundred
 eighty-five-a or two hundred eighty-five-b of this chapter to cover  the
 taxes imposed pursuant to this article.
   § 6. The opening paragraph of section 301-c of the tax law, as amended
 by  section 3 of part T of chapter 59 of the laws of 2022, is amended to
 read as follows:
   A subsequent purchaser shall be eligible for reimbursement of tax with
 respect to the following gallonage, subsequently sold by such  purchaser
 in accordance with subdivision (a), (b), (e), (h), [(j)] or [(k)] (I) of
 this  section  or  used by such purchaser in accordance with subdivision
 (c), (d), (f), (g), [(i), (l), (m)] (J) or (q) of  this  section,  which
 gallonage  has  been  included in the measure of the tax imposed by this
 article on a petroleum business:
   § 7. Subdivisions (i), (j) and (l) of section 301-c of the tax law are
 REPEALED.
   § 8. Subdivisions (k), (m), (n), (o) and (p) of section 301-c  of  the
 tax law are relettered subdivisions (i), (j), (k), (l) and (m).
   § 9. Section 301-d of the tax law is REPEALED.
   § 10. Subdivision (f) of section 301-e of the tax law is REPEALED.
   §  11.  Subdivision (a) of section 301-j of the tax law, as amended by
 chapter 309 of the laws of 1996, paragraphs 1, 2, 3 and 4 as amended  by
 section  29  of  part K of chapter 61 of the laws of 2011, is amended to
 read as follows:
   (a) Imposition of tax.  (1)  In  addition  to  the  taxes  imposed  by
 sections  three  hundred  one-a and three hundred one-e of this article,
 there is hereby imposed upon every petroleum  business  subject  to  tax
 imposed  under  section  three  hundred  one-a of this article and every
 aviation fuel business subject to the aviation gasoline component of the
 tax imposed under section three hundred one-e of this article, a supple-
 mental monthly tax for each or any part of a taxable month at a rate  of
 six  and  eight-tenths  cents  per  gallon  with respect to the products
 included in each component of the taxes imposed by  such  section  three
 hundred  one-a and the aviation gasoline component of the tax imposed by
 such section three hundred one-e of this article.
   (2) [Provided,  however,  "commercial  gallonage,"  as  such  term  is
 defined  in  subdivision  (k)  of section three hundred of this article,
 shall be exempt from the measure of the tax imposed under this section.
   (3)] Provided, further, "railroad diesel," as such term is defined  in
 subdivision  (l)  of  section  three  hundred  of this article, shall be
 exempt from the measure of the tax imposed under this section.
   [(4)] (3) Provided, further, a separate per gallon  rate  shall  apply
 with respect to highway diesel motor fuel. Such rate shall be determined
 by  taking  the  adjusted rate per gallon of tax imposed under paragraph
 one of this subdivision as adjusted in accordance with paragraph  [five]
 FOUR  of  this subdivision and subtracting therefrom one and three-quar-
 ters cents.  Commencing January first, two  thousand  twelve,  and  each
 January  thereafter,  the  per  gallon rate applicable to highway diesel
 motor fuel shall be the adjusted rate under paragraph one of this subdi-
 vision as adjusted in accordance with  paragraph  [five]  FOUR  of  this
 subdivision  which  commences  on such date minus one and three-quarters
 cents. The resulting rate under this paragraph  shall  be  expressed  in
 hundredths of a cent.
   [(5)]  (4)  Except  as  herein  provided,  the  tax imposed under this
 section shall be calculated in the same respective manner as  the  taxes
 imposed  by  section three hundred one-a and section three hundred one-e
 S. 8309--A                         78
 
 of this article. Except [for section three hundred one-d and except]  as
 otherwise  provided  in this section, all the provisions of this article
 applicable to the taxes imposed by  sections  three  hundred  one-a  and
 three  hundred  one-e  of  this article, shall apply with respect to the
 supplemental tax imposed by this section to the same  extent  as  if  it
 were respectively imposed by such sections.
   §  12.  Subparagraphs  (ix)  and (x) of paragraph 3 and paragraph 5 of
 subdivision (c) of section 1105 of the tax  law,  subparagraph  (ix)  of
 paragraph  3  as  added by chapter 395 of the laws of 1998, subparagraph
 (x) of paragraph 3 as added by section 1 of part FF of  chapter  407  of
 the  laws of 1999, and paragraph 5 as amended by chapter 321 of the laws
 of 2005, are amended to read as follows:
   (ix) [such services rendered with respect to tangible property used or
 consumed directly and predominantly in the production for sale of gas or
 oil by  manufacturing,  processing,  generating,  assembling,  refining,
 mining, or extracting.
   (x)]  such  services  rendered  with  respect to property described in
 paragraph twelve-a of subdivision (a) of section eleven hundred  fifteen
 of this article.
   (5)  Maintaining,  servicing  or  repairing real property, property or
 land, as such terms are defined in the real property  tax  law,  whether
 the services are performed in or outside of a building, as distinguished
 from  adding  to or improving such real property, property or land, by a
 capital improvement as such term capital improvement is defined in para-
 graph nine of subdivision (b) of section  eleven  hundred  one  of  this
 article, but excluding (i) services rendered by an individual who is not
 in a regular trade or business offering his services to the public, (ii)
 [services  rendered  directly with respect to real property, property or
 land used or consumed directly and predominantly in the  production  for
 sale of gas or oil by manufacturing, processing, generating, assembling,
 refining,  mining,  or extracting, (iii)] services rendered with respect
 to real property, property or land used or consumed predominantly either
 in the production of tangible personal property, for sale, by farming or
 in a commercial horse boarding operation, or in both  and  [(iv)]  (III)
 services  of  removal  of  waste material from a facility regulated as a
 transfer station or construction and demolition debris processing facil-
 ity by the department of environmental conservation, provided  that  the
 waste material to be removed was not generated by the facility.
   §  13.  Subparagraph (xi) of paragraph 3 of subdivision (c) of section
 1105 of the tax law is REPEALED.
   § 14. Paragraph 9 of subdivision (a) of section 1115 of the tax law is
 REPEALED.
   § 15. Paragraphs 3 and 4 of subdivision (a) of section 1221 of the tax
 law, paragraph 3 as amended by chapter 2 of the laws of 1995  and  para-
 graph 4 as added by chapter 93 of the laws of 1965 are amended and a new
 paragraph 5 is added to read as follows:
   (3)  except  in  accordance with the provisions of section twenty-b of
 the general city law, a tax upon gross incomes, gross operating  incomes
 or gross receipts of persons subject to taxation under the provisions of
 section  one  hundred  eighty-six-a  or one hundred eighty-six-e of this
 chapter, but this clause shall not be deemed to restrict  the  power  to
 tax  persons  not subject to taxation under such section of this chapter
 who are otherwise subject to taxation under subdivision (a)  of  section
 twelve hundred one, nor the power to provide for credits against any tax
 imposed  pursuant  to  such subdivision, nor to limit the rates of taxes
 S. 8309--A                         79
 
 authorized to be imposed by such subdivision (a) of such section  twelve
 hundred one, [or]
   (4)  a tax upon interest or dividends received from a corporation by a
 person referred to in this section[.], OR
   (5) A TAX ON FUEL SOLD TO AN AIRLINE FOR USE IN ITS AIRPLANES.
   § 16. Section 1148 of the tax law is amended by adding a new  subdivi-
 sion (d) to read as follows:
   (D)  PROVIDED,  HOWEVER, BEFORE SUCH FUNDS ARE DISTRIBUTED PURSUANT TO
 SUBDIVISION (A) OF THIS SECTION, ANY REVENUE  COLLECTED  BY  THE  STATE,
 FROM FUEL SOLD TO AN AIRLINE FOR USE IN ITS AIRPLANES, UNDER THE AUTHOR-
 ITY  GRANTED  TO  THE  STATE  BY  THIS ARTICLE SHALL BE DEDICATED TO THE
 AVIATION PURPOSE ACCOUNT OF THE DEDICATED HIGHWAY AND BRIDGE TRUST FUND,
 PROVIDED THAT THE PORTION FOR THE  AIRPORT  OR  AVIATION  STATE  PROGRAM
 SHALL BE NO LESS THAN FORTY MILLION DOLLARS ANNUALLY, WITH THE REMAINING
 REVENUE  COLLECTED  FROM  SUCH  TAXES  BEING  DEDICATED  TO  THE CAPITAL
 PROJECTS FUND FOR AVIATION PURPOSES REQUIRED IN CONNECTION THEREWITH  OF
 AIRPORTS AND AVIATION FACILITIES, EQUIPMENT AND RELATED PROJECTS.
   §  17.  Paragraph  (ii)  of subdivision (b) of section 1115 of the tax
 law, as amended by section 30 of part Y of chapter 63  of  the  laws  of
 2000, is amended to read as follows:
   (ii)  [Gas,  electricity]  ELECTRICITY,  refrigeration  and steam, and
 [gas,] electric, refrigeration and steam service of whatever nature  for
 use  or consumption directly and exclusively in research and development
 in the experimental or laboratory sense shall be  exempt  from  the  tax
 imposed  under  subdivision  (b)  of section eleven hundred five and the
 compensating use tax imposed under section eleven hundred  ten  of  this
 article.  Such  research  and development shall not be deemed to include
 the ordinary testing or inspection of materials or products for  quality
 control,  efficiency  surveys,  management  studies,  consumer  surveys,
 advertising, promotions or research in connection with literary, histor-
 ical or similar projects.
   § 18. Paragraph 1 of subdivision (c) of section 1115 of the  tax  law,
 as  amended by section 7 of part B of chapter 63 of the laws of 2000, is
 amended to read as follows:
   (1) [Fuel, gas, electricity] ELECTRICITY, refrigeration and steam, and
 [gas,] electric, refrigeration and steam service of whatever nature  for
 use  or consumption directly and exclusively in the production of tangi-
 ble personal property, [gas,] electricity, refrigeration or  steam,  for
 sale,  by  manufacturing,  processing, assembling, generating, refining,
 mining or extracting shall be exempt from the taxes imposed under subdi-
 visions (a) and (b) of section eleven hundred five and the  compensating
 use tax imposed under section eleven hundred ten of this article.
   §  19.  Subdivision  (j) of section 1115 of the tax law, as amended by
 section 41 of part K of chapter 61 of the laws of 2011,  is  amended  to
 read as follows:
   (j) The exemptions provided in this section shall not apply to the tax
 required  to  be  prepaid  pursuant  to the provisions of section eleven
 hundred two of this article nor to the taxes imposed by sections  eleven
 hundred  five  and  eleven  hundred  ten of this article with respect to
 receipts from sales and uses of motor fuel or diesel motor fuel,[ except
 that the exemptions provided in paragraphs nine and forty-two of  subdi-
 vision (a) of this section shall apply to the tax required to be prepaid
 pursuant to the provisions of section eleven hundred two of this article
 and  to  the  taxes  imposed  by sections eleven hundred five and eleven
 hundred ten of this article with respect to sales and uses  of  kero-jet
 fuel,]  CNG,  hydrogen and E85, provided, however, the exemption allowed
 S. 8309--A                         80
 
 for E85 shall be subject to  the  additional  requirements  provided  in
 section  eleven  hundred  two  of  this article with respect to E85. The
 exemption provided in subdivision (c) of this  section  shall  apply  to
 sales  and uses of non-highway diesel motor fuel but only if all of such
 fuel is consumed other than on the public highways of  this  state.  The
 exemption  provided  in  subdivision  (c) of this section shall apply to
 sales and uses of non-highway diesel motor fuel for use  or  consumption
 either in the production for sale of tangible personal property by farm-
 ing  or in a commercial horse boarding operation, or in both but only if
 all of such fuel is consumed other than on the public highways  of  this
 state (except for the use of the public highways to reach adjacent farm-
 lands  or  adjacent lands used in a commercial horse boarding operation,
 or both).
   § 20. Subdivision (j) of section 1115 of the tax law,  as  amended  by
 section  41-a of part K of chapter 61 of the laws of 2011, is amended to
 read as follows:
   (j) The exemptions provided in this section shall not apply to the tax
 required to be prepaid pursuant to  the  provisions  of  section  eleven
 hundred  two of this article nor to the taxes imposed by sections eleven
 hundred five and eleven hundred ten of  this  article  with  respect  to
 receipts from sales and uses of motor fuel or diesel motor fuel[, except
 that the exemption provided in paragraph nine of subdivision (a) of this
 section  shall  apply  to the tax required to be prepaid pursuant to the
 provisions of section eleven hundred two of  this  article  and  to  the
 taxes  imposed by sections eleven hundred five and eleven hundred ten of
 this article with respect to sales  and  uses  of  kero-jet  fuel].  The
 exemption  provided  in  subdivision  (c) of this section shall apply to
 sales and uses of non-highway diesel motor fuel but only if all of  such
 fuel  is  consumed  other than on the public highways of this state. The
 exemption provided in subdivision (c) of this  section  shall  apply  to
 sales  and  uses of non-highway diesel motor fuel for use or consumption
 either in the production for sale of tangible personal property by farm-
 ing or in a commercial horse boarding operation, or in both but only  if
 all  of  such fuel is consumed other than on the public highways of this
 state (except for the use of the public highways to reach adjacent farm-
 lands or adjacent lands used in a commercial horse  boarding  operation,
 or both).
   §  21.  Subdivision  (s)  of  section 1115 of the tax law, as added by
 chapter 201 of the laws of 1995, is relettered subdivision (p).
   § 22. Subdivision (w) of section 1115 of the  tax  law,  as  added  by
 section  32  of  part Y of chapter 63 of the laws of 2000, is amended to
 read as follows:
   (w) Receipts from the sale of [gas or] electricity or [gas  or]  elec-
 tric service of whatever nature and consideration given or contracted to
 be  given for, or for the use of, [gas or] electricity or [gas or] elec-
 tric service of whatever nature purchased for use or consumption direct-
 ly and exclusively to provide [gas  or]  electric  service  of  whatever
 nature  consisting of operating [a gas pipeline or gas distribution line
 or] an electric transmission or  distribution  line  [and  ensuring  the
 necessary working pressure in an underground gas storage facility] shall
 be exempt from sales and compensating use taxes imposed by this article.
 Such exempt [gas or] electricity or [gas or] electric service of whatev-
 er  nature  shall  include,  but  shall not be limited to, such [gas or]
 electricity or [gas or] electric service  of  whatever  nature  used  or
 consumed directly and exclusively to (1) [ensure necessary working pres-
 sure  in  a  gas pipeline used to transport, transmit or distribute gas,
 S. 8309--A                         81

 (2) operate compressors used to transport, transmit  or  distribute  gas
 through  such  a  gas  pipeline  or  distribution line or used to ensure
 necessary working pressure in such a storage facility, (3) operate heat-
 ers  to  prevent gas in such a pipeline or distribution line from freez-
 ing, (4) operate equipment which removes impurities  and  moisture  from
 gas  in  such  a pipeline or distribution line, (5)] operate substations
 and equipment related to electric transmission  and  distribution  lines
 such   as  transformers,  capacitors,  meters,  switches,  communication
 devices and heating and cooling equipment,  and  [(6)]  (2)  ensure  the
 reliability  of  electricity or electric service transmitted or distrib-
 uted through such lines, for  example,  by  operating  reserve  capacity
 machinery and equipment.
   §  23.  Subdivision  (k)  of section 300 of the tax law, as amended by
 section 17 of part K of chapter 61 of the laws of 2011,  is  amended  to
 read as follows:
   (k)  "Commercial  gallonage"  means gallonage (1) which is non-highway
 diesel motor fuel or residual petroleum product, (2) [which is  included
 in  the  full  measure of the non-highway diesel motor fuel component or
 the residual petroleum  product  component  of  the  tax  imposed  under
 section  three  hundred  one-a of this article, (3)] which does not (and
 will not) qualify (A) [for the utility credit or reimbursement  provided
 for in section three hundred one-d of this article, (B)] as "manufactur-
 ing  gallonage",  as  such  term  is  defined in subdivision (m) of this
 section, [(C)] OR (B)  for  the  not-for-profit  organization  exemption
 provided  for  in subdivision (h) of section three hundred one-b of this
 article, [or (D) for the heating exemption provided for in paragraph two
 of subdivision (d) of section three hundred one-b of this article or the
 heating reimbursement provided for in paragraph two of  subdivision  (a)
 of  section  three  hundred  one-c of this article,] and [(4)] (3) which
 will not be used nor has been used in the fuel tank connecting with  the
 engine of a vessel. No gallonage shall qualify as "commercial gallonage"
 where  such  gallonage  is  eligible  for  the  [(i)  utility  credit or
 reimbursement under such section three hundred one-d  of  this  article,
 (ii)  "manufacturing exemption" under paragraph three of subdivision (f)
 of section three hundred one-a of this  article,  (iii)]  not-for-profit
 organization  exemption  under  subdivision (h) of section three hundred
 one-b of this article[, or (iv) heating exemption provided for in  para-
 graph  two  of  subdivision  (d)  of section three hundred one-b of this
 article or the heating reimbursement provided for in  paragraph  two  of
 subdivision  (a)  of  section  three hundred one-c of this article]. The
 commissioner shall require such documentary proof  to  substantiate  the
 classification  of product as "commercial gallonage" as the commissioner
 deems appropriate.
   § 24. Paragraph 1 of subdivision (f) of section 301-b of the tax  law,
 as amended by section 21 of part K of chapter 61 of the laws of 2011, is
 amended to read as follows:
   (1)  Residual petroleum product and non-highway diesel motor fuel sold
 to an electric corporation, [as described in subdivision (a) of  section
 three hundred one-d of this article,] AS DEFINED IN SUBDIVISION THIRTEEN
 OF  SECTION TWO OF THE PUBLIC SERVICE LAW, SUBJECT TO THE SUPERVISION OF
 THE DEPARTMENT OF PUBLIC SERVICE, which is registered with  the  depart-
 ment  as a petroleum business tax direct pay permittee, and used by such
 electric corporation to fuel generators for the purpose of manufacturing
 or producing electricity where such electric corporation provides a copy
 of a direct pay permit authorized and issued by the commissioner, to the
 petroleum business making such sale. If so registered, such  corporation
 S. 8309--A                         82
 
 shall be a taxpayer under this article and (i) such electric corporation
 shall  file a return monthly and pay the applicable tax under this arti-
 cle, after the application of allowable credits, on all  such  purchases
 directly  to  the  commissioner, (ii) such electric corporation shall be
 subject to all of the provisions of this article relating to the respon-
 sibilities and liabilities of taxpayers under this article with  respect
 to such residual petroleum product and non-highway diesel motor fuel.
   §  25. This act shall take effect immediately and shall apply to taxa-
 ble years commencing on or after the first of  January  next  succeeding
 the date on which it shall have become a law; provided, however, that:
   (a)  the  amendments  to  paragraphs  6, 7 and 8 of subdivision (a) of
 section 301-b made by section three of this act  shall  not  affect  the
 repeal of such paragraphs and shall be deemed repealed therewith;
   (b)  the  amendments  to the opening paragraph of section 301-c of the
 tax law made by section five of this act shall be subject to the expira-
 tion and reversion of such paragraph pursuant to section 19 of part  W-1
 of  chapter 109 of the laws of 2006, as amended, when upon such date the
 provisions of section six of this act shall take effect;
   (c) the amendments to subdivisions (k) and (l) of section 301-c of the
 tax law made by section eight of this act shall not affect the repeal of
 such subdivisions and shall be deemed repealed therewith; and
   (d) the amendments to subdivision (j) of section 1115 of the  tax  law
 made  by section nineteen of this act shall be subject to the expiration
 and reversion of such subdivision pursuant to section 19 of part W-1  of
 chapter  109  of  the  laws of 2006, as amended, when upon such date the
 provisions of section twenty of this act shall take effect.
 
                                  PART HH
 
   Section 1. Paragraph 1 of subsection (d) of section  606  of  the  tax
 law,  as  amended  by  section  1 of part Q of chapter 63 of the laws of
 2000, is amended to read as follows:
   (1) General. A taxpayer shall be allowed a credit as  provided  herein
 equal  to  (i)  the  applicable  percentage  of the earned income credit
 allowed under section thirty-two of the internal revenue  code  for  the
 same taxable year, (ii) reduced by the credit permitted under subsection
 (b) of this section.
   The  applicable percentage shall be (i) seven and one-half percent for
 taxable years  beginning  in  nineteen  hundred  ninety-four,  (ii)  ten
 percent  for  taxable  years  beginning in nineteen hundred ninety-five,
 (iii) twenty percent for taxable years beginning after nineteen  hundred
 ninety-five  and  before  two  thousand,  (iv)  twenty-two  and one-half
 percent for taxable years beginning in  two  thousand,  (v)  twenty-five
 percent  for  taxable  years beginning in two thousand one, (vi) twenty-
 seven and one-half percent for taxable years beginning in  two  thousand
 two,  and  (vii) thirty percent for taxable years beginning in two thou-
 sand three and thereafter, PROVIDED THAT FOR TAXABLE YEARS BEGINNING  IN
 TWO  THOUSAND TWENTY-FOUR AND THEREAFTER THE PERCENTAGE SHALL BE TWENTY-
 FIVE PERCENT FOR TAXPAYERS WITH QUALIFYING CHILDREN  AS  DEFINED  IN  26
 U.S.C.  §  152(C).  Provided,  however,  that if the reversion event, as
 defined in this paragraph, occurs, the applicable  percentage  shall  be
 twenty  percent  for  taxable years ending on or after the date on which
 the reversion event occurred. The reversion event  shall  be  deemed  to
 have  occurred  on  the  date on which federal action, including but not
 limited to, administrative, statutory or regulatory changes,  materially
 reduces  or eliminates New York state's allocation of the federal tempo-
 S. 8309--A                         83
 
 rary assistance for needy families block grant,  or  materially  reduces
 the ability of the state to spend federal temporary assistance for needy
 families  block  grant  funds  for  the earned income credit or to apply
 state  general  fund  spending  on  the  earned income credit toward the
 temporary assistance for  needy  families  block  grant  maintenance  of
 effort  requirement, and the commissioner of the office of temporary and
 disability assistance shall certify  the  date  of  such  event  to  the
 commissioner  of  taxation  and finance, the director of the division of
 the budget, the speaker of the assembly and the temporary  president  of
 the senate.
   § 2. Paragraph 1 of subsection (c-1) of section 606 of the tax law, as
 amended  by  section  1 of part HH of chapter 56 of the laws of 2023, is
 amended to read as follows:
   (1) [A] FOR TAXABLE YEARS BEGINNING PRIOR TO JANUARY FIRST, TWO  THOU-
 SAND  TWENTY-FOUR,  A  resident  taxpayer  shall  be allowed a credit as
 provided herein equal to the greater of one hundred  dollars  times  the
 number of qualifying children of the taxpayer or the applicable percent-
 age  of  the child tax credit allowed the taxpayer under section twenty-
 four of the internal revenue code for the same  taxable  year  for  each
 qualifying  child.  Provided,  however,  in the case of a taxpayer whose
 federal adjusted gross income exceeds the  applicable  threshold  amount
 set  forth  by section 24(b)(2) of the Internal Revenue Code, the credit
 shall only be equal to the applicable percentage of the child tax credit
 allowed the taxpayer under section 24 of the Internal Revenue  Code  for
 each qualifying child. For the purposes of this subsection, a qualifying
 child shall be a child who meets the definition of qualified child under
 section  24(c)  of  the internal revenue code. The applicable percentage
 shall be thirty-three percent. For  purposes  of  this  subsection,  any
 reference  to  section 24 of the Internal Revenue Code shall be a refer-
 ence to such section as it existed immediately prior to the enactment of
 Public Law 115-97.
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (c-2) to read as follows:
   (C-2)  NEW  YORK  STATE  WORKING  FAMILIES TAX CREDIT. (1) FOR TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR,  A
 RESIDENT  TAXPAYER  WITH  A NEW YORK STATE ADJUSTED GROSS INCOME OF LESS
 THAN SEVENTY-FIVE THOUSAND DOLLARS IN THE CASE OF AN INDIVIDUAL  WHO  IS
 NOT  MARRIED; ONE HUNDRED THIRTY THOUSAND DOLLARS IN THE CASE OF A JOINT
 RETURN; OR SEVENTY-FIVE THOUSAND DOLLARS IN THE CASE OF A MARRIED  INDI-
 VIDUAL  FILING A SEPARATE RETURN SHALL BE ALLOWED A CREDIT EQUAL TO FIVE
 HUNDRED FIFTY DOLLARS TIMES THE NUMBER OF QUALIFYING CHILDREN AS DEFINED
 IN 26 U.S.C. § 152 (C). THE AMOUNT OF THE  CREDIT  PER  CHILD  SHALL  BE
 REDUCED  BY  TWENTY  DOLLARS  FOR EACH ONE THOUSAND DOLLARS BY WHICH THE
 TAXPAYER'S NEW YORK STATE ADJUSTED  GROSS  INCOME  EXCEEDS  SEVENTY-FIVE
 THOUSAND  DOLLARS  IN  THE CASE OF AN INDIVIDUAL WHO IS NOT MARRIED; ONE
 HUNDRED THIRTY THOUSAND DOLLARS IN THE CASE OF A JOINT RETURN; OR SEVEN-
 TY-FIVE THOUSAND DOLLARS IN THE CASE OF A MARRIED  INDIVIDUAL  FILING  A
 SEPARATE RETURN.  SUCH RESIDENT TAXPAYER MUST PROVIDE THE SOCIAL SECURI-
 TY NUMBER OR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER FOR EACH QUALIFY-
 ING CHILD IN ORDER TO RECEIVE THE CREDIT DESCRIBED IN THIS SUBSECTION.
   (2)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
 S. 8309--A                         84
 
   (3) IN THE CASE OF A HUSBAND AND WIFE WHO FILE A JOINT FEDERAL RETURN,
 BUT WHO ARE REQUIRED TO DETERMINE THEIR NEW YORK TAXES  SEPARATELY,  THE
 CREDIT  ALLOWED  PURSUANT  TO THIS SUBSECTION MAY BE APPLIED AGAINST THE
 TAX IMPOSED OF EITHER OR DIVIDED BETWEEN THEM AS THEY MAY ELECT.
   (4) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THE REFUNDA-
 BLE  CREDIT  AND  ITS  PAYMENT AUTHORIZED UNDER THIS SUBSECTION SHALL BE
 TREATED IN THE SAME MANNER AS THE FEDERAL EARNED INCOME TAX  CREDIT  AND
 SHALL  NOT  BE  CONSIDERED  AS  ASSETS, INCOME, OR RESOURCES TO THE SAME
 EXTENT THE CREDIT AND ITS PAYMENT WOULD BE DISREGARDED  PURSUANT  TO  26
 U.S.C. § 6409 AND THE GENERAL WELFARE DOCTRINE FOR PURPOSES OF DETERMIN-
 ING  ELIGIBILITY  FOR BENEFITS OR ASSISTANCE, OR THE AMOUNT OR EXTENT OF
 THOSE BENEFITS OR ASSISTANCE, UNDER ANY STATE OR LOCAL PROGRAM,  INCLUD-
 ING  BENEFITS  ESTABLISHED  UNDER  SECTION  NINETY-FIVE  OF  THE  SOCIAL
 SERVICES LAW.
   § 4. This act shall take effect immediately.
 
                                  PART II
 
   Section 1. The opening paragraph of paragraph (a) of subdivision 1  of
 section 210 of the tax law, as amended by section 1 of subpart A of part
 I of chapter 59 of the laws of 2023, is amended to read as follows:
   For  taxable  years  beginning  before  January  first,  two  thousand
 sixteen, the amount prescribed by this paragraph shall  be  computed  at
 the  rate  of  seven  and  one-tenth  percent of the taxpayer's business
 income base. For taxable years beginning on or after January first,  two
 thousand  sixteen,  the amount prescribed by this paragraph shall be six
 and one-half percent of the taxpayer's business income base. For taxable
 years beginning on or after January first, two thousand  twenty-one  and
 before  January  first,  two thousand [twenty-seven] TWENTY-FOUR for any
 taxpayer with a business income base for the taxable year of  more  than
 five  million  dollars, the amount prescribed by this paragraph shall be
 seven and one-quarter percent of the taxpayer's  business  income  base.
 FOR  TAXABLE  YEARS  BEGINNING  ON  OR AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-FOUR AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN FOR  ANY
 TAXPAYER  WITH  A BUSINESS INCOME BASE FOR THE TAXABLE YEAR OF MORE THAN
 FIVE MILLION DOLLARS, THE AMOUNT PRESCRIBED BY THIS PARAGRAPH  SHALL  BE
 NINE  PERCENT  OF  THE  TAXPAYER'S  BUSINESS INCOME BASE. The taxpayer's
 business income base shall mean the portion of the  taxpayer's  business
 income  apportioned  within the state as hereinafter provided.  However,
 in the case of a small business taxpayer, as defined in paragraph (f) of
 this subdivision, the amount  prescribed  by  this  paragraph  shall  be
 computed pursuant to subparagraph (iv) of this paragraph and in the case
 of  a  manufacturer,  as defined in subparagraph (vi) of this paragraph,
 the amount prescribed by this paragraph shall be  computed  pursuant  to
 subparagraph  (vi)  of  this  paragraph, and, in the case of a qualified
 emerging technology company, as defined in subparagraph  (vii)  of  this
 paragraph,  the  amount  prescribed  by this paragraph shall be computed
 pursuant to subparagraph (vii) of this paragraph.
   § 2. This act shall take effect immediately.
 
                                  PART JJ
 
   Section 1. Paragraphs 2 and 4 of subsection (e-2) of  section  606  of
 the  tax  law,  as amended by section 1 of part III of chapter 59 of the
 laws of 2021, are amended to read as follows:
 S. 8309--A                         85
 
   (2) For tax years beginning on or after January  first,  two  thousand
 twenty-one  and before January first, two thousand [twenty-four] TWENTY-
 SEVEN, a qualified taxpayer shall be allowed a  credit  as  provided  in
 paragraph  three  of  this  subsection against the taxes imposed by this
 article. If the credit exceeds the tax for such year under this article,
 the  excess  shall  be  treated  as  an  overpayment,  to be credited or
 refunded, without interest.
   (4) [No] FOR TAX YEARS BEGINNING BEFORE JANUARY  FIRST,  TWO  THOUSAND
 TWENTY-FOUR,  NO  credit  shall  be allowed under this subsection if the
 amount determined pursuant to paragraph three is less than  two  hundred
 fifty dollars AND FOR TAX YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO
 THOUSAND TWENTY-FOUR AND BEFORE JANUARY FIRST, TWO THOUSAND TWENTY-SEVEN
 NO  CREDIT  SHALL  BE ALLOWED UNDER THIS SUBSECTION IF THE AMOUNT DETER-
 MINED PURSUANT TO PARAGRAPH THREE OF THIS SUBSECTION IS  LESS  THAN  ONE
 HUNDRED DOLLARS, provided further that if the amount determined pursuant
 to  paragraph  three  is  in  excess  of three hundred fifty dollars the
 taxpayer shall be allowed a credit of three hundred fifty dollars.
   § 2. This act shall take effect immediately.
   § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion, section or part of this act shall be  adjudged  by  any  court  of
 competent  jurisdiction  to  be invalid, such judgment shall not affect,
 impair, or invalidate the remainder thereof, but shall  be  confined  in
 its  operation  to the clause, sentence, paragraph, subdivision, section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the legislature that this act would  have  been  enacted  even  if  such
 invalid provisions had not been included herein.
   §  3.  This  act shall take effect immediately provided, however, that
 the applicable effective date of Parts A through JJ of this act shall be
 as specifically set forth in the last section of such Parts.