BILL NO    S06409C

SAME AS    SAME AS UNI. A09009-C

SPONSOR    BUDGET

COSPNSR    

MLTSPNSR   

Amd Various Laws, generally

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for
the 2016-2017 state fiscal year; amends the real property tax law and the tax law, in relation to
transitioning the school tax relief (STAR) exemption into a personal income tax credit (Part A);
intentionally omitted (Part B); intentionally omitted (Part C); amends the real property tax law, in relation
to allowing applications for exemptions to be filed after the taxable status date in certain cases (Part D);
amends the tax law and the administrative code of the city of New York, in relation to establishing a new
school tax reduction credit for residents of a city with a population over one million (Part E); amends the
real property tax law, in relation to authorizing the commissioner of taxation and finance to make direct
payments of STAR tax savings to property owners in certain cases (Part F); amends 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 thereof (Part G); amends the public housing law, in relation
to extending the credit against income tax for persons or entities investing in low-income housing (Part H);
amends the tax law, in relation to extending the hire a veteran credit for an additional two years (Part I);
amends the tax law, in relation to extending the empire state commercial production tax credit (Part J);
amends chapter 604 of the laws of 2011, amending the tax law relating to the credit for companies who provide
transportation to people with disabilities, in relation to extending the expiration of such provision; amends
the tax law, in relation to the application of a credit for companies who provide transportation to
individuals with disabilities (Part K); amends part I of chapter 58 of the laws of 2006, amending the tax law
relating to providing an enhanced earned income tax credit, in relation to making the enhanced earned income
tax credit permanent (Part L); amends 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 expiration thereof (Part M); amends the tax law, in relation to extending the clean
heating fuel credit for three years and updating the credit to reflect new minimum biodiesel fuel thresholds
(Part N); amends the economic development law and the tax law, in relation to extending the excelsior jobs
program for five years (Part O); amends the tax law and the administrative code of the city of New York, in
relation to making corrections to the corporate tax reform provisions (Part P); amends the tax law and the
administrative code of the city of New York, in relation to the time for filing reports (Part Q);
intentionally omitted (Part R); intentionally omitted (Part S); intentionally omitted (Part T); amends
chapter 109 of the laws of 2006 amending the tax law and other laws relating to providing exemptions,
reimbursements and credits from various taxes for certain alternative fuels, in relation to extending the
alternative fuels tax exemptions for five years (Part U); amends the tax law, in relation to exempting from
alcoholic beverage tax certain alcoholic beverages furnished at no charge by certain licensees to customers
or prospective customers at a tasting held in accordance with the alcoholic beverage control law, and to
expand the beer production credit to include wine, liquor and cider (Part V); intentionally omitted (Part W);
amends the tax law and the administrative code of the city of New York, in relation to allowing room
remarketers to purchase occupancies from hotel operators exempt from sales tax under certain circumstances
(Part X); amends the tax law, in relation to charitable contributions and charitable activities being
considered in determining domicile for estate tax purposes (Part Y); amends the state finance law, in
relation to creating the aviation purpose account and ensuring that the funds deposited in the aviation
purpose account are used for airport improvement projects; amends the tax law, in relation to providing for
the distribution of revenues under section 301-e of such law; exempts sales of fuel sold for use in
commercial aircraft and general aviation aircraft from the prepayment of sales tax imposed pursuant to the
authority of section 1102 of such law; excludes sales of fuel sold for use in commercial aircraft and general
aviation aircraft from the operation of sales and use taxes imposed pursuant to the authority of section 1210
of such law (Part Z); intentionally omitted (Part AA); amends the racing, pari-mutuel wagering and breeding
law, in relation to increasing racing regulatory fee (Part BB); amends the racing, pari-mutuel wagering and
breeding law, in relation to the timing of harness track reimbursements and other technical amendments (Part
CC); amends the tax law, in relation to the payment of vendors' fees (Part DD); amends the tax law, in
relation to vendor fees at vendor tracks (Part EE); amends 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;
amends chapter 281 of the laws of 1994 amending the racing, pari-mutuel wagering and breeding law and other
laws relating to simulcasting, in relation to the effectiveness thereof; amends 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, in relation to extending certain provision thereof; amends the racing,
pari-mutuel wagering and breeding law, in relation to extending certain provisions thereof (Part FF); amends
the tax law, in relation to capital awards to vendor tracks (Part GG); amends the state finance law, in
relation to allocations from the commercial gaming revenue fund; amends the tax law, in relation to
commissions payable to certain vendor racetracks (Part HH); amends the tax law, in relation to further
clarifying disclosure procedures regarding medical marihuana (Part II); amends the real property tax law, in
relation to STAR recoupment program (Part JJ); amends the tax law and the state finance law, in relation to
the fees associated with a certificate of registration and decal imposed by article 21 of the tax law for
certain vehicles operating on public highways in New York state (Part KK); amends the tax law, in relation to
making corrections to the corporate tax reform provisions (Part LL); amends the tax law, in relation to the
real property tax credit for manufacturers (Part MM); amends the tax law and the administrative code of the
city of new York, in relation to the value of leased real property (Part NN); amends the racing, pari-mutuel
wagering and breeding law, in relation to health insurance for jockeys (Part OO); amends the racing,
pari-mutuel wagering and breeding law, in relation to the New York Jockey Injury Compensation Fund, Inc.
(Part PP); amends the economic development law and the tax law, in relation to the economic transformation
and facility redevelopment program tax credit (Part QQ); amends the tax law, in relation to creating a farm
workforce retention credit (Part RR); amends the tax law and the racing, pari-mutuel wagering and breeding
law, in relation to authorization to operate video lottery terminals and capital awards at certain facilities
(Part SS); amends the tax law, in relation to providing a middle income tax cut under the personal income
tax; repeals subparagraph (B) of paragraph 1 of subsection (a), subparagraph (B) of paragraph 1 of subsection
(b) and subparagraph (B) of paragraph 1 of subsection (c) of section 601 of the tax law relating to the
imposition of tax; repeals subsection (d-2) of section 601 of the tax law relating to tax table benefit
recapture for tax years after two thousand seventeen (Part TT); amends the tax law, in relation to requiring
wholesalers of motor fuel to register and file returns (Part UU); amends the labor law, in relation to
enhancing the urban youth jobs program tax credit by increasing the sum of money allocated to programs four
and five (Part VV); amends the tax law, in relation to exempting commercial fuel cell electricity generating
systems and electricity provided by such sources from the sales tax imposed by article 28 of the tax law and
omitting such exemption from the taxes imposed pursuant to the authority of article 29 of the tax law, unless
a locality elects otherwise (Part WW).