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A40001 Summary:

BILL NOA40001
 
SAME ASNo Same As
 
SPONSORHeastie
 
COSPNSRMorelle
 
MLTSPNSR
 
Amd Various Laws, generally
 
Enacts into law major components of legislation relating to issues deemed necessary for the state; extends certain provisions of law relating to the imposition of sales and compensating use taxes (Part A); extends certain provisions of law relating to the imposition of hotel and motel taxes (Part B); extends provisions relating to mortgage recording taxes (Part C); extends provisions of law relating to additional real estate transfer taxes (Part D); relates to certain abatements of tax payments (Part E); postpones the expiration of certain tax rates and taxes in the city of New York (Part F); extends provisions of law relating to the reorganization of the New York city school construction authority, board of education and community boards, chancellor, community councils and community superintendents (Part G); relates to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); relates to operational expenses of certain gaming facilities located within Oneida county within 15 miles of a Native American class III gaming facility (Part I); relates to creating the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program; makes certain grants in aid adjustments and tax relief (Part J); relates to the use of state and municipal facilities program funds from the capital projects budget for the Lake Ontario-St. Lawrence Seaway flood relief recovery grant program (Part K); relates to the forest preserve health and safety land account and public utility improvements (Part L); and authorizes the renaming or designation of certain state parks, sites, highways and bridges in honor of Assemblyman Herman D. Farrell, Jr., Senator William J. Larkin, Jr., and Governor Mario M. Cuomo (Part M).
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A40001 Actions:

BILL NOA40001
 
06/28/2017referred to ways and means
06/28/2017reported referred to rules
06/28/2017reported
06/28/2017rules report cal.1
06/28/2017ordered to third reading rules cal.1
06/28/2017message of necessity - 3 day message
06/28/2017passed assembly
06/28/2017delivered to senate
06/29/2017ORDERED TO THIRD READING CAL.1
06/29/2017MESSAGE OF NECESSITY - 3 DAY MESSAGE
06/29/2017PASSED SENATE
06/29/2017RETURNED TO ASSEMBLY
06/29/2017delivered to governor
06/29/2017signed chap.61
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A40001 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A40001
 
SPONSOR: Rules (Heastie)
  TITLE OF BILL: An act to amend the tax law, in relation to the impo- sition of sales and compensating use taxes by the county of Albany (Subpart A); to amend the tax law, in relation to extending the expira- tion of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes (Subpart B); to amend the tax law, in relation to extending the authori- zation of the county of Broome to impose an additional one percent of sales and compensating use taxes (Subpart C); to amend the tax law, in relation to extending the expiration of provisions authorizing the coun- ty of Cattaraugus to impose an additional one percent of sales and compensating use tax (Subpart D); to amend the tax law, in relation to extending the authorization of the county of Cayuga to impose an addi- tional one percent of sales and compensating use taxes (Subpart E); to amend the tax law, in relation to authorizing Chautauqua county to impose an additional one percent rate of sales and compensating use taxes (Subpart F); to amend the tax law, in relation to extending the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes (Subpart G); to amend the tax law, in relation to extending the authority of Chenango county to impose additional taxes (Subpart H); to amend the tax law, in relation to extending the expiration of the authorization granted to the county of Clinton to impose an additional rate of sales and compensating use tax (Subpart I); to amend the tax law, in relation to sales and compen- sating use tax in Columbia county (Subpart J); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Cortland (Subpart K); to amend the tax law, in relation to extending the authorization of the county of Delaware to impose an additional one percent of sales and compensating use taxes (Subpart L); to amend the tax law, in relation to sales and compensating use tax in Dutchess county (Subpart M); to amend the tax law, in relation to the imposition of additional rates of sales and compensating use taxes by Erie county (Subpart N); to amend the tax law, in relation to extending the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes (Subpart O); to amend the tax law, in relation to extending the expiration of the authority granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes (Subpart P); to amend the tax law, in relation to the imposition of additional sales and compen- sating use tax in Fulton county (Subpart Q); to amend the tax law, in relation to extending the expiration of the authorization to the county of Genesee to impose an additional one percent of sales and compensating use taxes (Subpart R); to amend the tax law, in relation to extending the authorization for imposition of additional sales and compensating use taxes in Greene county (Subpart S); to amend the tax law, in relation to extending the authorization of the county of Hamilton to impose an additional one percent of sales and compensating use taxes (Subpart T); to amend the tax law, in relation to extending the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes (Subpart U); to amend the tax law, in relation to authorizing the county of Jefferson to impose additional sales tax (Subpart V); to amend the tax law, in relation to authorizing the county of Lewis to impose an additional one percent of sales and compensating use taxes (Subpart W); to amend the tax law, in relation to authorizing the county of Livingston to impose an additional one percent sales tax (Subpart X); to amend the tax law, in relation to extending the authorization of the county of Madison to impose an additional rate of sales and compensating use taxes (Subpart Y); to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Monroe (Subpart Z); to amend the tax law, in relation to the imposition of sales and compensating use taxes in Montgomery county (Subpart AA); to amend the tax law, in relation to extending the author- ity of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county (Subpart BB); to amend the tax law, in relation to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes (Subpart CC); to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates (Subpart DD); to amend the tax law, in relation to extending the authorization of the county of Onondaga to impose an additional rate of sales and compensat- ing use taxes (Subpart EE); to amend the tax law, in relation to extend- ing the authorization for Ontario county to impose additional rates of sales and compensating use taxes (Subpart FF); to amend the tax law, in relation to extending the authority of the county of Orange to impose an additional rate of sales and compensating use taxes (Subpart GG); to amend the tax law, in relation to extending the period during which the county of Orleans is authorized to impose additional rates of sales and compensating use taxes (Subpart HH); to amend the tax law, in relation to extending authorization for an additional one percent sales and compensating use tax in the county of Oswego (Subpart II); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Otsego (Subpart JJ); to amend the tax law, in relation to the imposition of sales and compensating use taxes in the county of Putnam (Subpart KK); to amend the tax law, in relation to extending the authorization of the county of Rensselaer to impose an additional one percent of sales and compensating use taxes (Subpart LL); to amend the tax law, in relation to authorizing the coun- ty of Rockland to impose an additional rate of sales and compensating use taxes (Subpart MM); to amend the tax law, in relation to extending the authority of St. Lawrence county to impose sales tax (Subpart NN); to amend the tax law, in relation to the imposition of sales and compen- sating use tax in Schenectady county (Subpart OO); to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Schoharie (Subpart PP); to amend the tax law, in relation to extending the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes (Subpart QQ); to amend the tax law, in relation to extending the expira- tion of the authorization to the county of Seneca to impose an addi- tional one percent sales and compensating use tax (Subpart RR); to amend the tax law, in relation to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes (Subpart SS); to amend the tax law, in relation to extending the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax (Subpart TT); to amend the tax law, in relation to extending authorization to impose certain taxes in the county of Sullivan (Subpart UU); to amend the tax law, in relation to extending the authorization of the county of Tioga to impose an addi- tional one percent of sales and compensating use taxes (Subpart VV); to amend the tax law, in relation to extending the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes (Subpart WW); to amend the tax law and chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, in relation to extending the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax (Subpart XX); to amend the tax law, in relation to extending the additional one percent sales tax for Wayne county (Subpart YY); to amend the tax law, in relation to extending the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax (Subpart ZZ); to amend the tax law, in relation to extending the authorization of the county of Yates to impose an additional one percent of sales and compen- sating use taxes (Subpart AAA); to amend the tax law, in relation to extending the authorization of the city of Oswego to impose an addi- tional tax rate of sales and compensation use taxes (Subpart BBB); to amend the tax law, in relation to authorizing the city of Yonkers to impose additional sales tax; and to amend chapter 67 of the laws of 2015, amending the tax law relating to authorizing the city of Yonkers to impose additional sales tax, in relation to extending provisions relating thereto (Subpart CCC); and and to amend the tax law, in relation to extending the authorization of the city of New Rochelle to impose an additional sales and compensating use tax (Subpart DDD)(Part A); to amend the tax law, in relation to extending the authority of the county of Nassau to impose hotel and motel taxes in Nassau county; and to amend chapter 179 of the laws of 2000, amending the tax law, relating to hotel and motel taxes in Nassau county and a surcharge on tickets to places of entertainment in such county, in relation to extending certain provisions thereof (Subpart A); to amend chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua county, in relation to extending the expiration of such provisions (Subpart B); and to amend the tax law, in relation to extend- ing the expiration of the authority granted to the county of Suffolk to impose hotel and motel taxes (Subpart C) (Part B); to amend chapter 333 of the laws of 2006 amending the tax law relating to authorizing the county of Schoharie to impose a county recording tax on obligation secured by a mortgage on real property, in relation to extending the effectiveness thereof (Subpart A); to amend chapter 326 of the laws of 2006, amending the tax law relating to authorizing the county of Hamil- ton to impose a county recording tax on obligations secured by mortgages on real property, in relation to extending the expiration thereof (Subpart B); to amend chapter 489 of the laws of 2004, amending the tax law relating to the mortgage recording tax in the county of Fulton, in relation to the effectiveness of such chapter (Subpart C); to amend the tax law, in relation to extending the expiration of the mortgage record- ing tax imposed by the city of Yonkers (Subpart D); to amend chapter 443 of the laws of 2007 amending the tax law relating to authorizing the county of Cortland to impose an additional mortgage recording tax, in relation to extending the effectiveness of such provisions (Subpart E); to amend chapter 579 of the laws of 2004, amending the tax law relating to authorizing the county of Genesee to impose a county recording tax on certain mortgage obligation, in relation to extending the provisions of such chapter (Subpart F); to amend chapter 366 of the laws of 2005 amending the tax law relating to the mortgage recording tax in the coun- ty of Yates, in relation to extending the provisions of such chapter (Subpart G); and to amend chapter 365 of the laws of 2005, amending the tax law relating to the mortgage recording tax in the county of Steuben, in relation to extending the provisions of such chapter (Subpart H)(Part C); to amend chapter 556 of the laws of 2007 amending the tax law relat- ing to the imposition of an additional real estate transfer tax within the county of Columbia, in relation to the effectiveness thereof (Part D); to amend the tax law and part C of chapter 2 of the laws of 2005 amending the tax law relating to exemptions from sales and use taxes, in relation to extending certain provisions thereof; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to relocation and employment assistance credits; to amend the general city law and the administrative code of the city of New York, in relation to extending certain provisions relating to specially eligible premises and special rebates; to amend the administrative code of the city of New York, in relation to extending certain provisions relating to exemptions and deductions from base rent; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements; to amend the real property tax law, in relation to extending certain provisions relating to eligibility periods and requirements, benefit periods and applications for abatements; to amend the administrative code of the city of New York, in relation to extend- ing certain provisions relating to a special reduction in determining the taxable base rent; and to amend the real property tax law and the administrative code of the city of New York, in relation to extending certain provisions relating to applications for abatement of tax payments (Part E); to amend the tax law, the administrative code of the city of New York, chapter 877 of the laws of 1975, chapter 884 of the laws of 1975 and chapter 882 of the laws of 1977, relating to the impo- sition of certain taxes in the city of New York, in relation to postpon- ing the expiration of certain tax rates and taxes in the city of New York (Part F); and to amend chapter 91 of the laws of 2002 amending the education law and other laws relating to the reorganization of the New York city school construction authority, board of education and communi- ty boards, in relation to the effectiveness thereof; and to amend chap- ter 345 of the laws of 2009, amending the education law and other laws relating to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effective- ness thereof (Part G); and to amend the general municipal law, in relation to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); to amend the tax law, in relation to operational expenses of certain gaming facilities; and providing for the repeal of such provisions upon the expiration thereof (Part I); to amend a chapter of the laws of 2017 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter- national Joint Commission Plan 2014 mitigation grant program, as proposed in legislative bill numbers S. 6783 and A. 8013-A, in relation to renaming such program; and to amend the tax law, in relation to exempting certain distributions from eligible retirement plans for income tax purposes (Part J); to amend chapter 54 of the laws of 2017, enacting the capital projects budget, in relation to the use of state and municipal facilities program funds for the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program (Part K); to amend the environmental conservation law and the state finance law, in relation to the forest preserve health and safety land account and public utility improvements (Part L); and to amend the parks, recreation and historic preservation law, in relation to renaming Riverbank state park; to authorize the renaming of the National Purple Heart Hall of Honor; to authorize the renaming of, in whole or in part, the New Windsor Canton- ment state historic site; to amend the highway law, in relation to designating certain portions of the state highway system as the "Senator William J. Larkin, Jr. Highway"; and to amend the public authorities law, environmental conservation law and the highway law, in relation to naming the Governor Mario M. Cuomo Bridge (Part M)   SUMMARY: This bill would: *Extends for three years the additional sales tax component for counties and cities; extends for three years various local occupancy, mortgage recording, and real estate transfer taxes; extends for three years busi- ness tax incentives for New York City and areas in Lower Manhattan; extends for three years New York City's personal income, business and various sales tax rates. *Extend mayoral control of the New York City School District for two years, until June 30, 2019. *Amend the General Municipal Law to allow certain uniformed members of public retirement systems who are subject to the provisions of Article 14 of the Retirement and Social Security Law to be eligible to file for an accidental disability benefit regardless of whether he or she is eligible for a normal service retirement benefit. The bill would also allow retirees who are receiving an accidental disability pension to continue to do so despite being disapproved from receiving a federal social security disability pension. *Modify the distribution of funds for Vernon Downs racetrack to allow for future financial stability. *Make various changes to the Lake Ontario-St. Lawrence Seaway Flood Relief and Recovery Grant Program, as proposes in Legislative Bills S.6783 and A.8013-A. Specifically, the bill would modify grant award amounts, eligibility criteria, and administering State Agencies and Authorities. The bill would also modify the process for interagency collaborations to more closely reflect the process currently prescribed in the Executive Law. *Increase the appropriation in the State and Municipal Facilities Program by $13.5 million and make technical changes to the State and Municipal Facilities Program to allow a portion of the funds appropri- ated to be utilized for the Lake Ontario-St. Lawrence Seaway Flood Relief and Recovery Grant Program and to provide up to $10 million muni- cipalities in Monroe, Chautauqua, Cattaraugus, and Allegany Counties that sustained damage caused by severe storms and flooding. *Establish not more than 250 acres of land to be added to the Health and Safety Land Account and authorize municipalities in the Adirondacks and the Catskills, when necessary for public health or safety, to access the land account for road improvements and water well projects. This bill creates an application process for projects seeking to utilize the Health and Safety Land Account, which is subject to an amendment to the State Constitution. *Rename the Riverbank state park to Assemblyman Herman D. Farrell, Jr. state park; rename the National Purple Heart Hall to Senator William J. Larkin, Jr. National Purple Hart Hall; rename a portion of the state route 300 to Senator William J. Larkin, Jr. Highway; and rename the Governor Malcolm Wilson Tappan Zee bridge to the Governor Mario M. Cuomo bridge.   JUSTIFICATION: The bill is necessary to provide for fiscal and policy continuity across local governments through the extension of sales and other local tax provisions that will ensure needed revenue for local governments that will allow for the provision of vital services. The bill extends vital business tax incentives for New York City as well as tax rates that ensure the city of New York's fiscal health. This bill provides contin- ued stability and accountability for the New York City School District; provides accidental disability benefits to qualifying members of the New York City Police Pension Fund, the New York Fire Department Pension Fund, and the New York City Employees' Retirement System who would otherwise be ineligible to receive these benefits solely because the member in question is eligible for a normal service retirement benefit, and thereby ineligible to enroll in the accidental disability benefit; and many other actions to assist local and state governments.   FISCAL IMPACT: The bill will preserve approximately $1.9 billion of revenue per year for counties and cities across the state. It will also preserve approxi- mately $7.9 billion in revenues for New York City on a full fiscal-year basis, while it will also allow for a total of approximately $147 million in business tax incentives for New York City. The bill will increase pension costs to the State and to participating employers in the New York State Local Police and Fire Retirement System that would be negligible. Pension costs to the City of New York would be $8.9 million in 2018. This bill would Increase an appropriation by $13.5 million; the purchase of certain lands by the state; and minimal cost for name change of certain State properties.   EFFECTIVE DATE: This bill would take effect immediately.
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A40001 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                            1
 
                                  Extraordinary Session
 
                   IN ASSEMBLY
 
                                      June 28, 2017
                                       ___________
 
        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Heastie) --
          (at request of the Governor) -- read once and referred to the  Commit-
          tee on Ways and Means
 
        AN  ACT to amend the tax law, in relation to the imposition of sales and
          compensating use taxes by the county of Albany (Subpart A);  to  amend
          the tax law, in relation to extending the expiration of the provisions
          authorizing  the  county  of  Allegany to impose an additional one and
          one-half percent sales and compensating  use  taxes  (Subpart  B);  to
          amend  the  tax law, in relation to extending the authorization of the
          county of Broome to impose an additional  one  percent  of  sales  and
          compensating  use taxes (Subpart C); to amend the tax law, in relation
          to extending the expiration of provisions authorizing  the  county  of
          Cattaraugus  to  impose an additional one percent of sales and compen-
          sating use tax (Subpart D); to amend  the  tax  law,  in  relation  to
          extending the authorization of the county of Cayuga to impose an addi-
          tional one percent of sales and compensating use taxes (Subpart E); to
          amend  the  tax  law,  in relation to authorizing Chautauqua county to
          impose an additional one percent rate of sales  and  compensating  use
          taxes  (Subpart F); to amend the tax law, in relation to extending the
          authorization of the county of Chemung to  impose  an  additional  one
          percent  of sales and compensating use taxes (Subpart G); to amend the
          tax law, in relation to extending the authority of Chenango county  to
          impose additional taxes (Subpart H); to amend the tax law, in relation
          to extending the expiration of the authorization granted to the county
          of  Clinton to impose an additional rate of sales and compensating use
          tax (Subpart I); to amend the  tax  law,  in  relation  to  sales  and
          compensating  use tax in Columbia county (Subpart J); to amend the tax
          law, in relation to extending  the  authorization  for  imposition  of
          additional  sales  tax in the county of Cortland (Subpart K); to amend
          the tax law, in relation to extending the authorization of the  county
          of  Delaware  to impose an additional one percent of sales and compen-
          sating use taxes (Subpart L); to amend the tax  law,  in  relation  to
          sales  and  compensating  use  tax  in Dutchess county (Subpart M); to
          amend the tax law, in relation to the imposition of  additional  rates
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD12029-06-7

        A. 1                                2
 
          of  sales  and  compensating  use taxes by Erie county (Subpart N); to
          amend the tax law, in relation to extending the authorization  granted
          to  the  county  of Essex to impose an additional one percent of sales
          and  compensating  use  taxes  (Subpart  O);  to amend the tax law, in
          relation to extending the expiration of the authority granted  to  the
          county  of  Franklin  to impose an additional one percent of sales and
          compensating use taxes (Subpart P); to amend the tax law, in  relation
          to  the  imposition  of  additional  sales and compensating use tax in
          Fulton county (Subpart Q); to  amend  the  tax  law,  in  relation  to
          extending the expiration of the authorization to the county of Genesee
          to  impose  an  additional  one  percent of sales and compensating use
          taxes (Subpart R); to amend the tax law, in relation to extending  the
          authorization  for imposition of additional sales and compensating use
          taxes in Greene county (Subpart S); to amend the tax law, in  relation
          to  extending the authorization of the county of Hamilton to impose an
          additional one percent of sales and compensating  use  taxes  (Subpart
          T);  to  amend the tax law, in relation to extending the period during
          which the county of Herkimer is authorized to impose additional  sales
          and  compensating  use  taxes  (Subpart  U);  to amend the tax law, in
          relation to authorizing the county of Jefferson to  impose  additional
          sales  tax (Subpart V); to amend the tax law, in relation to authoriz-
          ing the county of Lewis to impose an additional one percent  of  sales
          and  compensating  use  taxes  (Subpart  W);  to amend the tax law, in
          relation to authorizing the county of Livingston to  impose  an  addi-
          tional  one  percent  sales  tax (Subpart X); to amend the tax law, in
          relation to extending the authorization of the county  of  Madison  to
          impose an additional rate of sales and compensating use taxes (Subpart
          Y);  to  amend the tax law, in relation to the imposition of sales and
          compensating use taxes by the county of Monroe (Subpart Z);  to  amend
          the  tax  law, in relation to the imposition of sales and compensating
          use taxes in Montgomery county (Subpart AA); to amend the tax law,  in
          relation  to extending the authority of the county of Nassau to impose
          additional sales and  compensating  use  taxes,  and  extending  local
          government assistance programs in Nassau county (Subpart BB); to amend
          the  tax law, in relation to continuing to authorize Niagara county to
          impose an additional rate of sales and compensating use taxes (Subpart
          CC); to amend the tax law, in relation to authorizing Oneida county to
          impose additional rates  of  sales  and  compensating  use  taxes  and
          providing  for  allocation  and  distribution  of  a  portion  of  net
          collections from such additional rates (Subpart DD); to amend the  tax
          law, in relation to extending the authorization of the county of Onon-
          daga  to impose an additional rate of sales and compensating use taxes
          (Subpart EE); to amend the tax  law,  in  relation  to  extending  the
          authorization  for  Ontario county to impose additional rates of sales
          and compensating use taxes (Subpart FF); to  amend  the  tax  law,  in
          relation  to extending the authority of the county of Orange to impose
          an additional rate of sales and compensating use taxes  (Subpart  GG);
          to amend the tax law, in relation to extending the period during which
          the  county  of  Orleans  is  authorized to impose additional rates of
          sales and compensating use taxes (Subpart HH); to amend the  tax  law,
          in  relation  to extending authorization for an additional one percent
          sales and compensating use tax in the county of Oswego  (Subpart  II);
          to  amend  the tax law, in relation to extending the authorization for
          imposition of additional sales tax in the county  of  Otsego  (Subpart
          JJ);  to amend the tax law, in relation to the imposition of sales and
          compensating use taxes in the county of Putnam (Subpart KK); to  amend

        A. 1                                3
 
          the  tax law, in relation to extending the authorization of the county
          of Rensselaer to impose an additional one percent of sales and compen-
          sating use taxes (Subpart LL); to amend the tax law,  in  relation  to
          authorizing  the  county  of  Rockland to impose an additional rate of
          sales and compensating use taxes (Subpart MM); to amend the  tax  law,
          in  relation  to  extending  the authority of St.   Lawrence county to
          impose sales tax (Subpart NN); to amend the tax law,  in  relation  to
          the imposition of sales and compensating use tax in Schenectady county
          (Subpart  OO);  to  amend  the  tax  law, in relation to extending the
          authorization for imposition of additional sales tax in the county  of
          Schoharie (Subpart PP); to amend the tax law, in relation to extending
          the  authorization  of  the county of Schuyler to impose an additional
          one percent of sales and compensating use taxes (Subpart QQ); to amend
          the tax law, in relation to extending the expiration of  the  authori-
          zation  to  the  county  of Seneca to impose an additional one percent
          sales and compensating use tax (Subpart RR); to amend the tax law,  in
          relation  to  extending  the authorization of the county of Steuben to
          impose an additional one percent of sales and compensating  use  taxes
          (Subpart  SS);  to  amend  the  tax  law, in relation to extending the
          authority of the county of Suffolk to impose an additional one percent
          of sales and compensating use tax (Subpart TT); to amend the tax  law,
          in  relation to extending authorization to impose certain taxes in the
          county of Sullivan (Subpart UU); to amend the tax law, in relation  to
          extending  the authorization of the county of Tioga to impose an addi-
          tional one percent of sales and compensating use taxes  (Subpart  VV);
          to  amend  the  tax law, in relation to extending the authorization of
          the county of Tompkins to impose an additional one  percent  of  sales
          and  compensating  use  taxes  (Subpart  WW); to amend the tax law and
          chapter 200 of the laws of 2002  amending  the  tax  law  relating  to
          certain  tax  rates  imposed  by  the county of Ulster, in relation to
          extending the authority of the county of Ulster  to  impose  an  addi-
          tional 1 percent sales and compensating use tax (Subpart XX); to amend
          the tax law, in relation to extending the additional one percent sales
          tax  for  Wayne county (Subpart YY); to amend the tax law, in relation
          to extending the expiration of the  authorization  to  the  county  of
          Wyoming to impose an additional one percent sales and compensating use
          tax  (Subpart  ZZ); to amend the tax law, in relation to extending the
          authorization of the county of  Yates  to  impose  an  additional  one
          percent  of  sales  and compensating use taxes (Subpart AAA); to amend
          the tax law, in relation to extending the authorization of the city of
          Oswego to impose an additional tax rate of sales and compensation  use
          taxes  (Subpart BBB); to amend the tax law, in relation to authorizing
          the city of Yonkers to impose additional sales tax; and to amend chap-
          ter 67 of the laws of 2015, amending the tax law relating to authoriz-
          ing the city of Yonkers to impose additional sales tax, in relation to
          extending provisions relating thereto (Subpart CCC); and and to  amend
          the tax law, in relation to extending the authorization of the city of
          New  Rochelle  to  impose an additional sales and compensating use tax
          (Subpart DDD)(Part A); to amend the tax law, in relation to  extending
          the  authority of the county of Nassau to impose hotel and motel taxes
          in Nassau county; and to amend chapter 179 of the laws of 2000, amend-
          ing the tax law, relating to hotel and motel taxes  in  Nassau  county
          and  a surcharge on tickets to places of entertainment in such county,
          in relation to extending certain provisions thereof  (Subpart  A);  to
          amend  chapter  405 of the laws of 2007, amending the tax law relating
          to increasing hotel/motel taxes in Chautauqua county, in  relation  to

        A. 1                                4
 
          extending  the expiration of such provisions (Subpart B); and to amend
          the tax law, in relation to extending the expiration of the  authority
          granted  to  the  county  of  Suffolk  to impose hotel and motel taxes
          (Subpart  C) (Part B); to amend chapter 333 of the laws of 2006 amend-
          ing the tax law relating to authorizing the  county  of  Schoharie  to
          impose  a  county recording tax on obligation secured by a mortgage on
          real property, in relation  to  extending  the  effectiveness  thereof
          (Subpart  A);  to  amend chapter 326 of the laws of 2006, amending the
          tax law relating to authorizing the county of  Hamilton  to  impose  a
          county recording tax on obligations secured by mortgages on real prop-
          erty,  in relation to extending the expiration thereof (Subpart B); to
          amend chapter 489 of the laws of 2004, amending the tax  law  relating
          to  the mortgage recording tax in the county of Fulton, in relation to
          the effectiveness of such chapter (Subpart C); to amend the  tax  law,
          in  relation to extending the expiration of the mortgage recording tax
          imposed by the city of Yonkers (Subpart D); to amend  chapter  443  of
          the  laws  of  2007  amending  the tax law relating to authorizing the
          county of Cortland to impose an additional mortgage recording tax,  in
          relation  to  extending  the effectiveness of such provisions (Subpart
          E); to amend chapter 579 of the laws of 2004,  amending  the  tax  law
          relating  to  authorizing  the  county  of  Genesee to impose a county
          recording tax on certain mortgage obligation, in relation to extending
          the provisions of such chapter (Subpart F); to amend  chapter  366  of
          the laws of 2005 amending the tax law relating to the mortgage record-
          ing  tax  in  the  county  of  Yates,  in  relation  to  extending the
          provisions of such chapter (Subpart G); and to amend  chapter  365  of
          the  laws  of  2005,  amending  the  tax  law relating to the mortgage
          recording tax in the county of Steuben, in relation to  extending  the
          provisions  of  such chapter (Subpart H)(Part C); to amend chapter 556
          of the laws of 2007 amending the tax law relating to the imposition of
          an additional real estate transfer tax within the county of  Columbia,
          in  relation  to  the effectiveness thereof (Part D); to amend the tax
          law and part C of chapter 2 of the laws of 2005 amending the  tax  law
          relating  to  exemptions  from  sales  and  use  taxes, in relation to
          extending certain provisions thereof; to amend the  general  city  law
          and  the  administrative  code of the city of New York, in relation to
          extending certain provisions relating  to  relocation  and  employment
          assistance  credits; to amend the general city law and the administra-
          tive code of the city of New York, in relation  to  extending  certain
          provisions   relating  to  specially  eligible  premises  and  special
          rebates; to amend the administrative code of the city of New York,  in
          relation  to  extending  certain provisions relating to exemptions and
          deductions from base rent; to amend the  real  property  tax  law,  in
          relation to extending certain provisions relating to eligibility peri-
          ods  and requirements; to amend the real property tax law, in relation
          to extending certain provisions relating to  eligibility  periods  and
          requirements,  benefit  periods  and  applications  for abatements; to
          amend the administrative code of the city of New York, in relation  to
          extending certain provisions relating to a special reduction in deter-
          mining  the  taxable base rent; and to amend the real property tax law
          and the administrative code of the city of New York,  in  relation  to
          extending certain provisions relating to applications for abatement of
          tax  payments  (Part E); to amend the tax law, the administrative code
          of the city of New York, chapter 877 of the laws of 1975, chapter  884
          of  the  laws of 1975 and chapter 882 of the laws of 1977, relating to
          the imposition of certain taxes in the city of New York,  in  relation

        A. 1                                5

          to  postponing  the  expiration  of certain tax rates and taxes in the
          city of New York (Part F); and to amend chapter 91 of the laws of 2002
          amending the education law and other laws relating to the  reorganiza-
          tion  of  the  New  York  city school construction authority, board of
          education and community boards, in relation to the effectiveness ther-
          eof; and to amend chapter 345 of the laws of 2009, amending the educa-
          tion law and other laws relating to the New York city board of  educa-
          tion,  chancellor,  community councils, and community superintendents,
          in relation to the effectiveness thereof (Part G); and  to  amend  the
          general  municipal law, in relation to provisions affecting accidental
          disability benefits for police/fire members, New York  city  uniformed
          correction/sanitation  revised  plan  members and investigator revised
          plan members (Part H); to amend the tax law,  in  relation  to  opera-
          tional  expenses  of  certain gaming facilities; and providing for the
          repeal of such provisions upon the expiration  thereof  (Part  I);  to
          amend  a  chapter  of  the  laws of 2017 creating the Lake Ontario-St.
          Lawrence Seaway flood recovery and International Joint Commission Plan
          2014 mitigation grant program, as proposed in legislative bill numbers
          S. 6783 and A. 8013-A, in relation to renaming such  program;  and  to
          amend the tax law, in relation to exempting certain distributions from
          eligible  retirement  plans for income tax purposes (Part J); to amend
          chapter 54 of the laws of 2017, enacting the capital projects  budget,
          in relation to the use of state and municipal facilities program funds
          for  the  Lake  Ontario-St.  Lawrence Seaway flood relief and recovery
          grant program (Part K); to amend the  environmental  conservation  law
          and  the  state finance law, in relation to the forest preserve health
          and safety land account and public utility improvements (Part L);  and
          to  amend  the  parks,  recreation  and  historic preservation law, in
          relation to renaming Riverbank state park; to authorize  the  renaming
          of  the National Purple Heart Hall of Honor; to authorize the renaming
          of, in whole or in part, the New  Windsor  Cantonment  state  historic
          site;  to  amend  the  highway law, in relation to designating certain
          portions of the state  highway  system  as  the  "Senator  William  J.
          Larkin,  Jr.  Highway"; and to amend the public authorities law, envi-
          ronmental conservation law and the highway law, in relation to  naming
          the Governor Mario M. Cuomo Bridge (Part M)

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. This act enacts into law major  components  of  legislation
     2  relating  to  issues  deemed necessary for the state.  Each component is
     3  wholly contained within a Part identified as  Parts  A  through  M.  The
     4  effective  date for each particular provision contained within such Part
     5  is set forth in the last section of such  Part.  Any  provision  in  any
     6  section  contained  within  a  Part, including the effective date of the
     7  Part, which makes reference to a section "of this  act",  when  used  in
     8  connection  with  that particular component, shall be deemed to mean and
     9  refer to the corresponding section of the Part in  which  it  is  found.
    10  Section  three of this act sets forth the general effective date of this
    11  act.

    12                                   PART A

        A. 1                                6
 
     1    Section 1. This part enacts into law  legislation  providing  for  the
     2  imposition of sales and compensating use taxes by certain counties. Each
     3  component  is wholly contained within a Subpart identified as Subparts A
     4  through DDD. The effective date for each particular provision  contained
     5  within  a  Subpart is set forth in the last section of such Subpart. Any
     6  provision of any section  contained  within  a  Subpart,  including  the
     7  effective  date  of  the Subpart, which makes reference to a section "of
     8  this act", when used in connection with that particular component, shall
     9  be deemed to mean and refer to the corresponding section of the  subpart
    10  in  which it is found. Section three of this part sets forth the general
    11  effective date of this part.

    12                                  SUBPART A
 
    13    Section 1.  Clause 10 of subparagraph (i) of the opening paragraph  of
    14  section  1210  of  the tax law, as amended by chapter 302 of the laws of
    15  2015, is amended to read as follows:
    16    (10) the county of Albany is hereby further authorized  and  empowered
    17  to  adopt  and amend local laws, ordinances or resolutions imposing such
    18  taxes at a rate which is one percent additional  to  the  three  percent
    19  rate  authorized  above in this paragraph for such county for the period
    20  beginning September first, nineteen hundred ninety-two and ending Novem-
    21  ber thirtieth, two thousand [seventeen] twenty;
    22    § 2. Notwithstanding any inconsistent provision of law, if the  county
    23  of  Albany  imposes the additional one percent rate of sales and compen-
    24  sating use taxes authorized by section one of this act for  any  portion
    25  of  the  period  during which the county is so authorized to impose such
    26  additional one percent rate of such taxes, then such  county  of  Albany
    27  shall  allocate  and  distribute quarterly to the cities and the area in
    28  the county outside the cities the same  proportion  of  net  collections
    29  attributable  to  such additional one percent rate of such taxes as such
    30  county is allocating and distributing the net collections from the coun-
    31  ty's three percent rate of such taxes as of the date this act shall have
    32  become a law, and such portion of net collections attributable  to  such
    33  additional  one  percent  rate  of  such  taxes  shall  be allocated and
    34  distributed to the towns and villages in such county in the same  manner
    35  as  the net collections attributable to such county's three percent rate
    36  of such taxes are allocated and distributed to such towns  and  villages
    37  as  of  the date this act shall have become a law. In the event that any
    38  city in the county of Albany exercises its prior  right  to  impose  tax
    39  pursuant to section 1224 of the tax law, then the county of Albany shall
    40  not be required to allocate and distribute net collections in accordance
    41  with  the previous sentence for any period of time during which any such
    42  city tax is in effect.
    43    § 3. This act shall take effect immediately.
 
    44                                  SUBPART B
 
    45    Section 1. Clause 8 of subparagraph (i) of the  opening  paragraph  of
    46  section  1210  of  the tax law, as amended by chapter 174 of the laws of
    47  2015, is amended to read as follows:
    48    (8) the county of Allegany is hereby further authorized and  empowered
    49  to  adopt  and amend local laws, ordinances or resolutions imposing such
    50  taxes at a rate which is:  (i)  one  percent  additional  to  the  three
    51  percent  rate authorized above in this paragraph for such county for the
    52  period beginning December first, nineteen hundred eighty-six and  ending

        A. 1                                7
 
     1  November thirtieth, two thousand four; and (ii) one and one-half percent
     2  additional  to the three percent rate authorized above in this paragraph
     3  for such county for the period beginning December  first,  two  thousand
     4  four and ending November thirtieth, two thousand [seventeen] twenty;
     5    § 2. This act shall take effect immediately.
 
     6                                  SUBPART C
 
     7    Section  1.  Clause 18 of subparagraph (i) of the opening paragraph of
     8  section 1210 of the tax law, as amended by chapter 114 of  the  laws  of
     9  2015, is amended to read as follows:
    10    (18)  the  county of Broome is hereby further authorized and empowered
    11  to adopt and amend local laws, ordinances or resolutions  imposing  such
    12  taxes  at  a  rate  which is one percent additional to the three percent
    13  rate authorized above in this paragraph for such county for  the  period
    14  beginning March first, nineteen hundred ninety-four, and ending November
    15  thirtieth, two thousand [seventeen] twenty;
    16    § 2. This act shall take effect immediately.
 
    17                                  SUBPART D
 
    18    Section  1.  Clause  5 of subparagraph (i) of the opening paragraph of
    19  section 1210 of the tax law, as amended by chapter 173 of  the  laws  of
    20  2015, is amended to read as follows:
    21    (5)  the  county  of  Cattaraugus  is  hereby  further  authorized and
    22  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
    23  imposing  such  taxes  at  a rate which is one percent additional to the
    24  three percent rate authorized above in this paragraph  for  such  county
    25  for  the  period  beginning March first, nineteen hundred eighty-six and
    26  ending November thirtieth, two thousand [seventeen] twenty;
    27    § 2. This act shall take effect immediately.
 
    28                                  SUBPART E
 
    29    Section 1. Clause 9 of subparagraph (i) of the  opening  paragraph  of
    30  section  1210  of  the tax law, as amended by chapter 197 of the laws of
    31  2015, is amended to read as follows:
    32    (9) the county of Cayuga is hereby further authorized and empowered to
    33  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
    34  taxes  at  a  rate  which is one percent additional to the three percent
    35  rate authorized above in this paragraph for such county for  the  period
    36  beginning September first, nineteen hundred ninety-two and ending Novem-
    37  ber thirtieth, two thousand [seventeen] twenty;
    38    § 2. This act shall take effect immediately.
 
    39                                  SUBPART F
 
    40    Section  1.  Clause 38 of subparagraph (i) of the opening paragraph of
    41  section 1210 of the tax law, as amended by chapter 332 of  the  laws  of
    42  2015, is amended to read as follows:
    43    (38)  the  county  of  Chautauqua  is  hereby  further  authorized and
    44  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
    45  imposing  such  taxes at a rate that is: (i) one and one-quarter percent
    46  additional to the three percent rate authorized above in this  paragraph
    47  for  such county for the period beginning March first, two thousand five
    48  and ending August thirty-first, two thousand six; (ii) one percent addi-

        A. 1                                8

     1  tional to the three percent rate authorized above in this paragraph  for
     2  such  county  for the period beginning September first, two thousand six
     3  and ending November thirtieth, two thousand seven; (iii)  three-quarters
     4  of  one percent additional to the three percent rate authorized above in
     5  this paragraph for such county for the period beginning December  first,
     6  two thousand seven and ending November thirtieth, two thousand ten; (iv)
     7  one-half  of one percent additional to the three percent rate authorized
     8  above in this paragraph for such county for the period beginning  Decem-
     9  ber  first, two thousand ten and ending November thirtieth, two thousand
    10  fifteen; and (v) one  percent  additional  to  the  three  percent  rate
    11  authorized above in this clause for such county for the period beginning
    12  December  first, two thousand fifteen and ending November thirtieth, two
    13  thousand [seventeen] twenty;
    14    § 2. Section 1262-o of the tax law, as amended by section 7 of chapter
    15  332 of the laws of 2015, is amended to read as follows:
    16    § 1262-o. Disposition of net collections from the additional  rate  of
    17  sales  and compensating use taxes in the county of Chautauqua.  Notwith-
    18  standing any contrary provision of law,  if  the  county  of  Chautauqua
    19  imposes  the  additional  one  and one-quarter percent rate of sales and
    20  compensating use taxes authorized by section twelve hundred ten of  this
    21  article  for all or any portion of the period beginning March first, two
    22  thousand five and ending August  thirty-first,  two  thousand  six,  the
    23  additional one percent rate authorized by such section for all or any of
    24  the period beginning September first, two thousand six and ending Novem-
    25  ber  thirtieth, two thousand seven, the additional three-quarters of one
    26  percent rate authorized by such section for all or  any  of  the  period
    27  beginning December first, two thousand seven and ending November thirti-
    28  eth,  two  thousand  ten, the county shall allocate one-fifth of the net
    29  collections from the additional three-quarters of  one  percent  to  the
    30  cities,  towns  and villages in the county on the basis of their respec-
    31  tive populations, determined in accordance  with  the  latest  decennial
    32  federal  census  or  special population census taken pursuant to section
    33  twenty of the general municipal law completed and published prior to the
    34  end of the quarter for which the allocation is made,  and  allocate  the
    35  remainder  of  the net collections from the additional three-quarters of
    36  one percent as follows: (1) to pay the county's  expenses  for  Medicaid
    37  and other expenses required by law; (2) to pay for local road and bridge
    38  projects;  (3)  for  the  purposes  of capital projects and repaying any
    39  debts incurred for such capital projects in  the  county  of  Chautauqua
    40  that  are  not  otherwise paid for by revenue received from the mortgage
    41  recording tax; and (4) for  deposit  into  a  reserve  fund  for  bonded
    42  indebtedness established pursuant to the general municipal law. Notwith-
    43  standing  any  contrary  provision  of  law, if the county of Chautauqua
    44  imposes the additional one-half percent rate of sales  and  compensating
    45  use  taxes  authorized by such section twelve hundred ten for all or any
    46  of the period beginning December first,  two  thousand  ten  and  ending
    47  November  thirtieth,  two  thousand  fifteen,  the county shall allocate
    48  three-tenths of the net collections from the additional one-half of  one
    49  percent  to the cities, towns and villages in the county on the basis of
    50  their respective populations, determined in accordance with  the  latest
    51  decennial  federal census or special population census taken pursuant to
    52  section twenty of the general  municipal  law  completed  and  published
    53  prior  to  the  end of the quarter for which the allocation is made, and
    54  allocate the remainder of the net collections from the  additional  one-
    55  half  of  one  percent  as follows: (1) to pay the county's expenses for
    56  Medicaid and other expenses required by law; (2) to pay for  local  road

        A. 1                                9
 
     1  and bridge projects; (3) for the purposes of capital projects and repay-
     2  ing  any debts incurred for such capital projects in the county of Chau-
     3  tauqua that are not otherwise paid for  by  revenue  received  from  the
     4  mortgage  recording  tax;  and  (4)  for deposit into a reserve fund for
     5  bonded indebtedness established pursuant to the general  municipal  law.
     6  Notwithstanding any contrary provision of law, if the county of Chautau-
     7  qua  imposes  the  additional one percent rate of sales and compensating
     8  use taxes authorized by such section twelve hundred ten for all  or  any
     9  of  the period beginning December first, two thousand fifteen and ending
    10  November thirtieth, two thousand [seventeen] twenty,  the  county  shall
    11  allocate three-twentieths of the net collections from the additional one
    12  percent  to the cities, towns and villages in the county on the basis of
    13  their respective populations, determined in accordance with  the  latest
    14  decennial  federal census or special population census taken pursuant to
    15  section twenty of the general  municipal  law  completed  and  published
    16  prior  to  the  end of the quarter for which the allocation is made, and
    17  allocate the remainder of the net collections from  the  additional  one
    18  percent  as  follows:  (1) to pay the county's expenses for Medicaid and
    19  other expenses required by law; (2) to pay for  local  road  and  bridge
    20  projects;  (3)  for  the  purposes  of capital projects and repaying any
    21  debts incurred for such capital projects in  the  county  of  Chautauqua
    22  that  are  not  otherwise paid for by revenue received from the mortgage
    23  recording tax; and (4) for  deposit  into  a  reserve  fund  for  bonded
    24  indebtedness  established pursuant to the general municipal law. The net
    25  collections from the additional rates imposed pursuant to  this  section
    26  shall  be deposited in a special fund to be created by such county sepa-
    27  rate and apart from any other funds and accounts of  the  county  to  be
    28  used for purposes above described.
    29    § 3. This act shall take effect immediately.
 
    30                                  SUBPART G
 
    31    Section  1.  Clause 27 of subparagraph (i) of the opening paragraph of
    32  section 1210 of the tax law, as amended by chapter 158 of  the  laws  of
    33  2015, is amended to read as follows:
    34    (27)  the county of Chemung is hereby further authorized and empowered
    35  to adopt and amend local laws, ordinances or resolutions  imposing  such
    36  taxes  at  a  rate  which is one percent additional to the three percent
    37  rate authorized above in this paragraph for such county for  the  period
    38  beginning  December first, two thousand two, and ending November thirti-
    39  eth, two thousand [seventeen] twenty;
    40    § 2. This act shall take effect immediately.
 
    41                                  SUBPART H

    42    Section 1. Clause 24 of subparagraph (i) of the opening  paragraph  of
    43  section  1210  of  the tax law, as amended by chapter 110 of the laws of
    44  2015, is amended to read as follows:
    45    (24) the county of Chenango is hereby further authorized and empowered
    46  to adopt and amend local laws, ordinances or resolutions  imposing  such
    47  taxes  at  a  rate  which is one percent additional to the three percent
    48  rate authorized above in this paragraph for such county for  the  period
    49  beginning September first, two thousand two, and ending November thirti-
    50  eth, two thousand [seventeen] twenty;
    51    § 2. This act shall take effect immediately.

        A. 1                               10
 
     1                                  SUBPART I
 
     2    Section  1.  Clause 36 of subparagraph (i) of the opening paragraph of
     3  section 1210 of the tax law, as amended by chapter 170 of  the  laws  of
     4  2015, is amended to read as follows:
     5    (36)  the county of Clinton is hereby further authorized and empowered
     6  to adopt and amend local laws, ordinances or resolutions  imposing  such
     7  taxes  at  a  rate  which is one percent additional to the three percent
     8  rate authorized above in this paragraph for such county for  the  period
     9  beginning  December first, two thousand seven, and ending November thir-
    10  tieth, two thousand [seventeen] twenty;
    11    § 2. Subdivision (cc) of section 1224 of the tax law,  as  amended  by
    12  chapter 170 of the laws of 2015, is amended to read as follows:
    13    (cc)  The  county  of  Clinton shall have the sole right to impose the
    14  additional one percent rate of tax which such county  is  authorized  to
    15  impose  pursuant  to the authority of section twelve hundred ten of this
    16  article. Such additional rate of tax shall be in addition to  any  other
    17  tax  which  such  county  may impose or may be imposing pursuant to this
    18  article or any other law and such additional rate of tax  shall  not  be
    19  subject  to  preemption.  The  maximum three percent rate referred to in
    20  this section shall be calculated without reference to the additional one
    21  percent rate of tax which  the  county  of  Clinton  is  authorized  and
    22  empowered  to adopt pursuant to section twelve hundred ten of this arti-
    23  cle. Net collections from any additional rate of sales and  compensating
    24  use  taxes  which  the  county  may  impose during the period commencing
    25  December first, two thousand eleven, and ending November thirtieth,  two
    26  thousand [seventeen] twenty, pursuant to the authority of section twelve
    27  hundred ten of this article shall be used by the county solely for coun-
    28  ty  purposes and shall not be subject to any revenue distribution agree-
    29  ment entered into pursuant  to  the  authority  of  subdivision  (c)  of
    30  section twelve hundred sixty-two of this article.
    31    § 3. This act shall take effect immediately.
 
    32                                  SUBPART J
 
    33    Section  1.  Clause 21 of subparagraph (i) of the opening paragraph of
    34  section 1210 of the tax law, as amended by chapter 307 of  the  laws  of
    35  2015, is amended to read as follows:
    36    (21) the county of Columbia is hereby further authorized and empowered
    37  to  adopt  and amend local laws, ordinances or resolutions imposing such
    38  taxes at a rate which is one percent additional  to  the  three  percent
    39  rate  authorized  above in this paragraph for such county for the period
    40  beginning March first, nineteen hundred ninety-five, and ending November
    41  thirtieth, two thousand [seventeen] twenty;
    42    § 2. This act shall take effect immediately.
 
    43                                  SUBPART K
 
    44    Section 1. Clause 12 of subparagraph (i) of the opening  paragraph  of
    45  section  1210  of  the tax law, as amended by chapter 113 of the laws of
    46  2015, is amended to read as follows:
    47    (12) the county of Cortland is hereby further authorized and empowered
    48  to adopt and amend local laws, ordinances, or resolutions imposing  such
    49  taxes  at  a  rate  which is one percent additional to the three percent
    50  rate authorized above in this paragraph for such county for  the  period

        A. 1                               11
 
     1  beginning September first, nineteen hundred ninety-two and ending Novem-
     2  ber thirtieth, two thousand [seventeen] twenty;
     3    § 2. This act shall take effect immediately.
 
     4                                  SUBPART L
 
     5    Section  1.  Clause 41 of subparagraph (i) of the opening paragraph of
     6  section 1210 of the tax law, as amended by chapter 166 of  the  laws  of
     7  2015, is amended to read as follows:
     8    (41) the county of Delaware is hereby further authorized and empowered
     9  to  adopt  and amend local laws, ordinances or resolutions imposing such
    10  taxes at a rate which is one percent additional  to  the  three  percent
    11  rate  authorized  above in this paragraph for such county for the period
    12  beginning September first, two thousand two, and ending November thirti-
    13  eth, two thousand [seventeen] twenty;
    14    § 2. This act shall take effect immediately.
 
    15                                  SUBPART M

    16    Section 1. Clause 29 of subparagraph (i) of the opening  paragraph  of
    17  section  1210  of  the tax law, as amended by chapter 215 of the laws of
    18  2015, is amended to read as follows:
    19    (29) the county of Dutchess is hereby further authorized and empowered
    20  to adopt and amend local laws, ordinances or resolutions  imposing  such
    21  taxes at a rate which is three-quarters of one percent additional to the
    22  three  percent  rate  authorized above in this paragraph for such county
    23  for the period beginning March first, two  thousand  three,  and  ending
    24  November thirtieth, two thousand [seventeen] twenty,
    25    § 2. This act shall take effect immediately.
 
    26                                  SUBPART N
 
    27    Section  1.  Clause  4 of subparagraph (i) of the opening paragraph of
    28  section 1210 of the tax law, as amended by chapter 184 of  the  laws  of
    29  2015, is amended to read as follows:
    30    (4)  the  county of Erie is hereby further authorized and empowered to
    31  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
    32  taxes (i) at a rate which is one percent additional to the three percent
    33  rate  authorized  above in this paragraph for such county for the period
    34  beginning January tenth, nineteen hundred eighty-eight and ending Novem-
    35  ber thirtieth, two thousand [seventeen] twenty; and (ii) at a rate which
    36  is three-quarters of one percent additional to the  three  percent  rate
    37  authorized  above in this paragraph, and which is also additional to the
    38  one percent rate also authorized above in this clause for  such  county,
    39  for the period beginning December first, two thousand eleven, and ending
    40  November thirtieth, two thousand [seventeen] twenty;
    41    §  2.  Subdivision  2  of section 1262-q of the tax law, as amended by
    42  chapter 184 of the laws of 2015, is amended to read as follows:
    43    (2) Net collections from the additional three-quarters of one  percent
    44  rate  of  sales  and  compensating use taxes which the county may impose
    45  during the period commencing December first, two  thousand  eleven,  and
    46  ending  November thirtieth, two thousand [seventeen] twenty, pursuant to
    47  the authority of item (ii) of clause (4)  of  subparagraph  (i)  of  the
    48  opening paragraph of section twelve hundred ten of this article shall be
    49  used  by  the county solely for county purposes and shall not be subject
    50  to any revenue distribution agreement the county entered  into  pursuant

        A. 1                               12

     1  to  the authority of subdivision (c) of section twelve hundred sixty-two
     2  of this part.
     3    § 3. This act shall take effect immediately.
 
     4                                  SUBPART O
 
     5    Section  1.  Clause 36 of subparagraph (i) of the opening paragraph of
     6  section 1210 of the tax law, as amended by chapter 295 of  the  laws  of
     7  2015, is amended to read as follows:
     8    (36) the county of Essex is hereby further authorized and empowered to
     9  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    10  taxes at a rate which is one percent additional  to  the  three  percent
    11  rate  authorized  above in this paragraph for such county for the period
    12  beginning December first, two thousand  thirteen,  and  ending  November
    13  thirtieth, two thousand [seventeen] twenty;
    14    § 2. This act shall take effect immediately.

    15                                  SUBPART P
 
    16    Section  1.  Clause 40 of subparagraph (i) of the opening paragraph of
    17  section 1210 of the tax law, as amended by chapter 179 of  the  laws  of
    18  2015, is amended to read as follows:
    19    (40) the county of Franklin is hereby further authorized and empowered
    20  to  adopt  and amend local laws, ordinances or resolutions imposing such
    21  taxes at a rate that is one percent additional to the three percent rate
    22  authorized above in this paragraph for such county for the period begin-
    23  ning June first, two thousand six and  ending  November  thirtieth,  two
    24  thousand [seventeen] twenty;
    25    § 2. This act shall take effect immediately.
 
    26                                  SUBPART Q
 
    27    Section  1.  Clause 39 of subparagraph (i) of the opening paragraph of
    28  section 1210 of the tax law, as amended by chapter 297 of  the  laws  of
    29  2015, is amended to read as follows:
    30    (39)  the  county of Fulton is hereby further authorized and empowered
    31  to adopt and amend local laws, ordinances or resolutions  imposing  such
    32  taxes  at  a  rate  which is one percent additional to the three percent
    33  rate authorized above in this paragraph for such county for  the  period
    34  beginning  September first, two thousand five, and ending November thir-
    35  tieth, two thousand [seventeen] twenty;
    36    § 2. This act shall take effect immediately.
 
    37                                  SUBPART R
 
    38    Section 1. Clause 20 of subparagraph (i) of the opening  paragraph  of
    39  section  1210  of  the tax law, as amended by chapter 171 of the laws of
    40  2015, is amended to read as follows:
    41    (20) the county of Genesee is hereby further authorized and  empowered
    42  to  adopt  and amend local laws, ordinances or resolutions imposing such
    43  taxes at a rate which is one percent additional  to  the  three  percent
    44  rate  authorized  above in this paragraph for such county for the period
    45  beginning September first,  nineteen  hundred  ninety-four,  and  ending
    46  November thirtieth, two thousand [seventeen] twenty;
    47    §  2.  Notwithstanding any other provision of law to the contrary, the
    48  one percent increase in sales and compensating use taxes authorized  for

        A. 1                               13
 
     1  the county of Genesee until November 30, 2019 pursuant to clause (20) of
     2  subparagraph  (i)  of  the  opening paragraph of section 1210 of the tax
     3  law, as amended by section one of this act, shall be divided in the same
     4  manner and proportion as the existing three percent sales and compensat-
     5  ing use taxes in such county are divided.
     6    § 3. This act shall take effect immediately.
 
     7                                  SUBPART S
 
     8    Section  1.  Clause 15 of subparagraph (i) of the opening paragraph of
     9  section 1210 of the tax law, as amended by chapter 278 of  the  laws  of
    10  2015, is amended to read as follows:
    11    (15)  the  county of Greene is hereby further authorized and empowered
    12  to adopt and amend local laws, ordinances or resolutions  imposing  such
    13  taxes  at  a  rate  which is one percent additional to the three percent
    14  rate authorized above in this paragraph for such county for  the  period
    15  beginning  March first, nineteen hundred ninety-three, and ending Novem-
    16  ber thirtieth, two thousand [seventeen] twenty;
    17    § 2. This act shall take effect immediately.
 
    18                                  SUBPART T
 
    19    Section 1. Clause 41 of subparagraph (i) of the opening  paragraph  of
    20  section  1210  of  the  tax  law, as added by chapter 163 of the laws of
    21  2015, is amended to read as follows:
    22    (41) The county of Hamilton is hereby further authorized and empowered
    23  to adopt and amend local laws, ordinances or resolutions  imposing  such
    24  taxes at a rate that is one percent additional to the three percent rate
    25  authorized above in this paragraph for such county for the period begin-
    26  ning  December  first, two thousand thirteen and ending November thirti-
    27  eth, two thousand [seventeen] twenty;
    28    § 2. This act shall take effect immediately.
 
    29                                  SUBPART U
 
    30    Section 1. Clause 19 of subparagraph (i) of the opening  paragraph  of
    31  section  1210  of  the tax law, as amended by chapter 286 of the laws of
    32  2015, is amended to read as follows:
    33    (19) the county of Herkimer is hereby further authorized and empowered
    34  to adopt and amend local laws, ordinances or resolutions  imposing  such
    35  taxes  at  a  rate  which is one percent additional to the three percent
    36  rate authorized above in this paragraph for such county for  the  period
    37  beginning  September  first,  nineteen  hundred  ninety-four, and ending
    38  November thirtieth, two thousand [seventeen] twenty;
    39    § 2. Section 1210-E of the tax law, as amended by chapter 286  of  the
    40  laws of 2015, is amended to read as follows:
    41    §  1210-E. Sales and compensating use taxes within Herkimer county. In
    42  addition to the taxes imposed by section  twelve  hundred  ten  of  this
    43  subpart  or any other provision of law, the county of Herkimer is hereby
    44  authorized and empowered to adopt and amend local  laws,  ordinances  or
    45  resolutions  imposing within the territorial limits of such county addi-
    46  tional sales and compensating use taxes at the rate  of  one-quarter  of
    47  one  percent for the period beginning December first, two thousand seven
    48  and ending November thirtieth, two thousand  [seventeen]  twenty,  which
    49  taxes shall be identical to the taxes imposed by such county pursuant to
    50  the  authority  of section twelve hundred ten of this subpart. Except as

        A. 1                               14
 
     1  hereinafter provided, all provisions  of  this  article,  including  the
     2  definition  and  exemption provisions and the provisions relating to the
     3  administration, collection and distribution by the  commissioner,  shall
     4  apply  for  purposes of the taxes authorized by this section in the same
     5  manner and with the same force and effect as if  the  language  of  this
     6  article  had been incorporated in full in this section and had expressly
     7  referred to the taxes authorized by  this  section;  provided,  however,
     8  that  any provision relating to a maximum rate shall be calculated with-
     9  out reference to the rate of additional sales and compensating use taxes
    10  herein authorized. For purposes of part IV of this article, relating  to
    11  the  disposition of revenues resulting from taxes collected and adminis-
    12  tered by the commissioner, the additional  sales  and  compensating  use
    13  taxes  authorized by this section imposed under the authority of section
    14  twelve hundred ten of this subpart and all provisions  relating  to  the
    15  deposit, administration and disposition of taxes, penalties and interest
    16  relating  to  taxes  imposed  by a county under the authority of section
    17  twelve hundred ten of this subpart shall, except as  otherwise  provided
    18  in  this  section,  apply  to  the additional sales and compensating use
    19  taxes authorized by this section.
    20    § 3. Section 1262-s of the tax law, as amended by chapter 286  of  the
    21  laws of 2015, is amended to read as follows:
    22    § 1262-s. Disposition of net collections from the additional one-quar-
    23  ter of one percent rate of sales and compensating use taxes in the coun-
    24  ty  of  Herkimer.  Notwithstanding any contrary provision of law, if the
    25  county of Herkimer imposes the additional  one-quarter  of  one  percent
    26  rate  of  sales  and compensating use taxes authorized by section twelve
    27  hundred ten-E of this article for all  or  any  portion  of  the  period
    28  beginning December first, two thousand seven and ending November thirti-
    29  eth,  two  thousand  [seventeen]  twenty,  the  county shall use all net
    30  collections from such additional one-quarter of one percent rate to  pay
    31  the  county's  expenses  for the construction of additional correctional
    32  facilities. The net collections from the additional rate imposed  pursu-
    33  ant to section twelve hundred ten-E shall be deposited in a special fund
    34  to be created by such county separate and apart from any other funds and
    35  accounts  of the county. Any and all remaining net collections from such
    36  additional tax, after the expenses of such construction are paid,  shall
    37  be deposited by the county of Herkimer in the general fund of such coun-
    38  ty for any county purpose.
    39    § 4. This act shall take effect immediately.
 
    40                                  SUBPART V

    41    Section  1.  Clause 37 of subparagraph (i) of the opening paragraph of
    42  section 1210 of the tax law, as amended by chapter 213 of  the  laws  of
    43  2015, is amended to read as follows:
    44    (37)  the  county  of  Jefferson  is  hereby  further  authorized  and
    45  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
    46  imposing  such  taxes  at  a rate which is one percent additional to the
    47  three percent rate authorized above in this paragraph  for  such  county
    48  for  the  period  beginning  December  first,  two thousand fifteen, and
    49  ending November thirtieth, two thousand [seventeen] twenty;
    50    § 2. This act shall take effect immediately.
 
    51                                  SUBPART W

        A. 1                               15
 
     1    Section 1. Clause 36 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 186 of the laws of
     3  2015, is amended to read as follows:
     4    (36) the county of Lewis is hereby further authorized and empowered to
     5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
     6  taxes at a rate that is one percent additional to the three percent rate
     7  authorized above in this paragraph for such county for the period begin-
     8  ning June first, two thousand four, and ending November  thirtieth,  two
     9  thousand [seventeen] twenty;
    10    § 2. This act shall take effect immediately.
 
    11                                  SUBPART X
 
    12    Section  1.  Clause 32 of subparagraph (i) of the opening paragraph of
    13  section 1210 of the tax law, as amended by chapter 199 of  the  laws  of
    14  2015, is amended to read as follows:
    15    (32)  the  county  of  Livingston  is  hereby  further  authorized and
    16  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
    17  imposing  such  taxes  at  a rate which is one percent additional to the
    18  three percent rate authorized above in this paragraph  for  such  county
    19  for  the  period  beginning  June  first, two thousand three, and ending
    20  November thirtieth, two thousand [seventeen] twenty;
    21    § 2. Section 1262-p of the tax law, as amended by chapter 199  of  the
    22  laws of 2015, is amended to read as follows:
    23    §  1262-p.  Disposition  of  net  collections  from the additional one
    24  percent rate of sales and  compensating  use  taxes  in  the  county  of
    25  Livingston.  Notwithstanding any contrary provision of law, if the coun-
    26  ty  of  Livingston  imposes the additional one percent rate of sales and
    27  compensating use taxes authorized by section twelve hundred ten of  this
    28  article  for  all or any portion of the period beginning June first, two
    29  thousand three and ending November thirtieth, two  thousand  [seventeen]
    30  twenty,  the  county  shall use all net collections from such additional
    31  one percent rate to pay the county's  expenses  for  Medicaid.  The  net
    32  collections  from  the  additional  one percent rate imposed pursuant to
    33  this section shall be deposited in a special fund to be created by  such
    34  county separate and apart from any other funds and accounts of the coun-
    35  ty.  Any  and  all  remaining  net  collections from such additional one
    36  percent tax, after the Medicaid expenses are paid, shall be deposited by
    37  the county of Livingston in the general fund  of  such  county  for  any
    38  county purpose.
    39    § 3. This act shall take effect immediately.
 
    40                                  SUBPART Y

    41    Section  1.  Clause 35 of subparagraph (i) of the opening paragraph of
    42  section 1210 of the tax law, as amended by chapter 172 of  the  laws  of
    43  2015, is amended to read as follows:
    44    (35)  the county of Madison is hereby further authorized and empowered
    45  to adopt and amend local laws, ordinances or resolutions  imposing  such
    46  taxes  at  a  rate  which is one percent additional to the three percent
    47  rate authorized above in this paragraph for such county for  the  period
    48  beginning  June first, two thousand four, and ending November thirtieth,
    49  two thousand [seventeen] twenty;
    50    § 2. This act shall take effect immediately.
 
    51                                  SUBPART Z

        A. 1                               16
 
     1    Section 1. Clause 25 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 206 of the laws of
     3  2015, is amended to read as follows:
     4    (25)  the  county of Monroe is hereby further authorized and empowered
     5  to adopt and amend local laws, ordinances or resolutions  imposing  such
     6  taxes  at  a  rate  which is one percent additional to the three percent
     7  rate authorized above in this paragraph for the period beginning  Decem-
     8  ber  first, nineteen hundred ninety-three and ending November thirtieth,
     9  two thousand [seventeen] twenty;
    10    § 2. Notwithstanding the provisions of subdivisions  (b)  and  (c)  of
    11  section 1262 and section 1262-g of the tax law, net collections, as such
    12  term is defined in section 1262 of the tax law, derived from the imposi-
    13  tion  of sales and compensating use taxes by the county of Monroe at the
    14  additional rate of one percent as authorized pursuant to clause (25)  of
    15  subparagraph  (i)  of  the  opening paragraph of section 1210 of the tax
    16  law, as amended by section one of this act, which are in addition to the
    17  current net collections derived from the imposition of such taxes at the
    18  three percent rate authorized by the opening paragraph of  section  1210
    19  of  the  tax law, shall be distributed and allocated as follows: for the
    20  period of December 1, 2017 through  November  30,  2019  in  cash,  five
    21  percent  to  the  school districts in the area of the county outside the
    22  city of Rochester, three percent to the towns located within the county,
    23  one and one-quarter percent to the villages located within  the  county,
    24  and ninety and three-quarters percent to the city of Rochester and coun-
    25  ty  of Monroe. The amount of the ninety and three-quarters percent to be
    26  distributed and allocated to the city of Rochester and county of  Monroe
    27  shall  be  distributed  and allocated to each so that the combined total
    28  distribution and allocation to each from the sales tax revenues pursuant
    29  to sections 1262 and 1262-g of the tax law and this section shall result
    30  in the same total amount being distributed and allocated to the city  of
    31  Rochester  and county of Monroe. The amount so distributed and allocated
    32  to the county shall be used for  county  purposes.  The  foregoing  cash
    33  payments  to the school districts shall be allocated on the basis of the
    34  enrolled public school pupils, thereof, as such term is used in subdivi-
    35  sion (b) of section 1262 of the tax  law,  residing  in  the  county  of
    36  Monroe.  The  cash  payments  to  the towns located within the county of
    37  Monroe shall be allocated on the basis of the ratio which the population
    38  of each town, exclusive of the population  of  any  village  or  portion
    39  thereof  located  within  a  town,  bears to the total population of the
    40  towns, exclusive of the population of the villages located  within  such
    41  towns. The cash payments to the villages located within the county shall
    42  be  allocated  on  the  basis  of the ratio which the population of each
    43  village bears to the total population of the villages located within the
    44  county. The term population as used in this section shall have the  same
    45  meaning as used in subdivision (b) of section 1262 of the tax law.
    46    §  3.  The  net  collections  resulting  from the additional sales and
    47  compensating use taxes, as authorized by this act, shall not be included
    48  in determining a sales tax increase or decrease as defined in paragraphs
    49  (c) and (d) of subdivision 1 of section 1262-g of the tax law.
    50    § 4. Severability. If any clause, sentence, paragraph, or part of this
    51  act shall be adjudged by any  court  of  competent  jurisdiction  to  be
    52  invalid,  such  judgement  shall  not  affect,  impair or invalidate the
    53  remainder thereof, but shall be confined in its operation to the clause,
    54  sentence, paragraph, section or part thereof directly  involved  in  the
    55  controversy in which such judgement shall have been rendered.
    56    § 5. This act shall take effect immediately.

        A. 1                               17
 
     1                                 SUBPART AA
 
     2    Section  1.  Clause 31 of subparagraph (i) of the opening paragraph of
     3  section 1210 of the tax law, as amended by chapter 218 of  the  laws  of
     4  2015, is amended to read as follows:
     5    (31)  the  county  of  Montgomery  is  hereby  further  authorized and
     6  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
     7  imposing  such  taxes  at  a rate which is one percent additional to the
     8  three percent rate authorized above in this paragraph  for  such  county
     9  for  the  period  beginning  June  first, two thousand three, and ending
    10  November thirtieth, two thousand [seventeen] twenty;
    11    § 2. This act shall take effect immediately.
 
    12                                 SUBPART BB
 
    13    Section 1. Clause 2 of subparagraph (i) of the  opening  paragraph  of
    14  section  1210  of  the  tax law, as amended by section 1 of subpart D of
    15  part C of chapter 20 of the laws of 2015, is amended to read as follows:
    16    (2) the county of Nassau is hereby further authorized and empowered to
    17  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
    18  taxes  at a rate which is three-quarters percent additional to the three
    19  percent rate authorized above in this paragraph for such county for  the
    20  period  beginning  January first, nineteen hundred eighty-six and ending
    21  November thirtieth, two thousand  [seventeen]  twenty,  subject  to  the
    22  limitation set forth in section twelve hundred sixty-two-e of this arti-
    23  cle,  and  also  at  a  rate which is one-half percent additional to the
    24  three percent rate authorized above in this paragraph, and which is also
    25  additional to the three-quarters percent rate also authorized  above  in
    26  this  clause  for such county, for the period beginning September first,
    27  nineteen hundred ninety-one and ending November thirtieth, two  thousand
    28  [seventeen] twenty;
    29    § 2. Section 1262-e of the tax law, as amended by section 2 of subpart
    30  D  of  part  C  of chapter 20 of the laws of 2015, is amended to read as
    31  follows:
    32    § 1262-e. Establishment of local  government  assistance  programs  in
    33  Nassau  county. 1. Towns and cities. Notwithstanding any other provision
    34  of law to the contrary, for  the  calendar  year  beginning  on  January
    35  first, nineteen hundred ninety-eight and continuing through the calendar
    36  year  beginning  on  January first, two thousand [seventeen] twenty, the
    37  county of Nassau shall enact and establish a local government assistance
    38  program for the towns and cities within such county to assist such towns
    39  and cities to minimize real property taxes; defray the cost and  expense
    40  of  the  treatment, collection, management, disposal, and transportation
    41  of municipal solid waste, and to comply with the provisions  of  chapter
    42  two  hundred  ninety-nine  of the laws of nineteen hundred eighty-three;
    43  and defray  the  cost  of  maintaining  conservation  and  environmental
    44  control  programs.  Such  special  assistance  program for the towns and
    45  cities within such county and the funding for such program  shall  equal
    46  one-third of the revenues received by such county from the imposition of
    47  the  three-quarters  percent sales and use tax during calendar years two
    48  thousand one, two thousand two, two thousand three, two  thousand  four,
    49  two  thousand  five,  two thousand six, two thousand seven, two thousand
    50  eight, two thousand nine, two thousand ten,  two  thousand  eleven,  two
    51  thousand twelve, two thousand thirteen, two thousand fourteen, two thou-
    52  sand  fifteen,  two thousand sixteen, [and], two thousand seventeen, two
    53  thousand eighteen, two thousand nineteen and two thousand  twenty  addi-

        A. 1                               18
 
     1  tional  to  the regular three percent rate authorized for such county in
     2  section twelve hundred ten of this article. The monies for such  special
     3  local  assistance  shall be paid and distributed to the towns and cities
     4  on  a per capita basis using the population figures in the latest decen-
     5  nial federal census. Provided further, that  notwithstanding  any  other
     6  law  to  the  contrary,  the  establishment  of  such special assistance
     7  program shall preclude any city or town within such county from preempt-
     8  ing or claiming under any other section of  this  chapter  the  revenues
     9  derived from the additional tax authorized by section twelve hundred ten
    10  of  this  article. Provided further, that any such town or towns may, by
    11  resolution of the town board, apportion all or a part of monies received
    12  in such special assistance program to an improvement district or special
    13  district account within such town or towns in order  to  accomplish  the
    14  purposes of this special assistance program.
    15    2. Villages. Notwithstanding any other provision of law to the contra-
    16  ry,  for  the calendar year beginning on January first, nineteen hundred
    17  ninety-eight and continuing through the calendar year beginning on Janu-
    18  ary first, two thousand [seventeen] twenty, the  county  of  Nassau,  by
    19  local law, is hereby empowered to enact and establish a local government
    20  assistance  program  for  the villages within such county to assist such
    21  villages to minimize real property taxes; defray the cost and expense of
    22  the treatment, collection, management, disposal, and  transportation  of
    23  municipal  solid  waste; and defray the cost of maintaining conservation
    24  and environmental control programs. The funding of such local assistance
    25  program for the villages within such county may be  provided  by  Nassau
    26  county  during  any calendar year in which such village local assistance
    27  program is in effect and shall not  exceed  one-sixth  of  the  revenues
    28  received from the imposition of the three-quarters percent sales and use
    29  tax  that  are  remaining after the towns and cities have received their
    30  funding pursuant to the provisions of subdivision one of  this  section.
    31  The  funding for such village local assistance program shall be paid and
    32  distributed to the villages on a per capita basis using  the  population
    33  figures  in  the latest decennial federal census. Provided further, that
    34  the  establishment  of  such  village  local  assistance  program  shall
    35  preclude  any  village  within  such  county from preempting or claiming
    36  under any other section of this chapter the revenues  derived  from  the
    37  additional tax authorized by section twelve hundred ten of this article.
    38    § 3. This act shall take effect immediately.
 
    39                                 SUBPART CC
 
    40    Section  1.  Clause 29 of subparagraph (i) of the opening paragraph of
    41  section 1210 of the tax law, as amended by chapter 183 of  the  laws  of
    42  2015, is amended to read as follows:
    43    (29)  the county of Niagara is hereby further authorized and empowered
    44  to adopt and amend local laws, ordinances or resolutions  imposing  such
    45  taxes  at  a  rate  which is one percent additional to the three percent
    46  rate authorized above in this paragraph for such county for  the  period
    47  beginning  March  first, two thousand three, and ending November thirti-
    48  eth, two thousand [seventeen] twenty;
    49    § 2. Section 1262-n of the tax law, as amended by chapter 183  of  the
    50  laws of 2015, is amended to read as follows:
    51    §  1262-n.  Disposition  of  net  collections  from the additional one
    52  percent rate of sales and  compensating  use  taxes  in  the  county  of
    53  Niagara.    Notwithstanding any contrary provision of law, if the county
    54  of Niagara imposes the additional one percent rate of sales and  compen-

        A. 1                               19
 
     1  sating  use taxes authorized by section twelve hundred ten of this arti-
     2  cle for all or any portion of the  period  beginning  March  first,  two
     3  thousand  three  and ending November thirtieth, two thousand [seventeen]
     4  twenty,  the  county  shall use all net collections from such additional
     5  one percent rate to pay the county's  expenses  for  Medicaid.  The  net
     6  collections  from  the  additional  one percent rate imposed pursuant to
     7  this section shall be deposited in a special fund to be created by  such
     8  county separate and apart from any other funds and accounts of the coun-
     9  ty.  Any  and  all  remaining  net  collections from such additional one
    10  percent tax, after the Medicaid expenses are paid, shall be deposited by
    11  the county of Niagara in the general fund of such county for any  county
    12  purpose.
    13    § 3. This act shall take effect immediately.
 
    14                                 SUBPART DD
 
    15    Section  1.  Clause 13 of subparagraph (i) of the opening paragraph of
    16  section 1210 of the tax law, as amended by chapter 185 of  the  laws  of
    17  2015, is amended to read as follows:
    18    (13)  the  county of Oneida is hereby further authorized and empowered
    19  to adopt and amend local laws, ordinances or resolutions  imposing  such
    20  taxes  at  a  rate  which  is:  (i)  one percent additional to the three
    21  percent rate authorized above in this paragraph for such county for  the
    22  period beginning September first, nineteen hundred ninety-two and ending
    23  November  thirtieth, two thousand [seventeen] twenty; and also (ii) at a
    24  rate which is three-quarters of one percent or one-half of  one  percent
    25  additional to the three percent rate authorized above in this paragraph,
    26  and  which  is  also  additional to the one percent rate also authorized
    27  above in this clause for such county, for the period beginning  December
    28  first,  two  thousand  eight and ending November thirtieth, two thousand
    29  [seventeen] twenty;
    30    § 2. Section 1262-g of the tax law, as amended by chapter 185  of  the
    31  laws of 2015, is amended to read as follows:
    32    § 1262-g. Oneida county allocation and distribution of net collections
    33  from  the  additional  one  percent  rate  of sales and compensating use
    34  taxes. Notwithstanding any contrary provision of law, if the  county  of
    35  Oneida  imposes  sales and compensating use taxes at a rate which is one
    36  percent additional to the  three  percent  rate  authorized  by  section
    37  twelve  hundred  ten of this article, as authorized by such section, (a)
    38  where a city in such county imposes tax pursuant  to  the  authority  of
    39  subdivision  (a)  of  such section twelve hundred ten, such county shall
    40  allocate, distribute and pay in cash quarterly to such city one-half  of
    41  the  net collections attributable to such additional one percent rate of
    42  the county's taxes collected in such city's boundaries; (b) where a city
    43  in such county does not impose tax pursuant to  the  authority  of  such
    44  subdivision  (a)  of  such section twelve hundred ten, such county shall
    45  allocate, distribute and pay in cash  quarterly  to  such  city  not  so
    46  imposing  tax  a portion of the net collections attributable to one-half
    47  of the county's additional one percent rate of  tax  calculated  on  the
    48  basis  of  the  ratio which such city's population bears to the county's
    49  total population, such populations as determined in accordance with  the
    50  latest  decennial  federal  census  or  special  population census taken
    51  pursuant to section twenty of the general municipal  law  completed  and
    52  published  prior  to  the end of the quarter for which the allocation is
    53  made, which special census must include the entire area of  the  county;
    54  and (c) provided, however, that such county shall dedicate the first one

        A. 1                               20
 
     1  million five hundred thousand dollars of net collections attributable to
     2  such  additional  one  percent rate of tax received by such county after
     3  the county receives in the aggregate eighteen million five hundred thou-
     4  sand dollars of net collections from such additional one percent rate of
     5  tax imposed for any of the periods: September first, two thousand twelve
     6  through August thirty-first, two thousand thirteen; September first, two
     7  thousand  thirteen  through  August thirty-first, two thousand fourteen;
     8  and September first, two thousand fourteen through August  thirty-first,
     9  two  thousand  fifteen;  September  first,  two thousand fifteen through
    10  August thirty-first, two thousand  sixteen;  and  September  first,  two
    11  thousand  sixteen  through  August thirty-first, two thousand seventeen;
    12  September first, two thousand seventeen through August thirty-first, two
    13  thousand eighteen; and September first, two  thousand  eighteen  through
    14  August  thirty-first,  two  thousand  twenty,  to an allocation on a per
    15  capita basis, utilizing figures from the latest decennial federal census
    16  or special population census taken pursuant to  section  twenty  of  the
    17  general  municipal  law, completed and published prior to the end of the
    18  year for which such  allocation  is  made,  which  special  census  must
    19  include  the entire area of such county, to be allocated and distributed
    20  among the towns of Oneida county by appropriation of its board of legis-
    21  lators; provided, further, that nothing herein shall require such  board
    22  of legislators to make any such appropriation until it has been notified
    23  by  any town by appropriate resolution and, in any case where there is a
    24  village wholly or partly located within a town, a  resolution  of  every
    25  such  village,  embodying  the  agreement  of  such  town and village or
    26  villages upon the amount of such appropriation to be distributed to such
    27  village or villages out of the allocation to the town or towns in  which
    28  it is located.
    29    § 3. This act shall take effect immediately.
 
    30                                 SUBPART EE
 
    31    Section  1.  Clause 37 of subparagraph (i) of the opening paragraph of
    32  section 1210 of the tax law, as amended by chapter 160 of  the  laws  of
    33  2015, is amended to read as follows:
    34    (37) the county of Onondaga is hereby further authorized and empowered
    35  to  adopt  and amend local laws, ordinances or resolutions imposing such
    36  taxes at a rate that is one percent additional to the three percent rate
    37  authorized above in this paragraph for such county for the period begin-
    38  ning September first, two thousand four, and ending November  thirtieth,
    39  two thousand [seventeen] twenty;
    40    §  2.  Notwithstanding  any contrary provision of law, net collections
    41  from the additional one percent rate of sales and compensating use taxes
    42  which may be imposed  by  the  county  of  Onondaga  during  the  period
    43  commencing  December  1,  2017 and ending November 30, 2018, pursuant to
    44  the authority of section 1210 of the tax law, shall not  be  subject  to
    45  any revenue distribution agreement entered into under subdivision (c) of
    46  section  1262  of the tax law, but shall be allocated and distributed or
    47  paid, at least quarterly, as follows:  (i) 1.58% to the county of  Onon-
    48  daga  for  any  county purpose; (ii) 97.79% to the city of Syracuse; and
    49  (iii) .63% to the school districts in accordance with subdivision (a) of
    50  section 1262 of the tax law.
    51    § 3. Notwithstanding any contrary provision of  law,  net  collections
    52  from the additional one percent rate of sales and compensating use taxes
    53  which  may  be  imposed  by  the  county  of  Onondaga during the period
    54  commencing December 1, 2018 and ending November 30,  2019,  pursuant  to

        A. 1                               21
 
     1  the  authority  of  section 1210 of the tax law, shall not be subject to
     2  any revenue distribution agreement entered into under subdivision (c) of
     3  section 1262 of the tax law, but shall be allocated and  distributed  or
     4  paid,  at least quarterly, as follows:  (i) 1.58% to the county of Onon-
     5  daga for any county purpose; (ii) 97.79% to the city  of  Syracuse;  and
     6  (iii) .63% to the school districts in accordance with subdivision (a) of
     7  section 1262 of the tax law.
     8    § 4. This act shall take effect immediately.
 
     9                                 SUBPART FF
 
    10    Section  1.  Clause 40 of subparagraph (i) of the opening paragraph of
    11  section 1210 of the tax law, as amended by chapter 290 of  the  laws  of
    12  2015, is amended to read as follows:
    13    (40)  the county of Ontario is hereby further authorized and empowered
    14  to adopt and amend local laws, ordinances or resolutions  imposing  such
    15  taxes at a rate that is: (A) one-eighth of one percent additional to the
    16  three  percent  rate  authorized above in this paragraph for such county
    17  for the period beginning June first, two thousand six and ending  Novem-
    18  ber  thirtieth,  two thousand [seventeen] twenty; and also (B) at a rate
    19  that is three-eighths of one percent additional  to  the  three  percent
    20  rate  authorized above in this paragraph, and that is also additional to
    21  the one-eighth of one percent rate authorized in this  clause  for  such
    22  county,  for the period beginning September first, two thousand nine and
    23  ending November thirtieth, two thousand [seventeen] twenty;
    24    § 2. This act shall take effect immediately.
 
    25                                 SUBPART GG
 
    26    Section 1. Clause 35 of subparagraph (i) of the opening  paragraph  of
    27  section  1210  of  the tax law, as amended by chapter 192 of the laws of
    28  2015, is amended to read as follows:
    29    (35) the county of Orange is hereby further authorized  and  empowered
    30  to  adopt  and amend local laws, ordinances or resolutions imposing such
    31  taxes at a rate which is three-quarters of one percent additional to the
    32  three percent rate authorized above in this paragraph  for  such  county
    33  for  the  period  beginning  June  first,  two thousand four, and ending
    34  November thirtieth, two thousand [seventeen] twenty;
    35    § 2. Notwithstanding subdivision (c) of section 1262 of the  tax  law,
    36  net  collections  from any additional rate of sales and compensating use
    37  taxes which may be imposed by the county of  Orange  during  the  period
    38  commencing  December  1, 2017, and ending November 30, 2019, pursuant to
    39  the authority of section 1210 of the tax law, shall be paid to the coun-
    40  ty of Orange and shall be used by such county solely for county purposes
    41  and shall not be subject to any revenue distribution  agreement  entered
    42  into pursuant to the authority of subdivision (c) of section 1262 of the
    43  tax law.
    44    § 3. This act shall take effect immediately.

    45                                 SUBPART HH
 
    46    Section  1.  Clause 16 of subparagraph (i) of the opening paragraph of
    47  section 1210 of the tax law, as amended by chapter 182 of  the  laws  of
    48  2015, is amended to read as follows:
    49    (16)  the county of Orleans is hereby further authorized and empowered
    50  to adopt and amend local laws, ordinances or resolutions  imposing  such

        A. 1                               22
 
     1  taxes  at  a  rate  which is one percent additional to the three percent
     2  rate authorized above in this paragraph for such county for  the  period
     3  beginning June first, nineteen hundred ninety-three, and ending November
     4  thirtieth, two thousand [seventeen] twenty;
     5    § 2. This act shall take effect immediately.
 
     6                                 SUBPART II

     7    Section  1.  Clause 36 of subparagraph (i) of the opening paragraph of
     8  section 1210 of the tax law, as amended by chapter 324 of  the  laws  of
     9  2015, is amended to read as follows:
    10    (36)  the  county of Oswego is hereby further authorized and empowered
    11  to adopt and amend local laws, ordinances or resolutions  imposing  such
    12  taxes  at  a  rate  which is one percent additional to the three percent
    13  rate authorized above in this paragraph for such county for  the  period
    14  beginning  September first, two thousand four, and ending November thir-
    15  tieth, two thousand [seventeen] twenty;
    16    § 2. This act shall take effect immediately.
 
    17                                 SUBPART JJ
 
    18    Section 1. Clause 34 of subparagraph (i) of the opening  paragraph  of
    19  section  1210  of  the tax law, as amended by chapter 112 of the laws of
    20  2015, is amended to read as follows:
    21    (34) the county of Otsego is hereby further authorized  and  empowered
    22  to  adopt  and amend local laws, ordinances or resolutions imposing such
    23  taxes at a rate which is one percent additional  to  the  three  percent
    24  rate  authorized  above in this paragraph for such county for the period
    25  beginning December first, two thousand three, and ending November  thir-
    26  tieth, two thousand [seventeen] twenty;
    27    § 2. This act shall take effect immediately.
 
    28                                 SUBPART KK
 
    29    Section  1.  Clause 39 of subparagraph (i) of the opening paragraph of
    30  section 1210 of the tax law, as amended by chapter 201 of  the  laws  of
    31  2015, is amended to read as follows:
    32    (39)  the  county of Putnam is hereby further authorized and empowered
    33  to adopt and amend local laws, ordinances or resolutions  imposing  such
    34  taxes  at  a rate that is: (i) one-half of one percent additional to the
    35  three percent rate authorized above in this paragraph  for  such  county
    36  for  the  period beginning September first, two thousand five and ending
    37  August thirty-first, two thousand seven; and (ii) one percent additional
    38  to the three percent rate authorized above in this  paragraph  for  such
    39  county  for the period beginning September first, two thousand seven and
    40  ending November thirtieth, two thousand [seventeen] twenty;
    41    § 2. This act shall take effect immediately.
 
    42                                 SUBPART LL
 
    43    Section 1. Clause 3 of subparagraph (i) of the  opening  paragraph  of
    44  section  1210  of  the tax law, as amended by chapter 175 of the laws of
    45  2015, is amended to read as follows:
    46    (3)  the  county  of  Rensselaer  is  hereby  further  authorized  and
    47  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
    48  imposing such taxes at a rate which is one  percent  additional  to  the

        A. 1                               23
 
     1  three  percent  rate  authorized above in this paragraph for such county
     2  for the period beginning September first, nineteen  hundred  ninety-four
     3  and ending November thirtieth, two thousand [seventeen] twenty;
     4    § 2. This act shall take effect immediately.
 
     5                                 SUBPART MM
 
     6    Section  1.  Clause 23 of subparagraph (i) of the opening paragraph of
     7  section 1210 of the tax law, as amended by chapter 190 of  the  laws  of
     8  2015, is amended to read as follows:
     9    (23) the county of Rockland is hereby further authorized and empowered
    10  to  adopt  and amend local laws, ordinances or resolutions imposing such
    11  taxes at a rate which is: (i) five-eighths of one percent additional  to
    12  the three percent rate authorized above in this paragraph for such coun-
    13  ty  for  the  period beginning March first, two thousand two, and ending
    14  November thirtieth, two thousand [seventeen] twenty; and also (ii) at  a
    15  rate  which  is  three-eighths  of  one  percent additional to the three
    16  percent rate authorized above in this paragraph, and which is also addi-
    17  tional to the five-eighths of one percent rate also authorized above  in
    18  this  clause  for such county, for the period beginning March first, two
    19  thousand seven and ending November thirtieth, two  thousand  [seventeen]
    20  twenty;
    21    §  2.  Section 1262-l of the tax law, as amended by chapter 190 of the
    22  laws of 2015, is amended to read as follows:
    23    § 1262-1. Allocation and distribution  of  net  collections  from  the
    24  additional rate of sales and compensating use tax in Rockland county. 1.
    25  Notwithstanding  any  provision of law to the contrary, if the county of
    26  Rockland imposes the additional five-eighths of one percent rate of  tax
    27  authorized  by  section  twelve  hundred  ten of this article during the
    28  period beginning March first, two  thousand  two,  and  ending  November
    29  thirtieth,  two  thousand [seventeen] twenty, such county shall allocate
    30  and distribute twenty percent of the net  collections  from  such  addi-
    31  tional  rate  to the towns and villages in the county in accordance with
    32  subdivision (c) of section twelve hundred sixty-two of this part on  the
    33  basis  of  the  ratio  which the population of each such town or village
    34  bears to such county's total population; and
    35    2. Notwithstanding any provision of law to the contrary, if the county
    36  of Rockland imposes the additional three-eighths of one percent rate  of
    37  tax  authorized by section twelve hundred ten of this article during the
    38  period beginning March first, two thousand seven,  and  ending  November
    39  thirtieth,  two  thousand [seventeen] twenty, such county shall allocate
    40  and distribute sixteen and two-thirds percent  of  the  net  collections
    41  from  such  additional  rate  to the general funds of towns and villages
    42  within the county of Rockland with  existing  town  and  village  police
    43  departments  from March first, two thousand seven through December thir-
    44  ty-first, two thousand seven and thirty-three and one-third  percent  of
    45  the  net  collections  from such additional rate from January first, two
    46  thousand eight through  November  thirtieth,  two  thousand  [seventeen]
    47  twenty.  The  monies allocated and distributed pursuant to this subdivi-
    48  sion shall be allocated and  distributed  to  towns  and  villages  with
    49  police  departments  on  the basis of the number of full-time equivalent
    50  police officers employed by each police department and shall not be used
    51  for salaries heretofore or hereafter negotiated.
    52    § 3. This act shall take effect immediately.
 
    53                                 SUBPART NN

        A. 1                               24
 
     1    Section 1. Clause 41 of subparagraph (i) of the opening  paragraph  of
     2  section  1210  of  the tax law, as amended by chapter 214 of the laws of
     3  2015, is amended to read as follows:
     4    (41)  The  county  of  St.  Lawrence  is hereby further authorized and
     5  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
     6  imposing  such  taxes  at  a  rate that is one percent additional to the
     7  three percent rate authorized above in this paragraph  for  such  county
     8  for  the  period  beginning  December  first,  two thousand thirteen and
     9  ending November thirtieth, two thousand [seventeen] twenty;
    10    § 2. This act shall take effect immediately.
 
    11                                 SUBPART OO
 
    12    Section 1. Clause 31 of subparagraph (i) of the opening  paragraph  of
    13  section  1210  of  the tax law, as amended by chapter 288 of the laws of
    14  2015, is amended to read as follows:
    15    (31) the county  of  Schenectady  is  hereby  further  authorized  and
    16  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
    17  imposing such taxes at a rate which is one-half  of  one  percent  addi-
    18  tional  to the three percent rate authorized above in this paragraph for
    19  such county for the period beginning June first, two thousand three, and
    20  ending November thirtieth, two thousand [seventeen] twenty;
    21    § 2. This act shall take effect immediately.
 
    22                                 SUBPART PP
 
    23    Section 1. Clause 35 of subparagraph (i) of the opening  paragraph  of
    24  section  1210  of  the tax law, as amended by chapter 280 of the laws of
    25  2015, is amended to read as follows:
    26    (35)  the  county  of  Schoharie  is  hereby  further  authorized  and
    27  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
    28  imposing such taxes at a rate which is one  percent  additional  to  the
    29  three  percent  rate  authorized above in this paragraph for such county
    30  for the period beginning June  first,  two  thousand  four,  and  ending
    31  November thirtieth, two thousand [seventeen] twenty;
    32    § 2. This act shall take effect immediately.
 
    33                                 SUBPART QQ
 
    34    Section  1.  Clause 22 of subparagraph (i) of the opening paragraph of
    35  section 1210 of the tax law, as amended by chapter 157 of  the  laws  of
    36  2015, is amended to read as follows:
    37    (22) the county of Schuyler is hereby further authorized and empowered
    38  to  adopt  and amend local laws, ordinances or resolutions imposing such
    39  taxes at a rate which is one percent additional  to  the  three  percent
    40  rate  authorized  above in this paragraph for such county for the period
    41  beginning September first,  nineteen  hundred  ninety-nine,  and  ending
    42  November thirtieth, two thousand [seventeen] twenty;
    43    § 2. This act shall take effect immediately.

    44                                 SUBPART RR
 
    45    Section  1.  Clause 28 of subparagraph (i) of the opening paragraph of
    46  section 1210 of the tax law, as amended by chapter 198 of  the  laws  of
    47  2015, is amended to read as follows:

        A. 1                               25
 
     1    (28)  the  county of Seneca is hereby further authorized and empowered
     2  to adopt and amend local laws, ordinances or resolutions  imposing  such
     3  taxes at a rate that is one percent additional to the three percent rate
     4  authorized above in this paragraph for such county for the period begin-
     5  ning December first, two thousand two and ending November thirtieth, two
     6  thousand [seventeen] twenty;
     7    § 2. This act shall take effect immediately.
 
     8                                 SUBPART SS

     9    Section  1.  Clause 26 of subparagraph (i) of the opening paragraph of
    10  section 1210 of the tax law, as amended by chapter 165 of  the  laws  of
    11  2015, is amended to read as follows:
    12    (26)  the county of Steuben is hereby further authorized and empowered
    13  to adopt and amend local laws, ordinances or resolutions  imposing  such
    14  taxes  at  a  rate  which is one percent additional to the three percent
    15  rate authorized above in this paragraph for such county for  the  period
    16  beginning  December first, nineteen hundred ninety-two and ending Novem-
    17  ber thirtieth, two thousand [seventeen] twenty;
    18    § 2. Section 1262-h of the tax law, as amended by chapter 165  of  the
    19  laws of 2015, is amended to read as follows:
    20    §  1262-h.  Allocation  and  distribution  of net collections from the
    21  additional one percent rate of sales and compensating use taxes in Steu-
    22  ben county. Notwithstanding any provision of law to the contrary, of the
    23  net collections received by the county of Steuben as  a  result  of  the
    24  imposition  of  the  additional  one  percent  rate of tax authorized by
    25  section twelve hundred ten of this article (a) during the period  begin-
    26  ning  December  first, nineteen hundred ninety-three and ending November
    27  thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
    28  or cause to be paid to the city of Hornell the sum of two hundred  thou-
    29  sand  dollars,  to the city of Corning the sum of three hundred thousand
    30  dollars, and the sum of five hundred thousand dollars to the  towns  and
    31  villages  of  the county of Steuben, on the basis of the ratio which the
    32  full valuation of real property in each town or  village  bears  to  the
    33  aggregate  full  valuation  of  real  property  in  all of the towns and
    34  villages in such area. Of the net collections received by the county  of
    35  Steuben  as  a  result  of the imposition of said additional one percent
    36  rate of tax authorized by section twelve hundred  ten  of  this  article
    37  during the period beginning December first, nineteen hundred ninety-four
    38  and  ending November thirtieth, nineteen hundred ninety-five, the county
    39  of Steuben shall pay or cause to be paid to the city of Hornell the  sum
    40  of  three  hundred  thousand  dollars, to the city of Corning the sum of
    41  four hundred fifty thousand dollars, and the sum of seven hundred  fifty
    42  thousand  dollars to the towns and villages of the county of Steuben, on
    43  the basis of the ratio which the full valuation of real property in each
    44  town or village bears to the aggregate full valuation of  real  property
    45  in all of the towns and villages in such area; and (b) during the period
    46  beginning December first, nineteen hundred ninety-five and ending Novem-
    47  ber  thirtieth, two thousand seven, the county of Steuben shall annually
    48  pay or cause to be paid to the city of Hornell the sum of  five  hundred
    49  fifty  thousand  dollars,  to the city of Corning the sum of six hundred
    50  thousand dollars, and the sum of seven hundred fifty thousand dollars to
    51  the towns and villages of the county of Steuben, on  the  basis  of  the
    52  ratio  which the full valuation of real property in each town or village
    53  bears to the aggregate full valuation of real property  in  all  of  the
    54  towns  and villages in such area; and during the period beginning Decem-

        A. 1                               26
 
     1  ber first, two thousand seven and ending November thirtieth,  two  thou-
     2  sand  nine, the county of Steuben shall annually pay or cause to be paid
     3  to the city of Hornell the sum of six hundred ten thousand  dollars,  to
     4  the  city  of Corning the sum of six hundred fifty thousand dollars, and
     5  the sum of seven  hundred  fifty  thousand  dollars  to  the  towns  and
     6  villages  of  the county of Steuben, on the basis of the ratio which the
     7  full valuation of real property in each town or  village  bears  to  the
     8  aggregate  full  valuation  of  real  property  in  all of the towns and
     9  villages in such area; and during the period beginning  December  first,
    10  two  thousand  nine  and ending November thirtieth, two thousand eleven,
    11  the county of Steuben shall annually pay or cause to be paid to the city
    12  of Hornell the sum of seven hundred ten thousand dollars, to the city of
    13  Corning the sum of seven hundred ten thousand dollars, and  the  sum  of
    14  seven  hundred  fifty  thousand dollars to the towns and villages of the
    15  county of Steuben, on the basis of the ratio which the full valuation of
    16  real property in each town or village bears to the aggregate full  valu-
    17  ation  of  real  property in all of the towns and villages in such area;
    18  and during the period beginning December first, two thousand eleven  and
    19  ending  November thirtieth, two thousand thirteen, the county of Steuben
    20  shall annually pay or cause to be paid to the city of Hornell the sum of
    21  seven hundred forty thousand dollars, to the city of Corning the sum  of
    22  seven hundred forty thousand dollars, and the sum of seven hundred fifty
    23  thousand  dollars to the towns and villages of the county of Steuben, on
    24  the basis of the ratio which the full valuation of real property in each
    25  town or village bears to the aggregate full valuation of  real  property
    26  in  all  of  the  towns and villages in such area; and during the period
    27  beginning December first, two  thousand  thirteen  and  ending  November
    28  thirtieth,  two  thousand  fifteen, the county of Steuben shall annually
    29  pay or cause to be paid to the city of Hornell the sum of seven  hundred
    30  sixty-five  thousand  dollars,  to  the city of Corning the sum of seven
    31  hundred sixty-five thousand dollars, and the sum of seven hundred  fifty
    32  thousand  dollars to the towns and villages of the county of Steuben, on
    33  the basis of the ratio which the full valuation of real property in each
    34  town or village bears to the aggregate full valuation of  real  property
    35  in  all  of  the  towns and villages in such area; and during the period
    36  beginning December first, two thousand fifteen and ending November thir-
    37  tieth, two thousand seventeen, the county of Steuben shall annually  pay
    38  or  cause  to  be  paid  to the city of Hornell the sum of seven hundred
    39  sixty-five thousand dollars, to the city of Corning  the  sum  of  seven
    40  hundred  sixty-five thousand dollars, and the sum of seven hundred fifty
    41  thousand dollars to the towns and villages of the county of Steuben,  on
    42  the basis of the ratio which the full valuation of real property in each
    43  town  or  village bears to the aggregate full valuation of real property
    44  in all of the towns and villages in such area;  and  during  the  period
    45  beginning  December  first,  two  thousand seventeen and ending November
    46  thirtieth, two thousand twenty, the county of Steuben shall annually pay
    47  or cause to be paid to the city of Hornell  the  sum  of  seven  hundred
    48  eighty thousand dollars, to the city of Corning the sum of seven hundred
    49  eighty  thousand  dollars,  and  the sum of seven hundred fifty thousand
    50  dollars to the towns and villages of the county of Steuben, on the basis
    51  of the ratio which the full valuation of real property in each  town  or
    52  village bears to the aggregate full valuation of real property in all of
    53  the towns and villages in such area.
    54    § 3. This act shall take effect immediately.
 
    55                                 SUBPART TT

        A. 1                               27
 
     1    Section  1.  Clause 14 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 221 of  the  laws  of
     3  2015, is amended to read as follows:
     4    (14)  the county of Suffolk is hereby further authorized and empowered
     5  to adopt and amend local laws, ordinances or resolutions  imposing  such
     6  taxes  at  a  rate  which is one percent additional to the three percent
     7  rate authorized above in this paragraph for such county for  the  period
     8  beginning  June  first,  two thousand one and ending November thirtieth,
     9  two thousand [seventeen] twenty;
    10    § 2. Subdivision (c) of section 1262-j of the tax law, as  amended  by
    11  chapter 221 of the laws of 2015, is amended to read as follows:
    12    (c)  Notwithstanding  any provision of law to the contrary, of the net
    13  collections received by the  county  of  Suffolk  as  a  result  of  the
    14  increase  of one percent to the tax authorized by section twelve hundred
    15  ten of this article for the period beginning June  first,  two  thousand
    16  one  and  ending  November  thirtieth,  two thousand [seventeen] twenty,
    17  imposed by local laws or resolutions (by simple majority) by the  county
    18  legislature,  and  signed by the county executive, the county of Suffolk
    19  shall allocate such net collections as follows: no less than  one-eighth
    20  and no more than three-eighths of such net collections received shall be
    21  dedicated  for public safety purposes and the balance shall be deposited
    22  in the general fund of the county of Suffolk.
    23    § 3. This act shall take effect immediately.
 
    24                                 SUBPART UU
 
    25    Section 1. Clause 33 of subparagraph (i) of the opening  paragraph  of
    26  section  1210  of  the tax law, as amended by chapter 313 of the laws of
    27  2015, is amended to read as follows:
    28    (33) the county of Sullivan is hereby further authorized and empowered
    29  to adopt and amend local laws, ordinances or resolutions  imposing  such
    30  taxes  at  a rate that is: (i) one-half of one percent additional to the
    31  three percent rate authorized above in this paragraph  for  such  county
    32  for  the  period  beginning  June  first, two thousand three, and ending
    33  November thirtieth, two thousand [seventeen] twenty; and (ii)  an  addi-
    34  tional one-half of one percent in addition to the other rates authorized
    35  above  in  this  paragraph for such county for the period beginning June
    36  first, two thousand seven and ending November  thirtieth,  two  thousand
    37  [seventeen] twenty;
    38    § 2. This act shall take effect immediately.
 
    39                                 SUBPART VV
 
    40    Section  1.  Clause 17 of subparagraph (i) of the opening paragraph of
    41  section 1210 of the tax law, as amended by chapter 282 of  the  laws  of
    42  2015, is amended to read as follows:
    43    (17) the county of Tioga is hereby further authorized and empowered to
    44  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    45  taxes at a rate which is: (i) one-half of one percent additional to  the
    46  three  percent  rate  authorized above in this paragraph for such county
    47  for the period beginning September first, nineteen hundred ninety-three,
    48  and ending November thirtieth, two thousand three; and (ii) one  percent
    49  additional  to the three percent rate authorized above in this paragraph
    50  for such county for the period beginning December  first,  two  thousand
    51  five, and ending November thirtieth, two thousand [seventeen] twenty;
    52    § 2. This act shall take effect immediately.

        A. 1                               28
 
     1                                 SUBPART WW

     2    Section  1.  Clause 11 of subparagraph (i) of the opening paragraph of
     3  section 1210 of the tax law, as amended by chapter 276 of  the  laws  of
     4  2015, is amended to read as follows:
     5    (11) the county of Tompkins is hereby further authorized and empowered
     6  to  adopt  and amend local laws, ordinances or resolutions imposing such
     7  taxes at a rate which is one-half or one percent additional to the three
     8  percent rate authorized above in this paragraph for such county for  the
     9  period  beginning December first, nineteen hundred ninety-two and ending
    10  November thirtieth, two thousand [seventeen] twenty;
    11    § 2. This act shall take effect immediately.
 
    12                                 SUBPART XX
 
    13    Section 1. Clause 7 of subparagraph (i) of the  opening  paragraph  of
    14  section  1210  of  the tax law, as amended by chapter 181 of the laws of
    15  2015, is amended to read as follows:
    16    (7) the county of Ulster is hereby further authorized and empowered to
    17  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
    18  taxes  at  a  rate  which is one percent additional to the three percent
    19  rate authorized above in this paragraph for such county for  the  period
    20  beginning  September first, two thousand two and ending November thirti-
    21  eth, two thousand [seventeen] twenty;
    22    § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
    23  relating to certain tax rates  imposed  by  the  county  of  Ulster,  as
    24  amended  by  chapter  181  of  the  laws  of 2015, is amended to read as
    25  follows:
    26    § 3. If, pursuant to the authority of this act, the county  of  Ulster
    27  imposes  sales  and  compensating use taxes at a rate greater than three
    28  percent for all or any portion of the  period  commencing  September  1,
    29  2002,  and  ending  November  30, [2017] 2020, net collections from such
    30  additional rate of tax imposed during such period shall be deemed to be,
    31  and shall be included in,  net  collections  subject  to  such  county's
    32  existing  agreement  with  the city of Kingston entered into pursuant to
    33  subdivision (c) of section 1262 of the tax law and such net  collections
    34  shall be allocated in accordance with such agreement.
    35    § 3. This act shall take effect immediately.
 
    36                                 SUBPART YY
 
    37    Section  1.  Clause 34 of subparagraph (i) of the opening paragraph of
    38  section 1210 of the tax law, as amended by chapter 196 of  the  laws  of
    39  2015, is amended to read as follows:
    40    (34) the county of Wayne is hereby further authorized and empowered to
    41  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    42  taxes at a rate that is one percent additional to the three percent rate
    43  authorized above in this paragraph for such county for the period begin-
    44  ning December first, two thousand five, and ending  November  thirtieth,
    45  two thousand [seventeen] twenty;
    46    § 2. This act shall take effect immediately.
 
    47                                 SUBPART ZZ

        A. 1                               29
 
     1    Section  1.  Clause  6 of subparagraph (i) of the opening paragraph of
     2  section 1210 of the tax law, as amended by chapter 293 of  the  laws  of
     3  2015, is amended to read as follows:
     4    (6)  the  county of Wyoming is hereby further authorized and empowered
     5  to adopt and amend local laws, ordinances or resolutions  imposing  such
     6  taxes  at  a  rate  which is one percent additional to the three percent
     7  rate authorized above in this paragraph for such county for  the  period
     8  beginning September first, nineteen hundred ninety-two and ending Novem-
     9  ber thirtieth, two thousand [seventeen] twenty;
    10    § 2. This act shall take effect immediately.
 
    11                                 SUBPART AAA
 
    12    Section  1.  Clause 30 of subparagraph (i) of the opening paragraph of
    13  section 1210 of the tax law, as amended by chapter 156 of  the  laws  of
    14  2015, is amended to read as follows:
    15    (30) the county of Yates is hereby further authorized and empowered to
    16  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    17  taxes at a rate which is one percent additional  to  the  three  percent
    18  rate  authorized  above in this paragraph for such county for the period
    19  beginning September first, two thousand three, and ending November thir-
    20  tieth, two thousand [seventeen] twenty;
    21    § 2. This act shall take effect immediately.
 
    22                                 SUBPART BBB
 
    23    Section 1. Clause 6 of subparagraph (ii) of the opening  paragraph  of
    24  section  1210  of  the tax law, as amended by chapter 207 of the laws of
    25  2015, is amended to read as follows:
    26    (6) the city of Oswego is hereby further authorized and  empowered  to
    27  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    28  taxes at a rate which is one percent additional  to  the  three  percent
    29  rate  authorized  above  in  this paragraph for such city for the period
    30  beginning September first, two thousand four, and ending November  thir-
    31  tieth, two thousand [seventeen] twenty;
    32    § 2. This act shall take effect immediately.
 
    33                                 SUBPART CCC
 
    34    Section  1.  Clause 1 of subparagraph (ii) of the opening paragraph of
    35  section 1210 of the tax law, as amended by chapter 67  of  the  laws  of
    36  2015, is amended to read as follows:
    37    (1)  the city of Yonkers is hereby further authorized and empowered to
    38  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
    39  taxes  at  a  rate  which  is:  (a)  one percent additional to the three
    40  percent rate authorized above in this paragraph for such city;  and  (b)
    41  one-half  of  one  percent  in addition to the other rates authorized in
    42  this paragraph for such city for the period beginning  September  first,
    43  two thousand fifteen and ending November thirtieth, two thousand [seven-
    44  teen] twenty;
    45    § 2. Section 7 of chapter 67 of the laws of 2015, amending the tax law
    46  relating  to  authorizing the city of Yonkers to impose additional sales
    47  tax, is amended to read as follows:
    48    § 7. This act shall take effect immediately and shall  expire  and  be
    49  deemed repealed November 30, [2017] 2020.

        A. 1                               30
 
     1    §  3.  This act shall take effect immediately; provided, however, that
     2  the amendments to clause 1 of subparagraph (ii) of the opening paragraph
     3  of section 1210 of the tax law made by section one of this act shall not
     4  affect the expiration and reversion of such clause and shall  be  deemed
     5  to expire therewith.
 
     6                                 SUBPART DDD
 
     7    Section  1.  Clause 4 of subparagraph (ii) of the opening paragraph of
     8  section 1210 of the tax law, as amended by chapter 274 of  the  laws  of
     9  2015, is amended to read as follows:
    10    (4)  the  city  of  New  Rochelle  is  hereby  further  authorized and
    11  empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
    12  imposing  such  taxes  at  a rate which is one percent additional to the
    13  three percent rate authorized above in this paragraph for such city  for
    14  the  period beginning September first, nineteen hundred ninety-three and
    15  ending December thirty-first, two thousand [seventeen] twenty;
    16    § 2. This act shall take effect immediately.
    17    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    18  sion, or section of this part shall be adjudged by any court  of  compe-
    19  tent jurisdiction to be invalid, such judgment shall not affect, impair,
    20  or invalidate the remainder thereof, but shall be confined in its opera-
    21  tion  to the clause, sentence, paragraph, subdivision or section thereof
    22  directly involved in the controversy in which such judgment  shall  have
    23  been rendered. It is hereby declared to be the intent of the legislature
    24  that  this  part would have been enacted even if such invalid provisions
    25  had not been included herein.
    26    § 3. This act shall take effect immediately  provided,  however,  that
    27  the  applicable  effective  date  of Subparts A through DDD of this part
    28  shall be as specifically set forth in the last section of such Subparts.
 
    29                                   PART B
 
    30    Section 1. This part enacts into law  legislation  providing  for  the
    31  imposition  of hotel and motel taxes by certain counties. Each component
    32  is wholly contained within a Subpart identified as Subparts A through C.
    33  The effective date for each  particular  provision  contained  within  a
    34  Subpart  is set forth in the last section of such Subpart. Any provision
    35  of any section contained within a Subpart, including the effective  date
    36  of  the  Subpart, which makes reference to a section "of this act", when
    37  used in connection with that particular component, shall  be  deemed  to
    38  mean  and  refer to the corresponding section of the subpart in which it
    39  is found. Section three of this part sets forth  the  general  effective
    40  date of this part.
 
    41                                  SUBPART A
 
    42    Section  1. Subdivision 7 of section 1202-q of the tax law, as amended
    43  by chapter 323 of the laws of 2015, is amended to read as follows:
    44    (7) Such local law shall provide for the  imposition  of  a  hotel  or
    45  motel  tax for a period to expire on December thirty-first, two thousand
    46  [seventeen] twenty.
    47    § 2. Section 6 of chapter 179 of the laws of 2000,  amending  the  tax
    48  law,  relating to hotel and motel taxes in Nassau county and a surcharge
    49  on tickets to places of entertainment in  such  county,  as  amended  by
    50  chapter 323 of the laws of 2015, is amended to read as follows:

        A. 1                               31
 
     1    §  6. This act shall take effect immediately, except that section five
     2  of this act shall take effect on the same date as a chapter of the  laws
     3  of  2000 amending the public authorities law and the tax law relating to
     4  creating the Nassau  county  interim  finance  authority  takes  effect;
     5  provided,  further,  that sections two, three and four of this act shall
     6  expire and be deemed repealed December 31, [2017] 2020.
     7    § 3. This act shall take effect immediately.
 
     8                                  SUBPART B
 
     9    Section 1. Section 2 of chapter 405 of the laws of 2007, amending  the
    10  tax  law  relating to increasing hotel/motel taxes in Chautauqua county,
    11  as amended by chapter 320 of the laws of 2015, is  amended  to  read  as
    12  follows:
    13    §  2. This act shall take effect December 1, 2007 and shall expire and
    14  be deemed repealed November 30, [2017] 2020.
    15    § 2. This act shall take effect immediately.
 
    16                                  SUBPART C
 
    17    Section 1. Subdivision 7 of section 1202-o of the tax law, as  amended
    18  by chapter 348 of the laws of 2015, is amended to read as follows:
    19    (7)  Such  local  law  shall  provide for the imposition of a hotel or
    20  motel tax until December thirty-first, two thousand [seventeen] twenty.
    21    § 2. This act shall take effect immediately.
    22    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    23  sion, or section of this part shall be adjudged by any court  of  compe-
    24  tent jurisdiction to be invalid, such judgment shall not affect, impair,
    25  or invalidate the remainder thereof, but shall be confined in its opera-
    26  tion  to the clause, sentence, paragraph, subdivision or section thereof
    27  directly involved in the controversy in which such judgment  shall  have
    28  been rendered. It is hereby declared to be the intent of the legislature
    29  that  this  part would have been enacted even if such invalid provisions
    30  had not been included herein.
    31    § 3. This act shall take effect immediately  provided,  however,  that
    32  the applicable effective date of Subparts A through C of this part shall
    33  be as specifically set forth in the last section of such Subparts.

    34                                   PART C
 
    35    Section  1.  This  part  enacts into law legislation providing for the
    36  imposition of a county recording tax on obligation secured by a mortgage
    37  on real property. Each component is wholly contained  within  a  Subpart
    38  identified  as Subparts A through H. The effective date for each partic-
    39  ular provision contained within a Subpart  is  set  forth  in  the  last
    40  section of such Subpart. Any provision of any section contained within a
    41  Subpart, including the effective date of the Subpart, which makes refer-
    42  ence  to  a  section  "of  this  act", when used in connection with that
    43  particular component, shall be deemed to mean and refer  to  the  corre-
    44  sponding  section  of the subpart in which it is found. Section three of
    45  this part sets forth the general effective date of this part.
 
    46                                  SUBPART A

    47    Section 1. Section 2 of chapter 333 of the laws of 2006  amending  the
    48  tax  law  relating  to  authorizing  the county of Schoharie to impose a

        A. 1                               32
 
     1  county recording tax on obligation secured by a mortgage on real proper-
     2  ty, as amended by chapter 281 of the laws of 2015, is amended to read as
     3  follows:
     4    §  2.  This  act shall take effect immediately and shall expire and be
     5  deemed repealed on and after December 1, [2017] 2020.
     6    § 2. This act shall take effect immediately.
 
     7                                  SUBPART B
 
     8    Section 1. Section 2 of chapter 326 of the laws of 2006, amending  the
     9  tax law relating to authorizing the county of Hamilton to impose a coun-
    10  ty  recording  tax on obligations secured by mortgages on real property,
    11  as amended by chapter 296 of the laws of 2015, is  amended  to  read  as
    12  follows:
    13    §  2.  This  act shall take effect immediately and shall expire and be
    14  deemed repealed December 1, [2017] 2020.
    15    § 2. This act shall take effect immediately.
 
    16                                  SUBPART C
 
    17    Section 1. Section 2 of chapter 489 of the laws of 2004, amending  the
    18  tax  law relating to the mortgage recording tax in the county of Fulton,
    19  as amended by chapter 285 of the laws of 2015, is  amended  to  read  as
    20  follows:
    21    §  2. This act shall take effect immediately and shall expire November
    22  30, [2017] 2020 when upon such date the provisions of this act shall  be
    23  deemed repealed.
    24    § 2. This act shall take effect immediately.
 
    25                                  SUBPART D

    26    Section  1.  Subdivision 1 of section 253-d of the tax law, as amended
    27  by chapter 22 of the laws of 2015, is amended to read as follows:
    28    1. The city of Yonkers, acting through its local legislative body,  is
    29  hereby  authorized  and empowered to adopt and amend local laws imposing
    30  in any such city during the period beginning September  first,  nineteen
    31  hundred  ninety-three  and  ending  August  thirty-first,  two  thousand
    32  [seventeen] twenty, a tax of fifty cents for each  one  hundred  dollars
    33  and  each  remaining  major  fraction thereof of principal debt or obli-
    34  gation which is or under any contingency may be secured at the  date  of
    35  execution  thereof,  or  at  any  time thereafter, by a mortgage on real
    36  property situated within such city and recorded on  or  after  the  date
    37  upon  which such tax takes effect and a tax of fifty cents on such mort-
    38  gage if the principal debt or obligation which is or by any  contingency
    39  may be secured by such mortgage is less than one hundred dollars.
    40    § 2. This act shall take effect immediately.
 
    41                                  SUBPART E
 
    42    Section  1.  Section 2 of chapter 443 of the laws of 2007 amending the
    43  tax law relating to authorizing the county  of  Cortland  to  impose  an
    44  additional mortgage recording tax, as amended by chapter 161 of the laws
    45  of 2015, is amended to read as follows:
    46    §  2.  This  act  shall take effect on the sixtieth day after it shall
    47  have become a law and shall expire and be deemed  repealed  December  1,
    48  [2017] 2020.

        A. 1                               33
 
     1    § 2. This act shall take effect immediately.
 
     2                                  SUBPART F

     3    Section  1. Section 2 of chapter 579 of the laws of 2004, amending the
     4  tax law relating to authorizing the county of Genesee to impose a county
     5  recording tax on certain mortgage obligation, as amended by chapter  301
     6  of the laws of 2015, is amended to read as follows:
     7    §  2.  This  act shall take effect on the thirtieth day after it shall
     8  have become a law; and shall expire on November  1,  [2017]  2020,  when
     9  upon such date the provisions of this act shall be deemed repealed.
    10    § 2. This act shall take effect immediately.
 
    11                                  SUBPART G
 
    12    Section  1. Section 2 of chapter 366 of the laws of 2005, amending the
    13  tax law relating to the mortgage recording tax in the county  of  Yates,
    14  as  amended  by  chapter  232 of the laws of 2014, is amended to read as
    15  follows:
    16    § 2. This act shall take effect on the thirtieth day  after  it  shall
    17  have become a law and shall expire and be deemed repealed on December 1,
    18  [2017] 2020.
    19    § 2. This act shall take effect immediately.
 
    20                                  SUBPART H
 
    21    Section  1. Section 3 of chapter 365 of the laws of 2005, amending the
    22  tax law relating to the mortgage recording tax in the county of Steuben,
    23  as amended by chapter 212 of the laws of 2014, is  amended  to  read  as
    24  follows:
    25    § 3. This act shall take effect immediately except that section two of
    26  this  act  shall  take  effect  on the thirtieth day after it shall have
    27  become a law and shall expire and be  deemed  repealed  on  December  1,
    28  [2017] 2020.
    29    § 2. This act shall take effect immediately.
    30    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    31  sion,  or  section of this part shall be adjudged by any court of compe-
    32  tent jurisdiction to be invalid, such judgment shall not affect, impair,
    33  or invalidate the remainder thereof, but shall be confined in its opera-
    34  tion to the clause, sentence, paragraph, subdivision or section  thereof
    35  directly  involved  in the controversy in which such judgment shall have
    36  been rendered. It is hereby declared to be the intent of the legislature
    37  that this part would have been enacted even if such  invalid  provisions
    38  had not been included herein.
    39    §  3.  This  act shall take effect immediately provided, however, that
    40  the applicable effective date of Subparts A through H of this part shall
    41  be as specifically set forth in the last section of such Subparts.
 
    42                                   PART D

    43    Section 1. Section 2 of chapter 556 of the laws of 2007  amending  the
    44  tax law relating to the imposition of an additional real estate transfer
    45  tax within the county of Columbia, as amended by chapter 308 of the laws
    46  of 2015, is amended to read as follows:
    47    §  2.  This  act shall take effect immediately and shall expire and be
    48  deemed repealed on December 31, [2017] 2020.

        A. 1                               34
 
     1    § 2. This act shall take effect immediately.
 
     2                                   PART E
 
     3    Section  1.    Subparagraph  (A) of paragraph 7 of subdivision (ee) of
     4  section 1115 of the tax law, as amended by section 33 of part A of chap-
     5  ter 20 of the laws of 2015, is amended to read as follows:
     6    (A) "Tenant" means a person who, as lessee, enters into a space  lease
     7  with  a  landlord for a term of ten years or more commencing on or after
     8  September first, two thousand five, but not later than, in the case of a
     9  space lease with respect to leased premises located in eligible areas as
    10  defined in clause (i) of subparagraph (D) of this  paragraph,  September
    11  first, two thousand [seventeen] twenty and, in the case of a space lease
    12  with  respect to leased premises located in eligible areas as defined in
    13  clause (ii) of subparagraph (D) of this paragraph not later than Septem-
    14  ber first, two thousand [nineteen] twenty-two, of premises  for  use  as
    15  commercial  office  space  in  buildings located or to be located in the
    16  eligible areas. A person who currently  occupies  premises  for  use  as
    17  commercial  office  space  under  an existing lease in a building in the
    18  eligible areas shall not be eligible for exemption under  this  subdivi-
    19  sion  unless  such  existing  lease,  in  the case of a space lease with
    20  respect to leased premises located  in  eligible  areas  as  defined  in
    21  clause  (i)  of  subparagraph (D) of this paragraph expires according to
    22  its terms before September first, two  thousand  [seventeen]  twenty  or
    23  such existing lease, in the case of a space lease with respect to leased
    24  premises located in eligible areas as defined in clause (ii) of subpara-
    25  graph  (D)  of this paragraph and such person enters into a space lease,
    26  for a term of ten years or more commencing on or after September  first,
    27  two  thousand  five, of premises for use as commercial office space in a
    28  building located or to be located in the eligible areas,  provided  that
    29  such  space  lease  with  respect to leased premises located in eligible
    30  areas as defined in clause (i) of subparagraph  (D)  of  this  paragraph
    31  commences  no  later  than  September  first,  two  thousand [seventeen]
    32  twenty, and provided that such space lease with respect to leased  prem-
    33  ises located in eligible areas as defined in clause (ii) of subparagraph
    34  (D) of this paragraph commences no later than September first, two thou-
    35  sand  [nineteen] twenty-two and provided, further, that such space lease
    36  shall expire no earlier than ten  years  after  the  expiration  of  the
    37  original lease.
    38    § 2. Section 2 of part C of chapter 2 of the laws of 2005 amending the
    39  tax  law  relating to exemptions from sales and use taxes, as amended by
    40  section 34 of part A of chapter 20 of the laws of 2015,  is  amended  to
    41  read as follows:
    42    § 2. This act shall take effect September 1, 2005 and shall expire and
    43  be  deemed repealed on December 1, [2020] 2023, and shall apply to sales
    44  made, uses occurring and services rendered on or  after  such  effective
    45  date,  in  accordance  with  the  applicable  transitional provisions of
    46  sections 1106 and 1217 of the tax law; except that clause (i) of subpar-
    47  agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the
    48  tax law, as added by section one of this act, shall expire and be deemed
    49  repealed December 1, [2018] 2021.
    50    § 3. Subdivision (b) of section 25-z  of  the  general  city  law,  as
    51  amended  by  section  35 of part A of chapter 20 of the laws of 2015, is
    52  amended to read as follows:
    53    (b) No eligible business shall be authorized to receive a credit under
    54  any local law enacted pursuant to this article until the  premises  with

        A. 1                               35
 
     1  respect  to which it is claiming the credit meet the requirements in the
     2  definition of eligible premises and until  it  has  obtained  a  certif-
     3  ication  of  eligibility from the mayor of such city or an agency desig-
     4  nated  by  such mayor, and an annual certification from such mayor or an
     5  agency designated by such mayor as to the number of  eligible  aggregate
     6  employment  shares maintained by such eligible business that may qualify
     7  for obtaining a tax credit for the eligible business' taxable year.  Any
     8  written documentation submitted to such mayor or such agency or agencies
     9  in  order  to  obtain  any  such certification shall be deemed a written
    10  instrument for purposes of section 175.00 of the penal law.  Such  local
    11  law  may  provide for application fees to be determined by such mayor or
    12  such agency or agencies. No such certification of eligibility  shall  be
    13  issued under any local law enacted pursuant to this article to an eligi-
    14  ble  business  on  or  after July first, two thousand [seventeen] twenty
    15  unless:
    16    (1) prior to such date such business has purchased, leased or  entered
    17  into  a contract to purchase or lease particular premises or a parcel on
    18  which will be constructed such premises or already owned  such  premises
    19  or parcel;
    20    (2)  prior to such date improvements have been commenced on such prem-
    21  ises or parcel, which improvements will meet the requirements of  subdi-
    22  vision (e) of section twenty-five-y of this article relating to expendi-
    23  tures for improvements;
    24    (3) prior to such date such business submits a preliminary application
    25  for a certification of eligibility to such mayor or such agency or agen-
    26  cies  with respect to a proposed relocation to such particular premises;
    27  and
    28    (4) such business relocates to such particular premises not later than
    29  thirty-six months or, in a case in which the expenditures made  for  the
    30  improvements  specified  in  paragraph  two  of  this subdivision are in
    31  excess of fifty million dollars within seventy-two months from the  date
    32  of submission of such preliminary application.
    33    §  4.  Subdivision  (b)  of  section 25-ee of the general city law, as
    34  amended by section 36 of part A of chapter 20 of the laws  of  2015,  is
    35  amended to read as follows:
    36    (b) No eligible business or special eligible business shall be author-
    37  ized  to receive a credit against tax under any local law enacted pursu-
    38  ant to this article until the premises  with  respect  to  which  it  is
    39  claiming  the credit meet the requirements in the definition of eligible
    40  premises and until it has obtained a certification of  eligibility  from
    41  the  mayor  of  such city or any agency designated by such mayor, and an
    42  annual certification from such mayor or an  agency  designated  by  such
    43  mayor  as  to  the  number of eligible aggregate employment shares main-
    44  tained by such eligible business or such special eligible business  that
    45  may  qualify for obtaining a tax credit for the eligible business' taxa-
    46  ble year. No special eligible business shall be authorized to receive  a
    47  credit  against  tax  under  the  provisions  of this article unless the
    48  number of relocated employee base shares calculated pursuant to subdivi-
    49  sion (o) of section twenty-five-dd of this article is equal to or great-
    50  er than the lesser of twenty-five percent of the number of New York city
    51  base shares calculated pursuant to subdivision (p) of such  section  and
    52  two hundred fifty employment shares. Any written documentation submitted
    53  to  such  mayor  or  such agency or agencies in order to obtain any such
    54  certification shall be deemed  a  written  instrument  for  purposes  of
    55  section 175.00 of the penal law. Such local law may provide for applica-
    56  tion  fees to be determined by such mayor or such agency or agencies. No

        A. 1                               36
 
     1  certification of eligibility shall be issued under any local law enacted
     2  pursuant to this article to an eligible business on or after July first,
     3  two thousand [seventeen] twenty unless:
     4    (1)  prior to such date such business has purchased, leased or entered
     5  into a contract to purchase or lease  premises  in  the  eligible  Lower
     6  Manhattan area or a parcel on which will be constructed such premises;
     7    (2)  prior to such date improvements have been commenced on such prem-
     8  ises or parcel, which improvements will meet the requirements of  subdi-
     9  vision (e) of section twenty-five-dd of this article relating to expend-
    10  itures for improvements;
    11    (3) prior to such date such business submits a preliminary application
    12  for a certification of eligibility to such mayor or such agency or agen-
    13  cies with respect to a proposed relocation to such premises; and
    14    (4)  such  business relocates to such premises as provided in subdivi-
    15  sion (j) of section twenty-five-dd of this article not later than  thir-
    16  ty-six  months  or,  in  a  case  in which the expenditures made for the
    17  improvements specified in paragraph  two  of  this  subdivision  are  in
    18  excess  of fifty million dollars within seventy-two months from the date
    19  of submission of such preliminary application.
    20    § 5. Subdivision (b) of section 22-622 of the administrative  code  of
    21  the  city  of New York, as amended by section 37 of part A of chapter 20
    22  of the laws of 2015, is amended to read as follows:
    23    (b) No eligible business shall  be  authorized  to  receive  a  credit
    24  against  tax  or  a  reduction  in  base  rent  subject to tax under the
    25  provisions of this chapter, and of title eleven of the code as described
    26  in subdivision (a) of this section, until the premises with  respect  to
    27  which  it is claiming the credit meet the requirements in the definition
    28  of eligible premises and until it has obtained a certification of eligi-
    29  bility from the mayor or an agency designated by the mayor, and an annu-
    30  al certification from the mayor or an agency designated by the mayor  as
    31  to the number of eligible aggregate employment shares maintained by such
    32  eligible  business  that  may qualify for obtaining a tax credit for the
    33  eligible business' taxable year. Any written documentation submitted  to
    34  the mayor or such agency or agencies in order to obtain any such certif-
    35  ication  shall  be  deemed  a written instrument for purposes of section
    36  175.00 of the penal law. Application fees for such certifications  shall
    37  be  determined by the mayor or such agency or agencies. No certification
    38  of eligibility shall be issued to an eligible business on or after  July
    39  first, two thousand [seventeen] twenty unless:
    40    (1)  prior to such date such business has purchased, leased or entered
    41  into a contract to purchase or lease particular premises or a parcel  on
    42  which  will  be constructed such premises or already owned such premises
    43  or parcel;
    44    (2) prior to such date improvements have been commenced on such  prem-
    45  ises or parcel which improvements will meet the requirements of subdivi-
    46  sion  (e) of section 22-621 of this chapter relating to expenditures for
    47  improvements;
    48    (3) prior to such date such business submits a preliminary application
    49  for a certification of eligibility to such mayor or such agency or agen-
    50  cies with respect to a proposed relocation to such particular  premises;
    51  and
    52    (4) such business relocates to such particular premises not later than
    53  thirty-six  months  or,  in  a  case  in which the expenditures made for
    54  improvements specified in paragraph  two  of  this  subdivision  are  in
    55  excess  of fifty million dollars within seventy-two months from the date
    56  of submission of such preliminary application.

        A. 1                               37

     1    § 6. Subdivision (b) of section 22-624 of the administrative  code  of
     2  the  city  of New York, as amended by section 38 of part A of chapter 20
     3  of the laws of 2015, is amended to read as follows:
     4    (b) No eligible business or special eligible business shall be author-
     5  ized  to receive a credit against tax under the provisions of this chap-
     6  ter, and of title eleven of the code as described in subdivision (a)  of
     7  this  section,  until  the premises with respect to which it is claiming
     8  the credit meet the requirements in the definition of eligible  premises
     9  and  until it has obtained a certification of eligibility from the mayor
    10  or an agency designated by the mayor, and an annual  certification  from
    11  the  mayor  or  an  agency  designated  by the mayor as to the number of
    12  eligible aggregate employment shares maintained by such  eligible  busi-
    13  ness  or  special eligible business that may qualify for obtaining a tax
    14  credit for the eligible business'  taxable  year.  No  special  eligible
    15  business  shall  be authorized to receive a credit against tax under the
    16  provisions of this chapter and of title eleven of the  code  unless  the
    17  number of relocated employee base shares calculated pursuant to subdivi-
    18  sion  (o)  of section 22-623 of this chapter is equal to or greater than
    19  the lesser of twenty-five percent of the number of New  York  city  base
    20  shares  calculated  pursuant  to subdivision (p) of such section 22-623,
    21  and two hundred  fifty  employment  shares.  Any  written  documentation
    22  submitted to the mayor or such agency or agencies in order to obtain any
    23  such  certification shall be deemed a written instrument for purposes of
    24  section 175.00 of the penal  law.  Application  fees  for  such  certif-
    25  ications shall be determined by the mayor or such agency or agencies. No
    26  certification  of eligibility shall be issued to an eligible business on
    27  or after July first, two thousand [seventeen] twenty unless:
    28    (1) prior to such date such business has purchased, leased or  entered
    29  into  a  contract  to  purchase  or lease premises in the eligible Lower
    30  Manhattan area or a parcel on which will be constructed such premises;
    31    (2) prior to such date improvements have been commenced on such  prem-
    32  ises  or parcel, which improvements will meet the requirements of subdi-
    33  vision (e) of section 22-623 of this chapter  relating  to  expenditures
    34  for improvements;
    35    (3) prior to such date such business submits a preliminary application
    36  for a certification of eligibility to such mayor or such agency or agen-
    37  cies with respect to a proposed relocation to such premises; and
    38    (4) such business relocates to such premises not later than thirty-six
    39  months or, in a case in which the expenditures made for the improvements
    40  specified  in  paragraph  two of this subdivision are in excess of fifty
    41  million dollars within seventy-two months from the date of submission of
    42  such preliminary application.
    43    § 7. Paragraph 1 of subdivision (b) of section  25-s  of  the  general
    44  city  law,  as amended by section 39 of part A of chapter 20 of the laws
    45  of 2015, is amended to read as follows:
    46    (1) non-residential premises that are  wholly  contained  in  property
    47  that  is eligible to obtain benefits under title two-D or two-F of arti-
    48  cle four of the real property tax law, or would be eligible  to  receive
    49  benefits  under  such  article  except that such property is exempt from
    50  real property taxation and the requirements of paragraph (b) of subdivi-
    51  sion seven of section four hundred eighty-nine-dddd of such title two-D,
    52  or the requirements of subparagraph (ii) of paragraph (b) of subdivision
    53  five of section four hundred eighty-nine-cccccc  of  such  title  two-F,
    54  whichever is applicable, have not been satisfied, provided that applica-
    55  tion for such benefits was made after May third, nineteen hundred eight-
    56  y-five  and  prior  to July first, two thousand [seventeen] twenty, that

        A. 1                               38
 
     1  construction or renovation of such premises was described in such appli-
     2  cation, that such premises have  been  substantially  improved  by  such
     3  construction  or  renovation  so  described,  that  the minimum required
     4  expenditure as defined in such title two-D or two-F, whichever is appli-
     5  cable,  has  been  made,  and  that  such real property is located in an
     6  eligible area; or
     7    § 8. Paragraph 3 of subdivision (b) of section  25-s  of  the  general
     8  city  law,  as amended by section 40 of part A of chapter 20 of the laws
     9  of 2015, is amended to read as follows:
    10    (3) non-residential premises that are wholly contained in real proper-
    11  ty that has obtained approval after October thirty-first,  two  thousand
    12  and  prior  to July first, two thousand [seventeen] twenty for financing
    13  by an industrial development  agency  established  pursuant  to  article
    14  eighteen-A  of  the  general municipal law, provided that such financing
    15  has been used in whole or in part to substantially improve such premises
    16  (by construction or renovation), and that expenditures  have  been  made
    17  for  improvements  to  such real property in excess of ten per centum of
    18  the value at which such real property was assessed for tax purposes  for
    19  the  tax  year  in which such improvements commenced, that such expendi-
    20  tures have been made within thirty-six months after the earlier  of  (i)
    21  the  issuance  by  such  agency of bonds for such financing, or (ii) the
    22  conveyance of title to such property to such agency, and that such  real
    23  property is located in an eligible area; or
    24    §  9.  Paragraph  5  of subdivision (b) of section 25-s of the general
    25  city law, as amended by section 41 of part A of chapter 20 of  the  laws
    26  of 2015, is amended to read as follows:
    27    (5) non-residential premises that are wholly contained in real proper-
    28  ty  owned  by  such  city or the New York state urban development corpo-
    29  ration, or a subsidiary thereof, a  lease  for  which  was  approved  in
    30  accordance with the applicable provisions of the charter of such city or
    31  by  the  board  of  directors of such corporation, and such approval was
    32  obtained after October thirty-first, two  thousand  and  prior  to  July
    33  first,  two  thousand  [seventeen]  twenty, provided, however, that such
    34  premises were constructed or renovated subsequent to such approval, that
    35  expenditures have been made subsequent to such approval for improvements
    36  to such real property (by construction or renovation) in excess  of  ten
    37  per centum of the value at which such real property was assessed for tax
    38  purposes  for  the  tax  year in which such improvements commenced, that
    39  such expenditures have been made  within  thirty-six  months  after  the
    40  effective  date of such lease, and that such real property is located in
    41  an eligible area; or
    42    § 10. Paragraph 2 of subdivision (c) of section 25-t  of  the  general
    43  city  law,  as amended by section 42 of part A of chapter 20 of the laws
    44  of 2015, is amended to read as follows:
    45    (2) No eligible energy user, qualified eligible energy  user,  on-site
    46  cogenerator,  or clean on-site cogenerator shall receive a rebate pursu-
    47  ant to this article until it  has  obtained  a  certification  from  the
    48  appropriate  city agency in accordance with a local law enacted pursuant
    49  to this section. No such certification for a qualified  eligible  energy
    50  user  shall  be issued on or after November first, two thousand. No such
    51  certification of any other eligible energy user, on-site cogenerator, or
    52  clean on-site cogenerator shall be issued on or after  July  first,  two
    53  thousand [seventeen] twenty.
    54    §  11.  Paragraph 1 of subdivision (a) of section 25-aa of the general
    55  city law, as amended by section 43 of part A of chapter 20 of  the  laws
    56  of 2015, is amended to read as follows:

        A. 1                               39
 
     1    (1) is eligible to obtain benefits under title two-D or two-F of arti-
     2  cle  four  of the real property tax law, or would be eligible to receive
     3  benefits under such title except that such property is exempt from  real
     4  property  taxation  and the requirements of paragraph (b) of subdivision
     5  seven  of  section four hundred eighty-nine-dddd of such title two-D, or
     6  the requirements of subparagraph (ii) of paragraph  (b)  of  subdivision
     7  five  of  section  four  hundred eighty-nine-cccccc of such title two-F,
     8  whichever is applicable, of the real property  tax  law  have  not  been
     9  satisfied,  provided  that  application for such benefits was made after
    10  the thirtieth day of June, nineteen hundred ninety-five and  before  the
    11  first day of July, two thousand [seventeen] twenty, that construction or
    12  renovation  of such building or structure was described in such applica-
    13  tion, that such building or structure has been substantially improved by
    14  such construction or renovation,  and  (i)  that  the  minimum  required
    15  expenditure  as defined in such title has been made, or (ii) where there
    16  is  no  applicable  minimum  required  expenditure,  the  building   was
    17  constructed  within  such period or periods of time established by title
    18  two-D or two-F, whichever is applicable, of article  four  of  the  real
    19  property tax law for construction of a new building or structure; or
    20    §  12.  Paragraphs  2 and 3 of subdivision (a) of section 25-aa of the
    21  general city law, as amended by section 44 of part A of  chapter  20  of
    22  the laws of 2015, are amended to read as follows:
    23    (2)  has  obtained  approval after the thirtieth day of June, nineteen
    24  hundred ninety-five and before the  first  day  of  July,  two  thousand
    25  [seventeen]  twenty,  for  financing by an industrial development agency
    26  established pursuant to article eighteen-A of the general municipal law,
    27  provided that such financing has been  used  in  whole  or  in  part  to
    28  substantially  improve  such  building  or  structure by construction or
    29  renovation, that expenditures have been made for  improvements  to  such
    30  real  property in excess of twenty per centum of the value at which such
    31  real property was assessed for tax purposes for the tax  year  in  which
    32  such  improvements  commenced, and that such expenditures have been made
    33  within thirty-six months after the earlier of (i) the issuance  by  such
    34  agency  of  bonds for such financing, or (ii) the conveyance of title to
    35  such building or structure to such agency; or
    36    (3) is owned by the city of New York  or  the  New  York  state  urban
    37  development  corporation,  or  a subsidiary corporation thereof, a lease
    38  for which was approved in accordance with the applicable  provisions  of
    39  the  charter  of  such  city or by the board of directors of such corpo-
    40  ration, as the case may be, and such approval  was  obtained  after  the
    41  thirtieth day of June, nineteen hundred ninety-five and before the first
    42  day of July, two thousand [seventeen] twenty, provided that expenditures
    43  have been made for improvements to such real property in excess of twen-
    44  ty  per centum of the value at which such real property was assessed for
    45  tax purposes for the tax year in which such improvements commenced,  and
    46  that such expenditures have been made within thirty-six months after the
    47  effective date of such lease; or
    48    §  13.  Subdivision  (f)  of section 25-bb of the general city law, as
    49  amended by section 45 of part A of chapter 20 of the laws  of  2015,  is
    50  amended to read as follows:
    51    (f) Application and certification. An owner or lessee of a building or
    52  structure  located  in  an  eligible revitalization area, or an agent of
    53  such owner or lessee, may apply to such  department  of  small  business
    54  services  for certification that such building or structure is an eligi-
    55  ble building or targeted  eligible  building  meeting  the  criteria  of
    56  subdivision  (a)  or  (q)  of  section  twenty-five-aa  of this article.

        A. 1                               40

     1  Application for such certification must be filed after the thirtieth day
     2  of June, nineteen hundred ninety-five and before a  building  permit  is
     3  issued  for the construction or renovation required by such subdivisions
     4  and  before  the  first  day  of  July, two thousand [seventeen] twenty,
     5  provided that no certification for a targeted eligible building shall be
     6  issued after October thirty-first, two thousand. Such application  shall
     7  identify expenditures to be made that will affect eligibility under such
     8  subdivision  (a) or (q). Upon completion of such expenditures, an appli-
     9  cant shall supplement such application to provide information (i) estab-
    10  lishing that the criteria of such subdivision (a) or (q) have been  met;
    11  (ii) establishing a basis for determining the amount of special rebates,
    12  including a basis for an allocation of the special rebate among eligible
    13  revitalization area energy users purchasing or otherwise receiving ener-
    14  gy  services  from  an  eligible  redistributor of energy or a qualified
    15  eligible redistributor of energy; and (iii) supporting an allocation  of
    16  charges  for energy services between eligible charges and other charges.
    17  Such department shall certify a building or  structure  as  an  eligible
    18  building  or targeted eligible building after receipt and review of such
    19  information and upon a determination that such  information  establishes
    20  that  the  building  or  structure  qualifies as an eligible building or
    21  targeted eligible building. Such  department  shall  mail  such  certif-
    22  ication  or  notice thereof to the applicant upon issuance. Such certif-
    23  ication shall remain in effect provided the  eligible  redistributor  of
    24  energy or qualified eligible redistributor of energy reports any changes
    25  that  materially affect the amount of the special rebates to which it is
    26  entitled or the amount of reduction required by subdivision (c) of  this
    27  section  in  an  energy services bill of an eligible revitalization area
    28  energy user and otherwise complies with the requirements of  this  arti-
    29  cle.  Such department shall notify the private utility or public utility
    30  service required to make a special rebate to such redistributor  of  the
    31  amount  of  such special rebate established at the time of certification
    32  and any changes in such amount and any suspension or termination by such
    33  department of certification under this subdivision. Such department  may
    34  require  some  or all of the information required as part of an applica-
    35  tion or other report be provided by a licensed engineer.
    36    § 14. Paragraph 1 of subdivision (i) of section 22-601 of the adminis-
    37  trative code of the city of New York, as amended by section 46 of part A
    38  of chapter 20 of the laws of 2015, is amended to read as follows:
    39    (1) Non-residential premises that are  wholly  contained  in  property
    40  that  is  eligible  to  obtain  benefits under part four or part five of
    41  subchapter two of chapter two of title eleven of this code, or would  be
    42  eligible to receive benefits under such chapter except that such proper-
    43  ty  is  exempt from real property taxation and the requirements of para-
    44  graph two of subdivision g of  section  11-259  of  this  code,  or  the
    45  requirements  of  subparagraph  (b) of paragraph two of subdivision e of
    46  section 11-270 of this code, whichever  is  applicable,  have  not  been
    47  satisfied,  provided  that  application for such benefits was made after
    48  May third, nineteen hundred eighty-five and prior  to  July  first,  two
    49  thousand  [seventeen]  twenty,  that  construction or renovation of such
    50  premises was described in such application, that such premises have been
    51  substantially improved by such construction or renovation so  described,
    52  that  the  minimum  required expenditure as defined in such part four or
    53  part five, whichever is applicable, has been made, and  that  such  real
    54  property is located in an eligible area; or

        A. 1                               41
 
     1    § 15. Paragraph 3 of subdivision (i) of section 22-601 of the adminis-
     2  trative code of the city of New York, as amended by section 47 of part A
     3  of chapter 20 of the laws of 2015, is amended to read as follows:
     4    (3) non-residential premises that are wholly contained in real proper-
     5  ty  that  has obtained approval after October thirty-first, two thousand
     6  and prior to July first, two thousand [seventeen] twenty  for  financing
     7  by  an  industrial  development  agency  established pursuant to article
     8  eighteen-A of the general municipal law, provided  that  such  financing
     9  has been used in whole or in part to substantially improve such premises
    10  (by  construction  or  renovation), and that expenditures have been made
    11  for improvements to such real property in excess of ten  per  centum  of
    12  the  value at which such real property was assessed for tax purposes for
    13  the tax year in which such improvements commenced,  that  such  expendi-
    14  tures  have  been made within thirty-six months after the earlier of (i)
    15  the issuance by such agency of bonds for such  financing,  or  (ii)  the
    16  conveyance  of title to such property to such agency, and that such real
    17  property is located in an eligible area; or
    18    § 16. Paragraph 5 of subdivision (i) of section 22-601 of the adminis-
    19  trative code of the city of New York, as amended by section 48 of part A
    20  of chapter 20 of the laws of 2015, is amended to read as follows:
    21    (5) non-residential premises that are wholly contained in real proper-
    22  ty owned by such city or the New York  state  urban  development  corpo-
    23  ration,  or  a  subsidiary  thereof,  a  lease for which was approved in
    24  accordance with the applicable provisions of the charter of such city or
    25  by the board of directors of such corporation,  and  such  approval  was
    26  obtained  after  October  thirty-first,  two  thousand and prior to July
    27  first, two thousand [seventeen] twenty,  provided,  however,  that  such
    28  premises were constructed or renovated subsequent to such approval, that
    29  expenditures have been made subsequent to such approval for improvements
    30  to  such  real property (by construction or renovation) in excess of ten
    31  per centum of the value at which such real property was assessed for tax
    32  purposes for the tax year in which  such  improvements  commenced,  that
    33  such  expenditures  have  been  made  within thirty-six months after the
    34  effective date of such lease, and that such real property is located  in
    35  an eligible area; or
    36    § 17. Paragraph 1 of subdivision (c) of section 22-602 of the adminis-
    37  trative  code of the city of New  York, as amended by section 49 of part
    38  A of chapter 20 of the laws of 2015, is amended to read as follows:
    39    (1) No eligible energy user, qualified eligible energy  user,  on-site
    40  cogenerator,  clean  on-site cogenerator or special eligible energy user
    41  shall receive a rebate pursuant to this chapter until it has obtained  a
    42  certification  as  an  eligible  energy  user, qualified eligible energy
    43  user, on-site cogenerator, clean on-site cogenerator or special eligible
    44  energy user, respectively,  from  the  commissioner  of  small  business
    45  services.  No  such  certification  for a qualified eligible energy user
    46  shall be issued on or after July first,  two  thousand  three.  No  such
    47  certification  of any other eligible energy user, on-site cogenerator or
    48  clean on-site cogenerator shall be issued on or after  July  first,  two
    49  thousand  [seventeen]  twenty.    The  commissioner  of  small  business
    50  services, after notice and hearing, may revoke  a  certification  issued
    51  pursuant to this subdivision where it is found that eligibility criteria
    52  have  not  been  met  or  that  compliance with conditions for continued
    53  eligibility has not been maintained. The corporation counsel  may  main-
    54  tain a civil action to recover an amount equal to any benefits improper-
    55  ly obtained.

        A. 1                               42
 
     1    §  18.  Subparagraph  (b-2) of paragraph 2 of subdivision i of section
     2  11-704 of the administrative code of the city of New York, as amended by
     3  section 50 of part A of chapter 20 of the laws of 2015,  is  amended  to
     4  read as follows:
     5    (b-2)  The amount of the special reduction allowed by this subdivision
     6  with respect to a lease other than a sublease  commencing  between  July
     7  first,  two  thousand  five and June thirtieth, two thousand [seventeen]
     8  twenty with an initial or renewal lease term  of  at  least  five  years
     9  shall be determined as follows:
    10    (i)  For  the  base year the amount of such special reduction shall be
    11  equal to the base rent for the base year.
    12    (ii) For the first, second,  third  and  fourth  twelve-month  periods
    13  following  the  base  year the amount of such special reduction shall be
    14  equal to the lesser of (A) the base  rent  for  each  such  twelve-month
    15  period or (B) the base rent for the base year.
    16    § 19. Subdivision 9 of section 499-aa of the real property tax law, as
    17  amended  by  section  51 of part A of chapter 20 of the laws of 2015, is
    18  amended to read as follows:
    19    9. "Eligibility period." The period commencing April  first,  nineteen
    20  hundred  ninety-five  and  terminating  March thirty-first, two thousand
    21  one, provided, however, that with respect to eligible  premises  defined
    22  in subparagraph (i) of paragraph (b) of subdivision ten of this section,
    23  the  period  commencing  July  first,  two thousand and terminating June
    24  thirtieth, two thousand [eighteen] twenty-one,  and  provided,  further,
    25  however,  that with respect to eligible premises defined in subparagraph
    26  (ii) of paragraph (b) or  paragraph  (c)  of  subdivision  ten  of  this
    27  section,  the period commencing July first, two thousand five and termi-
    28  nating June thirtieth, two thousand [eighteen] twenty-one.
    29    § 20. Subparagraph (iii) of paragraph (a) of subdivision 3 of  section
    30  499-cc  of the real property tax law, as amended by section 52 of part A
    31  of chapter 20 of the laws of 2015, is amended to read as follows:
    32    (iii) With respect to the eligible premises  defined  in  subparagraph
    33  (ii)  of  paragraph  (b)  or paragraph (c) of subdivision ten of section
    34  four hundred ninety-nine-aa of this title and for purposes of  determin-
    35  ing  whether  the  amount of expenditures required by subdivision one of
    36  this section have been satisfied, expenditures on  improvements  to  the
    37  common  areas  of an eligible building shall be included only if work on
    38  such improvements commenced and the expenditures are made  on  or  after
    39  July  first,  two  thousand five and on or before December thirty-first,
    40  two thousand [eighteen] twenty-one; provided, however, that expenditures
    41  on improvements to the common areas of an eligible building  made  prior
    42  to three years before the lease commencement date shall not be included.
    43    §  21.  Subdivisions 5 and 9 of section 499-a of the real property tax
    44  law, as amended by section 53 of part A of chapter 20  of  the  laws  of
    45  2015, are amended to read as follows:
    46    5.  "Benefit  period." The period commencing with the first day of the
    47  month immediately following the rent commencement date  and  terminating
    48  no  later  than  sixty  months  thereafter, provided, however, that with
    49  respect to a lease commencing on or after April first, nineteen  hundred
    50  ninety-seven with an initial lease term of less than five years, but not
    51  less  than  three years, the period commencing with the first day of the
    52  month immediately following the rent commencement date  and  terminating
    53  no  later than thirty-six months thereafter. Notwithstanding the forego-
    54  ing sentence, a benefit period shall expire no later than March  thirty-
    55  first, two thousand [twenty-four] twenty-seven.

        A. 1                               43
 
     1    9.  "Eligibility  period." The period commencing April first, nineteen
     2  hundred ninety-five and terminating  March  thirty-first,  two  thousand
     3  [eighteen] twenty-one.
     4    §  22.  Paragraph  (a)  of  subdivision 3 of section 499-c of the real
     5  property tax law, as amended by section 54 of part A of  chapter  20  of
     6  the laws of 2015, is amended to read as follows:
     7    (a)  For  purposes  of  determining whether the amount of expenditures
     8  required by subdivision one of this section have been satisfied, expend-
     9  itures on improvements to the common areas of an eligible building shall
    10  be included only if work on such improvements commenced and the expendi-
    11  tures are made on or after April first, nineteen hundred ninety-five and
    12  on or before September thirtieth, two  thousand  [eighteen]  twenty-one;
    13  provided, however, that expenditures on improvements to the common areas
    14  of  an  eligible  building  made  prior  to three years before the lease
    15  commencement date shall not be included.
    16    § 23. Subdivision 8 of section 499-d of the real property tax law,  as
    17  amended  by  section  55 of part A of chapter 20 of the laws of 2015, is
    18  amended to read as follows:
    19    8. Leases commencing on or after April first, nineteen  hundred  nine-
    20  ty-seven  shall be subject to the provisions of this title as amended by
    21  chapter six hundred twenty-nine of the laws of nineteen hundred  ninety-
    22  seven,  chapter  one  hundred  eighteen of the laws of two thousand one,
    23  chapter four hundred forty of the laws of two  thousand  three,  chapter
    24  sixty  of the laws of two thousand seven, chapter twenty-two of the laws
    25  of two thousand ten, chapter fifty-nine of  the  laws  of  two  thousand
    26  fourteen  [and  the], chapter twenty of the laws of two thousand fifteen
    27  and the chapter of the laws of two thousand seventeen  that  added  this
    28  phrase. Notwithstanding any other provision of law to the contrary, with
    29  respect  to  leases commencing on or after April first, nineteen hundred
    30  ninety-seven, an application for a certificate  of  abatement  shall  be
    31  considered  timely filed if filed within one hundred eighty days follow-
    32  ing the lease commencement date or within sixty days following the  date
    33  chapter  six hundred twenty-nine of the laws of nineteen hundred ninety-
    34  seven became a law, whichever is later.
    35    § 24. Subparagraph (a) of paragraph 2  of  subdivision  i  of  section
    36  11-704 of the administrative code of the city of New York, as amended by
    37  section  56  of  part A of chapter 20 of the laws of 2015, is amended to
    38  read as follows:
    39    (a) An eligible tenant of eligible taxable premises shall be allowed a
    40  special reduction in determining the taxable base rent for such eligible
    41  taxable premises. Such special reduction shall be allowed  with  respect
    42  to  the rent for such eligible taxable premises for a period not exceed-
    43  ing sixty months or, with respect to a  lease  commencing  on  or  after
    44  April first, nineteen hundred ninety-seven with an initial lease term of
    45  less  than  five  years, but not less than three years, for a period not
    46  exceeding thirty-six months, commencing on the  rent  commencement  date
    47  applicable to such eligible taxable premises, provided, however, that in
    48  no event shall any special reduction be allowed for any period beginning
    49  after  March thirty-first, two thousand [twenty-four] twenty-seven.  For
    50  purposes of applying such special reduction, the base rent for the  base
    51  year  shall,  where  necessary  to  determine  the amount of the special
    52  reduction allowable with respect to any number of months falling  within
    53  a tax period, be prorated by dividing the base rent for the base year by
    54  twelve and multiplying the result by such number of months.

        A. 1                               44
 
     1    § 25. Paragraph (a) of subdivision 1 of section 489-dddddd of the real
     2  property  tax  law,  as amended by section 57 of part A of chapter 20 of
     3  the laws of 2015, is amended to read as follows:
     4    (a)  Application for benefits pursuant to this title may be made imme-
     5  diately following the effective date of a local law enacted pursuant  to
     6  this  title  and  continuing  until March first, two thousand [nineteen]
     7  twenty-two.
     8    § 26. Subdivision 3 of section 489-dddddd of  the  real  property  tax
     9  law,  as  amended  by  section 58 of part A of chapter 20 of the laws of
    10  2015, is amended to read as follows:
    11    3. (a) No benefits  pursuant  to  this  title  shall  be  granted  for
    12  construction  work  performed pursuant to a building permit issued after
    13  April first, two thousand [nineteen] twenty-two.
    14    (b) If no building permit was required, then no benefits  pursuant  to
    15  this  title  shall  be  granted  for construction work that is commenced
    16  after April first, two thousand [nineteen] twenty-two.
    17    § 27. Paragraph 1 of subdivision a of section 11-271 of  the  adminis-
    18  trative code of the city of New York, as amended by section 59 of part A
    19  of chapter 20 of the laws of 2015, is amended to read as follows:
    20    (1)  Application  for benefits pursuant to this part may be made imme-
    21  diately following the effective date of the local law  that  added  this
    22  section  and continuing until March first, two thousand [nineteen] twen-
    23  ty-two.
    24    § 28. Subdivision c of section 11-271 of the  administrative  code  of
    25  the  city  of New York, as amended by section 60 of part A of chapter 20
    26  of the laws of 2015, is amended to read as follows:
    27    c. (1) No  benefits  pursuant  to  this  part  shall  be  granted  for
    28  construction  work  performed pursuant to a building permit issued after
    29  April first, two thousand [nineteen] twenty-two.
    30    (2) If no building permit was required, then no benefits  pursuant  to
    31  this part shall be granted for construction work that is commenced after
    32  April first, two thousand [nineteen] twenty-two.
    33    §  29. This act shall take effect immediately, except that if this act
    34  shall become a law after June 30, 2017, this act shall be deemed to have
    35  been in full force and effect on and  after  June  30,  2017;  provided,
    36  further,  that  the  amendments  to  subparagraph  (A) of paragraph 7 of
    37  subdivision (ee) of section 1115 of the tax law made by section  one  of
    38  this  act  shall  not affect the repeal of such subdivision and shall be
    39  repealed therewith.
 
    40                                   PART F
 
    41    Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax
    42  law, as amended by chapter 338 of the laws of 2014, is amended  to  read
    43  as follows:
    44    (3)  a tax, at the same uniform rate, but at a rate not to exceed four
    45  and one-half per centum, in multiples of one-half of one per centum,  on
    46  the  receipts from every sale of any or all of the following services in
    47  whole or in part: credit rating, credit reporting, credit adjustment and
    48  collection services, including,  but  not  limited  to,  those  services
    49  provided  by  mercantile and consumer credit rating or reporting bureaus
    50  or agencies and credit adjustment or  collection  bureaus  or  agencies,
    51  whether  rendered in written or oral form or in any other manner, except
    52  to the extent otherwise taxable under article twenty-eight of this chap-
    53  ter;  notwithstanding  the  foregoing,  collection  services  shall  not
    54  include those services performed by a law office or a law and collection

        A. 1                               45
 
     1  office,  the maintenance or conduct of which constitutes the practice of
     2  law, if the services are performed by an attorney at law  who  has  been
     3  duly  licensed and admitted to practice law in this state. The local law
     4  imposing  the  taxes authorized by this paragraph may provide for exclu-
     5  sions and exemptions in addition to those provided  for  in  such  para-
     6  graph.  Provided,  however,  that the tax hereby authorized shall not be
     7  imposed after November thirtieth, two thousand [seventeen] twenty.
     8    § 2. Subsection (a) of section 1301 of the  tax  law,  as  amended  by
     9  chapter 338 of the laws of 2014, is amended to read as follows:
    10    (a)  Notwithstanding  any  other provision of law to the contrary, any
    11  city in this state having a population of one million or  more  inhabit-
    12  ants,  acting  through  its local legislative body, is hereby authorized
    13  and empowered to adopt and amend local laws imposing in any  such  city,
    14  for taxable years beginning after nineteen hundred seventy-five:
    15    (1)  a  tax  on  the personal income of residents of such city, at the
    16  rates provided for under subsection (a) of section thirteen hundred four
    17  of this article for taxable years beginning before two  thousand  [eigh-
    18  teen]  twenty,  and  at  the  rates provided for under subsection (b) of
    19  section thirteen hundred four of this article for taxable  years  begin-
    20  ning  after two thousand [seventeen] twenty, provided, however, that if,
    21  for any taxable year beginning after two  thousand  [seventeen]  twenty,
    22  the rates set forth in such subsection (b) are rendered inapplicable and
    23  the rates set forth in such subsection (a) are rendered applicable, then
    24  the  tax  for  such  taxable  year  shall be at the rates provided under
    25  subparagraph (A) of paragraphs one, two and  three  of  such  subsection
    26  (a),
    27    (2)  for taxable years beginning after nineteen hundred seventy-six, a
    28  separate tax on the ordinary income portion of lump sum distributions of
    29  such residents, at the rates provided  for  herein,  such  taxes  to  be
    30  administered,  collected and distributed by the commissioner as provided
    31  for in this article.
    32    § 3. Subsection (b) of section 1304 of the  tax  law,  as  amended  by
    33  chapter 338 of the laws of 2014, is amended to read as follows:
    34    (b)  A  tax  other  than  the city separate tax on the ordinary income
    35  portion of lump sum distributions imposed pursuant to the  authority  of
    36  section  thirteen  hundred  one  of  this article shall be determined as
    37  follows:
    38    (1) Resident married individuals filing  joint  returns  and  resident
    39  surviving  spouses.  The tax under this section for each taxable year on
    40  the city taxable income of every city resident  married  individual  who
    41  makes  a  single  return jointly with his or her spouse under subsection
    42  (b) of section thirteen hundred six of this  article  and  on  the  city
    43  taxable  income  of every city resident surviving spouse shall be deter-
    44  mined in accordance with the following table:
 
    45    For taxable years beginning after two thousand [seventeen] twenty:
 
    46  If the city taxable income is:         The tax is:
    47  Not over $21,600                       1.18% of the city taxable income
    48  Over $21,600 but not                   $255 plus 1.435% of excess
    49  over $45,000                             over $21,600
    50  Over $45,000 but not                   $591 plus 1.455% of excess
    51  over $90,000                             over $45,000
    52  Over $90,000                           $1,245 plus 1.48% of excess
    53                                           over $90,000

        A. 1                               46
 
     1    (2) Resident heads of households. The tax under this section for  each
     2  taxable year on the city taxable income of every city resident head of a
     3  household shall be determined in accordance with the following table:
 
     4    For taxable years beginning after two thousand [seventeen] twenty:
 
     5  If the city taxable income is:         The tax is:
     6  Not over $14,400                       1.18% of the city taxable income
     7  Over $14,400 but not                   $170 plus 1.435% of excess
     8  over $30,000                             over $14,400
     9  Over $30,000 but not                   $394 plus 1.455% of excess
    10  over $60,000                             over $30,000
    11  Over $60,000                           $830 plus 1.48% of excess
    12                                           over $60,000
 
    13    (3)  Resident  unmarried  individuals,  resident  married  individuals
    14  filing separate returns and resident estates and trusts. The  tax  under
    15  this  section  for each taxable year on the city taxable income of every
    16  city resident individual who is not a city resident  married  individual
    17  who  makes  a  single  return  jointly  with  his  or  her  spouse under
    18  subsection (b) of section thirteen hundred six of this article or a city
    19  resident head of household or a city resident surviving spouse,  and  on
    20  the city taxable income of every city resident estate and trust shall be
    21  determined in accordance with the following table:
 
    22    For taxable years beginning after two thousand [seventeen] twenty:
 
    23  If the city taxable income is:         The tax is:
    24  Not over $12,000                       1.18% of the city taxable income
    25  Over $12,000 but not                   $142 plus 1.435% of excess
    26  over $25,000                             over $12,000
    27  Over $25,000 but not                   $328 plus 1.455% of excess
    28  over $50,000                             over $25,000
    29  Over $50,000                           $692 plus 1.48% of excess
    30                                           over $50,000
    31    §  4.  Subsection  (a) of section 1304-B of the tax law, as amended by
    32  chapter 338 of the laws of 2014, is amended to read as follows:
    33    (a) (1) In addition to any other taxes authorized by this article, any
    34  city imposing such taxes is hereby authorized and empowered to adopt and
    35  amend local laws imposing in any such city for each taxable year  begin-
    36  ning  after  nineteen  hundred ninety but before two thousand [eighteen]
    37  twenty-one, an additional tax on the city taxable income of  every  city
    38  resident individual, estate and trust, to be calculated for each taxable
    39  year  as  follows:  (i)  for  each taxable year beginning after nineteen
    40  hundred ninety but before nineteen hundred ninety-nine, at the  rate  of
    41  fourteen  percent  of  the  sum  of the taxes for each such taxable year
    42  determined pursuant to section thirteen hundred four and  section  thir-
    43  teen  hundred  four-A  of  this  article; and (ii) for each taxable year
    44  beginning after nineteen hundred ninety-eight, at the rate  of  fourteen
    45  percent  of  the  tax  for such taxable year determined pursuant to such
    46  section thirteen hundred four.
    47    (2) Notwithstanding paragraph one of this subsection, for each taxable
    48  year beginning after nineteen hundred ninety-nine but before  two  thou-
    49  sand [eighteen] twenty-one, any city imposing such additional tax may by
    50  local  law  impose such tax at a rate that is less than fourteen percent
    51  and may impose such tax at more than one rate depending upon the  filing

        A. 1                               47
 
     1  status  and city taxable income of such city resident individual, estate
     2  or trust.
     3    (3)  A  local law enacted pursuant to paragraph two of this subsection
     4  shall be applicable with respect to any taxable year only if it has been
     5  enacted on or before July thirty-first of such year. A certified copy of
     6  such local law shall be mailed by registered mail to the  department  at
     7  its  office in Albany within fifteen days of its enactment. However, the
     8  department may allow additional time  for  such  certified  copy  to  be
     9  mailed  if  it  deems such action to be consistent with its duties under
    10  this article.
    11    § 5. Paragraph E of subdivision 1 of section 11-604 of the administra-
    12  tive code of the city of New York, as amended by chapter 338 of the laws
    13  of 2014, is amended to read as follows:
    14    E. For taxable years beginning on or  after  January  first,  nineteen
    15  hundred  seventy-eight but before January first, two thousand [eighteen]
    16  twenty-one, the tax imposed by subdivision one of section 11-603 of this
    17  subchapter shall be, in the case of each taxpayer:
    18    (a) whichever of the following amounts is the greatest:
    19    (1) an amount computed, for taxable years  beginning  before  nineteen
    20  hundred  eighty-seven,  at  the rate of nine per centum, and for taxable
    21  years beginning after nineteen hundred eighty-six, at the rate of  eight
    22  and  eighty-five  one-hundredths per centum, of its entire net income or
    23  the portion of such entire net income allocated within the city as here-
    24  inafter provided, subject to any modification required by paragraphs (d)
    25  and (e) of subdivision three of this section,
    26    (2) an amount computed at one and one-half mills for  each  dollar  of
    27  its  total business and investment capital, or the portion thereof allo-
    28  cated within the city, as hereinafter provided, except that in the  case
    29  of  a cooperative housing corporation as defined in the internal revenue
    30  code, the applicable rate shall be four-tenths of one mill,
    31    (3) an amount computed, for taxable years  beginning  before  nineteen
    32  hundred  eighty-seven,  at  the rate of nine per centum, and for taxable
    33  years beginning after nineteen hundred eighty-six, at the rate of  eight
    34  and  eighty-five  one-hundredths per centum, on thirty per centum of the
    35  taxpayer's entire net income plus salaries and other  compensation  paid
    36  to the taxpayer's elected or appointed officers and to every stockholder
    37  owning  in  excess  of five per centum of its issued capital stock minus
    38  fifteen thousand dollars (subject to proration as hereinafter  provided)
    39  and  any  net  loss for the reported year, or on the portion of any such
    40  sum allocated within the city as hereinafter provided for the allocation
    41  of entire net income, subject to any modification required by paragraphs
    42  (d) and (e) of subdivision three of  this  section,  provided,  however,
    43  that  for  taxable  years  beginning  on  or  after July first, nineteen
    44  hundred ninety-six, the provisions of paragraph H  of  this  subdivision
    45  shall apply for purposes of the computation under this clause, or
    46    (4)  for  taxable  years  ending on or before June thirtieth, nineteen
    47  hundred eighty-nine, one hundred twenty-five dollars, for taxable  years
    48  ending  after June thirtieth, nineteen hundred eighty-nine and beginning
    49  before two thousand nine, three hundred dollars, and for  taxable  years
    50  beginning after two thousand eight:
    51      If New York city receipts are:          Fixed dollar minimum tax is:
    52    Not more than $100,000                              $25
    53    More than $100,000 but not over $250,000            $75
    54    More than $250,000 but not over $500,000            $175
    55    More than $500,000 but not over $1,000,000          $500
    56    More than $1,000,000 but not over $5,000,000        $1,500

        A. 1                               48
 
     1    More than $5,000,000 but not over $25,000,000       $3,500
     2    Over $25,000,000                                    $5,000
     3  For  purposes  of  this  clause, New York city receipts are the receipts
     4  computed in accordance with subparagraph two of paragraph (a) of  subdi-
     5  vision  three  of  this  section for the taxable year. For taxable years
     6  beginning after two thousand eight, if the taxable  year  is  less  than
     7  twelve  months, the amount prescribed by this clause shall be reduced by
     8  twenty-five percent if the period for which the taxpayer is  subject  to
     9  tax  is  more than six months but not more than nine months and by fifty
    10  percent if the period for which the taxpayer is subject to  tax  is  not
    11  more  than  six  months. If the taxable year is less than twelve months,
    12  the amount of New York city receipts for  purposes  of  this  clause  is
    13  determined  by  dividing the amount of the receipts for the taxable year
    14  by the number of months in the taxable year and multiplying  the  result
    15  by twelve, plus;
    16    (b)  an  amount  computed  at the rate of three-quarters of a mill for
    17  each dollar of the portion of its subsidiary  capital  allocated  within
    18  the city as hereinafter provided.
    19    In  the  case  of a taxpayer which is not subject to tax for an entire
    20  year, the exemption allowed in clause three of subparagraph (a) of  this
    21  paragraph  shall  be  prorated according to the period such taxpayer was
    22  subject to tax. Provided, however, that this paragraph shall  not  apply
    23  to  taxable  years  beginning  after December thirty-first, two thousand
    24  [seventeen] twenty.  For the taxable years specified  in  the  preceding
    25  sentence,  the  tax imposed by subdivision one of section 11-603 of this
    26  subchapter shall be, in the case of each taxpayer, determined as  speci-
    27  fied  in  paragraph  A  of this subdivision, provided, however, that the
    28  provisions of paragraphs G and H of this  subdivision  shall  apply  for
    29  purposes  of  the  computation under clause three of subparagraph (a) of
    30  such paragraph A.
    31    § 6. The opening paragraph of section 11-1701  of  the  administrative
    32  code  of  the city of New York, as amended by chapter 338 of the laws of
    33  2014, is amended to read as follows:
    34    A tax is hereby imposed on the city taxable income of every city resi-
    35  dent individual, estate and trust  determined  in  accordance  with  the
    36  rates  set  forth  in  subdivision (a) of this section for taxable years
    37  beginning before two thousand [eighteen] twenty-one, and  in  accordance
    38  with  the rates set forth in subdivision (b) of this section for taxable
    39  years beginning after two thousand [seventeen] twenty.  Provided, howev-
    40  er, that if, for any taxable year beginning after two  thousand  [seven-
    41  teen]  twenty,  the rates set forth in such subdivision (b) are rendered
    42  inapplicable and the  rates  set  forth  in  such  subdivision  (a)  are
    43  rendered  applicable, then the tax for such taxable year shall be at the
    44  rates provided under subparagraph (A) of paragraphs one, two  and  three
    45  of such subdivision (a).
    46    §  7. Subdivision (b) of section 11-1701 of the administrative code of
    47  the city of New York, as amended by chapter 338 of the laws of 2014,  is
    48  amended to read as follows:
    49    (b)  Rate  of  tax.  A  tax  imposed pursuant to this section shall be
    50  determined as follows:
    51    (1) Resident married individuals filing  joint  returns  and  resident
    52  surviving  spouses.  The tax under this section for each taxable year on
    53  the city taxable income of every city resident  married  individual  who
    54  makes  a  single return jointly with his or her spouse under subdivision
    55  (b) of section 11-1751 of this title and on the city taxable  income  of

        A. 1                               49
 
     1  every  city  resident surviving spouse shall be determined in accordance
     2  with the following table:
     3    For taxable years beginning after two thousand [seventeen] twenty:
 
     4  If the city taxable income is:         The tax is:
     5  Not over $21,600                       1.18% of the city taxable income
     6  Over $21,600 but not                   $255 plus 1.435% of excess
     7  over $45,000                             over $21,600
     8  Over $45,000 but not                   $591 plus 1.455% of excess
     9  over $90,000                             over $45,000
    10  Over $90,000                           $1,245 plus 1.48% of excess
    11                                           over $90,000
    12    (2)  Resident heads of households. The tax under this section for each
    13  taxable year on the city taxable income of every city resident head of a
    14  household shall be determined in accordance with the following table:
    15    For taxable years beginning after two thousand [seventeen] twenty:
 
    16  If the city taxable income is:         The tax is:
    17  Not over $14,400                       1.18% of the city taxable income
    18  Over $14,400 but not                   $170 plus 1.435% of excess
    19  over $30,000                             over $14,400
    20  Over $30,000 but not                   $394 plus 1.455% of excess
    21  over $60,000                             over $30,000
    22  Over $60,000                           $830 plus 1.48% of excess
    23                                           over $60,000

    24    (3)  Resident  unmarried  individuals,  resident  married  individuals
    25  filing  separate  returns and resident estates and trusts. The tax under
    26  this section for each taxable year on the city taxable income  of  every
    27  city  resident  individual  who  is not a married individual who makes a
    28  single return jointly with his or her spouse under  subdivision  (b)  of
    29  section  11-1751 of this title or a city resident head of a household or
    30  a city resident surviving spouse, and on  the  city  taxable  income  of
    31  every  city  resident estate and trust shall be determined in accordance
    32  with the following table:
    33    For taxable years beginning after two thousand [seventeen] twenty:
 
    34  If the city taxable income is:         The tax is:
    35  Not over $12,000                       1.18% of the city taxable income
    36  Over $12,000 but not                   $142 plus 1.435% of excess
    37  over $25,000                             over $12,000
    38  Over $25,000 but not                   $328 plus 1.455% of excess
    39  over $50,000                             over $25,000
    40  Over $50,000                           $692 plus 1.48% of excess
    41                                           over $50,000
 
    42    § 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin-
    43  istrative code of the city of New York, as amended by chapter 338 of the
    44  laws of 2014, is amended to read as follows:
    45    (1) In addition to any other taxes imposed by this chapter,  there  is
    46  hereby  imposed  for  each taxable year beginning after nineteen hundred
    47  ninety but before two thousand [eighteen] twenty-one, an additional  tax
    48  on the city taxable income of every city resident individual, estate and
    49  trust,  to  be calculated for each taxable year as follows: (i) for each
    50  taxable year beginning after nineteen hundred ninety but before nineteen
    51  hundred ninety-nine, at the rate of fourteen percent of the sum  of  the

        A. 1                               50
 
     1  taxes  for each such taxable year determined pursuant to section 11-1701
     2  and section 11-1704 of this subchapter; and (ii) for each  taxable  year
     3  beginning  after  nineteen hundred ninety-eight, at the rate of fourteen
     4  percent  of  the  tax  for such taxable year determined pursuant to such
     5  section 11-1701.
     6    § 9. Subdivision (a) of section 11-2002 of the administrative code  of
     7  the  city of New York, as amended by chapter 338 of the laws of 2014, is
     8  amended to read as follows:
     9    (a) There are hereby imposed and there shall be paid  sales  taxes  at
    10  the rate of four and one-half percent on receipts from every sale of the
    11  services  of  beauty, barbering, hair restoring, manicuring, pedicuring,
    12  electrolysis, massage services and similar services, and every  sale  of
    13  services  by  weight  control salons, health salons, gymnasiums, turkish
    14  and sauna bath and similar establishments and every charge for  the  use
    15  of  such  facilities,  whether  or not any tangible personal property is
    16  transferred in conjunction therewith; but excluding services rendered by
    17  a physician, osteopath, dentist, nurse,  physiotherapist,  chiropractor,
    18  podiatrist,  optometrist,  ophthalmic  dispenser  or a person performing
    19  similar services licensed under title eight of  the  education  law,  as
    20  amended,  and  excluding  such services when performed on pets and other
    21  animals, as authorized by subdivision  (a)  of  section  twelve  hundred
    22  twelve-A  of the tax law. Provided, however, that the tax hereby imposed
    23  shall not be imposed after November thirtieth, two thousand  [seventeen]
    24  twenty.
    25    §  10.  The opening paragraph of subdivision (a) of section 11-2040 of
    26  the administrative code of the city of New York, as amended  by  chapter
    27  338 of the laws of 2014, is amended to read as follows:
    28    There  is hereby imposed within the city and there shall be paid a tax
    29  at the rate of four and one-half percent upon the  receipts  from  every
    30  sale,  except  for resale, of the following services, provided, however,
    31  that the tax hereby imposed shall not be imposed after November  thirti-
    32  eth,  two  thousand  [seventeen]  twenty,  on receipts from sales of the
    33  services specified in paragraph one of this subdivision:
    34    § 11. Section 4 of chapter 877 of the laws of 1975,  relating  to  the
    35  imposition of certain taxes in the city of New York, as amended by chap-
    36  ter 338 of the laws of 2014, is amended to read as follows:
    37    §  4.  This  act  shall  expire on December 31, [2017] 2020, provided,
    38  however, that it is hereby declared to be the express intention  of  the
    39  legislature  that  the provisions of sections two and three of this act,
    40  except with respect to the enforcement and collection of any tax arising
    41  thereunder, shall remain in full force and effect only until the date of
    42  such expiration, at which time the provisions of law amended by this act
    43  shall be continued in full force and effect as they existed prior to the
    44  enactment of this act.
    45    § 12. Section 6 of chapter 884 of the laws of 1975,  relating  to  the
    46  imposition of certain taxes in the city of New York, as amended by chap-
    47  ter 338 of the laws of 2014, is amended to read as follows:
    48    §  6.  This  act  shall  expire on December 31, [2017] 2020, provided,
    49  however, that it is hereby declared to be the express intention  of  the
    50  legislature  that the provisions of sections two, three and four of this
    51  act, except with respect to the enforcement and collection  of  any  tax
    52  arising thereunder, shall remain in full force and effect only until the
    53  date  of such expiration, at which time the provisions of law amended by
    54  this act shall be continued in full force and  effect  as  they  existed
    55  prior to the enactment of this act.

        A. 1                               51
 
     1    §  13.  Section  2 of chapter 882 of the laws of 1977, relating to the
     2  imposition of certain taxes in the city of New York, as amended by chap-
     3  ter 338 of the laws of 2014, is amended to read as follows:
     4    §  2.  This  act  shall  expire on December 31, [2017] 2020, provided,
     5  however, that it is hereby declared to be the express intention  of  the
     6  legislature  that the provisions of section one of this act, except with
     7  respect to the enforcement and collection of any tax arising thereunder,
     8  shall remain in full force and effect only until the date of such  expi-
     9  ration, at which time the provisions of law amended by this act shall be
    10  continued  in  full force and effect as they existed prior to the enact-
    11  ment of this act.
    12    § 14. This act shall take effect immediately.
 
    13                                   PART G
 
    14    Section 1.  Section 34 of chapter 91 of the laws of 2002 amending  the
    15  education  law and other laws relating to reorganization of the New York
    16  city school construction authority, board  of  education  and  community
    17  boards,  as  amended by section 1 of part O of chapter 73 of the laws of
    18  2016, is amended to read as follows:
    19    § 34. This act shall take effect July 1, 2002; provided, that sections
    20  one through twenty, twenty-four, and twenty-six through thirty  of  this
    21  act  shall  expire and be deemed repealed June 30, [2017] 2019 provided,
    22  further, that notwithstanding any provision of article 5 of the  general
    23  construction law, on June 30, [2017] 2019 the provisions of subdivisions
    24  3,  5,  and 8, paragraph b of subdivision 13, subdivision 14, paragraphs
    25  b, d, and e of subdivision 15, and subdivisions 17  and  21  of  section
    26  2554  of  the  education  law  as repealed by section three of this act,
    27  subdivision 1 of section 2590-b of the  education  law  as  repealed  by
    28  section  six  of  this  act,  paragraph  (a) of subdivision 2 of section
    29  2590-b of the education law as repealed by section seven  of  this  act,
    30  section 2590-c of the education law as repealed by section eight of this
    31  act, paragraph c of subdivision 2 of section 2590-d of the education law
    32  as  repealed by section twenty-six of this act, subdivision 1 of section
    33  2590-e of the education law as repealed by section twenty-seven of  this
    34  act,  subdivision  28 of section 2590-h of the education law as repealed
    35  by section twenty-eight of this act, subdivision 30 of section 2590-h of
    36  the education law as repealed by section twenty-nine of this act, subdi-
    37  vision 30-a of section 2590-h  of  the  education  law  as  repealed  by
    38  section  thirty  of  this  act  shall  be  revived  and  be read as such
    39  provisions existed in law on the date immediately preceding  the  effec-
    40  tive  date of this act; provided, however, that sections seven and eight
    41  of this act shall take effect on November  30,  2003;  provided  further
    42  that  the  amendments to subdivision 25 of section 2554 of the education
    43  law made by section two of this act shall be subject to  the  expiration
    44  and  reversion of such subdivision pursuant to section 12 of chapter 147
    45  of the laws of 2001, as amended, when upon such date the  provisions  of
    46  section four of this act shall take effect.
    47    §  2.  Subdivision 12 of section 17 of chapter 345 of the laws of 2009
    48  amending the education law and other laws relating to the New York  city
    49  board of education, chancellor, community councils, and community super-
    50  intendents,  as amended by section 2 of part O of chapter 73 of the laws
    51  of 2016, is amended to read as follows:
    52    12. any provision in sections one, two, three, four, five, six, seven,
    53  eight, nine, ten and eleven of this act  not  otherwise  set  to  expire
    54  pursuant to section 34 of chapter 91 of the laws of 2002, as amended, or

        A. 1                               52
 
     1  section  17 of chapter 123 of the laws of 2003, as amended, shall expire
     2  and be deemed repealed June 30, [2017] 2019.
     3    § 3. This act shall take effect immediately.
 
     4                                   PART H
 
     5    Section  1.  The  general  municipal  law  is  amended by adding a new
     6  section 209-ff to read as follows:
     7    § 209-ff. Provisions relating to certain accidental  disability  bene-
     8  fits.  1.  Notwithstanding  the  provisions  of  subdivisions a and b of
     9  section five hundred seven of the retirement and social security law,  a
    10  police/fire  member  in  active  service,  a  New  York  city  uniformed
    11  correction/sanitation revised plan member in active service or an inves-
    12  tigator revised plan member in active service shall be eligible for  the
    13  accidental  disability  benefit  provided  in  such section five hundred
    14  seven, regardless of whether he or she is eligible for a normal  service
    15  retirement  benefit.  For  the  purposes  of  this  section,  the  terms
    16  "police/fire member" and "active service" shall have the  same  meanings
    17  as  defined  in  section  five  hundred one of the retirement and social
    18  security law.
    19    2. Notwithstanding the provision of any general, special or local law,
    20  charter or administrative code to the contrary, subdivision d of section
    21  five hundred seven of the retirement and social security law  shall  not
    22  apply  to  retired  police/fire members, retired New York city uniformed
    23  correction/sanitation revised  plan  members  and  retired  investigator
    24  revised plan members who receive accidental disability retirement allow-
    25  ances.  Such  retirees shall be subject to post retirement medical exam-
    26  inations, and where applicable, modification  of  retirement  allowance,
    27  following  such  examinations,  in  the  same  manner and under the same
    28  conditions prescribed by law immediately prior to the  first  of  April,
    29  two    thousand   twelve   for   retired   New   York   city   uniformed
    30  correction/sanitation revised plan members, and prior to  the  first  of
    31  July,  two  thousand  nine  for  retired police/fire members and retired
    32  investigator revised plan members.
    33    § 2. Section 81 of chapter 18 of the laws of 2012 shall not  apply  to
    34  this act.
    35    § 3. This act shall take effect immediately.
          FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
          This  bill  will  allow certain uniformed members of public retirement
        systems who are subject to the provisions of Article 14 of  the  Retire-
        ment  and  Social  Security Law to be eligible to file for an accidental
        disability benefit regardless of whether he or she  is  eligible  for  a
        normal  service  retirement  benefit. The bill would also allow retirees
        who are receiving an accidental disability pension to continue to do  so
        despite being disapproved from receiving a federal social security disa-
        bility pension.
          If  this bill is enacted, insofar as it affects the New York State and
        Local Police and Fire Retirement System (PFRS), there are fewer than 100
        Tier 3 members that are subject to the  provisions  of  Article  14  who
        could possibly be affected.
          It  is estimated that there will be few, if any, accidental disability
        retirees affected, thus we anticipate that the cost to state of New York
        and the participating in the PFRS would be negligible.
          Summary of relevant resources:
          The membership data used in  measuring  the  impact  of  the  proposed
        change  was  the same as that used in the March 31, 2016 actuarial valu-

        A. 1                               53
 
        ation.  Distributions and other statistics can  be  found  in  the  2016
        Report  of  the  Actuary  and  the  2016  Comprehensive Annual Financial
        Report.
          The  actuarial  assumptions and methods used are described in the 2015
        and 2016 Annual Report to the Comptroller on Actuarial Assumptions,  and
        the  Codes  Rules  and  Regulations  of the State of New York: Audit and
        Control.
          The Market Assets and GASB Disclosures are found in the March 31, 2016
        New York State and Local  Retirement  System  Financial  Statements  and
        Supplementary Information.
          I am a member of the American Academy of Actuaries and meet the Quali-
        fication Standards to render the actuarial opinion contained herein.
          This  estimate,  dated  May 26, 2017, and intended for use only during
        the 2017 Legislative Session, is Fiscal Note No.  2017-98,  prepared  by
        the Actuary for the New York State and Local Retirement System.
          FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
          PROVISIONS  OF PROPOSED LEGISLATION: With respect to the New York City
        Police Pension Fund (POLICE), the New York  City  Employees'  Retirement
        System  (NYCERS),  the  proposed legislation would add Section 209-ff to
        the General Municipal Law  (GML)  to  permit  POLICE,  FIRE  and  NYCERS
        Members  who  are  subject  to Retirement and Social Security Law (RSSL)
        Article 14 (Eligible Members) and who would be ineligible for disability
        retirement benefits solely on account of being  eligible  for  a  normal
        service retirement benefit to be eligible for disability benefits.
          The  proposed  legislation  would also relax the safeguards provisions
        regarding  restrictions  on  post-retirement  employment  for   Eligible
        Members  who are awarded Accident Disability Retirement (ADR), and would
        also make the process for reducing or eliminating an ADR  benefit  based
        on post-retirement earnings more onerous.
          Currently,  Eligible Members receiving ADR benefits are subject to the
        safeguards provision contained in  RSSL  section  507(d).  RSSL  section
        507(d)  restricts ADR recipients who have not reached age 65 from engag-
        ing in employment or business activity that would render them ineligible
        for social security disability benefits. It is the understanding of  the
        Actuary  that ceasing to be disabled or earning above a threshold amount
        determined by the Social Security Administration,  set  at  $13,560  per
        year  in  2016  for  non-blind individuals, would result in an automatic
        cessation of ADR benefits.
          Where applicable, Eligible Members who would have been deemed ineligi-
        ble for social security disability may be permitted to receive ADR bene-
        fits while being placed on a preferred eligible  list  for  purposes  of
        reemployment  at  a salary grade not to exceed that from which the indi-
        vidual retired. Once an offer of employment is made, ADR benefits  would
        cease.
          Under  the  proposed legislation, RSSL section 507(d) safeguards would
        become inapplicable to Eligible  Members,  and  a  medical  examination,
        followed by the conditions prescribed by safeguards provisions in effect
        for the relevant POLICE, FIRE and NYCERS titles who became members prior
        to  the  application  or RSSL Article 14 would be required before an ADR
        benefit reduction or suspension could occur.
          Although subject to varying applicable safeguards provisions, relevant
        POLICE, FIRE and NYCERS titles that joined prior to the  application  of
        RSSL  Article  14  are  generally  subject to two alternative safeguards
        processes. Where an ADR recipient has not yet reached the minimum age of
        service retirement and the sum of ADR retirement benefits  and  post-re-
        tirement  earnings  exceed the salary of the title next higher than that

        A. 1                               54
 
        held at the time of retirement, the ADR pension is automatically reduced
        by the  amount  exceeding  such  salary  rate.  The  second  alternative
        involves  a medical examination to determine disability level, the Board
        of  Trustee  review  and  approval, to reduce the ADR amount based on an
        ability of the retiree to perform gainful employment,  or  based  on  an
        offer  of employment after being placed on a preferred eligible list. It
        is the understanding of the Actuary,  that  the  second  alternative  is
        rarely utilized.
          The proposed legislation would therefore eliminate the automatic bene-
        fit  reduction  and termination alternative under safeguards, reduce the
        amount of time safeguards may be applied  to  a  retiree,  increase  the
        amount  of  post-retirement  earnings an ADR recipient may earn before a
        reduction or elimination of an ADR benefit can be  applied,  and  modify
        the safeguards provision in effect for Eligible Member titles who became
        members prior to application of Article 14 to require a medical examina-
        tion and Board of Trustee review and approval to reduce or terminate and
        ADR  benefit  even in situations where the retiree is gainfully employed
        and earning above the applicable post-retirement earnings threshold.
          The Effective Date of the proposed legislation would be  the  date  of
        enactment.
          IMPACT  ON  ADR  BENEFITS  PAYABLE: Under the proposed legislation the
        eligibility requirements for disability benefits  would  be  revised  to
        allow for benefits after a member is eligible for normal service retire-
        ment  benefits  and  the  safeguards  provisions  would  be  relaxed  as
        explained above.
          FINANCIAL IMPACT - CHANGES IN PROJECTED  ACTUARIAL  PRESENT  VALUE  OF
        BENEFITS  AND  PROJECTED  EMPLOYER  CONTRIBUTIONS:  For purposes of this
        Fiscal Note, it is assumed that the changes  in  the  Actuarial  Present
        Value  (APV)  of  benefits  (APVB),  APV  of  member  contributions, the
        Unfunded Actuarial Accrued Liability (UAAL) and APV of  future  employer
        contributions would be reflected for the first time in the June 30, 2016
        actuarial  valuation  of POLICE, FIRE and NYCERS. Under the One-Year Lag
        Methodology (OYLM), the first year in  which  changes  in  benefits  for
        Eligible Members would impact employer contributions to POLICE, FIRE and
        NYCERS would be Fiscal Year 2018.
          The additional member contributions expressed as percentages of annual
        wages  provided  in  section  18  of Chapter 298 of the Laws of 2016 and
        section 4, Part SSS of Chapter 59 of the Laws of 2017  for  purposes  of
        maintaining  no  additional employer contributions for implementation of
        the Enhanced Plan for applicable members included the cost  for  changes
        to  eligibility  requirements for disability retirement contained in the
        proposed legislation, corresponding to the APVB in Table 1 below.
          Table 1 presents an estimate of the increases in the APV  of  benefits
        and  in  employer  contributions  to  POLICE, FIRE and NYCERS for Fiscal
        Years 2018 through 2022 due to the  changes  in  disability  eligibility
        based on the applicable actuarial assumptions and methods noted herein:
 
                                         Table 1

               Estimated Financial Impact if Certain Revisions are Made to
                Eligibility for Disability Benefits for Eligible Members
 
                                      ($ Millions)
 
                                  Increase in APV of      Increase in Employer
        Fiscal Year                    Benefits              Contributions*

        A. 1                               55
 
        2018
             * POLICE                    $76.5                     8.9
             * FIRE                       45.4                       0
             * Sanitation                  6.9                       0
             * Correction                  4.6                       0
             * Total                    $133.4                    $8.9
 
        2019
             * POLICE                    $95.8                     9.9
             * FIRE                       61.6                       0
             * Sanitation                  9.0                       0
             * Correction                  6.2                       0
             * Total                    $172.6                    $9.9
 
        2020
             * POLICE                   $116.2                    11.0
             * FIRE                       77.1                       0
             * Sanitation                 11.5                       0
             * Correction                  9.7                       0
             * Total                    $212.9                    $11.0
 
        2021
             * POLICE                   $136.9                    11.7
             * FIRE                       93.1                       0
             * Sanitation                 13.9                       0
             * Correction                  9.7                       0
             * Total                    $253.6                    $11.7
 
        2022
             * POLICE                   $158.8                    12.5
             * FIRE                      111.4                       0
             * Sanitation                 17.1                       0
             * Correction                 11.5                       0
             * Total                    $298.8                    $12.5
          *  The  cost  for  this  change  has already been accounted for in the
        Preliminary June 30, 2016 actuarial valuation of FIRE and NYCERS.
          The estimated increases in APVB in Table 1 are based upon the  follow-
        ing projection assumptions:
          *  Level workforce (i.e., new employees are hired to replace those who
        leave active status).
          * Salary increases consistent with those used in projections presented
        to the New York City Office of  Management  and  Budget  in  April  2017
        (Preliminary Projections).
          *  New  entrant salaries consistent with those used in the Preliminary
        Projections.
          OTHER COSTS: Not measured in this Fiscal Note are the following:
          * The initial, additional administrative costs  of  POLICE,  FIRE  and
        NYCERS to implement the proposed legislation.
          *  The  impact  of  this  proposed legislation on Other Postemployment
        Benefit (OPEB) costs.
          CENSUS DATA: The  starting  census  data  used  for  the  calculations
        presented  herein and shown in Table 2 below are the census data used in
        the Preliminary June 30, 2016 (Lag) actuarial valuation of POLICE, FIRE,
        and NYCERS to  determine  the  Preliminary  Fiscal  Year  2018  employer
        contributions.

        A. 1                               56

                                         Table 2
                             Census Data as of June 30, 2016
                            Average        Average        Average
        Group       Count   Age            Service        Salary
 
        Police
        Tier 3      3,211   31.3           5.2            $87,300
        Revised
        Tier 3      7,998   28.5           1.8            $58,400
 
        Fire
        Tier 3      336     29.9           3.0            $60,500
        Revised
        Tier 3      1,638   29.0           1.3            $53,000
 
        Sanitation  1,563   36.5           2.4            $55,800
 
        Correction  2,302   33.1           1.9            $52,200
 
          ACTUARIAL  ASSUMPTIONS  AND  METHODS: The change in the APVB presented
        herein has been calculated based on the actuarial assumptions and  meth-
        ods  in  effect  for the Preliminary June 30, 2016 (Lag) actuarial valu-
        ations used to determine  the  Preliminary  Fiscal  Year  2018  employer
        contributions of POLICE, FIRE and NYCERS.
          It  has  been  further assumed that all Tier 3 POLICE, FIRE and NYCERS
        members who became members prior to the effective date of  the  proposed
        legislation will choose new disability provisions.
          New  entrants  were projected to replace the members expected to leave
        the active population to maintain a steady-state population.
          STATEMENT OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief  Actu-
        ary for, and independent of, the New York City Pension Funds and Retire-
        ment Systems. I am a Fellow of the Society of Actuaries, a Fellow of the
        Conference  of Consulting Actuaries and a Member of the American Academy
        of Actuaries. I meet the Qualification Standards of the American Academy
        of Actuaries to render the actuarial opinion contained herein.
          FISCAL NOTE IDENTIFICATION: This Fiscal Note  2017-23  dated  May  30,
        2017  was prepared by the Chief Actuary for the New York City Employees'
        Retirement System, the New York City Police Pension Fund,  and  the  New
        York  Fire  Department  Pension  Fund. This estimate is intended for use
        only during the 2017 Legislative Session.
 
     1                                   PART I
 
     2    Section 1. Subparagraph (i) of paragraph 1 of subdivision b of section
     3  1612 of the tax law, as amended by chapter 174 of the laws of  2013,  is
     4  amended to read as follows:
     5    (i)  less  ten  percent  of the total revenue wagered after payout for
     6  prizes to be retained by the division for operation, administration, and
     7  procurement purposes, provided, however, a vendor track  located  within
     8  Oneida  county,  within  fifteen  miles  of  a Native American class III
     9  gaming facility, that has maintained at least ninety  percent  of  full-
    10  time  equivalent  employees  as  they  employed in the year two thousand
    11  sixteen, may withhold up to seventy-five percent of such funds for oper-
    12  ational expenses upon a determination by the gaming commission that such
    13  funds are necessary to sustain operation of such vendor track;

        A. 1                               57
 
     1    § 2. Subparagraph (ii) of paragraph 1 of subdivision b of section 1612
     2  of the tax law is amended by adding a new clause (J) to read as follows:
     3    (J)  Notwithstanding  clause  (H)  of  this  subparagraph,  the gaming
     4  commission shall be able to authorize  a  vendor  track  located  within
     5  Oneida  county,  within  fifteen  miles  of  a Native American class III
     6  gaming facility, and who has maintained at least ninety percent of full-
     7  time equivalent employees as they employed  in  the  year  two  thousand
     8  sixteen,  to use a portion of their vendor's capital award of up to four
     9  percent of the total revenue wagered at the vendor  track  after  payout
    10  for prizes pursuant to this chapter each year, for operations.
    11    §  3.  This  act shall take effect immediately and shall expire and be
    12  deemed repealed two years after such date.
 
    13                                   PART J
 
    14    Section 1. Section 1 of a chapter of the laws  of  2017,  relating  to
    15  creating  the Lake Ontario-St. Lawrence Seaway flood recovery and Inter-
    16  national  Joint  Commission  Plan  2014  mitigation  grant  program,  as
    17  proposed  in legislative bill numbers S.6783 and A.8013-A, is amended to
    18  read as follows:
    19    Section 1. This act enacts into law major  components  of  legislation
    20  relating to creating the Lake Ontario - St. Lawrence Seaway flood relief
    21  and  recovery  [and International Joint Commission Plan 2014 mitigation]
    22  grant program and establishing real property tax refunds and credits for
    23  participation in the Lake Ontario  and  connected  waterways  assessment
    24  relief  act. Each component is wholly contained within a Part identified
    25  as Parts A through C. The effective date for each  particular  provision
    26  contained  within  such  Part  is  set forth in the last section of such
    27  Part. Any provision in any section contained within  a  Part,  including
    28  the effective date of the Part, which makes a reference to a section "of
    29  this act", when used in connection with that particular component, shall
    30  be  deemed to mean and refer to the corresponding section of the Part in
    31  which it is found. Section three of this  act  sets  forth  the  general
    32  effective date of this act.
    33    § 2. Part A of a chapter of the laws of 2017, relating to creating the
    34  Lake  Ontario-St. Lawrence Seaway flood recovery and International Joint
    35  Commission Plan 2014 mitigation grant program, as proposed  in  legisla-
    36  tive bill numbers S.6783 and A.8013-A, is amended to read as follows:
 
    37                                   PART A
 
    38    Section  1.  There  is  hereby  created  the Lake Ontario-St. Lawrence
    39  Seaway flood relief and recovery  [and  International  Joint  Commission
    40  Plan 2014 mitigation] grant program.
    41    1.  When used in this act, the term "covered waterway" shall mean Lake
    42  Ontario, the St. Lawrence river, Seneca  lake,  the  Seneca  river,  the
    43  Oswego river, the Oneida river, Oneida lake and Cross lake.
    44    2. (a) Small businesses, farms, owners of multiple dwellings, homeown-
    45  ers associations, and not-for-profit organizations that sustained direct
    46  physical  flood-related  damage  as  a  result of flooding caused by the
    47  raised level of any covered waterway, that occurred between  January  1,
    48  2017  and  [June  30]  August 31, 2017, shall be eligible to apply for a
    49  grant under this subdivision.
    50    (b) Such grant shall be in an amount of no more than [$30,000] $20,000
    51  for owners of multiple dwellings and no more than [$100,000] $50,000 for
    52  small businesses,  farms,  homeowners  associations  and  not-for-profit

        A. 1                               58
 
     1  corporations,  and  shall  be  used  for  [storm-related]  flood-related
     2  repairs and restoration to structures, equipment, and for other  [storm-
     3  related] flood-related costs or losses, all of which were not covered by
     4  any  other  federal,  state or local recovery program or any third-party
     5  payors.
     6    (c) The [empire state] New York state  urban  development  corporation
     7  shall  administer  this  grant  program,  which  shall not exceed in the
     8  aggregate [$25,000,000] $15,000,000.   Such corporation [is]  and  other
     9  relevant  state  agencies  and state authorities are hereby empowered to
    10  establish grant guidelines and additional eligibility  criteria[,  based
    11  on  available  flood  damage  data  provided  by applicable state and/or
    12  federal agencies,] as [it deems]  deemed  necessary  to  effectuate  the
    13  administration  of  this program.   Any grant guidelines and eligibility
    14  criteria established by the corporation  pursuant  to  this  subdivision
    15  shall  be  equivalent  to, and shall not be more restrictive than, those
    16  established by the New York State Urban Development  Corporation,  doing
    17  business  as  the  Empire  State  Development  Corporation, in the grant
    18  programs it administered pursuant to part H of chapter 56 of the laws of
    19  2011. In providing assistance pursuant to this subdivision, the  [empire
    20  state]  New  York state urban development corporation shall give prefer-
    21  ence to applicants that demonstrate the greatest need, based  on  avail-
    22  able flood damage data provided by applicable state and/or federal agen-
    23  cies.
    24    3.  (a) [Owners]   Notwithstanding the provisions of article 19 of the
    25  private housing finance law, owners of residences that sustained  direct
    26  physical  flood-related  damage  as  a  result of flooding caused by the
    27  raised level of any covered waterway, that occurred between  January  1,
    28  2017  and  [June  30]  August 31, 2017, shall be eligible to apply for a
    29  grant under this subdivision; however, the owner of a non-primary  resi-
    30  dence  shall only be eligible with respect to such non-primary residence
    31  if such owner had a qualified gross income no greater than $275,000  for
    32  the 2016 taxable year.
    33    (b) Such grant shall be in an amount of no more than [$60,000] $50,000
    34  and shall be used for [storm-related] flood-related repairs and restora-
    35  tion  to  structures, equipment, and for other [storm-related] flood-re-
    36  lated costs, all of which were not covered by any other  federal,  state
    37  or local recovery program or any third-party payors.
    38    (c)  The  [empire  state  development]  affordable housing corporation
    39  shall administer this grant program,  which  shall  not  exceed  in  the
    40  aggregate  $15,000,000.  Such  corporation [is] and other relevant state
    41  agency or state authorities are  hereby  empowered  to  establish  grant
    42  guidelines  and  additional  eligibility  criteria[,  based on available
    43  flood damage data provided by applicable state and/or federal agencies,]
    44  as [it deems] deemed necessary to effectuate the administration of  this
    45  program.    Any grant guidelines and eligibility criteria established by
    46  the corporation pursuant to this subdivision shall be equivalent to, and
    47  shall not be more restrictive than, those established by  the  New  York
    48  State  Urban Development Corporation, doing business as the Empire State
    49  Development Corporation, in the grant programs it administered  pursuant
    50  to  part  H  of  chapter 56 of the laws of 2011. In providing assistance
    51  pursuant to this subdivision, the [empire state development]  affordable
    52  housing corporation shall give preference to applicants that demonstrate
    53  the  greatest  need,  based  on  available flood damage data provided by
    54  applicable state and/or federal agencies.
    55    4. (a) Counties, cities, towns, villages and  special  districts  that
    56  sustained  direct  physical flood-related damage as a result of flooding

        A. 1                               59
 
     1  caused by the raised  level  of  any  covered  waterway,  that  occurred
     2  between  January  1,  2017 and [June 30] August 31, 2017, [are] shall be
     3  eligible to apply for a grant under this subdivision.
     4    (b)  [Such  grant shall be in an amount of no more than $1,000,000 and
     5  shall be used for storm-related repairs  and  restoration  to  municipal
     6  infrastructure and systems, including, but not limited to, roads, bridg-
     7  es  and  other  transportation systems, drinking water systems, sanitary
     8  and/or storm sewer systems, levee and/or flood  protection  systems,  as
     9  well  as for municipal equipment, and for other storm-related costs, all
    10  of which were not covered by any other federal, state or local  recovery
    11  program or any third-party payors.
    12    (c)  The  empire  state  development corporation shall administer this
    13  grant program, which shall not exceed in the aggregate $25,000,000. Such
    14  corporation is hereby empowered to establish grant guidelines and  addi-
    15  tional  eligibility  criteria,  based  on  available  flood  damage data
    16  provided by applicable state and/or federal agencies, as it deems neces-
    17  sary to effectuate the administration  of  this  program.  In  providing
    18  assistance  pursuant  to  this subdivision, the empire state development
    19  corporation shall give preference to  applicants  that  demonstrate  the
    20  greatest need, based on available flood damage data provided by applica-
    21  ble state and/or federal agencies.
    22    5.  (a) The empire state development corporation, in consultation with
    23  the department  of  environmental  conservation  and  the  environmental
    24  facilities  corporation,  shall  administer a grant program for counties
    25  for flood mitigation or flood control projects in lakes, rivers, creeks,
    26  streams, and brooks. Only counties that sustained direct physical flood-
    27  related damage as a result of the flooding caused by the raised level of
    28  any covered waterway, between January 1, 2017 and June 30,  2017,  shall
    29  be eligible to apply for a grant under this subdivision.
    30    (b)  This grant program shall not exceed in the aggregate $15,000,000.
    31  Individual grants shall be not less than  $300,000  and  not  more  than
    32  $500,000,  provided however, counties may jointly apply for such grants,
    33  and the amount for such joint grants may equal the sum  of  the  amounts
    34  that  would  have  been  separately available to the individual counties
    35  making such joint application.
    36    (c) The empire state development corporation, in consultation with the
    37  department of environmental conservation and the  environmental  facili-
    38  ties  corporation, is hereby empowered to establish grant guidelines and
    39  additional eligibility criteria, based on available  flood  damage  data
    40  provided by applicable state and/or federal agencies, as it deems neces-
    41  sary  to  effectuate  the  administration  of this program. In providing
    42  assistance pursuant to this subdivision, the  empire  state  development
    43  corporation  shall  give  preference  to applicants that demonstrate the
    44  greatest need, based on available flood damage data provided by applica-
    45  ble state and/or federal  agencies  including  the  International  Joint
    46  Commission.    Priority  also  may  be given to remediation which if not
    47  undertaken may result in additional flooding.
    48    6. (a) Municipalities and special districts in the county of  Chautau-
    49  qua,  Cattaraugus  and  Allegany  that  sustained  direct physical flood
    50  related damage as a result of a severe storm and flooding which occurred
    51  on July 14 and 15, 2015 are eligible to apply for  a  grant  under  this
    52  subdivision.
    53    (b)  Municipalities and special districts in the county of Monroe that
    54  sustained direct physical storm related damage as a result of  a  severe
    55  storm  which  occurred on March 8 and 9, 2017 are also eligible to apply
    56  for a grant under this subdivision.

        A. 1                               60

     1    (c) Grants under paragraph (a) of this subdivision,  shall  be  in  an
     2  amount  of  not more than $1,000,000. Grants under paragraph (b) of this
     3  subdivision, shall be in an amount of not more than $500,000.
     4    (d)  Grants  under paragraph (a) of this subdivision, shall be used by
     5  grant recipients to repair damage to  public  infrastructure,  including
     6  publicly  owned  roads,  bridges, drainage and flood mitigation systems,
     7  and any ancillary infrastructure necessary for the safe operation of the
     8  components thereof.   Grants under paragraph (b)  of  this  subdivision,
     9  shall be used by grant recipients for excess personnel costs and related
    10  contractual  services necessary to making infrastructure safe for public
    11  use in time of the emergency.
    12    (e) All such grants under  this  subdivision  must  be  for  costs  or
    13  repairs  which  were  not  covered  by any other federal, state or local
    14  recovery program or any third-party payers. In no event  shall  a  grant
    15  under  this  subdivision  be  used  for  infrastructure repairs that are
    16  required due to normal wear and tear.
    17    (f) The empire state development  corporation  shall  administer  this
    18  grant program, which shall not exceed in the aggregate $10,000,000. Such
    19  corporation  is hereby empowered to establish grant guidelines and addi-
    20  tional eligibility  criteria,  based  on  available  flood  damage  data
    21  provided by applicable state and/or federal agencies, as it deems neces-
    22  sary  to  effectuate  the  administration  of this program. In providing
    23  assistance pursuant to this subdivision, the  empire  state  development
    24  corporation  shall  give  preference  to applicants that demonstrate the
    25  greatest need, based on available flood damage data provided by applica-
    26  ble state and/or federal agencies.
    27    § 2. Interagency response team. (a)  The  governor  shall  convene  an
    28  interagency  response  team to assist in the development and implementa-
    29  tion of the Lake Ontario-St. Lawrence Seaway flood recovery and Interna-
    30  tional Joint Commission  Plan  2014  mitigation  grant  program  and  to
    31  provide  for  a coordinated state response to the flooding caused by the
    32  raised level of any covered waterway, between January 1, 2017  and  June
    33  30, 2017, referred to in this section as the "flooding".
    34    (b)  The  interagency  response  team shall consist of representatives
    35  from the empire state  development  corporation;  division  of  homeland
    36  security  and  emergency  services;  division  of  housing and community
    37  renewal; department of  environmental  conservation;  office  of  parks,
    38  recreation  and historic preservation; department of health; division of
    39  state police; department of transportation; office of general  services;
    40  department  of state; division of military and naval affairs; department
    41  of corrections and community supervision;  department  of  labor;  state
    42  university  of New York; New York state thruway authority; department of
    43  taxation and finance; public service commission; and any other  agencies
    44  deemed  appropriate by the governor. The interagency response team shall
    45  also include representatives from municipalities affected by the  flood-
    46  ing,  not-for-profit  organizations  engaged  in  disaster  response and
    47  relief, and other local stakeholders affected by the flooding.
    48    (c) The role of the interagency response team  includes,  but  is  not
    49  limited  to:  developing a comprehensive multi-agency plan to respond to
    50  the flooding; assisting in the allocation and distribution of state  and
    51  federal  resources within the affected counties; developing criteria for
    52  the distribution of state or federal grant  funds,  including  the  Lake
    53  Ontario-St.  Lawrence  Seaway  flood  recovery  and  International Joint
    54  Commission Plan 2014 mitigation grant program; ensuring the availability
    55  and continued potability of drinking water supplies; developing  a  plan
    56  to  assist small businesses, farms, owners of multiple dwellings, owners

        A. 1                               61

     1  of residences, and not-for-profit organizations with obtaining insurance
     2  coverage relating to flooding damage; and developing a multi-agency plan
     3  to respond to future water level increases or other  issues  related  to
     4  the International Joint Commission Plan 2014.
     5    §  3.  All  or  portions of the funds appropriated to the empire state
     6  development corporation may hereby be  made  available  to  support  the
     7  grants pursuant for the purposes of this act.
     8    §  4.]  Grants shall be used for flood-related repairs and restoration
     9  to municipal infrastructure and systems, including, but not limited  to,
    10  roads, bridges and other transportation systems, drinking water systems,
    11  sanitary  and/or  storm  sewer  systems,  levee  and/or flood protection
    12  systems, as well as for municipal equipment, and for other flood-related
    13  costs and may also be used for flood mitigation, construction of resili-
    14  ency measures, or flood  control  projects  in  lakes,  rivers,  creeks,
    15  streams,  and  brooks,  and  for other flood-related costs, all of which
    16  were not covered by any other federal, state or local  recovery  program
    17  or any third-party payors.
    18    Individual  grants  for flood-related repairs and restoration shall be
    19  in an amount not more than  $1,000,000  and  for  flood  mitigation,  an
    20  amount  not  more  than  $500,000;  provided, however in both instances,
    21  municipalities or special districts may jointly apply for  such  grants,
    22  and  the  amount  for such joint grants may equal the sum of the amounts
    23  that would have been separately  available  to  the  individual  munici-
    24  palities or special districts making such joint application.
    25    (c)  The  housing  trust  fund corporation shall administer this grant
    26  program, which shall not exceed in  the  aggregate  $15,000,000.    Such
    27  corporation,  and other relevant state agencies or state authorities, is
    28  hereby empowered to establish grant guidelines and additional  eligibil-
    29  ity  criteria, based on available flood damage data provided by applica-
    30  ble state and/or federal agencies, as it deems necessary  to  effectuate
    31  the  administration of this program.  Any grant guidelines and eligibil-
    32  ity criteria established by the corporation pursuant to this subdivision
    33  shall be equivalent to, and shall not be more  restrictive  than,  those
    34  established  by  the New York State Urban Development Corporation, doing
    35  business as the Empire  State  Development  Corporation,  in  the  grant
    36  programs it administered pursuant to part H of chapter 56 of the laws of
    37  2011.   In providing assistance pursuant to this subdivision, the corpo-
    38  ration shall give preference to applicants that demonstrate the greatest
    39  need, based on available flood damage data provided by applicable  state
    40  and/or federal agencies.
    41    5.  The  grant  administering  agency and authority, and executives or
    42  staff thereof, as needed to carry out the  duties  associated  with  the
    43  grants  specified  in  subdivisions  two, three and four of this section
    44  shall coordinate with any agency designated as a member of the  Disaster
    45  Preparedness  Commission defined in article 2-B of the executive law; or
    46  any department, division, board, bureau, commission, public authority or
    47  other agency of the state or any political subdivision thereof.
    48    6. Except as otherwise specifically provided herein, none of the fore-
    49  going provisions shall be deemed a waiver of any federal, state or local
    50  law, rules, ordinances, or regulations with respect to eligible repairs,
    51  restoration or other work for which grant funding is provided.
    52    § 2. This act shall take effect immediately.
    53    § 3. Paragraph 42 of subsection (c) of section 612 of the tax law,  as
    54  added  by section 1 of Part C of a chapter of the laws of 2017, relating
    55  to creating the Lake Ontario-St.  Lawrence  Seaway  flood  recovery  and
    56  International  Joint  Commission  Plan 2014 mitigation grant program, as

        A. 1                               62

     1  proposed in legislative bill numbers S.6783 and A.8013-A, is amended  to
     2  read as follows:
     3    (42)  Distributions  from an eligible retirement plan, as such term is
     4  defined in subparagraph (B)  of  paragraph  (8)  of  subsection  (c)  of
     5  section  four hundred two of the Internal Revenue Code, made on or after
     6  April first, two thousand seventeen and before April second,  two  thou-
     7  sand  twenty-two.  In  order for such distributions to be eligible to be
     8  subtracted from federal adjusted gross income under this paragraph,  the
     9  following conditions must be satisfied: (A) the taxpayer's primary resi-
    10  dence was located in the area affected by the disaster declared pursuant
    11  to  executive  order  one  hundred sixty-five of two thousand seventeen,
    12  declaring a state of emergency, dated May third, two thousand seventeen;
    13  (B) such primary residence must have incurred  [severe]  damage  due  to
    14  coastal  flooding, widespread erosion and water damage [and such primary
    15  residence was located in the affected disaster area pursuant  to  execu-
    16  tive order one hundred sixty-five of two thousand seventeen, declaring a
    17  state  of  emergency, dated May third, two thousand seventeen] caused by
    18  such disaster; (C) such damage must qualify for the  casualty  deduction
    19  under  section  one  hundred  sixty-five  of  the  internal revenue code
    20  (determined without regard to whether the loss exceeds  ten  percent  of
    21  adjusted  gross  income);  and  (D) the taxpayer during the taxable year
    22  must use the entire amount of the distributions to pay for repairs need-
    23  ed as a result of such damage. Provided, however, that the amount of the
    24  distributions that otherwise may be subtracted under this paragraph must
    25  be reduced by any deduction claimed by  the  taxpayer  for  such  damage
    26  pursuant to section one hundred sixty-five of the internal revenue code.
    27  Provided,  further,  that  the  taxpayer  shall  not claim a subtraction
    28  modification  under  paragraph  three-a  of  this  subsection  for  such
    29  distribution.
    30    §  4.  This  act  shall  take  effect on the same date and in the same
    31  manner as a chapter of the laws of 2017, relating to creating  the  Lake
    32  Ontario-St.  Lawrence  Seaway  flood  recovery  and  International Joint
    33  Commission Plan 2014 mitigation grant program, as proposed  in  legisla-
    34  tive bill numbers S.6783 and A.8013-A, takes effect; provided that:
    35    1.  Section  two of this act shall take effect on the same date and in
    36  the same manner as part A of a chapter of the laws of 2017, relating  to
    37  creating  the Lake Ontario-St. Lawrence Seaway flood recovery and Inter-
    38  national  Joint  Commission  Plan  2014  mitigation  grant  program,  as
    39  proposed in legislative bill numbers S.6783 and A.8013-A, takes effect;
    40    2. Section three of this act shall take effect on the same date and in
    41  the  same manner as part C of a chapter of the laws of 2017, relating to
    42  creating the Lake Ontario-St. Lawrence Seaway flood recovery and  Inter-
    43  national  Joint  Commission  Plan  2014  mitigation  grant  program,  as
    44  proposed in legislative bill numbers S.6783 and A.8013-A, takes effect.

    45                                   PART K
 
    46    Section 1. Section 1 of chapter 54 of the laws of 2017,  enacting  the
    47  capital  projects budget, is amended by repealing the items herein below
    48  set forth in brackets and by adding to  such  section  the  other  items
    49  underscored in this section.
    50             MISCELLANEOUS -- ALL STATE DEPARTMENTS AND AGENCIES
 
    51                   STATE AND MUNICIPAL FACILITIES PROGRAM

        A. 1                               63
 
     1                         CAPITAL PROJECTS   2017-18
 
     2                                          APPROPRIATIONS  REAPPROPRIATIONS
 
     3    Capital Projects Funds - Other .....  [385,000,000]     1,253,250,000
     4      ..................................   398,500,000
     5                                        ----------------  ----------------
     6      All Funds ........................  [385,000,000]      1,253,250,000
     7      ..................................   398,500,000
     8                                        ================  ================
 
     9  STATE AND MUNICIPAL FACILITIES PROGRAM (CCP)
    10    ............................................ [385,000,000] 398,500,000
    11                                                --------------
 
    12    Capital Projects Funds - Other
    13    Capital Projects Fund
    14    State and Municipal Facilities Purpose
 
    15  For   payment   of   the  capital  costs  of
    16    construction, improvement,  rehabilitation
    17    or  reconstruction  of facilities owned by
    18    eligible  entities;  the  acquisition   of
    19    capital  facilities and assets by eligible
    20    entities, including fixed capital  assets;
    21    the  acquisition  by  eligible entities of
    22    equipment  and   other   capital   assets,
    23    including  vehicles, in support of health,
    24    safety,  technology,  or  innovation;  the
    25    acquisition by an eligible entity of capi-
    26    tal  assets with a useful life of not less
    27    than ten  years  purchased  for  the  sole
    28    purpose   of   preserving  and  protecting
    29    infrastructure that is  owned,  controlled
    30    or  appurtenant  to  an  eligible  entity,
    31    including but not limited  to  heavy  duty
    32    road  maintenance  and  construction vehi-
    33    cles, pavers, snow plows, street  sweepers
    34    and  heavy  duty  fire, emergency response
    35    and  law  enforcement  vehicles;  economic
    36    development   projects  sponsored  by  the
    37    state  or   municipal   corporations,   as
    38    defined in section 2 of the general munic-
    39    ipal  law, that will create or retain jobs
    40    in New York  state  as  certified  by  the
    41    commissioner of the department of economic
    42    development;   or  environmental  projects
    43    sponsored by the state or municipal corpo-
    44    rations as defined in  section  2  of  the
    45    general  municipal law.  Eligible entities
    46    shall  consist  of  the  state;  municipal
    47    corporations  as  defined  in section 2 of
    48    the general municipal law; water and sewer
    49    districts; the Metropolitan Transportation
    50    Authority; a college or university  estab-

        A. 1                               64
 
     1    lished  pursuant  to  section  352  of the
     2    education law, section 6203 of the  educa-
     3    tion  law or section 6302 of the education
     4    law;  an independent not-for-profit insti-
     5    tution of higher education as  defined  in
     6    subdivision  2  of  section  6401  of  the
     7    education law;  public  school  districts;
     8    public    housing    authorities;   public
     9    libraries and library systems chartered by
    10    the regents of the state of  New  York  or
    11    established  by an act of the legislature;
    12    public  park  conservancies  or  not   for
    13    profit   corporations  organized  for  the
    14    purpose of investing in parks owned by the
    15    state  or   municipal   corporations,   as
    16    defined in section 2 of the general munic-
    17    ipal  law;  not for profit fire districts,
    18    fire  commissions,  fire  companies,  fire
    19    departments,  volunteer  rescue  and ambu-
    20    lance  squads;  and  special  act   school
    21    districts,  schools for the blind and deaf
    22    and  other  students   with   disabilities
    23    subject  to  article  85  of the education
    24    law, and private schools for students with
    25    disabilities authorized pursuant to  chap-
    26    ter 853 of the laws of 1976.
    27  Costs  may include, but shall not be limited
    28    to  engineering  services,   construction,
    29    project  management, right-of-way acquisi-
    30    tion, and work appurtenant  and  ancillary
    31    thereto.  No funds from this appropriation
    32    may be used as  a  required  match  or  be
    33    considered  a  local  share to other state
    34    programs  or  to  leverage  state  aid  or
    35    grants  including  but  not limited to the
    36    apportionment of aid under  the  education
    37    law.  Notwithstanding any provision of law
    38    to the contrary, funds appropriated herein
    39    may, subject to the approval of the direc-
    40    tor  of  the  budget, be (i) interchanged,
    41    (ii) transferred from  this  appropriation
    42    to  any  other  appropriation of any state
    43    department,  agency  or   public   benefit
    44    corporation,  or (iii) suballocated to any
    45    other state department, agency  or  public
    46    benefit   corporation,   to  achieve  this
    47    purpose.
    48  Notwithstanding the foregoing,  any  limita-
    49    tions   contained  therein  or  any  other
    50    inconsistent provision of law, funds  from
    51    this  appropriation  shall  also be avail-
    52    able, including for payment of liabilities
    53    incurred or payments made prior  to  April
    54    1,  2017, (i) for any purpose, individual,
    55    or entity authorized under the Lake Ontar-
    56    io-St. Lawrence Seaway  flood  relief  and

        A. 1                               65
 
     1    recovery  grant program established pursu-
     2    ant to a chapter  of  the  laws  of  2017,
     3    subject to the approval of the director of
     4    the  budget,  and  (ii) for payment of the
     5    costs of other storm  recovery  and  miti-
     6    gation  projects, not to exceed 10,000,000
     7    dollars in the aggregate to municipalities
     8    and special districts in (a) the  counties
     9    of  Chautauqua,  Cattaraugus  and Allegany
    10    for damages sustained as  a  result  of  a
    11    severe  storm  and flooding which occurred
    12    July 14 and 15, 2015,  in  an  amount  not
    13    less  than  6,800,000  dollars  or (b) the
    14    county of  Monroe  for  damages  resulting
    15    from a severe storm which occurred March 8
    16    and  9,  2017,  in an amount not to exceed
    17    2,000,000 dollars subject to the  approval
    18    of the director of the budget (SM0117SM) .
    19    ............................ [385,000,000]   398,500,000
    20                                --------------
    21    §  2.  This  act  shall take effect immediately and shall be deemed to
    22  have been in full force and effect on and after April 1, 2017.
 
    23                                   PART L
 
    24    Section 1. Article 9 of the environmental conservation law is  amended
    25  by adding a new title 21 to read as follows:
    26                                  TITLE 21
    27      FOREST PRESERVE HEALTH AND SAFETY LAND ACCOUNT AND PUBLIC UTILITY
    28                                IMPROVEMENTS
    29  Section 9-2101. Health and safety land account creation and use.
    30          9-2103. Highway right of way public utility improvements.
    31          9-2105. Department reporting.
    32  § 9-2101. Health and safety land account creation and use.
    33    1. Definitions. For purposes of this section:
    34    a.  "eligible project" means a public health or safety-related project
    35  necessary where no viable alternative exists, limited to the following:
    36    (i) address bridge hazards to improve public safety on county highways
    37  and town highways;
    38    (ii) elimination of the hazards of  dangerous  curves  and  grades  on
    39  county and town highways to improve public safety;
    40    (iii)  relocation,  maintenance, and reconstruction of county highways
    41  and town highways, including associated culverts,  for  the  purpose  of
    42  addressing public safety provided that no relocation of any single relo-
    43  cated portion shall exceed one mile in length;
    44    (iv)  water  wells  and  necessary  appurtenances  when such wells are
    45  necessary to meet drinking water quality standards and are located with-
    46  in five hundred thirty feet of state highways, county highways and  town
    47  highways; and
    48    (v) stabilization devices for an existing utility pole adjacent to, or
    49  no more than the minimum distance from the width of highway necessary to
    50  comply with standard safety practices.
    51    Eligible  projects  shall  not include the use of chemicals/herbicides
    52  for clearing state land; the removal of trees and  vegetation  shall  be
    53  minimized  and the area shall promptly be restored to pre-project condi-
    54  tions to the maximum extent practicable.

        A. 1                               66
 
     1    b. "county highway" shall have the same meaning as defined in subdivi-
     2  sion four of section three of the highway law.
     3    c.  "forest  preserve  expansion fund" shall mean the fund established
     4  pursuant to section ninety-seven-e of the state finance law.
     5    d. "project sponsor" means a town, village, or county located  in  the
     6  counties  of  Clinton, Delaware, Essex, Franklin, Fulton, Greene, Hamil-
     7  ton,  Herkimer,  Lewis,  Oneida,  Saratoga,  Saint  Lawrence,  Sullivan,
     8  Ulster, Warren and Washington.
     9    e.  "no  viable alternative" means that no other option exists for the
    10  eligible project to address ongoing public  health  or  safety  concerns
    11  other than through the use of state lands.
    12    f.  "state  highway"  means a state highway as defined in subdivisions
    13  one, two and three of section three of the highway law.
    14    g. "state lands" means lands owned by the  state  in  forest  preserve
    15  counties that are under the jurisdiction of the department.
    16    h. "town highway" means a town highway, as defined in subdivision five
    17  of  section  three of the highway law, in existence as of January first,
    18  two thousand fifteen, listed on the local highway  inventory  maintained
    19  by  the  department of transportation, and annually plowed and regularly
    20  maintained.
    21    i. "width of the highway" shall have the same meaning as  paragraph  k
    22  of subdivision one of section 9-2103 of this title.
    23    2. Following approval by the legislature of two hundred fifty acres of
    24  land  to  be  added  to  the  forest  preserve, a health and safety land
    25  account of not more than two hundred fifty acres is created for  use  by
    26  project  sponsors  for eligible projects necessary to protect health and
    27  safety where no viable alternative is available.  The  account  will  be
    28  administered by the department.
    29    3.  A project sponsor with an eligible project may apply to the health
    30  and safety land account to receive fractional or whole  acreage  for  an
    31  eligible project. Such application shall include:
    32    a.  a  resolution  from the governing body of the project sponsor that
    33  includes:
    34    (i) attestation that the project is necessary to address public health
    35  or safety and no viable alternatives exist;
    36    (ii) attestation that such  lands  will  only  be  used  for  eligible
    37  purposes  and that any real property acquired shall not be sold, leased,
    38  exchanged, donated or otherwise disposed of or used for other  than  the
    39  eligible purposes for which it was approved without the express authori-
    40  ty of an act of the legislature.
    41    b.  a detailed summary of the proposed eligible project, including the
    42  whole action and all related  activities,  a  detailed  summary  of  the
    43  alternatives  the  project  sponsor  explored  prior  to arriving at the
    44  conclusion there were no viable alternatives;
    45    c. specific metes and bounds, including total proposed acreage;
    46    d. a narrative about the project, including a justification  that  the
    47  size of the fractional or whole acreage sought for such eligible project
    48  from the health and safety land account is the minimum amount required;
    49    e.  monies  at  least equivalent to the fair market value of the state
    50  land proposed to be conveyed;
    51    f. any necessary permits and authorizations; and,
    52    g. an accurate survey.
    53    4. Immediately upon determining that an application is  complete,  the
    54  department shall cause a notice of application, which shall also include
    55  the  time period for public comments, to be published in the next avail-
    56  able state register and environmental notice bulletin as well  as  in  a

        A. 1                               67
 
     1  newspaper  having  general circulation in the area in which the eligible
     2  project is proposed to  be  located.  Newspaper  publications  shall  be
     3  provided by the project sponsor.
     4    5. The department shall hold a public hearing on each eligible project
     5  at which the public shall be given an opportunity to be heard.
     6    6.  The  department,  following  consultation  with  the department of
     7  transportation to determine that any  required  authorization  has  been
     8  provided,  shall  only  deem a project sponsor eligible to receive frac-
     9  tional or whole acreage from the health and safety land account  follow-
    10  ing a determination that:
    11    a.  the  project  meets the eligible project criteria, is necessary to
    12  protect public health or safety and the eligible project has  no  viable
    13  alternative on land not owned by the state;
    14    b.  the  project minimizes adverse environmental impact to the maximum
    15  extent practicable;
    16    c. the project will not  adversely  impact  viewsheds  or  lands  with
    17  historical,  ecological,  environmental or recreational value, as deter-
    18  mined by the department based on a resource inventory and assessment;
    19    d. the monies to be paid  by  the  project  sponsor  into  the  forest
    20  preserve  expansion  fund,  are  at  least equivalent to the fair market
    21  value of the state land proposed to be conveyed; and
    22    e. the project minimizes the fractional  or  whole  acreage  from  the
    23  health and safety land account to the maximum extent practicable.
    24    7.  Once an application has been approved the commissioner shall cause
    25  to be prepared an accurate survey map  showing  the  boundaries  of  all
    26  state land proposed to be conveyed and shall notify the legislature.
    27    8.  a.  Prior  to  the actual transfer of title or issuance of letters
    28  patent for an eligible project that is longer than one quarter mile that
    29  has been approved by the department, the legislature shall approve  each
    30  eligible  project  and  the  monies  to be paid into the forest preserve
    31  expansion fund equal to or greater than the fair  market  value  of  the
    32  acreage  to  be  conveyed  from the health and safety land account. Once
    33  approved by the legislature, title to the land shall be approved and the
    34  deed to the people of the state of New York of any lands dedicated shall
    35  be approved by the attorney general as to form and manner  of  execution
    36  and recordability prior to its delivery.
    37    b. Prior to the actual transfer of title or issuance of letters patent
    38  for an eligible project that is less than one quarter linear mile total,
    39  which  shall  run and be measured parallel to the county highway or town
    40  highway, and which runs no more than ten feet perpendicular  beyond  the
    41  width of the highway which shall mean three rods or the deeded, recorded
    42  municipal  or  state  right of way or municipal or state easement in the
    43  existence as of January first, two thousand fifteen and, which has  been
    44  approved by the department, title to land shall be approved and the deed
    45  to  the  people of the state of New York of any lands dedicated shall be
    46  approved by the attorney general as to form and manner of execution  and
    47  recordability prior to its delivery.
    48    9.  Real property acquired, developed, improved, restored or rehabili-
    49  tated by or through a project sponsor pursuant to this section shall not
    50  be leased, exchanged, donated or otherwise disposed of or used for other
    51  than the eligible project for which it was approved without the  express
    52  authority  of an act of the legislature. When the project sponsor deter-
    53  mines such eligible project is no longer needed, the lands shall  revert
    54  to  the state for inclusion in the forest preserve. The department shall
    55  prescribe the terms and conditions for the removal of  any  improvements
    56  to the land and restoration of the land to a natural, vegetative state.

        A. 1                               68
 
     1  § 9-2103. Highway right of way public utility improvements.
     2    1. Definitions. For purposes of this section:
     3    a."county  highway" shall have the same meaning as defined in subdivi-
     4  sion four of section three of the highway law.
     5    b. "eligible project" shall mean burial or  co-location  of  a  public
     6  utility  line  or  construction  and  maintenance  of bicycle paths by a
     7  project sponsor within the width of a highway of a town highway,  county
     8  highway or state highway that traverses state forest preserve land.
     9    c.  "project sponsor" shall mean a village, town, a county, located in
    10  the counties of Clinton,  Delaware,  Essex,  Franklin,  Fulton,  Greene,
    11  Hamilton,  Herkimer,  Lewis, Oneida, Saratoga, Saint Lawrence, Sullivan,
    12  Ulster, Warren and Washington or, for:
    13    (i) bicycle paths, the department of transportation,
    14    (ii) for water lines, a public water supplier; or
    15    (iii) for electric, telephone or broadband  lines,  a  public  utility
    16  company.
    17    d.  "public  utility company" shall have the same meaning as such term
    18  is defined in section two of the public service law; provided,  however,
    19  that  for  broadband  projects a person subject to article eleven of the
    20  public service law shall be included.
    21    e. "public utility line" shall mean only electric,  telephone,  broad-
    22  band,  water  or  sewer  lines,  including any necessary conduit used to
    23  protect  such  lines.  Public  utility  line  shall  not   include   the
    24  construction  of  any  new  intrastate natural gas or oil pipelines that
    25  have not received all necessary state and  local  permits  and  authori-
    26  zations as of June first, two thousand sixteen.
    27    f.  "public water supplier" shall mean a county or town water improve-
    28  ment district, village, New York city,  public  benefit  corporation  or
    29  public  authority  established  pursuant  to  state law and empowered to
    30  construct and operate a municipal water management facility, as  defined
    31  in section twelve hundred eighty-one of the public authorities law.
    32    g.  "state  highway" shall mean a state highway as defined in subdivi-
    33  sions one, two and three of section three of the highway law.
    34    h. "state lands" shall  mean  lands  owned  by  the  state  in  forest
    35  preserve counties that are under the jurisdiction of the department.
    36    i. "town highway" shall mean a town highway, as defined in subdivision
    37  five  of  section  three  of the highway law, in existence as of January
    38  first, two thousand fifteen, listed on the local highway inventory main-
    39  tained by the department of  transportation,  and  annually  plowed  and
    40  regularly maintained.
    41    j. "water supply projects" shall mean drinking water wells.
    42    k.  "width  of  the  highway"  shall  mean  three  rods or the deeded,
    43  recorded municipal or state right of way or easement in existence as  of
    44  January first, two thousand fifteen.
    45    2. Pursuant to approval by the department and the department of trans-
    46  portation  and  following  a  public hearing on each eligible project at
    47  which the public shall be given an opportunity to  be  heard,  a  public
    48  utility line may be co-located within or buried beneath the width of the
    49  highway of any state highway, county highway, or town highway.
    50    3.  A  project sponsor for an eligible project within the width of the
    51  highway shall submit an application for a permit to the department  that
    52  at minimum shall include:
    53    a.  a resolution from the governing body of the project sponsor, or in
    54  the case of a public utility seeking to utilize the width of highway  of
    55  a  town highway, the governing body of the town, or the width of highway
    56  of a county, the county governing board, that includes:

        A. 1                               69

     1    (i) approval of the project;
     2    (ii)  attestation  that  such width of highway lands will only be used
     3  for eligible purposes;
     4    (iii) attestation that the project will minimize the removal of  trees
     5  and  vegetation  and  restore  the  area to pre-project condition to the
     6  maximum extent practicable.
     7    b. specific metes and bounds, including total proposed acreage of  the
     8  width of highway land sought;
     9    c. a narrative about the project, including a justification;
    10    d. any necessary permits and authorizations; and,
    11    e. an accurate survey.
    12    4.  Immediately  upon determining that an application is complete, the
    13  department shall cause a notice of application, which shall also include
    14  the time period for public comments, to be published in the next  avail-
    15  able  state  register  and environmental notice bulletin as well as in a
    16  newspaper having general circulation in the area in which  the  eligible
    17  project  is  proposed  to  be  located.  Newspaper publications shall be
    18  provided by the project sponsor.
    19    5. The department shall hold a public hearing on each eligible project
    20  at which the public shall be given an opportunity to be heard.
    21    6. The department,  following  consultation  with  the  department  of
    22  transportation  to  determine  that  any required authorization has been
    23  provided, shall only approve an  application  for  an  eligible  project
    24  permit following a determination that:
    25    a. the eligible project meets the eligible project criteria;
    26    b.  the eligible project minimizes adverse environmental impact to the
    27  maximum extent practicable; and
    28    c. the eligible project will not adversely impact lands with  environ-
    29  mental,  ecological  or recreational value, as determined by the depart-
    30  ment based on a resource inventory and assessment.
    31    7. After a hearing and opportunity to be heard,  if  the  commissioner
    32  determines  that a project sponsor is utilizing land for a purpose other
    33  than as authorized by  the  department,  the  commissioner  may  require
    34  removal of any improvements to the land and restoration of the land to a
    35  natural, vegetative state.
    36    8.  The  department  is  authorized to promulgate such rules and regu-
    37  lations as may be necessary to implement and administer  the  provisions
    38  of this article.
    39  § 9-2105. Department reporting.
    40    1.  The  department  shall  issue  an annual report to the legislature
    41  detailing the use of the health and safety land account and the  highway
    42  right of way public utility improvement permits including: the number of
    43  applications  received;  the  number  of  eligible projects applications
    44  approved and denied; the project description, narrative and  acreage  of
    45  eligible  projects;  the cumulative total of eligible projects listed by
    46  project sponsor; total deposits by each project sponsor into the  forest
    47  preserve  fund;  annual  disbursements from the forest preserve fund and
    48  the amount of land acquired with such  disbursements;  total  number  of
    49  public  utility improvement permits issued; and the cumulative total and
    50  project type of permits issued listed by project sponsor.
    51    2. The information contained in such report shall also be made  avail-
    52  able on the department's website and updated no less than annually.
    53    §  2. Section 97-e of the state finance law, as amended by chapter 637
    54  of the laws of 1960, is amended to read as follows:
    55    § 97-e. Forest preserve expansion fund. 1. There is hereby established
    56  in the state treasury a special fund, to be known as the forest preserve

        A. 1                               70

     1  expansion fund, which shall consist of and into which shall be paid  all
     2  moneys  derived from the sale of certain forest preserve lands specified
     3  in section twenty-four of the public lands law, monies received  from  a
     4  project  sponsor  of  an  eligible  project for a health and safety land
     5  account transaction pursuant to  section  9-2101  of  the  environmental
     6  conservation  law  and  such  other moneys as may be paid into said fund
     7  pursuant to law. The moneys in such fund shall be expended only for  the
     8  acquisition  of  additional  lands for the forest preserve within either
     9  the Adirondack or Catskill park as now fixed by law. Upon  appropriation
    10  by  the  legislature,  the  [conservation]  department  of environmental
    11  conservation may use such moneys or any portion thereof for the acquisi-
    12  tion of such additional lands subject to the approval of  title  thereto
    13  by  the  attorney  general. All payments from such fund shall be made by
    14  the department of taxation and finance after audit by and  upon  warrant
    15  of  the  comptroller, on vouchers approved by the [conservation] commis-
    16  sioner of environmental conservation.
    17    2. The [conservation] commissioner of  environmental  conservation  is
    18  authorized  to  accept,  in  the  name of the people of the state of New
    19  York, any gift or bequest of moneys to be paid into such forest preserve
    20  expansion fund and to be expended and disbursed as provided in  subdivi-
    21  sion one of this section.
    22    §  3.  The  enactment  of this legislation shall be deemed to meet the
    23  legislative approval requirement pursuant to subdivision  8  of  section
    24  9-2101 of the environmental conservation law, for an eligible project as
    25  defined in section 1 of section 9-2101 of the environmental conservation
    26  law, that consists of the relocation of a county-owned highway structure
    27  taken  out of service in 2009, which spans the Schroon River in the town
    28  of Chester in the county of Warren. Such authorization is conditioned on
    29  the receipt by such project of all required permits  and  approvals  and
    30  compliance  with  all the other criteria identified in section 9-2101 of
    31  the environmental conservation law.
    32    § 4. This act shall take effect on the  same  date  and  in  the  same
    33  manner  as a "CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing
    34  an amendment to article 14 of the constitution, in relation to  allowing
    35  public  utility  lines  and  bicycle paths on certain state lands in the
    36  forest preserve and establishing a forest  preserve  health  and  safety
    37  land  account"  takes effect, in accordance with section 1 of article 19
    38  of the constitution.
 
    39                                   PART M
 
    40    Section 1. The parks, recreation  and  historic  preservation  law  is
    41  amended by adding a new section 13.04 to read as follows:
    42    §  13.04 Assemblyman Herman D. Farrell, Jr. state park.  Notwithstand-
    43  ing any other law to the contrary, the state  park  known  as  Riverbank
    44  state  park  located on the upper west side of Manhattan on the banks of
    45  the Hudson river shall after the effective date of this section be known
    46  as Assemblyman Herman D. Farrell, Jr. state park and shall  be  suitably
    47  marked in a manner to be prescribed by the commissioner.
    48    §  2.  Notwithstanding any other law to the contrary, the commissioner
    49  of the New York state office of parks, recreation and historic preserva-
    50  tion is authorized to take all steps necessary to  obtain  the  authori-
    51  zation  of  the  Palisades  Interstate  park  commission  to  rename the
    52  National Purple Heart Hall of Honor located in the town of  New  Windsor
    53  to  the  Senator  William  J.  Larkin, Jr. National Purple Heart Hall of
    54  Honor.

        A. 1                               71
 
     1    § 3. Notwithstanding any other law to the contrary,  the  commissioner
     2  of the New York state office of parks, recreation and historic preserva-
     3  tion  is  authorized  to take all steps necessary to obtain the authori-
     4  zation of the Palisades Interstate park commission  to  rename  the  New
     5  Windsor  Cantonment state historic site located in the town of New Wind-
     6  sor, in whole or in part, in honor of Senator William J. Larkin, Jr.
     7    § 4. The highway law is amended by adding a new section 344-g to  read
     8  as follows:
     9    §  344-g.  Portion  of  state  highway  system to be designated as the
    10  "Senator William J. Larkin, Jr. Highway". A portion of state route three
    11  hundred, beginning at the intersection of  state  route  three  hundred,
    12  state  route  thirty-two  and state route ninety-four in New Windsor and
    13  ending at the intersection of state route three hundred and state  route
    14  two  hundred  seven  in New Windsor shall be designated and known as the
    15  "Senator William J.  Larkin, Jr. Highway".
    16    § 5. The commissioner of transportation shall provide for the  instal-
    17  lation  and  maintenance of adequate signing of the state highway system
    18  as designated pursuant to section four of this act.  However,  to  avoid
    19  confusion  and  to limit any possible disruption of commerce, the desig-
    20  nations called for pursuant to section four of this act shall be one  of
    21  ceremonial  nature  and  the  official name of such highway shall not be
    22  changed as a result of this act.
    23    § 6. Subdivision 2 of section 356 of the public  authorities  law,  as
    24  amended  by  chapter  530  of  the  laws  of 1993, is amended to read as
    25  follows:
    26    2. The Hudson section. Beginning at the northerly end of the  southern
    27  Westchester  connection  at  or  near Tuckahoe road, thence in a general
    28  northerly and westerly direction crossing the Hudson river  at  a  point
    29  south  of Highland Falls, which crossing shall be known as "The Governor
    30  [Malcolm Wilson Tappan Zee]  Mario M. Cuomo Bridge", including a highway
    31  connection between "The Governor [Malcolm Wilson Tappan  Zee]  Mario  M.
    32  Cuomo Bridge" and the New England section of the thruway presently known
    33  as  interstate  route  two  hundred  eighty-seven,  thence  in a general
    34  westerly direction to intersect with existing route number seventeen  or
    35  to  a  connection  with  that route, including a thruway connection from
    36  that portion of the section west of the Hudson river, generally souther-
    37  ly to a point to be determined by the  authority  on  the  New  York-New
    38  Jersey boundary line.
    39    § 7. Section 13-0103 of the environmental conservation law, as amended
    40  by chapter 530 of the laws of 1993, is amended to read as follows:
    41  § 13-0103. Marine and coastal district described.
    42    The marine and coastal district shall include the waters of the Atlan-
    43  tic  Ocean within three nautical miles from the coast line and all other
    44  tidal waters within the state, including the  Hudson  River  up  to  the
    45  Governor [Malcolm Wilson Tappan Zee] Mario M. Cuomo bridge.
    46    §  8.  Subdivision 1 of section 13-0307 of the environmental conserva-
    47  tion law, as amended by chapter 327 of the laws of 1999, is  amended  to
    48  read as follows:
    49    1. The department periodically shall examine all shellfish lands with-
    50  in  the  marine  district  and  the  Hudson  River  between the Governor
    51  [Malcolm Wilson Tappan Zee] Mario M. Cuomo bridge and the federal dam at
    52  Troy to ascertain the sanitary  condition  thereof  in  accordance  with
    53  regulations promulgated pursuant to section 13-0319 of this title.
    54    § 9. Section 342-ww of the highway law, as added by chapter 245 of the
    55  laws of 2001, is amended to read as follows:

        A. 1                               72
 
     1    §  342-ww.  Portion  of the New York state thruway to be designated as
     2  the "Jewish War Veterans Memorial Highway". All that portion of the  New
     3  York  state  thruway  in  the county of Rockland constituting interstate
     4  route 287 from the New Jersey border to "The  Governor  [Malcolm  Wilson
     5  Tappan  Zee] Mario M. Cuomo Bridge" shall be designated and known as the
     6  "Jewish War Veterans Memorial Highway".
     7    § 10. Subdivision 2 of section 349-a of the highway law, as amended by
     8  chapter 530 of the laws of 1993, is amended to read as follows:
     9    2. The Hudson section. Beginning at the northerly end of the  southern
    10  Westchester  connection  at  or  near Tuckahoe road, thence in a general
    11  northerly and westerly direction crossing the Hudson river  at  a  point
    12  south  of Highland Falls, which crossing shall be known as "The Governor
    13  [Malcolm Wilson Tappan Zee] Mario M. Cuomo Bridge", thence in a  general
    14  westerly  direction to intersect with existing route number seventeen or
    15  to a connection with that route, including  a  thruway  connection  from
    16  that portion of the section west of the Hudson river, generally souther-
    17  ly  to  a  point  to  be determined by the authority on the New York-New
    18  Jersey boundary line.
    19    § 11. This act shall take effect immediately.
    20    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    21  sion, section or part of this act shall be  adjudged  by  any  court  of
    22  competent  jurisdiction  to  be invalid, such judgment shall not affect,
    23  impair, or invalidate the remainder thereof, but shall  be  confined  in
    24  its  operation  to the clause, sentence, paragraph, subdivision, section
    25  or part thereof directly involved in the controversy in which such judg-
    26  ment shall have been rendered. It is hereby declared to be the intent of
    27  the legislature that this act would  have  been  enacted  even  if  such
    28  invalid provisions had not been included herein.
    29    §  3.  This  act shall take effect immediately provided, however, that
    30  the applicable effective date of Parts A through M of this act shall  be
    31  as specifically set forth in the last section of such Parts.
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