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S T A T E O F N E W Y O R K
________________________________________________________________________
11561
I N A S S E M B L Y
June 1, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Heastie) --
read once and referred to the Committee on Ways and Means
AN ACT to amend chapter 747 of the laws of 2023 amending the public
health law relating to establishing a four-year demonstration project
and workgroup to reduce the use of temporary staffing agencies in
residential healthcare facilities, in relation to extending such
demonstration project for a fifth year (Part A); to extend the dura-
tion of certain brownfield redevelopment and remediation tax credits
with respect to certain sites (Part B); to amend a chapter of the laws
of 2026 amending the general municipal law and the executive law
relating to extending the term and authority of the independent moni-
tor for the Orange county industrial development agency, and modifying
the applicability of certain tax exemptions based on population, as
proposed in legislative bill numbers S. 9005-C and A. 10005-C, in
relation to making technical corrections thereto (Part C); 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 to postponing the expiration of
certain tax rates and taxes in the city of New York (Part D); to amend
the administrative code of the city of New York, in relation to making
technical corrections thereto (Part E); and to amend the racing, pari-
mutuel wagering and breeding law, in relation to the temporary trans-
fer of racing support payments; and providing for the repeal of such
provisions upon the expiration thereof (Part F)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law necessary legislation. Each compo-
nent is wholly contained within a Part identified as Parts A through F.
The effective date for each particular provision contained within such
Part is set forth in the last section of such Part. Any provision in any
section contained within a Part, including the effective date of the
Part, which makes a reference to a section "of this act", when used in
connection with that particular component, shall be deemed to mean and
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16058-03-6
A. 11561 2
refer to the corresponding section of the Part in which it is found.
Section three of this act sets forth the general effective date of this
act.
PART A
Section 1. Section 2 of chapter 747 of the laws of 2023 amending the
public health law relating to establishing a four-year demonstration
project and workgroup to reduce the use of temporary staffing agencies
in residential healthcare facilities, as amended by chapter 27 of the
laws of 2024, is amended to read as follows:
§ 2. 1. Notwithstanding the requirements of paragraph (c) of subdivi-
sion 1 and paragraph (a) of subdivision 2 of section 2828 of the public
health law, the commissioner of health shall establish a [four-year]
FIVE-YEAR (January 1, 2023 through [December 31, 2026] JUNE 30, 2027)
demonstration project to reduce the use of temporary staffing agencies.
Any remittance or amounts owed to the state pursuant to subparagraph (i)
of paragraph (c) of subdivision 1 and paragraph (a) of subdivision 2 of
section 2828 of the public health law, including, but not limited to,
amounts owed relating to excess revenue, or the difference between the
minimum spending requirement and the actual amount of spending on resi-
dent-facing staffing or direct care staffing, as the case may be, shall
be reduced as follows for reporting periods beginning on January 1, 2023
and ending on [December 31, 2026] JUNE 30, 2027, and, to the extent the
demonstration project continues, years thereafter:
(A) a fifty percent reduction, if a residential healthcare facility
which has a fifty percent or lower use of resident-facing staffing
contracted out to a temporary staffing agency for services provided by
registered professional nurses, licensed practical nurses, or certified
nurse aides, has reduced its use of such contracted agency services by
at least thirty percent during any year in which such remittance or
amounts owed to the state are payable, as measured by paragraph (C) of
this subdivision.
(B) a twenty-five percent reduction, if a residential healthcare
facility which has a fifty percent or lower use of resident-facing
staffing contracted out to a temporary staffing agency for services
provided by registered professional nurses, licensed practical nurses,
or certified nurse aides, has reduced its use of such contracted agency
services by at least twenty percent, but less than thirty percent,
during any year in which such remittance or amounts owed to the state
are payable, as measured by paragraph (C) of this subdivision.
(C) In measuring temporary staffing agency usage for purposes of
determining the reductions provided for in this section, the following
measuring periods shall apply: in 2023, the fourth calendar quarter of
2022 shall be compared to the fourth calendar quarter of 2023; IN 2027,
THE SECOND CALENDAR QUARTER OF 2026 SHALL BE COMPARED TO THE SECOND
CALENDAR QUARTER OF 2027; for 2024 and OTHER years thereafter, the aver-
age of the [4] FOUR calendar quarters of the previous year shall be
compared to the average of the four calendar quarters of the current
year. Temporary staffing shall be measured using the publicly available
U.S. Centers for Medicare and Medicaid Services (CMS) Payroll Based
Journal (PBJ) facility reported data.
2. (A) For the first year of the demonstration project established
pursuant to this section, the definition of "revenue" as defined in
paragraph (a) of subdivision 2 of section 2828 of the public health law
shall exclude all revenue, other than total Medicaid operating revenue,
A. 11561 3
if, in the fourth quarter of 2023, a residential health care facility
uses ten percent or less of its resident-facing staffing who are
contracted out to a temporary staffing agency for services provided by
registered professional nurses, licensed practical nurses, or certified
nurse aides.
(B) For the second year of the demonstration project established
pursuant to this section, all revenue, other than total Medicaid operat-
ing revenue, if, in 2024, a residential health care facility uses nine
percent or less of its resident-facing staffing who are contracted out
to a temporary staffing agency for services provided by registered
professional nurses, licensed practical nurses, or certified nurse
aides; and
(C) [for] FOR the third [and], fourth, AND FIFTH years, respectively,
and, to the extent the demonstration project continues, years thereaft-
er, respectively, of the demonstration project established pursuant to
this section, all revenue, other than total Medicaid operating revenue,
if, in 2025 [and], 2026, AND 2027 respectively, and, to the extent the
demonstration project continues, years thereafter, respectively, a resi-
dential health care facility uses eight percent or less of its resi-
dent-facing staffing who are contracted out to a temporary staffing
agency for services provided by registered professional nurses, licensed
practical nurses, or certified nurse aides.
3. For purposes of implementing the demonstration program, after a
determination by the commissioner of health that a residential health
care facility is not in compliance with paragraph (c) of subdivision 1
of section 2828 of the public health law, but prior to the remittance or
payment of any funds by such facility, a residential health care facili-
ty shall submit documentation to the commissioner of health that it has
met the provisions of the demonstration project. Such documentation
shall be supported by a verification by a certified public accountant
that, based on the PBJ facility reported data and other necessary
supporting documentation, such facility is eligible for a reduction in
payments pursuant to this section. Upon receipt of such documentation
and verification, the commissioner will reduce any payments pursuant to
this section.
§ 2. This act shall take effect immediately.
PART B
Section 1. (a) Notwithstanding any provision of law, rule or regu-
lation to the contrary, any site for which (i) a brownfield cleanup
agreement with the department of environmental conservation was entered
into prior to January 21, 2005 with respect to a site located at 1800
Park Avenue, between East 124th and East 125th Streets in East Harlem,
New York County, and (ii) which received a certificate of completion on
or before October 24, 2016, shall be a qualified site for purposes of
the brownfield redevelopment tax credits available to such a site pursu-
ant to section 21 of the tax law as in effect for such a site as of the
effective date of this act provided that both the site preparation cred-
it component and the on-site groundwater remediation credit component
shall be allowed for all eligible costs incurred on such a site prior to
and within the tax year in which qualified tangible property on such a
site is placed in service, and for a five year period (60 months)
following the year such property is first placed in service upon such a
site, provided, such a date occurs prior to the 2031 tax year, and the
tangible property credit component shall be allowed for all eligible
A. 11561 4
costs incurred on such a site prior to and within the tax year in which
qualified tangible property on such a site is placed in service, and for
a ten year period (120 months) following the year such property is first
placed in service upon such a site, provided such a date occurs prior to
the 2031 tax year.
(b) In addition, any site for which (i) a brownfield cleanup agreement
with the department of environmental conservation was entered into prior
to January 21, 2005 with respect to a site located at 1800 Park Avenue,
between East 124th and East 125th Streets in East Harlem, New York Coun-
ty, and (ii) which received a certificate of completion on or before
October 24, 2016, shall be eligible to claim the tax credit for remedi-
ated brownfields available to such a site pursuant to section 22 of the
tax law as in effect for such a site as of the effective date of this
act provided the benefit period as applicable thereto shall be deemed to
be a ten-consecutive-tax-year period beginning with the tax year in
which qualified tangible property on such a site is placed in service
where said benefit period shall begin no later than the 2031 tax year.
(c) Further, any site for which (i) a brownfield cleanup agreement
with the department of environmental conservation was entered into prior
to January 21, 2005 with respect to a site located at 1800 Park Avenue,
between East 124th and East 125th Streets in East Harlem, New York Coun-
ty, and (ii) which received a certificate of completion on or before
October 24, 2016, shall be a qualified site for purposes of claiming the
tax credit for remediated brownfields available to such a site pursuant
to section 22 of the tax law, provided that such developer as defined
under section 22 of the tax law has purchased or in any other way has
been conveyed all or any portion of such a site from any other party who
or which has been issued a certificate of completion with respect to
such site and further provided that such purchase or conveyance occurs
no later than the 2031 tax year.
§ 2. This act shall take effect immediately.
PART C
Section 1. Section 7 of part MM of a chapter of the laws of 2026
amending the general municipal law and the executive law relating to
extending the term and authority of the independent monitor for the
Orange county industrial development agency, and modifying the applica-
bility of certain tax exemptions based on population, as proposed in
legislative bill numbers S. 9005-C and A. 10005-C, is amended to read as
follows:
§ 7. This act shall take effect immediately; provided, however, that
the amendments to subdivisions 2, 3, 4 and 8 of section 912-b of the
general municipal law made by section two of this act and the amendments
to subdivision 8 of section 54 of the executive law made by section
three of this act shall not affect the repeal of such subdivisions and
shall be deemed to expire therewith; and provided further, however, that
subdivisions 5, 6 and 7 of section 912-b of the general municipal law as
added by section two of this act and section four of this act and the
amendments to subparagraph 5 of paragraph (d) of section 1411 of the
not-for-profit corporation law made by section six of this act shall
expire and be deemed repealed on the same date and in the same manner as
part III of chapter 58 of the laws of 2023[, takes effect].
§ 2. This act shall take effect immediately.
PART D
A. 11561 5
Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax
law, as amended by chapter 345 of the laws of 2023, is amended to read
as follows:
(3) a tax, at the same uniform rate, but at a rate not to exceed four
and one-half per centum, in multiples of one-half of one per centum, on
the receipts from every sale of any or all of the following services in
whole or in part: credit rating, credit reporting, credit adjustment and
collection services, including, but not limited to, those services
provided by mercantile and consumer credit rating or reporting bureaus
or agencies and credit adjustment or collection bureaus or agencies,
whether rendered in written or oral form or in any other manner, except
to the extent otherwise taxable under article twenty-eight of this chap-
ter; notwithstanding the foregoing, collection services shall not
include those services performed by a law office or a law and collection
office, the maintenance or conduct of which constitutes the practice of
law, if the services are performed by an attorney at law who has been
duly licensed and admitted to practice law in this state. The local law
imposing the taxes authorized by this paragraph may provide for exclu-
sions and exemptions in addition to those provided for in such para-
graph. Provided, however, that the tax hereby authorized shall not be
imposed after November thirtieth, two thousand [twenty-six] TWENTY-NINE.
§ 2. Subsection (a) of section 1301 of the tax law, as amended by
chapter 345 of the laws of 2023, is amended to read as follows:
(a) Notwithstanding any other provision of law to the contrary, any
city in this state having a population of one million or more inhabit-
ants, acting through its local legislative body, is hereby authorized
and empowered to adopt and amend local laws imposing in any such city,
for taxable years beginning after nineteen hundred seventy-five:
(1) a tax on the personal income of residents of such city, at the
rates provided for under subsection (a) of section thirteen hundred four
of this article for taxable years beginning before two thousand [twen-
ty-seven] THIRTY, and at the rates provided for under subsection (b) of
section thirteen hundred four of this article for taxable years begin-
ning after two thousand [twenty-six] TWENTY-NINE, provided, however,
that if, for any taxable year beginning after two thousand [twenty-six]
TWENTY-NINE, the rates set forth in such subsection (b) are rendered
inapplicable and the rates set forth in such subsection (a) are rendered
applicable, then the tax for such taxable year shall be at the rates
provided under subparagraphs (A) of paragraphs one, two and three of
such subsection (a),
(2) for taxable years beginning after nineteen hundred seventy-six, a
separate tax on the ordinary income portion of lump sum distributions of
such residents, at the rates provided for herein, such taxes to be
administered, collected and distributed by the commissioner as provided
for in this article.
§ 3. Subsection (b) of section 1304 of the tax law, as amended by
chapter 345 of the laws of 2023, is amended to read as follows:
(b) A tax other than the city separate tax on the ordinary income
portion of lump sum distributions imposed pursuant to the authority of
section thirteen hundred one of this article shall be determined as
follows:
(1) Resident married individuals filing joint returns and resident
surviving spouses. The tax under this section for each taxable year on
the city taxable income of every city resident married individual who
makes a single return jointly with [his or her] SUCH INDIVIDUAL'S spouse
under subsection (b) of section thirteen hundred six of this article and
A. 11561 6
on the city taxable income of every city resident surviving spouse shall
be determined in accordance with the following table:
For taxable years beginning after two thousand [twenty-six] TWENTY-
NINE:
If the city taxable income is: The tax is:
Not over $21,600 1.18% of the city taxable income
Over $21,600 but not $255 plus 1.435% of excess
over $45,000 over $21,600
Over $45,000 but not $591 plus 1.455% of excess
over $90,000 over $45,000
Over $90,000 $1,245 plus 1.48% of excess
over $90,000
(2) Resident heads of households. The tax under this section for each
taxable year on the city taxable income of every city resident head of a
household shall be determined in accordance with the following table:
For taxable years beginning after two thousand [twenty-six] TWENTY-
NINE:
If the city taxable income is: The tax is:
Not over $14,400 1.18% of the city taxable income
Over $14,400 but not $170 plus 1.435% of excess
over $30,000 over $14,400
Over $30,000 but not $394 plus 1.455% of excess
over $60,000 over $30,000
Over $60,000 $830 plus 1.48% of excess
over $60,000
(3) Resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts. The tax under
this section for each taxable year on the city taxable income of every
city resident individual who is not a city resident married individual
who makes a single return jointly with [his or her] SUCH INDIVIDUAL'S
spouse under subsection (b) of section thirteen hundred six of this
article or a city resident head of household or a city resident surviv-
ing spouse, and on the city taxable income of every city resident estate
and trust shall be determined in accordance with the following table:
For taxable years beginning after two thousand [twenty-six] TWENTY-
NINE:
If the city taxable income is: The tax is:
Not over $12,000 1.18% of the city taxable income
Over $12,000 but not $142 plus 1.435% of excess
over $25,000 over $12,000
Over $25,000 but not $328 plus 1.455% of excess
over $50,000 over $25,000
Over $50,000 $692 plus 1.48% of excess
over $50,000
§ 4. Subsection (a) of section 1304-B of the tax law, as amended by
chapter 345 of the laws of 2023, is amended to read as follows:
(a) (1) In addition to any other taxes authorized by this article, any
city imposing such taxes is hereby authorized and empowered to adopt and
A. 11561 7
amend local laws imposing in any such city for each taxable year begin-
ning after nineteen hundred ninety but before two thousand [twenty-sev-
en] THIRTY, an additional tax on the city taxable income of every city
resident individual, estate and trust, to be calculated for each taxable
year as follows: (i) for each taxable year beginning after nineteen
hundred ninety but before nineteen hundred ninety-nine, at the rate of
fourteen percent of the sum of the taxes for each such taxable year
determined pursuant to section thirteen hundred four and section thir-
teen hundred four-A of this article; and (ii) for each taxable year
beginning after nineteen hundred ninety-eight, at the rate of fourteen
percent of the tax for such taxable year determined pursuant to such
section thirteen hundred four.
(2) Notwithstanding paragraph one of this subsection, for each taxable
year beginning after nineteen hundred ninety-nine but before two thou-
sand [twenty-seven] THIRTY, any city imposing such additional tax may by
local law impose such tax at a rate that is less than fourteen percent
and may impose such tax at more than one rate depending upon the filing
status and city taxable income of such city resident individual, estate
or trust.
(3) A local law enacted pursuant to paragraph two of this subsection
shall be applicable with respect to any taxable year only if it has been
enacted on or before July thirty-first of such year. A certified copy of
such local law shall be mailed by registered mail to the department at
its office in Albany within fifteen days of its enactment. However, the
department may allow additional time for such certified copy to be
mailed if it deems such action to be consistent with its duties under
this article.
§ 5. Paragraph E of subdivision 1 of section 11-604 of the administra-
tive code of the city of New York, as amended by chapter 345 of the laws
of 2023, is amended to read as follows:
E. For taxable years beginning on or after January first, nineteen
hundred seventy-eight but before January first, two thousand [twenty-
seven] THIRTY, the tax imposed by subdivision one of section 11-603 of
this subchapter shall be, in the case of each taxpayer:
(a) whichever of the following amounts is the greatest:
(1) an amount computed, for taxable years beginning before nineteen
hundred eighty-seven, at the rate of nine per centum, and for taxable
years beginning after nineteen hundred eighty-six, at the rate of eight
and eighty-five one-hundredths per centum, of its entire net income or
the portion of such entire net income allocated within the city as here-
inafter provided, subject to any modification required by paragraphs (d)
and (e) of subdivision three of this section,
(2) an amount computed at one and one-half mills for each dollar of
its total business and investment capital, or the portion thereof allo-
cated within the city, as hereinafter provided, except that in the case
of a cooperative housing corporation as defined in the internal revenue
code, the applicable rate shall be four-tenths of one mill,
(3) an amount computed, for taxable years beginning before nineteen
hundred eighty-seven, at the rate of nine per centum, and for taxable
years beginning after nineteen hundred eighty-six, at the rate of eight
and eighty-five one-hundredths per centum, on thirty per centum of the
taxpayer's entire net income plus salaries and other compensation paid
to the taxpayer's elected or appointed officers and to every stockholder
owning in excess of five per centum of its issued capital stock minus
fifteen thousand dollars (subject to proration as hereinafter provided)
and any net loss for the reported year, or on the portion of any such
A. 11561 8
sum allocated within the city as hereinafter provided for the allocation
of entire net income, subject to any modification required by paragraphs
(d) and (e) of subdivision three of this section, provided, however,
that for taxable years beginning on or after July first, nineteen
hundred ninety-six, the provisions of paragraph H of this subdivision
shall apply for purposes of the computation under this clause, or
(4) for taxable years ending on or before June thirtieth, nineteen
hundred eighty-nine, one hundred twenty-five dollars, for taxable years
ending after June thirtieth, nineteen hundred eighty-nine and beginning
before two thousand nine, three hundred dollars, and for taxable years
beginning after two thousand eight:
If New York city receipts are: Fixed dollar minimum tax is:
Not more than $100,000 $25
More than $100,000 but not over $250,000 $75
More than $250,000 but not over $500,000 $175
More than $500,000 but not over $1,000,000 $500
More than $1,000,000 but not over $5,000,000 $1,500
More than $5,000,000 but not over $25,000,000 $3,500
Over $25,000,000 $5,000
For purposes of this clause, New York city receipts are the receipts
computed in accordance with subparagraph two of paragraph (a) of subdi-
vision three of this section for the taxable year. For taxable years
beginning after two thousand eight, if the taxable year is less than
twelve months, the amount prescribed by this clause shall be reduced by
twenty-five percent if the period for which the taxpayer is subject to
tax is more than six months but not more than nine months and by fifty
percent if the period for which the taxpayer is subject to tax is not
more than six months. If the taxable year is less than twelve months,
the amount of New York city receipts for purposes of this clause is
determined by dividing the amount of the receipts for the taxable year
by the number of months in the taxable year and multiplying the result
by twelve, plus;
(b) an amount computed at the rate of three-quarters of a mill for
each dollar of the portion of its subsidiary capital allocated within
the city as hereinafter provided.
In the case of a taxpayer which is not subject to tax for an entire
year, the exemption allowed in clause three of subparagraph (a) of this
paragraph shall be prorated according to the period such taxpayer was
subject to tax. Provided, however, that this paragraph shall not apply
to taxable years beginning after December thirty-first, two thousand
[twenty-six] TWENTY-NINE. For the taxable years specified in the
preceding sentence, the tax imposed by subdivision one of section 11-603
of this subchapter shall be, in the case of each taxpayer, determined as
specified in paragraph A of this subdivision, provided, however, that
the provisions of paragraphs G and H of this subdivision shall apply for
purposes of the computation under clause three of subparagraph (a) of
such paragraph A.
§ 6. The opening paragraph of section 11-1701 of the administrative
code of the city of New York, as amended by chapter 345 of the laws of
2023, is amended to read as follows:
A tax is hereby imposed on the city taxable income of every city resi-
dent individual, estate and trust determined in accordance with the
rates set forth in subdivision (a) of this section for taxable years
beginning before two thousand [twenty-seven] THIRTY, and in accordance
with the rates set forth in subdivision (b) of this section for taxable
years beginning after two thousand [twenty-six] TWENTY-NINE. Provided,
A. 11561 9
however, that if, for any taxable year beginning after two thousand
[twenty-six] TWENTY-NINE, the rates set forth in such subdivision (b)
are rendered inapplicable and the rates set forth in such subdivision
(a) are rendered applicable, then the tax for such taxable year shall be
at the rates provided under subparagraph (A) of paragraphs one, two and
three of such subdivision (a).
§ 7. Subdivision (b) of section 11-1701 of the administrative code of
the city of New York, as amended by chapter 345 of the laws of 2023, is
amended to read as follows:
(b) Rate of tax. A tax imposed pursuant to this section shall be
determined as follows:
(1) Resident married individuals filing joint returns and resident
surviving spouses. The tax under this section for each taxable year on
the city taxable income of every city resident married individual who
makes a single return jointly with [his or her] SUCH INDIVIDUAL'S spouse
under subdivision (b) of section 11-1751 of this title and on the city
taxable income of every city resident surviving spouse shall be deter-
mined in accordance with the following table:
For taxable years beginning after two thousand [twenty-six] TWENTY-
NINE:
If the city taxable income is: The tax is:
Not over $21,600 1.18% of the city taxable income
Over $21,600 but not $255 plus 1.435% of excess
over $45,000 over $21,600
Over $45,000 but not $591 plus 1.455% of excess
over $90,000 over $45,000
Over $90,000 $1,245 plus 1.48% of excess
over $90,000
(2) Resident heads of households. The tax under this section for each
taxable year on the city taxable income of every city resident head of a
household shall be determined in accordance with the following table:
For taxable years beginning after two thousand [twenty-six] TWENTY-
NINE:
If the city taxable income is: The tax is:
Not over $14,400 1.18% of the city taxable income
Over $14,400 but not $170 plus 1.435% of excess
over $30,000 over $14,400
Over $30,000 but not $394 plus 1.455% of excess
over $60,000 over $30,000
Over $60,000 $830 plus 1.48% of excess
over $60,000
(3) Resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts. The tax under
this section for each taxable year on the city taxable income of every
city resident individual who is not a married individual who makes a
single return jointly with [his or her] SUCH INDIVIDUAL'S spouse under
subdivision (b) of section 11-1751 of this title or a city resident head
of a household or a city resident surviving spouse, and on the city
taxable income of every city resident estate and trust shall be deter-
mined in accordance with the following table:
For taxable years beginning after two thousand [twenty-six] TWENTY-
NINE:
A. 11561 10
If the city taxable income is: The tax is:
Not over $12,000 1.18% of the city taxable income
Over $12,000 but not $142 plus 1.435% of excess
over $25,000 over $12,000
Over $25,000 but not $328 plus 1.455% of excess
over $50,000 over $25,000
Over $50,000 $692 plus 1.48% of excess
over $50,000
§ 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin-
istrative code of the city of New York, as amended by chapter 345 of the
laws of 2023, is amended to read as follows:
(1) In addition to any other taxes imposed by this chapter, there is
hereby imposed for each taxable year beginning after nineteen hundred
ninety but before two thousand [twenty-seven] THIRTY, an additional tax
on the city taxable income of every city resident individual, estate and
trust, to be calculated for each taxable year as follows: (i) for each
taxable year beginning after nineteen hundred ninety but before nineteen
hundred ninety-nine, at the rate of fourteen percent of the sum of the
taxes for each such taxable year determined pursuant to section 11-1701
and section 11-1704 of this subchapter; and (ii) for each taxable year
beginning after nineteen hundred ninety-eight, at the rate of fourteen
percent of the tax for such taxable year determined pursuant to such
section 11-1701.
§ 9. Subdivision (a) of section 11-2002 of the administrative code of
the city of New York, as amended by chapter 345 of the laws of 2023, is
amended to read as follows:
(a) There are hereby imposed and there shall be paid sales taxes at
the rate of four and one-half percent on receipts from every sale of the
services of beauty, barbering, hair restoring, manicuring, pedicuring,
electrolysis, massage services and similar services, and every sale of
services by weight control salons, health salons, gymnasiums, turkish
and sauna bath and similar establishments and every charge for the use
of such facilities, whether or not any tangible personal property is
transferred in conjunction therewith; but excluding services rendered by
a physician, osteopath, dentist, nurse, physiotherapist, chiropractor,
podiatrist, optometrist, ophthalmic dispenser or a person performing
similar services licensed under title eight of the education law, as
amended, and excluding such services when performed on pets and other
animals, as authorized by subdivision (a) of section twelve hundred
twelve-A of the tax law. Provided, however, that the tax hereby imposed
shall not be imposed after November thirtieth, two thousand [twenty-six]
TWENTY-NINE.
§ 10. The opening paragraph of subdivision (a) of section 11-2040 of
the administrative code of the city of New York, as amended by chapter
345 of the laws of 2023, is amended to read as follows:
There is hereby imposed within the city and there shall be paid a tax
at the rate of four and one-half percent upon the receipts from every
sale, except for resale, of the following services, provided, however,
that the tax hereby imposed shall not be imposed after November thirti-
eth, two thousand [twenty-six] TWENTY-NINE, on receipts from sales of
the services specified in paragraph one of this subdivision:
§ 11. Section 4 of chapter 877 of the laws of 1975, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 345 of the laws of 2023, is amended to read as follows:
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§ 4. This act shall expire on December 31, [2026] 2029, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of sections two and three of this act,
except with respect to the enforcement and collection of any tax arising
thereunder, shall remain in full force and effect only until the date of
such expiration, at which time the provisions of law amended by this act
shall be continued in full force and effect as they existed prior to the
enactment of this act.
§ 12. Section 6 of chapter 884 of the laws of 1975, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 345 of the laws of 2023, is amended to read as follows:
§ 6. This act shall expire on December 31, [2026] 2029, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of sections two, three and four of this
act, except with respect to the enforcement and collection of any tax
arising thereunder, shall remain in full force and effect only until the
date of such expiration, at which time the provisions of law amended by
this act shall be continued in full force and effect as they existed
prior to the enactment of this act.
§ 13. Section 2 of chapter 882 of the laws of 1977, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 345 of the laws of 2023, is amended to read as follows:
§ 2. This act shall expire on December 31, [2026] 2029, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of section one of this act, except with
respect to the enforcement and collection of any tax arising thereunder,
shall remain in full force and effect only until the date of such expi-
ration, at which time the provisions of law amended by this act shall be
continued in full force and effect as they existed prior to the enact-
ment of this act.
§ 14. This act shall take effect immediately.
PART E
Section 1. Subdivision (f) of section 11-3206 of the administrative
code of the city of New York, as added by section 3 of part HH of chap-
ter 59 of the laws of 2026, is amended to read as follows:
(f) Except as otherwise provided in this section, an application shall
be filed, and the tax commission shall review an application in the same
manner and between the same dates as an application for review of an
assessment pursuant to sections one hundred sixty-four, one hundred
sixty-four-a, one hundred sixty-four-b, one hundred sixty-five, one
hundred sixty-six, and fifteen hundred twelve of the New York city char-
ter and subchapter one of chapter two of this title. Notwithstanding any
other provision of law to the contrary, where an application is filed
for review of the market value of real estate for the fiscal year begin-
ning July first, two thousand twenty-six, such application may be filed
between the date on which a notice of surcharge is issued to an owner of
a covered property, or, in the case of a residential cooperative proper-
ty, to a cooperative corporation, and the last date on which an applica-
tion may be filed pursuant to this section for review of the market
value of a covered property for the fiscal year beginning July first,
two thousand twenty-seven, and the tax commission shall review an appli-
cation filed pursuant to this section for review of the market value of
a covered property for the fiscal year beginning July first, two thou-
sand [twenty-eight] TWENTY-SIX, in the same manner and between the same
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dates as an application filed pursuant to this section for review of the
market value of real estate for the fiscal year beginning July first,
two thousand twenty-seven.
§ 2. This act shall take effect on the same date and in the same
manner as section 3 of part HH of chapter 59 of the laws of 2026, took
effect; provided, however, that the amendments to section 11-3206 of the
administrative code of the city of New York made by section one of this
act shall not affect the expiration and repeal of such section and shall
be deemed repealed therewith.
PART F
Section 1. Paragraph (e) of subdivision 1 of section 1352 of the
racing, pari-mutuel wagering and breeding law, as added by section 1 of
part R of chapter 58 of the laws of 2023, is amended to read as follows:
(e) For any gaming facility that qualifies under subdivision two of
section thirteen hundred twenty-one-a of this article, is licensed under
title two-A of this article, and is located within New York City, UPON
RECEIVING TAX PAYMENTS FROM SUCH GAMING FACILITY, THE COMMISSION SHALL
ESTIMATE AND MAY FORWARD FROM SUCH RECEIPTS SUCH AMOUNT DUE TO MAINTAIN
RACING SUPPORT PAYMENTS PURSUANT TO SECTION THIRTEEN HUNDRED FIFTY-FIVE
OF THIS TITLE AND REMAINING TAX revenues shall be distributed in the
following manner:
(i) Eighty percent of all REMAINING deposits in a state fiscal year
resulting from taxes imposed by this article, and any interest and
penalties imposed by the commission relating to those taxes, shall be
deposited in the same manner as in subparagraph (i) of paragraph (d) of
this subdivision. For the first fiscal year of gaming facility oper-
ations, the hold harmless amount shall reflect a pro-rata amount based
on the opening date of the gaming facility.
(ii) Twenty percent of all REMAINING deposits in a state fiscal year
resulting from taxes imposed by this article, and any interest and
penalties imposed by the commission relating to those taxes, shall be
deposited to a sole custody fund established under the gaming commis-
sion, and paid monthly, without appropriation, directly to the metropol-
itan transportation authority commercial gaming revenue fund established
under section one thousand two hundred seventy-j of the public authori-
ties law until the applicable education aid hold harmless amount as
prescribed in subparagraph (i) of paragraph (d) of this subdivision has
been met.
(iii) Once the REMAINING deposits from a qualifying gaming facility as
prescribed in subparagraph (i) of this paragraph exceed the education
aid hold harmless amount as determined in subparagraph (i) of paragraph
(d) of this subdivision in a given state fiscal year, all subsequent
REMAINING deposits in such state fiscal year from taxes imposed by this
article, and any interest and penalties imposed by the commission relat-
ing to those taxes, shall be deposited to a sole custody fund estab-
lished under the gaming commission, and paid monthly, without appropri-
ation, directly to the metropolitan transportation authority commercial
gaming revenue fund established under section one thousand two hundred
seventy-j of the public authorities law; provided however, that once the
dollar amount paid directly to the metropolitan transportation authority
commercial gaming revenue fund established under section one thousand
two hundred seventy-j of the public authorities law matches the same
dollar amount paid pursuant to the education aid hold harmless amount as
determined in subparagraph (i) of paragraph (d) of this subdivision in a
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given state fiscal year, fifty percent of any excess dollar amounts
shall be deposited to a sole custody fund established under the gaming
commission, and paid monthly, without appropriation, directly to the
metropolitan transportation authority commercial gaming revenue fund
established under section one thousand two hundred seventy-j of the
public authorities law, and fifty percent of any excess dollar amounts
shall be deposited by the commission into the commercial gaming revenue
fund established under section ninety-seven-nnnn of the state finance
law for the sole purposes of education aid.
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed one year after such effective date.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through F of this act shall be
as specifically set forth in the last section of such Parts.Every fact on this page links to its source, starting with the official bill record.