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FY 2019 Budget Summary

Contact: Ken Pokalsky

CAMPAIGN FINANCE & ETHICS REFORM

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

LLC “Loophole”

Extend to limited liability companies the $5,000 annual campaign contribution limit applicable to corporations.

Ethics Article VII bill, Part D

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions omitted

Social Media Advertising

Subject online and social media political advertising to same disclosure standards as all other traditional media outlets; require digital platforms to maintain public records of all political advertisements purchased by a person or group and published on that digital platform.

Ethics Article VII bill, Part A

Executive budget provisions omitted

Executive budget provisions omitted

Adopts the “democracy protection act” to:
- prohibit foreign nations or agents from lawfully making independent expenditures relative to state or local elections in NYS.
- modifies the definition of IE to include statements conveyed to 500 or more members of the public or in form of paid internet ads targeting more than 50 members of the public.
- requires the periodic reporting of IE spending on paid internet or digital ads of more than  $500.
- requires TV & radio stations, cable/satellite TV providers, and “online platforms” to obtain NYS board of election registrations from any entity making an independent expenditure communication purchase; adds civil penalties for online platform providers. NYSBoE to adopt rules to define “online platforms.”

S.7509-C/A.9509-C, Part JJJ

Public Campaign Financing

Adopt system of public financing of campaigns, with new lower limits on direct contributions to statewide and state legislative candidates; Establish the “New York State Campaign Finance Fund", with transfers from the Abandoned Property Fund and taxpayer designations of PIT liability; and limiting contributions to “housekeeping accounts” to $25,000.

Ethics Article VII bill, Part F

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

FOIL Reform

Extend the freedom of information law to the NYS legislature; make proposed terms of a collective bargaining agreement available to the public; clarify that access to records may be denied where disclosure could endanger critical infrastructure; require commercial entities to renew requests for trademark protection; and outline the process to handle suits by commercial entities to block disclosure.

Ethics Article VII bill, Part G

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

CONSTRUCTION

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Dormitory Authority

Authorize DASNY to provide capital construction services to Office of Children and Family Services

ELFA Article VII bill – Part K

Executive budget provisions included

Executive budget provisions included

Authorize DASNY to provide capital construction services to Office of Children and Family Services

Infrastructure Funds

Would re-direct certain revenues and program spending from the Dedicated Highway and Bridge Trust Fund to the General Fund, and direct that future revenues raised by the Payroll Mobility Tax be sent straight to the MTA without need of appropriation.

TED Article VII bill – Part K

Executive budget provisions included

TED Article VII Bill – Part K

Amended from executive proposal and limited to directing that future revenues raised by the Payroll Mobility Tax and any other funds (various existent fees and license fees) be sent straight to the MTA without need of appropriation.

TED Article VII Bill – Part K

Executive budget provisions omitted

MTA RPT Assessment

Authorizes the Metropolitan Transit Authority to designate areas that benefited from its capital projects, and impose an assessment on property in the designated areas up to 75% of the incremental increase in real property taxes levied on such property.

TED Article VII Bill, Part L

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

NYC Subway System Capital

Amends public authorities’ law to pay for capital expenses in New York City Transit Authority capital plan; in case of natural disaster NYS to pay appropriate amount for repairs and NYC to match that amount.

TED Article VII bill – Part M

Senate omits part of Governor’s proposal stating New York City to pay for capital expenses; leaves in part on New York State to pay for disaster repairs with NYC to match that amount.

Executive budget provisions omitted

Executive budget provisions omitted

MTA Procurement

Changes threshold for bidding for lowest responsible bidder to $1million from $100,000. Allows look back in certain areas to “terminate, modify or amend any service or funding agreement approved prior to the effective date of this subdivision that does not include a defined duration term, or contains an initial term that explicitly or in effect has a duration longer than twenty years.”

TED Article VII bill – Part N

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

MWBE Reauthorization and Executive Law Article 15-A

Extends program to all “state-funded entity”; personal net worth levels to be determined by director in regulations; state contract level now $50,000 (was $25,000) to expend or “grant” funds; primary residence net worth changed to reflect holding company assets.

Diversity practices now include “minority groups and women as members of board or officers”

"State-funded entity" shall mean any unit of local government, including, but not limited to, a county, city, town, village, or school district that is paid pursuant to an appropriation in any state fiscal year.

Statewide advocate to investigate and monitor program throughout agencies; conduct periodic statewide audits.

Director to promulgate regulations based on…”the findings of the disparity study” and “establish criteria for agencies to credit the participation of minority and women-owned business enterprises towards the achievement of the minority and women-owned business enterprise participation goals on a state contract based on the commercially useful function provided by each minority and women-owned business enterprise on the contract” and base “contract-specific participation goals”

Public buildings law amended to give 10% bid preference to MWBEs in low bid contracts.

Create new crimes of defrauding and/or providing misinformation in regards to MWBE for purpose of being awarded contract.

New Workforce Diversity Program to sets “aspirational goals” for minorities and women in “each trade, profession, and occupation” for “each county of the state.” Requires reporting of hours worked by contractors and subs identifying “race, ethnicity, gender, and trade, profession, or occupation of each employee preforming work on a state contract.” 

Provisions to take effect 4/1/18; deemed repealed 12/31/23.

TED Article VII bill– Part Q

Executive budget provisions omitted

Amended from Executive proposal. 

Workforce Diversity Program is same as Executive proposal. New Article 28 in Executive Law sets aspirational goals.

Extends to “state-funded entity” but also to include state-funded entity projects over $150,000 in which state funding is majority of funding. Excludes state-funded entities that have own MWBE programs.

Personal net worth limits are taken out.

Small business not set at 300, but now at discretion of program director.

“Disparity Study shall refer to the most recent disparity study”…”published on June 30, 2017 (the 2016 Study). Change from executive law that only references most recent.

Director of MWBE program to have expanded powers as in Executive proposal but also to include:

  • Requiring all state agencies to “develop a three year plan to promote MWBE participation
  • Maintain internet based data on all information gathered including certification and waivers.
  • Extends investigation power to MWBE place of business and all records; protections granted to individuals who turn in suspected violators.

Reporting to Director of MWBE program, the “statewide advocate” same as Executive Proposal (audit and investigation functions) but also specifically states to investigate “prime contractors and subcontractors”.

New Disparity Study to be done no later than August 15, 2022 with additional study of net worth as part of study.

Amends Section 313 of Exec Law of 2010, “Goals and requirements” Striking out 2010 to reflect the disparity study. Thus setting goals for all contract classes (i.e construction, commodities, etc.) based on the “most recent disparity study” (hence 2016). Each agency shall receive the most recent disparity study and adopt “goals based on the findings”.

Degree of participation and availability of MWBEs based in part on the 2016 disparity study and its findings

Outlines the waiver process by recounting needs for publication, pre-bid conferences, and solicitation for MWBE participation on contracts and process for getting a waiver.

Enables both Departments of Labor and Tax to share its information with ESD in MWBE verifications process; director of program can also establish procedure approve MWBE application of wholly owned Indian Nation or tribal company.

Under new § 314-a Post completion certification that makes all MWBEs certify they did the work on the project prior to the prime being paid.

Violations of law and resulting fines paid into the “minority and women-owned business enterprise fund.” This fund to be used to pursue fraud in MWBE system.

Discretionary buying thresholds increased under state finance law to raise food and NYS milk and farm product to $400k (up from $200k) without formal bid.

Keeps executive language on amending state finance law on allowing for MWBE to obtain an award of $1.4M or less if it is within 10% of lowest bid award thus granting the MWBE the award despite not being lowest bid.

New Section 312-b “Study of the feasibility of a minority and women-owned business enterprise capacity mentorship program”. Program to study ways to prepare MWBEs for participating in contracting with state agencies in select areas such as construction. Reports 12 months after law effective.

TED Article VII Bill– Part Q

Current MWBE program extended through December 31, 2019.

S.7509-C / A.9509-C
Part OOO

Expands the Use of Design-Build but with PLAs

Expands use of design-build method but in conformity with Section 222 of Labor Law (PLAs) to the dormitory authority, the New York state urban development corporation, the office general services, the department of health, and the New York state Olympic regional development authority. Adds “buildings and appurtenant structures”.

“The design-build contract may include both lump sum elements and cost-plus not to exceed guaranteed maximum price elements, and also may provide for professional services on a fee-for-service basis.”

Requires project labor agreements for design build contracts.

TED Article VII bill – Part R

Executive budget provisions omitted

Differs from Governor’s proposal.

"New York city public works investment act".

Authorized entities are the New York City department of design and construction, the New York city department of environmental protection, the New York city department of transportation, New York city health and hospitals corporation.

Ten projects outlined involving road, highway, bridge, hospital and other projects that can use alternative construction delivery means such as best value, design build, cost plus in delivering public work as long as the contracting entity utilizes a Project Labor Agreement (PLA), prevailing wage, MWBE goals, and abides by labor law including sections 240/241 (scaffold law).

TED Article VII Bill – Part TT

Expands the Use of Design-Build but with PLAs

Authorizes use of Design-Build with a PLA in the following projects under S.7509-C / A.9509-C:

Rikers Island Project
Part KKK

“NYC Housing Modernization Investment Act”
Part LLL

NYS BQE project
Part QQQ

CONTRACT PROCUREMENT

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Extend Article 15-A

Extends applicability of the state’s MWBE contracting provisions to 12/31/23; expands applicability to municipal contracts. Additional details in Construction section above.

TED Article VII bill, Part Q

Executive budget provisions omitted

Executive budget provisions amended.  See details in Construction section above.

Executive budget provisions omitted; Article 15-A is extended through 12/31/19 with no amendments.

S.7509-C/A.9509-C, Part OOO

Chief Procurement Officer

Establish the office of NYS Chief Procurement Officer to oversee all procurements by state agencies and authorities.

Ethics Article VII bill, Part K

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

Sexual Harassment Provisions

Require state contractors to annually report on sexual harassment violations; nondisclosure agreements executed by the contractor; and employee training practices related to sexual harassment prevention (Part A)

Prohibit employers from requiring, as a condition of employment, contracts restricting employees’ ability to file claims for sexual harassment (Women’s Agenda Article VII bill, Part I)

NA

NA

Adopts modified version of Executive Budget proposal.  See details under HR/Labor below.

Ban on Vendor Contribution

Prohibits campaign contributions from parties actively bidding on or have recently bid on any government procurement contract to office-holders and candidates associated with the branch of government requesting the procurement.

Ethics Article VII bill, Part L

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

MTA Procurement

Changes threshold for bidding for lowest responsible bidder to $1million from $100,000. Allows look back in certain areas to “terminate . . . agreements . . .  that do not include a defined duration term, or contains an initial term that explicitly or in effect has a duration longer than twenty years.”

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

Vendor ID codes

Require a study on the feasibility of single identifying codes for contractors, vendors, and other State payees to improve the State’s oversight and monitoring of business activities. Report due by 9/1/18.

Ethics Article VII bill, Part M

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

ECONOMIC DEVELOPMEMT

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Economic Development Projects & Funding

NA

NA

NA

A total of $2.56 billion in UDC-financed capital projects, including:
-$700,000,000 for the Moynihan station development project.
-$400,000,000 for the 2nd phase of the Buffalo regional innovation cluster initiative.
-$320,000,000 for a life sciences initiative, including up to $10 million for venture capital, up to $20 million for bioscience research labs and academic medical centers.
-$207,500,000 for the SUNY Polytechnic Strategic Projects, including  advanced photonics research and manufacturing in Rochester, semiconductor research and development at SUNY Polytechnic in Albany, and the global 450mm consortium.
-$200,000,000 for the New York Works Economic Development Fund
-$150,000,000 for a life sciences laboratory public health initiative in the Capital region.
-$108,000,000 for the redevelopment of he Kingsbridge National Ice Center.
-$70,000,000 for the “restore New York's communities initiative.”
-$65,000,000 for economic development and infrastructure projects, including up to $45,000,000 for LIRR stations upgrades, and $20,000,000 for the LIRR Brookhaven connection project. 
-$55,000,000 each for the SUNY 2020 and CUNY 2020 challenge grant programs
-$33,000,000 for the NY power electronics manufacturing consortium
-$10,000,000 for the cultural, arts and public spaces fund, including funds to be transferred to the New York state council on the arts
-$8,000,000 for the “market New York program” to promote regional attractions  -$5,000,000 for Clarkson-Trudeau partnership to support north county biotech industry

CPA Minority Ownership

Allow public accounting firms to have minority ownership by individuals who are not Certified Public Accountants.

ELFA Article VII Bill, Part F

Executive budget provisions included

Executive budget provisions omitted

Executive budget provisions omitted

UDC Authority

Extends by one year, to 7/1/19, UDC’s authority to administer the Empire State Economic Development Fund.

TED Article VII Bill, Part O

Executive budget provisions included

Executive budget provisions included

Executive Budget proposal adopted.

S.7508-C/A.9508-C, Part O

UDC Loan Authority

Extends by one year, to 7/1/19, the UDC’s general loan authority.

TED Article VII bill, Part P

Executive budget provisions included

Executive budget provisions included

Executive Budget proposal adopted.

S.7508-C/A.9508-C, Part P

Community Service Block Grants

Repeals state requirement that recipients of federal CSBGs obtain a 25% local funding match.

TED Article VII bill, Part V

Executive budget provisions included

Executive budget provisions included

Executive Budget proposal adopted.

S.7508-C/A.9508-C, Part V

Ag & Dairy Marketing Orders

Make permanent the ESDC’s authority to administer agricultural and dairy marketing orders, which expires in 2018.

TED Article VII bill, Part Y

Program extended to 2021

Program extended to 2020

Executive Budget proposal adopted.

S.7508-C/A.9508-C, Part V

Hotel Liquor License

Creates a new special on-premises liquor license for hotels without a full-service restaurant to allow for room service and mini-bar access without requiring an on-premises full service restaurant.

PPGG Article VII bill, Part Q

Authority limited to bed and breakfast establishments

Executive budget provisions omitted

Executive budget provisions omitted

Liquor Exports

Creates a new exporter license for businesses that export NYS-made alcoholic beverages and do not sell to wholesalers or retailers within the state.

PPGG Article VII bill, Part S

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

 

EDUCATION / WORKFORCE DEVELOPMENT

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Workforce Development Funding
[from State of the State, not specifically addressed in Executive Budget]

Establish new, $175 million Consolidated Funding Application (CFA) program through the REDCs. The funding for the workforce CFA will consist of $150 million in new, flexible resources and $25 million in existing streams of workforce funding.

Create new office of Workforce Development that will serve as a focal point of accountability and coordination for all workforce training programs for the state, including the new CFA program. Headed by a new Director of Workforce Development, the Office will establish standards for program performance and ensure alignment with the economic development goals of the state and the individual regions.

Launch One-Stop Shop for Workers and Businesses
The State will create a new One-Stop Shop for all New York's Workforce that offers key information to workers and businesses through a straightforward and useful online portal.

Utilize State-of-the-Art Data Analytics to Plan and Map New York's Innovation Economy. Scale the Monroe County Community College data mining methodology to identify local workforce needs across New York State; ensuring that all regions have access to the data needed to develop sector-based workforce development plans.

The Senate denies any actions by the Executive to administratively establish an Office of Workforce Development within the Executive Chamber, and any action by the Executive to create a new Consolidated Funding Application through the Regional Economic Development Councils for various existing programs related to workforce development.

“The Senate strongly believes that additional investments in workforce development initiatives should be specifically directed by the Legislature to existing, proven  programs, such  as the New York State AFL-CIO Workforce Development Institute (WDI), the  Chamber of Commerce On-the-Job Training Program, the Manufacturers Intermediary Apprenticeship Program, and the various Youth Build programs located across the state."

Assembly adds statutory language for strategic investments in workforce development in A.9508 TED Article VII, Part OO to get the Governor’s SOS proposal into statute.

The Assembly also provides for $2.2 million to support the involvement of the State Workforce Investment Board in new workforce training programs through DOL.

$89,000,000 in workforce funding will be flexible for the development of programs to meet the needs of employers, to be administered in consultation with the State Workforce Investment Board and state agencies.

S.7503-D / A.9503-D Aid to Localities

Education Funding / General Policies

$769 million school aid increase (3% increase).

ELFA Article VII Bill, Part A

Increases school aid by $957 million or 3.8 percent.

Increase in school aid of $843 million over the Executive Budget, an increase in formula based aids of $1.4 billion (5.7 percent increase).

Increases school aid by $1 billion or 3.9 percent.

S.7504-D / A.9504-D
Capital Projects Budget, Section 2 – Chapter Amendment

Education Funding / General Policies

Foundation Aid is increased by $338 million. Over 70 percent of the increase goes to high‐need school districts.

ELFA Article VII Bill, Part A

Increase Foundation Aid by $717.2 million or 4 percent.

Increase Foundation Aid by $1.2 billion for SY 2018-19, for a total of $18.4 billion; an increase of $863 million over the Executive's proposed increase of $338 million, and includes a reallocation of the $64 million Fiscal Stabilization Fund for Foundation Aid.

Increase of $618 million in foundation aid.

S.7504-D / A.9504-D
Capital Projects Budget, Section 2 – Chapter Amendment

Education Funding / General Policies

$15 Million Pre‐K Expansion. The additional investment in prekindergarten will bring high‐quality prekindergarten instruction to 3,000 three‐ and four‐year‐old children in high need school districts.

ELFA Article VII Bill, Part A

Executive budget provisions omitted

Modify the Executive's proposal for pre-K grants by increasing funding from $15 million to $50 million. Additionally, the Assembly proposes to open the application process to all districts with a preference for high need districts.

Executive budget provision adopted

S.7504-D / A.9504-D
Capital Projects Budget, Section 2 – Chapter Amendment

Education Funding / General Policies

$9 million increase for Early College High School Programs to create 15 new early college high school programs.

ELFA Article VII Bill, Part A

Executive budget provisions omitted

Reduce the $9 million for new Early College High School programs to $3 million, removes sports management as a focus, and adds engineering.

Executive budget provision adopted (with minor amendments)

S.7504-D / A.9504-D
Capital Projects Budget, Section 2 – Chapter Amendment

Education Funding / General Policies

$6 million to expand high‐quality computer science and engineering education.

ELFA Article VII Bill, Part A

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provision adopted (with minor amendments)

S.7504-D / A.9504-D
Capital Projects Budget, Section 2 – Chapter Amendment

PLUS:
Computer Science Education Standards – the State Education Department (SED) will convene a working group, of educators, higher education, and industry experts to review existing computer science frameworks and develop draft model New York State computer science standards for K-12.

ELFA Article VII Bill, Part R (S.7506-B / A.9506-B)

Education Funding / General Policies

$2.5 million increase in funding for Advanced Placement (AP) and International Baccalaureate (IB) program support; $2 million each to subsidize AP and IB exams for low income students. $500,000 for schools to expand advanced coursework for those with limited offerings.

ELFA Article VII Bill, Part A

Executive budget provisions omitted

Executive budget provisions included

Executive budget provision adopted

S.7504-D / A.9504-D
Capital Projects Budget, Section 2 – Chapter Amendment

Education Funding / General Policies

Increase Charter School tuition in alignment with public school spending.

ELFA Article VII Bill, Part A

Increase charter school facilities aid from 30 to 40 percent.
Article VII, Part A

The Senate advances language to remove the statewide cap on charter schools; provide building aid for charter schools outside of New York City; and modify the calculation of charter school tuition.

Article VII, Part A-1

The Assembly modifies the Executive's proposal to end State reimbursement to the New York City School District for supplemental charter tuition that the District pays to charter schools. The Assembly proposal would end supplemental charter tuition so that going forward, districts would no longer be required to make this payment to charter schools and the State would no longer be required to reimburse districts for such payment.

The Assembly rejects the Executive's proposals to cap State reimbursement to New York City for Charter Facilities Aid at $10 million annually and to expand the expenses covered by Facilities Aid. Instead, the Assembly ends New York City's obligation to pay Facilities Aid to new or expanding charter schools in the future.

Article VII, Part A

Per pupil funding formula remained the same, and given the link to district funding it will be slightly increased.

S.7504-D / A.9504-D Capital Projects Budget, Section 2 – Chapter Amendment

Higher Education

Elimination of $35.1 million in funding for the Direct Institutional “Bundy” Aid program

S.7503 / A.9503 (Budget)

Senate reinstated $25 million for Direct Institutional “Bundy” Aid

Assembly reinstated $24.5 million for Direct Institutional “Bundy” Aid

Reinstatement of $35.1 million in funding for the Direct Institutional “Bundy” Aid.

S.7504-D / A.9504-D  
Capital Projects Budget, Section 2 – Chapter Amendment

SUNY Community Colleges

Community college base aid set at $441.42 million

S.7503 / A.9503 (Budget)

Additional $12.06 million for operating services and expenses of community colleges

Additional $12.06 million for operating services and expenses of community colleges

Senate and Assembly provision adopted

Provides an additional $12.06 million for operating services and expenses of community colleges

S.7503-D / A.9503-D Aid to Localities

CUNY Community Colleges

CUNY community college base aid set at $232.2 million

S.7503 / A.9503 (Budget)

Senate provided for an additional $6.3 million in base aid for CUNY community colleges.

Assembly provided for an additional $6.3 million in base aid for CUNY community colleges.

Senate and Assembly provision adopted

Provides an additional $6.317 million in base aid for CUNY community colleges.

S.7503-D / A.9503-D Aid to Localities

University Technology Centers

Executive budget allocates $8.72 million for 10 Centers of Excellence.

S.7503 / A.9503 (Budget)

Senate restores $500,000 for the SUNY Albany Center of Excellence, in Atmospheric and Environmental Prediction and Innovation, and $1 million to the New York Medical College Center of Excellence in    Precision Responses to Bioterrorism and Disaster, bringing the total to $10.2 million.

Assembly restores an additional $1.78 million in operating funds for the Centers of Excellence, including $500,000 for the SUNY Albany Center of Excellence, in Atmospheric and Environmental Prediction and Innovation, bringing the total to $10.5 million.

$9,595,663 allocated for 11 Centers of Excellence.
The Greater Rochester center of excellence in photonics and microsystems was removed; and two others were included, which were the Rensselaer Polytechnic Institute, Rochester Institute of Technology, and New York University centers of excellence in Digital Game Development; and Cornell University's center of excellence in Food and Agriculture Innovation in Geneva, New York.

An additional $2,276,670 for operation of the centers of excellence, including $250,000 for the Albany Center of Excellence, in Atmospheric and Environmental Prediction and Innovation; and $750,000 for the New York Medical College Center of Excellence in    Precision Responses to Bioterrorism and Disaster.

Total of $11.872 million for centers of excellence

S.7503-D / A.9503-D Aid to Localities

University Technology Centers

Executive budget allocates $13.82 million the Centers of Advanced Technology.

S.7503 / A.9503 (Budget)

In addition to the Executive proposal of $13.82 million, the Senate provides $10.18 million for additional services and expenses for Centers for Advanced Technology.

(S.7503-B Pg. 133)

The Assembly provides an additional $1.18 million for the Centers of Advance Technology, thereby allocating a total of $15 million.

Executive budget provision adopted

Excelsior Scholarship

Launch the Second Phase of the Excelsior Free Tuition Program, increasing the income eligibility threshold for the 2018‐2019 academic year to include New Yorkers with household incomes up to $110,000

The Senate advances  language to amend the Excelsior Scholarship by excluding private scholarships from the last-dollar requirement and to allow remedial courses to count towards credit requirements

S.7506-A, Article VII, Part X

Executive budget provisions included

Executive budget provision adopted (with minor amendments)

ELFA Article VII Bill, Part T (S.7506-B / A.9506-B)

NYS DREAM Act

Would make students without lawful immigration status eligible for the Excelsior Scholarship, the Tuition Assistance Program, the Enhanced Tuition Award, and other State financial assistance programs offered to college students who are New York State residents.

Eligible student have lived continuously in NYS while attending high school (or pursing GED), and apply to in-state college within five years of high school graduation.

ELFA Article VII bill, Part E

Executive budget provisions omitted

The Assembly replaces the Executive's DREAM Act bill with A.9605 (De La Rosa)

Executive budget provision omitted

Higher Education

NA

NA

NA

Establishes that enhanced tuition awards are available for students enrolled in “private degree granting institutions of higher education,” which would include for-profit institutions.

ELFA Article VII Bill, Part W (S.7506-B / A.9506-B)

Education Funding / General Policies

NA

NA

NA

NYS STEM Incentive Program amendments (Section 669-e of the education law) allowing students attending a private degree granting institution of higher education to receive awards equal to those received by SUNY students.

ELFA Article VII Bill, Part BB (S.7506-B / A.9506-B)

ENERGY

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Sales Tax on ESCOs

Repeals the sales tax exemption for the cost of transporting, transmitting, or delivering taxable gas or electricity, if the commodity is purchased from an ESCO.  Enacting this legislation will result in an increase of $128 million in State sales tax.

Revenue Article VII Bill, Part V

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions omitted

NYSERDA Transfer

Directs the Comptroller to receive for deposit to the credit of the General Fund a payment of up to $913,000 from NYSERDA.

PPGG Article VII bill, Part GG

Executive budget provisions included

Executive budget provisions included

Executive budget provisions included

RGGI Sweep

Directs the Comptroller to receive for deposit to the General Fund up to $23,000,000 from proceeds collected by NYSERDA from the auction or sale of carbon dioxide emission allowances allocated by the department of environmental conservation.

PPGG Article VII bill Part GG

Executive budget provisions included

Executive budget provisions modified

Directs $23M towards  energy efficiency and weatherization in environmental  justice  and  low income communities through the New York state energy research and development  authority  Empower NY program and residential solar projects environmental justice and low income communities through  the  New York state   energy research  and  development  authority  Affordable Solar program.

Executive budget provisions included

“Little 18-a Assessment”

Authorizes NYSERDA to finance its research, development and demonstration, policy and planning, and Fuel NY programs, and to finance the Department of Environmental Conservation’s (DEC) climate change program, from a special assessment on gas and electric corporations not to exceed $19.7 million.

Directs a transfer $1 million to the state general fund for services and expenses of the department of environmental conservation & $ 150,000 to Ag & Markets and to transfer $825,000 to the University of Rochester laboratory for laser energetics from the funds received.

TED Article VII bill, Part EE

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions included

Expanded 18-a Assessment

Authorize utility oversight related expenditures of the Department of State ($1,130,000), Departments of Agriculture and Markets ($435,000), Environmental Conservation, State ($1,170,000)  and the Office of Parks, Recreation and Historic Preservation ($99,000) as eligible expenses of utility assessment revenues (18-a).

TED Article VII bill, Part DD

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions included

NYPA to Provide Energy Related Projects

Authorizes NYPA to engage in energy-related projects, programs and services with any of its power customers, not just those customers who purchase power under the specific power programs.  Additionally, this legislation would also amend expand the definitions of “energy-related projects, programs and services” and “public entity.”

TED Article VII bill, Part FF

Executive budget provisions omitted

Executive budget provisions amended

Rejects the expansion of the definition of public entity.  The proposed amendment to the definition of public entity would have included an entity formed or under contract with a public entity to facilitate energy related projects, programs and services

Executive budget provisions omitted

NYPA to Develop Renewable Energy Projects

Authorizes NYPA to develop renewable energy projects, procure renewable products, allocate and sell renewable products that it produces or procures to public entities and NYPA customers, fully recover its associated costs from the entities that purchase renewable products.

TED Article VII bill Part GG

Executive budget provisions omitted

Executive budget provisions amended

The legislation is amended to provide limits NYPA’s ability to develop renewable power.  Includes a reporting requirement

Executive budget provisions omitted

Indian Point Tax Stabilization Fund

NA

Subject to appropriation provides payments from the Indian Point tax stabilization fund to the county of Westchester, the town of Cortlandt, in the county of Westchester, (c) the village of Buchanan, in the county of Westchester and (d) the Hendrick Hudson central school district.

TED VII Part KK

NA

Executive budget provisions omitted

Water Utility Audit Requirement

NA

Requires prior to the Public Service Commission’s approval of a rate change by a private water utility company the commissioner shall retain a third-party auditor to conduct an audit of the water company.

TED VII Part LL

NA

Executive budget provisions omitted

Green Bank Examination

NA

Requires the Superintendent of financial services to examine the Green Bank to determine its net worth, the soundness of its management and operating policies and the rate of return on its loans and investments, and any losses on such loans and investments.

TED Part MM

NA

Executive budget provisions omitted

ESCO Open for Business

NA

Require that all  customers  of  electric  corporations  and natural gas corporations shall have the opportunity to purchase electricity services and  natural gas  services from any supplier of electricity and natural gas; and that any electric corporation and natural gas corporation shall provide transmission and distribution services from any supplier of electricity  and natural  gas  to  any customer with which such supplier has an agreement for provision of electricity services and natural gas services.

TED VII Part NN

NA

Executive budget provisions omitted

Green Bank Boiler Program

NA

Provides that the Green Bank is made accessible for funding programs to assist residential, multi-family building  owners,  hospitals  and  commercial  owners  with installing upgrades to heating and cooling systems through the installation  of  a high efficiency boiler or furnace or replacement of a burner in a  boiler  that  results  in  incremental  emissions  reductions  and increased  energy efficiency. 

TED VII Part OO

NA

Executive budget provisions omitted

Combined Heat and Power

NA

Expands the size of the size of the micro-combined heat and power generation equipment from ten kilowatts to fifteen megawatts that is eligible for the current tax exemption.

TED VII Part PP

NA

Executive budget provisions omitted

Self-Direct Program

NA

This legislation would establish a self-directed or “banking” approach, for large electric customers encompassing all applicable state-imposed Clean Energy charges. The self-directed or banking approach would maximize investments in renewable energy, load reduction and REV related projects while at the same time, moderating rate impacts and reducing competitive inequities associated with current energy assessments.

TED VII Part QQ

NA

Executive budget provisions omitted

New York Microgrid Act

NA

Authorizes NYSERDA to provide up to $1M to constituency based organizations and other entities to do something related to microgrids.

TED VII Part RR

NA

Executive budget provisions omitted

Net Metering Increase for Farm Waste Generators

NA

Would increase the subsidy to uneconomic farm waste generators to a net metered rate of no less than twelve cents per kilowatt.

TED VII Part SS

NA

Executive budget provisions omitted

Recharge New York Power

NA

Would amend the Recharge New York program to require that NYPA Market Power provide a savings over market rates of 8% or higher. Allow customers to take all of their hydropower allocation first.  Allow Recharge customers to have an allocation greater than 10 MW.

TED Part TT

NA

Executive budget provisions omitted

Time of Use Study

NA

Requires the Public Service Commission to study and issue a report on the adoption of time of use-plans for electricity and gas customers.

TED Part VV

NA

Executive budget provisions omitted

Gross Receipts Tax

NA

Propose to eliminate the two percent gross receipts tax on utilities.

REV Part PP

NA

Executive budget provisions omitted

Elimination of 18-a

NA

This legislation would eliminate the 18-a assessment and instead have the functions of the Public Service Commission funded exclusively by the General Fund.

REV Part QQ

NA

Executive budget provisions omitted

Security Cameras

NA

This legislation provides a  provide a real  property tax  exemption for security cameras installed on real property owned by a public utility.

REV Part AAA

NA

Executive budget provisions omitted

Utility Intervenor  Reimbursement

NA

NA

This proposal would allow groups of individuals or not-for-profit organizations that represent residential or small business customers to apply for reimbursement of its costs for intervening in a proceeding before the Public Service Commission (PSC).

PPGG Article VII Part NN

Executive budget provisions omitted

Utility Consumer Advocate

NA

NA

This legislation would create the State Office of the Utility Consumer Advocate to represent residential utility consumers' interests in residential utility matters at the state and federal level.

PPGG Article VII Part MM

Executive budget provisions omitted

Local Assistance Following Electric Generation Closure

NA

NA

NA

Increases the Electric Generation Facility Cessation Mitigation Program from $45M to $69M. The programs was enacted in the 2015-2016 New York State Budget, and is designed to support communities that are transitioning local economies that have been reliant on fossil fuel power plants as a source of financial support. The Program will be administered by the New York Empire State Development Corporation (“ESDC”), with funding coming from the RGGI program.

REV Part AAA

NYPA Transfer

NA

NA

NA

NYPA is strongly suggested to contribute $20M to the State General Fund

REV Part AAA

ENVIRONMENT

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Brownfield Opportunity Area (BOA)

Amends the BOA program which provides grants and technical support to help municipalities and community organizations implement hazardous waste site revitalization strategies for their communities. The proposal would eliminate steps in the BOA designation process.

TED Article VII bill, Part U

Accepts

Amends the executive proposal to revise the designation and funding process for the Brownfield Opportunity Areas Program by accepting public participation measures and removing language providing excessive discretion.

Amends the executive proposal to be include some of the Assembly proposal.

Empire Forests for the Future Initiative

Modifies existing forestry property tax law (480a), create a new property tax incentive for privately owned forests and open space (480b); also provides EPF appropriations for the Community Forest ($500,000) and Empire Forest Incentive Program (i.e. private forest stewardship cost share) ($500,000).

TED Article VII bill, Part Z

Modifies the proposal to establish the empire forests for the future initiative by including additional financial assistance  for  localities  and denies proposed timber harvest notifications

Executive budget provisions omitted

Executive budget provisions omitted

Mandated Recycling of Organic Waste

Beginning January 1, 2021, would require certain high volume generators of food waste high volume food waste generators such as manufacturers, supermarkets, large restaurants, higher educational institutions and healthcare facilities that produce an annual average of two tons per week or more of excess food and food scraps at a single location  to divert excess edible food and food scraps to food banks, animal feed operations, composting facilities, anaerobic digesters, or other organics recycling facilities.  The proposal has been amended from last year to address some concerns.

TED Article VII bill Part BB

Executive budget provisions omitted

Executive proposal modified to address issues related to distance traveled

Executive budget provisions omitted

Clean Water Infrastructure Act Technical Amendments

Amends the Clean Water Infrastructure Act of 2017 "solid waste mitigation" and "drinking water response" accounts and in order to provide for programmatic spending directly against the CWIA appropriation.

Makes corresponding change to cost recoveries from responsible parties pursuant to Title 12 of Article 27 of the Environmental Conservation Law (ECL), which relates to the remediation of drinking water contamination.

TED Article VII bill, Part AA

Amends but rejects the elimination of the dedicated funds for Clean Water Infrastructure Act of 2017

Executive budget provisions omitted

Executive budget provisions included

Expansion of Core Preservation Area of the Central Pine Barrens

Expands the Core Preservation Area of the Central Pine Barrens through the inclusion of two areas; also requires the Town of Brookhaven, Suffolk County, and the Central Pine Barrens Joint Planning and Policy Commission to provide an assessment of properties that would be suitable for solar projects in the Town of Brookhaven, while minimizing the need to utilize open space that may be suitable for future addition to the Core Preservation Area.

TED Article VII bill Part CC

Rejects the Executive proposal and replaces it with the Senate legislation (S.7235 LaValle)

Rejects the Executive proposal and replaces it with the Assembly legislation (A.8888 Englebright)

Amended to include one of the areas and to provide state assistance to cover the loss of annual property taxes.

Brownfield Tax Credit Deferral

For taxpayers’ with more than $2 million in NYS tax credits in 2019 and 2020 tax years, defers realization of most credits Articles 9, 9A, 22 and 33 including brownfield cleanup, redevelopment and insurance (additional details in Tax section)

Article VII Revenue Bill, Part S

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

Amendment to MOSF fee

NA

Amends the petroleum bulk storage fees to reduce the fees for major oil storage facilities

TED VII Part CCC

NA

Executive budget provisions omitted

Paint Stewardship Program

NA

Establishes paint stewardship/collection program that includes a fee for consumers.


TED VII Part III

NA

Executive budget provisions omitted

Pesticide Applicator Fee

NA

This proposal would amend change the extend the certification of pesticide applicators of subcategory 3A-ornamentals, shade trees and turf or only subcategory 3B-turf from one year to three years and change the fee from $200 annually to $450 every three years. 

TED VII Part JJJ

NA

Executive budget provisions included

Shoreline Resiliency

NA

This proposal would provide a shoreline resiliency infrastructure tax credit for an amount equal to twenty-five percent of the costs of shoreline resiliency infrastructure improvements. Provided, however, the credit shall not exceed ten thousand dollars in a given year.

TED VII Part LLL

NA

Executive budget provisions omitted

Supermarket Food Donation

NA

This legislation requires that every supermarket shall, to the best of its ability, make a reasonable effort to make available on its premises to a qualifying charity excess food which the supermarket from time to time has in its possession.

TED VII Part NNN

NA

Executive budget provisions omitted

Allowable Plastic Beverage Containers

NA

This proposal would allow beverage holding  devices  constructed of plastic which decomposes by photodegradation or  biodegradation is recyclable, made of at least ninety percent post-consumer recycled high density polyethylene, and does not have any holes  greater than one and three-quarters inches in diameter.

TED VII Part OOO

NA

Executive budget provisions included

Supermarket Donations to Food Pantries

 

Provides a tax credit for grocery donations to food pantries.  The amount of the tax credit shall be twenty-five percent of the wholesale value of the eligible taxpayer’s qualified donations made to any eligible food pantry during the taxable year, not to exceed a cumulative amount of tax credits under this section of five thousand dollars per taxable year.

TED VII Part QQQ

 

Executive budget provisions omitted

Algal Bloom

NA

Requiring the Executive, the Legislature and the public to provide a report on the nominating process and Action Plans that are generated by the Executive's $65 million 4-point initiative to combat harmful algal blooms.

TED VII Part RRR

NA

Executive budget provisions omitted

Water Quality

NA

Establishing  an   “emergent  contaminant  contingency fund” to provide grants or loans  to  public  water  systems,  that  will consist of monies appropriated by the Clean Water Infrastructure Act of 2017.  A requirement that the Department of Health coordinate six public water summits.

DOH VII Part SS

NA

Executive budget provisions omitted

New York State Environmental Justice Act

NA

NA

This legislation would establish the New York State Environmental Justice Act and Grants.  The legislation would require the DEC to identify currently lawfully permitted facilities for which compliance, enforcement, remediation, siting and permitting strategies will be targeted to address impacts from these facilities.

The legislation requires the development of  action  plans for identified environmental justice communities that will identify steps to  reduce  existing environmental burdens and avoid or reduce the imposition of additional environmental burdens  through  allocations  of  resources,  exercise  of  regulatory  discretion, and development of new standards and protections.

TED Article VII Part PP

Executive budget provisions omitted

New York State Climate and Community Protection Act

NA

NA

This is the same a legislation as A. 8270 which would provide the Department of Environmental Conservation (DEC) with the mandate to eliminate all greenhouse gas (GHG) emissions from any major emission source in the state by 2050. 

TED VII Part QQ

Executive budget provisions omitted

Paint Stewardship Program

NA

NA

Establishes paint stewardship/collection program that is free to consumers.  Includes $1M appropriation.

TED VII Part RR

Executive budget provisions omitted

FINANCIAL SERVICES

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Non-CPA Ownership of Accounting Firms

Allow public accounting firms to have minority ownership by individuals who are not Certified Public Accountants.

ELFA Article VII bill, Part F

Executive budget provisions included

Executive budget provisions omitted

Not Included

Private Sector Savings Plan

Empowers the New York State Deferred Compensation Board to Create a Voluntary Retirement Savings Program for Private-Sector Employees.

PPGG Article VII bill, Part X

Executive proposal modified to enact the New York State Secure Choice Savings Program, by creating a Board rather than utilizing Deferred Compensation.

Executive proposal modified to enact the New York State Secure Choice Savings Program, by creating a Board rather than utilizing Deferred Compensation.

Program established, managed by a Board.  Specific language added specifically declaring that the program is optional for employers.

Increases DFS Fines on Insurers

Increases fines on insurers for failure to pay a claim or making a false statement to the superintendent from $1000 to $10,000.

HMH Article VII bill, Part O

Executive budget provisions omitted

Executive budget provisions omitted

Not included.

Judgement interest rates

Limits the annual rate of interest to be paid on a judgment or accrued claim, the annual rate of interest to be paid on a judgment or accrued claim shall be calculated at the one-year United States treasury Bill rate.

S.7505/A.9505 Article VII (PPGG) Part BB

Executive budget provisions omitted

Executive budget provisions omitted

Not included.

HEALTH

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Retail Health Clinics (Public Health Law -  adding a new article 14 29-J)

Authorizing Health Services Offered by Retail Practices.

Health and Mental Hygiene Article VII Bill Part G

Modifies the Executive recommendation to authorize retail practices to provide certain health care services within the main premises of a retail business to remove various restrictions.

The Assembly rejects.

Not included.

Establish an Opioid Epidemic Surcharge

This bill would establish an opioid epidemic surcharge, thereby imposing a surcharge, in the amount of two cents per morphine milligram equivalent sold, on the first sale of all opioids in the State to fund and opioid prevention, treatment and recovery account.  In order to “disincentivize the use of opioids by placing the share of societal costs from opioid use on the manufacturers, producers and distributors who financially gain from the use of these drugs.”

Revenue Article VII bill Part CC

The Senate Rejects.

The Assembly accepts the Executive proposal but modifies to increase the tax rate from two cents to 2.5 cents per morphine milligram equivalent. In addition, the Assembly excludes hospice facilities and pharmacies from the tax, as well as excludes from the tax drugs approved by the FDA for the purpose of treating a substance use disorder (e.g. methadone, naltrexone).

The creation of a $100 million opioid stewardship program to be paid by manufacturers and distributors. 

Healthcare Insurance Windfall Profit Fee

Imposes a healthcare insurance windfall profit fee in the amount of 14% on the net under writing gain from the sale of health insurance in the State.

Revenue Article VII bill, Part DD

The Senate Rejects.

The Assembly rejects.

Not included.

Mandated Drug Take-back Program

NA

Mandates a manufacturer-paid take-back program for all prescription and nonprescription drugs, drugs in medical devices and combination products as well as veterinary drugs.

Health and Mental Hygiene Article VII Bill Part D

NA

Not included.

EI funding - Replaces Private Insurance contribution with assessment.

NA

NA

Assembly establishes a $25 million covered lives assessment, and completely removes the requirement for insurance plans to cover EI services. This funding would offset both State and local shares of the EI program.

Health and Mental Hygiene Part O, Section 17

Not included.

INFORMATION TECHNOLOGY & TELECOMMUNICATIONS

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Permits Term Appointments for Eligible, Highly-Specialized ITS Positions Without Initial Civil Service Examination

allows a term appointment without examination to a temporary position requiring special expertise or qualifications in information technology within ITS. Max of 60 months; 300 appointment limit.

PPGG Article VII bill, Part W

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions omitted

Allow the Thruway to Set Fees for Use of Its Fiber Optic System

Agreement for use of the New York state thruway authority's fiber optic system, or any part thereof, may be made through agreements based on set fees rather than public auction or negotiation based on “best interest of thruway” and “appraisal of the fair market value.”

TED Article VII bill, Part D

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

Authorize the Department of Transportation (DOT) to Charge for Use and Occupancy of Fiber Optic Lines on DOT Right of Way and Establish a Uniform Process for the Siting of Small Cell Wireless Facilities

Authorizes DOT to charge for fiber optics right of way; exempts those participating in the New NY Broadband Program; prohibits fee from being passed onto consumers;

Adds a new article 13-E: Small Wireless Facilities Deployment. Defines terms, size and measurements of equipment and antennas; collocation of small wireless facilities and micro wireless facilities; Rights of way (ROWS) and conditions; application structure and associated fees; fee adjustments; methods for charging for use of ROWS when additional entities also utilize them, repairs; addresses municipal agreements with companies; dispute resolution; indemnification.

TED Article VII bill, Part F

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

LABOR

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Public Protection and General Government Article VII Legislation:

Remove unnecessary bars on licensing and employment for people with convictions.

Enacts into law major components of legislation that remove unnecessary mandatory bars on licensing and employment for people with criminal convictions in the categories enumerated therein and replace them with individualized review processes using the factors set out in article 23-A of the correction law, which addresses the licensing of such individuals

NA

NA

No language included/adopted

Amending various laws to combat sexual harassment in the workplace

For State Contractors:
• Requires reporting of sexual harassment violations;
• the number of settlement agreements resolving sexual harassment claims;
• the number of settlements involving non-disclosure agreements;
• a description of sexual harassment training provided to employees by state contractors;
• a policy prohibiting sexual harassment;

Arbitration Clauses:
• prohibition of a clause in employment contracts requiring arbitration in matters involving sexual harassment;
• May remain for other employment disputes;

Non-Disclosure Agreements:
• Number of agreements to be reported by state contractors;

Non-Employees:
• Included in the definition of employee

For State Contractors:
• a description of sexual harassment training provided to employees by state contractors;
• a policy prohibiting sexual harassment;

Arbitration Clauses:
• prohibition of a clause in employment contracts requiring arbitration in matters involving sexual harassment;
• May remain for other employment disputes;

Non-Disclosure Agreements:
• Prohibited unless complainant’s preference and affirmed by courts

For State Contractors:
• Requires reporting of sexual harassment violations;
• the number of settlement agreements resolving sexual harassment claims;
• the number of settlements involving non-disclosure agreements;
• a description of sexual harassment training provided to employees by state contractors;
• a policy prohibiting sexual harassment;

Arbitration Clauses:
• prohibition of a clause in employment contracts requiring arbitration in matters involving all forms of discrimination including sexual harassment;
• Changes to process for selecting arbitrators;

Non-Disclosure Agreements:
• Prohibited unless complainant’s preference;
• Prohibited in all discrimination claims

Model Policy:
• Division of Human Rights will develop a model policy on discrimination and harassment to be adopted by every employer;
• Attestation of said policy required for state contractors;
• Anti-discrimination pamphlet developed by Division to be distributed to all employees

Non-Employees:
• Included in the definition of employee

For State Contractors:

  • Requires bidders (both competitive and non-competitive) to attest to having and distributing a sexual harassment policy and an annual training program.

Arbitration Clauses:

  • Prohibits use of arbitration clauses regarding discriminatory practices of sexual harassment.

Non-Disclosure Agreements:

  • Prohibits use of nondisclosure agreements unless it is the complainant’s preference.  Requires a 21-day period of review by the claimant and a 7-day revocation period following implementation.

Non-Employees:

  • An employer may be held liable to a non-employee (contractor, subcontractor, vendor, consultant, etc.) if the employer or its agents knew or should have known that the non-employee was subject to sexual harassment and failed to take immediate and appropriate action.

Model Policy/Training Program:

  • The DOL will create a model sexual harassment policy and training program to be used by all employers (unless the employer has a policy and training program that equals or exceeds the minimum standards of such a policy or training program).  The policy must be effectively communicated to all employees.  Training on sexual harassment prevention must be provided to all employees on an annual basis.

Employees of State Agencies/Public Entities:

  • Employees of state agencies and other public entities who have been subject to a final judgement of personal liability for intentional wrong-doing related to a claim of sexual harassment to reimburse the state or public entity for any award

 

TAXATION

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Federal Conformity/Business Income Tax

Clarifies that IRC §965 “transition” income is treated as exempt CFC income under Article 9A; clarifies that taxpayers must add back a federal income deduction where the income is already exempt from New York taxation. 

Article VII Revenue Bill, Part KK

Executive budget provisions included; also under Article 9A: includes IRC §951A (GILTI) income under definition of exempt CFC income; decouples from federal cap on business interest deduction; decouples from federal cap on deduction of FDIC premiums; makes same changes in NYC corporation tax. 

S.7509-B, Part KK.

Budget resolution states: “The Senate is committed to ensuring that no individuals or businesses are negatively impacted at the State taxation level by changes to the Federal Code.”

Executive budget provisions included

Clarifies that IRC §965 “transition” income is treated as exempt CFC income under Article 9A; clarifies that taxpayers must add back a federal income deduction where the income is already exempt from New York taxation. 

Similar amendments made to the NYS insurance tax and NYC corporation tax.

No other business tax conformity provisions were adopted.

S.7509-C/A.9509-C,  Part KK

Federal Conformity/Personal Income Tax 

In its 30 day amendments: decouples NYS PIT from federal cap on SALT deductions; allow state-level itemizing for taxpayer applying federal standard deduction, and restores the state’s single filer standard deduction.

Article VII revenue bill, Part JJ

Executive budget provisions omitted

Executive budget provisions included

Executive Budget provisions adopted.

S.7509-C/A.9509-C,  Part JJ

Federal Mitigation: Payroll Tax

Allows employers to opt into payment of payroll tax for employers over $40,000/year; 3 year phase in of 1.5, 3 and 5%; provides PIT credit to employees to offset potential reduction in wages.

Article VII Revenue bill Part MM

Executive budget provisions omitted

Executive budget provisions included with minor modifications.

Executive Budget proposal adopted with amendments:
- clarifies that employer election is annual, to be made by December 1 each year.
- creates specific election provisions for incorporated and unincorporated entities.
- eliminates joint and several liability provisions for “responsible persons”

S.7509-C/A.9509-C,   Part MM

Federal Mitigation: Charitable Contributions

Provides for PIT and RPT credits for voluntary contributions to charitable entities created for state and local health and education expenses

Article VII Revenue Bill Part LL

Executive budget provisions omitted

Eliminates state-level program; allows contributions by any persons not just property owners for local funds; allows local funds to be used for any public purpose

A.9509-B, Part LL

Executive Budget proposal accepted with some modifications including ability to contribute to existing state health and higher education foundations.

S.7509-C/A.9509-C, Part LL

Telecom Property Assessments

Extends the assessment ceiling program for telecommunications property to 1/1/23 (current law expires 1/1/19); allows assessment ceilings to deviate from 2014 assessments by 25% in 2018, 50% in 2019 and 75% in 2020. 

Article VII Revenue Bill, Part G

Executive budget provisions included

Executive budget provisions included

Executive budget provisions adopted.

S.7509-C/A.9509-C,   Part G

Statute of Limitations

Extend the statute of limitations for assessing additional tax to 3 years after filing of an amended return, under Articles 9, 9-A, 22, and 33 and NYC PIT.

Article VII Revenue Bill, Part H

Executive budget provisions included

Executive budget provisions omitted

The extension of  the statute of limitations for assessing additional tax after filing of an amended return, under Articles 9, 9-A, 22, and 33 and NYC PIT was limited to 1 year.

S.7509-C/A.9509-C,   Part H

Wage Reporting

Changes DTF wage and withholding requirements from annual to quarterly, to be consistent with current NYS DOL reporting timetable.

Article VII Revenue Bill, Part I

Executive budget provisions included

Executive budget provisions included

Executive budget provisions adopted.

S.7509-C/A.9509-C,   Part I

Sale for Resale Exemption

Provides an explicit sale for resale sales tax exemption for restaurants, cafeterias, caterers and other vendors when purchasing prepared food for resale.

Article VII Revenue Bill, Part J

Executive budget provisions included

Executive budget provisions included

Executive budget provisions adopted.

S.7509-C/A.9509-C,   Part J

“Carried Interest Fairness Fee”

Imposes a 17% surcharge on certain newly defined “investment management services;” provisions becomes effective when adopted by Connecticut, New Jersey, Massachusetts and Pennsylvania.
Similar to S.1991 (Klein)/A.3554 (Aubry) 

Article VII Revenue Bill, Part M

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions omitted

Tax Tribunal Appeals

Authorizes the Tax Commissioner to appeal decisions of the Tax Tribunal.

Article VII Revenue Bill, Part N

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

NYS Residency

Amends NYS and NYC PIT laws to provide that a person present in the jurisdiction for more than 183 days in a year is a statutory regardless of their domicile 

Article VII Revenue Bill, Part O

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions adopted.

S.7509-C/A.9509-C,   Part O

Youth Jobs Credit

Increases the maximum amount of the youth jobs credit, adds additional documentation and reporting requirements.

Article VII Revenue Bill, Part R

Executive budget provisions included

Executive budget provisions included

Executive budget provisions adopted.

S.7509-C/A.9509-C,   Part R

Business Tax Credit Deferral

For taxpayers’ with more than $2 million in NYS tax credits in 2019 and 2020 tax years, defers realization of such credits; applies to most business credits under Articles 9, 9A, 22 and 33 including the ITC, EZ and QEZE, brownfield, alternative energy, Tax Free NY, manufacturing RPT and other credit program; major exclusion is the film production credit.  Deferred nonrefundable credits would be claimed and carried forward in tax years starting 2021; 50% of deferred refundable credits could be claimed in 2021, 75% of remaining deferred credits claimed in 2022; remainder claimed in 2023.

Article VII Revenue Bill, Part S

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

ESCO Sales Tax Exemption

Repeals the sales tax exemption for gas and electric service associated with gas and electricity purchased from an energy service company (ESCO).

Article VII Revenue Bill, Part V

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions omitted

Sales Tax Liability

Provide relief from sales tax liability to minority members of limited partnerships LLCs.

Article VII Revenue Bill, Part X

Executive budget provisions included

Executive budget provisions included

Executive budget provisions adopted.

S.7509-C/A.9509-C,   Part X

“Marketplace Providers”

Requires “marketplace providers” to collect sales tax on sales of tangible personal property it facilitates; marketplace provider defined as providing the sales forum and collects receipts on behalf of a seller, with $100 million in annual facilitated sales.

Article VII Revenue Bill, Part X

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions omitted

“Opioid Epidemic Surcharge”

Imposes a new 2 cent per milligram tax on the initial sale of opioids and similar products, with proceeds to be used to support for opioid treatment, recovery and prevention and education services.

Article VII Revenue Bill, Part CC

Executive budget provisions omitted

Modifies the Executive Budget to increase the tax rate from two cents to 2.5 cents per morphine milligram equivalent. In addition, the Assembly excludes hospice facilities and pharmacies from the tax, as well as excludes from the tax drugs approved by the FDA for the purpose of treating a substance use disorder (e.g. methadone, naltrexone).

A.9509-B, Part LL

Imposes $100 million in annual assessments on each manufacturer and distributor of opioids that sells or distributes opioids in the state at a rate to be determined by each entities’ “ratable share” of the market. 

S.7507-C/A.9507-C, Part NN

“Health Insurance Windfall Profit Fee”

Amends the Insurance Tax to impose a 14% surcharge on the “net underwriting gains from the sale of health insurance” to New York customers.

Article VII Revenue Bill, Part DD

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

Wireless Surcharge

Extends for two years the existing suspension of the annual transfer of $1.5 million in Tax Law Section 186-f surcharges on wireless services to the  Emergency Services Revolving Loan
Fund.

PPGG Article VII Bill, Part M

Executive budget provisions included

Executive budget provisions included

Executive budget provisions adopted

S. 7505-C/A. 9505-D, Part M

MTA RPT Assessment

Authorizes the Metropolitan Transit Authority to designate areas that benefited from its capital projects, and impose an assessment on property in the designated areas up to 75% of the incremental increase in real property taxes levied on such property.

TED Article VII Bill, Part L

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

   

SENATE ONLY
PROPOSALS

ASSEMBLY ONLY
PROPOSALS

 

Business Tax Surcharge

NA

NA

Imposes a surcharge of 3% on the business tax liabilities above specified thresholds under the corporation tax (Article 9, different for each separate tax), corporate franchise tax (Article 9A, $1 million threshold) and insurance tax (Article 33, $2 million threshold for life insurance companies, $50 million for others); see further details here

NA

Personal Income Tax

NA

NA

Permanent upper income tax brackets and surcharges, including 8.82% for incomes $2.2 to $5 million, 9.32% for $5 to $10 million; 9.82% for income $10 to $100 million, and 10.32% on income above $100 million; makes permanent the CPI adjustments for standard deduction

A.9509-B, Part NN

Assembly proposal not enacted

Real Property Transfer Tax

NA

NA

Imposed an additional statewide tax on the transfer of real property valued at $5 million or more.

A.9509-B, Part QQ

Assembly proposal not enacted

NYC PIT

NA

NA

Delays until 2021 tax year the expanded brackets under NYC’s PIT. 

A.9509-B, Part SS

Assembly proposal not enacted

Rural Investment Fund

NA

Creates the New York Rural and Agricultural Jobs Act, a $100 million dollar fund generated through private investment for loans to small businesses that are: either in the agricultural sector; or located in rural areas of the state.  Provides investor tax credits under Articles 9, 9A and 33.

S.7509-B, Part MMM

Creates the New York Rural and Agricultural Jobs Act, a $100 million dollar fund generated through private investment for loans to small businesses that are: either in the agricultural sector; or located in rural areas of the state.  Provides investor tax credits under Articles 9, 9A and 33.

A.9509-B, Part EEE

Senate and Assembly proposals not enacted

Tax/Surcharge on Ridesharing Services

NA

NA

Imposes a tax on transportation network company and other transportation services (excluding buses and cabs) operating in lower Manhattan.

A.9509-B, Part QQ

Adopted a “congestion surcharge” on for-hire and pool vehicle trips begging in, ending in or passing through Manhattan south of 96th street.

S.7509-C/A.9509-C,   Part NNN

RPT Cap

NA

Makes permanent the 2% cap on local real property taxes.

S.7509-B, Part OO

NA

Senate proposal not enacted

Supermajority Vote

NA

Requires two-thirds vote of each house to approve tax increases.

S.7509-B, Part SS

NA

Senate proposal not enacted

Small Business Income Exemption

NA

Increases the PIT income exclusion from 5 to 20% for small farms and to 15% for other small business; and reduces the Article 9A ENI rate for small business to 2.5%.

S.7509-B, Part VV

NA

Senate proposal not enacted

Minimum Wage Credit

NA

Expands the scope of the minimum wage tax credit

S.7509-B, Part XX and YY

NA

Senate proposal not enacted

Non-C Corporation Manufacturers Income Tax Rate

NA

Provides a PIT exemption for all income distributed from a manufacturer organized as a pass-through entity.

S.7509-B, Part ZZ

NA

Senate proposal not enacted

Historic Properties

NA

Extends the historic properties tax credit through 1/1/25, and decouples provisions from federal law. 

S.7509-B, Part CCC

NA

Senate proposal not enacted

Education Tax Credit

NA

 

Proposes the Education Investment Tax Credit for contributions to private and charter schools.

S.7509-B, Part OOO

NA

Senate proposal not enacted

Voluntary Tax Checkoff

NA

“The Senate advances language to establish a tax checkoff to the General Fund for individuals who do not feel that New York State taxes are high enough.”

S.7509-B, Part DDDD

NA

Senate proposal not enacted

TOURISM & TRAVEL

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Creates a New License for Production and Sale of Mead and Braggot in New York State.

Amend the alcoholic beverage control law, in relation to the production and sale of mead (sold as wine) and braggot (sold as beer).

PPGG Article VII bill, Part R

Slightly amends Governor’s Proposal

Executive budget provisions omitted

Executive budget provisions omitted

Creates a New Exporter License for Businesses that Export New York Alcoholic Beverages

An exporter's license shall authorize the holder thereof to purchase alcoholic beverages from licensed manufacturers solely for purposes of export outside of this state pursuant to and in accordance with the laws of the place of delivery. Annual fee of $125.

PPGG Article VII bill, Part S

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

Allow the Sale of Locally-Sourced Food and Beverages at Roadside Rest Areas Operated by DOT

Amends Highway Law to allow Allows DOT commissioner to approve “commercial facilities as are suitable for rest and relaxation stops by highway travelers”.

TED Article VII bill, Part B

Executive budget provisions omitted

Executive budget provisions omitted

Executive budget provisions omitted

TRANSPORTATION

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Authorizes “School Bus Safety Cameras”

Amend the education law, in relation to authorizing school bus stop cameras; and to amend the vehicle and traffic law, in relation to increasing fines for passing a stopped school bus; increases fines; precludes installation costs from state aid.

ELFA Article VII Bill, Part C

Same as Governor’s Proposal but with higher fines

Executive budget provisions omitted

Executive budget provisions omitted

Strengthen the State’s Authority to Enforce Federal Motor Carrier Safety Regulations

Department of Transportation (DOT) commissioner enabled to suspend registrations because of an out of service order issued by the United States department of transportation, hold suspension until federal notice, and fine incrementally, after a hearing, each successive violation.

TED Article VII bill, Part A

Executive budget provisions omitted

Executive budget provisions included

Department of Transportation (DOT) commissioner enabled to suspend registrations because of an out of service order issued by the United States department of transportation, hold suspension until federal notice.

TED Article VII Bill, Part A

Enhance Public Transportation Safety Board (PTSB) Enforcement Power in Compliance with Federal Requirements

Aligns NYS transportation law with federal law relating to federal rail fixed guideway public transportation systems.

TED Article VII bill, Part C

The Senate modifies the Executive proposal to enhance Public Transportation  Safety Board  (PTSB)  enforcement  power  in compliance  with  federal requirements to only encompass law created prior to April 1, 2019

Executive budget provisions included

Executive Proposal. Aligns NYS transportation law with federal law relating to federal rail fixed guideway public transportation systems.

Authorize DOT to Collect a $120 Fee for Semi-Annual Inspections of Certain For-Profit Vehicles.

DOT shall charge and collect $120 for the inspection or re-inspection of all motor vehicles transporting passengers subject to the department's inspection requirements; exempts municipalities.

TED Article VII bill, Part E

Executive budget provisions omitted

Executive budget provisions included

Executive budget provisions omitted

Various Vehicle and Traffic Law changes on driving, seatbelts, restraints, electronic devices; railroad crossing demonstration programs for commuter rail crossings.

Permits junior license driving in NYC; prohibits hands-free and all other electronic devices from beings used by drivers less than 18; devices defined (exempts GPS); requires seat belt use by those under 16 in car, proper safety restraints by those under 8 in vehicles;
Railroad grade crossing photo violation-monitoring system demonstration program established, fines of $250 with additional $50 for each subsequent violation; mandates reports by municipality to state each year.

TED Article VII Bill, Part G

Amended to remove all of Governor’s proposal regarding driving provisions.

Railroad grade crossing photo violation-monitoring system demonstration program established with lower set of fines.

Executive budget provisions omitted

Executive budget provisions omitted

Extends the Authorization of Autonomous Vehicle Testing in the State of New York.

Proscribes rules for the testing and driving of autonomous vehicles under supervision of commissioner of motor vehicles including security in amount of $5 million. Report on issue yearly, sunset in 2020.

TED Article VII bill, Part H

Modifies Governor’s proposal regarding autonomous vehicles slightly, adopts elimination of one hand on driving wheel at all times immediately.

Simply extends testing period until April 1, 2019 with report due June 1, 2019.

Simple extension of trial program under supervision of State Police “that includes information for law enforcement and first responders regarding how to interact with such a vehicle in emergency and traffic enforcement situations”; expires June 1, 2019.

Authorizes a pilot program to allow use of the internet for pre-licensing driving course.

Creates an internet pre-licensing course pilot program in the vehicle and traffic law, and establishes fees for the course application and administration for students.

TED Article VII Bill, Part J

Executive budget provisions included

Executive budget provisions omitted

Executive budget provisions omitted

NYC Congestion Pricing

Authorizes the City of New York to create a pilot program to enforce "block the box"

Tasks the Fix NYC panel with making recommendations to the NYC TLC regarding specific equipment in in all taxicabs and for-hire vehicles to institute a surcharge on trips originating or terminating within specific Manhattan areas;

Tasks the Fix NYC panel with making recommendations on how best to revise New York City's placard program to cut down on overuse and abuse, studies the system of “vehicle parking placards”.

Directs the NYS DOT and the DMV to conduct a comprehensive review of the operations, regulation, oversight, licensing and safety requirements pertaining to commuter, intercity, charter and tour buses that contribute to congestion in Manhattan

Amends vehicle and traffic law to add new §1111-f. Establishes a demonstration program in Manhattan imposing fines on vehicles for blocking intersection traffic. Demonstration program shall empower such city to install and operate intersection-monitoring devices only at intersections south of 60th Street. Blocking the box means that a vehicle has entered an intersection without enough room on the other side of the intersection to clear it, thus blocking other traffic from crossing the intersection.

Requires annual report to Governor and Legislature each June 1 after effect of law detailing violations, accidents, fines, revenue raised, and expenses of program.

§15. The Fix NYC advisory panel, established by the governor on the 5th of October, 2017, shall review and make recommendations regarding:

  • Study appropriate and uniform standards and equipment to be installed in all taxicabs and for-hire vehicles, including in-vehicle geolocation technology, for the purposes of collecting a surcharge on trips originating or terminating within an established geographic area within the Borough of Manhattan, which may be made in consultation with the New York City Taxi and Limousine Commission;
  • Study the design, period of validity, criteria for issuance or reissuance, enforcement and accountability measures, number, use, and any other recommendations deemed necessary and proper regarding official vehicle parking placards issued by any agency or department of, and for use within, the city of New York, which may be made in consultation with any such issuing agency or department.”

§ 18. The New York state department of transportation and the New York state department of motor vehicles shall jointly perform a comprehensive review of the operation, regulation, oversight, licensing, and safety requirements pertaining to commuter, intercity, charter, and sightseeing buses that operate within the borough of Manhattan and their impact on congestion within such borough.

Requires the participation of the NYC Department of Transportation and Port Authority NYNJ and “any other consulted agency or department of the city of New York.”

TED Part II (in 90-Day Amendments)

Executive budget provisions omitted

New Section Added:
TED – Part TTTT

MTA Funding

Differs from Executive Budget.

Part A – Establishes a metropolitan transportation sustainability workgroup, 15 members appointed by government leaders (Gov has 4 picks and designates chairman). Report on MTA situation, tolls, finances, fees paid by livery vehicles, etc. by 12/31/18.

Part B - Independent audit of MTA capital program and assets due by 4/1/19 and every five years after.

Part C- Supplemental revenue transparency program. By June 2018 full report of all actions involving trains stoppages, accidents on rails, emergencies, elevator, escalator, and all other incidents that cause delays and costs.

Part D- Diversion of funds dedicated to public transportation systems to the general fund of the state or to any other purpose, is prohibited.

Part E – Cashless tolling is established with procedures to notify those who owe money to a public authority tolling entity.

TED Part II (Subparts A-E)

Executive budget provisions omitted

 WORKERS’ COMPENSATION

ISSUE

EXECUTIVE BUDGET

SENATE

ASSEMBLY

FINAL BUDGET

Allowing the State Insurance Fund Much Greater Latitude in its Ability to Invest Funds

Allows SIF to invest surplus funds in the obligations of American companies that are rated “A” or higher as described in subdivision (2) of Insurance Law § 1404(a); • Up to 25 percent of surplus funds in obligations of American companies that are rated investment grade by a nationally recognized securities rating organization; and • Up to 50 percent of surplus funds in the equities of American companies irrespective of the rating of an institution’s obligations or qualitative standard described in § 1404(a).

PPGG Article VII bill, Part Y

Executive budget provisions included

Executive budget provisions omitted

Not adopted.