BILL NUMBER: S10644
SPONSOR: STEWART-COUSINS
 
TITLE OF BILL:
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 resi-
dential healthcare facilities, in relation to extending such demon-
stration project for a fifth year (Part A); to extend the duration 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 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, in relation to making
technical corrections thereto (Part C); to amend the tax law, the admin-
istrative 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 transfer of racing support payments;
and providing for the repeal of such provisions upon the expiration
thereof (Part F)
 
PURPOSE OR GENERAL IDEA OF BILL:
To enact into law necessary legislation including extensions and techni-
cal corrections
 
SUMMARY OF PROVISIONS:
Part A would extend the demonstration program related to reducing nurs-
ing home reliance on temporary healthcare staff for six months, through
June 2027.
Part B would extend the duration of brownfield redevelopment and remedi-
ation tax credits for the project at 1800 Park Avenue in East Harlem.
Part C would make a technical correction to the effective date of Part
MM of Chapter 55 of the Laws of 2026.
Part D would extend the personal income tax, general corporation tax,
and sales tax in the city of New York for three years.
Part E would make a technical correction to Part flH of Chapter 59 of
the Laws of 2026.
Part F would authorize the transfer of racing support payments from a
gaming facility located within New York City for one year.
 
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
N/A
 
JUSTIFICATION:
This bill is necessary to extend various laws that are set to expire in
2026 and make technical corrections to laws enacted in the State Fiscal
Year (SFY) 2026-2027 budget. It would also authorize the temporary
transfer of racing support payments from a gaming facility located with-
in New York City.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
 
EFFECTIVE DATE:
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.

Statutes affected:
S10644: 1212-a tax law, 1301 tax law, 1301(a) tax law, 1304 tax law, 1304(b) tax law, 1304-B tax law, 1304-B(a) tax law