Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ny/2023-2024/s-8309.md

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+---
+type: "Bill"
+title: "Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2024-2025 state fiscal year"
+description: "Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2024-2025 state fiscal year; extends the itemized deduction limit on individuals with income over ten million dollars to 2030 (Part A); extends provisions relating to the voluntary compliance initiative (Part B); makes technical corrections to the metropolitan commuter transportation mobility tax (Part C); relates to the restriction upon issuing notices for a tax year that is the subject of a pending petition filed with the division of tax appeals (Part D); creates the commercial security tax credit program for certain expenses of eligible businesses related to qualified retail theft prevention measures (Part E); extends provisions of law relating to the mandatory electronic filing of certain tax documents (Part F); extends provisions relating to segregated sales tax accounts to December 31, 2029 (Part G); provides that a tax return may be amended where such amendment would not result in the reduction or elimination of a past-due tax liability; provides that any person who willfully files or amends a return that contains false information to reduce or eliminate a liability shall be subjected to a penalty not to exceed one thousand dollars per return (Part H); extends provisions of law relating to exempting from sales and use tax certain tangible personal property and services sold to a related person (Part I); extends the sales tax exemption for certain sales made through vending machines through March 31, 2025 (Part J); relates to the taxation of adult-use cannabis products; provides for the taxation of adult-use cannabis products where books and records are not provided or are determined to be insufficient (Part L); relates to the utilization of funds in the Capital region off-track betting corporations' capital acquisition funds (Part O); extends certain provisions of the racing, pari-mutuel wagering and breeding law (Part P); relates to the computation of tax on little cigars (Part Q); extends requirements related to the New York Jockey Injury Compensation Fund, Inc. (Part R); extends certain exceptions to licensing at a race meet for certain races conducted at the Saratoga racetrack during 2024 and 2025; provides for the repeal of such provisions upon expiration thereof (Part S); lowers the excise tax rate on medical cannabis; provides for the allocation of moneys of the medical cannabis trust fund (Part T)."
+jurisdiction: "us/states/ny"
+legislature: "New York Legislature"
+session: "2023-2024"
+identifier: "S 8309"
+citation: "New York S 8309 (2023-2024)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: []
+version_count: 3
+action_count: 17
+vote_count: 3
+first_action: "2024-01-17"
+last_action: "2024-04-20"
+source: "openstates"
+source_identifier: "ocd-bill/96694b9f-aacd-416b-85ed-15b2dd0e5325"
+source_url: "http://www.nysenate.gov/legislation/bills/2023/S8309"
+source_hash: "b727b61355a11b0979c186e2c53bf4b2462bfd61d29a3cfdf3578e409c869e82"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ny"]
+---
+
+# New York S 8309 (2023-2024) — Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2024-2025 state fiscal year
+
+Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2024-2025 state fiscal year; extends the itemized deduction limit on individuals with income over ten million dollars to 2030 (Part A); extends provisions relating to the voluntary compliance initiative (Part B); makes technical corrections to the metropolitan commuter transportation mobility tax (Part C); relates to the restriction upon issuing notices for a tax year that is the subject of a pending petition filed with the division of tax appeals (Part D); creates the commercial security tax credit program for certain expenses of eligible businesses related to qualified retail theft prevention measures (Part E); extends provisions of law relating to the mandatory electronic filing of certain tax documents (Part F); extends provisions relating to segregated sales tax accounts to December 31, 2029 (Part G); provides that a tax return may be amended where such amendment would not result in the reduction or elimination of a past-due tax liability; provides that any person who willfully files or amends a return that contains false information to reduce or eliminate a liability shall be subjected to a penalty not to exceed one thousand dollars per return (Part H); extends provisions of law relating to exempting from sales and use tax certain tangible personal property and services sold to a related person (Part I); extends the sales tax exemption for certain sales made through vending machines through March 31, 2025 (Part J); relates to the taxation of adult-use cannabis products; provides for the taxation of adult-use cannabis products where books and records are not provided or are determined to be insufficient (Part L); relates to the utilization of funds in the Capital region off-track betting corporations' capital acquisition funds (Part O); extends certain provisions of the racing, pari-mutuel wagering and breeding law (Part P); relates to the computation of tax on little cigars (Part Q); extends requirements related to the New York Jockey Injury Compensation Fund, Inc. (Part R); extends certain exceptions to licensing at a race meet for certain races conducted at the Saratoga racetrack during 2024 and 2025; provides for the repeal of such provisions upon expiration thereof (Part S); lowers the excise tax rate on medical cannabis; provides for the allocation of moneys of the medical cannabis trust fund (Part T).
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **S8309** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S8309&term=2023&Text=Y)
+2. **S8309A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2023/S8309A)
+3. **S8309B** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2023/S8309B)
+
+## Votes
+
+- Assembly Vote — **103–46** (pass) · lower
+- Finance Vote - Version: B — **16–6** (pass) · upper
+- Floor Vote - Version: B — **39–20** (pass) · upper
+
+## Sponsors
+
+- Budget Committee — primary (organization)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2024-01-17** REFERRED TO FINANCE `referral-committee`
+- **2024-03-11** AMEND (T) AND RECOMMIT TO FINANCE `amendment-passage, referral-committee`
+- **2024-03-11** PRINT NUMBER 8309A `amendment-passage`
+- **2024-04-18** AMEND (T) AND RECOMMIT TO FINANCE `amendment-passage, referral-committee`
+- **2024-04-18** PRINT NUMBER 8309B `amendment-passage`
+- **2024-04-18** ORDERED TO THIRD READING CAL.843
+- **2024-04-18** MESSAGE OF NECESSITY - 3 DAY MESSAGE
+- **2024-04-18** PASSED SENATE `passage`
+- **2024-04-18** DELIVERED TO ASSEMBLY
+- **2024-04-18** REFERRED TO WAYS AND MEANS `referral-committee`
+- **2024-04-18** SUBSTITUTED FOR A8809B
+- **2024-04-18** ORDERED TO THIRD READING RULES CAL.32
+- **2024-04-18** MESSAGE OF NECESSITY - 3 DAY MESSAGE
+- **2024-04-18** PASSED ASSEMBLY `passage`
+- **2024-04-18** RETURNED TO SENATE
+- **2024-04-20** DELIVERED TO GOVERNOR `executive-receipt`
+- **2024-04-20** SIGNED CHAP.59 `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/96694b9f-aacd-416b-85ed-15b2dd0e5325`. Confidence: reported (aggregated from official New York legislature records).
+