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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year; provides the authority to abate interest for taxpayers impacted by declared disasters (Part A); clarifies the definition of limited partner for the purposes of the metropolitan commuter transportation mobility tax (Part B); makes the investment tax credit refundable for eligible farmers for five years (Part C); amends provisions of the Empire state film production credit and the Empire state film post production credit; extends and increases such credits (Part D); provides for the abatement of penalties for underpayment of estimated tax by a corporation (Part E); extends the deadline for applications for the COVID-19 capital costs tax credit program (Part F); creates a child care creation and expansion tax credit for child care programs made available to employees by a business directly or through a third party (Part G); relates to extending a tax credit for certain businesses engaged in biotechnologies (Part H); extends the current corporate tax rates (Subpart A); extends the rehabilitation of historic properties tax credit (Subpart B); extends the empire state commercial production tax credit for five years (Subpart C); extends provisions of law relating to the grade No. 6 heating oil conversion tax credit (Subpart D); relates to the New York city musical and theatrical production tax credit (Subpart E)(Part I); makes technical corrections to the credit for companies who provide transportation to individuals with disabilities (Subpart A); relates to the eligibility for the brownfield redevelopment tax credit (Subpart B); relates to the pass-through entity tax and city pass-through entity tax (Subpart C)(Part J); simplifies certain senior citizen real property tax exemptions (Part K); extends provisions of law relating to oil and gas charges (Part L); provides for the adoption and use of solar and wind energy system appraisal model for purposes of real property taxation (Part N); eliminates the congestion surcharge registration requirements (Part P); provides for the payment of tax on increased quantities of motor fuel and Diesel fuel on which the taxes pursuant to articles 12-a, 13-a and 28 were not previously paid (Part Q); extends the sales tax exemption for certain sales made through vending machines (Part R); increases the rate of taxes on cigarettes (Part S); relates to the revocation of certain certificates and civil penalties for refusal of a cigarette and tobacco inspection (Part T); relates to extending the tax rate reduction under the New York state real estate transfer tax and the New York city real property transfer tax for conveyances of real property to existing real estate investment funds (Part U); permits the commissioner of taxation and finance to seek judicial review of decisions of the tax appeals tribunal (Part V); clarifies the deposit timeframe for moneys deposited by the commissioner of taxation and finance (Part W); relates to financing of the Belmont Park racetrack renovation and the membership of the franchise oversight board (Part X); extends certain provisions related to the simulcasting of horse races and taxes on pari-mutuel betting (Part BB); relates to the liability of a person who presents false claims for money or property to the state or a local government (Part DD); repeals provisions relating to the transferability of the investment tax credit (Part EE); relates to the amount of credits for cider, wine, and liquor under the alcoholic beverage production credit (Part FF); establishes a permanent rate for the metropolitan transportation business tax surcharge of thirty percent beginning on or after January 1, 2024 (Part GG). us/states/ny New York Legislature 2023-2024 S 4009 New York S 4009 (2023-2024)
bill
enacted
4 19 3 2023-02-01 2023-05-03 openstates ocd-bill/44c44c24-0d3b-4a50-8d59-d779dc483daa http://www.nysenate.gov/legislation/bills/2023/S4009 bd9d1bd359774c6c14a6b4b844fa2207076acd40ac1ee4bed25d79e94a4b11d7 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ny

New York S 4009 (2023-2024) — Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2023-2024 state fiscal year; provides the authority to abate interest for taxpayers impacted by declared disasters (Part A); clarifies the definition of limited partner for the purposes of the metropolitan commuter transportation mobility tax (Part B); makes the investment tax credit refundable for eligible farmers for five years (Part C); amends provisions of the Empire state film production credit and the Empire state film post production credit; extends and increases such credits (Part D); provides for the abatement of penalties for underpayment of estimated tax by a corporation (Part E); extends the deadline for applications for the COVID-19 capital costs tax credit program (Part F); creates a child care creation and expansion tax credit for child care programs made available to employees by a business directly or through a third party (Part G); relates to extending a tax credit for certain businesses engaged in biotechnologies (Part H); extends the current corporate tax rates (Subpart A); extends the rehabilitation of historic properties tax credit (Subpart B); extends the empire state commercial production tax credit for five years (Subpart C); extends provisions of law relating to the grade No. 6 heating oil conversion tax credit (Subpart D); relates to the New York city musical and theatrical production tax credit (Subpart E)(Part I); makes technical corrections to the credit for companies who provide transportation to individuals with disabilities (Subpart A); relates to the eligibility for the brownfield redevelopment tax credit (Subpart B); relates to the pass-through entity tax and city pass-through entity tax (Subpart C)(Part J); simplifies certain senior citizen real property tax exemptions (Part K); extends provisions of law relating to oil and gas charges (Part L); provides for the adoption and use of solar and wind energy system appraisal model for purposes of real property taxation (Part N); eliminates the congestion surcharge registration requirements (Part P); provides for the payment of tax on increased quantities of motor fuel and Diesel fuel on which the taxes pursuant to articles 12-a, 13-a and 28 were not previously paid (Part Q); extends the sales tax exemption for certain sales made through vending machines (Part R); increases the rate of taxes on cigarettes (Part S); relates to the revocation of certain certificates and civil penalties for refusal of a cigarette and tobacco inspection (Part T); relates to extending the tax rate reduction under the New York state real estate transfer tax and the New York city real property transfer tax for conveyances of real property to existing real estate investment funds (Part U); permits the commissioner of taxation and finance to seek judicial review of decisions of the tax appeals tribunal (Part V); clarifies the deposit timeframe for moneys deposited by the commissioner of taxation and finance (Part W); relates to financing of the Belmont Park racetrack renovation and the membership of the franchise oversight board (Part X); extends certain provisions related to the simulcasting of horse races and taxes on pari-mutuel betting (Part BB); relates to the liability of a person who presents false claims for money or property to the state or a local government (Part DD); repeals provisions relating to the transferability of the investment tax credit (Part EE); relates to the amount of credits for cider, wine, and liquor under the alcoholic beverage production credit (Part FF); establishes a permanent rate for the metropolitan transportation business tax surcharge of thirty percent beginning on or after January 1, 2024 (Part GG).

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. S4009 (committee substitute) — source
  2. S4009A (committee substitute) — source
  3. S4009B (committee substitute) — source
  4. S4009C (committee substitute) — source

Votes

  • Floor Vote - Version: C — 38–24 (pass) · upper
  • Assembly Vote — 95–54 (pass) · lower
  • Finance Vote - Version: C — 14–6 (pass) · upper

Sponsors

  • Budget Committee — primary (organization)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2023-02-01 REFERRED TO FINANCE referral-committee
  • 2023-03-06 AMEND (T) AND RECOMMIT TO FINANCE amendment-passage, referral-committee
  • 2023-03-06 PRINT NUMBER 4009A amendment-passage
  • 2023-03-14 AMEND (T) AND RECOMMIT TO FINANCE amendment-passage, referral-committee
  • 2023-03-14 PRINT NUMBER 4009B amendment-passage
  • 2023-04-30 AMEND (T) AND RECOMMIT TO FINANCE amendment-passage, referral-committee
  • 2023-04-30 PRINT NUMBER 4009C amendment-passage
  • 2023-05-01 ORDERED TO THIRD READING CAL.718
  • 2023-05-01 MESSAGE OF NECESSITY - 3 DAY MESSAGE
  • 2023-05-01 PASSED SENATE passage
  • 2023-05-01 DELIVERED TO ASSEMBLY
  • 2023-05-01 REFERRED TO WAYS AND MEANS referral-committee
  • 2023-05-01 SUBSTITUTED FOR A3009C
  • 2023-05-01 ORDERED TO THIRD READING RULES CAL.127
  • 2023-05-01 MESSAGE OF NECESSITY - 3 DAY MESSAGE
  • 2023-05-01 PASSED ASSEMBLY passage
  • 2023-05-01 RETURNED TO SENATE
  • 2023-05-02 DELIVERED TO GOVERNOR executive-receipt
  • 2023-05-03 SIGNED CHAP.59 executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/44c44c24-0d3b-4a50-8d59-d779dc483daa. Confidence: reported (aggregated from official New York legislature records).