republic-os/legislation/us/states/ny/2021-2022/s-8009.md

---
type: "Bill"
title: "Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2022-2023 state fiscal year"
description: "Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2022-2023 state fiscal year; accelerates middle class tax cuts (Subpart A); provides for an alternative tax table benefit recapture for certain taxpayers (Subpart B)(Part A); provides an enhanced investment tax credit to farmers (Subpart A); extends the farm workforce retention credit (Subpart B); establishes a farm employer overtime credit (Subpart C)(Part B); expands the small business subtraction modification (Part C); excludes certain student loan forgiveness awards from state income tax (Part D); enacts the COVID-19 capital costs tax credit program to provide financial assistance to economically harmed businesses (Part E); extends and expands the New York City musical and theatrical production tax credit and the purposes of the New York state council on the arts cultural programs fund (Part F); extends and modifies the hire a vet credit; adds persons who served in the active uniformed services of the United States as a member of the commissioned corps of the national oceanic and atmospheric administration or the commissioned corps of the United States public health service to the definition of a qualified veteran (Part H); establishes a tax credit of 50% of a taxpayer's costs of conversion for the conversion from grade no. 6 heating oil usage to biodiesel heating oil and geothermal heating systems (Part I); extends the credit against income tax for persons or entities investing in low-income housing (Part J); extends the clean heating fuel credit for three years (Part K); relates to the application of a credit for companies who provide transportation to individuals with disabilities and extends provisions related thereto (Part L); requires the filing of a diversity plan to be granted an empire state film production credit; extends the effectiveness of the empire state film production credit (Part M); extends the New York youth jobs program tax credit (Part N); extends the empire state apprenticeship tax credit program (Part O); extends the alternative fuels and electric vehicle recharging property credit (Part P); extends the workers with disabilities tax credit program (Part Q); provides that commercial tugboats, barges and other commercial towboats are exempt from payment of the petroleum business tax (Part T); requires publication of changes in withholding tables and interest rates (Part W); expands the definition of financial institution under the financial institution data match program (Part X); extends the assessment ceiling for local public utility mass real property; provides for the challenging of assessed value by owners of local public utility mass real property (Part Y); provides for good cause refunds for the STAR program (Subpart A); clarifies the applicable income tax year for the basic STAR credit (Subpart C); allows names of STAR credit recipients to be shared with assessors outside of New York state (Subpart D); allows decedent reports to be given to assessors (Subpart E)(Part Z); relates to the grievance process with respect to the valuation of solar and wind energy systems (Part AA); establishes a homeowner tax rebate credit (Part BB); relates to the utilization of funds in the Catskill and Capital regions off-track betting corporations' capital acquisition funds; makes such provisions permanent (Part DD); provides licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; relates to simulcasting and the imposition of certain taxes (Part EE); establishes a tax credit for the purchase and installation of geothermal energy systems (Part FF); relates to exempting certain food and drink items sold in vending machines from certain sales tax provisions (Part GG); provides an abatement of real property taxes for the creation or expansion of childcare centers in certain buildings in a city having a population of one million or more (Part HH); establishes a child care credit against certain business income taxes (Part II); relates to the earned income tax credit (Part JJ); allows for business entities in the restaurant return-to-work tax credit program to claim an additional credit of five thousand dollars per each full-time equivalent net employee increase above ten, not to exceed twenty (Part KK); clarifies that certain work performed remotely due to COVID-19 qualifies for certain tax credit programs (Part LL); relates to pass-through entity tax for electing resident and standard S corporations (Subpart A); establishes a city pass-through entity tax for electing city partnership and city resident S corporations (Subpart B) (Part MM); provides a supplemental empire state child credit; allows for the issuance of payment of a supplemental earned income tax credit and a supplemental enhanced earned income credit to resident taxpayers who have met certain requirements (Part NN); relates to the creation of the empire state digital gaming media production credit (Part OO); provides a tax deduction for the amount of any federal deduction disallowed pursuant to section 280E of the internal revenue code related to the production and distribution of adult-use cannabis products (Part PP); relates to the New York Jockey Injury Compensation Fund, Inc. (Part QQ); suspends certain taxes related to motor fuel and Diesel motor fuel; authorizes localities to impose certain taxes on such fuels (Part RR)."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2021-2022"
identifier: "S 8009"
citation: "New York S 8009 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 19
vote_count: 3
first_action: "2022-01-19"
last_action: "2022-04-09"
source: "openstates"
source_identifier: "ocd-bill/94f74a59-c41f-48d0-b1db-dbd654115674"
source_url: "http://www.nysenate.gov/legislation/bills/2021/S8009"
source_hash: "c317cca8a12a3c075ec7ceb89f9d384002bbd52844878cbe57c8c70e9cf9bab7"
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 8009 (2021-2022) — Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2022-2023 state fiscal year

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2022-2023 state fiscal year; accelerates middle class tax cuts (Subpart A); provides for an alternative tax table benefit recapture for certain taxpayers (Subpart B)(Part A); provides an enhanced investment tax credit to farmers (Subpart A); extends the farm workforce retention credit (Subpart B); establishes a farm employer overtime credit (Subpart C)(Part B); expands the small business subtraction modification (Part C); excludes certain student loan forgiveness awards from state income tax (Part D); enacts the COVID-19 capital costs tax credit program to provide financial assistance to economically harmed businesses (Part E); extends and expands the New York City musical and theatrical production tax credit and the purposes of the New York state council on the arts cultural programs fund (Part F); extends and modifies the hire a vet credit; adds persons who served in the active uniformed services of the United States as a member of the commissioned corps of the national oceanic and atmospheric administration or the commissioned corps of the United States public health service to the definition of a qualified veteran (Part H); establishes a tax credit of 50% of a taxpayer's costs of conversion for the conversion from grade no. 6 heating oil usage to biodiesel heating oil and geothermal heating systems (Part I); extends the credit against income tax for persons or entities investing in low-income housing (Part J); extends the clean heating fuel credit for three years (Part K); relates to the application of a credit for companies who provide transportation to individuals with disabilities and extends provisions related thereto (Part L); requires the filing of a diversity plan to be granted an empire state film production credit; extends the effectiveness of the empire state film production credit (Part M); extends the New York youth jobs program tax credit (Part N); extends the empire state apprenticeship tax credit program (Part O); extends the alternative fuels and electric vehicle recharging property credit (Part P); extends the workers with disabilities tax credit program (Part Q); provides that commercial tugboats, barges and other commercial towboats are exempt from payment of the petroleum business tax (Part T); requires publication of changes in withholding tables and interest rates (Part W); expands the definition of financial institution under the financial institution data match program (Part X); extends the assessment ceiling for local public utility mass real property; provides for the challenging of assessed value by owners of local public utility mass real property (Part Y); provides for good cause refunds for the STAR program (Subpart A); clarifies the applicable income tax year for the basic STAR credit (Subpart C); allows names of STAR credit recipients to be shared with assessors outside of New York state (Subpart D); allows decedent reports to be given to assessors (Subpart E)(Part Z); relates to the grievance process with respect to the valuation of solar and wind energy systems (Part AA); establishes a homeowner tax rebate credit (Part BB); relates to the utilization of funds in the Catskill and Capital regions off-track betting corporations' capital acquisition funds; makes such provisions permanent (Part DD); provides licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; relates to simulcasting and the imposition of certain taxes (Part EE); establishes a tax credit for the purchase and installation of geothermal energy systems (Part FF); relates to exempting certain food and drink items sold in vending machines from certain sales tax provisions (Part GG); provides an abatement of real property taxes for the creation or expansion of childcare centers in certain buildings in a city having a population of one million or more (Part HH); establishes a child care credit against certain business income taxes (Part II); relates to the earned income tax credit (Part JJ); allows for business entities in the restaurant return-to-work tax credit program to claim an additional credit of five thousand dollars per each full-time equivalent net employee increase above ten, not to exceed twenty (Part KK); clarifies that certain work performed remotely due to COVID-19 qualifies for certain tax credit programs (Part LL); relates to pass-through entity tax for electing resident and standard S corporations (Subpart A); establishes a city pass-through entity tax for electing city partnership and city resident S corporations (Subpart B) (Part MM); provides a supplemental empire state child credit; allows for the issuance of payment of a supplemental earned income tax credit and a supplemental enhanced earned income credit to resident taxpayers who have met certain requirements (Part NN); relates to the creation of the empire state digital gaming media production credit (Part OO); provides a tax deduction for the amount of any federal deduction disallowed pursuant to section 280E of the internal revenue code related to the production and distribution of adult-use cannabis products (Part PP); relates to the New York Jockey Injury Compensation Fund, Inc. (Part QQ); suspends certain taxes related to motor fuel and Diesel motor fuel; authorizes localities to impose certain taxes on such fuels (Part RR).

## Version chain

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

1. **S8009** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S8009&term=2021&Text=Y)
2. **S8009A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2021/S8009A)
3. **S8009B** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2021/S8009B)
4. **S8009C** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2021/S8009C)

## Votes

- Floor Vote - Version: C — **60–3** (pass) · upper
- Assembly Vote — **137–10** (pass) · lower
- Finance Vote - Version: C — **17–4** (pass) · upper

## Timeline

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

- **2022-01-19** REFERRED TO FINANCE `referral-committee`
- **2022-02-22** AMEND (T) AND RECOMMIT TO FINANCE `amendment-passage, referral-committee`
- **2022-02-22** PRINT NUMBER 8009A `amendment-passage`
- **2022-03-13** AMEND (T) AND RECOMMIT TO FINANCE `amendment-passage, referral-committee`
- **2022-03-13** PRINT NUMBER 8009B `amendment-passage`
- **2022-04-07** AMEND (T) AND RECOMMIT TO FINANCE `amendment-passage, referral-committee`
- **2022-04-07** PRINT NUMBER 8009C `amendment-passage`
- **2022-04-07** ORDERED TO THIRD READING CAL.747
- **2022-04-07** MESSAGE OF NECESSITY - 3 DAY MESSAGE
- **2022-04-07** PASSED SENATE `passage`
- **2022-04-07** DELIVERED TO ASSEMBLY
- **2022-04-07** REFERRED TO WAYS AND MEANS `referral-committee`
- **2022-04-07** SUBSTITUTED FOR A9009C
- **2022-04-07** ORDERED TO THIRD READING RULES CAL.71
- **2022-04-07** MESSAGE OF NECESSITY - 3 DAY MESSAGE
- **2022-04-07** PASSED ASSEMBLY `passage`
- **2022-04-07** RETURNED TO SENATE
- **2022-04-09** DELIVERED TO GOVERNOR `executive-receipt`
- **2022-04-09** 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/94f74a59-c41f-48d0-b1db-dbd654115674`. Confidence: reported (aggregated from official New York legislature records).