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

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 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).	us/states/ny	New York Legislature	2023-2024	S 8309	New York S 8309 (2023-2024)	bill		enacted		3	17	3	2024-01-17	2024-04-20	openstates	ocd-bill/96694b9f-aacd-416b-85ed-15b2dd0e5325	http://www.nysenate.gov/legislation/bills/2023/S8309	b727b61355a11b0979c186e2c53bf4b2462bfd61d29a3cfdf3578e409c869e82	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. S8309A (committee substitute) — source
3. S8309B (committee substitute) — source

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; origin ocd-bill/96694b9f-aacd-416b-85ed-15b2dd0e5325. Confidence: reported (aggregated from official New York legislature records).