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Bill No.: Summary Actions Committee&nbspVotes Floor&nbspVotes Memo Text LFIN Chamber&nbspVideo/Transcript S10100 Summary: BILL NO S10100 &nbsp SAME AS SAME AS A11214

&nbsp SPONSOR KRUEGER &nbsp COSPNSR &nbsp MLTSPNSR &nbsp Amd §§875 & 862, Gen Muni L; amd §4, Pub Auth L; add §171-x, Tax L &nbsp Relates to reforming the industrial development authority program, authorizing the commissioner of taxation and finance to audit IDA projects and IDA agents and project operators with regard to the requirements and restrictions, requiring IDAs to post certain information on their websites, and requiring IDA members to comply with certain provisions of the public officers law; adds a tax clearance process.

Go to top S10100 Text:

STATE OF NEW YORK ________________________________________________________________________

10100

IN SENATE

April 28, 2026 ___________

Introduced by Sen. KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government

AN ACT to amend the general municipal law and the public authorities law, in relation to reforming the industrial development authority program; and to amend the tax law, in relation to adding a tax clear- ance process

The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:

1 Section 1. The section heading and subdivisions 1, 2, 3, 4, 6, 7 and 9 2 of section 875 of the general municipal law, as added by section 2 of 3 part J of chapter 59 of the laws of 2013, are amended to read as 4 follows: 5 Special provisions applicable to state [ sales and compensating use ] 6 taxes and certain types of facilities. 1. For purposes of this section: 7 [ "state ] (a) "State sales and use taxes" means sales and compensating 8 use taxes and fees imposed by article twenty-eight or twenty-eight-A of 9 the tax law but excluding such taxes imposed in a city by section eleven 10 hundred seven or eleven hundred eight of such article twenty-eight[ . ] ; 11 (b) "State taxes" means any or all of the following: state sales and 12 use taxes, any mortgage recording tax imposed under section two hundred 13 fifty-three of the tax law, any state real estate transfer tax imposed 14 by article thirty-one of the tax law; 15 (c) "IDA" means an industrial development agency established by this 16 article or an industrial development authority created by the public 17 authorities law[ . ] ; 18 (d) "Commissioner" means the commissioner of taxation and finance[ . ] ; 19 (e) "ABO" means the authorities budget office established by section 20 four of the public authorities law; and 21 (f) "PACB" means the public authorities control board established by 22 article one-A of the public authorities law . 23 2. An IDA shall keep records of the amount of state and local sales 24 and use tax exemption benefits and any other state tax exemption bene- 25 fits provided to each project and each agent or project operator and 26 shall make such records available to the commissioner upon request. Such

EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14209-02-6

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1 IDA shall also, within thirty days of providing financial assistance to 2 a project that includes any amount of state [ sales and use ] tax 3 exemption benefits, report to the commissioner the amount of such bene- 4 fits for such project, the project to which they are being provided, 5 together with such other information and such specificity and detail as 6 the commissioner may prescribe. This report may be made in conjunction 7 with the statement required by subdivision nine of section eight hundred 8 seventy-four of this title or it may be made as a separate report, at 9 the discretion of the commissioner. An IDA that fails to make such 10 records available to the commissioner or to file such reports shall be 11 prohibited from providing any state [ sales and use ] tax exemption bene- 12 fits for any project unless and until such IDA comes into compliance 13 with all such requirements. 14 3. (a) An IDA shall include within its resolutions and project docu- 15 ments establishing any project or appointing an agent or project opera- 16 tor for any project the terms and conditions in this subdivision, and 17 every agent, project operator or other person or entity that shall enjoy 18 any state [ sales and use ] tax exemption benefits provided by an IDA 19 shall agree to such terms as a condition precedent to receiving or bene- 20 fiting from any such state [ sales and use exemptions ] tax exemption 21 benefits. 22 (b) The IDA shall recover, recapture, receive, or otherwise obtain 23 from an agent, project operator or other person or entity any state 24 [ sales and use exemptions ] tax exemption benefits taken or purported to 25 be taken by any such person to which the person is not entitled or which 26 are in excess of the amounts authorized or , as to state sales and use 27 taxes, which are for property or services not authorized or taken in 28 cases where such agent or project operator, or other person or entity 29 failed to comply with a material term or condition to use property or 30 services in the manner required by the person's agreement with the IDA. 31 Such agent or project operator, or other person or entity shall cooper- 32 ate with the IDA in its efforts to recover, recapture, receive, or 33 otherwise obtain any such state [ sales and use ] tax exemptions benefits 34 and shall promptly pay over any such amounts to the IDA that it 35 requests. The failure to pay over such amounts to the IDA shall be 36 grounds for the commissioner to assess and determine state [ sales and 37 use ] taxes due from the person under [ article twenty-eight of ] the tax 38 law, together with any relevant penalties and interest due on such 39 amounts. 40 (c) If an IDA recovers, recaptures, receives, or otherwise obtains, 41 any amount of state [ sales and use ] tax exemption benefits from an 42 agent, project operator or other person or entity, the IDA shall, within 43 thirty days of coming into possession of such amount, remit it to the 44 commissioner, together with such information and report that the commis- 45 sioner deems necessary to administer payment over of such amount. An 46 IDA shall join the commissioner as a party in any action or proceeding 47 that the IDA commences to recover, recapture, obtain, or otherwise seek 48 the return of, any state [ sales and use ] tax exemption benefits from an 49 agent, project operator or other person or entity. 50 (d) An IDA shall prepare an annual compliance report detailing its 51 terms and conditions described in paragraph (a) of this subdivision and 52 its activities and efforts to recover, recapture, receive, or otherwise 53 obtain any state [ sales and use exemptions ] tax exemption benefits 54 described in paragraph (b) of this subdivision, together with such other 55 information as the commissioner and the commissioner of economic devel- 56 opment may require. The report required by this subdivision shall be

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1 filed with the commissioner, the director of the division of the budget, 2 the commissioner of economic development, the state comptroller, the 3 governing body of the municipality for whose benefit the agency was 4 created, and may be included with the annual financial statement 5 required by paragraph (b) of subdivision one of section eight hundred 6 fifty-nine of this title. Such report required by this subdivision shall 7 be filed regardless of whether the IDA is required to file such finan- 8 cial statement described by such paragraph (b) of subdivision one of 9 section eight hundred fifty-nine. The failure to file or substantially 10 complete the report required by this subdivision shall be deemed to be 11 the failure to file or substantially complete the statement required by 12 such paragraph (b) of subdivision one of such section eight hundred 13 fifty-nine, and the consequences shall be the same as provided in para- 14 graph (e) of subdivision one of such section eight hundred fifty-nine. 15 (e) This subdivision shall apply to any amounts of state [ sales and 16 use ] tax exemption benefits that an IDA recovers, recaptures, receives, 17 or otherwise obtains, regardless of whether the IDA or the agent, 18 project operator or other person or entity characterizes such benefits 19 recovered, recaptured, received, or otherwise obtained, as a penalty or 20 liquidated or contract damages or otherwise. The provisions of this 21 subdivision shall also apply to any interest or penalty that the IDA 22 imposes on any such amounts or that are imposed on such amounts by oper- 23 ation of law or by judicial order or otherwise. Any such amounts or 24 payments that an IDA recovers, recaptures, receives, or otherwise 25 obtains, together with any interest or penalties thereon, shall be 26 deemed to be state sales and use taxes , mortgage recording tax, or real 27 estate transfer tax, as the case may be, and the IDA shall receive any 28 such amounts or payments, whether as a result of court action or other- 29 wise, as trustee for and on account of the state. 30 4. The commissioner shall deposit and dispose of any amount of any 31 payments or moneys received from or paid over by an IDA or from or by 32 any person or entity, or received pursuant to an action or proceeding 33 commenced by an IDA, together with any interest or penalties thereon, 34 pursuant to subdivision three of this section, as state sales and use 35 taxes in accord with the provisions of article twenty-eight of the tax 36 law , or as mortgage recording tax imposed under section two hundred 37 fifty-three of the tax law or real estate transfer tax imposed under 38 article thirty-one of the tax law, as the case may be . The amount of 39 any such payments or moneys in respect of sales or use taxes , together 40 with any interest or penalties thereon, shall be attributed to the taxes 41 imposed by sections eleven hundred five and eleven hundred ten, on the 42 one hand, and section eleven hundred nine of the tax law, on the other 43 hand, or to any like taxes or fees imposed by such article, based on the 44 proportion that the rates of such taxes or fees bear to each other, 45 unless there is evidence to show that only one or the other of such 46 taxes or fees was imposed or received or paid over. 47 6. The commissioner is hereby authorized to audit the records, 48 actions, and proceedings of an IDA and of its agents and project opera- 49 tors to ensure that the IDA and its agents and project operators comply 50 with all the requirements of this section. In addition, the commission- 51 er is hereby authorized to audit IDA projects and IDA agents and project 52 operators with regard to the requirements and restrictions of this title 53 and title eleven or fifteen of article eight of the public authorities 54 law to ensure that job targets, investment targets, construction, and 55 expenditures described in subdivision five-a of this section, and any 56 exemptions from any state taxes or from local sales and compensating use

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1 taxes administered by the commissioner comply with the details of the 2 project and the application as approved by the IDA. In addition, the 3 department of economic development, the ABO, the PACB, or another person 4 or entity may report to the commissioner that an agent or project opera- 5 tor has not met any such targets or goals or otherwise complied with any 6 such provisions. If the commissioner finds that any such job targets, 7 investment targets, construction, expenditures, or tax exemption 8 provisions or other conditions or provisions have not been met or 9 complied with, the commissioner shall determine the amount of any 10 exemption from state taxes that the agent or project operator claimed 11 and such agent or project operator shall pay such amounts as tax. If the 12 commissioner finds that the agent or project operator has partially met 13 such targets, goals, or conditions, the commissioner may determine the 14 degree of compliance to determine the amount of such tax exemptions 15 claimed that the agent or project operator must pay as tax. In making 16 such compliance determination, the commissioner may consider the number 17 of years or other period of time in which such agent or project operator 18 met the targets, goals, or conditions, as compared to the total years or 19 other period of time of the project, the percentage of compliance with 20 regard to the number of jobs created as compared to the job targets, the 21 severity of failure to comply with tax exemption limitations based on 22 the number of dollars by which the agent or project operator exceeded 23 the allowed amount of tax exemptions approved, and such other factors as 24 the commissioner deems reasonable and pertinent. The commissioner shall 25 be authorized to assess or otherwise bill the agent or project operator 26 for any such amounts that the commissioner determined the agent or 27 project operator must pay as tax, in the manner that the commissioner 28 would assess or bill for the tax from which such exemptions were 29 claimed. Any information the commissioner finds in the course of any 30 such audit may be used by the commissioner to assess and determine state 31 and local taxes of the IDA's agent or project operator. 32 7. In addition to any other reporting or filing requirements an IDA 33 has under this article or other law, an IDA shall [ also ] maintain a 34 public internet website and report and make available on [ the internet ] 35 such website , without charge, copies of its resolutions and agreements 36 appointing an agent or project operator or otherwise related to any 37 project it establishes. In addition, every IDA shall post on such 38 website the following information and shall timely update all such 39 information so that it remains current and accurate within thirty days 40 of any change: 41 (a) the name and title of each member and officer of the IDA; 42 (b) public notice of every meeting to be held by the IDA, as required 43 by subdivision five-c of this section; 44 (c) the agenda of every such meeting to be held, at least ten days 45 prior to the commencement of the meeting; 46 (d) minutes of every meeting the IDA holds, together with the details 47 of every vote each member of the IDA casts at any meeting; and 48 (e) a description of every project established by the IDA, together 49 with a description of any state or local tax exemption benefits the IDA 50 intends to provide or extend in duration, or has provided or extended, 51 with respect to the project, including what the exemption applies to, 52 the type of tax exempted or to be exempted and the duration and annual 53 and total dollar value of each such exemption. 54 It shall also provide, without charge, copies of all such reports and 55 information to a person who asks for [ it ] any of them in writing or in 56 person. The IDA may, at the request of its agent or project operator

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1 delete from any such copies posted on the internet or provided to a 2 person described in the prior sentence portions of its records that are 3 specifically exempted from disclosure under article six of the public 4 officers law. If the ABO finds, on its own, or after recommendation by 5 the department of economic development, the commissioner, the PACB or 6 any other person or entity, that an IDA has failed to comply with the 7 requirements of this section, the ABO shall advise the IDA of its find- 8 ings, and the IDA shall have thirty days to come into compliance. If the 9 IDA fails to do so, the IDA shall not be able to establish any project 10 or provide any financial assistance in the nature of exemptions from any 11 state taxes. The ABO shall notify the PACB and the commissioner of the 12 failure in compliance. 13 9. To the extent that a provision of this section conflicts with a 14 provision of any other section of this article or with a provision of 15 title eleven or fifteen of article eight of the public authorities law , 16 the provisions of this section shall control. 17 § 2. Section 875 of the general municipal law is amended by adding 18 three new subdivisions 5-a, 5-b and 5-c to read as follows: 19 5-a. In addition to any other requirement of this article or other 20 law: Every IDA and its members and officers shall comply with the 21 applicable provisions of the public officers law, including among other 22 things the open meetings law and the freedom of information law, the 23 applicable provisions of the public authorities law, and this title. If 24 the ABO or any other person or entity finds that an IDA or its member or 25 officer has failed to comply with an applicable provision of the public 26 officers law or of the public authorities law, or with this title, the 27 ABO or such other person or entity shall notify the PACB of such non- 28 compliance. The IDA shall not approve any project or benefits for a 29 project unless and until the IDA and its member or officer corrects or 30 causes to be corrected such non-compliance and the ABO has certified 31 that such compliance has been achieved; and such IDA shall, among other 32 things, not provide or extend in duration any financial assistance 33 consisting of exemption from any state tax to any project. Such an IDA 34 that has been found not to be in compliance shall be required to correct 35 any such non-compliance and demonstrate its compliance to the satisfac- 36 tion of the ABO, before any such state tax exemption benefit shall be 37 valid. 38 5-b. In addition to any other requirement of this article or other 39 law: (a) An IDA shall be required to apply for and obtain prior 40 approval from the PACB before the IDA can provide financial assistance 41 consisting of any exemption equal to or greater than five million 42 dollars from state taxes with respect to a project, or before it can 43 increase or extend in duration any such financial assistance if such 44 increase or extension will result in the total sum of the state tax 45 benefit is equal to or greater than five million dollars. The IDA shall 46 submit its application to the PACB using a form prescribed by the PACB 47 in consultation with the ABO. Such application shall include the types 48 and amounts of financial assistance proposed to be offered; IDA's target 49 for the number of full-time equivalent jobs to be created in each year 50 of such project; the IDA's target for investments in each year of such 51 project; a schedule of construction, if any; and a plan of expenditures 52 by the agent or project operator. Such application shall also include 53 copies of the IDA's notice of public meeting regarding the project, 54 minutes of the meeting's proceedings, details of votes taken at the 55 meeting, and such other documents and other information as the PACB or 56 the ABO may require.

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1 (b) If the IDA submits a complete application in processible form, 2 together with any such required documents and other information, the 3 PACB shall approve or deny such application within forty-five days. If 4 the PACB does not act on such application within forty-five days of 5 receiving it, such application shall be deemed approved and the IDA 6 shall note on its public website that such application was approved as a 7 result of the PACB failing to vote in a timely manner. An application 8 shall not be complete and in processible form unless it includes, among 9 other things, a construction schedule, and specific job creation and 10 investment targets for each year that the IDA's proposed project would 11 be in effect. Notwithstanding the foregoing or other law, the PACB 12 shall not approve any project that provides financial assistance 13 consisting substantially only of exemptions from state taxes. 14 (c) In considering such an IDA application, the PACB shall not approve 15 financial assistance consisting of any exemption from state taxes unless 16 the PACB concludes that such assistance shall not provide the project or 17 the IDA's agent or project operator with a competitive advantage over an 18 existing business in a similar industry in that area. 19 (d) No financial assistance consisting of an exemption from any state 20 taxes shall be increased or extended in duration with respect to a 21 project or to an agent or project operator that has benefitted from any 22 such assistance in the past unless the IDA receives the prior approval 23 of the PACB in the manner described in this subdivision if the total sum 24 of the state tax benefit is equal to or greater than five million 25 dollars. 26 5-c. In addition to any other requirement of this article or other 27 law, and notwithstanding any other law, an IDA shall not establish a 28 project or provide financial assistance with respect to a project, or 29 provide additional financial assistance with respect to an existing 30 project, without first having received from every applicant, agent, and 31 project operator related to the project and from every person required 32 to collect tax, as defined in subdivision one of section eleven hundred 33 thirty-one of the tax law, with respect to every such applicant, agent 34 or project operator, a tax clearance under section one hundred seventy- 35 one-x of the tax law. 36 § 3. Section 862 of the general municipal law is amended by adding a 37 new subdivision 3 to read as follows: 38 (3) The provisions of this section shall also apply to the industrial 39 development authority created by title eleven of article eight of the 40 public authorities law with the same force and effect as if the 41 provisions of this section had been incorporated in full into such title 42 eleven and expressly referred to the provisions of such title and to 43 such authority, with such changes to this section as are necessary to 44 refer to the provisions of such title eleven and to such authority 45 created by such title. 46 § 4. Section 4 of the public authorities law, as added by chapter 506 47 of the laws of 2009, is amended to read as follows: 48 § 4. Establishment of the independent authorities budget office. There 49 is hereby established the independent authorities budget office as an 50 independent entity within the department of state, which shall have and 51 exercise the powers and duties provided by this title and by section 52 eight hundred seventy-five and related sections of the general municipal 53 law . 54 § 5. The tax law is amended by adding a new section 171-x to read as 55 follows:

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1 § 171-x. Enforcement of delinquent tax liabilities through tax clear- 2 ances. (1) For the purposes of this section, the term "tax liabilities" 3 shall mean any tax, surcharge, or fee administered by the commissioner, 4 or any penalty or interest owed by an individual or entity. The term 5 "past-due tax liabilities" means any unpaid tax liabilities that have 6 become fixed and final such that the taxpayer no longer has any right to 7 administrative or judicial review. The term "government entity" means 8 the state of New York, or any of its agencies, political subdivisions, 9 instrumentalities, public corporations (including a public corporation 10 created pursuant to agreement or compact with another state or Canada), 11 or combination thereof. 12 (2) The commissioner, or the commissioner's designee, shall cooperate 13 with any government entity that is required by law or has elected to 14 require tax clearances to establish procedures by which the department 15 shall receive a tax clearance request and transmit such tax clearance to 16 the government entity, and any other procedures deemed necessary to 17 carry out the provisions of this section. These procedures shall, to the 18 extent practicable, require secure electronic communication between the 19 department and the requesting government entity for the transmission of 20 tax clearance requests to the department and transmission of tax clear- 21 ances to the requesting entity. Notwithstanding any other law to the 22 contrary, a government entity shall be authorized to share any applicant 23 data or information with the department that is necessary to ensure the 24 proper matching of the applicant to the tax records maintained by the 25 department. 26 (3) Upon receipt of a tax clearance request, the department shall 27 examine its records to determine whether the subject of the tax clear- 28 ance request has past-due tax liabilities equal to or in excess of the 29 dollar threshold applicable for such tax clearance request or, where no 30 threshold has been established by law or otherwise, equal to or in 31 excess of five hundred dollars. When a tax clearance request so 32 requires, the department shall also determine whether (a) the subject of 33 such request has complied with applicable tax return filing requirements 34 for each of the past three years; and/or (b) whether a subject of such 35 request that is an individual or entity that is a person required to 36 register pursuant to section one thousand one hundred thirty-four of 37 this chapter is registered pursuant to such section. The department 38 shall deny a tax clearance if it determines that the subject of a tax 39 clearance request has past-due tax liabilities equal to or in excess of 40 the applicable threshold or, when the tax clearance request so requires, 41 has not complied with applicable return filing and/or registration 42 requirements. 43 (4) If a tax clearance is denied, the government entity that requested 44 the clearance shall provide notice to the applicant to contact the 45 department. Such notice shall be made by first class mail with a certif- 46 icate of mailing and a copy of such notice also shall be provided to the 47 department. When the applicant contacts the department, the department 48 shall inform the applicant of the basis for the denial of the tax clear- 49 ance and shall also inform the applicant (a) that a tax clearance denied 50 due to past-due tax liabilities may be issued once the taxpayer fully 51 satisfies past-due tax liabilities or makes payment arrangements satis- 52 factory to the commissioner; (b) that a tax clearance denied due to 53 failure to file tax returns may be issued once the applicant has satis- 54 fied the applicable return filing requirements; (c) that a tax clearance 55 denied for failure to register pursuant to section one thousand one 56 hundred thirty-four of this chapter may be issued once the applicant has

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1 registered pursuant to such section; and (d) the grounds for challenging 2 the denial of a tax clearance listed in subdivision five of this 3 section. 4 (5) (a) Notwithstanding any other provision of law, and except as 5 specifically provided herein, an applicant denied a tax clearance shall 6 have no right to commence a court action or proceeding or seek any other 7 legal recourse against the department or the government entity related 8 to the denial of a tax clearance by the department. 9 (b) An applicant seeking to challenge the denial of a tax clearance 10 must protest to the department or the division of tax appeals no later 11 than sixty days from the date of the notification to the applicant that 12 the tax clearance was denied. An applicant may challenge a department 13 finding of past-due tax liabilities only on the grounds that (i) the 14 individual or entity denied the tax clearance is not the individual or 15 entity with the past-due tax liabilities at issue; (ii) the past-due tax 16 liabilities were satisfied; (iii) the applicant's wages are being 17 garnished for the payment of child support or combined child and spousal 18 support pursuant to an income execution issued pursuant to section five 19 thousand two hundred forty-one or five thousand two hundred forty-two of 20 the civil practice laws and rules or another state's income withholding 21 order as authorized under part five of article five-B of the family 22 court act, or garnished by the department for the payment of the past- 23 due tax liabilities at issue; or (iv) the applicant is making child 24 support payments or combined child and spousal support payments pursuant 25 to a satisfactory payment arrangement under section one hundred eleven-b 26 of the social services law with a support collection unit or otherwise 27 making periodic payments in accordance with section four hundred forty 28 of the family court act. An applicant may challenge a department finding 29 of failure to comply with tax return filing requirements only on the 30 grounds that all required tax returns have been filed for each of the 31 past three years. 32 (c) Nothing in this subdivision is intended to limit any applicant 33 from seeking relief from joint and several liability pursuant to section 34 six hundred fifty-four of this chapter, to the extent that the applicant 35 is eligible pursuant to that section, or establishing to the department 36 that the enforcement of the underlying tax liabilities has been stayed 37 by the filing of a petition pursuant to the Bankruptcy Code of 1978 38 (Title Eleven of the United States Code). 39 (6) Notwithstanding any other provision of law, the department may 40 exchange with a government entity any data or information that, in the 41 discretion of the commissioner, is necessary for the implementation of a 42 tax clearance requirement. However, no government entity may re-disclose 43 this information to any other entity or person, other than for the 44 purpose of informing the applicant that a required tax clearance has 45 been denied, unless otherwise permitted by law. 46 (7) Except as otherwise provided in this section, the activities to 47 collect past-due tax liabilities undertaken by the department pursuant 48 to this section shall not in any way limit, restrict or impair the 49 department from exercising any other authority to collect or enforce tax 50 liabilities under any other applicable provision of law. 51 (8) Except as otherwise provided in this section, the provisions of 52 this section are not applicable to the tax clearance required by section 53 one hundred seventy-one-x of this article. 54 § 6. This act shall take effect immediately and shall apply to (a) any 55 project established or any agent or project operator appointed, on or 56 after the date this act shall have become a law and any financial

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1 assistance provided thereto, (b) any amendment or revision involving 2 additional financial assistance, funds or benefits made on or after the 3 date this act shall have become a law to any project established, agent 4 or project operator appointed, or financial assistance provided, prior 5 to that date, and (c) any state sales and compensating use tax or other 6 state tax exemption benefits and any state sales and compensating use 7 taxes or other taxes recovered, recaptured, received, or otherwise 8 obtained by an industrial development agency established by the general 9 municipal law or an industrial development authority created by title 11 10 or title 15 of article 8 of the public authorities law on or after such 11 date.

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