payroll and (3) had credit for one or more years of continuous service since he last entered or reentered the service of his employer. § 3. Subdivision aa of section three hundred sixty-a of such law, as amended by chapter two hundred seventy-three of the laws of nineteen hundred eighty-four, is amended to read as follows: aa. Upon the death in service of a member on or after April first, nineteen hundred seventy, who (1) entered or reentered the employ of the state after March thirty-first, nineteen hundred sixty-nine and prior to April first, nineteen hundred [eighty-four] eighty-five, and was in such employ on March thirty-first, nineteen hundred [eighty-four] eightyfive, (2) had not attained age sixty at the date of such entrance into such service, (3) had rendered ninety or more days of continuous state service during the fifteen month period immediately preceding death, (4) last joined or rejoined a public retirement system thereof before July first, nineteen hundred seventy-three, and (5) whose beneficiary was eligible for the ordinary death benefit pursuant to section three hundred sixty of this chapter, or would have been eligible had the employee had one year or more of state service, such beneficiary shall receive an ordinary death benefit payable pursuant to section three hundred sixty of this chapter, or, in lieu of such ordinary death benefit, the benefit payable pursuant to this section, whichever is greater. § to this resection hundred sixty-b of such law, as amended by chapter two hundred seventy-three of the hundred eighty-four, is amended to read as follows: laws of nineteen (a) Pursuant to the provisions of section three hundred thirty-three of this article, a participating employer may elect to provide a guaranteed ordinary death benefit upon the death in service of its employees who (i) meet all of the requirements of section three hundred sixty of this article except that contained in paragraph three of subdivision (a) thereof, and (ii) last entered or reentered the employ of a participating employer prior to April first, nineteen hundred [eighty-four] eighty-five, and were in such employ on March thirty-first, nineteen hundred [eighty-four] eighty-five, and (iii) last joined or rejoined a public retirement system of the state or a municipality thereof before July first, nineteen hundred seventy-three, and (iv) had not attained age sixty at the date of such entrance into such service, and (v) had rendered ninety or more days of continuous service in the service of such participating employer during the fifteen month period immediately preceding death. For the purposes of this section an employee who dies while off the payroll shall be considered to be in service provided he (1) was on the payroll in such service and paid within a period of twelve months prior to his death, (2) had not been otherwise gainfully employed since he ceased to be on such payroll and (3) had credit for one or more years of continuous service since he last entered or reentered the service of his employer. § 5. Section four hundred seventy of such law, as amended by chapter four hundred thirteen of the laws of nineteen hundred eighty-three, amended to read as follows: is § 470. Temporary suspension of retirement negotiations. Until July first, nineteen hundred [eighty-five] eighty-seven changes negotiated between any public employer and public employee, as such terms are defined in section two hundred one of the civil service law, with respect to any benefit provided by or to be provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, shall be prohibited. Thereafter, such changes shall be made only pursuant to negotiations between public employers and public employees conducted on a coalition basis pursuant to the provisions of this article; provided, however, any such changes not requiring approval by act of the legislature may be implemented prior to July first, nineteen hundred [eightyfive] eighty-seven, if negotiated as a result of collective bargaining authorized by section six of chapter six hundred twenty-five of the laws of nineteen hundred seventy-five. § 6. Section four hundred eighty of such law, as amended by chapter three hundred forty-seven of the laws of nineteen hundred seventy-seven, subdivisions a, b and c as amended by chapter four hundred thirteen of the laws of nineteen hundred eighty-three, is amended to read as follows: § 480. Extension of temporary benefits and supplementation programs. a. Every temporary right, privilege or benefit conferred pursuant to the provisions of a general, special or local law (other than pursuant to [article] articles fourteen and fifteen of [the retirement and social security law] this chapter) for any member of a public retirement system or pension plan funded by the state or one of its political subdivisions, which is scheduled to expire or terminate at any time during nineteen hundred seventy-four, nineteen hundred seventy-five, nineteen hundred seventy-six, nineteen hundred seventy-seven, nineteen hundred seventy-eight, nineteen hundred seventy-nine, nineteen hundred eighty, nineteen hundred eighty-one, nineteen hundred eighty-two [or], nineteen hundred eighty-three, nineteen hundred eighty-four or nineteen hundred eighty-five, is hereby extended until July first, nineteen hundred [eighty-five] eighty-seven, notwithstanding the provisions of such general, special or local law. b. Any program under which an employer in a public retirement system funded by the state or one of its political subdivisions assumes all or part of the contribution which would otherwise be made by its employees toward retirement, which expires or terminates during nineteen hundred seventy-four, is hereby extended until July first, nineteen hundred [eighty-five] eighty-seven, notwithstanding the provisions of any other general, special or local law, except that commencing with the payroll period the first day of which is nearest to January first, nineteen hundred seventy-six, and until July first, nineteen hundred [eighty-five] eighty-seven, the rate of such contribution assumed by an employer in any of the public retirement systems funded and maintained by a city, shall be one-half the rate of such contribution assumed by such employer for the immediately preceding payroll period. c. All supplemental retirement allowances or supplemental pensions paid to pensioners or beneficiaries of any retirement system supported in whole or in part by the state or a political subdivision thereof, which are scheduled to expire at any time during nineteen hundred seventy-five, nineteen hundred seventy-six, nineteen hundred seventyseven, nineteen hundred seventy-eight, nineteen hundred seventy-nine, nineteen hundred eighty, nineteen hundred eighty-one [or], nineteen hundred eighty-two, nineteen hundred eighty-three or nineteen hundred eighty-four, shall be continued for an additional year notwithstanding any other provision of any general, special or local law provided, however, that all such supplemental retirement allowances or supplemental pensions which are scheduled to expire at any time during nineteen hundred [eighty-three] eighty-five shall be continued for two additional years notwithstanding any other provision of any general, special or local law. § 7. Section six hundred fifteen of such law, as added by chapter four hundred fourteen of the laws of nineteen hundred eighty-three, is amended to read as follows: § 615. Duration. Notwithstanding any other provisions of this chapter or of any other law, the provisions of article fourteen of this chapter shall expire on June thirtieth, nineteen hundred [eighty-five] eightyseven, but shall no longer apply to members to whom this article applies on the date article fifteen of this chapter becomes effective, provided, however, any member who has retired pursuant to the provisions of article fourteen of this chapter before the effective date of this article or any beneficiary of such a member or a beneficiary of a member who dies before the effective date of this article and who is entitled to a death benefit pursuant to article fourteen of this chapter shall receive such benefits pursuant to the provisions of article fourteen of this chapter. All benefits provided by a public retirement system of the state shall continue with respect to members to which this article is applicable only until June thirtieth, nineteen hundred [eighty-five] eighty-seven. § 8. Section six of chapter six hundred twenty-five of the laws of nineteen hundred seventy-five amending the retirement and social security law relating to the extension of temporary retirement rights and benefits, as amended by chapter four hundred thirteen of the laws of nineteen hundred eighty-three, is amended to read as follows: § 6. Notwithstanding any inconsistent provisions of this act or of any general, special or local law, on and after July first, nineteen hundred seventy-five and up to and including June thirtieth, nineteen hundred [eighty-five] eighty-seven: (a) a participating employer in the New York state employees' retirement system or the New York state policemen's and firemen's retirement system and its employees shall continue to have the right to negotiate with respect to any benefit provided by or to be EXPLANATION-Matter in italics is new; matter in brackets [] is old law provided by such employer to such employees as members of such system and not requiring approval by act of the [leigslature] legislature; and (b) a public authority or public benefit corporation which is not a participating employer in the New York state employees' retirement system or the New York city employees' retirement system shall continue to have the right to negotiate with its employees with respect to benefits to be provided by such employer to such employees upon retirement and not requiring approval by act of the legislature. 9. This act shall take effect immediately. FISCAL NOTE. -This bill would continue unchanged for an additional one or two years, as the case may be, all temporary retirement benefits which would otherwise expire during the year nineteen hundred eightyfive. Accordingly, this bill would not increase employer costs for retirement benefits. The source of this Fiscal Note is the Assembly Rules Committee and the Senate Rules Committee. CHAPTER 285 AN ACT to amend the New York state financial emergency act for the city of New York, in relation to extending certain provisions thereof Became a law June 30, 1985, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Paragraph (i) of subdivision three of section seven of section two of chapter eight hundred sixty-eight of the laws of nineteen hundred seventy-five, constituting the New York state financial emergency act for the city of New York, as amended by chapter seven hundred fifty-four of the laws of nineteen hundred eighty-three, is amended to read as follows: (i) The provisions of this subdivision shall terminate on June thirtieth, nineteen hundred [eighty-five] eighty-six. § 2. This act shall take effect immediately. AN ACT CHAPTER 286 amend the racing, pari-mutuel wagering and breeding law, in relation to fixing the minimum pay-out on certain wagers, distribution of certain pari-mutuel pools, simulcasting, super exotic betting, Breeder's Cup events and expenses of drug testing; to amend chapter three hundred sixty-three of the laws of nineteen hundred eighty-four, amending the racing, pari-mutuel wagering and breeding law relating to simulcasting, in relation to the duration of such chapter; and to amend the tax law, in relation to sales and use taxes on race horses and repealing certain provisions of the racing, pari-mutuel wagering and breeding law relating to certain billing pools Became a law June 30, 1985, with the approval of the Governor. Passed on message of necessity pursuant to Article III, section 14 of the Constitution by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. 1. The racing, pari-mutuel wagering and breeding law is amended by adding a new section one hundred four-a to read as follows: §104-a. Courier betting authorized. Notwithstanding any inconsistent provision of law, the board shall promulgate rules and regulations governing the conduct of employees, directly or indirectly under the control of any racing association or corporation or any regional off-track betting corporation, in the placing of wagers and collection of winnings on behalf of patrons within designated on-premises track or off-track wagering facility. areas of such on § 2. Section two hundred four of such law is amended to read as follows: in § 204. Right to hold race meetings and races. Any corporation formed under the provisions of this article, if so claimed in its certificate of organization, and if it shall comply with all the provisions of this article, and any other corporation entitled to the benefits and privileges of this article as hereinafter provided, shall have the power and the right to hold one or more running race meetings in each year, and to hold, maintain and conduct running races at such meetings. At such running race meetings the corporation, or the owners of horses engaged such races, or others who are not participants in the race, may contribute purses, prizes, premiums or stakes to be contested for, but person or persons other than the owner or owners of a horse or horses contesting in a race shall have any pecuniary interest in a purse, prize, premium or stake contested for in such race, or be entitled to or receive any portion thereof after such race is finished, and the whole of such purse, prize, premium or stake shall be allotted in accordance with the terms and conditions of such race. No races are authorized or shall be permitted except between sunrise and sunset in the first racing zone. no § 3. Subdivision two of section two hundred twenty-one of such law, as added by chapter nine hundred eighty-one of the laws of nineteen hundred eighty-three, is amended to read as follows: 2. The state racing and wagering board shall, as a condition of racing, require any non-profit racing association and every other corporation or association subject to its jurisdiction to withhold one percent of all purses and to pay such sum to any horsemen's organization representing at least fifty-one percent of the owners and trainers utilizing the facilities of such association, to be used exclusively for the benefit of horsemen through the administrative purposes of such organization, benevolent activities on behalf of backstretch employees, and for the promotion of equine research. § 4. Subdivisions one and two of section two hundred twenty-eight of such law, as amended by chapter six hundred thirty-eight of the laws of nineteen hundred eighty-three, are amended to read as follows: 1. Every corporation or association authorized under [sections two hundred twenty-two through seven hundred five of] this chapter to conduct pari-mutuel betting at a race meeting on races run thereat, except as provided in section two hundred twenty-nine of this chapter with respect to nonprofit racing associations, shall distribute all sums deposited in any pari-mutuel pool to the holders of winning tickets therein, providing such tickets be presented for payment before April first of the year following the year of their purchase, less seventeen per centum of the total deposits in pools resulting from regular ontrack bets and less nineteen per centum of the total deposits in pools resulting from multiple on-track bets and less twenty-five per centum of the total deposits in pools resulting from exotic on-track bets and less thirty-six per centum of the total pools resulting from super-exotic ontrack bets, plus the breaks. "Exotic bets" and "multiple bets" shall have the meanings set forth in section five hundred nineteen of this chapter and breaks are hereby defined as the odd cents over any multiple of ten, or for exotic bets over any multiple of fifty, or for super exotic bets, over any multiple of one hundred, calculated on the basis of one dollar, otherwise payable to a patron. "Super exotic bets" shall have the meaning set forth in section three hundred one of this chapter. Of the amount so retained there shall be paid by such corporation or association to the state tax commission as a reasonable tax by the state for the privilege of conducting pari-mutuel betting on the races run at the race meeting held by such corporation or association, which tax is hereby levied: (i) in the first zone, the following percentages of the total pool, plus seventy per centum of the breaks: twelve and one-half per centum and (ii) in the second zone, the following percentages of the total pool, plus fifty-five per centum of the breaks; the applicable. rates for regular and multiple bets shall be two and one-half per centum; the applicable rates for exotic bets and super exotic bets shall be seven and three-quarter per centum provided, however, prior to June thirtieth, nineteen hundred eighty-seven, the applicable rates for reguEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law lar bets and multiple bets shall be one and one-half per centum, the applicable rates for exotic bets shall be six and three-quarters per centum and the applicable rates for super exotic bets shall be seven and three-quarters per centum, plus fifty-five per centum of the breaks. Provided further, however, that of the portion of the increased amounts retained by such association or corporation prior to June thirtieth, nineteen hundred eighty-seven, an amount of such increase shall be distributed to purses in the same proportion as commissions and purses were distributed during nineteen hundred eighty-four as certified by the board. [Twenty per centum of the breaks shall be paid to the New York state thoroughbred breeding and development fund. For years commencing after December thirty-first, nineteen hundred seventy-seven, such breaks shall be retained by the corporation or association and payment to the New York state thoroughbred breeding and development fund by such corporation shall be according to the following schedule: For the Period: Per centum of Total .25% .30 .40 .501 Such cor January 1, 1978-December 31, 1.978 January 1, 1979-December 31, 1979 January 1, 1980-December 31, 1980 after January 1, 1981.... poration or association shall receive a credit against the daily tax imposed by this subdivision in an amount equal to one per centum of total daily pools resulting from the simulcast of such corporation's or association's races to licensed facilities operated by regional offtrack betting corporations in accordance with section one thousand eight of this chapter, provided however, that sixty per centum of the amount of such credit shall be used exclusively to increase purses for overnight races conducted by such corporation or association; and, provided further, that in no event shall such total daily credit exceed one per centum of the total daily pool of such association or corporation. Such corporation or association shall pay to the New York state thoroughbred breeding and development fund one-half of one per centum of the total daily on-track pari-mutuel pools from regular, multiple and exotic bets, and three per centum of super exotic bets. The corporation or association shall receive credit as a reduction of the tax by the state for the privilege of conducting pari-mutuel betting for the amounts, except amounts paid from super exotic betting pools, paid to the New York state thoroughbred breeding and development fund after January first, nineteen hundred seventy-eight. use bets 2. The balance of the retained percentage of such pool and of the breaks shall be held by such corporation or association for its own and purposes, except that an amount equal to two and one-half per centum of the total pools resulting from on-track regular bets and exotic and an amount equal to three and one-half per centum of the total pools resulting from on-track multiple bets and an amount equal to twelve per centum of super exotic bets shall be used exclusively for the purpose of increasing purses (including stakes, premiums and prizes) awarded to horses in races conducted by such corporation or association. Such two and one-half per centum and three and one-half per centum shall be in addition to (1) four and one-half per centum of such total pools resulting from regular and multiple wagers and five and one-half per centum of such total pools resulting from exotic wagers, or (ii) the percentage of such total pools used for purses (including stakes, premiums and prizes) during the year nineteen hundred eighty-two, whichever is larger. Such percentage of the total pools mentioned in [paragraph (i) or (ii) of] this subdivision shall [also] be used for purses (including stakes, premiums and prizes) in races hereafter conducted by such corporation or association[. Any], and any portion [of such two and one-half per centum] not so used during any year shall be so used during the following year, failing which such portion shall be payable to the state tax commission as additional tax. The racing and wagering board shall report annually, on or before February first, to the director of the budget, the chairman of the senate finance committee and the chairman of the assembly ways and means committee the extent to which such corporation or association utilized and retained percentages and breakage for operations, maintenance, capital improvements, advertising and promotion, administration and general overhead. Such report shall also specify the amount of such retained percentages and breakage used for investments not directly related to racing activities and such amounts used to de |