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LAWS OF NEW YORK, 1985

[Chap. bility for assistance for any month on the basis of the income received, family composition, and other relevant circumstances during such month and except during the initial two months of eligibility shall determine the amount of assistance payable retrospectively on the basis of the income and other relevant circumstances in the second month preceding such month.

3. Social services districts shall provide supplemental grants of assistance equal to the amount by: which å public assistance grant calculated as required under subdivision two of this section is less than the amount of public assistance which would be granted if assistance were based upon the circumstances of the household in the month of payment, unless the reduced public assistance grant is the result of forseeable, periodic fluctuations in the amount of earned income attributable to a particular month.

4. The department may waive any part of the requirements of this section or its application to any group of public assistance or food stamp households, to the extent consistent with any approved waivers of federal requirements. Additionally, the department is authorized by regulation require any public assistance or food stamp households not already subject to this section to comply with the provisions of this section.

§ 14. Paragraph (f) of subdivision of section three hundred fifty-e of such law, as added by chapter nine hundred forty-one of the laws of nineteen hundred seventy-two, is amended to read as follows:

(f) the [mother) parents or other (female) caretaker of a child, if [the father or another adult (male) relative is in the home, is ployable, and is in full compliance with all of the registration, train

employment requirements of this amended by adding a new paragraph (8) to read as follows:

(8), a woman who is pregnant if it has been medically verified that the child is expected to be born in the month in which such registration would otherwise be required or is expected to be born within the three month period immediately following such month.

§ 16. Section three hundred fifty-l of such law is amended by adding a new subdivision six to read as follows:

6. The department may authorize social services officials to operate, as an on-the-job training program for aid to families with dependent children recipients, work supplementation program conforming to the requirements of section four hundred fourteen of the federal social security act. Under such circumstances the provisions of section four hundred fourteen of the federal social security act shall supersede and replace any inconsistent provisions of this section.

§ 17. Paragraphs (b), (c), (d), (e), (f), (8), (h) and (i) of subdivision four of section three hundred sixty-six of such law are relettered paragraphs (d), (e), (f), (8), (h), (i), (j) and (k) and three new paragraphs (b), (c) and' (15 are added to read as follows:

(b) In case where a family has ceased to receive aid to dependent children or home relief solely because of loss of entitlement to either the thirty dollar earned income disregard the one-third of the remainder earned income disregard, specified in subparagraph (iv) of paragraph (a) of subdivision eight of section one hundred thirty-one-a of this chapter, such family shall be considered, for purposes of eligibility for medical assistance, to be receiving aid to dependent children or home relief, whichever applies, for a period of nine months beginning with the month following the last month for which the family actually received such aid, and for an additional six months in the case of a family that would be eligible for such aid during such additional period if the provisions of subparagraph (iv) of paragraph (a) of subdivision eight of section one hundred thirty-one-a of this chapter were applied.

(c) Notwithstanding any inconsistent provision of law, each family which was eligible for assistance under the aid to dependent children program pursuant to this chapter in at least three of the six months immediately preceding the month in which such family became ineligible for such assistance as a result, wholly or partly, of the collection or increased collection of child or spousal support pursuant to part D of title IV of the federal social security act, shall, for purposes of medical assistance eligibility, be considered to be receiving aid to dependent children for an additional four calendar months beginning with the month ineligibility for such aid begins.

(1) Notwithstanding any inconsistent provision of law, any child born to a woman eligible for and receiving medical assistance on the date of

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the child's birth shall be deemed to have applied for medical assistance and to have been found eligible for such assistance on the date of such birth and to remain eligible for such assistance for a period of one year, so long as the child is a member of the woman's household and the woman remains eligible for such assistance.

5 18. The provisions of this act shall take effect immediately except that the provisions of sections one, two, three, four, five, eight, ten, eleven, twelve, thirteen fourteen,

fifteen and seventeen shall be deemed' to have been in full force and'effect on and after October first, nineteen hundred

hundred eighty-four; provided further that the provisions of sections six and seven shall be deemed to have been in full force and effect on and after June first, nineteen hundred eighty-four; , and the provisions of section nine shall be deemed to have been in full force and effect with respect to months which begin after September thirtieth, nineteen hundred eighty-four and shall be deemed to remain in full force and effect only with respect to the months which end before October first, nineteen hundred eighty-seven; and provided further that the provisions of paragraph (b) of subdivision four of section three hundred sixty-six of the social services law, as added by section seventeen of this act, shall also apply to any family that became ineligible for aid to dependent children or home relief prior to October first, nineteen hundred eighty-four, in any case where the family: (i) would have been continuously eligiblé for aid to dependent children or home relief if the provisions of subparagraph (iv) of paragraph (a) of subdivision eight' of section one hundred thirty-one-a of the social services law were applied to the family's income; (ii), has fully disclosed any health insurance coverage which its members may have in effect; and, (iii), has made application under the provisions of such paragraph (b) no later than March thirty-first, nineteen hundred eighty-five; and provided further that the provisions of paragraph (c) of subdivision four of section three hundred sixty-six of the social services law, as added by section seventeen of this act, shall apply only to families who have lost eligibility for aid to dependent children

after August sixteenth, nineteen hundred eighty-four and before October first, nineteen hundred eighty-eight; and provided that the provisions of section sixteen of this act shall have the same expiration as that of section three hundred fifty-l of the social services law.

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CHAPTER 43

AN ACT to amend the tax law, the administrative code of the city of New

York and chapter seven hundred seventy-two of the laws of nineteen hundred sixty-six, relating to enabling any city having a population of one million or more to raise tax revenues,

in relation to the deduction under the accelerated cost recovery system and safe harbor

lease deductions Became law April 17, 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. Subparagraphs nine and ten of paragraph (a) of subdivision nine of section two hundred eight of the tax law, as amended by chapter fifteen of the laws of nineteen hundred eighty-three, are amended to read as follows:

(9) for taxable years beginning, [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred (eighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D). of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified

commuting vehiEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

to be omitted.

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cles), any amount which is included in the taxpayer's federal taxable income solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four; (10) for for taxable

beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph D), of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles) any amount which the taxpayer could have excluded from federal taxable income had it not made the election provided for in such

paragraph eight it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four;

§ 2. Subparagraphs eight, nine and ten of paragraph (b) of subdivision nine of section two hundred eight of such law, amended by chapter fifteen of the laws of nineteen hundred eighty-three, are amended to read as follows: (8) for taxable years

years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D). of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue.code (relating to qualified mass commuting vehicles), any amount which the taxpayer claimed as a deduction in computing its féderal taxable income solely as a result of an election made

pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eightyfour;

(9) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred ,Çeighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), any amount which the taxpayer would have been required to include in the computation of its federal' taxable income had it not made the election permitted pursuant to such paragraph eight as it was in effect for agreements entered into prior to `January first, nineteen hundred eighty-four;

(10) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property subject to the provisions of section two hundred eighty-f of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty; four, the amount allowable a deduction under section one hundred sixty-eight of the internal revenue code;

$ 3. Paragraph (j) of subdivision nine' of section two hundred eight of such law, as amended by chapter fifteen of the laws of nineteen hundred eighty-three, is amended to read as follows:

(j) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and nineteen hundred

hundred eighty-four) after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property [for which a deduction is allowed under section one hundred sixty-eight of the internal revenue code] subject to the provi, sions of section two hundred eighty-F of the internal revenue code recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, and provided (such) a deduction has not been excluded from entire net income pursuant to subparagraph eight of paragraph (b) of this subdivision, taxpayer shall be allowed [in the determination of entire net income] with respect to recovery property the depreciation deduction allowable under section one hundred sixty-seven of the internal revenue code as such section would have applied to property placed in service on December thirty-first, nineteen hundred eighty.

§ 4. Paragraphs twenty-three, twenty-four and twenty-five of subsection (b) of section six hundred twelve of such law, as amended by chapter fifteen of the laws of nineteen hundred eighty-three, are amended to read as follows:

(23) For taxable years beginning (in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen

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hundred Çeighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), any amount which the taxpayer claimed as a deduction in computing its federal adjusted gross income solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four.

724) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred (eighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified

commuting vehicles), any amount which the taxpayer would have been required to include in the computation of its federal adjusted gross income had it not made the election permitted pursuant to such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four.

(25) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property subject to the provisions of section two hundred eighty-f of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty

the amount allowable á deduction under section one hundred sixty-eight of the internal revenue code.

§ 5. Paragraphs twenty-four, twenty-five and twenty-six of subsection (c) of section six hundred twelve of such law, amended by chapter fifteen of the laws of nineteen hundred eighty-three, are amended to read as follows:

(24) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified

commuting vehicles), any amount which is included in the taxpayer's federal adjusted gross income solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January, first, nineteen hundred eighty-four.

(25) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass, commuting vehicles), any amount which the taxpayer could have excluded from federal adjusted gross income had it not made the election provided for in such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four.

(26) For taxable years beginning (in nineteen hundred eighty-two, nineteen hundred eighty-three and nineteen hundred eighty-four] after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property [for which a deduction is allowed under section one hundred sixty-eight of the internal revenue code] subject to the provisions of section two hundred eighty-F of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, amount with respect to recovery property equal to the amount allowable as the depreciation deduction under section one hundred sixty-seven of the internal revenue code as such section would have applied to property placed in service on December thirty-first, nineteen hundred eighty.

§ 6. Paragraph six of subsection (b) of section six hundred twenty-two of such law, as amended by chapter fifteen of the laws of nineteen hundred eighty-three, is amended to read as follows:

(6) (For] Except with respect to recovery property subject to the provisions of section two hundred eighty-f of the internal revenue code EXPLANATION—Matter in italics is new; matter in brackets [] is old law

to be omitted.

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and recovery property, placed in service [before January, first, nineteen hundred eighty-five) in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, the federal item of tax preference with respect to the accelerated cost recovery deduction shall be excluded from the computation of items of tax preference.

§ 7. Paragraphs seven, eight and nine of subsection (b) of section fourteen hundred fifty-three of such law, as amended by chapter fifteen of the laws of nineteen hundred eighty-three, are amended to read as follows:

(7) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred (eighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D). of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), any amount which the taxpayer claimed as a deduction in computing its federal taxable income solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January' first, nineteen hundred eightyfouri

(8) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred [eighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), any amount which the taxpayer would have been required to include in the computation of its federal taxable income had

not made the election permitted pursuant to such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four;

(9) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property subject to the provisions of section two hundred eighty-F of the internal code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty; four, the amount allowable as a deduction under section one hundred sixty-eight of the internal revenue code;

§ 8. Paragraphs five, six and seven of subsection (e) of section fourteen hundred fifty-thrée of such law, as amended by chapter fifteen of the laws of nineteen hundred eighty-three, are amended to read as follows:

(5) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred (eighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (selating to qualified

commuting vehicles), any amount which is included in the taxpayer's federal taxable income solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four,

(6) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred (eighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D)

of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code, (relating to qualified

commuting vehicles)

any amount which the taxpayer could have excluded from federal taxable income had it not made the election provided for in such paragraph eight it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four,

(7) for taxable , years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and nineteen hundred eighty-four) after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property [for which a deduction is allowed under section one hundred sixty-eight of the internal revenue code] subject to the provin, sions of section two hundred eighty-f of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, and provided [such] a deduction has not been excluded from entire net income

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