Department of Economic Development

The enacted budget makes no changes to the Executive Budget (analysis as of 4/2/2007)

 

 

The Senate recommends (analysis as of March 16, 2007):

 

 

 

 

The Executive Budget recommends (analysis as of February 3, 2007):

A FY 2007-08 workforce of 215, the same level as FY 2006-07, with no change occurring during SFY2006-07.    

 

 

 

 

 

 

 

 

 

 

ü        Requiring corporations that conduct substantial inter-corporate transactions with affiliated companies to file a combined, rather than separate, corporate franchise tax return.

ü        Stopping taxpayer use of corporate status to avoid personal income tax

ü        Extension and restructuring of fees for Limited Liability Companies (LLCs).

ü        Conforming New York to the practices of 18 other states that have decoupled from the federal deduction related to qualified production activities and require taxpayers to add back this deduction for New York tax purposes.

ü        Eliminating the deduction for certain subsidiary dividends received by a parent company from a real estate investment trust (REIT) or regulated investment company (RIC) to ensure that the shareholders of the REIT or RIC pay tax on the income earned by the REIT or RIC.  Wal-Mart has used this loophole to significantly reduce the corporate franchise tax they pay to New York State and New York City as well as other states. According to the Wall Street Journal Wal-Mart has used this loophole to cut their state taxes by about 20% over one four-year period.

ü        Making permanent current tax shelter reporting requirements that expire on July 1, 2007.

ü        Limiting the exemption under the insurance tax for cooperative insurance companies.

ü        Making several changes to the way banks are taxed.

 

Department of Economic Development
Program Details-State Operations 
  Enacted Proposed Enacted Change in Percent
Program 2006-07 Budget 2007-08 Budget 2007-08 Budget Appropriation Change
All Funds $37,327,900 $45,083,000 $45,083,000 $7,755,100 20.8%
General Fund $30,913,000 $38,668,000 $38,668,000 $7,755,000 25.1%
Special Revenue-Federal $1,000,000 $1,000,000 $1,000,000 $0 0.0%
Special Revenue-Other $5,414,900 $5,415,000 $5,415,000 $100 0.0%
           
Personal Services $13,971,100 $14,533,000 $14,533,000 $561,900 4.0%
Contractual Services   $24,260,000 $24,260,000 $24,260,000 100.0%
           
Administration $4,974,900 $5,537,000 $5,537,000 $562,100 11.3%
Personal Service $2,416,000 $2,327,000 $2,327,000 ($89,000) -3.7%
Regular   $2,300,000 $2,300,000    
Holiday/overtime compensation   $27,000 $27,000    
Nonpersonal Service $819,000 $1,470,000 $1,470,000 $651,000 79.5%
Supplies and materials   $60,000 $60,000    
Travel   $40,000 $40,000    
Contractual Services   $1,230,000 $1,230,000    
Equipment   $140,000 $140,000    
Special Revenue-Other (SRO) $1,739,900 $1,740,000 $1,740,000 $100 0.0%
           
Commerce Econ Dev Asst Acct - (SRO) $900,000 $900,000 $900,000 $0 0.0%
Nonpersonal service $900,000 $900,000 $900,000 $0 0.0%
Supplies and meterials   $20,000 $20,000    
Travel   $58,000 $58,000    
Contractual services   $762,000 $762,000    
Equip.ent   $60,000 $60,000    
           
Public Service Acct - (SRO) $839,900 $840,000 $840,000 $100 0.0%
personal service $487,100 $487,000 $487,000 ($100) 0.0%
Regular   $486,000 $486,000    
Holiday/overtime compensation   $1,000 $1,000    
nonpersonal service $352,800 $353,000 $353,000 $200 0.1%
Supplies and materials   $6,000 $6,000    
Travel   $5,000 $5,000    
Contractual Services   $95,000 $95,000    
Equipment   $1,000 $1,000    
Fringe benefits $236,800 $229,000 $229,000 ($7,800) -3.3%
Indirect costs   $17,000 $17,000    
           
Clean Air Program $500,000 $500,000 $500,000 $0 0.0%
 Special Revenue-Other (SRO) $500,000 $500,000 $500,000 $0 0.0%
           
Clean Air Acct - (SRO)