S 7880 New York Senate · 2025 Regular Session

Enacts the NY-PROTECT ACT; repealer

Summary

Allows an organization included on the federal list of tax-exempt organizations under section 501(c)(3) of title 26 of the United States code on March first, two thousand twenty-five to automatically maintain their tax-exempt status for New York state purposes; provides for the repeal of such provisions upon the expiration thereof.

Bill status died 3 of 5 stages cleared

Introduction

May 2025

Committee Review

Mar 2026

Senate Passage

Jun 2025

Assembly Passage

Governor

Introduced May 13, 2025 Last action Mar 24, 2026

Maddy AI version diff · 1 comparison

What changed between versions

S7880 → S7880A · 3 edits

MINOR

The bill was amended to simplify its title by removing the reference to 'Trump' and to add a new provision allowing the state tax commissioner to automatically designate organizations as 'state protected not-for-profit organizations' when they provide a court ruling showing the IRS acted illegally in revoking their tax-exempt status. This change streamlines the process for organizations seeking protection from federal revocation of their tax-exempt status under New York law.

Scope change

The bill's scope was slightly narrowed by removing the full title reference to 'Preventing Revocation of Organizations' Tax-Exempt Classifications by Trump Act' and simplified to just 'NY-PROTECT ACT'.

SCOPE

The bill's title was changed from 'New York Preventing Revocation of Organizations' Tax-Exempt Classifications by Trump Act' to simply 'NY-PROTECT ACT' to remove the political reference to Trump.

ELIGIBILITY

A new provision was added allowing the tax commissioner to automatically designate an organization as a 'state protected not-for-profit organization' if the organization provides a federal or state court ruling that the IRS acted illegally in revoking its tax-exempt status.

DEFINITION

The definition of how organizations maintain tax-exempt status was updated to include the new automatic designation process for organizations with court rulings against IRS revocation actions.

Floor votes · Senate Jun 12, 2025

How they voted

38–21

Passed · 4 other

Total votes 63

Jun 12, 2025

D Democratic41

38 Yea 3

92% Yea

R Republican22

21 Nay 1

95% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 24, 2026

Committee

REPORTED AND COMMITTED TO FINANCE

upper

Jan 7, 2026

Committee

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

upper

Jun 12, 2025

Committee

REFERRED TO WAYS AND MEANS

lower

Jun 12, 2025

Upper · Passed

PASSED SENATE

upper

Jun 12, 2025

Committee

COMMITTEE DISCHARGED AND COMMITTED TO RULES

upper

Jun 9, 2025

Upper · Passed

PRINT NUMBER 7880A

upper

Jun 9, 2025

Upper · Passed

AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

upper

May 13, 2025

Committee

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

upper

1 primary · 1 co-sponsor