Budget & Taxes

in committee · New York · Senate Jan 7, 2026

S 3399: Relates to sales of rental vehicles

Provides that the sale of a rental vehicle to a rental business for use in such business is subject to taxes and shall not be considered a sale for resale.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole by taxing rental vehicle sales to businesses, increasing state revenue per bill summary.95% confidence | Rep's Stance Voted absent

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in committee · New York · Senate Jan 7, 2026

S 3694: Establishes the work opportunity tax credit for businesses with fifty employees or less for hiring a long term unemployed person

Establishes the work opportunity tax credit for businesses with fifty employees or less for hiring a long term unemployed person; provides a credit shall be allowed of up to $2,400; provides the total amount of credit provided statewide shall not exceed fifteen million dollars.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for small businesses hiring long-term unemployed, reducing tax burden - aligns with tax relief indicator for support.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax credit to businesses hiring long-term unemployed, directly advancing employment opportunities and supporting workforce reintegration.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 3779: Relates to increasing the maximum years of study under the tuition assistance program

S 3779 increases the maximum number of academic years students can receive tuition assistance under New York's program from four to six years. It directly affects undergraduate students enrolled in eligible two- or four-year colleges who rely on this state-funded aid. The key change extends eligibility periods, with specific provisions for students in remedial programs (counted as five-year programs) and those transferring due to college closures (allowing up to two additional semesters). This update aligns the program with longer degree completion timelines common in higher education.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state-funded tuition assistance program, requiring increased budget allocation for education access and student support.95% confidence ✓ EducationSupports EducationExtends tuition aid eligibility from 4 to 6 years, increasing access to higher education funding and reducing financial barriers for students.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 2199: Provides an exemption for tangible personal property and services sold by a cemetery

This bill exempts certain goods and services sold by cemeteries for exclusive use on their own grounds from state sales tax. It specifically covers tangible property (like headstones or markers) and services (such as plot maintenance) approved by the state cemetery board. The law clarifies that cemetery corporations - defined under state nonprofit and religious corporation laws - are not required to collect sales tax when selling these items or services for use within their cemetery property. This change aims to preserve cemetery funds for long-term maintenance and prevent abandonment, directly affecting cemetery operations and their tax obligations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts cemetery sales from tax, reducing state revenue and weakening tax base.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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failed · New York · Senate Jan 7, 2026

S 157: Prevents nonresident race horse owners from avoiding use tax in certain situations; repealer

Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals use tax exemption for nonresident horse owners, closing a tax avoidance loophole to increase state revenue, aligning with fiscal responsibility indicators.95% confidence | Rep's Stance Voted absent

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died · New York · Senate Jan 7, 2026

S 6872: Relates to the treatment of excess credits for the rehabilitation of historic barns

This bill modifies New York's tax credit for renovating historic barns, allowing taxpayers a 25% credit on eligible renovation costs for barns used for agriculture. It restricts the credit for barns previously used for residential purposes, those converted to residential use, or those with altered historic appearance. If the credit exceeds tax liability and income is under $60,000, the excess is refunded without interest; otherwise, it carries forward to future tax years. The policy directly affects New York property owners renovating qualifying agricultural barns.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% tax credit for agricultural barn renovations with refund for under $60k income, aligning with tax relief for lower income per support indicators.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 5422: Exempts from sales and use tax zero-emission school buses

S 5422 exempts zero-emission school buses and all necessary parts/equipment for their operation from New York's sales and use tax. This directly affects school districts and bus purchasers by removing a cost barrier when buying or maintaining electric or hydrogen-powered school buses. The bill adds a specific tax exemption to the tax law, applying to buses defined in education law §3638. It will take effect during the first sales tax period starting after 30 days from when the bill becomes law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts zero-emission school buses from sales tax, providing direct tax relief to public school districts purchasing these vehicles.95% confidence ✓ EducationSupports EducationExempts zero-emission school buses from sales tax, reducing costs for school districts' transportation infrastructure - a key educational access and infrastructure component.90% confidence ✓ TransportationSupports TransportationExempts zero-emission school buses from sales tax, removing cost barriers for electric/hydrogen buses and promoting sustainable transportation infrastructure.95% confidence | Rep's Stance Voted absent

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in committee · New York · Senate Jan 7, 2026

S 4232: Relates to funds allocated to the independent authorities budget office

Provides that funds recovered from public authorities for the provision of governmental services and allocated to the independent authorities budget office shall only be used for direct expenses of the authorities budget office and may not be used for fringe benefits and indirect costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesRestricts fund usage to direct expenses only, promoting fiscal responsibility in budget management per bill summary.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 3440: Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county

This bill provides a 10% property tax exemption on primary residences for volunteer firefighters and ambulance workers in Westchester County who meet specific criteria. To qualify, applicants must have served at least five years with an incorporated volunteer fire or ambulance service in the county, reside in the service area, and own their primary home used exclusively for residential purposes. Long-term volunteers with 20+ years of service and those permanently disabled due to duty-related injuries also qualify for the exemption for life or during disability, respectively. The exemption applies to local taxes (city, town, school district, etc.) but does not reduce existing benefits for current recipients.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 10% property tax exemption for volunteer firefighters/ambulance workers, offering direct tax relief to lower-income public safety volunteers per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 7907: Relates to the imposition of sales tax on the sale of race horses made through claiming races

This bill changes the sales tax rules for race horses sold in claiming races. It requires sellers to pay sales tax on the full purchase price each time a horse is sold, rather than just the amount exceeding previous purchase prices in the same year. Race tracks must keep detailed records of these sales for tax purposes. The law applies to all claiming race horse transactions within the state starting 90 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires full sales tax on claiming race horse sales, closing a tax loophole to increase revenue collection under fiscal management.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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