Budget & Taxes

Enacts into law major components of legislation necessary to implement the state public protection and general government budget for the 2026-2027 state fiscal year; extends the recruitment incentive and retention program for certain active members of the New York army national guard, New York air national guard, and New York naval militia until 2031 (Part A); extends the suspension of the subsidy to the state emergency services revolving loan fund from the public safety communications surcharge until the end of the 2027--2028 state fiscal year (Part B); establishes crimes related to utilizing three-dimensional printers for manufacturing ghost guns and firearm components (Subpart A); provides for firearm prevention technology requirements for three-dimensional printers (Subpart B)(Part C); establishes the crimes of unlawful use of a drone; establishes "the New York state blue list" requiring that the state, its agencies, and any political subdivisions of the state only buy drones and drone mitigation technology from vendors listed on such registry (Part D); relates to the definition of insurance fraud (Part F); extends temporary orders of protection issued simultaneously with the issuance of a warrant until the defendant subsequently appears in court pursuant to such warrant or voluntarily or otherwise, unless the matter is dismissed (Part H); authorizes the liquor authority to change the duration of certain licenses (Subpart A); extends motion picture theater liquor licenses (Subpart B); prohibits wholesalers from assessing certain fees on retailers (Subpart C) (Part O); increases the frequency of education and training in ethics and lobbying; imposes fees for failure to complete training by the required timeframes (Part U); establishes dedicated workers' compensation fraud units within New York state district attorneys' office (Part W); specifies which providers are authorized to render certain medical care (Part X); increases certain purchasing and advertising thresholds to one hundred fifty thousand dollars (Part Y); relates to lobbyist registration fees (Part Z); requires the superintendent of state police to develop, maintain, and disseminate to all members of the division of state police a critical incident paid leave policy (Part AA); extends provisions related to the monetary threshold for certain restrictions on procurement contracts until 2028 (Part BB); extends the effectiveness of certain provisions relating to purchasing of services and commodities by the state (Part CC); repeals provisions that authorize proceedings to revert to the original court of record when a defendant fails to comply with or complete the mental health court program (Part GG); extends certain provisions constituting the New York State community commission on reparations remedies; relates to extending the time the New York State community commission on reparations remedies has to submit a written report of its findings and recommendations to the legislature and the governor; relates to the status of members of the commission (Part HH); requires prior approval for rate increases for certain policies covering losses or liabilities arising out of the ownership of a motor vehicle (Part II); prohibits the use of employment, education, homeownership, and zip code for determining private passenger motor vehicle insurance rates (Part JJ); extends provisions related to the operation and administration of the legislature (Part KK); enacts the "Local Cops, Local Crimes Act" (Subpart A); enacts the "New York state Bivens act" (Subpart B); restricts action state and municipal employees can take regarding immigration enforcement (Subpart C); prohibits children from being denied access to a free public education due to citizenship or immigration status and other prohibited practices (Subpart D); enacts the "sensitive location protection act" (Subpart E); prohibits law enforcement officers from wearing any mask or personal disguise while interacting with the public in the performance of their duties (Subpart F); creates a new immigrant trust office within the department of law (Subpart G); establishes certain procedures for child care programs for certain children who cannot be picked up as scheduled (Subpart H) (Part LL); extends the term and authority of the independent monitor for the Orange county industrial development agency; requires such monitor also monitor the Orange county funding corporation; modifies the applicability of certain tax exemptions based on population; extends provisions of law related to the independent monitor for the Orange county industrial development agency (Part MM); provides a period of probable usefulness of five years for certain police emergency response vehicles (Part NN); provides for appointments to a city charter revision commission by an incoming mayor (Part OO).

Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

Prohibits state reimbursement of campaign and political committees, or legal defense funds, for payments made on behalf of the criminal or civil defense of a state employee.

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

Authorizes the South Country central school district, in the county of Suffolk, to issue serial bonds for the purpose of liquidating deficits in its general fund; requires that the district prepare quarterly budget reports, quarterly trial balances; provides for advance aid to such school district (Part A); extends provisions of law relating to directing the state inspector general to appoint an independent monitor for the Orange county industrial development agency for one year (Part B).

Establishes the manufactured home community preservation act to provide financial and technical assistance, within funds available to counties, municipalities, rural preservation companies, and other non-profit housing organizations for their housing preservation efforts; provides that funds in the mortgage insurance fund can be used to provide financial support to local governments and eligible non-profit housing organizations.

This Senate resolution formally adopts the New York State Senate's proposed budget amendments for the 2026-2027 fiscal year in response to the Governor's executive budget submission. The bill incorporates specific legislative bills that modify funding levels for various state agencies, including increases for aging services, local aid, and agriculture, while reducing capital project funding to zero. It establishes the Senate's official budget position to facilitate the conference committee process where the Senate and Assembly will reconcile differences before final passage. The resolution also includes a requirement for the Office for the Aging to publish an annual report on budget spending for the senior population.

S 1527 creates a sales tax exemption for commercial energy storage systems equipment and their installation costs. This directly affects businesses installing such systems on non-residential properties to store electricity for later use in heating, cooling, hot water, or power. The bill amends tax law to exempt these systems from state sales tax, covering both the equipment and installation services. Local governments must explicitly adopt this exemption in their tax ordinances to apply it.

Establishes the previously owned zero-emission vehicles rebate program to provide an incentive of an amount up to $2,000 for individuals who purchase used or previously owned zero-emission vehicles.

Removes language requiring the state from moving public safety surcharge funds into the state general fund; increases from seventy-five million dollars to one million dollars available for grants or reimbursements to counties for the development, consolidation, or operation of public safety communications systems or networks designed to support statewide interoperable communications for first responders.