Budget & Taxes

in committee · New York · Senate Jan 7, 2026

S 7878: Relates to the imposition of sales tax on admission to places of amusement

Amends the imposition of sales tax to dramatic or musical arts performances, or live circus performances, or motion picture theaters, where such admission charge is not more than one thousand dollars.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes sales tax on entertainment venues, increasing state revenue through expanded tax base.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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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 No ✗ Opposes 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 No ✗ Opposes 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 No ✗ Opposes Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 7876: Relates to the itemized deduction for gambling losses

This New York bill (S 7876) eliminates the state tax deduction for gambling losses. It directly affects New York taxpayers who itemize deductions and claim gambling losses on their state returns. The law changes the tax code to set the state deduction for gambling losses at zero percent of the federal amount allowed under IRS rules. This means taxpayers can no longer deduct gambling losses from their New York state taxable income, effective for tax years beginning January 1, 2025. The change applies to all such taxpayers regardless of their gambling activity level.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates tax deduction for gambling losses, closing a tax loophole and increasing state revenue, aligning with fiscal responsibility and tax code strengthening.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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vetoed · New York · Senate Dec 5, 2025

S 700: Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts low-income taxpayers (under 250% poverty) from license suspension for tax delinquency, providing direct tax relief to vulnerable groups.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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signed · New York · Senate Dec 3, 2025

S 8012: Relates to the assessment of solar or wind energy systems

This bill changes how New York property taxes are calculated for solar and wind energy systems. It requires tax assessors to use a new discounted cash flow method that accounts for regional costs and includes specific expenses like community benefit payments, decommissioning costs, and subscriber management fees. Federal tax credits and renewable energy credits (like clean energy certificates) are no longer counted as income when valuing these systems. The law directly affects property owners with solar/wind systems, local assessors, and communities receiving benefit payments. It aims to create fairer tax assessments by reflecting actual system costs and revenue streams.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces property tax burden for solar/wind systems by excluding renewable credits from taxable value, providing tax relief. Directly alters tax assessment methodology for energy systems.90% confidence ✓ EnergySupports EnergyExcludes renewable energy credits from property tax valuation, reducing tax burden for solar/wind owners and promoting renewable energy adoption.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · New York · Assembly Nov 21, 2025

A 6918: Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the fund

Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new real estate transfer tax to fund community preservation, directly creating tax revenue for dedicated budget allocation under fiscal management.90% confidence ✓ HousingSupports HousingAuthorizes community preservation fund via real estate transfer tax, directly funding housing preservation efforts typical of affordable housing initiatives.92% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · New York · Assembly Nov 21, 2025

A 6097: Relates to community preservation funds for the town of Orangetown

Authorizes the town of Orangetown to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund; provides for the repeal of such provisions upon the expiration thereof.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates real estate transfer tax to fund community preservation, establishing dedicated revenue stream for municipal budgeting under fiscal management.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes