Exempts the conveyance of real property for open space, parks, or historic preservation purposes to any not-for-profit tax exempt corporation operated for conservation, environmental, parks or historic preservation purposes from the state real estate transfer tax and the additional tax on real estate transfers of residential real property where the consideration is one million dollars or more.
This bill exempts specific veterans service organizations from paying sales taxes on beer, wine, and soda sold by them. It directly affects veterans service organizations chartered by the U.S. Congress under 38 USC 5902. The law amends tax code section 1115 to create a new tax exemption for these beverage sales. The change takes effect June 1, 2025, and applies only to qualifying federally chartered veterans groups.
S 7798 makes technical adjustments to New York State's 2025-26 aid to localities budget, specifically reallocating $90 million from the General Fund to the "Underserved Communities and Civic Engagement Program." The bill directs funding to seven specific nonprofit organizations, including the Asian American Foundation, New York Urban League, and Catholic Charities Community Services, for services like housing assistance, workforce training, and healthcare in underserved areas. This is a procedural budget modification with no new policy changes, simply adjusting existing allocations. The bill became law on May 23, 2025, and applies immediately to the 2025-26 fiscal year.
Directs that any net revenue distributed to participating counties or cities by regional off-track betting corporations shall be used exclusively for real property tax relief.
This bill allows wine retailers licensed in other states to ship wine directly to New York residents for personal use. It permits up to 36 cases (9 liters each) per year per customer, with strict requirements: shipments must be for personal use only (not resale), recipients must be 21+ and show ID at delivery, and containers must display clear labeling. Retailers must obtain a New York license ($125 annual fee), collect and remit New York sales tax, maintain detailed records, and comply with age verification rules. The law treats direct deliveries as taxable sales within New York, subject to state tax and enforcement by the Liquor Authority.
Extends the mortgage recording tax for Chenango county; relates to the depositing of mortgage recording tax funds into the general fund of the county of Chenango.
Enacts the "empire innovation act"; provides that a participant in the excelsior jobs program shall be eligible to claim a credit equal to the portion of the full cost of the participant's research and development expenses incurred that relates to the participant's research and development expenditures in New York state during the taxable year; provided however, if the participant receives a federal research and development tax credit calculated on the full cost of the participant's research and development expenses that relates to the participant's research and development expenditures in New York state during the taxable year, then said participant shall only be eligible to claim a credit equal to fifty percent of the portion of the participant's federal research and development tax credit that relates to the participant's research and development expenditures in New York state during the taxable year.
Provides that the state shall pay to the city or county operating a facility, including whenever a person confined during proceedings pursuant to article ten of the mental hygiene law has been placed in any county jail or penitentiary, or a city prison operated by a city having a population of one million or more inhabitants, the actual per day per capita cost as certified to the state commissioner of corrections and community supervision by the appropriate local official for the care of such person as approved by the director of the budget.
Relates to human-relevant research funding for scientific testing on animals to promote human-relevant research alternatives to scientific animal testing and establishes the promoting ethical testing solutions fund.
Requires the state to reimburse municipalities for loss of real property tax revenue resulting from the establishment of community residential facilities for the disabled.
