Budget & Taxes

in committee · New York · Assembly Jan 7, 2026

A 3385: Establishes a tax credit for grocery donations to food pantries

This bill creates a tax credit for businesses that donate surplus food to eligible food pantries. Grocery stores, restaurants, wholesalers, and food brokers can claim a 25% tax credit on the wholesale value of qualified donations (like fruits, vegetables, or dairy), up to $5,000 per year. To qualify, donations must be "apparently wholesome surplus food" (not expired or damaged), and businesses must obtain a receipt from the pantry detailing the donation. The credit applies to taxable years starting January 1, 2026, and requires donations to be accepted by 501(c)(3) food pantries operating within the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 25% tax credit for food donations, providing business tax relief and incentivizing charitable giving without direct state spending.95% confidence

Sub-Topics Tax Credits

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in committee · New York · Senate Jan 7, 2026

S 851: Establishes a housing infrastructure tax credit to provide a credit of up to ten percent of costs for infrastructure projects

Establishes a housing infrastructure tax credit to provide a credit of up to ten percent of costs for infrastructure projects related to the construction of new homes or multiple dwellings commenced and completed within a specific time period.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing liability for housing infrastructure, aligning with tax relief support indicator90% confidence ✓ HousingSupports HousingTax credit for infrastructure projects related to new home construction supports housing development and encourages new housing supply.90% confidence

Sub-Topics Tax Credits Tax Incentives Affordable Housing Historic Preservation Housing Finance

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in committee · New York · Senate Jan 7, 2026

S 6885: Relates to providing water utilities with access to water quality infrastructure improvement funding

This bill (S 6885) expands access to state funding for water quality infrastructure projects by clarifying eligibility for water utilities regulated by the Public Service Commission. It specifies that funding - capped at $5 million per entity annually - can only support infrastructure repair or compliance with water quality laws, and requires all water utility projects to serve a clear public purpose benefiting customers. The bill modifies existing laws to ensure funds are directed toward essential water system improvements while requiring tax relief from related exemptions to lower water rates. It directly affects water utilities seeking state financial assistance for critical infrastructure upgrades.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds ($5M cap) for water infrastructure compliance, ensuring public purpose and fiscal responsibility, aligning with funding essential services.90% confidence ✓ EnvironmentSupports EnvironmentBill provides funding for water quality infrastructure compliance with environmental laws, directly supporting pollution control and environmental protection.95% confidence

Sub-Topics Drinking Water Water Quality

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in committee · New York · Senate Feb 10, 2026

S 939: Establishes a fund for the creation of affordable housing

This bill creates a voluntary tax contribution option on New York state income tax returns to fund affordable housing specifically for veterans and seniors. Taxpayers can choose to donate any whole dollar amount without reducing their tax liability, with all contributions directed to the new "Affordable Housing for Veterans and Seniors Fund." The fund, managed by the tax commissioner, veterans' affairs director, and comptroller, must be used exclusively for affordable housing projects serving these groups, with annual reports detailing how funds were spent and distributed. The bill requires yearly spending reports to state officials and the public, ensuring transparency in fund utilization.

Topics ✓ Budget & TaxesSupports Budget & TaxesVoluntary tax contribution creates new fund for affordable housing, increasing public service funding through tax mechanisms without reducing liability.95% confidence ✓ HousingSupports HousingCreates dedicated fund for affordable housing targeting veterans/seniors, explicitly advancing housing access through voluntary tax contributions.95% confidence ✓ VeteransSupports VeteransBill creates dedicated fund for veteran housing via voluntary tax contributions, directly funding housing services for veterans as specified in summary.95% confidence

Sub-Topics Audits & Accountability Income Tax Affordable Housing Veteran Housing

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in committee · New York · Senate Jan 27, 2026

S 1131: Authorizes municipalities to develop and implement a plan for local land value taxation

Authorizes municipalities to develop and implement a plan for local land value taxation based on classes of land; allows real estate to be classified as land or land exclusive of buildings and buildings on land.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes pilot program for land value taxation, a tax policy reform promoting alternative revenue sources and fiscal responsibility.95% confidence ✓ HousingSupports HousingLand value taxation incentivizes housing development by reducing land costs for builders, potentially increasing affordable housing supply through pilot program implementation.85% confidence

Sub-Topics Sales Tax Tax Incentives Property Taxes

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in committee · New York · Senate Jan 7, 2026

S 7212: Authorizes cities having a population of one million or more to provide a rebate of a portion of the real property taxes on owner occupied residential real property

Authorizes cities having a population of one million or more to provide a rebate during a specified city fiscal year of a portion of the real property taxes on owner occupied 1, 2, 3, 4, 5 or 6 family residential real property, or residential real property held in the condominium or cooperative form of ownership.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes property tax rebates for residential homeowners, providing direct tax relief aligning with middle-income support under Budget & Taxes policies.95% confidence ✓ HousingSupports HousingBill provides property tax rebates for homeowners, reducing costs and promoting housing affordability for owner-occupants in large cities.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · New York · Senate Feb 3, 2026

S 4683: Allows the alteration or repeal of real property tax exemptions for certain private institutions of higher education

Allows the alteration or repeal of real property tax exemptions for certain private institutions of higher education by the passage of a private bill by the legislature and approval by the governor.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing tax exemptions for private institutions increases state revenue by closing a tax loophole, aligning with fiscal responsibility and budget management.95% confidence

Sub-Topics Property Tax

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in committee · New York · Assembly Jan 7, 2026

A 4299: Establishes a real property tax exemption for widowed spouses of firefighters killed in the line of duty

This bill creates a property tax exemption for the primary residences of widowed spouses whose firefighter spouses died while on duty. It requires local governments to adopt a specific ordinance after a public hearing to implement the exemption for eligible properties. The exemption covers all local taxes (city, town, county) on the primary home, with eligibility verified using documents specified by the state fire administrator and tax office.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax exemption for widowed firefighters' spouses, reducing their tax burden. This provides targeted tax relief to a vulnerable group, aligning with support indicators for tax relief.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 8211: Relates to authorizing a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies

Authorizes a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies for taxable years beginning on or after January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes tax credit for school personnel, providing tax relief and supporting public education funding through fiscal incentives.90% confidence ✓ EducationSupports EducationAuthorizes tax credit for school staff supplies, directly supporting educators with financial relief for educational expenses95% confidence

Sub-Topics Income Tax Tax Credits K-12 Education

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passed · New York · Senate May 29, 2026

S 5142: Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators

Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts election workers' income from federal tax calculations, providing tax relief for lower-income earners as per tax relief indicator.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts election worker income from federal tax and public assistance calculations, increasing disposable income and benefit access for specific labor roles.75% confidence

Sub-Topics Income Tax

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