Budget & Taxes

in committee · New York · Assembly Jan 7, 2026

A 3774: Relates to taxation of state correctional facility properties for schools

This bill exempts state-owned land containing correctional facilities from property tax assessments for school funding purposes. It amends tax law to specifically exclude such lands (excluding state-built improvements) from taxable status, meaning these properties will no longer contribute to school tax rolls. The change applies to assessment rolls prepared on or after the effective date (January 1 following enactment). This directly affects state correctional facilities by removing their land value from local school tax calculations. The bill does not alter tax treatment of improvements on these properties or impact other types of state-owned land.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts state correctional land from school tax rolls, reducing school funding revenue. Defunds public education programs.90% confidence ✗ EducationOpposes EducationExempts correctional facility land from property tax, reducing potential school funding revenue as land no longer contributes to school tax rolls.95% confidence

Sub-Topics Property Tax School Funding Testing & Assessment

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in committee · New York · Senate May 27, 2025

S 4819: Relates to a privately owned vacant property temporary public benefit use exemption

This bill would allow property owners in cities with over 1 million residents to temporarily exempt vacant lots from real estate taxes if used for public benefit purposes like community gardens, urban farms, or pop-up parks. The exemption requires at least 20 weekly hours of use during November-March and 25 hours during April-October. Property owners cannot receive any profit from these public uses to qualify for the exemption. The tax break applies only while the property serves the public benefit, ending if usage stops or profit is involved.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for property owners using vacant lots for public benefit, directly reducing tax liability as a fiscal policy tool.95% confidence

Sub-Topics Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 2506: Establishes the addiction prevention and recovery act

Establishes the addiction prevention and recovery act; increases taxes on alcohol by fifty percent; allocates the increased revenue to a special fund to be used for the purposes of alcohol and substance abuse addiction prevention and recovery services and programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases alcohol taxes by 50% to fund addiction prevention/recovery services, directly allocating new revenue to public health programs per budget allocation.95% confidence

Sub-Topics Sales Tax State Budget

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in committee · New York · Assembly Jan 7, 2026

A 9067: Eliminates nonprofit tax exemptions for entities engaged in political activity

This bill eliminates tax-exempt status for nonprofits (like charities, foundations, and community groups) that engage in political campaign activities. It directly affects organizations currently qualifying for tax exemptions under state law if they participate in efforts such as contributing to candidates, publishing ads supporting or opposing candidates, or using resources to influence elections. The law prohibits tax exemptions for these political activities but allows exceptions for non-partisan voter education, non-partisan research, and certain neutral events like hosting all candidates equally. Nonprofits must avoid even indirect political involvement to maintain their tax-exempt status under this bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for nonprofits engaging in political activities, increasing state revenue by eliminating exemptions.95% confidence

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in committee · New York · Senate Jan 7, 2026

S 5649: Exempts student organizations from sales taxes on certain prepared foods sold

This bill exempts student organizations from paying sales tax on prepared foods sold during fundraising events, provided total revenue from those sales stays below $250. It applies to foods that are heated, served on-site, or ready-to-eat (prepared by the seller), excluding cafeteria or restaurant operations. The exemption specifically covers school-approved student groups engaged in non-academic activities, such as club fundraisers or events. The law takes effect immediately upon passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts student groups from sales tax on fundraising foods, providing tax relief per budget/tax indicators for lower-income activities.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 5644: Establishes a MWBE or SDVOBE subcontractor tax credit

This bill creates a 35% tax credit for contractors who pay certified minority/women-owned (MWBE) or service-disabled veteran-owned (SDVOBE) businesses for work on New York state contracts. It directly affects contractors working on state projects and certified MWBE/SDVOBE subcontractors operating within New York. The credit applies to payments made for professional services, trades, or supplier work under state contracts, and unused credit can carry over for up to three years. Contractors cannot switch subcontractors solely to claim this credit, and the credit cannot be used alongside other tax credits for the same subcontract.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a 35% tax credit for contractors using MWBE/SDVOBE subcontractors, directly using tax policy to incentivize business practices and promote fiscal inclusion within state contracting.92% confidence ✓ VeteransSupports VeteransBill creates 35% tax credit for SDVOBE contractors, directly supporting service-disabled veteran-owned businesses through state contract opportunities.95% confidence

Sub-Topics Tax Credits

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in committee · New York · Assembly Jun 4, 2025

A 4777: Relates to sales and compensating sales taxes in the county of Wayne

This bill extends a 1% additional sales tax in Wayne County, which is applied on top of the existing 3% state sales tax rate. The extension applies to all taxable goods and services within Wayne County from December 1, 2025, through November 30, 2027. The tax affects residents and businesses in Wayne County that purchase taxable items during this period. The bill amends existing tax law to continue this local tax authority without changing the rate or scope.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends 1% local sales tax to maintain Wayne County revenue, supporting budget stability without tax relief for residents.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 5033: Relates to the volunteer firefighters' and ambulance workers' credit; repealer

Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals restriction preventing volunteer firefighters/ambulance workers from receiving income tax credit, providing tax relief for lower-income emergency workers.95% confidence

Sub-Topics Income Tax Property Tax Tax Credits

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in committee · New York · Assembly Jan 7, 2026

A 4886: Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child

This bill (A 4886) creates a $2,000 refundable tax credit for New York taxpayers who experience the stillbirth of a child. It directly affects eligible parents who would have claimed the child as a dependent under federal tax law and have a stillbirth certificate issued under public health law. The credit is refundable (meaning it can result in a payment even if no tax is owed) and applies to taxable years beginning January 1, 2025. The bill requires a certificate of stillbirth from the public health law to qualify, but does not change dependency rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit ($2,000) for stillbirth-related expenses, offering direct tax relief to eligible parents, aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Tax Credits

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in committee · New York · Senate Jan 7, 2026

S 4118: Establishes a veteran tax deduction

This bill creates a $6,000 tax deduction for New York taxpayers who are veterans, effective for all taxable years beginning January 1, 2025. The deduction applies to individuals meeting the definition of "veteran" under existing veterans' services law. It directly affects qualifying veterans by reducing their taxable income for state income tax purposes. The provision amends the tax law to add this specific deduction category, with no additional eligibility requirements beyond the established veteran status definition.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $6,000 tax deduction for veterans, reducing taxable income and providing targeted tax relief under state tax law.95% confidence ✓ VeteransSupports VeteransCreates $6,000 tax deduction for veterans, directly expanding financial benefits and reducing state tax burden per veterans' services law definition.95% confidence

Sub-Topics Income Tax Veteran Benefits Veteran Education Veteran Employment

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