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).

This bill establishes a New York State program allowing small businesses (with 1-100 employees) to offer employees a payroll-deducted savings option for child and dependent care expenses. Employees can contribute pre-tax income through their employer’s payroll system, with contributions limited to IRS Section 125/129 guidelines. Businesses must set up a payroll arrangement for employees to enroll, choose contribution amounts (as a percentage or fixed dollar amount), and allow annual enrollment changes. The program is administered by the state comptroller and labor commissioner, aiming to provide a low-cost, portable savings tool for small business employees.

This bill limits how much the tax base proportion for any property class can change annually in Haverstraw, Rockland County, for 2026-2027. It caps annual increases at 1% above the previous year's adjusted proportion, but only if the town passes a local law approving this rule. If a change would exceed 1%, the town must adjust property class proportions to keep the total tax base at 100%. The bill directly affects Haverstraw property owners and the town's legislative body, which must formally adopt the rule before it applies.

Authorizes the New York state energy research and development authority to develop, implement, administer and operate a temporary middle income home energy assistance program; suspends certain taxes on home heating fuels; makes an appropriation therefor.

Grants an exemption for the purchase of energy efficient snow making equipment, ski lift equipment, snow grooming equipment, and the production of snow by a recreational ski facility from state sales and compensating use tax.

Establishes a tax credit for food service establishment donations to food pantries, in the amount of fifty percent of the marketed value of each of the taxpayer's qualified donations up to six dollars per qualified donation, beginning with the 2027 tax year.

This bill (A10000) is a state budget appropriation measure that allocates funding for general government operations. It directly affects state agencies and departments that rely on annual appropriations to cover their day-to-day functions. The bill authorizes specific funding levels for state operations but does not detail specific programs or agencies, as no full text is available. It is currently referred to the Ways and Means committee for further review.

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.

This bill creates the "New York State Good Guardianship Act," establishing a statewide initiative to expand access to not-for-profit guardianship services for New Yorkers over 18 who are legally determined to need a guardian due to incapacity under Mental Hygiene Law Article 81. It allocates state funding through a new dedicated fund to support qualified non-profit organizations that provide free or low-cost guardianship services - including financial management, healthcare coordination, and daily living assistance - replacing unscrupulous for-profit providers. The initiative will operate a public helpline for guidance, require data collection on service outcomes, and aim to reduce Medicaid costs by preventing avoidable hospitalizations and shelter stays. Participating organizations must be tax-exempt and experienced, with the program administered by a state-selected lead agency and subject to annual performance reporting.

This bill authorizes the city of Oswego to impose a 3% occupancy tax on hotel, motel, and "bed and breakfast" accommodations for overnight stays. It directly affects hotels, motels, and similar lodging businesses in Oswego, excluding government entities, qualifying non-profits, and permanent residents (staying 90+ consecutive days). The tax is collected by the city’s fiscal officer, with revenues deposited into Oswego’s general fund for municipal services like infrastructure. Local laws implementing the tax must specify a maximum two-year duration and include collection, payment, and refund procedures.