Bill

Bill > A09696


NY A09696

NY A09696
Establishes the USDA construction tax credit for a percentage of the profit on any newly constructed home that is sold to someone qualifying with a USDA mortgage.


summary

Introduced
01/21/2026
In Committee
01/21/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to establishing the USDA construction tax credit

AI Summary

This bill establishes a new tax credit for builders of newly constructed homes, allowing them to claim up to fifteen percent of the profit made on a sale if the buyer finances the purchase with a USDA mortgage. A USDA mortgage refers to specific loan programs administered by the U.S. Department of Agriculture, detailed in Titles 7 CFR Parts 3550, 3555, or 3560 of the Code of Federal Regulations, which are designed to help individuals and families in rural areas achieve homeownership. This credit aims to incentivize the construction of new homes that are accessible to individuals who qualify for these USDA loan programs, thereby potentially boosting housing development and affordability for eligible buyers.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

referred to ways and means (on 01/21/2026)

bill text


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