Committee
New York Senate Budget and Revenue Committee
Links
| Bill | Bill Name | Progress | Referral Date |
|---|---|---|---|
| S00023 | Expands a certain tax credit for farmers to include the cost of construction of housing for farm workers. | In Committee | 01/08/2025 |
| S00093 | Provides that the tax on cigars and premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any cigars or premium cigars; makes related provisions. | In Committee | 01/08/2025 |
| S00099 | Relates to the creation of a public database of projects funded in the state budget. | In Committee | 01/08/2025 |
| S00157 | Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations. | In Committee | 01/08/2025 |
| S00165 | Establishes a billionaire mark-to-market tax taxing residents with one billion dollars or more in net assets. | In Committee | 01/08/2025 |
| S00170 | Provides employers with a tax credit in an amount not to exceed 20% of expenses incurred in providing day care services to the children and wards of its employees and in training persons employed by the taxpayer or a third party provider rendering such services; provides that to receive such credit the facility or program rendering day care services must be licensed. | In Committee | 01/08/2025 |
| S00171 | Establishes a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2026. | In Committee | 01/08/2025 |
| S00196 | Removes language requiring the state from moving public safety surcharge funds into the state general fund; increases from seventy-five million dollars to one million dollars available for grants or reimbursements to counties for the development, consolidation, or operation of public safety communications systems or networks designed to support statewide interoperable communications for first responders. | In Committee | 01/08/2025 |
| S00206 | Extends the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes until November 30th, 2027. | Signed/Enacted/Adopted | 01/08/2025 |
| S00231 | Enacts the graduate outreach assistance law to exempt from state income taxation the first two hundred fifty thousand dollars, with a fifty thousand dollar cap per year, earned by a four-year college graduate and the first one hundred fifty thousand dollars, with a twenty-five thousand dollar cap per year, earned by a two-year college graduate. | In Committee | 01/08/2025 |
| S00238 | Prohibits the New York state department of taxation and finance from charging a fee for applications for a certificate of registration pursuant to a re-registration program. | In Committee | 01/08/2025 |
| S00298 | Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought. | In Committee | 01/08/2025 |
| S00300 | Provides a $750 income tax credit for retired disabled police officers. | In Committee | 01/08/2025 |
| S00314 | Provides a personal income tax credit in the amount of any fishing and/or hunting fees paid by members of the United States armed forces in active service. | In Committee | 01/08/2025 |
| S00345 | Repeals provisions relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways of the state. | In Committee | 01/08/2025 |
| S00367 | Adjusts the calculation of the empire state child credit to provide for a one thousand dollar credit per qualifying child who is less than four years of age and a five hundred dollar credit per qualifying child who is four years of age or older for certain qualifying taxpayers. | In Committee | 01/08/2025 |
| S00393 | Computes sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon; requires prepayment. | In Committee | 01/08/2025 |
| S00405 | Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit. | Crossed Over | 01/08/2025 |
| S00468 | Relates to providing a tax credit for qualified expenses relating to healthy living; provides such credit shall equal, up to one thousand dollars, the amount paid by the taxpayer during the taxable year for qualified expenses relating to healthy living. | In Committee | 01/08/2025 |
| S00473 | Provides a tax credit for spay or neuter services. | In Committee | 01/08/2025 |
| S00485 | Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court. | In Committee | 01/08/2025 |
| S00543 | Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes. | In Committee | 01/08/2025 |
| S00587 | Establishes an income tax deduction for cash tips received which are considered wages or compensation. | In Committee | 01/08/2025 |
| S00636 | Creates a sales and use tax exemption for school buses and related items. | In Committee | 01/08/2025 |
| S00657 | Requires governor to perform a cost benefit analysis of tax expenditures. | In Committee | 01/08/2025 |
| S00691 | Relates to creating a local food and products sourcing tax credit. | In Committee | 01/08/2025 |
| S00695 | Relates to authorizing small business tax-deferred savings accounts for the purpose of improving facilities of such business and for procurement of machinery or equipment. | In Committee | 01/08/2025 |
| S00729 | Relates to providing a tax credit for densified biomass fuel expenditures; defines "qualified densified biomass fuel expenditures" and "densified biomass fuel". | In Committee | 01/08/2025 |
| S00730 | Exempts railroad rolling stock from sales and compensating use taxes; defines "railroad rolling stock" as a device, which is used exclusively upon stationary rails or tracks to transport goods, commodities, or equipment, including, but not limited to, flat cars, box cars, gondolas, hopper cars, or other freight railroad cars. | In Committee | 01/08/2025 |
| S00832 | Establishes a tax credit for the cost of veterinary services up to two thousand dollars per year. | In Committee | 01/08/2025 |
| S00833 | Relates to providing an exemption for drugs and medicines for companion and farm animals. | In Committee | 01/08/2025 |
| S00849 | 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. | In Committee | 01/08/2025 |
| S00850 | Establishes the "first-time homebuyer tax credit act"; provides that a qualified taxpayer shall be allowed a credit against the taxes imposed by this article for taxes levied on the taxpayer's primary residence by or on behalf of any county, city, town, village, or school district in which such property is located. | In Committee | 01/08/2025 |
| S00853 | Establishes the New York manufacturing adequate domestic equipment credit (NY MADE); defines medical equipment; makes related provisions. | In Committee | 01/08/2025 |
| S00858 | Extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county. | In Committee | 01/08/2025 |
| S00910 | Establishes a returning veterans tax credit for businesses that hire veterans and disabled veterans; provides that such tax credit is worth $3,000 per veteran hired or $4,000 for every disabled veteran hired and the total benefit shall not exceed $15,000 annually. | In Committee | 01/08/2025 |
| S00914 | Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax. | In Committee | 01/08/2025 |
| S00939 | Establishes a fund for the creation of affordable housing for veterans and seniors. | In Committee | 01/08/2025 |
| S00953 | Raises the tax rate on corporate income; increases the state conformity to federal taxation of corporate profit shifting; imposes an additional tax on individual business income in response to federal tax benefits for pass-through business income. | In Committee | 01/08/2025 |
| S00975 | Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment. | In Committee | 01/08/2025 |
| S00985 | Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax. | In Committee | 01/08/2025 |
| S01073 | Relates to providing a sales and compensating use tax exemption in certain areas of New York city. | In Committee | 01/08/2025 |
| S01092 | Establishes the Early Learning Child Care Act to impose a payroll tax on certain employers for the purposes of addressing child care affordability, accessibility, and quality for families with children under five years of age; establishes the early learning child care fund; establishes the early learning child care program to provide subsidies to covered children to attend early learning child care programs; establishes the New York state child care board. | In Committee | 01/08/2025 |
| S01093 | Prohibits federal corporate bailout recipients who engage in stock buybacks from receiving New York state tax credits within three years of engaging in such buybacks. | In Committee | 01/08/2025 |
| S01115 | Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent. | In Committee | 01/08/2025 |
| S01123 | Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility. | In Committee | 01/08/2025 |
| S01135 | Repeals the estate tax. | In Committee | 01/08/2025 |
| S01140 | Establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more. | Crossed Over | 01/08/2025 |
| S01145 | Increases the contribution that a resident taxpayer may make to family tuition accounts during a taxable year. | In Committee | 01/08/2025 |
| S01147 | Creates an enhanced real property tax circuit breaker credit. | In Committee | 01/08/2025 |
| S01262 | Establishes a five hundred dollar credit against income tax for nurses employed on a full-time basis for not less than six months and nurses teaching at institutions of higher education on and after January 1, 2026. | In Committee | 01/08/2025 |
| S01297 | Allows taxpayers to register to vote upon paying their taxes or changing their address. | In Committee | 01/09/2025 |
| S01301 | Establishes a first permanent payroll employee tax credit which allows a business to receive a tax credit for the three years following the employment of such business' first permanent payroll employee where such credit equals a portion of the amount it costs to employ such permanent payroll employee. | In Committee | 01/09/2025 |
| S01307 | Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year. | In Committee | 01/09/2025 |
| S01315 | Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence. | In Committee | 01/09/2025 |
| S01385 | Increases solar energy tax credits; implements a solar STAR credit; amends provisions relating to the role of municipalities in siting of major renewable energy facilities. | In Committee | 01/09/2025 |
| S01439 | Imposes an additional tax on income attributable to long-term capital gain. | In Committee | 01/09/2025 |
| S01442 | Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred fifty dollars. | In Committee | 01/09/2025 |
| S01479 | Establishes a home heating tax credit for qualified taxpayers with an income of $125,000 or less for single filers, or with a combined income of $250,000 or less for joint filers. | In Committee | 01/10/2025 |
| S01486 | Enacts the "omnibus emergency services volunteer incentive act" to provide benefits to volunteer firefighters and ambulance workers; increases the personal income tax deduction after four or more years of service; exempts motor vehicles used in the performance of such volunteers' duties from registration fees, use taxes and special fees for volunteer license plates; authorizes the provision of municipal health insurance coverage to such volunteers; establishes a volunteer recruitment service loa | In Committee | 01/10/2025 |
| S01487 | Relates to business income base and certain small business taxpayers. | In Committee | 01/10/2025 |
| S01527 | Establishes sales tax exemptions for commercial energy storage systems equipment. | In Committee | 01/10/2025 |
| S01528 | Establishes a tax on carbon-based fuels. | In Committee | 01/10/2025 |
| S01556 | Indexes personal income taxes to the cost of living adjustment beginning in 2026. | In Committee | 01/10/2025 |
| S01622 | Imposes a progressive income tax structure for high income taxpayers. | In Committee | 01/13/2025 |
| S01628 | Relates to exempting cranes from the petroleum business tax. | In Committee | 01/13/2025 |
| S01630 | Extends eligibility for the agricultural property tax credit to farmers having a leasehold interest of not fewer than five continuous years in qualified agricultural property. | In Committee | 01/13/2025 |
| S01674 | Creates a tax credit for employers who help reduce higher education loans of their employees | In Committee | 01/13/2025 |
| S01681 | Relates to imposing a tax of one-half of one percent on all corporate stock buybacks of issued shares. | In Committee | 01/13/2025 |
| S01821 | Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000. | In Committee | 01/14/2025 |
| S01825 | Relates to using a portion of the public safety communications surcharge to support volunteer fire department initiatives; establishes the New York state volunteer fire department auxiliary fund. | In Committee | 01/14/2025 |
| S01826 | Relates to creating a tax credit for taxpayers who purchase and install a water filtration or purification system in their residence or business. | In Committee | 01/14/2025 |
| S01853 | Provides a tax deduction for fertility preservation services in an amount up to $1,000. | In Committee | 01/14/2025 |
| S01864 | Exempts any purchase made by a civic association used or intended to be used in such civic association's course of business from sales and compensating use tax. | In Committee | 01/14/2025 |
| S01939 | Exempts from compensating use taxes purchases made outside the state and brought into the state to the extent that the value of the purchase does not exceed $2,500. | In Committee | 01/14/2025 |
| S01981 | Increases the state excise tax on cigarettes. | In Committee | 01/14/2025 |
| S02023 | Creates the middle class circuit breaker tax credit allowing a credit against personal income tax, equal to seventy percent of the amount by which the taxpayer's net real property tax or the taxpayer's real property tax equivalent exceeds the taxpayer's maximum real property tax; establishes a tax reform study commission. | In Committee | 01/15/2025 |
| S02082 | Provides for a working families tax credit; directs quarterly prepayment of the credit; provides for a sliding reduction in the credit for incomes which exceed a certain threshold. | In Committee | 01/15/2025 |
| S02093 | Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel. | In Committee | 01/15/2025 |
| S02124 | Authorizes the pass-through or transfer of the credits for rehabilitation of historic properties; authorizes the allocation of the credit in a separate manner from any federal certified historic tax credit. | Crossed Over | 01/15/2025 |
| S02133 | Provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar"; provides for the repeal of such provisions upon expiration thereof. | In Committee | 01/15/2025 |
| S02174 | Provides that the use tax on heating fuels shall be suspended during winter months for certain low income senior citizens. | In Committee | 01/15/2025 |
| S02175 | Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes. | In Committee | 01/15/2025 |
| S02190 | Eliminates provisions of law that require the payment and subsequent refund of the ten cent diesel excise tax and sales tax on diesel motor fuel when sold to operators of commercial fishing vessels for use in the operation of such vessels. | In Committee | 01/15/2025 |
| S02199 | Provides an exemption for tangible personal property and services sold by a cemetery. | In Committee | 01/15/2025 |
| S02213 | Amends the threshold of resident individuals required to file New York state income tax returns. | In Committee | 01/16/2025 |
| S02238 | Amends the school tax reduction credit for residents of cities with a population over one million; implements a child tax credit in such cities. | In Committee | 01/16/2025 |
| S02246 | Exempts from the tax on retail sales the portion of a receipt from the purchase of a motor vehicle which is reduced due to a customer rebate or customer discount provided by a manufacturer to the purchaser, that is applied against the amount due under the sales agreement. | In Committee | 01/16/2025 |
| S02275 | Enacts the online revenues and expenditures transparency act to provide for the development of a single, searchable budget database website accessible to the public, at no cost. | Crossed Over | 01/16/2025 |
| S02279 | Excludes food sold to a student purchasing a meal using an approved donation program of funds or food points from sales tax. | Crossed Over | 01/16/2025 |
| S02287 | Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child. | In Committee | 01/16/2025 |
| S02330 | Imposes an excise tax on sugary drinks; establishes a community health equity fund to utilize the revenues generated by such tax. | In Committee | 01/16/2025 |
| S02346 | Enacts the "gas tax holiday act"; provides that from the first of the month after the effective date of the section until December 31, 2025 the taxes imposed on retail sales of fuel gas, motor fuel and diesel motor fuel shall be exempt from certain taxes. | In Committee | 01/16/2025 |
| S02347 | Creates a small business renewable tax credit; provides the term "business related renewable energy usage" shall refer to renewable power usage used to further the economic activity of the taxpayer at the primary business location that is clearly delimited from any shared renewable energy power usage cost. | In Committee | 01/16/2025 |
| S02348 | Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; defines relevant terms; authorizes municipalities to adopt the exemption. | In Committee | 01/16/2025 |
| S02374 | Provides for funding for the consolidated local street and highway improvement program from a percentage of online sales taxes. | In Committee | 01/16/2025 |
| S02390 | Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars. | In Committee | 01/17/2025 |
| S02402 | Provides for a tax credit for certain persons relocating to the state to provide or receive reproductive care or gender-affirming care. | In Committee | 01/17/2025 |
| S02473 | Establishes the fresh air jobs tax credit for businesses participating in the development or production of clean wind energy buildout programs in this state. | In Committee | 01/21/2025 |
| S02502 | Provides for the deduction of student loan interest from federal adjusted gross income. | In Committee | 01/21/2025 |
| S02506 | 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. | In Committee | 01/21/2025 |
| S02557 | Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption. | In Committee | 01/21/2025 |
| S02583 | Relates to providing ten million dollars annually to be used for the provision of grants related to the expansion and support of crisis intervention services and diversion programs. | In Committee | 01/21/2025 |
| S02584 | Provides that excess investment tax credit amounts may be refundable to operators of a farm operation. | In Committee | 01/21/2025 |
| S02626 | Increases the amount of residential solar tax credits. | In Committee | 01/21/2025 |
| S02654 | Creates a tax credit for small businesses that sell a certain percentage of products produced in New York state; provides such small businesses include independently or privately-owned cafes, restaurants, eateries, bars, pubs, breweries, distilleries, orchards, food trucks, retail stores, farm stands, hotels, or motels. | In Committee | 01/22/2025 |
| S02720 | Creates a $1,500 wage tax credit for employers who employ New York national guard members, reservists, volunteer firefighters and EMS personnel. | In Committee | 01/22/2025 |
| S03033 | Provides a tax deduction for small business employers of 25% of the wages, salary or compensation paid to up to ten employees who earn up to 110% of the minimum wage. | In Committee | 01/23/2025 |
| S03055 | Exempts innovative and alternative septic systems that provide for enhanced treatment technologies from sales and use taxes. | In Committee | 01/23/2025 |
| S03135 | Repeals the excise tax on medical cannabis and the medical cannabis trust fund. | In Committee | 01/23/2025 |
| S03140 | Establishes a historic wood window rehabilitation and energy retrofit tax credit of up to 25% of the expenditures paid or incurred within the five years preceding the year in which the tax credit is applied. | In Committee | 01/23/2025 |
| S03141 | Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes. | In Committee | 01/23/2025 |
| S03168 | Establishes a tax credit for certain volunteers at 501(c)(3) organizations or organizations affiliated with NY Cares or NY Service who provide at least twenty-five hours of service during the year. | In Committee | 01/24/2025 |
| S03169 | Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly. | In Committee | 01/24/2025 |
| S03182 | Establishes a credit for the purchase and installation of a security alarm system equal to two hundred fifty dollars. | In Committee | 01/24/2025 |
| S03228 | Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods. | In Committee | 01/24/2025 |
| S03252 | Establishes a residential fuel oil storage tank credit; directs the office of temporary and disability assistance to establish a program to assist eligible households in the replacement of residential fuel oil storage tanks. | In Committee | 01/24/2025 |
| S03297 | Creates the rescued animals spay and neuter fund; authorizes the department of taxation and finance to place a check-off box on income tax returns for taxpayers to contribute money to the fund. | In Committee | 01/24/2025 |
| S03303 | Provides a real property tax relief credit and an enhanced real property tax circuit breaker credit for certain taxpayers who meet income requirements and other eligibility. | In Committee | 01/24/2025 |
| S03305 | Relates to the homeowner tax rebate credit by extending the provisions to apply for tax year two thousand twenty-five and every tax year thereafter. | In Committee | 01/24/2025 |
| S03330 | Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined busi | In Committee | 01/24/2025 |
| S03340 | Relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income. | Crossed Over | 01/27/2025 |
| S03353 | Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment. | In Committee | 01/27/2025 |
| S03372 | Relates to providing for taxpayer gifts for uterine fibroids education; establishes the uterine fibroids education fund. | In Committee | 01/27/2025 |
| S03386 | Prohibits certain itemized deductions for charitable contributions for New York residents. | In Committee | 01/27/2025 |
| S03399 | Provides that the sale of a rental vehicle to a rental business for use in such business is subject to taxes and shall not be considered a sale for resale. | In Committee | 01/27/2025 |
| S03411 | Provides a tax credit for the installation of fire sprinkler systems for residential properties. | In Committee | 01/27/2025 |
| S03420 | Provides a tax credit in the amount of certain fees charged in connection with loans under the federal home loan guarantee program to national guard and reserve veterans. | In Committee | 01/27/2025 |
| S03428 | Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day. | In Committee | 01/27/2025 |
| S03470 | Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; and photoelectric/carbon monoxide detectors. | In Committee | 01/27/2025 |
| S03506 | Provides for a personal income tax deduction, once every three years up to six hundred dollars, for the testing of potable well water by a certified laboratory. | In Committee | 01/28/2025 |
| S03527 | Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties. | In Committee | 01/28/2025 |
| S03528 | Establishes the New York state local emergency services account; provides reimbursement for expenses incurred related to procurement of any equipment including radio and communication items, apparatus, vehicles including snowmobiles, all terrain vehicles, and boats, goods or services related to the renovation of any buildings, and personal protective equipment. | In Committee | 01/28/2025 |
| S03534 | Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances. | In Committee | 01/28/2025 |
| S03606 | Relates to tax on sales of motor fuel and petroleum products and makes conforming changes; repeals provisions relating to manufacturing gallonage for purposes of the imposition of certain taxes; repeals provisions relating to reimbursement; repeals provisions relating to a utility credit or reimbursement; repeals provisions relating to an aviation fuel business which services four or more cities; repeals provisions relating to services rendered with respect to certain property; repeals provision | In Committee | 02/06/2025 |
| S03614 | Exempts minority depository institutions from the corporate franchise tax for a period of ten years from the date of commencement of business. | In Committee | 01/29/2025 |
| S03648 | Provides for the installment payment for the earned income credit. | In Committee | 01/29/2025 |
| S03694 | Establishes the work opportunity tax credit for businesses with fifty employees or less for hiring a long term unemployed person; provides a credit shall be allowed of up to $2,400; provides the total amount of credit provided statewide shall not exceed fifteen million dollars. | In Committee | 01/29/2025 |
| S03702 | Requires a five percent tax on gross income upon every corporation which derives income from the data individuals of this state share with such corporations; establishes the New York data fund to distribute the earnings of the five percent to each taxpayer of the state. | In Committee | 01/29/2025 |
| S03856 | Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft. | In Committee | 01/30/2025 |
| S03874 | Relates to sales and compensating use taxes imposed with respect to vessels. | In Committee | 01/30/2025 |
| S03914 | Subtracts from federal adjusted gross income any overtime compensation earned by an individual; defines overtime compensation. | In Committee | 01/30/2025 |
| S03943 | Provides that the franchise tax on businesses with a business income base over five million dollars shall be nine percent of such income base. | In Committee | 01/30/2025 |
| S04008 | Authorizes the trading of existing but unused research and development credits and existing but unused net operating loss deductions to existing corporations and partnerships in return for private assistance; enacts the "Small New York Based High-Technology Business Investment Tax Credit Act". | In Committee | 01/31/2025 |
| S04018 | Allows taxpayers to subtract interest paid on an education loan and education debt from federal adjusted gross income. | In Committee | 01/31/2025 |
| S04026 | Creates a disabled person retrofit tax credit; provides a tax credit that is equal to thirty percent of the cost of expenditures, up to $5,000 for making qualified improvements. | In Committee | 01/31/2025 |
| S04032 | Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes. | In Committee | 01/31/2025 |
| S04057 | Extends the benefit window of the historic homeownership rehabilitation tax credit; requires additional reporting on the utilization of such credit. | In Committee | 01/31/2025 |
| S04065 | Establishes a sustainable aviation fuel tax credit and eligibility criteria for such tax credit. | In Committee | 04/28/2025 |
| S04103 | Provides an earned income tax credit to youth workers; increases the standard deduction for individuals eighteen to twenty-four years of age; provides for the deduction of student loan interest; provides for the expiration of such provisions. | In Committee | 01/31/2025 |
| S04118 | Establishes a veteran tax deduction. | In Committee | 02/03/2025 |
| S04139 | Relates to increasing the tax on alcohol; provides that one hundred percent of the taxes, interest, penalties and fees collected or received by the commissioner shall be allocated to the general fund. | In Committee | 02/03/2025 |
| S04166 | Relates to taxpayers affected by a federal government shutdown by granting an extension for those who are furloughed and expediting their tax refunds. | In Committee | 02/03/2025 |
| S04176 | Enacts the "Empire State Windfall Profits Tax Act", establishing an excise tax on the quarterly receipts of a company experiencing a profit windfall. | In Committee | 02/03/2025 |
| S04183 | Establishes a personal income tax credit for taxpayers who donate blood to a blood bank four or more times in a year; specifies such tax credit to be five hundred dollars. | In Committee | 02/03/2025 |
| S04196 | Enacts a highway use tax on fuel-efficient vehicles which get at least 30 miles per gallon; requires the installation of an on-board unit to record miles travelled; reimburses vehicle owners for gas tax through a credit against highway tax; deposits moneys into the dedicated highway and bridge trust fund. | In Committee | 02/03/2025 |
| S04202 | Provides for a personal income tax deduction for student loan payments not in excess of five thousand dollars. | In Committee | 02/03/2025 |
| S04223 | Provides for a tax credit for the adoption of household pets from animal shelters or humane societies. | In Committee | 02/03/2025 |
| S04226 | Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events. | In Committee | 02/03/2025 |
| S04248 | Provides a 50% tax credit for new income tax revenue generated by a new employee; provides credit may be taken up to 10 years; provides that the Department of Economic Development must monitor and certify the additional employment for any business which applies for the credit; provides any company taking the credit must maintain employment in the state for twice the number of years as the term of the tax credit; provides the Department of Economic Development shall annually report to the governo | In Committee | 02/03/2025 |
| S04267 | Establishes the historic preservation tax credit transfer program to provide flexibility and incentives for businesses which rehabilitate historic properties to further promote the development of affordable housing. | In Committee | 02/03/2025 |
| S04268 | Creates a jobs development incentive income tax credit available to employers who employ individuals previously receiving unemployment. | In Committee | 02/03/2025 |
| S04312 | Grants a combat veteran tax credit for entrepreneurs to provide a five hundred dollar tax credit to combat veteran entrepreneurs who create a business in New York state. | In Committee | 02/04/2025 |
| S04327 | Provides a tax credit for utility bill payments made in taxable years 2025 and 2026 based on the difference of the average monthly utility bill payment in the year in which the credit is claimed and the average monthly utility bill payment in the preceding three taxable years; establishes a moratorium on certain utility bill surcharges until April 1, 2026; provides for the repeal of such moratorium upon expiration thereof. | In Committee | 02/04/2025 |
| S04382 | Creates a tax credit for employment of persons on probation or parole. | In Committee | 02/04/2025 |
| S04383 | Provides a tax credit for qualified caregiving expenses. | In Committee | 02/04/2025 |
| S04425 | Provides for the advance payment of the earned income tax credit to qualifying employees. | In Committee | 02/04/2025 |
| S04427 | Relates to a business tax credit for purchase of data breach insurance. | In Committee | 02/04/2025 |
| S04437 | Amends high income personal income tax rates above $5,000,000. | In Committee | 02/05/2025 |
| S04481 | Creates an adoption tax credit in the amount of fifty percent of qualified adoption expenses, or ten thousand dollars, whichever is less. | In Committee | 02/05/2025 |
| S04487 | Relates to payment of a supplemental empire state child tax credit for the tax year 2024 and thereafter equal to $1000 per qualified newborn. | In Committee | 02/05/2025 |
| S04489 | Creates an excise tax on the collection of consumer data by commercial data collectors. | In Committee | 02/05/2025 |
| S04527 | Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers. | In Committee | 02/06/2025 |
| S04595 | Establishes an excise tax on alcoholic beverages to be imposed on persons who sell alcoholic beverages on the premises or off the premises at retail; directs revenue from such tax to be deposited into the New York state drug treatment and public education fund. | In Committee | 02/10/2025 |
| S04601 | Exempts basic school supplies from sales tax during the 15 day period prior to Labor day. | In Committee | 02/10/2025 |
| S04696 | Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars. | In Committee | 02/11/2025 |
| S04698 | Eliminates the $1500 cap on the maximum amount and the gross income requirement for the long-term care insurance credit. | In Committee | 02/11/2025 |
| S04712 | Exempts athletic club membership dues from a sales tax where such dues are spent on the improvement, maintenance or operation of the athletic club's activities occurring solely on the premises of a municipal parkland. | In Committee | 02/12/2025 |
| S04715 | Extends the period during which the empire state digital gaming tax credit may be claimed to 01/01/2032; amends the eligibility criteria for game development companies by changing the yearly timeframe structure, lowering the dollar threshold per production, and removing the in-state cost incurred threshold to accurately fit current digital gaming industry models; allows unused credits to be rolled over to the following tax year. | In Committee | 02/12/2025 |
| S04766 | Creates a tax deduction for certain capital gains. | In Committee | 02/12/2025 |
| S04778 | Establishes a tax on annual gross revenue derived from digital ads. | In Committee | 02/12/2025 |
| S04847 | Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies. | In Committee | 02/13/2025 |
| S04882 | Increases the amount of geothermal energy systems tax credits. | In Committee | 02/13/2025 |
| S04904 | Establishes a legal services veterans tax credit of up to $1,500 for any attorney who performs a minimum of fifty hours of pro bono legal services to a veteran or disabled veteran during a taxable year; provides that such services shall include, but not be limited to, veteran's benefits and appeals, military discharges and upgrades, public benefits, evictions and foreclosures, and consumer debt issues. | In Committee | 02/14/2025 |
| S04949 | Establishes the New York state volunteer fire protection emergency reimbursement account; provides reimbursement for expenses incurred related to procurement of personal protective equipment and other expenses. | In Committee | 02/14/2025 |
| S05030 | Provides a tax credit to certain landowners who allow snowmobile access on such land. | In Committee | 02/18/2025 |
| S05033 | 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. | In Committee | 02/18/2025 |
| S05098 | Provides a tax credit for certain durable medical equipment equal to fifty percent of the cost to purchase and install durable medical equipment in a residence. | In Committee | 02/18/2025 |
| S05104 | Exempts qualified military benefits from inclusion in a resident's adjusted gross income, including any allowance or in-kind benefit other than personal use of a vehicle, received by any former member of the uniformed services of the United States or any dependent of such member by reason of such member's status or service as a member of such uniformed services. | In Committee | 02/19/2025 |
| S05113 | Includes retirement plans in the exemption for pensions and annuities for certain persons; increases such exemption to one hundred thousand dollars as adjusted by the consumer price index annually. | In Committee | 02/19/2025 |
| S05154 | Imposes a special tax of three-tenths of one percent or one dollar, whichever is greater, on the receipts from the sale of art, antique furniture or antique jewelry at auction; establishes the art education fund to provide assistance for art education and art supplies at the kindergarten through twelfth grade levels at Title I public schools. | In Committee | 02/19/2025 |
| S05165 | Provides for advance payment of the earned income credit by employers, the commissioner of the department of taxation and finance and the commissioner of New York City's department of finance. | In Committee | 02/19/2025 |
| S05259 | Exempts veterans eighty-five years of age and older from the obligation to pay New York state income tax. | In Committee | 02/20/2025 |
| S05261 | Increases the child and dependent care tax credit to reflect increases in the cost of child and dependent care. | In Committee | 02/20/2025 |
| S05262 | Creates an in vitro fertilization treatment tax credit for up to three cycles of in vitro fertilization treatment for expenses related to treatment for infertility. | In Committee | 02/20/2025 |
| S05358 | Establishes a tax credit for the replacement or repair of sewer lateral pipes by homeowners who use the home as their principal residence and have an income of less than two hundred fifty thousand dollars. | In Committee | 02/20/2025 |
| S05366 | Provides a tax credit to corporations that purchase qualified green construction equipment equivalent to thirty percent of the total expenses incurred during the taxable year in purchasing such equipment. | In Committee | 02/21/2025 |
| S05368 | Establishes a tree removal and emerald ash elimination credit; provides that the aggregate amount of tax credits allowed in any calendar year statewide shall be ten million dollars. | In Committee | 02/21/2025 |
| S05375 | Establishes the retire strong tax credit for certain individuals age 65 or older; authorizes a tax credit amounting to half the qualifying real property taxes paid by such individual for the taxable year, up to $6,500. | In Committee | 02/21/2025 |
| S05422 | Exempts from sales and use tax zero-emission school buses and any and all parts and pieces of equipment used in their operation. | In Committee | 02/21/2025 |
| S05431 | Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties. | In Committee | 02/21/2025 |
| S05436 | Enacts the "grid resiliency act" relating to the operation of major electric generation facilities, peaker plants, and simple cycle and regenerative combustion turbines, and to tax credits for the purchase and installation of residential auxiliary electric generating equipment and for disruptions in electric or gas service. | In Committee | 02/21/2025 |
| S05451 | Allows an individual taxpayer to claim a credit against their income tax for excess premium paid during the applicable tax year for flood insurance providing coverage on the taxpayer's primary residence; authorizes the commissioner of taxation and finance to promulgate any necessary rules and regulations. | In Committee | 02/21/2025 |
| S05453 | Increases the sale price threshold for food and drink sold in vending machines to be exempt from certain taxation. | In Committee | 02/21/2025 |
| S05468 | Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October. | In Committee | 02/21/2025 |
| S05594 | Establishes a $1,500 tax credit for each eligible immigrant worker hired and retained for at least six months by a small business. | In Committee | 02/25/2025 |
| S05628 | Establishes an agrivoltaic production tax credit for farmers who manage a farm operation that is situated wholly or in part within one or more qualified agrivoltaic facilities. | In Committee | 02/26/2025 |
| S05633 | Provides motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities for hire to the general public from the tax on petroleum businesses and from sales and compensating use taxes. | In Committee | 02/26/2025 |
| S05641 | Provides for the revocation of licenses to sell cigarettes, tobacco products, alcohol and lottery tickets for the possession or sale of illicit cannabis in violation of the cannabis law. | In Committee | 02/26/2025 |
| S05644 | Establishes a tax credit for contractors who award a subcontract to MWBE or SDVOBE subcontractors in furtherance of a state contract. | In Committee | 02/26/2025 |
| S05647 | Establishes a small business tax credit for certain efforts taken to improve such small business's facility in an effort to reduce the spread of infectious diseases. | In Committee | 02/26/2025 |
| S05649 | Exempts student organizations from sales taxes on prepared foods where total revenues from sales are below two hundred fifty dollars. | In Committee | 02/26/2025 |
| S05716 | Requires certain joint tax returns pertaining to residential real estate cash purchases by limited liability companies to be accompanied by a document which identifies the source or sources of funds used for the purchase, including the type of funding used, the bank account information of any funds used in the purchase and the amount used by each source of funds. | In Committee | 02/28/2025 |
| S05808 | Establishes a tax credit for rent paid on the personal residence of certain taxpayers who lease the taxpayer's primary residence during the taxable year and who pay rent with respect to such residence in excess of thirty percent of such taxpayer's gross income for such taxable year whose income is less than fifty percent of the area median income. | In Committee | 03/03/2025 |
| S05813 | Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund. | In Committee | 03/03/2025 |
| S05829 | Makes technical changes relating to the rescindment of certificates of authority clarifying that a failure to file a report or return relates only to the person's obligation to pay taxes. | In Committee | 03/03/2025 |
| S05837 | Increases the volunteer firefighters' and ambulance workers' credit. | In Committee | 03/03/2025 |
| S05846 | Expands the solar energy system equipment tax credit to cover solar energy system equipment installed in a community solar array; defines "community solar array" to mean a location other than a person's principal residence where solar energy system equipment is owned and installed for use in such person's principal residence. | In Committee | 03/03/2025 |
| S05864 | Establishes a tax credit for rent paid on the personal residence of certain taxpayers who lease the taxpayer's primary residence during the taxable year and who pay rent with respect to such residence in excess of thirty percent of such taxpayer's gross income for such taxable year. | In Committee | 03/03/2025 |
| S05870 | Removes the state sales tax on wireless telephone services; provides for a local option of imposing such taxes. | In Committee | 03/03/2025 |
| S05918 | Relates to exempting the sale of motor vehicles which will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes. | In Committee | 03/04/2025 |
| S05959 | Creates deduction from franchise tax and personal income tax for costs of acquiring or improving child care facility operated for profit; creates deduction from corporation tax, franchise tax, personal income tax and tax on banks for costs of acquiring or improving a child care facility operated primarily for children of taxpayer's employees. | In Committee | 03/04/2025 |
| S05966 | Creates tax parity by imposing a six percent tax on all combative sport event ticket sales; taxes gross receipts from broadcasting rights and digital streaming over the internet of combative sport events. | In Committee | 03/04/2025 |
| S05992 | Creates a small business electric energy tax credit; specifies that the amount of credit shall be equal to the product of $0.02 per kilowatt hour; sets limit of no more than 19 full-time employees in New York state; determines that if the business is located at the primary residence of a sole proprietor, the business is not eligible for the tax credit. | In Committee | 03/04/2025 |
| S05993 | Creates a tax credit for employers who contribute to a college choice tuition savings account on behalf of an employee. | In Committee | 03/04/2025 |
| S06002 | Excludes certain training stipends for volunteer firefighters from state income tax. | In Committee | 03/04/2025 |
| S06019 | 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. | In Committee | 03/04/2025 |
| S06021 | Establishes the large projects historic rehabilitation tax credit and the "white elephant" housing historic rehabilitation projects tax credit program for qualified rehabilitation expenditures totaling fifty million dollars or more with respect to a certified historic structure that has been vacant, as determined by local code enforcement or other reasonable means, for at least ten of fifteen consecutive years preceding the date of the taxpayer's application for the rehabilitation credit. | In Committee | 03/04/2025 |
| S06059 | Relates to creating tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales. | In Committee | 03/05/2025 |
| S06092 | Establishes the New York state foreign dependent children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child. | In Committee | 03/05/2025 |
| S06099 | Relates to credits against tax for homeowners and businesses who invest in green infrastructure. | In Committee | 03/05/2025 |
| S06120 | Establishes a tax credit of up to $5,000 for the purchase of personal protective equipment (PPE) by employers who employ less than 500 people. | In Committee | 03/05/2025 |
| S06233 | Provides that for taxable years beginning on and after January first, two thousand twenty-five, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, vi | Crossed Over | 03/07/2025 |
| S06342 | Establishes the renters' and small homeowners' credit in a city with a population of one million or more. | In Committee | 03/11/2025 |
| S06359 | Enacts the "microbusiness resiliency and growth act"; defines "microbusiness" as a business employing five or fewer persons, is resident in this state, is independently owned and operated, is not dominant in its field, and does not conduct its business transactions primarily over the internet; further provides for a segregated sales tax system for such microbusinesses. | In Committee | 03/11/2025 |
| S06387 | Provides for tax credit for the adoption of pets from an animal shelter up to $250 per pet. | In Committee | 03/13/2025 |
| S06395 | Imposes an excise tax on the sale of ammunition to be deposited into the gun violence impact fund; establishes the gun violence impact fund; authorizes the director of the office of victim services to administer grants from the gun violence impact fund. | In Committee | 03/13/2025 |
| S06518 | Establishes the public housing fund to be used by the division of housing and community renewal to support existing public housing utilizing money from the real property transfer tax. | In Committee | 03/17/2025 |
| S06563 | Provides an exemption from sales and compensating use taxes for lifeguard services provided by a qualified lifeguard or aquatic supervisory staff. | In Committee | 03/17/2025 |
| S06635 | Imposes an additional two percent sales tax on retail sales of motor vehicles over $70,000, excluding commercial vehicles and electric vehicles, jewelry over $5,000 and articles of clothing, footwear, handbags, luggage, umbrellas, wallets or watches sold for over $1,000; provides that such tax shall be distributed equally to the credit of the state university of New York and the city university of New York. | In Committee | 03/19/2025 |
| S06649 | Exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district. | In Committee | 03/19/2025 |
| S06670 | Provides a half exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes and a full exemption on such sales where the vehicle was assembled in the United States utilizing union labor; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years. | In Committee | 03/19/2025 |
| S06699 | Extends the city of Olean's authority to impose a hotel and motel tax. | Signed/Enacted/Adopted | 03/20/2025 |
| S06742 | Eliminates the sales and compensating use taxes on telephone answering services. | In Committee | 03/21/2025 |
| S06778 | Increases the amounts of contributions that may be made tax free to family tuition accounts. | In Committee | 03/24/2025 |
| S06792 | 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. | In Committee | 03/24/2025 |
| S06808 | Relates to increasing the taxes imposed on distributors of beers and to directing revenue generated from such taxes be deposited to the credit of SUNY and CUNY; increases such taxes to thirty cents per gallon. | In Committee | 03/24/2025 |
| S06838 | Increases the applicable percentage of the child tax credit allowed in the empire state child tax credit from thirty-three percent to forty-five percent; prescribes how such payment or refund should be made based on amount. | In Committee | 03/25/2025 |
| S06839 | Increases the earned income tax credit for taxable years beginning in 2025. | In Committee | 03/25/2025 |
| S06872 | Relates to the treatment of excess credits for the rehabilitation of historic barns. | Crossed Over | 03/25/2025 |
| S06933 | Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program. | In Committee | 03/27/2025 |
| S06966 | Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child. | In Committee | 03/27/2025 |
| S06968 | Removes the tax exempt status of not-for-profit corporations for convictions of criminal facilitation of the organization or its officers, members or employees. | In Committee | 03/27/2025 |
| S06992 | Exempts baby bottles and bottle nipples from sales and compensating use tax. | In Committee | 03/27/2025 |
| S06993 | Exempts infant car seats from sales and compensating use tax. | In Committee | 03/27/2025 |
| S06994 | Exempts breast pumps and breast pump kits from sales and compensating use taxes; defines terms. | In Committee | 03/27/2025 |
| S07014 | Provides that any taxpayer who employees twenty or fewer employees, the first fifty thousand dollars is exempted from taxation. | In Committee | 03/28/2025 |
| S07020 | Exempts a portion of poll workers' income earned on an election day from state income tax; requires the board of elections, in conjunction with the department of taxation and finance, to conduct a public awareness campaign to inform poll workers of such tax exemption; requires the department of taxation and finance to issue guidelines on how poll worker income should be reported on tax returns. | In Committee | 03/28/2025 |
| S07073 | Provides an exemption for the sale of the first $35,000 for a battery, electric, or plug-in hybrid electric vehicle from state sales and compensating use taxes; authorizes local governments to elect such incentives; repeals the hybrid exemption after ten years. | In Committee | 04/01/2025 |
| S07089 | Exempts pet food from sales and compensating use taxes. | In Committee | 04/01/2025 |
| S07211 | Increases the maximum pension and annuity exclusion from federal adjusted gross income to $22,000. | In Committee | 04/04/2025 |
| S07262 | Creates a 30% retrofit tax credit for owners of commercial or mixed-use buildings containing medical offices that install automatic swinging door opening systems. | In Committee | 04/07/2025 |
| S07264 | Establishes catastrophe savings accounts as a tax-free account to allow homeowners to save money to cover qualified catastrophe expenses. | In Committee | 04/07/2025 |
| S07323 | Enacts the MEGA corporations act mandating worldwide combined reporting for large corporations that have more than one billion dollars in gross receipts. | In Committee | 04/10/2025 |
| S07592 | Provides for an angel investor income tax credit for investments in qualified businesses that exceed $25,000. | In Committee | 04/23/2025 |
| S07641 | Designates all taxes, interest and penalties collected by the opioid excise tax for the New York state drug treatment and public education fund. | In Committee | 04/24/2025 |
| S07644 | Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item. | In Committee | 04/24/2025 |
| S07648 | Enacts the "sustainable building materials act"; enacts into law components of legislation relating to reducing greenhouse gas emissions in construction; provides a sales tax exemption for certain low-carbon building materials (Part A); establishes a grant program for manufacturers of concrete for environmental product declarations (Part B). | In Committee | 04/25/2025 |
| S07701 | Establishes a clinical preceptorship personal income tax credit for certain health care professionals who provide preceptor instruction to students studying to be a health care professional. | In Committee | 04/30/2025 |
| S07875 | Requires that sales tax exempt precious metal bullion shall be purchased by a bank, a foreign government, the U.N. or the state, federal or local government. | In Committee | 05/13/2025 |
| S07876 | Provides that the New York itemized deduction for gambling losses shall be zero percent of the amount allowed under the internal revenue code. | In Committee | 05/13/2025 |
| S07877 | Restricts the carrying back of net operating losses to one year, and carrying forward to five years. | In Committee | 05/13/2025 |
| S07878 | Amends the imposition of sales tax to dramatic or musical arts performances, or live circus performances, or motion picture theaters, where such admission charge is not more than one thousand dollars. | In Committee | 05/13/2025 |
| S07884 | Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system. | In Committee | 05/13/2025 |
| S07906 | Amends the college tuition credit; eliminates the credit for taxpayers whose adjusted gross income is over $15,000,000; sets a sliding scale. | In Committee | 05/13/2025 |
| S07907 | Expands the imposition of sales tax on the sale of race horses made through claiming races to include the total sale price on each sale. | In Committee | 05/13/2025 |
| S08080 | Imposes a tax on selected nicotine products, including, but not limited to a nicotine pouch or products intended to be made into a nicotine pouch by the consumer; defines a nicotine pouch as a smokeless pre-portioned pouch containing nicotine but no tobacco, which the user puts and leaves between their lip and gum while the nicotine and taste is being released; makes related provisions and technical amendments. | In Committee | 05/15/2025 |
| S08113 | Establishes a tax credit for the purchase of new and used electric cars; provides that for a new electric vehicle, the tax credit shall be $7,500 and the tax credit for a used electric vehicle shall be $4,000. | In Committee | 05/15/2025 |