| NY | S00171 | Intro
Prefile | Establishes a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2026.
[Detail][Text][Discuss] | 2025-01-08
To Senate Budget and Revenue Committee |
| NY | S00093 | Intro
Prefile | 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 rel...
[Detail][Text][Discuss] | 2025-01-08
To Senate Budget and Revenue Committee |
| NY | S00099 | Intro
Prefile | Relates to the creation of a public database of projects funded in the state budget.
[Detail][Text][Discuss] | 2025-01-08
To Senate Budget and Revenue Committee |
| NY | S00170 | Intro
Prefile | 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 su...
[Detail][Text][Discuss] | 2025-01-08
To Senate Budget and Revenue Committee |
| NY | S00165 | Intro
Prefile | Establishes a billionaire mark-to-market tax taxing residents with one billion dollars or more in net assets.
[Detail][Text][Discuss] | 2025-01-08
To Senate Budget and Revenue Committee |
| NY | S00157 | Intro
Prefile | Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.
[Detail][Text][Discuss] | 2025-01-08
To Senate Budget and Revenue Committee |
| NY | S00023 | Intro
Prefile | Expands a certain tax credit for farmers to include the cost of construction of housing for farm workers.
[Detail][Text][Discuss] | 2025-01-08
To Senate Budget and Revenue Committee |
| NY | S09705 | Intro
25% | Establishes a tax credit for contractors who award a subcontract to MWBE or SDVOBE subcontractors in furtherance of a state contract.
[Detail][Text][Discuss] | 2024-05-22
To Senate Budget and Revenue Committee |
| NY | S09524 | Intro
25% | Prohibits certain itemized deductions for charitable contributions for New York residents.
[Detail][Text][Discuss] | 2024-05-16
To Senate Budget and Revenue Committee |
| NY | S09404 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-05-15
To Senate Budget and Revenue Committee |
| NY | S09459 | Intro
25% | 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 su...
[Detail][Text][Discuss] | 2024-05-15
To Senate Budget and Revenue Committee |
| NY | S09440 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-05-15
To Senate Budget and Revenue Committee |
| NY | S09374 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-05-14
To Senate Budget and Revenue Committee |
| NY | S09375 | Intro
25% | Enacts a highway use tax on fuel-efficient vehicles which get at least 35 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 ...
[Detail][Text][Discuss] | 2024-05-14
To Senate Budget and Revenue Committee |
| NY | S09333 | Intro
25% | Exempts minority depository institutions from the corporate franchise tax for a period of ten years from the date of commencement of business.
[Detail][Text][Discuss] | 2024-05-13
To Senate Budget and Revenue Committee |
| NY | S09288 | Intro
25% | Establishes an excise tax at a rate of 5 percent on alcoholic beverages sold for off-premises consumption.
[Detail][Text][Discuss] | 2024-05-09
To Senate Budget and Revenue Committee |
| NY | S04257 | Intro
25% | Exempts student organizations from sales taxes on prepared foods where total revenues from sales are below two hundred fifty dollars.
[Detail][Text][Discuss] | 2024-05-08
To Senate Budget and Revenue Committee |
| NY | S04056 | Intro
25% | 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 fi...
[Detail][Text][Discuss] | 2024-04-30
To Senate Budget and Revenue Committee |
| NY | S09066 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-04-16
To Senate Budget and Revenue Committee |
| NY | S00625 | Intro
25% | Provides a one-year payroll tax credit for compensation of journalists; sets a maximum amount of the credit for journalist employers and a maximum amount of the credit statewide; provides for the repeal of such provisions upon the expiration thereof.
[Detail][Text][Discuss] | 2024-04-11
To Senate Budget and Revenue Committee |
| NY | S08963 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-04-03
To Senate Budget and Revenue Committee |
| NY | S08946 | Intro
25% | Provides a tax deduction for fertility preservation services in an amount up to $1,000.
[Detail][Text][Discuss] | 2024-04-02
To Senate Budget and Revenue Committee |
| NY | S08901 | Intro
25% | Establishes a tax deduction for a taxpayer who is a beneficiary of a deferred compensation plan and who elects to make a distribution of such deferred compensation in order to pay for qualified health insurance premiums, in an amount equal to six tho...
[Detail][Text][Discuss] | 2024-03-26
To Senate Budget and Revenue Committee |
| NY | S08853 | Intro
25% | Establishes the New York manufacturing adequate domestic equipment credit (NY MADE); defines medical equipment; makes related provisions.
[Detail][Text][Discuss] | 2024-03-21
To Senate Budget and Revenue Committee |
| NY | S08847 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-03-20
To Senate Budget and Revenue Committee |
| NY | S08826 | Intro
25% | 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, to...
[Detail][Text][Discuss] | 2024-03-19
To Senate Budget and Revenue Committee |
| NY | S06630 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-03-18
To Senate Budget and Revenue Committee |
| NY | S08804 | Intro
25% | Expands a certain tax credit for farmers to include the cost of construction of housing for farm workers.
[Detail][Text][Discuss] | 2024-03-13
To Senate Budget and Revenue Committee |
| NY | S05949 | Intro
25% | Provides a tax credit to certain volunteer firefighters and volunteer ambulance workers under certain circumstances.
[Detail][Text][Discuss] | 2024-03-06
To Senate Budget and Revenue Committee |
| NY | S08685 | Intro
25% | 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 gr...
[Detail][Text][Discuss] | 2024-02-29
To Senate Budget and Revenue Committee |
| NY | S00598 | Intro
25% | Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.
[Detail][Text][Discuss] | 2024-02-15
To Senate Budget and Revenue Committee |
| NY | S08559 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-02-13
To Senate Budget and Revenue Committee |
| NY | S08507 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-02-06
To Senate Budget and Revenue Committee |
| NY | S08476 | Intro
25% | Establishes the fresh air jobs tax credit for businesses participating in the development or production of clean wind energy buildout programs in this state.
[Detail][Text][Discuss] | 2024-02-02
To Senate Budget and Revenue Committee |
| NY | S08355 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-01-22
To Senate Budget and Revenue Committee |
| NY | S08349 | Intro
25% | Exempts from the payment of sales tax the purchase of oral hygiene products.
[Detail][Text][Discuss] | 2024-01-19
To Senate Budget and Revenue Committee |
| NY | S08205 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-01-12
To Senate Budget and Revenue Committee |
| NY | S08191 | Intro
25% | Provides for tax credit for the adoption of pets from an animal shelter up to $250 per pet.
[Detail][Text][Discuss] | 2024-01-11
To Senate Budget and Revenue Committee |
| NY | S08108 | Intro
25% | Establishes a veteran tax deduction.
[Detail][Text][Discuss] | 2024-01-08
To Senate Budget and Revenue Committee |
| NY | S08112 | Intro
25% | 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 fundin...
[Detail][Text][Discuss] | 2024-01-08
To Senate Budget and Revenue Committee |
| NY | S07949 | Intro
25% | Relates to creating tax parity by imposing an eight and one-half percent tax on all combative sport event ticket sales.
[Detail][Text][Discuss] | 2024-01-04
To Senate Budget and Revenue Committee |
| NY | S07953 | Intro
25% | Enacts the "New York Oil Windfall Profits Tax Act"; establishes an excise tax on barrels of taxable crude oil at a rate of fifty percent times the excess of the average price of crude oil in the taxable year and the average price of crude oil between...
[Detail][Text][Discuss] | 2024-01-04
To Senate Budget and Revenue Committee |
| NY | S06851 | Intro
25% | Establishes a five thousand dollar to twenty-five thousand dollar tax credit for the hiring and retaining of unemployed veterans for a minimum thirty-five hours per week, minimum one year employment period.
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
| NY | S04873 | Intro
25% | Increases the child and dependent care tax credit.
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
| NY | S06058 | Intro
25% | 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.
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
| NY | S06581 | Intro
25% | Exempts compensation for active military service from inclusion in a resident's adjusted gross income under certain circumstances.
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
| NY | S00455 | Intro
25% | Provides a tax credit for qualified caregiving expenses.
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
| NY | S03593 | Intro
25% | 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 ...
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
| NY | S00981 | Intro
25% | Exempts copper wire, romex wire, galvanized rigid conduit, intermediate metal conduit, electrical metal tubing, polyvinyl chloride conduit and metal and plastic electrical boxes from sales and use taxes.
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
| NY | S04694 | Intro
25% | 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-Tec...
[Detail][Text][Discuss] | 2024-01-03
To Senate Budget and Revenue Committee |
