Assembly BillIntroducedTAX
A 3900: Establishes a tax deduction for homeowners in a city with a population of one million or more for the cost of sidewalk repairs.
What A 3900 does, verified January 8, 2026
The bill aims to establish a tax deduction for sidewalk repairs in cities with a population of one million or more. The deduction would apply to homeowners who pay for the repair of sidewalk violations on sidewalks abutting their land. The tax deduction would be available for the taxable year and would take effect immediately.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Author and sponsors
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| Jan. 07, 2026 | referred to ways and means |
| Jan. 30, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 30, 2025 · 171 words
STATE OF NEW YORK ________________________________________________________________________ 3900 2025-2026 Regular Sessions IN ASSEMBLY January 30, 2025 ___________ Introduced by M. of A. WILLIAMS -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to establishing a tax deduction for sidewalk repairs The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (c) of section 612 of the tax law is amended by 2 adding a new paragraph 48 to read as follows: 3 (48) The amount paid or incurred during the taxable year by a homeown- 4 er in a city with a population of one million or more for the repair of 5 sidewalk violations on sidewalks abutting land owned by such homeowner. 6 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06816-01-5
Text of A 3900 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions