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New York TAX bills, 2025-2026

Every New York bill filed under TAX in the 2025-2026 session, newest action first. Status, author, and last action are public; tracking, alerts, and analysis open with Connect Plus.

324
TAX bills
2
Signed into law
322
Still moving

New York's 2025-2026 session has 324 bills filed under TAX. 2 have been signed into law, 0 vetoed, 0 failed, and 322 are still moving. By status: 317 introduced, 5 passed first house, and 2 signed into law. The most recent recorded action in this group was on June 15, 2026.

Sen. Kevin Parker (18), Sen. Pamela Helming (9), and Asm. Brian Cunningham (8) have the most bills in this group. 164 started in the Assembly and 160 in the Senate. Every bill below links to its own page with the official summary, author and coauthors, recent actions, and committee of record.

Use the bill search to combine this issue area with a keyword or an author, or move to another issue area from the list above. Status and last action come from the official record and are refreshed every day, most recently on October 23, 2026. Tracking, alerts, full action history, and plain-English analysis open with Connect Plus.

324 bills · showing the 100 with the most recent action · New York 2025–2026 Legislative Session

BillTitleStatusLast actionAuthor
S 4202Provides for a personal income tax deduction for student loan payments up to five thousand dollars.New York · last action 2026-06-15Introduced2026-06-15Sen. Leroy ComrieA 4619Relates 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.New York · last action 2026-06-04Passed first house2026-06-04Asm. Michaelle SolagesA 6110Enacts "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.New York · last action 2026-06-04Introduced2026-06-04Asm. John LemondesA 8965Reduces federal adjusted gross income by the amount of overtime compensation earned by an individual in certain circumstances; defines overtime compensation.New York · last action 2026-06-04Introduced2026-06-04Asm. Joe DeStefanoS 4527Relates 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.New York · last action 2026-06-04Introduced2026-06-04Sen. Leroy ComrieS 1157Establishes the New York state first home savings program to authorize first time home buyers to establish savings accounts to buy their first home.New York · last action 2026-06-01Passed first house2026-06-01Sen. Jeremy CooneyS 3340Relates 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.New York · last action 2026-06-01Passed first house2026-06-01Sen. Michael GianarisS 5142Subtracts from the federal adjusted gross income any income earned by election inspectors, poll clerks, or election coordinators earned while working in relation to a general, primary, run-off primary, or special election to the extent includable in gross income for federal tax purposes; exempts such income from being included in the calculation of the amount of benefits under public assistance programs.New York · last action 2026-05-29Passed first house2026-05-29Sen. Zellnor MyrieS 9009Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2026-2027 state fiscal year; sets forth a child and dependent care credit for taxable years beginning on or after January 1, 2026 (Part A); excludes up to twenty-five thousand dollars in qualified tips earned from New York adjusted gross income (Part B); retains the deductibility of certain charitable contributions (Part C); standardizes the definition of farmer for various tax credits (Part D); extends the current corporate tax rates (Part E); provides for exemptions from calculation of income in certain cases, provided such exemptions were not already applied in the calculation of income under federal provisions (Part F); relates to the treatment of certain deductions allowable under the internal revenue code in calculating New York city taxable income for corporations for taxable years beginning after December 31, 2024 (Part G); extends provisions of law relating to the commercial security tax credit from January 1, 2026 until January 1, 2029 (Part I); enhances the New York city musical and theatrical production credit (Part J); defines the term "alternative nicotine product"; makes provisions relating to the possession for sale, sale, and taxation of alternative nicotine products (Part K); extends the real estate transfer tax rate reduction for conveyances of real property to existing real estate investment funds (Part M); directs the commissioner of taxation and finance to establish a sales and use tax reregistration program and a sales and use tax penalty and interest discount program (Part N); extends the sales tax exemption for vending machines (Part P); extends the residential energy storage sales tax exemption for two years (Part Q); relates to the petroleum business tax filing deadline for commercial vessel operators (Part R); extends the alternative fuels tax exemptions (Part S); makes technical corrections to the STAR exemption and STAR credit programs (Part T); extends the assessment ceiling for local public utility mass real property to January 1, 2031; clarifies the powers of the state board of real property tax services (Part U); relates to rent exemptions and rent increase exemptions and property tax exemptions for certain persons; extends provisions of law relating thereto (Subpart A); provides notice to tenants regarding rent increase exemptions (Subpart B)(Part V); conforms pari-mutuel tax provisions; makes technical corrections (Part W); extends the utilization of funds in off-track betting corporations' capital acquisition funds (Part X); extends certain provisions of law relating to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks, distributions of wagers, and the imposition of certain taxes related thereto (Part Y); extends certain seasonal employee licensing requirements for additional race dates at Saratoga Racetrack for the year 2026 (Part Z); excludes certain distributions on federal elections for the purposes of calculating federal adjusted gross income (Part AA); relates to tax credits for donations to food pantries made by farmers (Part BB); relates to the sales tax exemption for meal donations; authorizes students to donate unused meal funds, meals or meal points to other students enrolled in such school, college or university who are facing food insecurity; extends the authorization of such sales tax exemption (Part CC); establishes additional qualifications for the board members of regional off-track betting corporations (Part DD); relates to the real property tax exemption for disabled veterans (Part EE); establishes a protecting our wallets energy rebate (POWER) credit (Part FF); relates to standardbred total carbon dioxide (TCO2) on-track drug testing (Part GG); authorizes a city having a population of one million or more to impose a surcharge on property that does not serve as a primary residence (Part HH); authorizes additional vendor fees to vendor tracks and video lottery gaming facilities; directs the gaming commission to conduct a study on video lottery terminal vendor fees and commercial casino tax rates (Part II); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to certain sites (Part JJ).New York · last action 2026-05-28Chaptered/Signed2026-05-28Budget & Revenue CommitteeA 10009Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2026-2027 state fiscal year; sets forth a child and dependent care credit for taxable years beginning on or after January 1, 2026 (Part A); excludes up to twenty-five thousand dollars in qualified tips earned from New York adjusted gross income (Part B); retains the deductibility of certain charitable contributions (Part C); standardizes the definition of farmer for various tax credits (Part D); extends the current corporate tax rates (Part E); provides for exemptions from calculation of income in certain cases, provided such exemptions were not already applied in the calculation of income under federal provisions (Part F); relates to the treatment of certain deductions allowable under the internal revenue code in calculating New York city taxable income for corporations for taxable years beginning after December 31, 2024 (Part G); extends provisions of law relating to the commercial security tax credit from January 1, 2026 until January 1, 2029 (Part I); enhances the New York city musical and theatrical production credit (Part J); defines the term "alternative nicotine product"; makes provisions relating to the possession for sale, sale, and taxation of alternative nicotine products (Part K); extends the real estate transfer tax rate reduction for conveyances of real property to existing real estate investment funds (Part M); directs the commissioner of taxation and finance to establish a sales and use tax reregistration program and a sales and use tax penalty and interest discount program (Part N); extends the sales tax exemption for vending machines (Part P); extends the residential energy storage sales tax exemption for two years (Part Q); relates to the petroleum business tax filing deadline for commercial vessel operators (Part R); extends the alternative fuels tax exemptions (Part S); makes technical corrections to the STAR exemption and STAR credit programs (Part T); extends the assessment ceiling for local public utility mass real property to January 1, 2031; clarifies the powers of the state board of real property tax services (Part U); relates to rent exemptions and rent increase exemptions and property tax exemptions for certain persons; extends provisions of law relating thereto (Subpart A); provides notice to tenants regarding rent increase exemptions (Subpart B)(Part V); conforms pari-mutuel tax provisions; makes technical corrections (Part W); extends the utilization of funds in off-track betting corporations' capital acquisition funds (Part X); extends certain provisions of law relating to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks, distributions of wagers, and the imposition of certain taxes related thereto (Part Y); extends certain seasonal employee licensing requirements for additional race dates at Saratoga Racetrack for the year 2026 (Part Z); excludes certain distributions on federal elections for the purposes of calculating federal adjusted gross income (Part AA); relates to tax credits for donations to food pantries made by farmers (Part BB); relates to the sales tax exemption for meal donations; authorizes students to donate unused meal funds, meals or meal points to other students enrolled in such school, college or university who are facing food insecurity; extends the authorization of such sales tax exemption (Part CC); establishes additional qualifications for the board members of regional off-track betting corporations (Part DD); relates to the real property tax exemption for disabled veterans (Part EE); establishes a protecting our wallets energy rebate (POWER) credit (Part FF); relates to standardbred total carbon dioxide (TCO2) on-track drug testing (Part GG); authorizes a city having a population of one million or more to impose a surcharge on property that does not serve as a primary residence (Part HH); authorizes additional vendor fees to vendor tracks and video lottery gaming facilities; directs the gaming commission to conduct a study on video lottery terminal vendor fees and commercial casino tax rates (Part II); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to certain sites (Part JJ).New York · last action 2026-05-27Introduced2026-05-27Budget & Revenue CommitteeA 5098Establishes the New York state first home savings program to authorize first time home buyers to establish savings accounts to buy their first home.New York · last action 2026-05-20Introduced2026-05-20Asm. Phil RamosS 8918Establishes the build up New York pilot program to provide grants to eligible municipalities that construct new accessory dwelling unit housing projects built on top of existing buildings that utilize mass timber and serve certain households; establishes the mass timber for affordable housing program to provide tax credits for eligible taxpayers who use mass timber in certain new construction or major retrofits of existing buildings that primarily serve households up to one hundred fifty percent of the area median income; establishes tax credits for mass timber production.New York · last action 2026-05-18Introduced2026-05-18Sen. Brian KavanaghS 339Relates to the establishment of a state university-based center for employee ownership that provides education and outreach to business owners regarding employee ownership.New York · last action 2026-05-13Introduced2026-05-13Sen. Jamaal BaileyS 1865Enacts the lift our communities advertise locally (LOCAL) program which provides a tax credit on advertising for locally owned minority-owned and women-owned business enterprises, certified service-disabled veteran-owned business enterprises or a small business.New York · last action 2026-04-29Introduced2026-04-29Sen. Monica MartinezS 721Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.New York · last action 2026-04-28Introduced2026-04-28Sen. Steven RhoadsA 11055Establishes the New York rural growth fund tax credit and the New York rural growth fund; provides that individuals who develop a business plan to invest in rural business in New York and have successfully solicited private investors to make capital contributions in support of such business plan may apply to the department of economic development for certification as a rural business growth fund; provides that if approved, tax credits shall be issued in an aggregate amount equal to seventy percent of the eligible investment authority; defines terms; provides for penalties; requires reporting.New York · last action 2026-04-24Introduced2026-04-24Asm. Paula Elaine KayA 11093Provides 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.New York · last action 2026-04-24Introduced2026-04-24Asm. Sam PirozzoloA 5849Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda.New York · last action 2026-04-21Introduced2026-04-21Asm. Kwani O'PharrowA 9384Authorizes the establishment of New York health care savings accounts to allow residents of the state to save money for the payment of qualified health care related expenses; relates to the use, maintenance, and tax liability of such accounts.New York · last action 2026-04-21Introduced2026-04-21Asm. Josh JensenS 2074Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.New York · last action 2026-04-20Introduced2026-04-20Sen. Shelley MayerA 9255Establishes the build up New York pilot program to provide grants to eligible municipalities that construct new accessory dwelling unit housing projects built on top of existing buildings that utilize mass timber and serve certain households; establishes the mass timber for affordable housing program to provide tax credits for eligible taxpayers who use mass timber in certain new construction or major retrofits of existing buildings that primarily serve households up to one hundred fifty percent of the area median income; establishes tax credits for mass timber production.New York · last action 2026-04-16Introduced2026-04-16Asm. Didi BarrettA 10956Establishes a tax credit for same-sex couples who purchased residential property in the state prior to the legalization of same-sex marriage, were prohibited from recording the deed as tenants by the entirety, and who re-record the deed to reflect a change in status from tenants in common or joint tenants with right of survivorship to tenants by the entirety; provides for the repeal of such provisions upon the expiration thereof.New York · last action 2026-04-14Introduced2026-04-14Asm. Rebecca KassayA 10815Exempts certain pet food from sales taxes to include specialty pet food.New York · last action 2026-04-01Introduced2026-04-01Asm. Keith PowersS 4601Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.New York · last action 2026-04-01Introduced2026-04-01Sen. Andrew GounardesA 10725Establishes the child care savings program; provides for the functions and powers of the comptroller related to such program and for program requirements and limitations.New York · last action 2026-03-27Introduced2026-03-27Asm. Paul BolognaS 9578Establishes the New York state energy savings program authorizing the establishment of energy savings accounts; establishes a personal income tax deduction for deposits into such accounts.New York · last action 2026-03-26Introduced2026-03-26Sen. Anthony PalumboS 9591Provides for an income tax credit of $1500 and related supports for retired childcare workers who re-enter the childcare workforce for at least 6 months in a year.New York · last action 2026-03-26Introduced2026-03-26Sen. Rob RolisonS 3914Reduces federal adjusted gross income by the amount of overtime compensation earned by an individual in certain circumstances; defines overtime compensation.New York · last action 2026-03-24Introduced2026-03-24Sen. Jack MartinsS 587Establishes an income tax deduction for cash and credit card tips received which are considered wages or compensation.New York · last action 2026-03-19Introduced2026-03-19Sen. Jack MartinsS 9520Relates to small business savings accounts; provides tax incentives for contributions and distributions.New York · last action 2026-03-19Introduced2026-03-19Sen. April BaskinS 9494Directs the commissioner of taxation and finance to help entities to elect to participate in the federal tax credit for elementary and secondary scholarships known as the Educational Choice for Children Act of 2025.New York · last action 2026-03-18Introduced2026-03-18Sen. Stephen ChanS 9485Establishes the small business child and dependent care savings program; provides the basic framework therefor.New York · last action 2026-03-17Introduced2026-03-17Sen. Jacob AshbyA 10574Provides 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.New York · last action 2026-03-13Introduced2026-03-13Asm. Alicia HyndmanA 10578Creates a small business grid renewable energy 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.New York · last action 2026-03-13Introduced2026-03-13Asm. Alicia HyndmanA 10584Provides 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.New York · last action 2026-03-13Introduced2026-03-13Asm. Alicia HyndmanS 2133Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; 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".New York · last action 2026-03-12Introduced2026-03-12Sen. Jessica RamosA 5284Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; 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".New York · last action 2026-03-11Introduced2026-03-11Asm. Phil RamosS 636Creates a sales and use tax exemption for school buses and related items.New York · last action 2026-03-11Introduced2026-03-11Sen. Patrick GallivanS 1486Enacts 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 loan forgiveness program.New York · last action 2026-03-09Introduced2026-03-09Sen. Thomas O'MaraA 9329Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.New York · last action 2026-03-06Introduced2026-03-06Asm. Amanda SeptimoS 8878Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.New York · last action 2026-03-06Introduced2026-03-06Sen. Gustavo RiveraA 313Establishes sales tax exemptions for commercial energy storage systems equipment.New York · last action 2026-03-04Introduced2026-03-04Asm. Amy PaulinA 4414Allows volunteer firefighters or emergency services personnel to attend training required under 19 NYCRR 426 without being penalized by their employer; creates tax incentives for employing volunteer firefighters or emergency services personnel.New York · last action 2026-03-03Introduced2026-03-03Asm. Paul BolognaA 10395Provides 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.New York · last action 2026-03-03Introduced2026-03-03Asm. Brian CunninghamS 1527Establishes sales tax exemptions for commercial energy storage systems equipment.New York · last action 2026-03-02Introduced2026-03-02Sen. Kevin ParkerS 1529Establishes the carbon farming certification committee for the purpose of developing a certification framework, determining qualified carbon removal practices eligible for the carbon farming tax credit, and promulgating certification standards for qualified carbon removal practices; provides for the development of educational materials to encourage carbon farming by promoting farming practices which reduce, sequester and mitigate greenhouse gas emissions on land used in support of a farm operation; establishes carbon farming tax credits.New York · last action 2026-02-25Passed first house2026-02-25Sen. Kevin ParkerS 4065Establishes a sustainable aviation fuel tax credit and eligibility criteria for such tax credit.New York · last action 2026-02-24Introduced2026-02-24Sen. Kevin ParkerA 7991Relates to authorizing small business tax-deferred savings accounts.New York · last action 2026-02-23Introduced2026-02-23Asm. Nikki LucasA 10273Provides that certain deductions allowable under the internal revenue code related to certain types of property and domestic research or experimental expenditures shall be added to federal adjusted gross income.New York · last action 2026-02-20Introduced2026-02-20Asm. Robert CarrollA 10308Establishes an annual food tax holiday exempting sales taxes on certain currently taxable food items, including hot and cold prepared foods intended for immediate consumption, and any other ready-to-eat item sold in a grocery store, deli or food counter, meals purchased at a restaurant including takeout and delivery orders, in November or December.New York · last action 2026-02-20Introduced2026-02-20Asm. Khaleel AndersonA 10318Adds certain gains with respect to small business stock excluded pursuant to section 1202 of the Internal Revenue Code as an increase to adjusted gross income.New York · last action 2026-02-20Introduced2026-02-20Asm. Micah LasherS 9225Enacts the New York Farm Distillery RTD Excise Tax Bill establishing a beer-equivalent excise tax rate for certain low-alcohol ready-to-drink spirits products manufactured by eligible New York farm distilleries and small craft distilleries; provides for the repeal of such provisions upon the expiration thereof.New York · last action 2026-02-18Introduced2026-02-18Sen. Mario MatteraS 9227Enacts the residential structure fire prevention act; provides a tax credit to homeowners who remove cock loft fire hazards in their homes; provides an insurance discount for the installation of smoke detecting alarm devices in cock lofts; provides that the repair of cock lofts for the purpose of fire prevention and safety shall be qualifying expenditures under state housing programs.New York · last action 2026-02-18Introduced2026-02-18Sen. Joseph AddabboS 9249Establishes the New York rural growth fund tax credit and the New York rural growth fund; provides that individuals who develop a business plan to invest in rural business in New York and have successfully solicited private investors to make capital contributions in support of such business plan may apply to the department of economic development for certification as a rural business growth fund; provides that if approved, tax credits shall be issued in an aggregate amount equal to seventy percent of the eligible investment authority; defines terms; provides for penalties; requires reporting.New York · last action 2026-02-18Introduced2026-02-18Sen. Chris RyanA 10197Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.New York · last action 2026-02-12Introduced2026-02-12Asm. John MikulinS 3150Establishes the New York state first home grant program; directs the commissioner of homes and community renewal, in consultation with the state comptroller, to implement such program; provides assistance on behalf of a first time home buyer qualified for such program; and for costs in connection with the acquisition, involving an eligible mortgage loan, of an eligible home, including downpayment costs, closing costs, and costs to reduce the rates of interest on eligible mortgage loans; subsidies to make shared equity homes affordable to home buyers by discounting the price for which the home will be sold and to preserve the affordability of the home for subsequent home buyers; and pre-occupancy home modifications required to accommodate qualified home buyers or members of their household with disabilities; excludes the amount of any grant to any first time home buyer awarded or any federal first time home buyer grant program from taxable income for the purpose of calculating New York adjusted gross income.New York · last action 2026-02-10Introduced2026-02-10Sen. Jeremy CooneyS 8631Provides that certain deductions allowable under the internal revenue code related to certain types of property and domestic research or experimental expenditures shall be added to federal adjusted gross income.New York · last action 2026-02-10Introduced2026-02-10Sen. Andrew GounardesS 8921Adds certain gains with respect to small business stock excluded pursuant to section 1202 of the Internal Revenue Code as an increase to adjusted gross income.New York · last action 2026-02-10Introduced2026-02-10Sen. Andrew GounardesA 10105Provides tax exemptions for certain receipts involving sporting events sponsored by an international federation recognized by the International Olympic Committee.New York · last action 2026-02-02Introduced2026-02-02Asm. Robert CarrollA 10130Provides a tax credit for sales or rentals of agricultural assets to emerging farmers; requires the commissioner of agriculture and markets to implement a plan for certification of eligible taxpayers with respect thereto.New York · last action 2026-02-02Introduced2026-02-02Asm. Donna LupardoS 8862Provides a tax credit for sales or rentals of agricultural assets to emerging farmers; requires the commissioner of agriculture and markets to implement a plan for certification of eligible taxpayers with respect thereto.New York · last action 2026-01-30Introduced2026-01-30Sen. Michelle HincheyA 9585Establishes the small business child and dependent care savings program; provides the basic framework therefor.New York · last action 2026-01-21Introduced2026-01-21Asm. William BarclayA 9667Grants 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.New York · last action 2026-01-21Introduced2026-01-21Asm. Michael CashmanA 9672Establishes 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.New York · last action 2026-01-21Introduced2026-01-21Asm. Michael CashmanA 9696Establishes 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.New York · last action 2026-01-21Introduced2026-01-21Asm. Michael CashmanS 849Establishes 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.New York · last action 2026-01-21Introduced2026-01-21Sen. Pamela HelmingS 910Establishes 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.New York · last action 2026-01-16Introduced2026-01-16Sen. James SandersS 4671Authorizes 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.New York · last action 2026-01-16Introduced2026-01-16Sen. Robert JacksonA 5856Establishes an income tax deduction for cash and credit card tips received which are considered wages or compensation.New York · last action 2026-01-13Introduced2026-01-13Asm. Michael DursoA 82Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from their place of employment.New York · last action 2026-01-07Introduced2026-01-07Asm. Stacey Pheffer AmatoA 122Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.New York · last action 2026-01-07Introduced2026-01-07Asm. Catalina CruzA 142Establishes a mollusk shell recycling tax credit; directs DEC to promulgate necessary regulations.New York · last action 2026-01-07Introduced2026-01-07Asm. Linda RosenthalA 175Creates a tax credit for businesses that develop a "college to work" program, paying the tuition of individuals in exchange for the individual committing to work for the business after the individual's graduation from an institution of higher learning; provides the tax credit shall be for twenty-five percent of the individual's tuition expenses not to exceed five thousand dollars.New York · last action 2026-01-07Introduced2026-01-07Asm. Joe AngelinoA 406Establishes a $500 tax credit for the purchase and installation of a security camera system on residential- and commercial-owned properties in a city having a population of one million or more persons.New York · last action 2026-01-07Introduced2026-01-07Asm. Simcha EichensteinA 517Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce.New York · last action 2026-01-07Introduced2026-01-07Asm. Carrie WoernerA 787Establishes the New York state first home grant program; directs the commissioner of homes and community renewal, in consultation with the state comptroller, to implement such program; provides assistance on behalf of a first time home buyer qualified for such program; and for costs in connection with the acquisition, involving an eligible mortgage loan, of an eligible home, including downpayment costs, closing costs, and costs to reduce the rates of interest on eligible mortgage loans; subsidies to make shared equity homes affordable to home buyers by discounting the price for which the home will be sold and to preserve the affordability of the home for subsequent home buyers; and pre-occupancy home modifications required to accommodate qualified home buyers or members of their household with disabilities; excludes the amount of any grant to any first time home buyer awarded or any federal first time home buyer grant program from taxable income for the purpose of calculating New York adjusted gross income.New York · last action 2026-01-07Introduced2026-01-07Asm. Michaelle SolagesA 829Excludes unemployment compensation from being included in the computation of state income tax.New York · last action 2026-01-07Introduced2026-01-07Asm. Phara Souffrant ForrestA 833Creates deduction from franchise tax and personal income tax for costs of acquiring or improving a 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.New York · last action 2026-01-07Introduced2026-01-07Asm. Phil RamosA 858Relates to providing an exemption for drugs and medicines for companion and farm animals.New York · last action 2026-01-07Introduced2026-01-07Asm. Linda RosenthalA 986Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment.New York · last action 2026-01-07Introduced2026-01-07Asm. Jonathan RiveraA 1030Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.New York · last action 2026-01-07Introduced2026-01-07Asm. Jonathan RiveraA 1048Provides for an increased personal income tax deduction for medical expenses incurred by a New York taxpayer to include medical insurance premiums and long term care premiums.New York · last action 2026-01-07Introduced2026-01-07Asm. Phil RamosA 1171Provides for a tax deduction for the adoption of a child with special needs of an amount equal to $10,000.New York · last action 2026-01-07Introduced2026-01-07Asm. Jo Anne SimonA 1245Provides for a personal income tax deduction for student loan payments not in excess of five thousand dollars; excludes any payment not in excess of five thousand dollars made by an employer, employee, or on behalf of an employee that is directly deducted from the employee's wages through payroll and administered by a third-party platform that facilitates direct payments to educational institutions or related loan servicers on behalf of students such amount from an employee's New York state gross income; further excludes any contribution not to exceed five thousand dollars to a tuition program under section 529 of the Internal Revenue Code made through payroll deduction and facilitated by an employer or a third-party platform that facilitates direct payments to such programs on behalf of employees from the employee's New York state gross income.New York · last action 2026-01-07Introduced2026-01-07Asm. Jo Anne SimonA 1652Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.New York · last action 2026-01-07Introduced2026-01-07Asm. Linda RosenthalA 1751Excludes from state income tax up to $10,200 of unemployment compensation benefits earned by a resident of the state.New York · last action 2026-01-07Introduced2026-01-07Asm. Jenifer RajkumarA 1753Enacts the residential structure fire prevention act; provides a tax credit to homeowners who remove cock loft fire hazards in their homes; provides an insurance discount for the installation of smoke detecting alarm devices in cock lofts; provides that the repair of cock lofts for the purpose of fire prevention and safety shall be qualifying expenditures under state housing programs.New York · last action 2026-01-07Introduced2026-01-07Asm. Jenifer RajkumarA 1926Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.New York · last action 2026-01-07Introduced2026-01-07Asm. Scott BendettA 1947Establishes a farm savings account program.New York · last action 2026-01-07Introduced2026-01-07Asm. Brian MaherA 1986Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only from state sales and compensating use taxes.New York · last action 2026-01-07Introduced2026-01-07Asm. Linda RosenthalA 1995Provides an asbestos remediation tax credit in Erie county; allows for a fifty percent credit of all eligible costs which are incurred as a result of asbestos remediation, not to exceed $1,000,000.New York · last action 2026-01-07Introduced2026-01-07Asm. Crystal Peoples-StokesA 2008Establishes a small business tax credit for the employment of disabled persons.New York · last action 2026-01-07Introduced2026-01-07Asm. Jenifer RajkumarA 2033Establishes 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 thousand dollars.New York · last action 2026-01-07Introduced2026-01-07Asm. Robert SmullenA 2036Provides a tax credit to taxpayers who grow the base ingredients necessary for the production of beer.New York · last action 2026-01-07Introduced2026-01-07Asm. Brian MaherA 2049Relates 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.New York · last action 2026-01-07Introduced2026-01-07Asm. Michaelle SolagesA 2118Enacts the "learning for work act"; establishes the youth apprenticeship program and the enhanced regents professional diploma; appropriates moneys therefor.New York · last action 2026-01-07Introduced2026-01-07Asm. Edward RaA 2128Prohibits the keeping of inventory, storage, warehouse, processing, packaging, shipping or distributing of flavored vapor products near where vapor or tobacco products are sold at retail or wholesale.New York · last action 2026-01-07Introduced2026-01-07Asm. Linda RosenthalA 2148Exempts infant car seats from sales and compensating use tax.New York · last action 2026-01-07Introduced2026-01-07Asm. Phara Souffrant ForrestA 2229Establishes a tax credit for companies that employ New York national guard and reserve members in an amount equal to fifteen hundred dollars for each national guard or reserve member employed by such employer and twenty-five hundred dollars for each national guard or reserve member employed by such employer who has completed or returned from a deployment or activation.New York · last action 2026-01-07Introduced2026-01-07Asm. Angelo SantabarbaraA 2314Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment.New York · last action 2026-01-07Introduced2026-01-07Asm. Edward Ra

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