Budget & Taxes

passed both · New York · Assembly Jun 4, 2026

A 10429: Provides a sales tax exemption to any admission charge for a comedy performance

This bill removes sales tax from admission fees for comedy shows, including both scripted and unscripted stand-up performances. It applies to theaters, opera houses, and other venues hosting live comedy acts, as well as cabarets and similar establishments that charge a separate fee for comedic entertainment. The exemption covers both traditional dramatic venues and places that serve food or merchandise alongside comedy performances, provided the admission charge is distinct from food or merchandise sales. The changes will take effect at the start of the next sales tax quarter after the law is enacted, with a minimum 60-day waiting period.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for entertainment, reducing tax burden on consumers and promoting economic activity through lower prices.75% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · New York · Senate Jun 4, 2026

S 8746: Relates to professional employer organization services

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 business income base, respectively.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires PEOs to include client wage/benefit payments in taxable income, closing a potential tax loophole and expanding the tax base for state revenue.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · New York · Assembly Jun 4, 2026

A 2631: Provides additional tax exemptions for two qualified veterans living in the same household

This bill expands property tax exemptions for veterans living together in the same household. It adds up to a 7.5% exemption (capped at $6,000) for non-combat veterans sharing a home, and up to a 5% exemption (capped at $4,000) for veterans who served in combat zones. Local governments must adopt these provisions through public hearings and local ordinances to implement the additional tax breaks. The changes directly affect qualifying veterans living with other veterans and require local jurisdictions to formally approve the exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemptions (reducing burden) for veterans, directly aligning with tax relief indicator for middle/lower income groups in Budget & Taxes.95% confidence ✓ VeteransSupports VeteransExpands property tax exemptions for veterans, adding financial benefits based on service type (combat/non-combat)90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · New York · Assembly Jun 4, 2026

A 4619: Relates to the taxation of vapor products

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes new tax on vapor products distributors, creating a dedicated revenue stream for state budget through taxation measures.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Assembly Jun 4, 2026

A 5577: Authorizes an occupancy tax in the county of Herkimer

Herkimer County in New York can now impose a 5% tax on short-term hotel and motel stays. This applies to most lodging businesses (including motels, bed-and-breakfasts, and similar facilities), but excludes government properties, non-profit organizations, and guests staying 90+ consecutive days. Hotels and motels would collect the tax from guests and remit it to the county, with all revenue funding the county's general fund for any lawful purpose. The law outlines collection procedures, refund processes, and specific exemptions to prevent double taxation.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes 5% occupancy tax on hotels, revenue funds county general fund - directly increases tax revenue for fiscal management and budget allocation.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · New York · Senate Jun 3, 2026

S 10264: Permits the Chenango Forks central school district to create an insurance reserve fund

This bill authorizes the Chenango Forks Central School District to establish an insurance reserve fund to help cover specific insurance claims and legal judgments. The legislation amends state law to allow this district, along with several other named school districts, to set aside money for losses related to risks they are required to insure, such as liability claims. It clarifies that funds from this reserve cannot be used for losses already covered by other existing reserve funds or for specific excluded risks listed in state insurance laws. By taking effect immediately, the bill provides a direct mechanism for the district to manage financial risks associated with insurance without needing further legislative approval for this specific purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by allowing school districts to create insurance reserve funds, ensuring financial stability and protecting against future liabilities.85% confidence ✓ EducationSupports EducationBill allows a school district to create an insurance reserve fund, protecting district finances and ensuring resources remain available for education operations.75% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · New York · Assembly Jun 3, 2026

A 11476: Expands what qualifies as an authorized project for the "county of Westchester public works investment act"

This bill amends the "County of Westchester Public Works Investment Act" to officially include the replacement of five specific bridges as eligible projects for funding. The legislation directly affects the Westchester County Department of Public Works by adding these bridge replacements to the list of authorized construction and repair activities. The five bridges targeted for replacement are the Anita Lane, Ward Avenue, Halstead Avenue, Oakland Beach Avenue, and Playland Parkway bridges, all located in Mamaroneck or Rye. By making these projects eligible, the bill allows the county to utilize existing public works funds to repair or rebuild these structures without needing separate legislative approval for each one.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands funding eligibility for essential public infrastructure projects, strengthening state budget allocation for public works.85% confidence ✓ TransportationSupports TransportationBill expands funding eligibility for replacing five specific bridges, directly advancing road infrastructure and transportation safety.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · New York · Assembly Jun 3, 2026

A 11296: Permits the Vestal Central School District to create an insurance reserve fund

This bill allows the Vestal Central School District to establish an insurance reserve fund to help cover specific insurance claims and legal judgments. The legislation amends state law to explicitly include this school district alongside other existing districts that are permitted to create such funds. Under the new rules, the district can use money from the reserve to pay for losses related to risks where insurance is required, provided it does not already have a separate reserve for those same risks. The bill takes effect immediately upon passage, giving the school board the authority to set up the fund and begin managing it according to state guidelines.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by allowing a school district to create an insurance reserve fund, protecting against future financial losses.85% confidence ✓ EducationSupports EducationBill enables a school district to create an insurance reserve fund, protecting district finances and ensuring resources remain available for educational operations.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · New York · Senate Jun 3, 2026

S 8938: Includes the county of Sullivan within the definition of a designated community

This bill (S 8938) amends New York State law to include Sullivan County within the definition of a "designated community" for community preservation funds. It updates two sections of state law (General Municipal Law §6-s and Tax Law §1560) to explicitly list Sullivan County alongside Putnam, Ulster, and Westchester as qualifying counties. This change directly affects Sullivan County municipalities, allowing them to access community preservation funds previously available only to the other three Hudson Valley counties. The bill makes a technical definitional update with no new funding mechanisms or eligibility criteria beyond expanding the geographic scope.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands eligibility for community preservation funds, increasing state budget allocations to Sullivan County municipalities for essential public programs.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · New York · Assembly Jun 3, 2026

A 10052: Extends the effectiveness of the authority of the town of Red Hook to impose real estate transfer taxes and to deposit revenue from such taxes into a community preservation fund

Extends the effectiveness of the authority of the town of Red Hook to impose real estate transfer taxes and to deposit revenue from such taxes into a community preservation fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends local tax authority and directs revenue to community preservation fund, supporting fiscal use for public services and preservation programs.95% confidence ✓ HousingSupports HousingExtends real estate transfer tax authority to fund community preservation, typically supporting affordable housing initiatives through dedicated revenue streams.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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