Budget & Taxes

in committee · New York · Senate Jan 7, 2026

S 7878: Relates to the imposition of sales tax on admission to places of amusement

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes sales tax on entertainment venues, increasing state revenue through expanded tax base.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 7797: Provides for emergency appropriation for the period April 1, 2025 through May 9, 2025

Bill S 7797 provides emergency appropriations to fund state government operations from April 1, 2025, through May 9, 2025. This measure allocates funds for the salaries and benefits of state employees across the executive, legislative, and judicial branches. It also covers non-personal service liabilities for state departments and agencies, and provides aid to localities through the judiciary. Additionally, the bill adjusts specific appropriations within the Department of Health, including for the Center for Community Health Program and federal food and nutrition services. The purpose is to ensure the continuation of government functions until the full state budget for the fiscal year beginning April 1, 2025, is enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides emergency funding for state operations including employee salaries and essential services, ensuring fiscal continuity without tax changes or cuts.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds state employee salaries and benefits across branches, directly supporting labor compensation and workplace standards for public sector workers.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 7642: Relates to excluding the five New York state veterans homes from certain assessments

Excludes the five state-run veterans homes from assessments on their gross receipts received from all patient care services and other operating income; directs the Commissioner of Health to apply to the secretary of the Department of Health and Human Services for any necessary waivers pursuant to federal law and regulation.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes state veterans homes from gross receipts assessments, providing tax relief to public facilities under Budget & Taxes topic.90% confidence ✓ HealthcareSupports HealthcareExcludes veterans homes from financial assessments on patient care income, protecting operational funding for healthcare services provided at these facilities.85% confidence ✓ VeteransSupports VeteransExcludes veterans homes from income assessments, preserving funding for services and operations per bill's explicit language.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 3399: Relates to sales of rental vehicles

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole by taxing rental vehicle sales to businesses, increasing state revenue per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 3694: Establishes the work opportunity tax credit for businesses with fifty employees or less for hiring a long term unemployed person

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit for small businesses hiring long-term unemployed, reducing tax burden - aligns with tax relief indicator for support.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax credit to businesses hiring long-term unemployed, directly advancing employment opportunities and supporting workforce reintegration.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 3779: Relates to increasing the maximum years of study under the tuition assistance program

S 3779 increases the maximum number of academic years students can receive tuition assistance under New York's program from four to six years. It directly affects undergraduate students enrolled in eligible two- or four-year colleges who rely on this state-funded aid. The key change extends eligibility periods, with specific provisions for students in remedial programs (counted as five-year programs) and those transferring due to college closures (allowing up to two additional semesters). This update aligns the program with longer degree completion timelines common in higher education.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state-funded tuition assistance program, requiring increased budget allocation for education access and student support.95% confidence ✓ EducationSupports EducationExtends tuition aid eligibility from 4 to 6 years, increasing access to higher education funding and reducing financial barriers for students.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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failed · New York · Senate Jan 7, 2026

S 157: Prevents nonresident race horse owners from avoiding use tax in certain situations; repealer

Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals use tax exemption for nonresident horse owners, closing a tax avoidance loophole to increase state revenue, aligning with fiscal responsibility indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 6872: Relates to the treatment of excess credits for the rehabilitation of historic barns

This bill modifies New York's tax credit for renovating historic barns, allowing taxpayers a 25% credit on eligible renovation costs for barns used for agriculture. It restricts the credit for barns previously used for residential purposes, those converted to residential use, or those with altered historic appearance. If the credit exceeds tax liability and income is under $60,000, the excess is refunded without interest; otherwise, it carries forward to future tax years. The policy directly affects New York property owners renovating qualifying agricultural barns.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% tax credit for agricultural barn renovations with refund for under $60k income, aligning with tax relief for lower income per support indicators.92% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 5422: Exempts from sales and use tax zero-emission school buses

S 5422 exempts zero-emission school buses and all necessary parts/equipment for their operation from New York's sales and use tax. This directly affects school districts and bus purchasers by removing a cost barrier when buying or maintaining electric or hydrogen-powered school buses. The bill adds a specific tax exemption to the tax law, applying to buses defined in education law §3638. It will take effect during the first sales tax period starting after 30 days from when the bill becomes law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts zero-emission school buses from sales tax, providing direct tax relief to public school districts purchasing these vehicles.95% confidence ✓ EducationSupports EducationExempts zero-emission school buses from sales tax, reducing costs for school districts' transportation infrastructure - a key educational access and infrastructure component.90% confidence ✓ TransportationSupports TransportationExempts zero-emission school buses from sales tax, removing cost barriers for electric/hydrogen buses and promoting sustainable transportation infrastructure.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 3440: Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county

This bill provides a 10% property tax exemption on primary residences for volunteer firefighters and ambulance workers in Westchester County who meet specific criteria. To qualify, applicants must have served at least five years with an incorporated volunteer fire or ambulance service in the county, reside in the service area, and own their primary home used exclusively for residential purposes. Long-term volunteers with 20+ years of service and those permanently disabled due to duty-related injuries also qualify for the exemption for life or during disability, respectively. The exemption applies to local taxes (city, town, school district, etc.) but does not reduce existing benefits for current recipients.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 10% property tax exemption for volunteer firefighters/ambulance workers, offering direct tax relief to lower-income public safety volunteers per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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