Budget & Taxes

in committee · New York · Senate Jan 7, 2026

S 2199: Provides an exemption for tangible personal property and services sold by a cemetery

This bill exempts certain goods and services sold by cemeteries for exclusive use on their own grounds from state sales tax. It specifically covers tangible property (like headstones or markers) and services (such as plot maintenance) approved by the state cemetery board. The law clarifies that cemetery corporations - defined under state nonprofit and religious corporation laws - are not required to collect sales tax when selling these items or services for use within their cemetery property. This change aims to preserve cemetery funds for long-term maintenance and prevent abandonment, directly affecting cemetery operations and their tax obligations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts cemetery sales from tax, reducing state revenue and weakening tax base.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes 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 No ✗ Opposes Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 358: Relates to eligibility for home care services under medicaid; repealer

Bill S 358 aims to expand eligibility for personal and home care services funded by Medicaid. It removes specific functional assessment criteria, which currently require individuals to need assistance with a certain number of daily living activities to qualify. This includes removing particular requirements for those with dementia or Alzheimer's diagnoses. The bill directly affects individuals seeking to receive in-home care services through the Medicaid program by making it easier to meet eligibility standards.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpanding Medicaid eligibility increases state spending on home care services, directly funding essential public programs per Budget & Taxes criteria.85% confidence ✓ HealthcareSupports HealthcareBill removes functional assessment barriers, expanding Medicaid home care eligibility for dementia/Alzheimer's patients and others, directly increasing access to health services.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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in committee · New York · Senate Jan 7, 2026

S 7907: Relates to the imposition of sales tax on the sale of race horses made through claiming races

This bill changes the sales tax rules for race horses sold in claiming races. It requires sellers to pay sales tax on the full purchase price each time a horse is sold, rather than just the amount exceeding previous purchase prices in the same year. Race tracks must keep detailed records of these sales for tax purposes. The law applies to all claiming race horse transactions within the state starting 90 days after enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires full sales tax on claiming race horse sales, closing a tax loophole to increase revenue collection under fiscal management.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 3411: Provides a tax credit for the installation of certain fire sprinkler systems

This bill creates a 25% tax credit for homeowners who install fire sprinkler systems in their residences. It directly affects residential property owners in municipalities that do not already require sprinkler systems. The credit covers 25% of labor and material costs, with a maximum annual credit of $5,000. The credit can be carried forward if it exceeds current tax liability but cannot reduce tax below the minimum amount required. The program begins for taxable years starting January 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing homeowner tax liability, a form of tax relief directly affecting state tax policy.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · New York · Senate Jan 7, 2026

S 3272: Establishes the YMCA distinctive license plate

This bill creates a "YMCA member" distinctive license plate for New York residents who are YMCA members. To obtain the plate, applicants must provide proof of YMCA membership and pay a $25 annual fee in addition to standard registration costs. The $25 fee is deposited directly into the New York State YMCA Foundation Fund, which supports YMCA programs and services across the state. The bill establishes this fund in state law and outlines how the money will be managed and spent, with no impact on existing license plate fees or state budgets.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $25 annual fee for YMCA license plate, depositing funds directly into YMCA Foundation Fund to support state programs, aligning with funding essential services.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · New York · Senate Jan 7, 2026

S 2082: Relates to a working families tax credit

Provides for a working families tax credit; directs quarterly prepayment of the credit; provides for a sliding reduction in the credit for incomes which exceed a certain threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for working families targeting middle/lower income with sliding scale, aligning with tax relief indicators95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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