Budget & Taxes

in committee · New York · Assembly Jan 7, 2026

A 8616: Exempts site safety manager services, site safety coordinator services and concrete safety manager services from the sales and compensating use tax

This bill exempts certain safety services provided by NYC-certified professionals from New York State sales and compensating use tax. It directly affects site safety managers, site safety coordinators, and concrete safety managers who are certified under New York City Administrative Code (Articles 402/403) or licensed under NYC Building Code (Section 3310.9). The key provision removes tax liability for these services performed after January 1, 2015, and requires refunds or credits for taxes paid prior to this date. The law also clarifies that no tax should have been collected on these services, including any associated interest or penalties.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts safety services from sales tax, reducing state revenue and weakening tax base per bill's explicit tax exemption provision.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 2217: Exempts sales of bottled water from sales and use taxes

This bill exempts bottled water from sales and use taxes under specific conditions. It temporarily exempts bottled water sold through vending machines for $1.50 or less (coin-only machines) or $2 or less (other payment methods) until May 31, 2025. The bill also permanently adds "bottled water" to the list of tax-exempt items alongside water delivered via pipes. This directly affects retailers selling bottled water in vending machines within these price tiers and their customers.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts bottled water from sales tax, reducing state revenue and weakening tax base without fiscal justification.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 7800: Prohibits the use of state funds for non-residents seeking an abortion or related procedures

Prohibits the use of state funds for non-residents seeking an abortion or any other procedure that results in the intentional termination of a pregnancy at any stage of gestation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts state funding for abortion services, limiting government spending on this issue per bill's explicit prohibition of state funds for non-resident procedures.95% confidence ✗ HealthcareOpposes HealthcareProhibits state funding for abortion services, restricting access to reproductive healthcare for non-residents, directly aligning with 'restricts health coverage' and 'defunds' indicators.95% confidence

Sub-Topics Women's Health

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in committee · New York · Senate Jan 7, 2026

S 7643: Relates to the pass-through entity tax credit and the city pass-through entity tax credit

Provides that the aggregate amount of pass-through entity credits claimed by all partners, members or shareholders of an electing partnership or electing S corporation shall not exceed eighty-seven percent of the tax due.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCaps pass-through entity tax credits at 87% of tax due, restricting tax relief and protecting state revenue.90% confidence

Sub-Topics Business Taxes Tax Credits

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failed · New York · Senate May 6, 2026

S 5250: Enacts the energy assessment cap and consumer cost relief act

Enacts the "energy assessment cap and consumer cost relief act" to limit certain surcharge increases; directs studies on costs associated with environmental and energy laws; directs a study on the value of assets and utility gas infrastructure discontinued as a result of laws and regulatory actions; institutes a moratorium on related surcharges, taxes, fees and cost bearing regulations for five years.

Topics ✗ Budget & TaxesOpposes Budget & TaxesMoratorium on taxes/fees and surcharges directly restricts new tax burdens, aligning with 'oppose' indicators by limiting government revenue sources.90% confidence

Sub-Topics Fees & Licensing

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in committee · New York · Assembly Jan 7, 2026

A 1387: Relates to shielding certain bequests from both federal and state estate taxes

Provides a presumption that credit shelter bequests be construed to set aside the maximum amount that may be shielded from both federal and state estate taxes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill shields high-value bequests from state estate taxes, reducing tax revenue and creating tax breaks for wealthy estates, directly opposing fiscal responsibility in Budget & Taxes.90% confidence

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in committee · New York · Assembly Jan 7, 2026

A 3828: Relates to the ability of a taxing jurisdiction to opt out of the exemption from taxation for certain energy systems

Provides that a taxing jurisdiction which has opted out of the exemption from taxation for certain energy systems may not offer the exemption for specific or single projects; requires that a jurisdiction which changes its status relating to the exemption must do so within 120 days prior to the taxable status date; provides that such change shall be valid for one year.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts tax exemptions for energy projects, preventing jurisdictions from offering relief on specific initiatives and limiting local tax policy flexibility.95% confidence

Sub-Topics Property Tax

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in committee · New York · Assembly May 7, 2026

A 9036: Authorizes Godschild Outreach Ministries to receive retroactive real property tax exempt status

This bill authorizes Godschild Outreach Ministries, a religious nonprofit organization, to apply for retroactive real property tax exemption on specific parcels in Wyandanch, Babylon, Suffolk County (142 Irving Avenue). It allows the town assessor to accept their application for exemption from general and school taxes covering the 2019-2025 tax years, as if filed on time. If approved by the town board, the organization could receive refunds for taxes paid during those years, with corrections made to the tax rolls. The bill does not change existing tax law but provides a mechanism for this specific entity to seek retroactive relief.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill grants retroactive tax exemption, reducing town revenue for 2019-2025 by allowing refunds, weakening fiscal management.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 8505: Prohibits line-item appropriations for organizations engaged in political activities

Prohibits line-item appropriations, grants, or disbursements from lump sum appropriations to be directed to organizations engaged in political activities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts budget allocations to political organizations, limiting government spending on political activities per bill language.90% confidence

Sub-Topics Appropriations

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in committee · New York · Senate Jan 7, 2026

S 5460: Relates to the taxation of property owned by a cooperative corporation

This bill (S 5460) exempts certain cooperative corporation and condominium properties from specific real property tax rules if their municipality adopts a local law or school district resolution before the tax assessment date. It applies to properties not already subject to those tax rules before January 1, 2027, and excludes properties participating in affordable housing programs. The exemption requires municipal action prior to the tax assessment date but does not apply to properties already taxed under the rules before 2027 or those tied to affordable housing agreements. The changes take effect for tax assessments starting January 1, 2027.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts non-affordable housing properties from real property tax, reducing tax revenue; excludes affordable housing, indicating tax break for higher-income properties.90% confidence

Sub-Topics Property Tax

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