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

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 1939: Exempts from compensating use taxes purchases made outside the state and brought into the state

Exempts from compensating use taxes purchases made outside the state and brought into the state to the extent that the value of the purchase does not exceed $2,500.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts small out-of-state purchases from use tax, reducing state tax revenue and weakening tax collection efforts.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 3141: Exempts certain property and services used in the cultivation of cannabis for adult-use from sales and compensating use taxes

This bill exempts property and services used in adult-use cannabis cultivation from New York's sales and compensating use taxes. It directly affects licensed cannabis businesses operating under an adult-use cultivator, cooperative, or microbusiness license. The key provision modifies tax law to include qualifying cannabis cultivation activities within existing agricultural tax exemptions, allowing these businesses to purchase equipment and services without paying applicable taxes. The exemption applies to tangible personal property, including motor vehicles used predominantly in licensed cannabis cultivation operations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts cannabis cultivation from sales/use taxes, reducing state tax revenue and weakening the tax base, directly opposing fiscal strengthening.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jun 9, 2025

S 8297: Relates to base proportions in Nassau and Suffolk counties

S 8297 limits annual increases in property tax base proportions for Nassau and Suffolk counties to prevent sudden tax hikes. For Nassau County, the increase for any tax class cannot exceed 1% annually, but only if local officials pass a specific law approving this cap. Suffolk County has a 2% annual cap for most years, but must use a 1% cap for the 2025-2026 tax period. If calculations would exceed these limits, county legislatures must adjust other tax classes to ensure the total base proportions remain at 100%.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly caps annual property tax increases (1-2%) to prevent sudden hikes, directly restricting tax growth in two counties.95% confidence

Sub-Topics Property Tax

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in committee · New York · Senate Jan 7, 2026

S 6649: Exempts certain car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district

Exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts non-profits from supplemental tax, reducing state tax revenue and weakening fiscal management within Budget & Taxes.95% confidence ✓ TransportationSupports TransportationExempts non-profit car-sharing from supplemental tax, promoting sustainable transportation alternatives and reducing financial barriers for shared mobility services outside MCTD.85% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 4987: Requires approval by a two-thirds vote of the state senate for certain salary increases of certain state officers

Requires approval by a two-thirds vote of the state senate for certain salary increases of certain state officers that would result in a salary above the governor's salary.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires two-thirds approval for salary increases above governor's, restricting executive pay spending as a fiscal management measure.85% confidence

Sub-Topics State Budget

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died · New York · Senate Jan 7, 2026

S 2177: Relates to establishing the broadband investment tax stabilization (BITS) act

Provides that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts broadband equipment from real property tax, creating a tax break for service providers and reducing state revenue, aligning with tax break indicators for businesses.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 4417: Creates a tax credit for manufacturing companies that have one established place of business in the state and relocate at least fifty employees from outside the state

Creates a tax credit for manufacturing companies that have one established place of business in the state and relocate a minimum of fifty employees from outside the state to the state; provides that manufacturing companies shall be allowed a credit in the amount of 2.5 percent of the average salaries of newly created manufacturing jobs multiplied by number of new jobs brought to the state.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax credit for manufacturing companies, reducing state tax revenue; aligns with 'creates tax breaks primarily for wealthy' (oppose indicator)90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Economic Development

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in committee · New York · Senate Jan 7, 2026

S 4712: Exempts athletic club membership dues from a sales tax

Exempts athletic club membership dues from a sales tax where such dues are spent on the improvement, maintenance or operation of the athletic club's activities occurring solely on the premises of a municipal parkland.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts athletic club dues from sales tax, reducing state revenue and weakening tax collection.90% confidence

Sub-Topics Sales Tax

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in committee · New York · Assembly Jan 7, 2026

A 2511: Repeals the Empire state film production credit and the Empire state film post production credit

This bill repeals two New York State tax credits: the Empire State Film Production Credit and the Empire State Film Post-Production Credit. It removes these incentives from the state tax code, directly affecting film production companies that previously qualified for these tax breaks. The repeal eliminates specific provisions in the tax law that allowed eligible film producers to reduce their state tax liability by a percentage of qualified production costs. This is a straightforward policy change that ends these financial incentives without altering other tax structures.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals film tax credits, eliminating state incentives and reducing tax breaks for producers, directly opposing tax benefit provisions.95% confidence

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