Budget & Taxes

in committee · New York · Assembly Jan 7, 2026

A 3765: Establishes a sales tax exemption for background check fees

This bill (A 3765) exempts fees paid for national instant criminal background checks from state sales tax. It directly affects businesses and individuals who pay these fees - such as gun sellers, employers, or others requiring background checks - by removing the sales tax burden on those specific charges. The law amends tax code to add a new exemption category (paragraph 47) for fees imposed under Executive Law § 228. The exemption takes effect in the next sales tax quarter at least 90 days after the bill becomes law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts background check fees from sales tax, providing direct tax relief per tax policy indicators.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 1520: Reimburses counties who have purchased or will purchase document management software designed specifically for the child welfare industry

S 1520 requires the state to reimburse counties for the full cost of document management software specifically designed for child welfare cases (including abuse, neglect, and maltreatment services). It directly affects counties that have already purchased or plan to purchase this software, covering both past and future expenses. The bill mandates counties provide documentation like receipts to verify purchases, and the state will fund reimbursements using general fund money. This policy creates a concrete financial mechanism to support counties in adopting paperless systems for child welfare case management.

Topics ✓ Budget & TaxesSupports Budget & TaxesState allocates general fund money to reimburse counties for child welfare software, directly funding essential services through budget appropriation.90% confidence

Sub-Topics State Budget

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signed · New York · Senate Aug 7, 2025

S 7198: Relates to the imposition of sales and compensating use taxes by the county of Albany

This bill extends Albany County's authority to impose an additional 1% sales and use tax (on top of its existing 3% rate) until November 30, 2027. It directly affects residents and businesses in Albany County who pay this tax, as well as local governments that receive tax revenue distributions. The key provision requires the county to distribute the additional tax revenue quarterly to cities and unincorporated areas in the same proportion as its current 3% tax revenue, and to towns/villages in the same manner as the existing tax. The bill also specifies that if any city in the county exercises its separate tax authority, the county does not need to distribute the additional tax revenue during that period. This is a straightforward extension of an existing local tax authorization with clear revenue distribution rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends 1% sales tax authority to increase county revenue, directly advancing fiscal management and tax collection for local government funding until 2027.95% confidence

Sub-Topics Revenue Sales Tax

in committee · New York · Assembly Jan 7, 2026

A 1887: Establishes the empire state public bank

Relates to establishing the empire state public bank to use the state's depository assets to generate additional benefit for the people and the economy of the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates public bank to leverage state depository assets for economic benefit, aligning with fiscal responsibility and generating state revenue without direct tax changes.85% confidence

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in committee · New York · Assembly Jan 7, 2026

A 6340: Establishes business franchise and personal income tax credits for a portion of the consideration paid under a contract with a minority or women-owned business

Establishes business franchise and personal income tax credits for a portion of the consideration paid under a contract with a minority or women-owned business.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits for minority/women-owned business contracts, providing targeted tax relief under fiscal policy to incentivize inclusive economic activity.95% confidence

Sub-Topics Business Taxes Income Tax

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in committee · New York · Senate Jan 16, 2026

S 4671: Authorizes the New York state energy research and development authority to develop a temporary middle income home energy assistance program; suspend taxes on home heating fuels; appropriation

Authorizes the New York state energy research and development authority to develop, implement, administer and operate a temporary middle income home energy assistance program; suspends certain taxes on home heating fuels; makes an appropriation therefor.

Topics ✓ Budget & TaxesSupports Budget & TaxesSuspends home heating fuel taxes for middle-income households and funds energy assistance program, providing tax relief and fiscal support.90% confidence

Sub-Topics Appropriations

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in committee · New York · Senate Mar 23, 2026

S 3245: Relates to payments in lieu of taxes

This bill (S 3245) updates how New York local governments and school districts calculate payments in lieu of taxes (PILT) for tax-exempt properties. It requires the Commissioner of Taxation to compute an annual "quantity change factor" showing percentage shifts in taxable property values between specific assessment rolls. This factor must include changes in value for properties under PILT agreements, ensuring these adjustments directly impact local tax revenue calculations. The bill affects municipalities and school districts receiving PILT payments by standardizing how property value changes are factored into their funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesUpdates PILT calculations to reflect current property value changes, ensuring accurate local tax revenue and fiscal responsibility for municipalities.85% confidence

Sub-Topics Property Tax Revenue

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in committee · New York · Senate Jan 7, 2026

S 6472: Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for seniors/disabled through income-based tax abatement definition, aligning with tax relief for lower-income groups.90% confidence

Sub-Topics Tax Incentives

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failed · New York · Assembly Jan 7, 2026

A 7023: Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, and to allowing the city of New York to opt out of such tax exemption as applied to local taxes

Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, including, but not limited to strollers, car seats, infant and toddler mattresses, and cribs and to allowing the city of New York to opt out of such tax exemption as applied to local taxes by passing a resolution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for essential child care items, reducing tax burden on families and aligning with tax relief for lower-income households.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 6635: Relates to imposing an additional two percent sales tax on certain retail sales

Imposes an additional two percent sales tax on retail sales of motor vehicles over $70,000, excluding commercial vehicles and electric vehicles, jewelry over $5,000 and articles of clothing, footwear, handbags, luggage, umbrellas, wallets or watches sold for over $1,000; provides that such tax shall be distributed equally to the credit of the state university of New York and the city university of New York.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on luxury items to fund public universities (SUNY/CUNY), directly advancing public education funding through targeted taxation.95% confidence ✓ EducationSupports EducationBill imposes sales tax on luxury items to fund SUNY/CUNY universities, directly increasing higher education funding per tax distribution clause.95% confidence

Sub-Topics Sales Tax

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