This bill creates a state-funded program to reimburse small school districts for sharing a superintendent. It applies to districts with fewer than 1,000 students that partner with up to two other similarly sized districts, with reimbursement covering 17-25% of the superintendent's salary based on county median pay or actual costs. The state appropriates $1 million to fund these reimbursements, but excludes districts exceeding tax levy limits or participating in existing cooperative education agreements. Districts must submit claims documenting their costs and savings by September 1st following participation.
Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.
This bill creates a property tax abatement for geothermal well systems in New York City (a city of over one million people). It provides a 10% reduction on eligible installation costs (capped at $62,500 annually) for systems placed in service between 2027 and 2029. Property owners must obtain professional certifications, comply with building codes, and maintain the system to qualify. The tax break applies only to systems directly used for heating/cooling buildings, excluding costs covered by grants.
This bill exempts baby bottles and bottle nipples from sales and use taxes. It directly affects parents and caregivers who purchase these items, removing a tax obligation on essential baby products. The key provision adds a specific tax exemption category to the tax law, defining "baby bottle" as a bottle with a nipple for feeding infants and "bottle nipple" as the flexible feeding part. This change means these items will no longer be subject to state sales or use tax when purchased. The bill is procedural and focuses solely on tax treatment, with no other policy changes.
This bill (A 4764) eliminates two existing provisions: the excise tax on medical cannabis sales and the medical cannabis trust fund (a dedicated funding program). It directly affects medical cannabis businesses and patients by removing the tax they pay and ending the dedicated funding stream. The bill repeals specific sections of the tax law (Section 490) and state finance law (Section 89-h), taking effect immediately upon passage.
This bill creates a tax credit for businesses producing biomethane in New York State. It provides a 15-cent-per-gallon credit for initial biomethane production, increasing to 25 cents per gallon after the first 40,000 gallons per year per facility. The credit is capped at $2.5 million per business annually for up to four years and applies to taxable years beginning before 2020. The credit specifically targets commercial facilities producing biomethane from organic waste decomposition in airless tanks (anaerobic digesters), as defined by the bill. It affects New York-based biomethane producers operating at designated biofuel plants.
Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000.
This bill creates a new tax credit for New York State residents who pay for qualified caregiving services for eligible family members. It directly affects caregivers (including spouses on joint returns) with household incomes under $75,000 ($150,000 for couples) who provide uncompensated care to family members meeting specific criteria (e.g., over 18, NY resident, needing daily living assistance certified by a healthcare provider). The credit covers 50% of eligible expenses - such as home health services, respite care, or home modifications - up to $3,500 annually, with a total annual cap of $35 million allocated on a first-come basis. Unused credit amounts cannot be refunded or carried forward, and applications require documentation including income and family member details.
Bill A 8400 establishes a state aid program for certain cities, towns, villages, and fire districts. It targets jurisdictions where more than 35% of the total property value is tax-exempt. Subject to budgetary appropriation, the state will provide funds to these eligible entities. Half of the aid will be distributed based on the entity's population, and the other half will be based on the value of its tax-exempt property relative to other eligible entities.
This bill extends Ontario County's existing authority to impose additional local sales and use taxes until 2027. It specifically authorizes two tax rate increases: a one-eighth percent rate (for the period ending November 2027) and a combined three-eighths percent rate (also ending November 2027), both added to the county's base tax rate. The extension applies to taxes levied within Ontario County for local government funding. The bill modifies existing tax law to maintain these specific rate structures beyond their previous expiration date. This is a procedural extension of current tax authority, not a new tax.
