Expands the solar energy system equipment tax credit to cover solar energy system equipment installed in a community solar array; defines "community solar array" to mean a location other than a person's principal residence where solar energy system equipment is owned and installed for use in such person's principal residence.
Establishes a tax rebate program for rent-stabilized housing that targets buildings with individually occupied rent-stabilized apartments where the property tax burden significantly exceeds rental income.
Requires a five percent tax on gross income upon every corporation which derives income from the data individuals of this state share with such corporations; establishes the New York data fund to distribute the earnings of the five percent to each taxpayer of the state.
This bill extends Tioga County's authority to collect an additional 1% sales and use tax on top of existing rates, through November 30, 2027. It directly affects residents and businesses in Tioga County who pay sales tax, as the county may continue using this tax to fund local services. The bill amends existing tax law to update the expiration date of this specific tax authorization, maintaining the current 1% rate for the new period. This is a straightforward extension of an existing tax policy with no new requirements or changes to the tax rate itself.
S 7420 extends Suffolk County's authority to impose an additional 1% sales and use tax on top of existing rates, effective June 2021 through November 2027. This tax applies to residents and businesses within Suffolk County that pay sales tax. The bill requires that 12.5% to 37.5% of the tax revenue collected must fund public safety, with the remainder going to the county's general fund. The measure modifies existing tax law to formalize this temporary tax increase and its revenue allocation rules.
Provides that no school district shall be eligible to receive the full apportionment of state aid to which it is entitled if evidence is found by the state comptroller when an audit is conducted and such audit finds that a district has inappropriate excess of their unexpended surplus funds and such school district did not reduce the school tax levy in a proportion equal to the excess of four percent of the current year school budget.
Exempts a portion of poll workers' income earned on an election day from state income tax; requires the board of elections, in conjunction with the department of taxation and finance, to conduct a public awareness campaign to inform poll workers of such tax exemption; requires the department of taxation and finance to issue guidelines on how poll worker income should be reported on tax returns.
Relates to the liability of a person who makes or uses a false record or statement material to an obligation to pay money to the state or a local government under the tax law, or who conceals or improperly avoids or decreases an obligation to pay money to the state or a local government under the tax law.
This bill imposes a per-ounce tax on sugary drinks based on their sugar content: no tax for drinks with ≤7.5g sugar per 12oz, 1¢ per ounce for 7.5-30g sugar, and 2¢ per ounce for ≥30g sugar. It applies to distributors (manufacturers, wholesalers) and retailers selling these drinks, but exempts medical beverages, milk, natural fruit/vegetable juices, and water. Revenue from the tax funds a new community health equity fund. The tax rate adjusts annually for inflation, and retailers must collect it at checkout if distributors haven’t already paid it.
This bill exempts low-emission and energy-efficient vehicles from New York's sales and use taxes. Vehicles must meet EPA air pollution and greenhouse gas standards (either EPA-certified or scoring 9+ on both metrics per the EPA's Green Vehicle Guide), with the state maintaining a public list of qualifying models. The tax exemption is funded by proceeds from emissions allowance auctions, capped at $27 million annually. The provision expires December 31, 2028.
