Budget & Taxes (Tax Credits)

in committee · New York · Assembly Jan 7, 2026

A 485: Provides a personal income tax credit for parents who home school their children

Provides a personal income tax credit for parents who home school their children equal to the cost of learning materials purchased for home school purposes during the taxable year.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing state tax revenue, aligning with tax relief for parents, supporting fiscal policy for education expenses.95% confidence ✓ EducationSupports EducationProvides tax credit for homeschooling materials, reducing costs for parents and expanding educational access options within K-12 education.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · New York · Assembly Apr 9, 2026

A 7567: Relates to the definition of business entity; and relates to the allowance and application of the newspaper and broadcast media jobs tax credit

Includes not-for-profit corporations and public television or radio corporations in the definition of business entity; allows such entities to claim the newspaper and broadcast media jobs tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility to public media entities, providing fiscal support for media services through tax relief.85% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 3597: Creates a congestion toll offset tax credit

This bill creates a tax credit for residents of Rockland or Orange counties who pay tolls on the George Washington or Governor Mario M. Cuomo bridges and later enter New York City's congestion toll zone within two hours. The credit equals the toll amount paid, reducing their state income tax liability for that year. Joint filers can combine their individual toll payments to calculate a combined credit. The credit applies immediately to the tax year the bill passes and all future years.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing state income tax liability for qualifying commuters, providing direct tax relief per bill's summary.90% confidence

Sub-Topics Income Tax Tax Credits

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in committee · New York · Senate Jan 7, 2026

S 4660: Repeals the empire state jobs retention program credit

This bill repeals New York's Empire State Jobs Retention Program tax credit, which previously provided tax breaks to businesses that retained or created jobs in the state. It directly affects businesses that had claimed this credit under the existing tax law. The bill removes specific provisions in the tax law and economic development law that established the credit, eliminating the program's legal basis. The repeal takes effect for taxable years beginning January 1st after the law is enacted.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax credit for businesses, eliminating a tax incentive and restricting a tax break under Budget & Taxes policy.95% confidence

Sub-Topics Tax Credits Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 1798: Relates to establishing a tax credit for electric vehicle charging stations task force

Establishes a tax credit for electric vehicle charging stations task force to recommend a program for a tax credit for commercial property owners who install electric vehicle charging stations on such property.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax credit for commercial EV charging stations, providing tax relief to property owners. Directly advances tax policy through incentive program.95% confidence ✓ EnergySupports EnergyBill creates task force to recommend tax credits for EV charging stations, directly promoting clean energy infrastructure adoption and electric vehicle infrastructure expansion.90% confidence ✓ EnvironmentSupports EnvironmentPromotes EV infrastructure via tax credits, supporting clean energy adoption and reduced emissions from transportation.90% confidence ✓ TransportationSupports TransportationCreates tax credit task force for EV charging stations, promoting sustainable transportation infrastructure funding and adoption.90% confidence

Sub-Topics Tax Credits Electric Vehicles Electric Vehicles

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in committee · New York · Assembly Jan 7, 2026

A 9207: Enacts Retain-NY by implementing tuition tax credits and increasing the amount of an allowable deduction

Relates to a tuition tax credit; increases the amount of an allowable deduction (Part A); reduces income by the amount of interest paid for student loans (Part B).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases tuition tax credits and student loan interest deductions, providing tax relief for education expenses, supporting middle/lower income families.95% confidence ✓ EducationSupports EducationProvides tuition tax credits and student loan interest deductions, reducing costs for higher education access, aligning with expanding educational access under the topic.85% confidence

Sub-Topics Tax Credits Student Financial Aid

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in committee · New York · Assembly Jan 7, 2026

A 8176: Relates to tax credits for residents of certain cities

Bill A 8176 modifies tax credits for residents of cities with a population over one million. It introduces income-based reductions to the existing school tax reduction credit, where the credit amount decreases for taxpayers whose income exceeds certain thresholds. The bill also establishes a new refundable child tax credit of $300 per qualifying child for these residents. This new child tax credit is also subject to income limitations and requires a social security number or individual taxpayer identification number for each child claimed.

Topics ✓ Budget & TaxesSupports Budget & TaxesNew refundable child tax credit ($300/child) and adjusted school credit target lower/middle-income residents with income-based thresholds, providing tax relief per budget/tax indicators.92% confidence ✗ ImmigrationOpposes ImmigrationRequires Social Security number for tax credit, restricting access for immigrants without SSN per bill's income limitations and SSN requirement.85% confidence

Sub-Topics Tax Credits

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in committee · New York · Senate Jan 7, 2026

S 576: Establishes a manufactured housing tax credit

Establishes a manufactured housing tax credit which provides for a credit of up to two thousand dollars for each new manufactured home that the taxpayer constructed and for which a certificate of occupancy has been issued on or after January first, two thousand twenty-five and on or before December thirty-first, two thousand thirty-one.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for manufactured housing, offering direct tax relief to homeowners purchasing new homes within specified timeframe.95% confidence ✓ HousingSupports HousingTax credit incentivizes new manufactured home construction (affordable housing type) between 2025-2031, directly funding housing development per support indicators.95% confidence

Sub-Topics Tax Credits Affordable Housing Housing Finance Property Taxes

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in committee · New York · Assembly Jan 7, 2026

A 1170: Relates to providing a tax credit for the purchase of assistive technology devices

This bill creates a tax credit of up to $500 per year for individuals with disabilities who purchase assistive technology devices. It covers tools like specialized software, adaptive equipment, or modified devices that help improve daily functioning, and allows unused credit to carry over to future tax years. The credit applies to purchases made after January 1, 2025, and directly benefits taxpayers with disabilities seeking accessible technology.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit relief for disability tech purchases, advancing fiscal support for targeted taxpayers under Budget & Taxes policy.95% confidence ✓ HealthcareSupports HealthcareTax credit for assistive technology improves accessibility and daily functioning for people with disabilities, enhancing healthcare-related access and support.85% confidence ✓ TechnologySupports TechnologyProvides tax credit for assistive technology, promoting digital equity and accessibility for people with disabilities through financial support for tech devices.85% confidence

Sub-Topics Tax Credits

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in committee · New York · Senate May 5, 2026

S 3950: Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities

This bill expands New York's existing apprenticeship tax credit by adding a $500 annual tax credit for employers who hire individuals with disabilities as apprentices. It directly affects employers participating in state-approved apprenticeship programs who hire people meeting the state's disability definition (from Executive Law §292(21)). The new credit applies separately from the existing annual credit structure for apprentice years (e.g., $2,000 for first-year apprentices), providing an additional incentive for disability inclusion. The change takes effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $500 tax credit for employers hiring disabled apprentices, providing direct tax relief under state tax code.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill adds $500 tax credit for employers hiring disabled apprentices, directly expanding employment opportunities and promoting inclusive hiring for a vulnerable workforce segment.90% confidence

Sub-Topics Tax Credits Apprenticeships

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