Budget & Taxes (Tax Incentives)

in committee · New York · Assembly Jan 7, 2026

A 2108: Exempts baby bottles and bottle nipples from sales and compensating use tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential baby products from sales tax, providing direct tax relief for lower-income families purchasing necessities.95% confidence

Sub-Topics Sales Tax Tax Incentives

Track

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

Track

in committee · New York · Senate Jan 7, 2026

S 7925: Establishes a tax rebate program for rent-stabilized housing

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax rebate program targeting rent-stabilized housing with excessive property tax burden, providing tax relief to lower-income housing properties per support indicators.90% confidence ✓ HousingSupports HousingBill creates tax rebates for rent-stabilized buildings to reduce property tax burden, supporting tenant protections and affordable housing maintenance.90% confidence

Sub-Topics Property Tax Tax Incentives Affordable Housing Property Taxes Tenant Rights

Track

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

Track

in committee · New York · Senate Jan 7, 2026

S 7020: Exempts a portion of poll workers' income earned on an election day from state income tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts poll workers' election day income from tax, providing tax relief for lower-income workers as specified in support indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts poll workers' election day income from tax, directly increasing their net earnings and protecting income - a clear financial benefit for workers.85% confidence

Sub-Topics Income Tax Tax Incentives

Track

in committee · New York · Assembly Jan 7, 2026

A 7261: Exempts low-emission and energy efficient vehicles from retail sales and compensating use taxes

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts qualifying vehicles from sales tax, providing tax relief funded by emissions auctions, aligning with tax relief indicators.90% confidence ✓ EnergySupports EnergyExempts low-emission/energy-efficient vehicles from taxes to promote adoption, meeting EPA standards and funded by emissions auctions, directly advancing energy efficiency goals.95% confidence ✓ EnvironmentSupports EnvironmentExempts low-emission vehicles meeting EPA standards from taxes to reduce emissions, funded by emissions auctions, directly promoting cleaner transportation and climate goals.95% confidence ✓ TransportationSupports TransportationExempts low-emission vehicles from taxes to promote sustainable transportation, aligning with EPA standards and green vehicle policies.95% confidence

Sub-Topics Sales Tax Tax Incentives Electric Vehicles Air Quality Climate Change Electric Vehicles

Track

in committee · New York · Assembly Jan 7, 2026

A 2148: Exempts infant car seats from sales and compensating use tax

This bill exempts infant car seats from state sales tax and use tax. It directly affects parents and caregivers purchasing these safety devices for infants. The law adds a specific tax exemption category to the tax code, removing tax liability for car seats meeting the definition in vehicle safety regulations. As a result, buyers will pay no tax on qualifying infant car seats at the point of sale.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts infant car seats from sales tax, providing tax relief for parents purchasing safety devices.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

Track

in committee · New York · Senate Jan 7, 2026

S 4414: Establishes an optional local tax exemption for affordable multi-family housing, to be implemented based on regional recommendations developed by the division of housing and community renewal

Establishes an optional local tax exemption for affordable multi-family housing, to be implemented by cities, towns and villages based on recommendations developed by the division of housing and community renewal for each economic development region.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for affordable housing, reducing local tax burden on multi-family developments targeting lower-income housing, aligning with tax relief indicators.90% confidence ✓ HousingSupports HousingTax exemption incentivizes affordable housing development by reducing costs for multi-family projects, directly advancing affordable housing access.95% confidence

Sub-Topics Tax Incentives Affordable Housing Historic Preservation Property Taxes

Track

passed · New York · Senate Mar 5, 2026

S 3665: Expands the tax exemption for new farm buildings

S 3665 expands the real property tax exemption for new farm buildings. It includes structures used for the on-farm processing of agricultural and horticultural commodities. Additionally, the bill extends the exemption to cover buildings used for the on-farm sale of maple syrup, honey, and beeswax. This change benefits farmers and agricultural businesses by reducing their property tax burden on these specific types of structures. The act takes effect one year after becoming law, applying to assessment rolls prepared on

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemption for farm buildings, reducing property tax burden on agricultural structures, aligning with tax relief indicators for businesses.90% confidence

Sub-Topics Property Tax Tax Incentives

Track

died · New York · Senate Jan 7, 2026

S 6533: Relates to tax abatement for rent-controlled and rent regulated property occupied by and real property owned by senior citizens or persons with disabilities

Relates to tax abatement for rent-controlled and rent regulated property occupied by and real property owned by senior citizens or persons with disabilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax abatement (relief) for seniors/disabled renters, reducing their tax burden per bill title and summary.90% confidence ✓ HousingSupports HousingBill provides tax abatement for rent-controlled properties serving seniors/disabled, preserving affordable housing and protecting tenants.95% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes Renters

Track