Budget & Taxes (Tax Credits)

in committee · New York · Assembly Jan 7, 2026

A 287: Relates to curb repair in the city of New York

This bill requires New York City's department to repair curbs and curb cuts within 90 days of a homeowner's request submitted via 311 or the city website. It directly affects owners of one-, two-, or three-family homes who can request repairs. If the city misses the 90-day deadline, homeowners may hire a licensed contractor and receive a property tax credit covering the reasonable repair costs. The law sets clear timelines and financial recourse for residents, updating existing curb repair responsibilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax credit to homeowners for city repair delays, offering direct tax relief for residents affected by municipal inaction.95% confidence

Sub-Topics Property Tax Tax Credits

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in committee · New York · Senate Apr 29, 2026

S 1865: Enacts the lift our communities advertise locally (LOCAL) program

Enacts the lift our communities advertise locally (LOCAL) program which provides a tax credit on advertising for locally owned minority-owned and women-owned business enterprises, certified service-disabled veteran-owned business enterprises or a small business.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for qualifying businesses, advancing fiscal support through targeted tax relief for minority/women/veteran-owned small enterprises.95% confidence ✓ VeteransSupports VeteransBill explicitly includes certified service-disabled veteran-owned businesses in tax credit eligibility, directly supporting veteran business opportunities and employment.90% confidence

Sub-Topics Tax Credits Tags Small Business

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in committee · New York · Assembly Jan 7, 2026

A 2711: Establishes the historic preservation tax credit transfer program

Establishes the historic preservation tax credit transfer program to provide flexibility and incentives for businesses which rehabilitate historic properties to further promote the development of affordable housing.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax credit program providing tax relief to businesses for historic preservation, aligning with fiscal incentives for development.95% confidence ✓ HousingSupports HousingBill establishes tax credit incentives for rehabilitating historic properties to promote affordable housing development, directly advancing housing goals through funding and development incentives.95% confidence

Sub-Topics Tax Credits Affordable Housing Historic Preservation Property Development

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in committee · New York · Senate Jan 7, 2026

S 3961: Extends eligibility for the farm employer overtime tax credit

Extends eligibility for the farm employer overtime tax credit to certain professional employer organizations that are in a contractual relationship with an eligible farm employer.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends a tax credit (relief) for farm employers, directly supporting tax policy by reducing tax liability for eligible entities.95% confidence

Sub-Topics Tax Credits

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in committee · New York · Assembly Jan 7, 2026

A 3215: Establishes a tax credit for rent paid on the personal residence of certain taxpayers

Establishes a tax credit for rent paid on the personal residence of certain taxpayers who lease the taxpayer's primary residence during the taxable year and who pay rent with respect to such residence in excess of thirty percent of such taxpayer's gross income for such taxable year.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for renters paying >30% of income in rent, offering tax relief to lower/middle-income taxpayers per bill summary.92% confidence ✓ HousingSupports HousingProvides tax credit for renters paying >30% of income in rent, reducing housing cost burden for low-income tenants, supporting affordability.85% confidence

Sub-Topics Tax Credits Renters

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in committee · New York · Assembly Jan 7, 2026

A 4394: Enacts the "omnibus learning for work act"; appropriation

Enacts the "omnibus learning for work act"; establishes the youth apprenticeship program (Part A); establishes the enhanced regents professional diploma (Part B); establishes a youth apprenticeship tax credit (Part C); establishes the community college merit and mobility scholarship (Part D); renames certain schools established by a board of cooperative educational services as career prep centers (Part E); relates to the salary of certain teachers and staff providing instruction in career and technical education (Part F); implements the learning for work program (Part G).

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes a youth apprenticeship tax credit (Part C), providing direct tax relief to fund workforce development programs per budget/tax indicators.95% confidence ✓ EducationSupports EducationEstablishes youth apprenticeships, enhanced diplomas, tax credits, community college scholarships, and addresses teacher salaries - directly advancing educational access and funding opportunities.95% confidence

Sub-Topics Tax Credits Career & Technical Education Student Financial Aid

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in committee · New York · Assembly Jan 7, 2026

A 3457: Relates to the period during which the empire state digital gaming tax credit may be claimed, criteria for such tax credit, and allowing a rollover of such credit

Extends the period during which the empire state digital gaming tax credit may be claimed to 01/01/2032; amends the eligibility criteria for game development companies by changing the yearly timeframe structure, lowering the dollar threshold per production, and removing the in-state cost incurred threshold to accurately fit current digital gaming industry models; allows unused credits to be rolled over to the following tax year.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends digital gaming tax credit period and eases eligibility, providing tax relief to industry through expanded credit access and rollover provisions.90% confidence ✓ TechnologySupports TechnologyExtends tax credit for digital gaming companies, lowering eligibility thresholds to support industry growth and innovation in technology sector.90% confidence

Sub-Topics Tax Credits

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in committee · New York · Senate May 27, 2025

S 3168: Establishes a tax credit for certain volunteers who provide at least twenty-five hours of service during the year

Establishes a tax credit for certain volunteers at 501(c)(3) organizations or organizations affiliated with NY Cares or NY Service who provide at least twenty-five hours of service during the year.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for volunteers, directly providing tax relief per support indicators.95% confidence

Sub-Topics Tax Credits

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in committee · New York · Assembly Jan 7, 2026

A 7203: Enacts the "New York state nurse employment, enhancement and dignity act"

Enacts the "New York state nurse employment, enhancement and dignity act" to provide hazard pay to nurses during a state disaster emergency, an annual tax credit for nurses, a student loan forgiveness program for nurses, and preferential school admission for nurses.

Topics ✓ Budget & TaxesSupports Budget & TaxesAnnual tax credit for nurses provides direct tax relief, aligning with fiscal support indicators for healthcare workers.95% confidence ✓ HealthcareSupports HealthcareProvides hazard pay, tax credits, loan forgiveness for nurses - directly supports healthcare workforce stability and access to care95% confidence

Sub-Topics Tax Credits Healthcare Workforce

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failed · New York · Assembly Jun 4, 2026

A 6110: Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms

Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; and photoelectric/carbon monoxide detectors.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for smoke alarm installation, reducing tax burden - direct fiscal incentive aligning with tax relief support.95% confidence

Sub-Topics Tax Credits

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