Sen. Patrick Gallivan

Maddy summaryThis bill amends New York State and New York City tax laws to adjust tax rates for small business income. It establishes tiered rates for businesses with "business income base" under $500,000, reducing rates from 6.5% (2026) to 4% (2027) and further to 2.5% (2028) for the base amount, with higher marginal rates for income above $400,000. It defines "small business" as sole proprietors with under $550,000 net income, or entities like LLCs/partnerships/S-corps with under $550,000 for farm businesses or $1.5 million for non-farm businesses. The changes apply to taxable years beginning on or after January 1, 2027, and would affect sole proprietors, small partnerships, LLCs, and S-corporations meeting the income thresholds.

Maddy summaryThis bill prohibits state agencies from moving unspent money from funds that receive dedicated fees (like specific user fees) into other funds or using it for unrelated purposes. It applies directly to state funds that are legally required to keep money separate from general funds and spend it only for the specific purpose they were created for. The law requires these funds to remain distinct, preventing their unspent balances from being redirected to other programs or accounts. As a procedural budget rule, it focuses on fund management rather than new services or taxes.

Relates to exemptions available to veterans; requires school districts to provide the veterans alternative exemption; establishes that costs associated with such exemption shall be borne by the state.

Maddy summaryThis bill creates a new license plate option for active duty members of the U.S. military, featuring "U.S. Military" and their branch of service (shown via words or insignia). To qualify, applicants must provide proof of active duty status to the state motor vehicle department and pay the standard vehicle registration fee plus a one-time $10 service charge. The state must cover plate costs through a $6,000 surety bond or by securing at least 200 non-refundable orders within two years. All fees collected will fund the design, production, and distribution of these plates, as specified in state law.

Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.

Establishes the crime of failure to retreat when a person who is within twenty-five feet of a police officer or peace officer engaged in the performance of their duties and the police officer or peace officer orders such person to halt or retreat and the person fails to do so immediately; requires the posting of bail.

Directs the New York state thruway authority to establish an electronic toll collection device for motor vehicles used by farms which grants a discount for use of the thruway.

Maddy summaryS 5091 expands New York's "Doctors Across New York" program to include dentists, allowing them to access the same loan repayment and practice support benefits previously available only to physicians. The bill allocates specific state funds for dentist loan repayment (through Section 2807-m) and practice support (through Section 2807-m), maintaining the existing regional funding distribution (1/3 to NYC, 2/3 to other areas) and prioritizing underserved communities. Key provisions require at least 50% of funds to support general hospitals and ensure dentists working in primary care or specialty practices in underserved areas can qualify for assistance. The changes directly affect dentists and physicians seeking to establish or join practices in medically underserved regions across New York State.

Relates to veterans' eligibility for public housing; expands eligibility requirements to include veterans of the recent conflicts; requires granting of a preference for public housing to veterans or families of veterans who have a military service connected disability.

Provides that the New York state health care quality and cost containment commission shall: evaluate each mandated benefit; investigate current practices of health plans with regard to the mandated benefit; investigate the potential premium impact of repealing and/or modifying the mandated benefits on all segments of the insurance market; hold at least two public hearings; submit a report to the legislature; makes related provisions.