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S09009 Summary:
| BILL NO | S09009C |
| SAME AS | SAME AS UNI. A10009-C |
| SPONSOR | BUDGET |
| COSPNSR | |
| MLTSPNSR | |
| Amd Various Laws, generally | |
| Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2026-2027 state fiscal year; sets forth a child and dependent care credit for taxable years beginning on or after January 1, 2026 (Part A); excludes up to twenty-five thousand dollars in qualified tips earned from New York adjusted gross income (Part B); retains the deductibility of certain charitable contributions (Part C); standardizes the definition of farmer for various tax credits (Part D); extends the current corporate tax rates (Part E); provides for exemptions from calculation of income in certain cases, provided such exemptions were not already applied in the calculation of income under federal provisions (Part F); relates to the treatment of certain deductions allowable under the internal revenue code in calculating New York city taxable income for corporations for taxable years beginning after December 31, 2024 (Part G); extends provisions of law relating to the commercial security tax credit from January 1, 2026 until January 1, 2029 (Part I); enhances the New York city musical and theatrical production credit (Part J); defines the term "alternative nicotine product"; makes provisions relating to the possession for sale, sale, and taxation of alternative nicotine products (Part K); extends the real estate transfer tax rate reduction for conveyances of real property to existing real estate investment funds (Part M); directs the commissioner of taxation and finance to establish a sales and use tax reregistration program and a sales and use tax penalty and interest discount program (Part N); extends the sales tax exemption for vending machines (Part P); extends the residential energy storage sales tax exemption for two years (Part Q); relates to the petroleum business tax filing deadline for commercial vessel operators (Part R); extends the alternative fuels tax exemptions (Part S); makes technical corrections to the STAR exemption and STAR credit programs (Part T); extends the assessment ceiling for local public utility mass real property to January 1, 2031; clarifies the powers of the state board of real property tax services (Part U); relates to rent exemptions and rent increase exemptions and property tax exemptions for certain persons; extends provisions of law relating thereto (Subpart A); provides notice to tenants regarding rent increase exemptions (Subpart B)(Part V); conforms pari-mutuel tax provisions; makes technical corrections (Part W); extends the utilization of funds in off-track betting corporations' capital acquisition funds (Part X); extends certain provisions of law relating to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks, distributions of wagers, and the imposition of certain taxes related thereto (Part Y); extends certain seasonal employee licensing requirements for additional race dates at Saratoga Racetrack for the year 2026 (Part Z); excludes certain distributions on federal elections for the purposes of calculating federal adjusted gross income (Part AA); relates to tax credits for donations to food pantries made by farmers (Part BB); relates to the sales tax exemption for meal donations; authorizes students to donate unused meal funds, meals or meal points to other students enrolled in such school, college or university who are facing food insecurity; extends the authorization of such sales tax exemption (Part CC); establishes additional qualifications for the board members of regional off-track betting corporations (Part DD); relates to the real property tax exemption for disabled veterans (Part EE); establishes a protecting our wallets energy rebate (POWER) credit (Part FF); relates to standardbred total carbon dioxide (TCO2) on-track drug testing (Part GG); authorizes a city having a population of one million or more to impose a surcharge on property that does not serve as a primary residence (Part HH); authorizes additional vendor fees to vendor tracks and video lottery gaming facilities; directs the gaming commission to conduct a study on video lottery terminal vendor fees and commercial casino tax rates (Part II); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to certain sites (Part JJ). | |
S09009 Floor Votes:
Yes
Alvarez
Yes
Carroll P
No
Friend
No
Lemondes
Yes
Pheffer Amato
No
Slater
Yes
Anderson
Yes
Carroll RC
No
Gallagher
Yes
Levenberg
No
Pirozzolo
No
Smith
No
Angelino
Yes
Cashman
No
Gallahan
Yes
Lucas
Yes
Powers
No
Smullen
No
Bailey
Yes
Chandler-Waterm
No
Gandolfo
Yes
Lunsford
Yes
Pretlow
Yes
Solages
No
Barclay
Yes
Chang
Yes
Gibbs
Yes
Lupardo
No
Ra
Yes
Steck
Yes
Barrett
No
Chludzinski
No
Giglio
Yes
Magnarelli
ER
Raga
Yes
Stern
No
Beephan
Yes
Clark
Yes
Glick
ER
Maher
Yes
Rajkumar
Yes
Stirpe
No
Bendett
Yes
Colton
No
Gonzalez-Rojas
No
Manktelow
Yes ‡
Ramos
No
Tague
Yes
Benedetto
Yes
Conrad
ER
Gray
Yes
McDonald
No
Reilly
No
Tannousis
No
Berger
ER
Cook
Yes
Griffin
ER
McDonough
Yes
Reyes
Yes
Tapia
Yes
Bichotte Hermel
Yes
Cruz
No
Hawley
Yes
McMahon
Yes
Rivera
Yes
Taylor
No
Blankenbush
Yes
Cunningham
Yes
Hevesi
ER
Meeks
Yes
Romero
Yes
Torres
No
Blumencranz
Yes
Dais
Yes
Hooks
No ‡
Mikulin
Yes
Rosenthal
No
Valdez
No
Bologna
Yes
Davila
Yes
Hunter
No
Miller
Yes
Rozic
Yes
Vanel
Yes
Bores
Yes
De Los Santos
Yes
Hyndman
No
Mitaynes
Yes
Santabarbara
Yes
Walker
No
Brabenec
No
DeStefano
Yes
Jackson
No
Molitor
Yes
Sayegh
No
Walsh
Yes
Braunstein
Yes
Dilan
Yes
Jacobson
No
Moreno
Yes
Schiavoni
Yes
Weprin
Yes
Bronson
Yes
Dinowitz
No
Jensen
No
Morinello
Yes
Seawright
Yes
Wieder
Yes
Brook-Krasny
No ‡
DiPietro
Yes
Kassay
No
Norber
No
Sempolinski
Yes
Williams
No
Brown EA
No
Durso
Yes
Kay
Yes
Novakhov
Yes
Septimo
Yes
Woerner
No
Brown K
Yes
Eachus
Yes
Kelles
Yes
O'Pharrow
Yes
Shimsky
Yes ‡
Wright
Yes
Burdick
No
Eichenstein
Yes ‡
Kim
Yes
Otis
No
Shrestha
No
Yeger
Yes
Burke
ER
Fall
Yes
Lasher
No
Palmesano
Yes
Simon
Yes
Zaccaro
Yes
Burroughs
No
Fitzpatrick
Yes
Lavine
Yes
Paulin
Yes
Simone
Yes
Zinerman
No
Buttenschon
No
Forrest
Yes ‡
Lee
Yes ‡
Peoples-Stokes
No
Simpson
Yes
Mr. Speaker
‡ Indicates voting via videoconference