New York A 3108: Requires a study of the fiscal impacts of changing education funding from a real property tax-based mechanism to an income tax-based mechanism

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A03108 Summary:

BILL NOA03108 

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SAME ASNo Same As

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SPONSOREachus

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COSPNSRPaulin, Rosenthal, Peoples-Stokes

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MLTSPNSR

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Requires a study of the fiscal impacts of changing education funding from a real property tax-based mechanism to an income tax-based mechanism.

Go to top A03108 Actions:

BILL NOA03108 

&nbsp

01/23/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03108 Committee&nbspVotes:

Go to topA03108 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03108 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3108

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 23, 2025
 ___________

 Introduced by M. of A. EACHUS, PAULIN, ROSENTHAL, PEOPLES-STOKES -- read
 once and referred to the Committee on Ways and Means

 AN ACT directing the New York state department of education, the New
 York state department of taxation and finance, and the commissioner of
 taxation and finance to study the fiscal impact of funding education
 with state income tax

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Legislative findings. The legislature finds that within the
 2 current education funding system, which is based upon real property
 3 taxation, there are inherent inequities throughout the state. Children
 4 in different regions of the state receive varying degrees of education
 5 and ability to participate in extracurricular activities. The legisla-
 6 ture finds that children should not be penalized based upon their
 7 geographic location, a factor that is well beyond their control. There-
 8 fore, the legislature intends to determine a method of funding education
 9 that allows all children to receive the same educational and extracur-
 10 ricular opportunities.
 11 § 2. The New York state department of education and the commissioner
 12 of taxation and finance are hereby authorized and directed to assist the
 13 New York state department of taxation and finance in preparing a compre-
 14 hensive study documenting the fiscal implications of using state income
 15 taxes to fund education in lieu of using real property taxes.
 16 Such study shall consider the fiscal impacts on a broad spectrum of
 17 geographic regions throughout the state. The study should address as
 18 many of the inequities in the current education funding system as the
 19 department of education, the commissioner of taxation and finance, and
 20 the department of taxation and finance can identify. The study should
 21 include legislative recommendations that would help ensure a smooth
 22 transition from a real property tax based funding mechanism to the
 23 income tax based funding mechanism. The results of the study shall be

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06305-01-5

 A. 3108 2

 1 published no later than one year following the effective date of this
 2 act. A copy of the results of such study shall be submitted to the
 3 governor, the temporary president of the senate, and the speaker of the
 4 assembly.
 5 § 3. This act shall take effect immediately.

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