New York A 3900: Establishes a tax deduction for certain homeowners for the cost of sidewalk repairs

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A03900 Summary:

BILL NOA03900 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORWilliams

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COSPNSRTaylor, McDonough, Novakhov

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MLTSPNSR

&nbsp

Amd §612, Tax L

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Establishes a tax deduction for homeowners in a city with a population of one million or more for the cost of sidewalk repairs.

Go to top A03900 Actions:

BILL NOA03900 

&nbsp

01/30/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03900 Committee&nbspVotes:

Go to topA03900 Floor&nbspVotes:

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

Go to topA03900 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3900

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a tax deduction
 for sidewalk repairs

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

 1 Section 1. Subsection (c) of section 612 of the tax law is amended by
 2 adding a new paragraph 48 to read as follows:
 3 (48) The amount paid or incurred during the taxable year by a homeown-
 4 er in a city with a population of one million or more for the repair of
 5 sidewalk violations on sidewalks abutting land owned by such homeowner.
 6 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06816-01-5

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