New York A 2314: Authorizes Seventh Day Church of God of the Apostolic Faith to receive retroactive real property tax exempt status

Bill Text

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A02314 Summary:

BILL NOA02314 

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SAME ASSAME AS S00975

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SPONSORRa

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COSPNSRJensen, Gandolfo, Maher, Slater, Bendett, Blankenbush, Manktelow, Smullen, Angelino, Miller, Chang,
 Lemondes, McDonough, Brabenec, Tannousis, Morinello, DeStefano, Tague, Simpson, Palmesano,
 DiPietro, Pirozzolo, Walsh, Bologna, Hawley, Norber, Chludzinski

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MLTSPNSR

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Amd §606, Tax L

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Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment.

Go to top A02314 Actions:

BILL NOA02314 

&nbsp

01/16/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA02314 Committee&nbspVotes:

Go to topA02314 Floor&nbspVotes:

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

Go to topA02314 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2314

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 16, 2025
 ___________

 Introduced by M. of A. RA, JENSEN, GANDOLFO, MAHER, SLATER, BENDETT,
 BLANKENBUSH, MANKTELOW, SMULLEN, ANGELINO, MILLER, CHANG, LEMONDES,
 McDONOUGH, BRABENEC, TANNOUSIS, MORINELLO, DeSTEFANO, TAGUE, SIMPSON,
 PALMESANO, DiPIETRO, PIROZZOLO, WALSH -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a supplemental
 household and dependent care credit payment

 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 606 of the tax law is amended by
 2 adding a new paragraph 1-c to read as follows:
 3 (1-c) Notwithstanding anything in this subsection to the contrary, for
 4 tax years beginning on or after January first, two thousand twenty-six,
 5 the commissioner shall issue a payment of a supplemental household and
 6 dependent care services credit to taxpayers eligible for a credit under
 7 this subsection. The amount of the supplemental payment shall be equal
 8 to fifteen percent of the taxpayer's actual credit amount allowed pursu-
 9 ant to paragraph one of this subsection. If the amount of credit allow-
 10 able under this subsection for any taxable year shall exceed the taxpay-
 11 er's tax for such year, the excess shall be treated as an overpayment of
 12 tax to be credited or refunded in accordance with the provisions of
 13 section six hundred eighty-six of this article, provided, however, that
 14 no interest shall be paid thereon.
 15 § 2. This act shall take effect immediately and shall apply to taxable
 16 years commencing on and after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02844-01-5

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