New York S 389: Exempts certain not-for-profit corporations from the real estate transfer tax if such conveyance is for the purpose of providing food for free to persons experiencing food insecurity

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S00389 Summary:

BILL NOS00389 

&nbsp

SAME ASSAME AS A05778

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SPONSORPALUMBO

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1449-ee, Tax L

&nbsp

Exempts certain not-for-profit corporations from the real estate transfer tax if such conveyance is to a food relief organization for the purpose of providing food for free to persons experiencing food insecurity.

Go to top S00389 Actions:

BILL NOS00389 

&nbsp

01/08/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS00389 Committee&nbspVotes:

Go to topS00389 Floor&nbspVotes:

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

Go to topS00389 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 389

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sen. PALUMBO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to exempting certain not-for-
 profit corporations from the real estate transfer tax if such convey-
 ance is for the purpose of providing food for free to persons experi-
 encing food insecurity

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

 1 Section 1. Section 1449-ee of the tax law is amended by adding a new
 2 subdivision 6 to read as follows:
 3 6. In addition to any other exemption provided by this section, a town
 4 may, by local law, provide an exemption for conveyances to any food
 5 relief organization. For the purposes of this subdivision, a "food
 6 relief organization" shall mean a religious organization or any other
 7 tax exempt corporation, incorporated pursuant to the not-for-profit
 8 corporation law, that provides food for free to persons experiencing
 9 food insecurity, including but not limited to a food pantry, food bank,
 10 or soup kitchen.
 11 § 2. This act shall take effect immediately; provided, however, that
 12 the amendments to section 1449-ee of the tax law made by section one of
 13 this act shall not affect the repeal of such section and shall be deemed
 14 repealed therewith.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01608-01-5

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