New York S 576: Establishes a manufactured housing tax credit

Bill Text

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S00576 Summary:

BILL NOS00576 

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SAME ASNo Same As

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SPONSORHELMING

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COSPNSRBORRELLO, RHOADS, ROLISON

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MLTSPNSR

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Add §50, amd §§210-B & 606, Tax L

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Establishes a manufactured housing tax credit which provides for a credit of up to two thousand dollars for each new manufactured home that the taxpayer constructed and for which a certificate of occupancy has been issued on or after January first, two thousand twenty-five and on or before December thirty-first, two thousand thirty-one.

Go to top S00576 Actions:

BILL NOS00576 

&nbsp

01/08/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

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Go to topS00576 Floor&nbspVotes:

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

Go to topS00576 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 576

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sens. HELMING, BORRELLO, RHOADS, ROLISON -- read twice and
 ordered printed, and when printed to be committed to the Committee on
 Investigations and Government Operations

 AN ACT to amend the tax law, in relation to establishing a manufactured
 housing tax credit

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

 1 Section 1. The tax law is amended by adding a new section 50 to read
 2 as follows:
 3 § 50. Manufactured housing tax credit. A taxpayer subject to tax under
 4 article nine-A or article twenty-two of this chapter shall be allowed a
 5 credit of up to two thousand dollars against such tax for each new manu-
 6 factured home that the taxpayer installed and for which a certificate of
 7 occupancy has been issued on or after January first, two thousand twen-
 8 ty-five and on or before December thirty-first, two thousand thirty-one.
 9 § 2. Section 210-B of the tax law is amended by adding a new subdivi-
 10 sion 61 to read as follows:
 11 61. A taxpayer shall be allowed a credit of up to two thousand dollars
 12 against such tax for each new manufactured home that the taxpayer
 13 installed and for which a certificate of occupancy has been issued on or
 14 after January first, two thousand twenty-five and on or before December
 15 thirty-first, two thousand thirty-one.
 16 § 3. Section 606 of the tax law is amended by adding a new subsection
 17 (bbb) to read as follows:
 18 (bbb) Manufactured housing tax credit. A taxpayer shall be allowed a
 19 credit of up to two thousand dollars against such tax for each new manu-
 20 factured home that the taxpayer installed and for which a certificate of
 21 occupancy has been issued on or after January first, two thousand twen-
 22 ty-five and on or before December thirty-first, two thousand thirty-one.
 23 § 4. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01068-01-5

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