New York A 517: Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce

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A00517 Summary:

BILL NOA00517 

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SAME ASNo Same As

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SPONSORWoerner

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COSPNSR

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MLTSPNSR

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Amd §612, Tax L

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Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce.

Go to top A00517 Actions:

BILL NOA00517 

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01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00517 Committee&nbspVotes:

Go to topA00517 Floor&nbspVotes:

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

Go to topA00517 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 517

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to providing a deduction
 against adjusted gross income for dues paid by small businesses to
 chambers of commerce

 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) In the case of a taxpayer who is a small business, an amount
 4 equal to the amount paid by such taxpayer as dues to the local chamber
 5 of commerce within which such business is located, provided that such
 6 chamber of commerce is incorporated under section fourteen hundred ten
 7 of the not-for-profit corporation law. The amount deductible pursuant to
 8 this paragraph shall not include any portion of the amount of dues paid
 9 by the taxpayer that are used or intended to be used for the purposes of
 10 lobbying. For purposes of this paragraph, the term "small business"
 11 shall mean a business with fifty employees or less.
 12 § 2. This act shall take effect immediately and shall apply to taxable
 13 years beginning on or after January 1, 2027.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01399-01-5

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