New York A 10273: Expands the START-UP NY program to include medical primary care services

Bill Text

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A10273 Summary:

BILL NOA10273 

&nbsp

SAME ASSAME AS S08631-A

&nbsp

SPONSORCarroll R

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §§208, 612 & 1503, Tax L

&nbsp

Provides that certain deductions allowable under the internal revenue code related to certain types of property and domestic research or experimental expenditures shall be added to federal adjusted gross income.

Go to top A10273 Actions:

BILL NOA10273 

&nbsp

02/20/2026referred to ways and means

Go to topA10273 Committee&nbspVotes:

Go to topA10273 Floor&nbspVotes:

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

Go to topA10273 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10273

 IN ASSEMBLY

 February 20, 2026
 ___________

 Introduced by M. of A. R. CARROLL -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to the treatment of certain
 deductions allowable under the internal revenue code in calculating
 federal adjusted gross income

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

 1 Section 1. Paragraph (a) of subdivision 9 of section 208 of the tax
 2 law is amended by adding four new subparagraphs 24, 25, 26, and 27 to
 3 read as follows:
 4 (24) For taxable years beginning on or after January first, two thou-
 5 sand twenty-five, in the case of qualified production property described
 6 in paragraph two of subsection (n) of section one hundred sixty-eight of
 7 the internal revenue code, the amount of any deduction allowed pursuant
 8 to subsection (a) of section one hundred sixty-seven of the internal
 9 revenue code as if the taxpayer has not made an election pursuant to
 10 subsection (n) of section one hundred sixty-eight of the internal reven-
 11 ue code.
 12 (25) For taxable years beginning on or after January first, two thou-
 13 sand twenty-five, the amount of any foreign and domestic research or
 14 experimental expenditures, as defined in sections one hundred seventy-
 15 four and 174A of the internal revenue code, paid or incurred in each
 16 taxable year on and after January first, two thousand twenty-five, amor-
 17 tized over a sixty-month period as if the election in subsection (c) of
 18 section 174A of the internal revenue code applied to such foreign and
 19 domestic research or experimental expenditures.
 20 (26) For taxable years beginning on or after January first, two thou-
 21 sand twenty-five, the remaining amount of any foreign and domestic
 22 research or experimental expenditures, as defined in sections one
 23 hundred seventy-four and 174A of the internal revenue code, paid or
 24 incurred prior to January first, two thousand twenty-five, determined as
 25 if section one hundred seventy-four of the internal revenue code in
 26 effect as of January first, two thousand twenty-two, applied to such
 27 expenditures.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14215-04-6

 A. 10273 2

 1 (27) For taxable years beginning on or after January first, two thou-
 2 sand twenty-five, in the case of section 179 property as described in
 3 subsection (d) of section one hundred seventy-nine of the internal
 4 revenue code with respect to such property the amount of any deduction
 5 made pursuant to section 179 of the internal revenue code as it shall
 6 have been in effect as of January first, two thousand twenty-two.
 7 § 2. Paragraph (b) of subdivision 9 of section 208 of the tax law is
 8 amended by adding three new subparagraphs 28, 29, and 30 to read as
 9 follows:
 10 (28) For taxable years beginning on or after January first, two thou-
 11 sand twenty-five, in the case of qualified production property described
 12 in paragraph two of subsection (n) of section one hundred sixty-eight of
 13 the internal revenue code, any amount which the taxpayer claimed as a
 14 deduction under subsection (a) of section one hundred sixty-seven of the
 15 internal revenue code that included an allowance solely as a result of
 16 an election made pursuant to subsection (n) of section one hundred
 17 sixty-eight of the internal revenue code.
 18 (29) For taxable years beginning on or after January first, two thou-
 19 sand twenty-five, a