New York 2025-2026 Regular Session

New York Assembly Bill A02258

Introduced
1/16/25  
Refer
1/16/25  

Caption

Increases the maximum percentage allowed to be deposited from surplus revenues into the state tax stabilization reserve fund to 4 percent.

Summary

Bill A02258 proposes amendments to the state finance law, specifically regarding the tax stabilization reserve fund. The bill aims to increase the maximum percentage of surplus revenues that can be deposited into this fund from 0.2% to 0.4% of the fiscal year's norm. Additionally, it establishes procedures for transferring funds from the tax stabilization reserve to the general fund when tax receipts fall below the expected norm, ensuring that the reserve fund maintains a minimum balance of 4% of the norm. The bill outlines the repayment process for any transfers that reduce the reserve fund below this threshold, requiring repayment in equal annual installments over a period not exceeding six years. The impact of this bill on state laws includes a more robust mechanism for managing surplus revenues and ensuring fiscal stability during economic downturns. By allowing a higher percentage of surplus to be allocated to the tax stabilization reserve fund, the state may be better equipped to handle fluctuations in revenue, potentially leading to more consistent funding for essential services. This change could also influence future budgeting practices and tax policies, as it establishes a clearer framework for managing state finances in relation to surplus funds. The general sentiment surrounding Bill A02258 appears to be supportive, as it addresses fiscal management and aims to strengthen the state's financial position. However, the lack of recorded votes and committee discussions may indicate that the bill has not yet been thoroughly debated or scrutinized by lawmakers. This could change as the bill progresses through the legislative process. Notable points of contention could arise regarding the implications of increasing the reserve fund percentage. Some lawmakers may argue that higher allocations to the reserve could limit available funds for immediate state needs or tax reductions. Others may express concerns about the long-term sustainability of such a policy, particularly in times of economic uncertainty. The discussions around these points will likely shape the bill's reception as it moves forward.

Impact

The bill enhances the state's ability to manage surplus revenues by increasing the maximum percentage allocated to the tax stabilization reserve fund. This change is expected to provide a stronger financial buffer during economic downturns, allowing for more stable funding for state programs and services. Additionally, the repayment structure for any transfers from the reserve fund ensures that the fund can be replenished, promoting fiscal responsibility and sustainability in state finance management.

Sentiment

The sentiment around Bill A02258 is generally positive, as it seeks to improve the state's financial stability. However, the absence of recorded votes and detailed committee discussions suggests that it may not have undergone extensive debate yet, leaving room for varying opinions to emerge as the bill progresses.

Contention

Potential contention points may include concerns about the impact of increased reserve fund allocations on immediate state funding needs and tax policies. Some lawmakers may advocate for a more cautious approach to reserve fund management, fearing that higher allocations could restrict available resources for other critical state expenditures.

Companion Bills

No companion bills found.

Previously Filed As

NY A03214

Increases the maximum percentage allowed to be deposited from surplus revenues into the state tax stabilization reserve fund to 4 percent.

NY HB255

Increasing the percentage of revenue deposited in the education trust fund from the business profits tax.

NY SB1015

Amending amount of surplus deposited into Revenue Shortfall Reserve Fund

NY HB318

Relative to the percentage of revenue from the business enterprise tax deposited in the education trust fund.

NY HB115

Relating to the amount of surplus deposited into the Revenue Shortfall Reserve Fund and providing for an effective date

NY SB240

School funding; modifying calculation of State Aid; increasing percentage of certain funds to be retained. Effective date.

NY SB240

School funding; modifying calculation of State Aid; increasing percentage of certain funds to be retained. Effective date.

NY SB1472

Revenue Stabilization and Revenue Reserve Fund; revenue reserves.

NY SB97

Adjust a limit on the percentage increase in revenue payable from property taxes.

NY SF0019

Impact assistance payments-maximum percentages and review.

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