New York 2025-2026 Regular Session

New York Assembly Bill A04241

Introduced
1/31/25  

Caption

Establishes the USDA construction tax credit for a percentage of the profit on any newly constructed home that is sold to someone qualifying with a USDA mortgage.

Summary

Bill A04241 proposes the establishment of a USDA construction tax credit in New York, allowing taxpayers to claim a credit of up to fifteen percent of the difference between the total construction cost and the final sale price of newly constructed properties sold to buyers using USDA mortgages. This initiative aims to incentivize the construction and sale of homes that are accessible to individuals financing their purchases through USDA mortgage programs, which are designed to promote homeownership in rural areas.

Impact

If enacted, this bill would amend the New York tax law to create a new tax credit specifically for transactions involving USDA mortgages. This could potentially stimulate the housing market by encouraging builders to construct more homes that meet the criteria for USDA financing, thereby increasing homeownership opportunities for low to moderate-income families in rural communities. Additionally, it may lead to changes in the financial landscape for construction projects and home sales in the state.

Sentiment

The sentiment surrounding Bill A04241 appears to be generally positive among proponents who view it as a valuable tool for enhancing homeownership opportunities in rural areas. However, there may be concerns from some stakeholders regarding the fiscal implications of introducing new tax credits and how they might affect the state's budget and tax revenue.

Contention

Notable points of contention may arise from discussions on the potential impact of the tax credit on state finances, with some legislators possibly expressing concerns about the long-term sustainability of such incentives. Additionally, there may be differing opinions on whether the credit adequately addresses the needs of low-income families or if it primarily benefits developers and builders.

Companion Bills

NY S00849

Same As Establishes the USDA construction tax credit for a percentage of the profit on any newly constructed home that is sold to someone qualifying with a USDA mortgage.

Previously Filed As

NY A09696

Establishes the USDA construction tax credit for a percentage of the profit on any newly constructed home that is sold to someone qualifying with a USDA mortgage.

NY S00849

Establishes the USDA construction tax credit for a percentage of the profit on any newly constructed home that is sold to someone qualifying with a USDA mortgage.

NY HB05503

An Act Requiring Mortgagees To Provide Mortgagors With Periodic Statements.

NY S1763

Provides refundable gross income tax credit for early principal payments on certain home mortgages.

NY A4122

Provides refundable gross income tax credit for early principal payments on certain home mortgages.

NY H5268

Creates the home-fit dwelling units act to apply to all new construction of covered dwelling units to incorporate design features that provide safe and convenient use of to the greatest extent feasible, regardless of age or physical ability.

NY S0714

Creates the home-fit dwelling units act to apply to all new construction of covered dwelling units to incorporate design features that provide safe and convenient use of to the greatest extent feasible, regardless of age or physical ability.

NY SB152

authorizing the sale of toll credits to fund a newly established noise barrier construction fund for the design and construction of noise barrier projects.

NY HB1153

Revenue and taxation; tax credit for newly constructed residences built by a residential contractor or builder that are sold to taxpayers earning no more than 80 percent of the area median income; provide

NY SB152

Authorizing the sale of toll credits to fund a newly established noise barrier construction fund for the design and construction of noise barrier projects.

Similar Bills

No similar bills found.