New York 2025-2026 Regular Session

New York Assembly Bill A04689

Introduced
2/4/25  
Refer
2/4/25  

Caption

Relates to tax check-off boxes on personal income tax return forms.

Summary

Bill A04689 proposes amendments to the New York tax law and state finance law, introducing a new section that allows individuals to contribute to charitable organizations through check-off boxes on personal income tax return forms, effective from the tax year beginning January 1, 2025. The contributions are to be made in whole dollar amounts and will not reduce the state tax owed by the individual. The bill also repeals several existing provisions related to tax check-off contributions, thereby streamlining the process for taxpayers wishing to support charitable causes directly through their tax returns.

Impact

The bill's impact on state laws includes the introduction of a simplified mechanism for taxpayers to contribute to registered charitable organizations via their income tax returns, potentially increasing charitable donations. The repeal of existing provisions related to tax check-offs may lead to a more efficient administrative process within the Department of Taxation and Finance, as it eliminates outdated regulations and consolidates the contribution process into a single framework.

Sentiment

The general sentiment surrounding Bill A04689 appears to be neutral, as there have been no recorded votes or significant committee discussions available at this time. The lack of opposition or support in the available records suggests that the bill may not be controversial, but further examination of future discussions may provide more insights into public and legislative sentiment.

Contention

Currently, there are no notable points of contention reported regarding Bill A04689. The absence of recorded votes and committee discussions indicates that the bill has not yet sparked significant debate among lawmakers or stakeholders, which may change as it progresses through the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

NY A01964

Relates to tax check-off boxes on personal income tax return forms.

NY SB477

Income Taxes; personal income tax rate; reduce

NY A10252

Establishes the disability care providers fund; provides for an election to such fund to be made on the personal income tax return of a taxpayer.

NY S09838

Establishes the disability care providers fund; provides for an election to such fund to be made on the personal income tax return of a taxpayer.

NY HB1000

Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide

NY HB112

Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 taxable years; provide

NY SB376

Incomplete gift nongrantor trusts: Personal Income Tax Law.

NY SB17

Personal income taxes: deductions: tips.

NY SB269

Personal income taxes: Fire Safe Home Tax Credits Act.

NY SB1084

Personal income taxes: Fire Safe Home Tax Credits Act.

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