New York 2025-2026 Regular Session

New York Assembly Bill A05318

Introduced
2/13/25  
Refer
2/13/25  
Report Pass
4/1/25  
Refer
4/1/25  
Report Pass
4/1/25  
Engrossed
4/2/25  
Refer
4/2/25  
Engrossed
5/27/25  
Enrolled
6/26/25  
Chaptered
6/26/25  

Caption

Extends the expiration date of the personal income tax surcharge imposed by the city of Yonkers.

Summary

Bill A05318 seeks to amend the New York tax law to extend the expiration date of the personal income tax surcharge imposed by the city of Yonkers. The bill modifies existing provisions to allow the surcharge to remain in effect until September 30, 2027, thereby providing the city with continued revenue from this tax source. The bill outlines the procedural requirements for enacting local laws related to the surcharge, ensuring compliance with state regulations.

Impact

The passage of this bill will have a direct impact on the residents of Yonkers, as it allows the city to maintain its personal income tax surcharge for an additional two years. This extension is expected to generate ongoing revenue for the city, which may be utilized for local services and infrastructure. The amendment also clarifies the procedures for enacting and amending local tax laws, potentially streamlining future tax adjustments.

Sentiment

The sentiment surrounding Bill A05318 appears to be largely favorable, as evidenced by the voting history. The bill passed through various committees with significant support, including a final passage in the Assembly with 105 votes in favor and 43 against, and a strong showing in the Senate with 49 yeas to 9 nays. This indicates a general consensus among lawmakers regarding the necessity of the surcharge extension.

Contention

While the bill received broad support, there were some dissenting voices during the voting process, particularly in the Assembly where 43 members voted against it. Points of contention likely revolve around concerns about the financial burden on residents due to the extended tax surcharge, with some lawmakers advocating for tax relief instead. However, specific arguments from opponents were not detailed in the available discussion transcripts.

Companion Bills

NY S00436

Same As Extends the expiration date of the personal income tax surcharge imposed by the city of Yonkers.

Previously Filed As

NY S00436

Extends the expiration date of the personal income tax surcharge imposed by the city of Yonkers.

NY A11535

Relates to personal income taxes in the city of New York

NY S00432

Extends the expiration of the mortgage recording tax imposed by the city of Yonkers.

NY A05329

Extends the expiration of the mortgage recording tax imposed by the city of Yonkers.

NY S06843

Extends the authority of the county of Nassau to impose hotel and motel taxes; extends the expiration of certain provisions relating to a surcharge on tickets to places of entertainment in such county, a charge for copying and searching for police accident reports, and receipt of service charges by the Nassau county traffic and parking violations agency; extends the authority of Nassau County to impose additional sales and compensating use taxes and local government assistance programs in Nassau County.

NY A11554

Permits the city of Yonkers to establish a surcharge for vacant and abandoned property

NY A08953

Enacts the "fair share act"; authorizes cities imposing city personal income taxes to adopt and amend local laws imposing an additional tax of two percent on the annual city taxable income of city residents, estates and trusts reporting any return in excess of one million dollars.

NY S08577

Enacts the "fair share act"; authorizes cities imposing city personal income taxes to adopt and amend local laws imposing an additional tax of two percent on the annual city taxable income of city residents, estates and trusts reporting any return in excess of one million dollars.

NY A10340

Increases tax rates imposed on unincorporated businesses and corporations in New York city upon adoption of a local law by the local legislative body of the city of New York.

NY S09189

Increases tax rates imposed on unincorporated businesses and corporations in New York city upon adoption of a local law by the local legislative body of the city of New York.

Similar Bills

No similar bills found.