New York 2025-2026 Regular Session

New York Assembly Bill A06340

Introduced
3/4/25  
Refer
3/4/25  

Caption

Establishes business franchise and personal income tax credits for a portion of the consideration paid under a contract with a minority or women-owned business.

Summary

Bill A06340 aims to amend the New York tax law by establishing tax credits for businesses that contract with minority and women-owned business enterprises (MWBEs). Specifically, it allows taxpayers to claim a credit equal to one-third of the payments made to MWBEs for goods and services, with a cap of $15,000 or 5% of total consideration paid to the taxpayer under government contracts. The bill is designed to encourage the engagement of MWBEs in state contracts and promote economic equity.

Impact

If enacted, this bill would create a new tax incentive for businesses engaging with MWBEs, thereby potentially increasing the volume of contracts awarded to these enterprises. It aims to enhance the economic participation of minority and women-owned businesses in New York, aligning with existing state policies that support diversity in contracting. The bill also introduces a limit on the total amount of credits available statewide, which could affect the overall fiscal landscape of tax credits in New York.

Sentiment

The sentiment surrounding Bill A06340 appears to be generally supportive, as it aligns with ongoing efforts to promote diversity and inclusion within state contracting processes. However, there may be concerns regarding the fiscal implications of the tax credits and their effectiveness in achieving the intended economic outcomes for MWBEs.

Contention

Notable points of contention may arise from the limitations placed on the credit, such as the exclusion of contracts already mandated under existing laws for MWBEs. Some stakeholders may argue that this could limit the effectiveness of the bill in significantly increasing MWBE participation. Additionally, there may be discussions about the overall cap on credits and its potential impact on businesses not qualifying for the incentive.

Companion Bills

No companion bills found.

Previously Filed As

NY A02719

Establishes business franchise and personal income tax credits for a portion of the consideration paid under a contract with a minority or women-owned business.

NY S1078

Establishes "Minority and Women-Owned Businesses State Contractor Remedies Act."

NY A1720

Establishes "Minority and Women-Owned Businesses State Contractor Remedies Act."

NY HR190

House Study Committee on Minority Business Enterprises, Women Owned Businesses, and Veteran Owned Businesses in State Contracting; create

NY S1062

Establishes Division of Minority and Women Business Development and State Chief Disparity Officer to monitor efforts to promote participation by minority-owned and women-owned businesses in State contracting.

NY S09926

Requires that certain contracts let by the office of general services be reserved for small businesses, including minority-owned business enterprises and women-owned business enterprises.

NY A05491

Requires contractors receiving public funds to pay amounts owed to small businesses and minority-owned business enterprises within 10 days of receipt of an undisputed invoice generated by a small business, minority-owned business enterprise or vendor management service and managed service provider on behalf of the small business or minority-owned business enterprise.

NY S02284

Requires contractors receiving public funds to pay amounts owed to small businesses and minority-owned business enterprises within 10 days of receipt of an undisputed invoice generated by a small business, minority-owned business enterprise or vendor management service and managed service provider on behalf of the small business or minority-owned business enterprise.

NY A08294

Authorizes the director of the division of minority and women's business development and the mayor of the city of New York to enter into a memorandum of understanding to allow reciprocity between the state and New York City for businesses that are certified as minority and women-owned business enterprises.

NY A10864

Establishes minority youth-owned business enterprises in the state of New York and the city of New York; creates certain contracting opportunities for members of minority youth-owned business enterprises; establishes an implementation program and oversight committee for minority youth-owned business enterprises.

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