New York 2025-2026 Regular Session

New York Senate Bill S00231

Introduced
1/8/25  
Refer
1/8/25  

Caption

Enacts the graduate outreach assistance law to exempt from state income taxation the first two hundred fifty thousand dollars, with a fifty thousand dollar cap per year, earned by a four-year college graduate and the first one hundred fifty thousand dollars, with a twenty-five thousand dollar cap per year, earned by a two-year college graduate.

Summary

Bill S00231 aims to amend New York's tax law by introducing the 'graduate outreach assistance law', which provides a tax exemption for income earned by recent college graduates. Specifically, the bill exempts the first $250,000 earned by individuals with a four-year degree from state income tax, with an annual cap of $50,000. Additionally, it allows for a similar exemption for those with a two-year degree, capping the exempt income at $150,000 with a $25,000 annual limit. This initiative is designed to encourage recent graduates to enter the workforce and support their financial stability as they begin their careers.

Impact

If enacted, this bill will significantly alter the tax obligations of recent college graduates in New York, potentially leading to increased disposable income for this demographic. The tax exemption could incentivize graduates to remain in New York after completing their education, thereby contributing to the state's economy. Furthermore, it may necessitate adjustments in the state's revenue projections and budget allocations, as the tax exemptions could reduce overall tax income from this group.

Sentiment

The general sentiment surrounding Bill S00231 appears to be supportive among proponents who argue that it will help young graduates establish themselves financially. However, there may be concerns from fiscal conservatives regarding the potential impact on state revenue and whether such tax breaks are sustainable in the long term. The absence of recorded votes or committee discussions indicates that the bill is still in the early stages of consideration.

Contention

Notable points of contention may arise from differing views on the effectiveness of tax exemptions as a means to support young graduates. Advocates for the bill argue that it will help retain talent in New York, while opponents may question the fairness of such exemptions and their impact on the state's budget. Additionally, there may be discussions about the potential for inequities in who benefits from the tax breaks, particularly if the exemptions disproportionately favor graduates from certain institutions or fields of study.

Companion Bills

No companion bills found.

Previously Filed As

NY S00091

Enacts the graduate outreach assistance law to exempt from state income taxation the first two hundred fifty thousand dollars, with a fifty thousand dollar cap per year, earned by a four-year college graduate and the first one hundred fifty thousand dollars, with a twenty-five thousand dollar cap per year, earned by a two-year college graduate.

NY S08911

Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.

NY H5218

Increases insurance coverage for hearing aids from one thousand five hundred dollars ($1,500) to one thousand seven hundred fifty dollars ($1,750), per ear, for all people regardless of age effective January 1, 2026.

NY S0120

Increases insurance coverage for hearing aids from one thousand five hundred dollars ($1,500) to one thousand seven hundred fifty dollars ($1,750), per ear, for all people regardless of age effective January 1, 2026.

NY A08752

Provides that any taxpayer who employees twenty or fewer employees, the first fifty thousand dollars is exempted from taxation.

NY A01069

Increases the value of homesteads which are exempt from civil judgments from one hundred fifty thousand to two hundred fifty thousand dollars.

NY A06390

Increases the value of homesteads which are exempt from civil judgments from one hundred fifty thousand to two hundred fifty thousand dollars.

NY S05968

Increases the value of homesteads which are exempt from civil judgments from one hundred fifty thousand to two hundred fifty thousand dollars.

NY S10304

Provides a state income tax exemption for police officers up to one hundred thousand dollars.

NY A10837

Provides a state income tax exemption for police officers up to one hundred thousand dollars.

Similar Bills

No similar bills found.