New York 2025-2026 Regular Session

New York Senate Bill S00655

Introduced
1/8/25  
Refer
1/8/25  

Caption

Enacts the accountability for development assistance act; standardizes applications for state development assistance; requires submission of certain development assistance agreements to the department of taxation and finance; requires recipients of certain development assistance to submit progress reports which include certain information and disclosures.

Summary

S00655 would create a new section of the Executive Law establishing the “Accountability for Development Assistance Act.” The bill is aimed at state and local economic development incentives, including tax exemptions, tax credits, grants, loans, and other forms of development assistance. It would require standardized applications for assistance, including detailed information about the applicant, the project site, current employment levels, the amount and type of assistance sought, projected job creation or retention, wages, and any other assistance being requested. It also requires annual progress reports from recipients and gives the state authority to verify reported information through site inspections and record reviews. The bill also adds recapture and enforcement provisions to development assistance agreements. Recipients would have to meet promised capital investment and job-creation or job-retention targets, and if they fail to do so, they could lose tax credits, be required to repay grants or loans on a pro rata basis, or repay the full amount if operations cease at the project site within five years. The bill further requires the Department of Economic Development to compile and publish annual unified economic development reports and to collect copies of development assistance agreements and progress reports from granting entities beginning in 2027 and 2028, respectively. The act would apply prospectively to agreements entered into on or after its effective date. Its main impact on state law would be to impose a uniform accountability framework across state economic development programs and related local authority assistance, while expanding reporting, disclosure, and recapture obligations for recipients and granting entities. It would affect businesses, nonprofits, and other entities receiving incentives, as well as state agencies and public authorities that administer those programs. The bill would also create new administrative duties for the Department of Economic Development, including publication of reports and oversight of compliance. There is no recorded committee transcript or vote history in the provided material, so no formal debate record is available. Based on the bill text, the measure appears designed to increase transparency and ensure that public subsidies produce promised jobs and investment, suggesting a generally accountability-focused and reform-oriented purpose. Because no votes or hearing comments are provided, there is no documented opposition or support to characterize beyond the bill’s apparent emphasis on oversight and enforcement.

Impact

The bill would amend the Executive Law to create a statewide accountability regime for economic development assistance, standardizing application requirements, mandating annual progress reporting, authorizing verification and inspections, and requiring recapture or repayment when job, wage, or investment commitments are not met. It would also require the Department of Economic Development to collect, compile, and publish development assistance agreements and progress reports, affecting state agencies, public authorities, and recipients of tax credits, grants, loans, and other incentives.

Sentiment

No committee transcripts or votes were provided, so there is no direct record of legislative debate or roll-call sentiment. The bill’s structure indicates a generally pro-accountability, pro-transparency approach to economic development subsidies, with an emphasis on ensuring public benefits are tied to measurable performance. The absence of recorded opposition or support means sentiment can only be inferred from the bill’s policy design, not from legislative history.

Contention

The likely points of contention are the bill’s stricter reporting and disclosure requirements, the administrative burden on granting entities and recipients, and the mandatory recapture provisions that could require repayment of benefits if job or investment targets are missed. Supporters would likely emphasize transparency, oversight, and protection of taxpayer-funded incentives, while critics may argue that the bill could make development programs less flexible or more burdensome for businesses and agencies. No specific individuals or groups are identified in the provided record as taking those positions.

Companion Bills

NY A07933

Same As Enacts the corporate accountability for tax expenditures act; standardizes applications for state development assistance for empire zone assistance and industrial development agency assistance; requires submission of certain development assistance agreements to the department of taxation and finance; requires recipients of certain development assistance to submit progress reports which include certain information and disclosures; makes certain recapture provisions; defines relevant terms.

Previously Filed As

NY A07933

Enacts the corporate accountability for tax expenditures act; standardizes applications for state development assistance for empire zone assistance and industrial development agency assistance; requires submission of certain development assistance agreements to the department of taxation and finance; requires recipients of certain development assistance to submit progress reports which include certain information and disclosures; makes certain recapture provisions; defines relevant terms.

NY S01146

Enacts the corporate accountability for tax expenditures act; standardizes applications for state development assistance for empire zone assistance and industrial development agency assistance; requires submission of certain development assistance agreements to the department of taxation and finance; requires recipients of certain development assistance to submit progress reports which include certain information and disclosures; makes certain recapture provisions; defines relevant terms.

NY A02612

Enacts the corporate accountability for tax expenditures act; standardizes applications for state development assistance for empire zone assistance and industrial development agency assistance; requires submission of certain development assistance agreements to the department of taxation and finance; requires recipients of certain development assistance to submit progress reports which include certain information and disclosures; makes certain recapture provisions; defines relevant terms.

NY S08777

Directs the department of economic development to provide certain assistance to municipalities in which a college or university has closed.

NY A09430

Directs the department of economic development to provide certain assistance to municipalities in which a college or university has closed.

NY AB617

Developmental services: personal care or assistance and in-home respite services.

NY HB327

Relating to an exemption from certain zoning requirements for developments receiving certain financial assistance administered by the Texas Department of Housing and Community Affairs.

NY SB1110

Relating to an exemption from certain zoning requirements for developments receiving certain financial assistance administered by the Texas Department of Housing and Community Affairs.

NY A00363

Relates to certain requirements for economic development grant recipients; requires the submission of enumerated information.

NY HB2091

Relating to the provision of financial assistance by the Texas Water Development Board for certain projects.

Similar Bills

No similar bills found.