New York 2025-2026 Regular Session

New York Senate Bill S00848

Introduced
1/8/25  
Refer
1/8/25  
Engrossed
5/27/25  
Refer
5/27/25  
Engrossed
6/4/25  
Enrolled
8/4/25  
Chaptered
8/7/25  

Caption

Authorizes the county of Livingston to impose an additional one percent sales tax.

Summary

Bill S00848 authorizes the county of Livingston to impose an additional one percent sales tax on top of the existing three percent rate. This additional tax is intended to be in effect from June 1, 2023, to November 30, 2027. The bill stipulates that the net collections from this additional tax will be allocated primarily to cover the county's Medicaid expenses, with any remaining funds directed to the county's general fund for various purposes. This measure aims to provide financial relief for Medicaid funding within the county.

Impact

The passage of this bill will amend the New York State tax law to allow Livingston County to increase its sales tax rate. This change will directly affect the county's revenue generation capabilities, specifically targeting Medicaid funding, which is a significant financial burden for local governments. The bill's implementation will create a new funding stream for Medicaid, potentially alleviating some fiscal pressures on the county's budget and allowing for better allocation of resources.

Sentiment

The sentiment surrounding Bill S00848 appears to be generally supportive, as evidenced by the voting outcomes in both the Senate and Assembly. The bill passed with a significant majority in both chambers, indicating bipartisan support for the measure. The discussions leading up to the votes suggest that lawmakers recognize the need for additional funding for Medicaid and are willing to grant the county the authority to raise necessary revenue.

Contention

While the bill received broad support, there may be some contention regarding the implications of increasing sales tax rates on residents and businesses within Livingston County. Critics may argue that an additional tax could burden consumers and impact local businesses, while supporters emphasize the necessity of funding for essential services like Medicaid. However, specific points of contention were not highlighted in the available committee discussions or voting records.

Companion Bills

NY A02043

Same As Authorizes the county of Livingston to impose an additional one percent sales tax.

Previously Filed As

NY A02043

Authorizes the county of Livingston to impose an additional one percent sales tax.

NY S07403

Extends the authorization of the county of Oswego to impose an additional one percent of sales and compensating use taxes.

NY S07420

Extends the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax.

NY A08155

Extends the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes until November 30, 2027.

NY S07804

Extends the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes until November 30, 2027.

NY A08072

Extends the authorization of the city of Oswego to impose an additional one percent of sales and compensating use taxes.

NY S07649

Extends the authorization of the city of Oswego to impose an additional one percent of sales and compensating use taxes.

NY A11338

Provides that the additional sales tax that Cortland county is authorized to impose shall not be subject to preemption

NY S10266

Provides that the additional rate of sales and compensating use tax imposed by Cortland county shall not be subject to preemption.

NY HB4968

Relating to the substitution of a county sales and use tax for all or a portion of property taxes imposed by certain counties; authorizing the imposition of a tax.

Similar Bills

No similar bills found.