New York Senate Bill S01308

New York 2025-2026 Regular Session

• Introduced: 1/9/25
• Refer: 1/9/25
• Refer: 1/7/26

Caption

Requires assent of two-thirds of the members for any bill that enacts or increases tax revenues.

Summary

S01308 would raise the voting threshold for certain tax-related legislation in New York. At the state level, it would require approval by two-thirds of the members elected to each house of the Legislature for any bill that increases, extends, imposes, or revives a tax, fee, assessment, surcharge, or similar levy, with an exception for measures enacted through a home rule message. The bill also applies a similar supermajority requirement to local legislative bodies when they authorize new local taxes, raise existing tax rates, or extend a local tax authorization. The bill further amends the Municipal Home Rule Law to require that any local government request for special legislation involving a tax increase, extension, imposition, or revival receive a two-thirds vote of the local legislative body’s total voting power. It would take effect immediately if enacted. In practical terms, the bill would make it harder for both the state and local governments to enact or renew tax measures by replacing simple-majority approval with a supermajority standard in the covered situations.

Impact

This bill would change the Legislative Law, the Tax Law, and the Municipal Home Rule Law by adding supermajority voting requirements for tax legislation and certain local tax actions. It would affect the passage of state tax bills, the authority of local legislative bodies to adopt or extend local taxes, and the process by which local governments request special laws from the Legislature. The measure would not eliminate taxing authority, but it would make tax increases and related levies procedurally more difficult to enact.

Sentiment

Based on the bill text and the absence of recorded committee discussion or votes, the available context suggests the bill was introduced as a policy proposal rather than as a measure with documented support or opposition in the provided materials. The caption indicates a clear anti-tax-increase framing, suggesting the sponsor’s intent is to constrain future tax growth through a higher voting threshold. No formal vote history or transcript evidence is available here to show broader legislative sentiment.

Contention

The main point of contention is likely the supermajority requirement itself. Supporters would view it as a taxpayer protection and a way to limit rapid or partisan tax increases, while opponents would likely argue that it unduly restricts the Legislature and local governments’ ability to respond to budget needs and provide public services. Another possible issue is the bill’s reach into local governance, since it would also require two-thirds approval for local tax actions and for local requests for special legislation, potentially reducing local flexibility.