New York 2025-2026 Regular Session

New York Senate Bill S03400

Introduced
1/27/25  
Refer
1/27/25  

Caption

Relates to the correction of tax errors made by the nonprofit revitalization act.

Summary

Bill S03400 seeks to amend the not-for-profit corporation law and the religious corporations law in New York to address and correct tax errors that arose from the nonprofit revitalization act. The proposed changes include modifications to the provisions regarding the service of process for foreign corporations involved in mergers or consolidations, as well as adjustments to the regulations governing the sale, mortgage, or lease of real property by religious corporations. The bill aims to streamline legal processes and clarify existing regulations to ensure compliance and proper governance within the nonprofit sector.

Impact

If enacted, this bill will update and clarify the legal framework governing nonprofit and religious corporations in New York, particularly in relation to tax liabilities and property transactions. It will potentially reduce legal ambiguities and enhance the ability of these organizations to operate effectively within the state's regulatory environment. The changes may also facilitate smoother mergers and consolidations of nonprofit entities, thereby promoting organizational efficiency.

Sentiment

The sentiment surrounding Bill S03400 appears to be neutral, as there have been no recorded votes or significant opposition noted in committee discussions. The bill seems to be a technical correction rather than a controversial piece of legislation, suggesting a general consensus on the need for these amendments among lawmakers.

Contention

There are no notable points of contention currently associated with Bill S03400, as it has not faced significant debate or opposition in committee discussions or voting history. However, potential concerns may arise from stakeholders in the nonprofit sector regarding the implications of the tax corrections and the legal processes involved in property transactions.

Companion Bills

No companion bills found.

Previously Filed As

NY S01711

Relates to the correction of tax errors made by the nonprofit revitalization act.

NY HB2073

Relating to the correction of erroneous material in Oregon tax law; and prescribing an effective date.

NY SB187

Alabama Business and Nonprofit Entities Code. revisions made to clarify procedures, make technical corrections, and codify common law

NY HB248

Alabama Business and Nonprofit Entities Code; revisions made to clarify procedures, make technical corrections, and codify common law

NY SB3109

Taxes; exempt leases and subleases of state park lands to nonprofits.

NY SB1274

Tax corrections act of 2025

NY HB2464

Relating to correction of erroneous material in Oregon law.

NY SB1430

tax corrections act of 2026

NY SB255

AN ACT relating to rural revitalization.

NY S0554

Nonprofit Corporations

Similar Bills

No similar bills found.