New York 2025-2026 Regular Session

New York Senate Bill S05644

Introduced
2/26/25  
Refer
2/26/25  

Caption

Establishes a tax credit for contractors who award a subcontract to MWBE or SDVOBE subcontractors in furtherance of a state contract.

Summary

Bill S05644 proposes to amend the New York tax law by establishing a tax credit for eligible taxpayers who award subcontracts to minority or women-owned business enterprises (MWBEs) or service-disabled veteran-owned business enterprises (SDVOBEs) in connection with state contracts. The credit, which is set at 35% of the payments made to qualified subcontractors, can be claimed in the year the payment is made. The bill aims to promote the inclusion of these businesses in state contracting opportunities, thereby fostering economic growth and diversity in the state's business landscape.

Impact

If enacted, this bill will create a new tax incentive for contractors engaging MWBEs and SDVOBEs, potentially leading to increased participation of these businesses in state contracts. This could result in a more equitable distribution of state contract opportunities and enhance the economic viability of minority and veteran-owned businesses. The bill also includes provisions that prevent contractors from discharging existing subcontractors solely to qualify for the tax credit, ensuring that the credit is used appropriately.

Sentiment

The sentiment surrounding Bill S05644 appears to be generally positive, as it aligns with ongoing efforts to support diversity and inclusion in state contracting. However, there may be concerns regarding the implementation and monitoring of the credit to prevent abuse, as well as ensuring that the intended beneficiaries truly benefit from the program.

Contention

Notable points of contention may arise around the definitions of 'qualified subcontractor' and the enforcement of the prohibition against discharging existing subcontractors for the sake of claiming the credit. Some stakeholders may argue about the adequacy of the definitions and whether they sufficiently protect the integrity of the program. Additionally, there may be concerns from contractors about the administrative burden of tracking and reporting on subcontractor qualifications and payments.

Companion Bills

No companion bills found.

Previously Filed As

MO HB1915

Establishes rules to govern contracts between contractors, subcontractors, and other parties to construction contracts

MO HB3166

Establishes rules to govern contracts between contractors, subcontractors, and other parties to construction contracts

OH SB325

Authorize CAT exclusion for contractor payments to subcontractors

MO HB2926

Provides certain immunity for private contractors, subcontractors, and employees of such contractors and subcontractors acting within the scope of a government contract awarded by the Missouri department of transportation

WA HB1950

Requiring subcontractors on public works contracts to be indemnified for certain expenses incurred as a result of late payments from a contractor or a subcontractor.

LA HB638

Provides relative to payments to contractors and subcontractors

MO HB1067

Provides certain immunity for private contractors, subcontractors, and employees of such contractors and subcontractors acting within the scope of a government contract awarded by the Missouri department of transportation

CA AB2272

An act to amend Section 927.10 of the Government Code, relating to state contracting.

CA SB597

Labor-related liabilities: direct contractor and subcontractor.

MO HB1089

Establishes rules to govern contracts between contractors, subcontractors, and other parties to construction contracts

Similar Bills

CA SB61

An act to add Section 8811 to the Civil Code, relating to works of improvement.

CA SB597

Labor-related liabilities: direct contractor and subcontractor.

CA AB2327

Medi-Cal: subcontractors: rates.

CA AB2653

State contracts: report: modern foundation models and associated artificial intelligence systems.

HI HB274

Relating To Subcontractors.

HI HB274

Relating To Subcontractors.

OH HB288

Require construction project owners to timely pay contractors

UT SB0273

State Facilities Amendments