New York 2025-2026 Regular Session

New York Senate Bill S06756

Introduced
3/24/25  
Refer
3/24/25  
Engrossed
6/5/25  

Caption

Includes not-for-profit corporations and public television or radio corporations in the definition of business entity; allows such entities to claim the newspaper and broadcast media jobs tax credit.

Summary

Bill S06756 amends the economic development law to expand the definition of 'business entity' to include not-for-profit corporations and public television or radio corporations. Additionally, it modifies the tax law to allow these entities to claim the newspaper and broadcast media jobs tax credit, which was previously limited to for-profit entities. This change aims to support the financial viability of public media organizations and not-for-profits by providing them with tax incentives that can help offset operational costs.

Impact

The bill's passage will significantly impact state tax laws by allowing not-for-profit corporations and public media entities to access tax credits that were previously unavailable to them. This inclusion is expected to enhance the financial sustainability of these organizations, enabling them to invest more in their operations and services. The change will also necessitate updates to tax administration processes to accommodate the new definitions and eligibility criteria for tax credits.

Sentiment

The sentiment surrounding Bill S06756 appears to be generally supportive, as indicated by the votes in committee and on the Senate floor, where it passed with a majority. However, the presence of dissenting votes suggests that there are concerns among some legislators regarding the implications of extending tax credits to not-for-profit entities, particularly in terms of fiscal responsibility and the potential impact on state revenue.

Contention

Notable points of contention include concerns raised by some legislators about the fiscal implications of extending tax credits to not-for-profit and public media entities. Critics argue that this could lead to a reduction in state revenue, while supporters emphasize the importance of supporting public media and not-for-profits in a changing economic landscape. The division in votes reflects these differing perspectives, with a significant number of senators voting against the bill during its final passage.

Companion Bills

NY A07567

Same As Includes not-for-profit corporations and public television or radio corporations in the definition of business entity; allows such entities to claim the newspaper and broadcast media jobs tax credit.

Previously Filed As

NY A07567

Includes not-for-profit corporations and public television or radio corporations in the definition of business entity; allows such entities to claim the newspaper and broadcast media jobs tax credit.

NY S09625

Includes not-for-profit corporations and public television or radio corporations in the definition of business entity; allows such entities to claim the newspaper and broadcast media jobs tax credit.

NY HB1284

Eliminating the investment income business and occupation tax deduction for corporations and other business entities.

NY HB1211

No Propaganda ActThis bill prohibits federal funding of the Corporation for Public Broadcasting and rescinds certain funds that were provided to the corporation. (The corporation is a congressionally created nonprofit that supports local public television and radio broadcasting.)

NY B26-0324

Pass-Through Entities Income Tax and Tax Credit on Certain S Corporations and Partnerships Amendment Act of 2025

NY HJR24

Fund Corporation For Public Broadcasting

NY A08642

Enacts the "NYS health care tax reform act"; establishes a public goods and medicaid subsidy surcharge on insurance corporations; establishes a public goods and medicaid subsidy surcharge on business corporations; establishes a public goods and medicaid subsidy surcharge on pass-through entities; relates to filing fee surcharges; relates to revenues to be included in the health care reform act resources fund; establishes a public goods and medicaid surcharge on misclassified workers.

NY A748

Allows corporation business tax and gross income tax credits to businesses employing qualified ex-offenders.

NY S227

Allows corporation business tax and gross income tax credits to businesses employing qualified ex-offenders.

NY S08157

Enacts the "NYS health care tax reform act"; establishes a public goods and medicaid subsidy surcharge on insurance corporations; establishes a public goods and medicaid subsidy surcharge on business corporations; establishes a public goods and medicaid subsidy surcharge on pass-through entities; relates to filing fee surcharges; relates to revenues to be included in the health care reform act resources fund; establishes a public goods and medicaid surcharge on misclassified workers.

Similar Bills

No similar bills found.