New York 2025-2026 Regular Session

New York Senate Bill S09521

Introduced
3/19/26  

Caption

Authorizes recoupment by the state or any political subdivision of financial incentives such as awards, loans, grants or tax abatements, awarded businesses for purposes of job training, job creation or retention, or the development of business operations, upon recipient's failure to complete the terms of the incentive.

Summary

S09521 would require that state and local business incentive agreements include specific terms describing the purpose, amount, timeline, and expected job-training, job-creation, job-retention, or facility-development outcomes tied to the incentive. It also requires notice to recipients that the incentive may be recouped if the promised objectives are not completed within the agreed period. The bill creates a statewide recoupment framework for awards, grants, loans, tax abatements, and other business incentives provided by the state, its political subdivisions, public benefit corporations, and municipal corporations when those incentives are used to support business development in New York. If a recipient fails to fully perform, the awarding entity may require repayment with interest, with proportional refunds allowed where only part of the promised jobs or development is completed. The bill also allows waivers or deferred repayment in limited cases involving unforeseen circumstances beyond the recipient’s control, but not where the business relocates out of New York or moves from its original location to another in-state location. The measure would also require each awarding entity to adopt rules for hearings and repayment terms, provide recipients with an opportunity to contest alleged noncompliance, and allow judicial review under Article 78 of the Civil Practice Law and Rules. It further directs annual reporting to state leaders and the comptroller on recipients who failed to meet incentive terms, the amounts involved, repayment status, waivers granted, and recommendations regarding recoupment. The bill applies only to agreements entered into on or after its effective date. Overall, the bill appears designed to strengthen accountability and transparency in economic development spending by giving governments clearer authority to recover public funds when businesses do not deliver promised benefits. The stated policy focus is on protecting taxpayers and ensuring incentives are tied to measurable performance outcomes. Because no committee transcript or vote record is provided, there is no documented debate or recorded sentiment in the materials beyond the bill’s text and caption. Based on the structure of the proposal, likely points of contention would include whether the recoupment rules are strict enough, how much discretion awarding entities should have to waive repayment, and whether the reporting and hearing requirements create administrative burdens for agencies and businesses.

Impact

The bill would amend the Executive Law by adding a new section 163-b establishing mandatory recoupment provisions for state and local economic incentives tied to job training, job creation or retention, and business development. It would affect contracts and agreements entered into by state agencies, political subdivisions, public benefit corporations, and municipal corporations, requiring repayment with interest when recipients fail to meet stated obligations, while also creating hearing, waiver, appeal, and annual reporting requirements.

Sentiment

No committee discussion or vote history is included, so there is no direct evidence of support or opposition from lawmakers in the record provided. The bill’s text suggests a generally pro-accountability, pro-taxpayer policy approach, with an emphasis on enforcing performance conditions for public incentives. Any sentiment assessment is therefore limited to the bill’s apparent purpose rather than documented legislative debate.

Contention

The main potential points of contention are the scope and rigidity of recoupment, the standards for partial refunds, and the extent of discretion given to awarding entities to waive repayment for unforeseen circumstances. Businesses may object to mandatory repayment, interest, and reporting obligations, while advocates for fiscal oversight may argue the bill does not go far enough if waivers are too broad. Another likely issue is the exclusion of waiver relief for relocations outside New York or to another in-state site, which could be seen as either necessary anti-abuse protection or an overly harsh rule depending on the stakeholder.

Companion Bills

NY A00248

Same As Authorizes recoupment by the state or any political subdivision of financial incentives such as awards, loans, grants or tax abatements, awarded businesses for purposes of job training, job creation or retention, or the development of business operations, upon recipient's failure to complete the terms of the incentive.

Previously Filed As

NY A00199

Authorizes recoupment by the state or any political subdivision of financial incentives such as awards, loans, grants or tax abatements, awarded businesses for purposes of job training, job creation or retention, or the development of business operations, upon recipient's failure to complete the terms of the incentive.

NY S00220

Authorizes recoupment by the state or any political subdivision of financial incentives such as awards, loans, grants or tax abatements, awarded businesses for purposes of job training, job creation or retention, or the development of business operations, upon recipient's failure to complete the terms of the incentive.

NY A00248

Authorizes recoupment by the state or any political subdivision of financial incentives such as awards, loans, grants or tax abatements, awarded businesses for purposes of job training, job creation or retention, or the development of business operations, upon recipient's failure to complete the terms of the incentive.

NY HB292

Economic development tax incentives; value of the repayment of awarded tax incentives required to be published

NY HB1021

Tax Incentives for Employee-Owned Businesses

NY HB2143

Modifies provisions relating to incentives for interstate business relocation and authorizes DED to determine clawback provisions for the state and political subdivisions

NY H5971

Provides that businesses awarded tax credits, under the qualified jobs incentive act, within a specified time period are able to submit certain required documentation by December 31, 2025.

NY S0613

Provides that businesses awarded tax credits, under the qualified jobs incentive act, within a specified time period are able to submit certain required documentation by December 31, 2025.

NY S3146

Authorizes cannabis cultivation on land receiving farmland assessment; technical assistance for cannabis businesses; and economic incentives for certain businesses operating in impact zones.

NY SB2850

Mississippi Advantage Jobs Act; expand conditions for certain qualified businesses or industries receiving incentive payments.

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