New York 2025-2026 Regular Session

New York Assembly Bill A08176

Introduced
5/5/25  
Refer
5/5/25  

Caption

Amends the school tax reduction credit for residents of cities with a population over one million; implements a child tax credit in such cities.

Impact

The implications of A08176 will primarily affect the tax credits available to families and individuals earning above certain income thresholds. Specifically, the credit amounts will be adjusted based on taxpayer income, with a provision that caps reductions to ensure that credits do not fall below zero. This element emphasizes an attempt to balance support for lower and moderate-income households within major metropolitan regions while still providing some level of financial benefit, even to those with higher incomes, although it will gradually phase out for higher earners.

Summary

Bill A08176 amends the existing school tax reduction credit policy specifically for residents of cities in New York with populations exceeding one million. This bill proposes changes to the tax law that will directly affect how tax credits are calculated for those who reside in such populous areas. One of its key features is the introduction of a child tax credit that would provide a benefit of three hundred dollars per qualifying child to eligible taxpayers, intending to alleviate the financial burden on families living in large urban areas.

Contention

Debate surrounding Bill A08176 may arise particularly around the proposed child tax credit and the conditions placed on who qualifies for these credits. Critics may argue that the income limits and structure could potentially exclude a significant portion of families in need, especially those who fall just above the thresholds set by the bill. Proponents, however, may advocate that the child tax credit serves as a critical move to support families in large cities, aiming to reduce poverty and support economic stability in urban settings.

Companion Bills

NY S02238

Same As Amends the school tax reduction credit for residents of cities with a population over one million; implements a child tax credit in such cities.

Previously Filed As

NY S02238

Amends the school tax reduction credit for residents of cities with a population over one million; implements a child tax credit in such cities.

NY S08063

Provides for relocation and employment assistance credits in cities with a population of one million or more.

NY A08676

Provides for relocation and employment assistance credits in cities with a population of one million or more.

NY A05891

Establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more.

NY S01140

Establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more.

NY A10200

Expands the eligibility of the brownfield redevelopment tax credit; reduces the population numbers to make more qualified sites eligible for such tax credit.

NY S08930

Expands the eligibility of the brownfield redevelopment tax credit; reduces the population numbers to make more qualified sites eligible for such tax credit.

NY S09674

Authorizes cities and towns, except a city with a population of one million or more, to establish community housing funds; authorizes such cities and towns to impose a real estate transfer tax with revenues to be deposited in such funds; makes related provisions.

NY H3004

Authorizing cities and towns to provide a residential exemption to senior citizens

NY SB64

Modifies the Senior Citizens Property Tax Relief Credit

Similar Bills

No similar bills found.