New York 2025-2026 Regular Session

New York Assembly Bill A08398

Introduced
5/13/25  
Refer
5/13/25  

Caption

Requires certain joint tax returns pertaining to residential real estate cash purchases by limited liability companies to be accompanied by a document which identifies the source or sources of funds used for the purchase, including the type of funding used, the bank account information of any funds used in the purchase and the amount used by each source of funds.

Impact

This legislation is expected to impact state tax law by strengthening the requirements for tax submissions related to property purchases. It is aimed primarily at ensuring that cash transactions, which can often evade scrutiny, are documented and disclosed adequately. By compelling LLCs to provide this information, the bill seeks to reduce opportunities for laundering money through real estate and ensure that tax authorities, as well as the public, have access to comprehensive financial information pertaining to residential real estate transactions.

Summary

Bill A08398 aims to enhance transparency in cash purchases of residential real estate by requiring that certain joint tax returns filed by limited liability companies (LLCs) include comprehensive documentation identifying the sources of funds used for these transactions. Specifically, the bill mandates that for purchases not secured by a mortgage, a detailed document must accompany the joint return, outlining the type of funding, bank account information, and amounts used from each source. Moreover, if funding originates from a foreign national, the bill requires the identification of such individuals, including their names and addresses, to better monitor foreign investments in residential properties.

Contention

There are notable points of contention surrounding Bill A08398. Proponents argue that the bill is essential for preventing illicit activities associated with real estate investments, particularly in cities with rapidly inflating property markets that may attract foreign money. They emphasize that increased transparency could protect the integrity of the housing market and promote fair practices in the real estate industry. However, opponents might raise concerns regarding potential privacy violations for individuals and companies, as well as the burden that additional documentation requirements could place on LLCs engaging in legitimate transactions. The balance between protecting local markets from questionable financial activities and respecting privacy and business operations is expected to be a significant aspect of the debates surrounding this bill.

Companion Bills

NY S05716

Same As Requires certain joint tax returns pertaining to residential real estate cash purchases by limited liability companies to be accompanied by a document which identifies the source or sources of funds used for the purchase, including the type of funding used, the bank account information of any funds used in the purchase and the amount used by each source of funds.

Previously Filed As

NY S05716

Requires certain joint tax returns pertaining to residential real estate cash purchases by limited liability companies to be accompanied by a document which identifies the source or sources of funds used for the purchase, including the type of funding used, the bank account information of any funds used in the purchase and the amount used by each source of funds.

NY HB492

Public purchases; exempt purchases with amount up to $7,500.00 from bid law requirement for single source vendors.

NY A07958

Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

NY S07644

Exempts used books from sales use taxes including second-hand purchases, up to one hundred dollars per item.

NY H5343

Takes several measures to lead by example by banning state purchases of plastic bottles, and requires state funds to be used to lease or purchase electric vehicles and renewable energy efficient technologies for use on state property.

NY S0641

Takes several measures to lead by example by banning state purchases of plastic bottles, and requires state funds to be used to lease or purchase electric vehicles and renewable energy efficient technologies for use on state property.

NY S2793

Takes several measures to lead by example by banning state purchases of plastic bottles, and requires state funds to be used to lease or purchase electric vehicles and renewable energy efficient technologies for use on state property.

NY SB1365

Central Purchasing Act; exempting certain purchases made by the Oklahoma Tourism and Recreation Department.

NY HB3312

Establishes a pilot program to direct local sales taxes on purchases back to the purchaser's county of residence

NY HB1682

Wholesalers; require certain written disclosures for when purchasing residential real estate for transfer to third party purchaser.

Similar Bills

No similar bills found.