New York 2025-2026 Regular Session

New York Assembly Bill A10394

Introduced
3/3/26  

Caption

Provides for an energy price refund credit for certain taxpayers based upon a taxpayers income.

Impact

If enacted, this bill would amend the existing tax law to officially establish the energy price refund credit mechanism. The tax credits available under this bill are structured in tiers, allowing for varying amounts based on income brackets. Families earning up to $300,000 can receive credits of up to $400, while those earning up to $150,000 are eligible for credits ranging from $150 to $200 based on their specific income levels. This targeted assistance aims to help offset the high costs associated with energy consumption and would be credited against state income taxes, potentially allowing recipients to receive refunds.

Summary

A10394 is a legislation introduced in the New York State Assembly aimed at providing an energy price refund credit for taxpayers who meet certain income criteria. The bill defines eligibility for the credit based on adjusted gross income reported in the previous tax year, specifically targeting low- and middle-income residents. For families filing jointly, the income ceiling is set at $300,000, while it is capped at $150,000 for single filers. This structured approach is designed to alleviate the financial burden of energy costs on qualifying households.

Contention

Discussions around A10394 have highlighted potential points of contention, particularly regarding the feasibility of funding these credits within the state's budget and the suitability of income thresholds set forth in the bill. Critics have raised concerns that the current caps may still exclude many families who struggle with energy costs, while proponents argue that it is a necessary step to ensure support for those most in need. Additionally, the exclusion of these credits from taxable income for state and local tax purposes has sparked debate on the broader implications for state revenue.

Notable_points

The introduction of A10394 reflects an increasing recognition of the financial challenges faced by residents due to fluctuating energy prices. Advocates emphasize the importance of proactive legislative measures to provide financial protections for households facing rising energy expenses. As discussions continue, variations in proposed income thresholds and concerns about the program’s long-term sustainability suggest that this legislation may be subject to further amendments before any final vote.

Companion Bills

No companion bills found.

Previously Filed As

NY HB657

Income Taxes; to provide a one-time refundable income tax credit to qualified taxpayers

NY A10255

Relates to business income base and certain small business taxpayers.

NY S09957

Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child.

NY A10724

Provides an exemption from taxes on income to certain taxpayers who claim at least one dependent under the age of five.

NY S07906

Amends the college tuition credit; eliminates the credit for taxpayers whose adjusted gross income is over $15,000,000; sets a sliding scale.

NY HB720

Income tax; provide a credit for taxpayers who claim a federal income child tax credit.

NY HB591

Income tax; provide a credit for taxpayers who claim a federal income child tax credit.

NY HB1679

Income tax; provide a credit for taxpayers who claim a federal income child tax credit.

NY HB202

Income tax; provide a credit for taxpayers who claim a federal income child tax credit.

NY HB1985

To Create The Arkansas Renter Refund Act; And To Provide An Income Tax Credit For Certain Taxpayers Who Are Residential Tenants.

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