New York 2025-2026 Regular Session

New York Senate Bill S00405

Introduced
1/8/25  
Refer
1/8/25  
Report Pass
2/11/25  
Engrossed
5/19/25  
Refer
5/19/25  
Engrossed
6/17/25  
Enrolled
12/8/25  

Caption

Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.

Companion Bills

NY A05588

Same As Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.

Previously Filed As

NY S09194

Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.

NY A05588

Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.

NY A07526

Alters the definition of a qualified historic home for the purposes of the historic homeownership rehabilitation credit.

NY S04057

Extends the benefit window of the historic homeownership rehabilitation tax credit; requires additional reporting on the utilization of such credit.

NY A05453

Extends the benefit window of the historic homeownership rehabilitation tax credit; requires additional reporting on the utilization of such credit.

NY S06021

Establishes the large projects historic rehabilitation tax credit and the "white elephant" housing historic rehabilitation projects tax credit program for qualified rehabilitation expenditures totaling fifty million dollars or more with respect to a certified historic structure that has been vacant, as determined by local code enforcement or other reasonable means, for at least ten of fifteen consecutive years preceding the date of the taxpayer's application for the rehabilitation credit.

NY A10366

Establishes the large projects historic rehabilitation tax credit and the "white elephant" housing historic rehabilitation projects tax credit program for qualified rehabilitation expenditures totaling fifty million dollars or more with respect to a certified historic structure that has been vacant, as determined by local code enforcement or other reasonable means, for at least ten of fifteen consecutive years preceding the date of the taxpayer's application for the rehabilitation credit.

NY S3545

"Homeowners' Historic Property Reinvestment Act"; allows homeowners to claim credit against gross income tax for certain costs of rehabilitating historic properties.

NY A870

"Homeowners' Historic Property Reinvestment Act"; allows homeowners to claim credit against gross income tax for certain costs of rehabilitating historic properties.

NY HB452

Income taxes, state income tax credit for qualified rehabilitation expenses of certified historic properties extended, annual credit amount increased

Similar Bills

No similar bills found.