New York 2025-2026 Regular Session

New York Senate Bill S05431

Introduced
2/21/25  
Refer
2/21/25  

Caption

Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

Companion Bills

NY A07636

Same As Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

Previously Filed As

NY A07636

Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

NY S2715

Imposes 10 percent electric public utility windfall surtax on taxpayers with allocated taxable net income in excess of $10 million under CBT.

NY HB3603

Revenue and taxation; income tax; taxable income; business entities; computation; effective date.

NY S2719

Imposes 30 percent electric public utility windfall surtax on certain taxpayers with allocated taxable net income in excess of 20 percent above five-year average income under CBT.

NY A1335

Imposes 30 percent electric public utility windfall surtax on certain taxpayers with allocated taxable net income in excess of 20 percent above five-year average income under CBT.

NY HB2850

Corporate tax; business income; allocation

NY HB2491

business income; corporate tax; allocation

NY SB1468

Corporate tax; business income; allocation

NY SB1575

corporate tax; business income; allocation

NY A4698

Imposes 10 percent electric public utility windfall surtax on taxpayers with allocated taxable net income in excess of $10 million under CBT.

Similar Bills

No similar bills found.