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Senate Bill S8458

2023-2024 Legislative Session

Establishes a manufactured housing tax credit

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2023-S8458 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §49, amd §§210-b & 606, Tax L
Versions Introduced in 2025-2026 Legislative Session:
S576

2023-S8458 (ACTIVE) - Summary

Establishes a manufactured housing tax credit which provides for a credit of up to two thousand dollars for each new manufactured home that the taxpayer constructed and for which a certificate of occupancy has been issued on or after January first, two thousand twenty-four and on or before December thirty-first, two thousand thirty.

2023-S8458 (ACTIVE) - Sponsor Memo

2023-S8458 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8458
 
                             I N  S E N A T E
 
                             January 31, 2024
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to establishing a  manufactured
   housing tax credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The tax law is amended by adding a new section 49  to  read
 as follows:
   § 49. MANUFACTURED HOUSING TAX CREDIT. A TAXPAYER SUBJECT TO TAX UNDER
 ARTICLE  NINE-A OR ARTICLE TWENTY-TWO OF THIS CHAPTER SHALL BE ALLOWED A
 CREDIT OF UP TO TWO THOUSAND DOLLARS AGAINST SUCH TAX FOR EACH NEW MANU-
 FACTURED HOME THAT THE TAXPAYER INSTALLED AND FOR WHICH A CERTIFICATE OF
 OCCUPANCY HAS BEEN ISSUED ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWEN-
 TY-FOUR AND ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTY.
   §  2. Section 210-b of the tax law is amended by adding a new subdivi-
 sion 60 to read as follows:
   60. A TAXPAYER SHALL BE ALLOWED A CREDIT OF UP TO TWO THOUSAND DOLLARS
 AGAINST SUCH TAX FOR  EACH  NEW  MANUFACTURED  HOME  THAT  THE  TAXPAYER
 INSTALLED AND FOR WHICH A CERTIFICATE OF OCCUPANCY HAS BEEN ISSUED ON OR
 AFTER  JANUARY FIRST, TWO THOUSAND TWENTY-FOUR AND ON OR BEFORE DECEMBER
 THIRTY-FIRST, TWO THOUSAND THIRTY.
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (ppp) to read as follows:
   (PPP)  MANUFACTURED HOUSING TAX CREDIT.  A TAXPAYER SHALL BE ALLOWED A
 CREDIT OF UP TO TWO THOUSAND DOLLARS AGAINST SUCH TAX FOR EACH NEW MANU-
 FACTURED HOME THAT THE TAXPAYER INSTALLED AND FOR WHICH A CERTIFICATE OF
 OCCUPANCY HAS BEEN ISSUED ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWEN-
 TY-FOUR AND ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTY.
   § 4. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11716-02-4

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