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Assembly Bill A3900

2025-2026 Legislative Session

Establishes a tax deduction for certain homeowners for the cost of sidewalk repairs

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Current Bill Status - In Assembly Committee

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2025-A3900 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2023-2024 Legislative Session:
A9534

2025-A3900 (ACTIVE) - Summary

Establishes a tax deduction for homeowners in a city with a population of one million or more for the cost of sidewalk repairs.

2025-A3900 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3900
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2025
                                ___________
 
 Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a tax deduction
   for sidewalk repairs
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subsection (c) of section 612 of the tax law is amended  by
 adding a new paragraph 48 to read as follows:
   (48) THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR BY A HOMEOWN-
 ER  IN A CITY WITH A POPULATION OF ONE MILLION OR MORE FOR THE REPAIR OF
 SIDEWALK VIOLATIONS ON SIDEWALKS ABUTTING LAND OWNED BY SUCH HOMEOWNER.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06816-01-5

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