Do you support this bill?

Senate Bill S576

2025-2026 Legislative Session

Establishes a manufactured housing tax credit

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

co-Sponsors

2025-S576 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §50, amd §§210-B & 606, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S8458

2025-S576 (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-five and on or before December thirty-first, two thousand thirty-one.

2025-S576 (ACTIVE) - Sponsor Memo

2025-S576 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    576
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced by Sens. HELMING, BORRELLO, RHOADS, ROLISON -- read twice and
   ordered  printed, and when printed to be committed to the Committee on
   Investigations and Government 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 50  to  read
 as follows:
   § 50. 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-FIVE AND ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTY-ONE.
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 61 to read as follows:
   61. 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-FIVE AND ON OR BEFORE DECEMBER
 THIRTY-FIRST, TWO THOUSAND THIRTY-ONE.
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (bbb) to read as follows:
   (BBB)  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-FIVE AND ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTY-ONE.
   § 4. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.