Loading chat...

NY S03082

Bill

Status

Introduced

1/23/2025

Primary Sponsor

Pamela Helming

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Expands the definition of "income" for Enhanced STAR school tax relief eligibility by excluding additional retirement account distributions from income calculations

  • Adds distributions from 401(k) accounts, 403(b) accounts, and Simplified Employee Pension (SEP) plans to the list of retirement income that can be deducted when determining eligibility

  • Currently, only distributions from individual retirement accounts (IRAs) and individual retirement annuities are excluded from income calculations for Enhanced STAR purposes

  • Allows seniors to qualify for Enhanced STAR exemptions even if their retirement distributions would otherwise push them over income thresholds

  • Takes effect on January 1 following enactment

Legislative Description

Relates to the term "income" for purposes of the school tax relief exemption; adds 401(k) and 403(b) accounts to the list of eligible income deductions when determining Enhanced STAR eligibility.

Last Action

REFERRED TO AGING

1/7/2026

Committee Referrals

Aging1/23/2025

Full Bill Text

No bill text available