2025-2026 General Assembly

S.00576

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.

Introduced1/8/25

Provides a tax credit for new manufactured homes constructed between 2025 and 2031.

Amends the tax law to allow a credit of up to $2,000 for each new manufactured home constructed and for which a certificate of occupancy has been issued between January 1, 2025, and December 31, 2031. The credit applies to taxpayers subject to tax under article nine-A or article twenty-two of the tax law.

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Current: Investigations and Government Operations Committee
Next: Committee decision

S.00576

Where it stands

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S.00576

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