S 256 changesRelates to making housing a policy in the state of New York

What changed

+112 / −24 words · LargeConfidence: high

This bill amendment makes substantive additions to New York's uniform tax exemption policy framework by requiring agencies and authorities to consider whether projects provide onsite child care services or facilitate new child care services when adopting tax exemption policies and guidelines. The child care consideration is integrated into existing evaluation criteria alongside job creation, environmental impact, housing units, and other factors. The remainder of the changes are technical updates to legislative bill draft numbers, co-sponsor listings, procedural history, and statutory cross-references that reflect prior amendments enacted as chapter 44 of the laws of 2025, replacing older references to chapter 386 of the laws of 2019.

Change log

• SECTION 1 > (a) >cont.

  modifiedhigh confidence

  Technical/conforming change

  This section updates a statutory citation reference to reflect a more recent amendment to the same provision. The reference to the prior amending chapter (chapter 386 of the laws of 2019) is replaced with a reference to chapter 44 of the laws of 2025. No substantive change is made to the underlying tax exemption policy requirements.

• SECTION 1

  modifiedhigh confidence

  Technical/conforming change

  This section updates the legislative bill number reference embedded in the explanatory note from LBD01111-01-5 to LBD01111-02-5. The substantive text of General Municipal Law § 852 remains unchanged. This is an administrative revision to the bill drafting reference number.

• PREAMBLE

  modifiedhigh confidence

  Technical/conforming change

  The preamble reflects procedural changes to the bill's legislative history, including addition of co-sponsors Senators Comrie and Jackson, assignment of an amended bill number (256-A), and documentation of committee actions. These are administrative updates that do not alter the substantive purpose or provisions of the legislation.

• SECTION 1 > (a)

  modifiedhigh confidence

  Adds child care services as consideration for uniform tax exemption policy

  This section modifies the uniform tax exemption policy established by agencies for providing financial assistance. When adopting the policy, agencies must now consider whether a project will provide onsite child care services or otherwise facilitate new child care services. The section also makes a technical correction, changing "chapter" to "title" when referencing section 859-a.

• SECTION 1 > (a) >cont.

  modifiedhigh confidence

  Adds child care services as consideration factor for tax exemption guidelines

  This section adds a new consideration factor to the guidelines for tax exemptions. Authorities must now consider the extent to which a project will provide onsite child care services or otherwise facilitate new child care services. This new factor is added to the existing list of considerations that includes job creation, environmental impact, housing units, and required additional services.

• SECTION 1 > (a) >cont.

  modifiedhigh confidence

  Adds child care services as consideration factor for tax exemption policy guidelines

  This section adds a new consideration factor that authorities must evaluate when adopting tax exemption policy guidelines. Specifically, authorities must now consider the extent to which a project will provide onsite child care services or otherwise facilitate new child care services. This factor is inserted into the existing list of considerations, which already includes job creation, environmental impact, housing units, and other criteria.

• SECTION 1 > (b)

  modifiedhigh confidence

  Technical/conforming change

  Updates a cross-reference to reflect that paragraph (a) of subdivision 4 of section 874 of the general municipal law was amended by chapter 44 of the laws of 2025, rather than chapter 386 of the laws of 2019. This is a technical update to maintain accurate statutory citations.

• SECTION 1 > (a) >cont.

  modifiedhigh confidence

  Technical/conforming change

  This section updates a statutory reference to reflect that subdivision 1 of section 1963-a of the public authorities law was most recently amended by chapter 44 of the laws of 2025, rather than chapter 386 of the laws of 2019. The substantive requirements regarding the uniform tax exemption policy remain unchanged.