STATE OF NEW YORK
________________________________________________________________________
3108
2025-2026 Regular Sessions
IN ASSEMBLY
January 23, 2025
___________
Introduced by M. of A. EACHUS, PAULIN, ROSENTHAL, PEOPLES-STOKES -- read
once and referred to the Committee on Ways and Means
AN ACT directing the New York state department of education, the New
York state department of taxation and finance, and the commissioner of
taxation and finance to study the fiscal impact of funding education
with state income tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Legislative findings. The legislature finds that within the
2 current education funding system, which is based upon real property
3 taxation, there are inherent inequities throughout the state. Children
4 in different regions of the state receive varying degrees of education
5 and ability to participate in extracurricular activities. The legisla-
6 ture finds that children should not be penalized based upon their
7 geographic location, a factor that is well beyond their control. There-
8 fore, the legislature intends to determine a method of funding education
9 that allows all children to receive the same educational and extracur-
10 ricular opportunities.
11 § 2. The New York state department of education and the commissioner
12 of taxation and finance are hereby authorized and directed to assist the
13 New York state department of taxation and finance in preparing a compre-
14 hensive study documenting the fiscal implications of using state income
15 taxes to fund education in lieu of using real property taxes.
16 Such study shall consider the fiscal impacts on a broad spectrum of
17 geographic regions throughout the state. The study should address as
18 many of the inequities in the current education funding system as the
19 department of education, the commissioner of taxation and finance, and
20 the department of taxation and finance can identify. The study should
21 include legislative recommendations that would help ensure a smooth
22 transition from a real property tax based funding mechanism to the
23 income tax based funding mechanism. The results of the study shall be
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06305-01-5
A. 3108 2
1 published no later than one year following the effective date of this
2 act. A copy of the results of such study shall be submitted to the
3 governor, the temporary president of the senate, and the speaker of the
4 assembly.
5 § 3. This act shall take effect immediately.
