New York 2025 Session Status: Introduced

S8954 — Establishes a tax deduction for tires that are blown out from potholes on state and local roads

Last action — In Senate Committee

  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Senate. Introduced January 21, 2026. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Not enough signal yet

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Establishes a tax credit for tires that are blown out from potholes on state and local roads up to one thousand dollars.

Bill Text

How this bill changes current law

1 change Share ↗

Compared against the New York Consolidated Laws as published AI-generated reading aid — verify against the official bill.

This bill amends 1 section(s) of the New York Consolidated Laws: Section 606 of the tax law.

  • Section 606 of the tax law

    (uuu) Blown out tires tax credit. (1) Allowance of credit. A taxpayer who has to replace blown out tires on their vehicle due to potholes on state and local roads shall be allowed a credit as hereinafter provided, against the tax imposed by this article. The amount of the credit shall be one thousand dollars. (2) Application of credit. If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon. (3) Proof of claim. The commissioner may require a qualified taxpayer to furnish proof of their blown out tires in support of their claim for credit under this subsection. italics

    amended

Action History

  1. REFERRED TO BUDGET AND REVENUE

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 218 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (218)

218 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation transportation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S8954 do?
Establishes a tax credit for tires that are blown out from potholes on state and local roads up to one thousand dollars.
Who sponsors S8954?
S8954 is sponsored by Robert Rolison.
What is the current status of S8954?
This bill has been introduced in the Senate. Introduced January 21, 2026. It must pass committee before a floor vote.
Where can I track S8954?
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Last checked for changes 3 months ago · updated continuously

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