Research

In addition to being one of the wedge issues that paralyzed the state Senate this week, the Comprehensive Contraceptive Coverage Act is also an insurance mandate. And like the dozens of other mandates pending in Albany, it’s being debated without a clear analysis of costs and benefits. Read More

Marking the Taylor Law's 50th anniversary, this paper reviews the background of the law and highlights provisions and precedents in need of state legislative reform. Read More

Earlier this year, Governor Andrew Cuomo proposed a new disclosure standard requiring that details of proposed government union contracts be shared with the public before ratification. Unfortunately—and not for the first time—the governor has failed to meet the standard himself. Read More

Among New York school districts with enrollments of 4,000 or more, the list of highest property taxes per pupil is what you’d expect — topped by Great Neck, Scarsdale, Syosset and Bedford. In fifth place is a somewhat less wealthy outlier: the Northport-East Northport district. It will raise $28,556 per pupil in property taxes next year, based on data from the state’s 2018-19 Property Tax Report Card. That’s 57 percent above the Suffolk County average. Read More

After months of behind-the-scenes work, the state Department of Taxation and Finance is circulating a "discussion draft" of proposed bill language creating a new form of state tax designed to preserve some federal income tax deductibility for state and local taxes (SALT) paid by partners in unincorporated firms. Read More