New York · 2025 Regular Session · Bill

S 5451: Creates a personal income tax credit for taxpayers who pay an excess premium paid during the applicable tax year for flood insurance providing coverage on the taxpayer's primary residence

In committee Last action January 7, 2026: REFERRED TO BUDGET AND REVENUE

Plain-language summary

S 5451 is a bill introduced in the New York Senate on February 21, 2025. According to its official title, it concerns: Creates a personal income tax credit for taxpayers who pay an excess premium paid during the applicable tax year for flood insurance providing coverage on the taxpayer's primary residence. Primary sponsor: Leroy Comrie (Democratic). Most recent recorded action (January 7, 2026): REFERRED TO BUDGET AND REVENUE.

Sponsors

Primary sponsor: Leroy Comrie (Democratic).