New York legislation · 2025-2026 General Assembly
New York A11591: Relates to assessing a separate tax on compensation payments received from certain federal programs, settlement funds, reimbursements and pardon-related compensation initiatives
Status: In committee, June 5, 2026
Establishes the public harm mitigation fund, consisting of a tax assessment on payments received from a compensation program, settlement fund or reimbursement program, to support victims, fund security measures and provide educational programming relating to the January 6th events at the U.S. Capitol and the importance of constitutional governance and democratic institutions.
What the bill says
An act to amend the tax law, in relation to assessing a tax on compensation payments from certain federal programs, settlement funds, reimbursements and pardon-related compensation initiatives; and to amend the state finance law, in relation to establishing the public harm mitigation fund.
From the introduced text, June 5, 2026:
AN ACT to amend the tax law, in relation to assessing a tax on compensation payments from certain federal programs, settlement funds, reimbursements and pardon-related compensation initiatives; and to amend the state finance law, in relation to establishing the public harm mitigation fund THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 603-a to read as follows: § 603-A. PUBLIC HARM MITIGATION ASSESSMENT TAX. IN ADDITION TO ANY OTHER TAX IMPOSED BY THIS ARTICLE, THERE IS HEREBY IMPOSED FOR EACH TAXABLE YEAR A SEPARATE TAX ASSESSMENT ON COVERED COMPENSATION PAYMENTS RECEIVED BY ANY RESIDENT INDIVIDUAL, ESTATE OR TRUST DURING SUCH TAXABLE YEAR RECEIVED FROM ANY FEDERAL PROGRAM, SETTLEMENT FUND, REIMBURSEMENT PROGRAM, PARDON-RELATED COMPENSATION INITIATIVE OR SIMILAR FEDERALLY FUNDED MECHANISM ESTABLISHED TO COMPENSATE INDIVIDUALS FOR CLAIMS ARISING FROM INVESTIGATION, PROSECUTION, INCARCERATION, PARDON, COMMUTATION OR ALLEGED POLITICAL TARGETING CONNECTED TO CONDUCT DURING THE EVENTS OF JANUARY SIXTH, TWO THOUSAND TWENTY-ONE AT THE UNITED STATES CAPITOL BUILDING. SUCH TAX ASSESSMENT SHALL BE EQUAL TO ONE HUNDRED PERCENT OF THE GROSS AMOUNT OF SUCH COMPENSATION PAYMENT AND SHALL NOT BE REDUCED PURSUANT TO ANY DEDUCTION, EXEMPTION, OR CREDIT OTHERWISE AUTHORIZED PURSUANT TO LAW. § 2. The state finance law is amended by adding a …
Sponsors
- Charles Lavine (D, 13) · primary sponsor
Latest actions
- : REFERRED TO WAYS AND MEANS
Subjects: Tax Law
Common questions
- What is A11591?
- A11591 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to assessing a separate tax on compensation payments received from certain federal programs, settlement funds, reimbursements and pardon-related compensation initiatives.
- What does A11591 do?
- In its own words: An act to amend the tax law, in relation to assessing a tax on compensation payments from certain federal programs, settlement funds, reimbursements and pardon-related compensation initiatives; and to amend the state finance law, in relation to establishing the public harm mitigation fund.
- What is the status of A11591?
- In committee as of June 5, 2026. Latest action: REFERRED TO WAYS AND MEANS (June 5, 2026).
- Who sponsored A11591?
- Charles Lavine (D, 13).
- Where is the official record for A11591?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A11591
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.