Enacts the NY-PROTECT ACT; repealer

Latest action Mar 24, 2026

Allows an organization included on the federal list of tax-exempt organizations under section 501(c)(3) of title 26 of the United States code on March first, two thousand twenty-five to automatically maintain their tax-exempt status for New York state purposes; provides for the repeal of such provisions upon the expiration thereof.

Not chosen yet

Where it stands

Passed one of the two chambers; it still needs the other.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

New York State Senate

Same as A8583, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Investigations And Government Operations · New York State Senate

Also referred to Ways and Means · New York State Assembly.

Purpose, from the sponsor's memo

The NY-PROTECT Act will ensure that 501(c)3 organizations that lose tax-exempt status as a result of an illegal or improper revocation by the IRS can continue operating in New York as if it maintained such status.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

Vote: Committee vote · Investigations And Government Operations
Senate Investigations And Government OperationsMar 24, 2026Result: passed
(5) (2) (0) (0)
Vote: Committee vote · Rules
Senate RulesJun 12, 2025Result: passed
(15) (5) (0) (1)
Vote: Floor vote
NY SenateJun 12, 2025Result: passed
(38) (21) (0) (4)

Cosponsors

Andrew Hevesi, Jo Anne Simon and 2 more on Agora

Democratic4

See the full list on nysenate.gov

The sponsor's argument

Why Liz Krueger says this is needed

It is critically important to protect nonprofits that have or that may be targeted by the federal government by means of an illegal or improper revocation of that group's 501(c)(3) status by the IRS as recently has been threatened by the President of the United States and senior federal officials. Organizations such as colleges, climate or environmental groups, and civil rights organizations are doing critical work in New York communities and losing 501(c)3 designation would have far reaching impacts. A 501(c)3 organization, whose status is illegally or improperly revoked by the IRS, may be concomitantly subjected to an array of state or local taxes. Further, a 50l(c)3 designation provides more than just a status for taxing purposes. This status, and a certification of such status, is required by an myriad of programs, contracts and qualifications under New York State education law, housing law, health law, ag & markets law and other areas in connection with the state and local governments. The NY PROTECT Act will ensure that no services or contracts are inter- rupted as a result of federal actions that are illegal or improper.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

Mar 24, 2026
Reported out of committee
REPORTED AND COMMITTED TO FINANCE
NY Senate
Jan 7, 2026
Died in Assembly
DIED IN ASSEMBLY
NY Assembly
Jan 7, 2026
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Jun 12, 2025
In committee
COMMITTEE DISCHARGED AND COMMITTED TO RULES
NY Senate

Show full history (8 earlier events)

Jun 12, 2025
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
Jun 12, 2025
Ordered to Third Reading CAL.1911
ORDERED TO THIRD READING CAL.1911
NY Senate
Jun 12, 2025
Passed a chamber
PASSED SENATE
NY Senate
Jun 12, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Jun 9, 2025
Amend (t) and Recommit to Investigations and Government Operations
AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
Jun 9, 2025
Amend (t) and Recommit to Ways and Means
AMEND (T) AND RECOMMIT TO WAYS AND MEANS
NY Assembly
May 21, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 13, 2025
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate

About this record

Summary: The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.
Cosponsors: The list shows the cosponsors who are on Agora, A to Z. The official record may list more.
Party colors: Parties are shown in the same neutral colors.
Source: From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 3, 2026. About our data

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.

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