# New York S 10661: Restores conformity with certain provisions of the Internal Revenue Code relating to business expensing; repealer

New York S 10661, Restores conformity with certain provisions of the Internal Revenue Code relating to business expensing; repealer, is a 2025-2026 Regular Session Senate bill sponsored by Jeremy Cooney (Democratic); status in committee, last action 2026-07-15 (REFERRED TO RULES) (as of 2026-10-21).

- Canonical: https://policyrisk.com/state-bill/NY-S10661-2025
- As of: 2026-10-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: New York S 10661
- State: New York
- Session: 2025-2026 Regular Session
- Title: Restores conformity with certain provisions of the Internal Revenue Code relating to business expensing; repealer
- Status: in committee
- Chamber: Senate
- Introduced: 2026-07-15
- Last action: 2026-07-15, REFERRED TO RULES
- Sponsor: Jeremy Cooney (Democratic)
- Cosponsors: 2
- Subjects: Rules
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jeremy Cooney (Democratic), Senate
- Cosponsor: Patrick M. Gallivan (Republican), Senate
- Cosponsor: Thomas F. O'Mara (Republican), Senate

## Actions (1)

- 2026-07-15: REFERRED TO RULES (Senate)

## Bill text

- Original, 2026-07-15: [PDF](https://legislation.nysenate.gov/pdf/bills/2025/S10661)

## Related bills

- A 5175: Requires certain security features and warning labels on baby monitors (signed)
- S 10643: Relates to labor peace agreements and the cannabis industry wage board; repealer (signed)
- S 9051: Prohibits artificial intelligence companions from using features which are considered unsafe for minors (signed)
- A 11443: Relates to commercial food fish licenses (signed)
- S 8953: Establishes the Clarence Center Volunteer Exempt Firefighter's Benevolent Association (signed)
- A 10052: Extends the effectiveness of the authority of the town of Red Hook to impose real estate transfer taxes and to deposit revenue from such taxes into a community… (signed)

## Sources
- [Original (PDF)](https://legislation.nysenate.gov/pdf/bills/2025/S10661)

## Related
- [A 5175: Requires certain security features and warning labels on baby monitors](https://policyrisk.com/state-bill/NY-A5175-2025)
- [S 10643: Relates to labor peace agreements and the cannabis industry wage board; repealer](https://policyrisk.com/state-bill/NY-S10643-2025)
- [S 9051: Prohibits artificial intelligence companions from using features which are cons…](https://policyrisk.com/state-bill/NY-S9051-2025)
- [A 11443: Relates to commercial food fish licenses](https://policyrisk.com/state-bill/NY-A11443-2025)
- [S 8953: Establishes the Clarence Center Volunteer Exempt Firefighter's Benevolent Assoc…](https://policyrisk.com/state-bill/NY-S8953-2025)
- [A 10052: Extends the effectiveness of the authority of the town of Red Hook to impose re…](https://policyrisk.com/state-bill/NY-A10052-2025)
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Source: PRIA, https://policyrisk.com/state-bill/NY-S10661-2025 (as of 2026-10-21).