S1529 establishes a tax credit for farmers who adopt land-management practices aimed at maximizing carbon sequestration, such as those that store greenhouse gases in soil and vegetation using tools like USDA's COMET‑Planner. The Department of Environmental Conservation (DEC), in consultation with the Department of Agriculture and Markets, will develop regulations and issue eligibility certificates to determine the amount of carbon sequestered and emissions reduced—thereby determining the tax-credit value. If the credit exceeds a farmer's tax liability, farmers with New York adjusted gross income of $60,000 or less can receive a refund (without interest); those above that threshold can carry over the excess credit to future years.
The New York State Senate passed S1529 on May 6, 2025 by a vote of 61 to 0. We have assigned pluses to the nays because this legislation expands government power by propping up certain industries through selective tax credits, distorting the free market. Instead of allowing farmers to make decisions based on productivity and stewardship, the state manipulates behavior by rewarding only those who adopt carbon-sequestration practices tied to the United Nations' Agenda 2030. This scheme favors some farmers over others, violating the 14th Amendment's guarantee of equal protection, while also redistributing tax burdens in ways that undermine the Fifth Amendment's protections of property rights. The program relies on USDA tools such as COMET-Planner—yet Article I, Section 8 of the U.S. Constitution grants Congress no authority to create agencies like the USDA or impose federal climate programs on the states. Far from reducing government's role, S1529 entangles agriculture in unconstitutional regulation, advancing global climate goals at the expense of private property, sovereignty, and free enterprise.
