An anonymous reader writes: For many years, the open source software community has made the distinction between "free as in freedom" (the software can be used or modified as the user sees fit) and "free as in beer" (the software is available at no cost). Some have added a third type of free: "free as in puppy". Like a puppy, adopting open source software has ongoing cost. What many people don't consider is that developing open source software has a cost, too. Many developers purchase extra hardware for testing or pay for code hosting, a website, etc. A pending bill in the New York Senate aims to help offset those costs. The bill, sponsored by Senator Daniel Squadron (D-26th) and co-sponsored by Senator Ruth Hassell-Thompson (D-36th), would provide a tax credit of 20% of "expenses associated with the development of open source and free software", up to an annual maximum of $200. Based on a 2006 report by the Center for American Progress, this bill appears to be the first of its kind introduced to a state legislature. I'd rather they require that any software developed at taxpayer expense be released as open source.