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Those purchasing a boat valued at more than $230,000 in New York will be eligible for a new tax credit under the 2015 state budget. The line, first noted in news reports Monday, means wealthy New Yorkers will be able to pay roughly the same taxes in their home state as they would in Florida. “It is about job creation, and just like we have the film tax credit, we have other credits, other exemptions,” said Dean Skelos, New York’s Republican senate majority leader. “We felt that it was important, especially with the state that we have, with all our natural resources, that people be able to create jobs here in New York state.”