Senate Majority Leader Dean Skelos defended the decision to include in the state budget a tax break for those with boats worth $230,000, calling such a measure one that creates jobs.

Speaking with reporters in a gaggle outside of his office, Skelos compared the tax break which covers “every description of watercraft other than a seaplane used or capable to being used as a means of transportation on water” to the film-tax credit, which has expanded in recent years.

“It creates jobs, it makes New York state competitive and that would afford jobs for people to make above the minimum wage,” Skelos told reporters. “It’s about job creation. Just like we have the film tax credit, we have other exemptions.”

The yacht exemption, along with a sales tax break for those who own private airplanes, was quickly pounced on by liberal watchdog groups like the Fiscal Policy Institute and Senate Democrats, including Minority Leader Andrea Stewart-Cousins.

“It seems like the yacht and airplane owner lobby is much more powerful than people thought,” Senate Democratic spokesman Mike Murphy. “It is outrageous that we are giving yacht and airplane owners massive tax breaks while we refuse to provide a real minimum wage increase or real property tax relief.”

The minimum wage hike proposal — Gov. Andrew Cuomo had pushed a two-tiered structure for the city and the rest of the state — ultimately fell out of the budget. A last-ditch attempt would have linked a property tax rebate proposal to the minimum wage hike, but that failed.

Skelos defended the lack of wage hike in this budget, noting it is due to automatically increase at the end of this year to $9 based on a 2013 law.

“I can’t say nobody’s done anything. The minimum wage is increasing this year,” Skelos said. “My position is with the minimum wage let’s look at the economic impact, is it really going to create jobs? We have an earned income tax credit that most minimum wage earners probably get. So they’re not earning minimum wage. They get a check from the government, they’re not paying taxes, it’s a billion dollars a year, it goes to them, so they’re earning above the minimum wage.”

Updated: The labor-backed Working Families Party is also knocking the proposal covering yachts and planes.

“The Governor and legislature should be ashamed of a state budget that provides tax breaks for yachts and private jets while failing to raise the minimum wage,” said WFP Co-Chairwoman Karen Scharff. “This outrage proves once again the link between campaign donations from the wealthy and policies that increase inequality.”