senate Bill S4602A

2021-2022 Legislative Session

Relates to imposing an excise tax on sugary drinks

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2022 print number 4602a
Jan 06, 2022 amend (t) and recommit to budget and revenue
Jan 05, 2022 referred to budget and revenue
Feb 05, 2021 referred to budget and revenue

S4602 - Details

See Assembly Version of this Bill:
A6857
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 17 §§400 - 408, Tax L; add §99-oo, St Fin L; add Art 2 Title 3-A §§244 - 244-b, Pub Health L
Versions Introduced in 2019-2020 Legislative Session:
A9925

S4602 - Summary

Imposes an excise tax on sugary drinks; establishes a community health equity fund to utilize the revenues generated by such tax.

S4602 - Sponsor Memo

S4602 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4602
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 5, 2021
                                ___________
 
 Introduced  by  Sen.  RIVERA -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law and the state finance law,  in  relation  to
   imposing an excise tax on sugary drinks
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new article 17  to  read
 as follows:
                                ARTICLE 17
                        EXCISE TAX ON SUGARY DRINKS
 SECTION 400. DEFINITIONS.
         401. IMPOSITION OF EXCISE TAX.
         402. REPORT OF SALES AND REMITTANCE OF TAX.
         403. DEPOSIT AND DISPOSITION OF REVENUE
         404. RECORDS OF DISTRIBUTORS.
         405. EXEMPTIONS.
         406. RULES AND REGULATIONS.
         407. SEVERABILITY.
   § 400. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
 HAVE THE FOLLOWING MEANINGS:
   1.  "BEVERAGE  FOR  MEDICAL  USE"  MEANS A BEVERAGE SUITABLE FOR HUMAN
 CONSUMPTION AND MANUFACTURED FOR USE AS AN ORAL NUTRITIONAL THERAPY  FOR
 PERSONS  WHO  CANNOT ABSORB OR METABOLIZE DIETARY NUTRIENTS FROM FOOD OR
 BEVERAGES, OR FOR USE AS AN ORAL REHYDRATION  ELECTROLYTE  SOLUTION  FOR
 INFANTS  AND  CHILDREN FORMULATED TO PREVENT OR TREAT DEHYDRATION DUE TO
 ILLNESS. "BEVERAGE FOR MEDICAL USE" SHALL ALSO MEAN A "MEDICAL FOOD"  AS
 DEFINED   IN   SECTION  5(B)(3)  OF  THE  ORPHAN  DRUG  ACT  (21  U.S.C.
 360EE(B)(3)). "BEVERAGE  FOR  MEDICAL  USE"  SHALL  NOT  INCLUDE  DRINKS
 COMMONLY  REFERRED  TO AS "SPORTS DRINKS" OR ANY OTHER COMMON NAMES THAT
 ARE DERIVATIONS THEREOF.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05927-01-1

S4602A (ACTIVE) - Details

See Assembly Version of this Bill:
A6857
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 17 §§400 - 408, Tax L; add §99-oo, St Fin L; add Art 2 Title 3-A §§244 - 244-b, Pub Health L
Versions Introduced in 2019-2020 Legislative Session:
A9925

S4602A (ACTIVE) - Summary

Imposes an excise tax on sugary drinks; establishes a community health equity fund to utilize the revenues generated by such tax.

S4602A (ACTIVE) - Sponsor Memo

S4602A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4602--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 5, 2021
                                ___________
 
 Introduced  by  Sen.  RIVERA -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   recommitted  to the Committee on Budget and Revenue in accordance with
   Senate Rule 6, sec. 8 -- committee discharged, bill  amended,  ordered
   reprinted as amended and recommitted to said committee

 AN  ACT  to  amend the tax law and the state finance law, in relation to
   imposing an excise tax on sugary  drinks;  and  to  amend  the  public
   health law, in relation to community health benefits
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new article 17  to  read
 as follows:
                                ARTICLE 17
                        EXCISE TAX ON SUGARY DRINKS
 SECTION 400. DEFINITIONS.
         401. IMPOSITION OF EXCISE TAX.
         402. LOCAL TAXES ON SUGARY DRINKS BY MUNICIPALITIES.
         403. REPORT OF SALES AND REMITTANCE OF TAX.
         404. DEPOSIT AND DISPOSITION OF REVENUE.
         405. RECORDS OF DISTRIBUTORS.
         406. EXEMPTIONS.
         407. RULES AND REGULATIONS.
         408. SEVERABILITY.
   § 400. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
 HAVE THE FOLLOWING MEANINGS:
   1.  "BEVERAGE  FOR  MEDICAL  USE"  MEANS A BEVERAGE SUITABLE FOR HUMAN
 CONSUMPTION AND MANUFACTURED FOR USE AS AN ORAL NUTRITIONAL THERAPY  FOR
 PERSONS  WHO  CANNOT ABSORB OR METABOLIZE DIETARY NUTRIENTS FROM FOOD OR
 BEVERAGES, OR FOR USE AS AN ORAL REHYDRATION  ELECTROLYTE  SOLUTION  FOR
 INFANTS  AND  CHILDREN FORMULATED TO PREVENT OR TREAT DEHYDRATION DUE TO
 ILLNESS. "BEVERAGE FOR MEDICAL USE" SHALL ALSO MEAN A "MEDICAL FOOD"  AS

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05927-09-1

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