S T A T E O F N E W Y O R K
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10281--A
I N A S S E M B L Y
February 20, 2026
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Introduced by M. of A. ALVAREZ -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to establishing a tax on video
streaming services; and to amend the state finance law, in relation to
establishing the media arts technology and education fund
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as the "technolo-
gy, education and arts through media act" or "TEAM NY Act".
§ 2. Legislative intent. This act establishes the Media Arts Technolo-
gy and Education Fund to promote access to broadband, community media,
arts, and technology throughout the State. The Fund is supported by
contributions from video streaming services, ensuring that these provid-
ers contribute to the expansion of digital infrastructure and local
resources for all New Yorkers in a manner that is comparable to cable
television companies' support for these facilities and services.
§ 3. The tax law is amended by adding a new article 15 to read as
follows:
ARTICLE 15
VIDEO STREAMING TAX
SECTION 330. DEFINITIONS.
331. IMPOSITION AND COLLECTION OF A TAX ON VIDEO STREAMING
SERVICES.
§ 330. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
1. "COMMUNITY MEDIA ORGANIZATION" MEANS AN ENTITY THAT IS RESPONSIBLE
FOR:
(A) OPERATING AND ADMINISTERING A PUBLIC ACCESS CHANNEL, AS DEFINED IN
N.Y. COMP. CODES R. & REGS. TIT. 16 § 895.4(C)(1); AND/OR
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14554-06-6
A. 10281--A 2
(B) OPERATING AND ADMINISTERING EDUCATIONAL AND/OR GOVERNMENTAL ACCESS
CHANNELS, AS DEFINED IN N.Y. COMP. CODES R. & REGS. TIT. 16 §
895.4(C)(2).
2. "GROSS RECEIPTS" MEANS ALL CONSIDERATION OF ANY KIND OR NATURE
RECEIVED BY A VIDEO STREAMING SERVICE PROVIDER, OR AN AFFILIATE OF SUCH
VIDEO STREAMING SERVICE PROVIDER, IN CONNECTION WITH THE PROVISION,
DELIVERY, OR FURNISHING OF VIDEO STREAMING SERVICE TO SUBSCRIBERS OR
CUSTOMERS WITHIN THE STATE, DETERMINED ACCORDING TO THE HIERARCHY
DESCRIBED IN SECTION THREE HUNDRED THIRTY-ONE OF THIS ARTICLE. GROSS
RECEIPTS SHALL NOT INCLUDE:
(A) REVENUE NOT ACTUALLY RECEIVED, REGARDLESS OF WHETHER IT IS BILLED,
INCLUDING, BUT NOT LIMITED TO, BAD DEBTS;
(B) REVENUE FROM THE SALE OF CAPITAL ASSETS OR SURPLUS EQUIPMENT NOT
USED BY THE PURCHASER TO RECEIVE VIDEO STREAMING SERVICE FROM THE VIDEO
STREAMING SERVICE PROVIDER; OR
(C) CHARGES, OTHER THAN CHARGES FOR VIDEO STREAMING SERVICES, THAT ARE
AGGREGATED OR BUNDLED WITH VIDEO STREAMING SERVICES ON A SUBSCRIBER OR
CUSTOMER'S BILL, IF THE VIDEO STREAMING SERVICE PROVIDER CAN REASONABLY
AND SEPARATELY IDENTIFY THE CHARGES IN ITS BOOKS AND RECORDS KEPT IN THE
REGULAR COURSE OF BUSINESS.
3. "PERSON" MEANS AN INDIVIDUAL, PARTNERSHIP, LIMITED LIABILITY COMPA-
NY, TRUST OR ASSOCIATION, WITH OR WITHOUT TRANSFERABLE SHARES, JOINT-
STOCK COMPANY, CORPORATION, SOCIETY, CLUB, ORGANIZATION, INSTITUTION,
ESTATE, RECEIVER, TRUSTEE, ASSIGNEE OR REFEREE AND ANY OTHER PERSON
ACTING IN A FIDUCIARY OR REPRESENTATIVE CAPACITY, WHETHER APPOINTED BY A
COURT OR OTHERWISE, AND ANY COMBINATION OF INDIVIDUALS ACTING AS A UNIT.
THE TERM "PERSON", UNLESS EXPRESSLY PROVIDED OTHERWISE, DOES NOT
INCLUDE:
(A) A GOVERNMENTAL ENTITY OR A UNIT OR INSTRUMENTALITY OF A GOVERN-
MENTAL ENTITY; OR
(B) ANY ENTITY EXEMPT FROM SALES AND COMPENSATING USE TAXES PURSUANT
TO PARAGRAPH FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED SIXTEEN
OF THIS CHAPTER.
4. "STATE" MEANS THE STATE OF NEW YORK.
5. "SUBSCRIBER" OR "CUSTOMER" MEANS ANY PERSON OR MEMBER OF THE GENER-
AL PUBLIC WHO RECEIVES VIDEO STREAMING SERVICE FROM A VIDEO STREAMING
SERVICE PROVIDER AND DOES NOT FURTHER DISTRIBUTE SUCH SERVICE IN THE
ORDINARY COURSE OF BUSINESS.
6. "VIDEO PROGRAMMING" MEANS PROGRAMMING PROVIDED BY, OR COMPARABLE TO
PROGRAMMING PROVIDED BY, A TELEVISION BROADCAST STATION INCLUDING, BUT
NOT LIMITED TO, VIDEO PROGRAMMING PROVIDED BY LOCAL NETWORKS, NATIONAL
BROADCAST NETWORKS, CABLE TELEVISION NETWORKS AND ALL FORMS OF PAY-PER-
VIEW OR ON-DEMAND VIDEO ENTERTAINMENT.
7. "VIDEO STREAMING SERVICE" MEANS THE DISTRIBUTION, BROADCASTING, OR
PROVISION OF VIDEO PROGRAMMING DISPLAYED BY THE VIEWER FOR A FEE ON A
SUBSCRIPTION BASIS. THE TERM VIDEO STREAMING SERVICE, UNLESS EXPRESSLY
PROVIDED OTHERWISE, DOES NOT INCLUDE CABLE SERVICE AS DEFINED BY 47
U.S.C. § 522(6).
8. "VIDEO STREAMING SERVICE PROVIDER" MEANS A PERSON WHO TRANSMITS,
BROADCASTS OR OTHERWISE PROVIDES, DELIVERS, FURNISHES, OR MAKES AVAIL-
ABLE VIDEO STREAMING SERVICE TO SUBSCRIBERS OR CUSTOMERS IN THE STATE.
§ 331. IMPOSITION AND COLLECTION OF A TAX ON VIDEO STREAMING SERVICES.
1. THERE IS HEREBY IMPOSED ON EVERY VIDEO STREAMING SERVICE PROVIDER A
TAX EQUAL TO FIVE PERCENT OF SUCH PROVIDER'S GROSS RECEIPTS IN THE
STATE.
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2. THE COMMISSIONER SHALL PROMULGATE REGULATIONS BY DECEMBER THIRTY-
FIRST, TWO THOUSAND TWENTY-SIX, TO ESTABLISH PROCEDURES DETERMINING
VIDEO STREAMING SERVICE PROVIDERS' GROSS RECEIPTS FROM SUBSCRIBERS OR
CUSTOMERS IN THE STATE, INCLUDING THE HIERARCHY OF SOURCING METHODS
BASED ON:
(A) THE CUSTOMER'S PRIMARY USE LOCATION OF THE VIDEO STREAMING
SERVICE; AND
(B) THE CUSTOMER'S BILLING ADDRESS.
3. THE TAX AUTHORIZED IN THIS SECTION SHALL BE FOR EACH YEAR, OR PART
OF EACH YEAR, THAT SUCH VIDEO STREAMING SERVICE PROVIDER IS ENGAGED IN
THE PROVISION, DELIVERY, OR FURNISHING OF VIDEO STREAMING SERVICES TO
SUBSCRIBERS OR CUSTOMERS IN THE STATE.
4. (A) EVERY VIDEO STREAMING SERVICE PROVIDER SUBJECT TO TAX UNDER
THIS SECTION SHALL, ON OR BEFORE APRIL FIFTEENTH OF EACH YEAR, FOR YEARS
BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX:
(I) FILE A RETURN FOR THE YEAR ENDED ON THE PRECEDING DECEMBER THIR-
TY-FIRST, WHICH RETURN SHALL STATE THE GROSS RECEIPTS FOR THE PERIOD
COVERED BY EACH SUCH RETURN, AND
(II) PAY THE TAX DUE.
(B) RETURNS SHALL BE FILED WITH THE COMMISSIONER ON A FORM TO BE
FURNISHED BY THE COMMISSIONER FOR SUCH PURPOSE AND SHALL CONTAIN SUCH
OTHER DATA, INFORMATION OR MATTER AS THE COMMISSIONER MAY REQUIRE TO BE
INCLUDED THEREIN.
(C) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SUBDIVISION, THE
COMMISSIONER MAY REQUIRE ANY VIDEO STREAMING SERVICE PROVIDER TO FILE AN
ANNUAL RETURN, WHICH SHALL CONTAIN ANY DATA SPECIFIED BY THE COMMISSION-
ER, REGARDLESS OF WHETHER SUCH PROVIDER IS SUBJECT TO TAXATION UNDER
THIS SECTION.
(D) VIDEO STREAMING SERVICE PROVIDERS SUBJECT TO ASSESSMENT UNDER THIS
SECTION MAY NOT INCLUDE THE AMOUNT OF THE TAX ON BILLS AS A PASS-THROUGH
TO SUBSCRIBERS OR CUSTOMERS. THE TAX UNDER THIS ARTICLE IS IMPOSED UPON
VIDEO STREAMING SERVICE PROVIDERS, AND PROVIDERS MAY NOT MISREPRESENT OR
MISLEAD SUBSCRIBERS OR CUSTOMERS REGARDING THE PERSON RESPONSIBLE FOR
THE TAX.
5. (A) A VIDEO STREAMING SERVICE PROVIDER WHO FAILS TO FILE A RETURN
OR TO PAY ANY TAX DUE UNDER THIS ARTICLE WITHIN THIRTY DAYS OF THE TIME
REQUIRED PURSUANT TO THIS ARTICLE (DETERMINED WITH REGARD TO ANY EXTEN-
SION OF TIME FOR FILING OR PAYING) SHALL BE SUBJECT TO A PENALTY OF TEN
PERCENT OF THE AMOUNT OF THE TAX DETERMINED TO BE DUE, PLUS FIVE PERCENT
OF SUCH AMOUNT FOR EACH SUBSEQUENT MONTH OR FRACTION THEREOF DURING
WHICH SUCH FAILURE CONTINUES, NOT TO EXCEED THIRTY PERCENT IN THE AGGRE-
GATE.
(B) IN THE EVENT OF AN UNDERPAYMENT OF THE TAX OWED, THE COMMISSIONER
SHALL SET THE UNDERPAYMENT RATE OF INTEREST TO BE PAID, BUT THE UNDER-
PAYMENT RATE SHALL NOT BE LESS THAN SEVEN AND ONE-HALF PERCENT PER
ANNUM, COMPOUNDED DAILY. IF NO SUCH RATE OF INTEREST IS SET, SUCH UNDER-
PAYMENT RATE SHALL BE DEEMED TO BE SET AT SEVEN AND ONE-HALF PERCENT PER
ANNUM, COMPOUNDED DAILY. ANY SUCH RATE SET BY THE COMMISSIONER SHALL
APPLY TO TAXES, OR ANY PORTION THEREOF, WHICH REMAIN OR BECOME DUE OR
UNDERPAID ON OR AFTER THE DATE ON WHICH SUCH RATES BECOME EFFECTIVE AND
SHALL APPLY ONLY WITH RESPECT TO INTEREST COMPUTED OR COMPUTABLE FOR
PERIODS OR PORTIONS OF PERIODS OCCURRING IN THE PERIOD DURING WHICH SUCH
RATES ARE IN EFFECT.
6. EVERY VIDEO STREAMING SERVICE PROVIDER SUBJECT TO TAXATION UNDER
THIS SECTION SHALL KEEP SUCH RECORDS OF ITS BUSINESS AND IN SUCH FORM AS
THE COMMISSIONER MAY REQUIRE, AND SUCH RECORDS SHALL BE PRESERVED FOR A
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PERIOD OF THREE YEARS, EXCEPT THAT THE COMMISSIONER MAY CONSENT TO THEIR
DESTRUCTION WITHIN THAT PERIOD OR MAY REQUIRE THAT THEY BE KEPT LONGER.
7. ALL REVENUE RECEIVED PURSUANT TO THIS SECTION SHALL BE DEPOSITED
INTO THE MEDIA ARTS TECHNOLOGY AND EDUCATION FUND ESTABLISHED BY SECTION
NINETY-NINE-M OF THE TAX LAW; PROVIDED THAT THE COMMISSIONER MAY RETAIN
UP TO TEN PERCENT OF THE MONEYS COLLECTED ANNUALLY FOR OPERATIONAL
EXPENDITURES.
§ 4. The state finance law is amended by adding a new section 99-m to
read as follows:
§ 99-M. MEDIA ARTS TECHNOLOGY AND EDUCATION FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT CUSTODY OF THE COMPTROLLER AND THE COMMISSIONER
OF TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE "MEDIA ARTS
TECHNOLOGY AND EDUCATION FUND".
2. FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE
FOLLOWING MEANINGS:
(A) "COMMUNITY MEDIA ORGANIZATION" HAS THE MEANING SET FORTH IN
SECTION THREE HUNDRED THIRTY OF THE TAX LAW.
(B) "MUNICIPAL CLASS" SHALL MEAN ONE OF THE FOLLOWING CATEGORIES OF
LOCAL GOVERNMENT WITHIN THE STATE: COUNTIES NOT WHOLLY CONTAINED WITHIN
A CITY, CITIES, TOWNS, AND VILLAGES.
(C) "OTHER QUALIFIED ORGANIZATION" MEANS AN ORGANIZATION THAT IS NOT A
COMMUNITY MEDIA ORGANIZATION AND THAT, AS DETERMINED BY THE COMMISSIONER
OF TAXATION AND FINANCE PURSUANT TO PARAGRAPH (B) OF SUBDIVISION FIVE OF
THIS SECTION, PROVIDES ONE OR MORE OF THE FOLLOWING SERVICES:
(I) CREATING AND/OR FACILITATING ACCESS TO LOCAL NON-PROFIT NEWS
AND/OR MEDIA;
(II) IMPROVING DIGITAL EQUITY AND INCLUSION, INCLUDING DIGITAL LITERA-
CY;
(III) FOSTERING AND/OR ADVANCING LOCAL ARTS, CULTURE, AND CREATIVITY;
AND/OR
(IV) PLANNING AND/OR CONSTRUCTING INFRASTRUCTURE NEEDED FOR COMMUNI-
CATIONS CONNECTIVITY.
(D) "POPULATION" SHALL MEAN THE POPULATION AS SHOWN BY THE MOST RECENT
DECENNIAL FEDERAL CENSUS COMPLETED AND PUBLISHED AS A FINAL POPULATION
COUNT BY THE UNITED STATES BUREAU OF THE CENSUS PRECEDING THE COMMENCE-
MENT OF THE STATE FISCAL YEAR IN WHICH THE MONEYS ARE DISTRIBUTED PURSU-
ANT TO THIS SECTION, PROVIDED THAT, FOR PURPOSES OF CALCULATING DISTRIB-
UTIONS WITHIN A MUNICIPAL CLASS PURSUANT TO SUBDIVISION FIVE OF THIS
SECTION, THE POPULATION OF A CITY SHALL MEAN THE TOTAL POPULATION WITHIN
SUCH CITY; THE POPULATION OF A VILLAGE SHALL MEAN THE TOTAL POPULATION
WITHIN SUCH VILLAGE; THE POPULATION OF A TOWN SHALL EXCLUDE THE POPU-
LATION OF ANY VILLAGE WITHIN SUCH TOWN; AND THE POPULATION OF A COUNTY
SHALL EXCLUDE THE POPULATION OF ANY CITY OR VILLAGE WITHIN SUCH COUNTY.
3. THE FUND SHALL CONSIST OF ALL MONEYS COLLECTED FOR THE TAX IMPOSED
ON VIDEO STREAMING SERVICES PURSUANT TO SECTION THREE HUNDRED THIRTY-ONE
OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED, CREDITED OR TRANS-
FERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.
4. MONEYS IN THE FUND SHALL BE KEPT SEPARATE AND SHALL NOT BE COMMIN-
GLED WITH ANY OTHER MONEYS IN THE CUSTODY OF THE COMPTROLLER. ALL DEPOS-
ITS OF SUCH MONEYS SHALL BE SECURED BY OBLIGATIONS OF THE UNITED STATES
OR OF THE STATE OF MARKET VALUE EQUAL AT ALL TIMES TO THE AMOUNT OF THE
DEPOSIT AND ALL BANKS AND TRUST COMPANIES ARE AUTHORIZED TO GIVE SUCH
SECURITIES FOR SUCH DEPOSITS.
5. (A) MONEYS IN THE FUND SHALL BE DISTRIBUTED TO THE STATE, MUNICI-
PALITIES, COMMUNITY MEDIA ORGANIZATIONS, AND OTHER QUALIFIED ORGANIZA-
TIONS AS PROVIDED IN THIS SECTION.
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(B) THE COMMISSIONER OF TAXATION AND FINANCE SHALL PROMULGATE REGU-
LATIONS NECESSARY TO IMPLEMENT THE PROVISIONS OF THIS SECTION, INCLUDING
REGULATIONS TO ESTABLISH PROCEDURES FOR IDENTIFYING, ON AN ANNUAL BASIS:
(I) COMMUNITY MEDIA ORGANIZATIONS ELIGIBLE TO RECEIVE MONEYS DISTRIB-
UTED PURSUANT TO THIS SECTION, AND THE MUNICIPALITY OR MUNICIPALITIES
SERVED BY EACH COMMUNITY MEDIA ORGANIZATION; AND
(II) OTHER QUALIFIED ORGANIZATIONS ELIGIBLE TO RECEIVE MONEYS DISTRIB-
UTED PURSUANT TO THIS SECTION AND THE ALLOCATION FORMULA OR OTHER METH-
ODOLOGY FOR DETERMINING WHICH OTHER QUALIFIED ORGANIZATIONS WILL RECEIVE
MONEYS AND IN WHAT AMOUNT.
(C) MONEYS IN THE FUND SHALL BE ANNUALLY DISTRIBUTED ACCORDING TO THE
FOLLOWING FORMULA AND THE REGULATIONS OF THE COMMISSIONER OF TAXATION
AND FINANCE:
(I) THREE-TENTHS OF THE MONEYS IN THE FUND, LESS THE MONEYS RETAINED
BY THE COMMISSIONER FOR OPERATIONAL EXPENDITURES, SHALL BE DISTRIBUTED
TO THE STATE GENERAL FUND;
(II) THREE-TENTHS OF THE MONEYS IN THE FUND SHALL BE DISTRIBUTED
DIRECTLY TO MUNICIPALITIES WITHIN EACH MUNICIPAL CLASS IN THE STATE.
THE COMMISSIONER SHALL APPORTION SUCH MONEYS AMONG THE MUNICIPAL CLASSES
IN PROPORTION TO THE AGGREGATE POPULATION OF EACH CLASS, AND SHALL
DISTRIBUTE FUNDS TO EACH MUNICIPALITY IN PROPORTION TO THE POPULATION OF
EACH SUCH MUNICIPALITY WITHIN EACH CLASS.
(III) THREE-TENTHS OF THE MONEYS IN THE FUND SHALL BE DISTRIBUTED
DIRECTLY TO IDENTIFIED COMMUNITY MEDIA ORGANIZATIONS. THE COMMISSIONER
SHALL APPORTION SUCH MONEYS IN PROPORTION TO THE POPULATION OF EACH
MUNICIPAL CLASS SERVED BY EACH SUCH ORGANIZATION, EXCEPT THAT FOR COMMU-
NITY MEDIA ORGANIZATIONS SERVING NEW YORK CITY, THE COMMISSIONER SHALL
APPORTION SUCH MONEYS EQUALLY TO EACH COMMUNITY MEDIA ORGANIZATION
BASED ON THE POPULATION OF NEW YORK CITY DIVIDED BY THE NUMBER OF
COMMUNITY MEDIA ORGANIZATIONS SERVING ANY PORTION OF NEW YORK CITY; AND
(IV) ONE-TENTH OF THE MONEYS IN THE FUND SHALL BE DISTRIBUTED TO OTHER
QUALIFIED ORGANIZATIONS IDENTIFIED PURSUANT TO REGULATIONS PROMULGATED
BY THE COMMISSIONER OF TAXATION AND FINANCE, IN THE AMOUNTS DETERMINED
PURSUANT TO SUCH REGULATIONS.
6. MONEYS SHALL BE PAYABLE FROM THE FUND ON THE AUDIT AND WARRANT OF
THE COMPTROLLER ON VOUCHERS APPROVED AND CERTIFIED BY THE COMMISSIONER
OF TAXATION AND FINANCE.
§ 5. This act shall take effect immediately and shall apply to tax
years beginning on and after January 1, 2027.