Senate Bill S5154A

2025-2026 Legislative Session

Imposes a special tax on artwork, antique furniture, and antique jewelry sold at auction and establishes the art education fund

download bill text pdf

Current Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 12, 2026	print number 5154a
Feb 12, 2026	amend and recommit to budget and revenue
Jan 07, 2026	referred to budget and revenue
Feb 19, 2025	referred to budget and revenue

Bill Amendments

Original

A (Active)

2025-S5154 - Details

See Assembly Version of this Bill:: A10612
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Add Art 28-E §§1199 - 1199-d, Tax L; add §97-uuuu, St Fin L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S5317
2023-2024: S5454

2025-S5154 - Summary

Imposes a special tax of three-tenths of one percent or one dollar, whichever is greater, on the receipts from the sale of art, antique furniture or antique jewelry at auction; establishes the art education fund to provide assistance for art education and art supplies at the kindergarten through twelfth grade levels at Title I public schools.

2025-S5154 - Sponsor Memo

                                 
BILL NUMBER: S5154

SPONSOR: JACKSON
 
TITLE OF BILL:

An act to amend the tax law, in relation to imposing a special tax on
artwork, antique furniture, and antique jewelry sold at auction; and to
amend the state finance law, in relation to establishing the art educa-
tion fund

 
PURPOSE:

Imposes a special tax on artwork, antique furniture, and antique jewelry
sold at auction and establishes the art education fund

 
SUMMARY OF PROVISIONS:

Section 1 adds a new Article 28-E to the Tax Law that creates a special
tax on artwork, antique furniture, and antique jewelry sold at auction.

Section 2 adds a new Section 97-UUUU to the State Finance Law that
creates an art education fund whereby the revenues received from the

special tax under Section 1 of this act shall be deposited in the art
education fund. These funds shall be made available to the New York
State Council on the Arts ("NYSCA") for the purpose of providing assist-
ance for art education and art supplies for grades K-12 at public
schools that receive federal funds under Title 1 of the Elementary and
Secondary Act of 1965. Art education includes activities such as paint-
ing, visual arts, field trips to museums or other institutions recog-
nized by NYSCA, and stipends for artists in residence. Any funds not
spent at the end of each fiscal year in the art education fund shall be
deposited into the state's general fund.  NYSCA shall establish guide-
lines necessary to administer the fund, and shall provide by September
1st of each year a report to the governor, the temporary president of
the Senate, the speaker of the Assembly, the chair of the Senate finance
committee, and the chair of the Assembly ways and means committee
detailing the guidelines established by NYSCA and a complete financial
statement.

Section 3 is the effective date.

 
JUSTIFICATION:

New York is considered by many as the cultural capital of the world and
one of the major art marketplaces of the world, yet our schools can
barely provide basic levels of art education due to budgetary
constraints.

By creating an "art education fund" administered by NYSCA and funded by
a special tax on artwork, antique furniture, and antique jewelry sold at
auction, many more of the children of our great state will be able to
access and learn about the arts and in some cases become the arts enthu-
siasts and collectors of tomorrow.

 
LEGISLATIVE HISTORY:

2023-2024: S.5454 = Referred to Budget and Revenue


2021-2022: S.5317 - Referred to Budget and Revenue/A.7262 - Referred to
Ways and Means

 
STATE AND LOCAL FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law. Effective immediately, the
addition, amendment and/or repeal of any rule or regulation necessary
for the implementation of this act on its effective date are authorized
to be made and completed on or before such effective date.

2025-S5154 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5154
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 19, 2025
                                ___________
 
 Introduced  by  Sen. JACKSON -- 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, in relation to imposing a  special  tax  on
   artwork,  antique  furniture, and antique jewelry sold at auction; and
   to amend the state finance law, in relation to  establishing  the  art
   education fund
 
   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 28-E to read
 as follows:
                               ARTICLE 28-E
      SPECIAL TAX ON ARTWORK, ANTIQUE FURNITURE, AND ANTIQUE JEWELRY
                              SOLD AT AUCTION
 SECTION 1199. DEFINITIONS.
         1199-A. IMPOSITION OF SPECIAL TAX.
         1199-B. ADMINISTRATIVE PROVISIONS.
         1199-C. DEPOSIT AND DISPOSITION OF REVENUE.
         1199-D. RULES AND REGULATIONS.
   § 1199. DEFINITIONS. AS USED IN  THIS  ARTICLE,  THE  FOLLOWING  TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (A)  "ART" SHALL BE A WORK OF ART, ARTWORK, ART PIECE, PIECE OF ART OR
 ART OBJECT THAT IS AN AESTHETIC PHYSICAL ITEM OR ARTISTIC CREATION.
   (B) "ANTIQUE FURNITURE" SHALL BE FURNITURE CREATED  OVER  ONE  HUNDRED
 TWENTY-FIVE YEARS AGO.
   (C)  "ANTIQUE JEWELRY" SHALL BE JEWELRY CREATED OVER ONE HUNDRED TWEN-
 TY-FIVE YEARS AGO.
   (D) "AUCTION" INCLUDES ANY AUCTION TAKING PLACE IN THE STATE OR  BEING
 MANAGED  BY  AN ENTITY THAT HAS A NEW YORK TAX RESALE CERTIFICATE OR HAS
 AN AUCTIONEER'S LICENSE IN ANY LOCALITY  THAT  REQUIRES  IT  WITHIN  THE
 STATE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09987-01-5
 S. 5154                             2

 
   §  1199-A.  IMPOSITION  OF  SPECIAL  TAX. IN ADDITION TO ANY OTHER TAX
 IMPOSED BY THIS CHAPTER OR OTHER LAW, THERE IS HEREBY IMPOSED A  TAX  OF
 THREE-TENTHS  OF ONE PERCENT OR ONE DOLLAR, WHICHEVER IS GREATER, ON THE
 RECEIPTS FROM THE SALE OF ART, ANTIQUE FURNITURE OR ANTIQUE  JEWELRY  AT
 AUCTION.  THE  TAX IS IMPOSED ON THE PURCHASER AND SHALL BE COLLECTED BY
 THE ENTITY CONDUCTING THE AUCTION AT THE TIME OF SALE, PROVIDED HOWEVER,
 THAT WHERE THE TAX IMPOSED PURSUANT TO THIS SECTION IS NOT COLLECTED  BY
 THE  ENTITY  CONDUCTING  THE  AUCTION THE PURCHASER SHALL REMIT SUCH TAX
 DIRECTLY TO THE COMMISSIONER.
   § 1199-B. ADMINISTRATIVE PROVISIONS. EVERY PERSON REQUIRED TO  COLLECT
 OR  PAY  THE  TAX  IMPOSED UNDER SECTION ELEVEN HUNDRED NINETY-NINE-A OF
 THIS ARTICLE SHALL FILE A  RETURN  AND  PAY  SUCH  TAX  REQUIRED  TO  BE
 COLLECTED  TO  THE COMMISSIONER OF TAXATION AND FINANCE ON OR BEFORE THE
 TWENTIETH DAY AFTER THE CLOSE OF THE QUARTERLY PERIOD IN WHICH THE  SALE
 TOOK PLACE, NOT DELIVERY OF OBJECT.
   §  1199-C.  DEPOSIT AND DISPOSITION OF REVENUE. THE TAXES COLLECTED OR
 RECEIVED BY THE COMMISSIONER UNDER THIS ARTICLE SHALL  BE  DEPOSITED  IN
 THE ART EDUCATION FUND ESTABLISHED PURSUANT TO SECTION NINETY-SEVEN-UUUU
 OF  THE  STATE FINANCE LAW AND DISPOSED OF PURSUANT TO THE PROVISIONS OF
 SUCH SECTION.
   § 1199-D. RULES AND REGULATIONS. THE COMMISSIONER SHALL PROMULGATE ALL
 RULES AND REGULATIONS NECESSARY TO CARRY  OUT  THE  PROVISIONS  OF  THIS
 ARTICLE.
   §  2. The state finance law is amended by adding a new section 97-uuuu
 to read as follows:
   § 97-UUUU. ART EDUCATION FUND. 1. THERE IS HEREBY CREATED IN THE JOINT
 CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSIONER  OF  TAXATION  AND
 FINANCE A FUND TO BE KNOWN AS THE "ART EDUCATION FUND".
   2.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
 OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS  OF  SECTION  ELEVEN
 HUNDRED  NINETY-NINE-B OF THE TAX LAW AND ALL OTHER MONEYS APPROPRIATED,
 CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT
 TO  LAW.  MONIES  IN  THE  FUND  SHALL BE KEPT SEPARATE AND SHALL NOT BE
 COMMINGLED WITH ANY OTHER  MONIES  OTHERWISE  APPROPRIATED  OR  RECEIVED
 EXCEPT AS HEREBY PROVIDED.
   3.  MONIES  OF THE FUND, WHEN ALLOCATED, SHALL BE AVAILABLE TO THE NEW
 YORK STATE COUNCIL ON THE ARTS FOR THE PURPOSE OF  PROVIDING  ASSISTANCE
 FOR  ART  EDUCATION AND ART SUPPLIES AT THE KINDERGARTEN THROUGH TWELFTH
 GRADE LEVELS AT PUBLIC SCHOOLS RECEIVING FEDERAL FUNDS PURSUANT TO TITLE
 I OF THE ELEMENTARY AND SECONDARY  EDUCATION  ACT  OF  NINETEEN  HUNDRED
 SIXTY-FIVE,  AS  AMENDED.  AS USED IN THIS SECTION, THE TERM "ART EDUCA-
 TION" SHALL INCLUDE THE FOLLOWING  ACTIVITIES:  PAINTING,  VISUAL  ARTS,
 CERAMICS, FIELD TRIPS TO MUSEUMS OR OTHER INSTITUTIONS RECOGNIZED BY THE
 NEW  YORK  STATE  COUNCIL ON THE ARTS, AND STIPENDS FOR ARTISTS IN RESI-
 DENCE. ANY MONIES REMAINING IN THE FUND AT THE END OF EACH  FISCAL  YEAR
 WHICH  HAVE NOT BEEN EXPENDED FOR ART EDUCATION OR ART SUPPLIES SHALL BE
 DEPOSITED INTO THE GENERAL FUND.
   4. THE STATE COUNCIL ON THE ARTS SHALL ESTABLISH GUIDELINES  NECESSARY
 TO ADMINISTER THE FUND. GUIDELINES SHALL INCLUDE, BUT NOT BE LIMITED TO,
 QUALIFICATIONS  AND  CONDITIONS  FOR  ASSISTANCE AND ANY OTHER TERMS AND
 CONDITIONS THE COUNCIL MAY REQUIRE AS NECESSARY TO  PROPERLY  EFFECTUATE
 THE PROVISIONS OF THIS SECTION.
   5.  THE  STATE COUNCIL ON THE ARTS SHALL PROVIDE BY SEPTEMBER FIRST OF
 EACH YEAR, TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE  SENATE,  THE
 SPEAKER  OF  THE ASSEMBLY, THE CHAIR OF THE SENATE FINANCE COMMITTEE AND
 THE CHAIR OF THE ASSEMBLY WAYS AND MEANS COMMITTEE, A REPORT  CONTAINING
 S. 5154                             3
 
 GUIDELINES  AND  AMENDMENTS ESTABLISHED BY THE STATE COUNCIL ON THE ARTS
 AND A COMPLETE FINANCIAL STATEMENT INCLUDING, BUT NOT LIMITED TO, MONIES
 ALLOCATED, COLLECTED, TRANSFERRED OR OTHERWISE PAID OR CREDITED  TO  THE
 FUND. A PROJECTED SCHEDULE OF DISBURSEMENTS AND RECEIPTS OF THE FUND FOR
 THE  NEXT FISCAL YEAR SHALL BE INCLUDED IN EACH REPORT. IN ADDITION, ANY
 AMENDMENTS TO THE GUIDELINES SHALL BE PROVIDED TO THE ABOVE LISTED INDI-
 VIDUALS WITHIN THIRTY DAYS OF THEIR ESTABLISHMENT BY THE  STATE  COUNCIL
 ON THE ARTS.
   6.  NO MONIES SHALL BE PAYABLE FROM THIS FUND, EXCEPT ON THE AUDIT AND
 WARRANT OF THE COMPTROLLER ON VOUCHERS CERTIFIED AND  SUBMITTED  BY  THE
 CHAIR OF THE STATE COUNCIL ON THE ARTS.
   §  3. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such effective date.

2025-S5154A (ACTIVE) - Details

See Assembly Version of this Bill:: A10612
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Add Art 28-E §§1199 - 1199-d, Tax L; add §97-uuuu, St Fin L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S5317
2023-2024: S5454

2025-S5154A (ACTIVE) - Summary

2025-S5154A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5154A REVISED 3/12/26

SPONSOR: JACKSON
 
TITLE OF BILL:

An act to amend the tax law, in relation to imposing a special tax on
artwork, antique furniture, and antique jewelry sold at auction; and to
amend the state finance law, in relation to establishing the art educa-
tion fund

 
PURPOSE:

To establish a dedicated, formula-driven revenue stream for arts educa-
tion in Title I public schools through a small tax on high-value art and
antique sates at auction, and to distribute funds through a transparent,
non-competitive per-pupil allocation model with meaningful minimum
awards for rural and non-rural schools.

 
SUMMARY OF PROVISIONS:

Section 1 adds a new Article 28-E to the Tax Law to create a special tax
on artwork, antique furniture, and antique jewelry sold at auction in

New York State. The tax is imposed on the purchaser at a rate of 0.3
percent of the sale price or one dollar, whichever is greater. The tax
shall be collected by the auction entity or remitted directly to the
Commissioner of Taxation and Finance. All revenues collected pursuant to
this article shall be deposited into the newly created Art Education
Fund.

Section 2 adds a new section 97-uuuu to the State Finance Law to estab-
lish the Art Education Fund and set forth definitions, administrative
procedures, and a statewide allocation formula for distributing funds.
The section defines eligible art education activities, including visual
arts instruction, ceramics, museum field trips, and artist-inresidence
stipends. An eligible school is defined as any public school receiving
Title I funds. A recipient designee may include the school itself or a
prequatified community-based organization, vendor, or fiscal agent.
Rural schools are defined in accordance with New York State Education
Department "rural" and "rural high-need" classifications. The section
also defines the base per-pupil rate, award amount, and three-year award
term.

Up to one percent of the fund may be used by the New York State Council
on the Arts (NYSCA) for administrative costs, and up to one percent may
be retained by regrant administrators. The remaining funds must be
distributed to eligible schools. The 26 State Community Regrant (SCR)
partners shall serve as the primary statewide delivery system, with
NYSCA authorized to designate an alternate entity where necessary.
Regrant administrators are expressly authorized to pass funds directly
to participating schools or their designated recipients consistent with
the statutory formula and without additional administrative require-
ments. Funds shall be distributed on a non-competitive basis pursuant to
a statutory formula. A base per-pupil rate shall be calculated annually,
and provisional allocations shall equal the per-pupil rate multiplied by
a school's Title I enrollment. Minimum awards are set at $10,000 for
rural schools and $15,000 for non-rural schools, with a maximum award of
$20,000. If total calculated awards exceed available funds, allocations
shall be proportionally adjusted. Awards shall be issued for three-year
terms, subject to annual appropriations. Guidelines are limited to
administrative procedures only, and no application process, competitive
review, or scoring shalt be permitted. Annual reporting to the Governor
and Legislature on allocations, receipts, and disbursements is required.

Section 3 provides that the act shall take effect on January 1 following
enactment, and authorizes immediate rulemaking to implement its
provisions.

 
JUSTIFICATION:

Title I schools face persistent inequities in access to arts education
despite New York's robust arts economy. Many schools lack basic
supplies, equipment, or access to teaching artists. This bill creates a
dedicated and sustainable funding stream by imposing a modest tax on
high-value art and antique sales at auction-transactions concentrated
among high-net-worth buyers and major auction houses.This bill ensures
no applications, no competitive scoring, fair and transparent distrib-
ution of funds with minimal administrative burdens, no reimbursement
requirements and no discretion in award amounts, all through fair and
transparent distribution of funds with minimal administrative burdens.
The formula guarantees meaningful program-scale awards for all eligible
schools, with a rural floor to ensure small and geographically isolated
schools are not excluded. The $20,000 cap prevents disproportionate
concentration of funds. Using the existing SCR network ensures efficient
statewide delivery with minimal overhead.  This bill aligns New York's
arts economy with its educational equity goals and ensures that students
in high-need communities have access to arts education as part of a
well-rounded curriculum.

 
LEGISLATIVE HISTORY:

02/19/25 REFERRED TO BUDGET AND REVENUE

01/07/26 REFERRED TO BUDGET AND REVENUE

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENT:

TBD

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law. Effective immediately, the
addition, amendment and/or repeal of any rule or regulation necessary
for the implementation of this act on its effective date are authorized
to be made and completed on or before such effective date.

2025-S5154A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5154--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 19, 2025
                                ___________
 
 Introduced  by  Sen. JACKSON -- 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, in relation to imposing a special tax on
   artwork, antique furniture, and antique jewelry sold at  auction;  and
   to  amend  the  state finance law, in relation to establishing the art
   education fund
 
   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 28-E to read
 as follows:
                               ARTICLE 28-E
      SPECIAL TAX ON ARTWORK, ANTIQUE FURNITURE, AND ANTIQUE JEWELRY
                              SOLD AT AUCTION
 SECTION 1199. DEFINITIONS.
         1199-A. IMPOSITION OF SPECIAL TAX.
         1199-B. ADMINISTRATIVE PROVISIONS.
         1199-C. DEPOSIT AND DISPOSITION OF REVENUE.
         1199-D. RULES AND REGULATIONS.
   §  1199.  DEFINITIONS.  AS  USED  IN THIS ARTICLE, THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "ART" SHALL BE A WORK OF ART, ARTWORK, ART PIECE, PIECE OF ART  OR
 ART OBJECT THAT IS AN AESTHETIC PHYSICAL ITEM OR ARTISTIC CREATION.
   (B)  "ANTIQUE  FURNITURE"  SHALL BE FURNITURE CREATED OVER ONE HUNDRED
 TWENTY-FIVE YEARS AGO.
   (C) "ANTIQUE JEWELRY" SHALL BE JEWELRY CREATED OVER ONE HUNDRED  TWEN-
 TY-FIVE YEARS AGO.
   (D)  "AUCTION" INCLUDES ANY AUCTION TAKING PLACE IN THE STATE OR BEING
 MANAGED BY AN ENTITY THAT HAS A NEW YORK TAX RESALE CERTIFICATE  OR  HAS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09987-04-6

 S. 5154--A                          2
 
 AN  AUCTIONEER'S  LICENSE  IN  ANY  LOCALITY THAT REQUIRES IT WITHIN THE
 STATE.
   §  1199-A.  IMPOSITION  OF  SPECIAL  TAX. IN ADDITION TO ANY OTHER TAX
 IMPOSED BY THIS CHAPTER OR OTHER LAW, THERE IS HEREBY IMPOSED A  TAX  OF
 THREE-TENTHS  OF ONE PERCENT OR ONE DOLLAR, WHICHEVER IS GREATER, ON THE
 RECEIPTS FROM THE SALE OF ART, ANTIQUE FURNITURE OR ANTIQUE  JEWELRY  AT
 AUCTION.  THE  TAX IS IMPOSED ON THE PURCHASER AND SHALL BE COLLECTED BY
 THE ENTITY CONDUCTING THE AUCTION AT THE TIME OF SALE, PROVIDED HOWEVER,
 THAT WHERE THE TAX IMPOSED PURSUANT TO THIS SECTION IS NOT COLLECTED  BY
 THE  ENTITY  CONDUCTING  THE  AUCTION THE PURCHASER SHALL REMIT SUCH TAX
 DIRECTLY TO THE COMMISSIONER.
   § 1199-B. ADMINISTRATIVE PROVISIONS. EVERY PERSON REQUIRED TO  COLLECT
 OR  PAY  THE  TAX  IMPOSED UNDER SECTION ELEVEN HUNDRED NINETY-NINE-A OF
 THIS ARTICLE SHALL FILE A  RETURN  AND  PAY  SUCH  TAX  REQUIRED  TO  BE
 COLLECTED  TO  THE COMMISSIONER OF TAXATION AND FINANCE ON OR BEFORE THE
 TWENTIETH DAY AFTER THE CLOSE OF THE QUARTERLY PERIOD IN WHICH THE  SALE
 TOOK PLACE.
   §  1199-C.  DEPOSIT AND DISPOSITION OF REVENUE. THE TAXES COLLECTED OR
 RECEIVED BY THE COMMISSIONER UNDER THIS ARTICLE SHALL  BE  DEPOSITED  IN
 THE ART EDUCATION FUND ESTABLISHED PURSUANT TO SECTION NINETY-SEVEN-UUUU
 OF  THE  STATE FINANCE LAW AND DISPOSED OF PURSUANT TO THE PROVISIONS OF
 SUCH SECTION.
   § 1199-D. RULES AND REGULATIONS. THE COMMISSIONER SHALL PROMULGATE ALL
 RULES AND REGULATIONS NECESSARY TO CARRY  OUT  THE  PROVISIONS  OF  THIS
 ARTICLE.
   §  2. The state finance law is amended by adding a new section 97-uuuu
 to read as follows:
   § 97-UUUU. ART EDUCATION FUND. 1.    AS  USED  IN  THIS  SECTION,  THE
 FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "ART EDUCATION" SHALL INCLUDE THE FOLLOWING ACTIVITIES:  PAINTING,
 VISUAL  ARTS,  CERAMICS,  FIELD  TRIPS  TO MUSEUMS OR OTHER INSTITUTIONS
 RECOGNIZED BY THE COUNCIL, AND STIPENDS FOR ARTISTS IN RESIDENCE.
   (B) "COUNCIL" MEANS THE NEW YORK STATE COUNCIL ON THE ARTS.
   (C) "ELIGIBLE SCHOOL" MEANS A PUBLIC SCHOOL  RECEIVING  FEDERAL  FUNDS
 PURSUANT  TO  TITLE  I  OF THE ELEMENTARY AND SECONDARY EDUCATION ACT OF
 NINETEEN HUNDRED SIXTY-FIVE.
   (D) "RECIPIENT DESIGNEE" MEANS AN ELIGIBLE SCHOOL OR, AT THE  SCHOOL'S
 OPTION,  A  COMMUNITY-BASED ORGANIZATION, VENDOR, FISCAL AGENT, OR OTHER
 THIRD PARTY NOMINATED BY AN ELIGIBLE SCHOOL TO RECEIVE AND ADMINISTER AN
 ART EDUCATION AWARD ON THE SCHOOL'S  BEHALF,  PROVIDED  SUCH  ENTITY  IS
 PREQUALIFIED IN THE NEW YORK STATE STATEWIDE FINANCIAL SYSTEM.
   (E) "REGRANT ADMINISTRATOR" MEANS AN ENTITY SELECTED BY THE COUNCIL TO
 RECEIVE FUNDS PURSUANT TO THE PROVISIONS OF THIS SECTION.
   (F)  "THREE-YEAR AWARD TERM" MEANS A FUNDING COMMITMENT COVERING THREE
 CONSECUTIVE FISCAL YEARS WHICH SECURES AN AWARD WITH A FLOOR OF  FIFTEEN
 THOUSAND  DOLLARS  IN  THE  FIRST YEAR OF SUCH AWARD, AND THE SECOND AND
 THIRD YEARS SUBJECT TO ANNUAL FUNDING AVAILABILITY.
   (G) "RURAL SCHOOL" MEANS AN ELIGIBLE  SCHOOL  LOCATED  IN  A  DISTRICT
 CLASSIFIED  AS  "RURAL"  OR  "RURAL  HIGH-NEED"  BY  THE STATE EDUCATION
 DEPARTMENT, OR ANY SUCCESSOR DESIGNATION.
   (H) "BASE PER-PUPIL RATE" MEANS  THE  STATEWIDE  PER-PUPIL  ALLOCATION
 CALCULATED PURSUANT TO SUBDIVISION FIVE OF THIS SECTION.
   (I)  "AWARD  AMOUNT"  MEANS THE FINAL ALLOCATION TO AN ELIGIBLE SCHOOL
 AFTER APPLICATION OF THE MINIMUM AND MAXIMUM AWARD ADJUSTMENTS SET FORTH
 IN SUBDIVISION FIVE OF THIS SECTION.
 S. 5154--A                          3
 
   2. THERE IS HEREBY CREATED IN THE JOINT CUSTODY  OF  THE  STATE  COMP-
 TROLLER  AND THE COMMISSIONER OF TAXATION AND FINANCE A FUND TO BE KNOWN
 AS THE "ART EDUCATION FUND".
   3.  SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED BY THE DEPARTMENT
 OF TAXATION AND FINANCE, PURSUANT TO THE PROVISIONS  OF  SECTION  ELEVEN
 HUNDRED  NINETY-NINE-B OF THE TAX LAW AND ALL OTHER MONIES APPROPRIATED,
 CREDITED, OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE  PURSUANT
 TO  LAW.  MONIES  IN  THE  FUND  SHALL BE KEPT SEPARATE AND SHALL NOT BE
 COMMINGLED WITH ANY OTHER  MONIES  OTHERWISE  APPROPRIATED  OR  RECEIVED
 EXCEPT AS HEREBY PROVIDED.
   4.  (A)  ONE PERCENT OF THE MONIES OF THE FUND SHALL BE MADE AVAILABLE
 TO THE COUNCIL FOR ADMINISTRATIVE COSTS.
   (B) THE REMAINING NINETY-NINE PERCENT OF THE MONIES OF THE FUND  SHALL
 BE  AVAILABLE  TO  THE  COUNCIL TO BE TRANSFERRED TO ONE OR MORE REGRANT
 ADMINISTRATORS FOR THE PURPOSE OF PROVIDING ASSISTANCE FOR ART EDUCATION
 AND ART SUPPLIES AT PUBLIC SCHOOLS RECEIVING FEDERAL FUNDS  PURSUANT  TO
 TITLE  I  OF  THE  ELEMENTARY  AND  SECONDARY  EDUCATION ACT OF NINETEEN
 HUNDRED SIXTY-FIVE,  AS  AMENDED.  AWARDS  SHALL  NOT  BE  ISSUED  ON  A
 REIMBURSEMENT  BASIS.    PROVIDED, HOWEVER, THAT A REGRANT ADMINISTRATOR
 MAY RETAIN UP TO ONE PERCENT OF THE FUNDS IT RECEIVES FOR ADMINISTRATIVE
 COSTS AND SHALL REDISTRIBUTE THE REMAINING NINETY-NINE PERCENT TO RECIP-
 IENT DESIGNEES FOR THREE-YEAR AWARD TERMS.
   (C) ANY MONIES REMAINING IN THE  FUND  OR  ANY  REGRANT  ADMINISTRATOR
 ACCOUNT  AT THE END OF EACH FISCAL YEAR WHICH HAVE NOT BEEN EXPENDED FOR
 ART EDUCATION OR ART SUPPLIES SHALL BE EITHER  RETAINED  OR  REDEPOSITED
 INTO THE FUND, AS APPLICABLE.
   5.  (A) THE COUNCIL SHALL SELECT AS REGRANT ADMINISTRATORS THE TWENTY-
 SIX STATE COMMUNITY REGRANT PARTNERS. WHERE AN ELIGIBLE  SCHOOL  IS  NOT
 SERVED  BY  A  COMMUNITY  REGRANT  PARTNER, THE COUNCIL MAY DESIGNATE AN
 ALTERNATIVE ENTITY TO ADMINISTER AWARDS IN THAT REGION.  REGIONAL  ALLO-
 CATIONS  SHALL  BE  BASED ON EACH REGION'S PROPORTIONATE SHARE OF PUPILS
 ENROLLED IN TITLE I PROGRAMS.   AWARD AMOUNTS  SHALL  BE  CALCULATED  AS
 FOLLOWS:
   (I) BASE PER-PUPIL RATE. THE COUNCIL SHALL ANNUALLY CALCULATE A STATE-
 WIDE  BASE  PER-PUPIL  RATE  BY  DIVIDING THE TOTAL AMOUNT AVAILABLE FOR
 AWARDS BY THE TOTAL NUMBER OF PUPILS ENROLLED IN  TITLE  I  PROGRAMS  AT
 ELIGIBLE SCHOOLS.
   (II)  PROVISIONAL  ALLOCATION.  EACH  ELIGIBLE  SCHOOL SHALL RECEIVE A
 PROVISIONAL ALLOCATION EQUAL TO THE BASE PER-PUPIL  RATE  MULTIPLIED  BY
 THE NUMBER OF PUPILS ENROLLED IN TITLE I PROGRAMS AT SUCH SCHOOL.
   (III) MINIMUM AWARD ADJUSTMENTS. A RURAL SCHOOL SHALL RECEIVE NOT LESS
 THAN  TEN  THOUSAND  DOLLARS.  A NON-RURAL SCHOOL SHALL RECEIVE NOT LESS
 THAN FIFTEEN THOUSAND DOLLARS.
   (IV) MAXIMUM AWARD ADJUSTMENT. NO ELIGIBLE SCHOOL SHALL  RECEIVE  MORE
 THAN TWENTY THOUSAND DOLLARS.
   (V)  NORMALIZATION.  IF THE TOTAL AMOUNT OF AWARDS CALCULATED PURSUANT
 TO THIS SUBDIVISION EXCEEDS THE AMOUNT AVAILABLE FOR AWARDS, THE COUNCIL
 SHALL PROPORTIONALLY ADJUST THE AWARD AMOUNTS  OF  SCHOOLS  WHOSE  ALLO-
 CATIONS  EXCEED  THE APPLICABLE MINIMUM AWARD UNTIL THE TOTAL EQUALS THE
 AMOUNT AVAILABLE FOR AWARDS.
   (VI) THREE-YEAR AWARD TERM. AWARDS  SHALL  BE  ISSUED  FOR  THREE-YEAR
 AWARD TERMS, SUBJECT TO ANNUAL FUNDING AVAILABILITY.
   (B) GUIDELINES ISSUED PURSUANT TO THIS SUBDIVISION SHALL BE LIMITED TO
 ADMINISTRATIVE  PROCEDURES  NECESSARY TO IMPLEMENT THE FORMULA SET FORTH
 IN SUBDIVISION FIVE OF THIS SECTION AND SHALL  NOT  IMPOSE  APPLICATION,
 COMPETITIVE REVIEW, OR SCORING REQUIREMENTS.
 S. 5154--A                          4
 
   6.  THE  COUNCIL SHALL PROVIDE BY SEPTEMBER FIRST OF EACH YEAR, TO THE
 GOVERNOR, THE TEMPORARY PRESIDENT OF THE  SENATE,  THE  SPEAKER  OF  THE
 ASSEMBLY, THE CHAIR OF THE SENATE FINANCE COMMITTEE AND THE CHAIR OF THE
 ASSEMBLY  WAYS  AND  MEANS COMMITTEE, A REPORT CONTAINING GUIDELINES AND
 AMENDMENTS  ESTABLISHED  BY THE STATE COUNCIL ON THE ARTS AND A COMPLETE
 FINANCIAL STATEMENT INCLUDING, BUT NOT  LIMITED  TO,  MONIES  ALLOCATED,
 COLLECTED,  TRANSFERRED  OR  OTHERWISE  PAID  OR CREDITED TO THE FUND. A
 PROJECTED SCHEDULE OF DISBURSEMENTS AND RECEIPTS OF  THE  FUND  FOR  THE
 NEXT  FISCAL  YEAR  SHALL  BE  INCLUDED IN EACH REPORT. IN ADDITION, ANY
 AMENDMENTS TO THE GUIDELINES SHALL BE PROVIDED TO THE ABOVE LISTED INDI-
 VIDUALS WITHIN THIRTY DAYS OF THEIR ESTABLISHMENT BY THE COUNCIL.
   7. NO MONIES SHALL BE PAYABLE FROM THIS FUND, EXCEPT ON THE AUDIT  AND
 WARRANT  OF  THE  COMPTROLLER ON VOUCHERS CERTIFIED AND SUBMITTED BY THE
 CHAIR OF THE COUNCIL.
   § 3. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law. Effective immediately,
 the  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such effective date.

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Senate Bill S5154A

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Robert Jackson

Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S5154 - Details

2025-S5154 - Summary

2025-S5154 - Sponsor Memo

2025-S5154 - Bill Text download pdf

2025-S5154A (ACTIVE) - Details

2025-S5154A (ACTIVE) - Summary

2025-S5154A (ACTIVE) - Sponsor Memo

2025-S5154A (ACTIVE) - Bill Text download pdf

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