S T A T E O F N E W Y O R K
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6808
2025-2026 Regular Sessions
I N S E N A T E
March 24, 2025
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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 increasing the taxes imposed
on distributors of beers and to directing revenue generated from such
taxes to be deposited to the credit of the state university of New
York and the city university of New York
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 1 of section 424 of the tax
law, as amended by section 1 of part X-1 of chapter 57 of the laws of
2009, is amended to read as follows:
(a) [Fourteen] THIRTY cents per gallon upon beers;
§ 2. Section 171-a of the tax law, as separately amended by chapters
481 and 484 of the laws of 1981, is amended by adding a new subdivision
3 to read as follows:
3. NOTWITHSTANDING SUBDIVISION ONE OF THIS SECTION OR ANY OTHER
PROVISION OF LAW TO THE CONTRARY, FIFTY PERCENT OF THE TAXES IMPOSED
PURSUANT TO PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION FOUR HUNDRED
TWENTY-FOUR OF THIS CHAPTER, REDUCED BY AN AMOUNT FOR ADMINISTRATIVE
COSTS, SHALL BE DEPOSITED, AS SUCH TAXES ARE RECEIVED, AS FOLLOWS: (A)
HALF OF SUCH REVENUE SHALL BE DEPOSITED TO THE CREDIT OF THE STATE
UNIVERSITY OF NEW YORK; AND (B) HALF OF SUCH REVENUE SHALL BE DEPOSITED
TO THE CREDIT OF THE CITY UNIVERSITY OF NEW YORK. THE AMOUNT FOR ADMIN-
ISTRATIVE COSTS SHALL BE DETERMINED BY THE COMMISSIONER TO REPRESENT
REASONABLE COSTS OF THE DEPARTMENT OF TAXATION AND FINANCE IN ADMINIS-
TERING, COLLECTING, DETERMINING AND DISTRIBUTING SUCH TAXES. OF THE
TOTAL REVENUE COLLECTED OR RECEIVED UNDER SUCH SECTION OF THIS CHAPTER,
THE COMPTROLLER SHALL RETAIN IN THEIR HANDS SUCH AMOUNT AS THE COMMIS-
SIONER MAY DETERMINE TO BE NECESSARY FOR REFUNDS OR REIMBURSEMENTS UNDER
SUCH SECTION OF THIS CHAPTER OUT OF WHICH AMOUNT THE COMPTROLLER SHALL
PAY ANY REFUNDS OR REIMBURSEMENTS TO WHICH TAXPAYERS SHALL BE ENTITLED
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11262-01-5
S. 6808 2
UNDER PROVISIONS OF SUCH SECTION. THE COMMISSIONER AND THE COMPTROLLER
SHALL MAINTAIN A SYSTEM OF ACCOUNTS SHOWING THE AMOUNT OF REVENUE
COLLECTED OR RECEIVED FROM EACH OF THE TAXES IMPOSED BY SUCH SECTION.
§ 3. This act shall take effect April 1, 2027. 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.