Senate Bill S8582

2025-2026 Legislative Session

Requires e-commerce platforms to include a feature whereby consumers may filter for products made in the United States of America; and provides a tax credit for compliance or sale of certain products

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Current Bill Status - In Senate Committee Rules 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
Nov 17, 2025	referred to rules

2025-S8582 (ACTIVE) - Details

Current Committee:: Senate Rules
Law Section:: General Business Law
Laws Affected:: Add Art 42-A §§1110 - 1112, Gen Bus L; add §50, amd §§210-B & 606, Tax L

2025-S8582 (ACTIVE) - Summary

Requires e-commerce platforms to include a feature whereby consumers may filter for products made in the United States of America; provides for a tax credit for online marketplace providers or online retailers who include such filter, or who sell products made in New York state, in the amount of state sales taxes for such products.

2025-S8582 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8582

SPONSOR: WALCZYK
 
TITLE OF BILL:

An act to amend the general business law, in relation to requiring
e-commerce platforms to include a feature whereby consumers may filter
for products made in the United States of America; and to amend the tax
law, in relation to providing a tax credit for compliance with such
feature or for sale of products made in New York

 
PURPOSE:

To incentivize e-commerce platforms to showcase and incentivize purchas-
ing products made in the United States or New York.

 
SUMMARY OF PROVISIONS:

Creates Article 42-A in the general business law with the following
items:

-Section 110: Definitions of "online marketplace provider", "online

retailer", "e-commerce platform", "marketplace seller", and "product".

-Section 111: Sets out applicability standards for the legislation.

-Section 112: Provides that online marketplace providers and online
retailers shall create a "Made in America" button on their e-commerce
platforms, and that such feature shall be displayed prominently.

Section 2: Adds section 50 to the tax law to provide for a tax credit
for online retailers and online marketplace providers, equal to their
share of state sales tax, for purchased products made in New York.

Sections 3: Adds subdivision 63 to Section 210-B of the tax law to
comply with Section 2 of this bill.

Sections 4 and 5: Adds two pieces to the tax law to comply with

Section 2 of this bill. They are: clause liiii to Section 606, Subpara-
graph (B) of paragraph 1 of subsection (i), and subsection (uuu) to
Section 606 of the tax law, respectively.

Section 6: Sets the effective date at the ninetieth day after this bill
shall have become a law.

 
JUSTIFICATION:

In recent years, the United States has made a concerted effort to get
consumers to buy American. This legislation requires online retailers
and online marketplace providers to create a "Made in America" button to
filter for products. However, New York products should be highlighted in
this effort. The success of TasteNY, I Love NY, and other promotions
cannot be understated. Thus, the state should advance more policies to
help our businesses compete online. The legislation would waive state
sales tax on New York made products.  This will create a virtuous cycle:
more New York products bought will increase their standing in the algo-
rithm, making more people see and buy them, and continuing the cycle.
Small businesses across New York who sell on Amazon, Etsy, and other
marketplaces will benefit from this tremendously. This change will help
boost revenue for American companies on birthdays, around holidays, and
even major shopping days, such as Prime Day and Cyber Monday.

 
LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS:

To be deteintined.

 
EFFECTIVE DATE:
Immediately

2025-S8582 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8582
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             November 17, 2025
                                ___________
 
 Introduced  by  Sen. WALCZYK -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the general  business  law,  in  relation  to  requiring
   e-commerce platforms to include a feature whereby consumers may filter
   for  products  made  in the United States of America; and to amend the
   tax law, in relation to providing a tax  credit  for  compliance  with
   such feature or for sale of products made in New York
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The general business law is amended by adding a new article
 42-A to read as follows:
                               ARTICLE 42-A
                           E-COMMERCE PLATFORMS
 SECTION 1110. DEFINITIONS.
         1111. APPLICABILITY.
         1112. PRODUCTS MADE IN THE UNITED STATES OF AMERICA.
   § 1110. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE,  THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "ONLINE MARKETPLACE PROVIDER" MEANS A PERSON, CORPORATION, PARTNER-
 SHIP,  LIMITED  LIABILITY  COMPANY, OR OTHER ENTITY THAT, PURSUANT TO AN
 AGREEMENT WITH A MARKETPLACE  SELLER,  SELLS  OR  FACILITATES  SALES  OF
 PRODUCTS  BY SUCH MARKETPLACE SELLER OR SELLERS VIA AN INTERNET WEBSITE,
 ONLINE CATALOG, MOBILE APPLICATION, OR SIMILAR  FORUM.  "ONLINE  MARKET-
 PLACE PROVIDER" INCLUDES ANY SUBSIDIARIES OR RELATED PARTY COMPANIES. AN
 ENTITY  "FACILITATES SALES OF PRODUCTS" FOR PURPOSES OF THIS SUBDIVISION
 WHEN SUCH ENTITY MEETS BOTH THE FOLLOWING CONDITIONS:
   (A) SUCH ENTITY PROVIDES THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE
 SALE TAKES PLACE OR THE OFFER OF SALE IS ACCEPTED, INCLUDING AN INTERNET
 SHOP, STORE, BOOTH, MOBILE APPLICATION,  WEBSITE,  CATALOG,  OR  SIMILAR
 FORUM; AND

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13042-02-5
 S. 8582                             2

 
   (B)  SUCH  ENTITY OR AN AFFILIATE OF SUCH ENTITY COLLECTS THE RECEIPTS
 PAID BY A CUSTOMER TO A MARKETPLACE SELLER FOR A SALE  OF  PRODUCTS,  OR
 CONTRACTS WITH A THIRD PARTY TO COLLECT SUCH RECEIPTS.
   2. "ONLINE RETAILER" MEANS A PERSON, CORPORATION, PARTNERSHIP, LIMITED
 LIABILITY  COMPANY,  OR OTHER ENTITY THAT SELLS PRODUCTS VIA AN INTERNET
 WEBSITE, ONLINE CATALOG, MOBILE APPLICATION, OR SIMILAR FORUM OWNED  AND
 OPERATED BY OR ON BEHALF OF SUCH ENTITY.
   3.  "E-COMMERCE  PLATFORM"  MEANS AN INTERNET WEBSITE, ONLINE CATALOG,
 MOBILE APPLICATION, OR  SIMILAR  FORUM  WHEREBY  AN  ONLINE  MARKETPLACE
 PROVIDER OR ONLINE RETAILER SELLS PRODUCTS TO CONSUMERS.
   4.  "MARKETPLACE  SELLER"  MEANS ANY PERSON, CORPORATION, PARTNERSHIP,
 LIMITED LIABILITY COMPANY, OR OTHER ENTITY THAT HAS AN AGREEMENT WITH AN
 ONLINE MARKETPLACE PROVIDER UNDER WHICH SUCH ONLINE MARKETPLACE PROVIDER
 WILL FACILITATE SALES OF PRODUCTS BY SUCH ENTITY WITHIN THE  MEANING  OF
 SUBDIVISION ONE OF THIS SECTION.
   5. "PRODUCT" MEANS A TANGIBLE GOOD THAT IS OFFERED FOR SALE.
   §  1111.  APPLICABILITY.  THIS ARTICLE SHALL APPLY TO E-COMMERCE PLAT-
 FORMS REGARDLESS OF WHETHER:
   1. THE ONLINE MARKETPLACE PROVIDER, MARKETPLACE SELLER UTILIZING  SUCH
 MARKETPLACE  PROVIDER'S  E-COMMERCE  PLATFORM,  OR ONLINE RETAILER HAS A
 PHYSICAL PRESENCE IN THE STATE; AND
   2. THE ELECTRONIC MARKETPLACE PROVIDER, MARKETPLACE  SELLER  UTILIZING
 SUCH MARKETPLACE PROVIDER'S E-COMMERCE PLATFORM, OR ONLINE RETAILER EVER
 TOOK PHYSICAL POSSESSION OF, OR TITLE TO, THE PRODUCT.
   §  1112. PRODUCTS MADE IN THE UNITED STATES OF AMERICA. ONLINE MARKET-
 PLACE PROVIDERS AND ONLINE RETAILERS SHALL  INCLUDE  A  FEATURE  ON  ANY
 E-COMMERCE  PLATFORM  MADE  AVAILABLE IN THE STATE WHEREBY CONSUMERS MAY
 FILTER PRODUCTS LISTED ON SUCH E-COMMERCE PLATFORM  BY  WHETHER  OR  NOT
 SUCH  PRODUCTS  WERE  MADE IN THE UNITED STATES OF AMERICA. SUCH FEATURE
 SHALL BE PROMINENTLY DISPLAYED ON  E-COMMERCE  PLATFORMS,  OR  OTHERWISE
 INCLUDED  AMONG  OTHER  EXISTING  OPTIONS  FOR  FILTERING OF PRODUCTS BY
 CONSUMERS.
   § 2. The tax law is amended by adding a new  section  50  to  read  as
 follows:
   §  50.  E-COMMERCE  DOMESTIC PRODUCTS CREDIT. (A) ALLOWANCE OF CREDIT.
 (1) A TAXPAYER WHICH IS AN ONLINE MARKETPLACE PROVIDER OR ONLINE RETAIL-
 ER SELLING PRODUCTS IN THE STATE OF NEW YORK VIA AN E-COMMERCE PLATFORM,
 AND IS SUBJECT TO TAX UNDER ARTICLE NINE-A OR TWENTY-TWO OF  THIS  CHAP-
 TER,  SHALL  BE  ALLOWED  A  CREDIT  AGAINST  SUCH TAX TO BE COMPUTED AS
 PROVIDED HEREIN FOR TAXABLE YEARS BEGINNING ON OR AFTER  JANUARY  FIRST,
 TWO THOUSAND TWENTY-SIX.
   (2)  THE  AMOUNT  OF  THE CREDIT SHALL BE EQUAL TO THE AMOUNT OF TAXES
 PAID PURSUANT TO  SECTION  ELEVEN  HUNDRED  FIVE  OF  THIS  CHAPTER  FOR
 PRODUCTS  SOLD  BY THE ONLINE MARKETPLACE PROVIDER OR ONLINE RETAILER IN
 THE STATE OF NEW YORK VIA AN E-COMMERCE PLATFORM:
   (I) THAT WAS LISTED ON SUCH E-COMMERCE PLATFORM IN A MANNER CONSISTENT
 WITH SECTION ELEVEN HUNDRED TWELVE OF THE GENERAL BUSINESS LAW; OR
   (II) WHERE SUCH PRODUCTS WERE MANUFACTURED IN THE STATE OF NEW YORK.
   (B) DEFINITIONS. AS USED IN THIS SECTION, THE  TERMS  "ONLINE  MARKET-
 PLACE PROVIDER", "ONLINE RETAILER", "E-COMMERCE PLATFORM", AND "PRODUCT"
 SHALL  HAVE THE SAME MEANING AS DEFINED BY SECTION ELEVEN HUNDRED TEN OF
 THE GENERAL BUSINESS LAW.
   (C) TO BE ELIGIBLE FOR THE E-COMMERCE DOMESTIC  PRODUCTS  CREDIT,  THE
 TAXPAYER  SHALL  HAVE  BEEN  ISSUED  A  CERTIFICATE OF TAX CREDIT BY THE
 DEPARTMENT OF ECONOMIC DEVELOPMENT, WHICH CERTIFICATE  SHALL  SET  FORTH
 THE  AMOUNT  OF  THE  CREDIT THAT MAY BE CLAIMED AND THE TAXABLE YEAR IN
 S. 8582                             3
 
 WHICH IT SHALL BE CLAIMED. THE TAXPAYER SHALL BE ALLOWED TO  CLAIM  ONLY
 THE  AMOUNT  LISTED  ON  THE  CERTIFICATE OF TAX CREDIT FOR THAT TAXABLE
 YEAR. IN ORDER TO PROPERLY ADMINISTER THIS CREDIT, THE DEPARTMENT  SHALL
 BE  ALLOWED  TO  EXCHANGE  INFORMATION  WITH  THE DEPARTMENT OF ECONOMIC
 DEVELOPMENT ABOUT THE TAXPAYERS CLAIMING THIS CREDIT, INCLUDING INFORMA-
 TION ABOUT THE TAX CREDITS CLAIMED. THE TAXPAYER  SHALL  CLAIM  THE  TAX
 CREDIT IN THE TAXABLE YEAR THAT BEGINS IN THE YEAR FOR WHICH IT IS ALLO-
 CATED CREDIT UNDER THIS SECTION.
   (D)  CROSS-REFERENCES.  FOR  APPLICATION OF THE CREDIT PROVIDED FOR IN
 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
   (1) ARTICLE NINE-A: SECTION  TWO  HUNDRED  TEN-B,  SUBDIVISION  SIXTY-
 THREE.
   (2) ARTICLE TWENTY-TWO: SECTION SIX HUNDRED SIX, SUBSECTION (I), PARA-
 GRAPH ONE, SUBPARAGRAPH (B), CLAUSE (LIII).
   (3) ARTICLE TWENTY-TWO: SECTION SIX HUNDRED SIX, SUBSECTION (UUU).
   §  3. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 63 to read as follows:
   63. E-COMMERCE DOMESTIC PRODUCTS CREDIT. (A) ALLOWANCE  OF  CREDIT.  A
 TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION FIFTY OF THIS CHAPTER SHALL
 BE  ALLOWED  A  CREDIT  TO BE COMPUTED AS PROVIDED IN SUCH SECTION FIFTY
 AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
 FOR  ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
 THAN THE AMOUNT PRESCRIBED  IN  PARAGRAPH  (D)  OF  SUBDIVISION  ONE  OF
 SECTION  TWO HUNDRED TEN OF THIS ARTICLE. PROVIDED, HOWEVER, THAT IF THE
 AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE
 YEAR  REDUCES  THE TAX TO SUCH AMOUNT, THE EXCESS SHALL BE TREATED AS AN
 OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN  ACCORDANCE  WITH  THE
 PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER, PROVIDED,
 HOWEVER, NO INTEREST SHALL BE PAID THEREON.
   §  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (liii)  to  read  as
 follows:
 (LIII) E-COMMERCE DOMESTIC    AMOUNT OF CREDIT
 PRODUCTS CREDIT UNDER         UNDER SUBDIVISION
 SUBSECTION (UUU)              SIXTY-THREE OF SECTION
                               TWO HUNDRED TEN-B
   §  5. Section 606 of the tax law is amended by adding a new subsection
 (uuu) to read as follows:
   (UUU) E-COMMERCE DOMESTIC PRODUCTS CREDIT. (1) ALLOWANCE OF CREDIT.  A
 TAXPAYER WHO IS ELIGIBLE PURSUANT TO SECTION FIFTY OF THIS CHAPTER SHALL
 BE  ALLOWED  A  CREDIT  TO BE COMPUTED AS PROVIDED IN SUCH SECTION FIFTY
 AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
 YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
 ED OR REFUNDED AS PROVIDED IN SECTION SIX  HUNDRED  EIGHTY-SIX  OF  THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  6.  This  act shall take effect on the ninetieth day after it shall
 have become a law.

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Senate Bill S8582

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Current Bill Status - In Senate Committee Rules Committee

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2025-S8582 (ACTIVE) - Details

2025-S8582 (ACTIVE) - Summary

2025-S8582 (ACTIVE) - Sponsor Memo

2025-S8582 (ACTIVE) - Bill Text download pdf

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Sponsored By

Mark Walczyk

Current Bill Status - In Senate Committee Rules Committee

Actions

2025-S8582 (ACTIVE) - Details

2025-S8582 (ACTIVE) - Summary

2025-S8582 (ACTIVE) - Sponsor Memo

2025-S8582 (ACTIVE) - Bill Text download pdf

Comments