S T A T E O F N E W Y O R K
________________________________________________________________________
8792
I N S E N A T E
January 8, 2026
___________
Introduced by Sen. WEBB -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend a chapter of the laws of 2025 amending the tax law
relating to excluding certain food donations from sales tax, as
proposed in legislative bills numbers S. 2279 and A. 4216, in relation
to the effectiveness thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 2 of a chapter of the laws of 2025 amending the tax
law relating to excluding certain food donations from sales tax, as
proposed in legislative bills numbers S. 2279 and A. 4216, is amended to
read as follows:
§ 2. This act shall take effect [on the first day of a sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least 90 days after the date this act shall have
become a law and shall apply to sales made on or after such date] JULY
1, 2026.
§ 2. This act shall take effect on the same date and in the same
manner as a chapter of the laws of 2025 amending the tax law relating to
excluding certain food donations from sales tax, as proposed in legisla-
tive bills numbers S. 2279 and A. 4216, takes effect.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03823-02-6