New York A 1434: Creates an excise tax on the collection of consumer data by commercial data collectors

Bill Text

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A01434 Summary:

BILL NOA01434A

&nbsp

SAME ASSAME AS S04489

&nbsp

SPONSORBraunstein

&nbsp

COSPNSRKelles

&nbsp

MLTSPNSR

&nbsp

Add §186-h, Tax L

&nbsp

Creates an excise tax on the collection of consumer data by commercial data collectors.

Go to top A01434 Actions:

BILL NOA01434A

&nbsp

01/09/2025referred to ways and means

04/23/2025amend and recommit to ways and means

04/23/2025print number 1434a

01/07/2026referred to ways and means

Go to topA01434 Committee&nbspVotes:

Go to topA01434 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA01434 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1434--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 9, 2025
 ___________

 Introduced by M. of A. BRAUNSTEIN -- read once and referred to the
 Committee 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 creating an excise tax on
 the collection of consumer data by commercial data collectors

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 186-h to
 2 read as follows:
 3 § 186-h. Excise tax on the collection of consumer data by commercial
 4 data collectors. 1. Imposition of tax. There is hereby imposed a monthly
 5 excise tax on the collection of the consumer data of individual New York
 6 consumers by commercial data collectors. The tax shall apply regardless
 7 of the format, electronic or otherwise, in which the consumer data is
 8 collected by the commercial data collector.
 9 2. Definitions. As used in this section:
 10 (a) The words "commercial data collector" mean a for-profit entity
 11 that:
 12 (i) collects, maintains, uses, processes, sells or shares consumer
 13 data in support of its business activities; and
 14 (ii) collects consumer data, other than consumer contact information,
 15 on more than one million individual New York consumers in a month within
 16 the calendar year.
 17 (b) The word "consumer" means an individual who purchases goods or
 18 services from a commercial data collector or uses the services of a
 19 commercial data collector, whether charged for those services or not.
 20 (c) The words "consumer contact information" mean (i) a consumer's
 21 email address, telephone number, telefax number, home address, mailing
 22 address; and (ii) credit card information necessary to engage in a sales
 23 transaction.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04012-03-5

 A. 1434--A 2

 1 (d) The words "consumer data" mean any information that identifies,
 2 relates to, describes, is capable of being associated with, or could
 3 reasonably be linked with a consumer, whether directly submitted to the
 4 commercial data collector by the consumer or derived from other sources.
 5 (e) The words "New York consumer" mean a consumer whose primary resi-
 6 dence, as defined in article twenty-two of this chapter, is in New York
 7 state.
 8 3. Rate of tax. The tax is imposed on commercial data collectors at
 9 the following rates based on the number of New York consumers a commer-
 10 cial data collector collects data on within the month.
 11 New York consumers tax
 12 Less than or equal to one million 0
 13 over one million to two million five cents per month on the number
 14 of New York consumers over
 15 one million but not more
 16 than two million
 17 over two million to three million fifty thousand dollars per month plus
 18 ten cents per month on the number
 19 of New York consumers over
 20 two million but not more than
 21 three million
 22 over three million to four million one hundred fifty thousand dollars
 23 per month plus fifteen cents per
 24 month on the number of New York
 25 consumers over three million
 26 but not more than four million
 27 over four million to five million three hundred thousand dollars per
 28 month plus twenty cents per month
 29 on the number of New York
 30 consumers over four million but
 31 not more than five million
 32 over five million to six million five hundred thousand dollars per
 33 month plus twent