New York A 4961: Establishes the addiction prevention and recovery act

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A04961 Summary:

BILL NOA04961 

&nbsp

SAME ASSAME AS S02506

&nbsp

SPONSORTapia

&nbsp

COSPNSRDe Los Santos

&nbsp

MLTSPNSR

&nbsp

Amd §424, Tax L; add §99-ss, St Fin L

&nbsp

Establishes the addiction prevention and recovery act; increases taxes on alcohol by fifty percent; allocates the increased revenue to a special fund to be used for the purposes of alcohol and substance abuse addiction prevention and recovery services and programs.

Go to top A04961 Actions:

BILL NOA04961 

&nbsp

02/10/2025referred to alcoholism and drug abuse

01/07/2026referred to alcoholism and drug abuse

Go to topA04961 Committee&nbspVotes:

Go to topA04961 Floor&nbspVotes:

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

Go to topA04961 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4961

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 10, 2025
 ___________

 Introduced by M. of A. TAPIA, DE LOS SANTOS -- read once and referred to
 the Committee on Alcoholism and Drug Abuse

 AN ACT to amend the tax law and the state finance law, in relation to
 enacting the addiction prevention and recovery act

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

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "addiction prevention and recovery act".
 3 § 2. Paragraphs (a), (b), (c), (d), (e) and (f) of subdivision 1 of
 4 section 424 of the tax law, paragraphs (a), (b), (c) and (d) as amended
 5 by section 1 of part X-1 of chapter 57 of the laws of 2009, paragraph
 6 (e) as amended by section 1 of part J of chapter 59 of the laws of 2020
 7 and paragraph (f) as amended by chapter 508 of the laws of 1993, are
 8 amended and a new paragraph (h) is added to read as follows:
 9 (a) [Fourteen] Twenty-eight cents per gallon upon beers;
 10 (b) [Thirty] Sixty cents per gallon upon still wines, except cider
 11 containing more than three and two-tenths per centum of alcohol by
 12 volume, upon which the tax shall be [three] seven and [seventy-nine]
 13 fifty-eight hundredths cents per gallon;
 14 (c) [Thirty] Sixty cents per gallon upon artificially carbonated spar-
 15 kling wines, except artificially carbonated sparkling cider containing
 16 more than three and two-tenths per centum of alcohol by volume, upon
 17 which the tax shall be [three] seven and [seventy-nine] fifty-eight
 18 hundredths cents per gallon;
 19 (d) [Thirty] Sixty cents per gallon upon natural sparkling wines,
 20 except natural sparkling cider containing more than three and two-tenths
 21 per centum of alcohol by volume, upon which the tax shall be [three]
 22 seven and [seventy-nine] fifty-eight hundredths cents per gallon;
 23 (e) [Sixty-seven] One dollar and thirty-four cents per liter upon
 24 liquors containing not more than twenty-four per centum of alcohol by

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05074-01-5

 A. 4961 2

 1 volume except liquors containing not more than two per centum of alcohol
 2 by volume, upon which the tax shall be zero; and
 3 (f) [One dollar] Three dollars and [seventy] forty cents per liter
 4 upon all other liquors; when sold or used within this state, except when
 5 sold or used under such circumstances that this state is without power
 6 to impose such tax or when sold to the United States and except beers
 7 when sold to or by a voluntary unincorporated organization of the armed
 8 forces of the United States operating a place for the sale of goods
 9 pursuant to regulations promulgated by the appropriate executive agency
 10 of the United States, to the extent provided in such regulations, direc-
 11 tives and policy statements of such an agency applicable to such sales,
 12 and except when sold to professional foreign consuls-general, consuls
 13 and vice-consuls who are nationals of the state appointing them and who
 14 are assigned to foreign consulates in this state, provided that American
 15 consular officers of equal rank who are citizens of the United States
 16 and who exercise their official functions at American consulates in such
 17 foreign country are granted reciprocal exemptions; provided, however,
 18 that the commissioner may permit the sale