New York A 3490: Imposes an excise tax on sugary drinks

Bill Text

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A03490 Summary:

BILL NOA03490 

&nbsp

SAME ASSAME AS S02330

&nbsp

SPONSORReyes

&nbsp

COSPNSRKelles, Zaccaro

&nbsp

MLTSPNSR

&nbsp

Add Art 17 §§400 - 408, Tax L; add §99-ss, St Fin L; add Art 2 Title 3-A §§244 - 244-b, Pub Health L

&nbsp

Imposes an excise tax on sugary drinks; establishes a community health equity fund to utilize the revenues generated by such tax.

Go to top A03490 Actions:

BILL NOA03490 

&nbsp

01/28/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03490 Committee&nbspVotes:

Go to topA03490 Floor&nbspVotes:

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

Go to topA03490 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3490

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 28, 2025
 ___________

 Introduced by M. of A. REYES, KELLES, ZACCARO -- read once and referred
 to the Committee on Ways and Means

 AN ACT to amend the tax law and the state finance law, in relation to
 imposing an excise tax on sugary drinks; and to amend the public
 health law, in relation to community health benefits

 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 article 17 to read
 2 as follows:
 3 ARTICLE 17
 4 EXCISE TAX ON SUGARY DRINKS
 5 Section 400. Definitions.
 6 401. Imposition of excise tax.
 7 402. Local taxes on sugary drinks by municipalities.
 8 403. Report of sales and remittance of tax.
 9 404. Deposit and disposition of revenue.
 10 405. Records of distributors.
 11 406. Exemptions.
 12 407. Rules and regulations.
 13 408. Severability.
 14 § 400. Definitions. As used in this article, the following terms shall
 15 have the following meanings:
 16 1. "Beverage for medical use" means a beverage suitable for human
 17 consumption and manufactured for use as an oral nutritional therapy for
 18 persons who cannot absorb or metabolize dietary nutrients from food or
 19 beverages, or for use as an oral rehydration electrolyte solution for
 20 infants and children formulated to prevent or treat dehydration due to
 21 illness. "Beverage for medical use" shall also mean a "medical food" as
 22 defined in section 5(b)(3) of the Orphan Drug Act (21 U.S.C.
 23 360ee(b)(3)).

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03421-01-5

 A. 3490 2

 1 2. "Bottle" means any closed or sealed container regardless of size or
 2 shape, including, without limitation, those made of glass, metal, paper,
 3 plastic or any other material or combination of materials.
 4 3. "Bottled sugary drink" means any sugary drink contained in a bottle
 5 that is ready for consumption without further processing such as, with-
 6 out limitation, dilution or carbonation.
 7 4. "Consumer" means a person who purchases a sugary drink for consump-
 8 tion and not for sale to another.
 9 5. "Distributor" means any person, including manufacturers and whole-
 10 sale dealers, who receives, stores, manufactures, bottles and/or
 11 distributes bottled sugary drinks, syrups or powders, for sale to
 12 retailers doing business in the state, whether or not that person also
 13 sells such products to consumers.
 14 6. "Milk" means natural liquid milk regardless of animal or plant
 15 source or butterfat content; natural milk concentrate, whether or not
 16 reconstituted; or dehydrated natural milk, whether or not reconstituted.
 17 7. "Natural fruit juice" means the original liquid resulting from the
 18 pressing of fruits, or the liquid resulting from the dilution with water
 19 of dehydrated natural fruit juice.
 20 8. "Natural vegetable juice" means the original liquid resulting from
 21 the pressing of vegetables, or the liquid resulting from the dilution
 22 with water of dehydrated natural vegetable juice.
 23 9. "Non-nutritive sweetener" means any non-nutritive substance suit-
 24 able for human consumption that humans perceive as sweet and includes,
 25 but is not limited to, aspartame, acesulfame-K, neotame, saccharin,
 26 sucralose and stevia. "Non-nutritive sweetener" excludes sugars. For
 27 purposes of this definition, "non-nutritive sweetener" means a substance
 28 that contains fewer than f