New York S 5966: Authorizes Nicholas Budney to receive certain credit under section 384-d of the retirement and social security law

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 
S05966 Summary:

BILL NOS05966 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORPARKER

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §452, Tax L

&nbsp

Creates tax parity by imposing a six percent tax on all combative sport event ticket sales; taxes gross receipts from broadcasting rights and digital streaming over the internet of combative sport events.

Go to top S05966 Actions:

BILL NOS05966 

&nbsp

03/04/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05966 Committee&nbspVotes:

Go to topS05966 Floor&nbspVotes:

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

Go to topS05966 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5966

 2025-2026 Regular Sessions

 IN SENATE

 March 4, 2025
 ___________

 Introduced by Sen. PARKER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to creating tax parity by
 imposing a six percent tax on all combative sport event ticket sales

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

 1 Section 1. Section 452 of the tax law, as amended by chapter 32 of the
 2 laws of 2016, paragraph (a) of subdivision 2 as amended by section 1 of
 3 part RR of chapter 56 of the laws of 2024, is amended to read as
 4 follows:
 5 § 452. Imposition of tax. 1. On and after October first, nineteen
 6 hundred ninety-nine, a tax is hereby imposed and shall be paid upon the
 7 gross receipts of every person holding any professional or amateur
 8 boxing, sparring or wrestling match or exhibition in this state. Such
 9 tax shall be imposed on such gross receipts, exclusive of any federal
 10 taxes, as follows:
 11 (a) [three] six percent of gross receipts from ticket sales[, except
 12 that in no event shall the tax imposed by this paragraph exceed fifty
 13 thousand dollars for any match or exhibition];
 14 (b) three percent of the sum of: (i) gross receipts from broadcasting
 15 rights, and (ii) gross receipts from digital streaming over the inter-
 16 net, except that in no event shall the tax imposed by this paragraph
 17 exceed fifty thousand dollars for any match or exhibition.
 18 2. On and after the effective date of this subdivision, a tax is here-
 19 by imposed and shall be paid upon the gross receipts of every person
 20 holding any authorized combative sport in this state, other than any
 21 professional or amateur boxing, sparring or wrestling exhibition or
 22 match, exclusive of any federal taxes as follows:
 23 (a) [three] six percent of gross receipts from ticket sales; and
 24 (b) three percent of the sum of (i) gross receipts from broadcasting
 25 rights, and (ii) gross receipts from digital streaming over the inter-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10535-01-5

 S. 5966 2

 1 net, except that in no event shall such tax imposed pursuant to this
 2 paragraph exceed fifty thousand dollars for any match or exhibition.
 3 § 2. This act shall take effect immediately and shall apply to taxes
 4 imposed on and after such effective date. Effective immediately, the
 5 addition, amendment and/or repeal of any rule or regulation necessary
 6 for the implementation of this act on its effective date are authorized
 7 to be made and completed on or before such effective date.

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps