New York A 7628: Relates to increasing the available amount of the taxpayer empire state film production credit

Bill Text

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A07628 Summary:

BILL NOA07628 

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SAME ASNo Same As

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SPONSORSantabarbara

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COSPNSR

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MLTSPNSR

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Amd §§1115, 1107 & 1210, Tax L

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Establishes a sales tax holiday for food and non-alcoholic beverages sold at a restaurant, diner, or cafe licensed under article twenty-C of the agriculture and markets law during the second full week of February and the third full week of August.

Go to top A07628 Actions:

BILL NOA07628 

&nbsp

04/01/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA07628 Committee&nbspVotes:

Go to topA07628 Floor&nbspVotes:

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

Go to topA07628 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 7628

 2025-2026 Regular Sessions

 IN ASSEMBLY

 April 1, 2025
 ___________

 Introduced by M. of A. SANTABARBARA -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a sales tax
 holiday for food and non-alcoholic beverages sold at certain estab-
 lishments during the second full week of February and the third full
 week of August

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

 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
 2 by adding a new paragraph 47 to read as follows:
 3 (47) Food and non-alcoholic beverages sold at a restaurant, diner, or
 4 cafe licensed under article twenty-C of the agriculture and markets law
 5 during the second full week of February and the third full week of
 6 August.
 7 § 2. Subdivision (b) of section 1107 of the tax law is amended by
 8 adding a new clause 12 to read as follows:
 9 (12) Except as otherwise provided by law, the exemption provided in
 10 paragraph forty-seven of subdivision (a) of section eleven hundred
 11 fifteen of this article shall be applicable pursuant to a local law,
 12 ordinance or resolution adopted by a city subject to the provisions of
 13 this section. Such city is empowered to adopt or repeal such a local
 14 law, ordinance or resolution. Such adoption or repeal shall also be
 15 deemed to amend any local law, ordinance or resolution enacted by such a
 16 city imposing taxes pursuant to the authority of subdivision (a) of
 17 section twelve hundred ten of this chapter.
 18 § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 19 amended by section 5 of part J of chapter 59 of the laws of 2021, is
 20 amended to read as follows:
 21 (1) Either, all of the taxes described in article twenty-eight of this
 22 chapter, at the same uniform rate, as to which taxes all provisions of
 23 the local laws, ordinances or resolutions imposing such taxes shall be

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11274-01-5

 A. 7628 2

 1 identical, except as to rate and except as otherwise provided, with the
 2 corresponding provisions in such article twenty-eight, including the
 3 definition and exemption provisions of such article, so far as the
 4 provisions of such article twenty-eight can be made applicable to the
 5 taxes imposed by such city or county and with such limitations and
 6 special provisions as are set forth in this article. The taxes author-
 7 ized under this subdivision may not be imposed by a city or county
 8 unless the local law, ordinance or resolution imposes such taxes so as
 9 to include all portions and all types of receipts, charges or rents,
 10 subject to state tax under sections eleven hundred five and eleven
 11 hundred ten of this chapter, except as otherwise provided. Notwith-
 12 standing the foregoing, a tax imposed by a city or county authorized
 13 under this subdivision shall not include the tax imposed on charges for
 14 admission to race tracks and simulcast facilities under subdivision (f)
 15 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 16 nance or resolution enacted by any city of less than one million or by
 17 any county or school district, imposing the taxes authorized by this
 18 subdivision, shall, notwithstanding any provision of law to the contra-
 19 ry, exclude from the operation of such local taxes all sales of tangible