New York S 4226: Relates to requiring instruction in physical education in certain elementary and secondary schools

Bill Text

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S04226 Summary:

BILL NOS04226 

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SAME ASNo Same As

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SPONSORPARKER

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COSPNSR

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MLTSPNSR

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Amd §452, Tax L

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Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events.

Go to top S04226 Actions:

BILL NOS04226 

&nbsp

02/03/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04226 Committee&nbspVotes:

Go to topS04226 Floor&nbspVotes:

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

Go to topS04226 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4226

 2025-2026 Regular Sessions

 IN SENATE

 February 3, 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 taxes on gross receipts from
 ticket sales, broadcasting rights and digital streaming over the
 internet of combative sport events

 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 and paragraph (a) of subdivision 2 as amended by section 1
 3 of 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 percent of gross receipts from ticket sales[, except that in
 12 no event shall the tax imposed by this paragraph exceed fifty thousand
 13 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] five percent of gross receipts from ticket sales; and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07877-01-5

 S. 4226 2

 1 (b) [three] five percent of the sum of (i) gross receipts from broad-
 2 casting rights, and (ii) gross receipts from digital streaming over the
 3 internet, except that in no event shall such tax imposed pursuant to
 4 this paragraph exceed fifty thousand dollars for any match or exhibi-
 5 tion.
 6 § 2. This act shall take effect immediately and shall apply to taxes
 7 imposed on and after such effective date. Effective immediately, the
 8 addition, amendment and/or repeal of any rule or regulation necessary
 9 for the implementation of this act on its effective date are authorized
 10 to be made and completed on or before such effective date.

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