New York A 10105: Enacts the "sporting event promotion act"

Bill Text

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A10105 Summary:

BILL NOA10105 

&nbsp

SAME ASSAME AS S10448

&nbsp

SPONSORCarroll R

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

Provides tax exemptions for certain receipts involving sporting events sponsored by an international federation recognized by the International Olympic Committee.

Go to top A10105 Actions:

BILL NOA10105 

&nbsp

02/02/2026referred to ways and means

Go to topA10105 Committee&nbspVotes:

Go to topA10105 Floor&nbspVotes:

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

Go to topA10105 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10105

 IN ASSEMBLY

 February 2, 2026
 ___________

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

 AN ACT to amend the tax law, in relation to providing tax exemptions for
 certain receipts involving sporting events sponsored by an interna-
 tional federation recognized by the International Olympic Committee

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

 1 Section 1. This act shall be known and may be cited as the "sporting
 2 event promotion act".
 3 § 2. Section 1115 of the tax law is amended by adding a new subdivi-
 4 sion (mm) to read as follows:
 5 (mm) (1) For the purposes of this subdivision, the following terms
 6 shall have the following meanings:
 7 (A) "Covered event" means a multi-sport or single-sport sporting event
 8 conducted in whole or in part within New York state that:
 9 (i) is organized, sanctioned, or conducted pursuant to the technical
 10 rules and authority of an international federation recognized by the
 11 International Olympic Committee or the International Paralympic Commit-
 12 tee; and
 13 (ii) is designated as a covered event by the commissioner of empire
 14 state development pursuant to paragraph two of this subdivision.
 15 Provided, however, that "covered event" shall not include:
 16 (1) any event conducted primarily by, or under the commercial authori-
 17 ty of, a professional sports league or league-affiliated entity that
 18 operates a closed, franchise-based, or membership-guaranteed competi-
 19 tion;
 20 (2) any senior professional sporting event conducted primarily for
 21 commercial profit, including events that provide guaranteed prize money,
 22 appearance fees, or purses in excess of thresholds established by the
 23 commissioner by regulation;
 24 (3) any international or domestic world championship tournament in
 25 soccer or football commonly known as a "World Cup," including any
 26 substantially similar successor or derivative event, regardless of

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14289-02-5

 A. 10105 2

 1 whether such event is conducted by an international federation recog-
 2 nized by the International Olympic Committee;
 3 (4) any event primarily promoted or conducted by a for-profit promoter
 4 involving boxing, mixed martial arts, kickboxing, or any other combat
 5 sport; or
 6 (5) any motorsport or auto-racing event, including competitions
 7 conducted as part of a professional racing series or championship.
 8 (B) "Covered organization" means:
 9 (i) an international federation recognized by the International Olym-
 10 pic Committee or the International Paralympic Committee; or
 11 (ii) an organizing committee, local organizing entity, or special-pur-
 12 pose vehicle authorized or established by such federation to plan, bid
 13 for, stage, or deliver a covered event.
 14 (C) "Accredited person" means an athlete, coach, judge, referee, tech-
 15 nical official, federation official, team medical staff, accredited
 16 media, accredited workforce, or other individual who is issued an event
 17 credential by a covered organizing committee for official duties at a
 18 covered event.
 19 (D) "Official use" means use that is necessary, customary, or reason-
 20 ably related to participation in, officiating, producing, administering,
 21 or broadcasting a covered event.
 22 (E) "Temporary import" means tangible personal property brought into
 23 New York state for official use in a covered event and removed from New
 24 York state within one hundred eighty days after the end