New York S 4595: Increases taxes imposed on alcoholic beverages

Bill Text

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S04595 Summary:

BILL NOS04595A

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SAME ASSAME AS A09318-A

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SPONSORFERNANDEZ

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COSPNSRCLEARE, MYRIE, RAMOS, RIVERA, SKOUFIS

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MLTSPNSR

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Amd §424, Tax L

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Increases taxes imposed on alcoholic beverages; authorizes twenty percent of tax revenues to be allocated to the New York state drug treatment and public education fund.

Go to top S04595 Actions:

BILL NOS04595A

&nbsp

02/10/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

05/04/2026AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE

05/04/2026PRINT NUMBER 4595A

Go to topS04595 Committee&nbspVotes:

Go to topS04595 Floor&nbspVotes:

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

Go to topS04595 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4595--A

 2025-2026 Regular Sessions

 IN SENATE

 February 10, 2025
 ___________

 Introduced by Sens. FERNANDEZ, CLEARE, RIVERA, SKOUFIS -- read twice and
 ordered printed, and when printed to be committed to the Committee on
 Budget and Revenue -- recommitted to the Committee on Budget and
 Revenue in accordance with Senate Rule 6, sec. 8 -- committee
 discharged, bill amended, ordered reprinted as amended and recommitted
 to said committee

 AN ACT to amend the tax law, in relation to increasing taxes imposed on
 alcoholic beverages

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

 1 Section 1. Subdivision 1 of section 424 of the tax law, as amended by
 2 chapter 433 of the laws of 1978, paragraphs (a), (b), (c) and (d) as
 3 amended by section 1 of part X-1 of chapter 57 of the laws of 2009,
 4 paragraph (e) as amended by section 1 and paragraph (g) as amended by
 5 section 2 of part J of chapter 59 of the laws of 2020, and paragraph (f)
 6 as amended by chapter 508 of the laws of 1993, is amended to read as
 7 follows:
 8 1. There are hereby levied and imposed on a distributor and a noncom-
 9 mercial importer excise taxes at the following rates:
 10 (a) [Fourteen] Sixteen and eight-tenths cents per gallon upon beers;
 11 (b) [Thirty] Thirty-six cents per gallon upon still wines, except
 12 cider containing more than three and two-tenths per centum of alcohol by
 13 volume, upon which the tax shall be [three] four and [seventy-nine]
 14 fifty-five hundredths cents per gallon;
 15 (c) [Thirty] Thirty-six cents per gallon upon artificially carbonated
 16 sparkling wines, except artificially carbonated sparkling cider contain-
 17 ing more than three and two-tenths per centum of alcohol by volume, upon
 18 which the tax shall be [three] four and [seventy-nine] fifty-five
 19 hundredths cents per gallon;
 20 (d) [Thirty] Thirty-six cents per gallon upon natural sparkling wines,
 21 except natural sparkling cider containing more than three and two-tenths

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09240-02-6

 S. 4595--A 2

 1 per centum of alcohol by volume, upon which the tax shall be [three]
 2 four and [seventy-nine] fifty-five hundredths cents per gallon;
 3 (e) [Sixty-seven] Eighty and four-tenths cents per liter upon liquors
 4 containing not more than twenty-four per centum of alcohol by volume
 5 except liquors containing not more than two per centum of alcohol by
 6 volume, upon which the tax shall be zero; and
 7 (f) [One dollar] Two dollars and [seventy] four cents per liter upon
 8 all other liquors; when sold or used within this state, except when sold
 9 or used under such circumstances that this state is without power to
 10 impose such tax or when sold to the United States and except beers when
 11 sold to or by a voluntary unincorporated organization of the armed forc-
 12 es of the United States operating a place for the sale of goods pursuant
 13 to regulations promulgated by the appropriate executive agency of the
 14 United States, to the extent provided in such regulations, directives
 15 and policy statements of such an agency applicable to such sales, and
 16 except when sold to professional foreign consuls-general, consuls and
 17 vice-consuls who are nationals of the state appointing them and who are
 18 assigned to foreign consulates in this state, provided that American
 19 consular officers of