New York S 9352: Establishes a tax on video streaming services; and establishes the media arts technology and education fund

Bill Text

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 Speaker Carl E. Heastie

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S09352 Summary:

BILL NOS09352 

&nbsp

SAME ASSAME AS A10281-A

&nbsp

SPONSORLIU

&nbsp

COSPNSRCLEARE, FERNANDEZ, HARCKHAM, JACKSON, MAYER, RIVERA, SALAZAR, SEPULVEDA, SERRANO

&nbsp

MLTSPNSR

&nbsp

Add Art 15 §§330 & 331, Tax L; add §99-m, St Fin L

&nbsp

Establishes a tax on video streaming services; provides that the revenue from the tax is to be used to ensure that every resident in the state has access to modern communications networks; establishes the media arts technology and education fund.

Go to top S09352 Actions:

BILL NOS09352 

&nbsp

03/04/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS09352 Committee&nbspVotes:

Go to topS09352 Floor&nbspVotes:

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

Go to topS09352 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9352

 IN SENATE

 March 4, 2026
 ___________

 Introduced by Sen. LIU -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to establishing a tax on video
 streaming services; and to amend the state finance law, in relation to
 establishing the media arts technology and education fund

 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 "technolo-
 2 gy, education and arts through media act" or "TEAM NY Act".
 3 § 2. Legislative intent. This act establishes the Media Arts Technolo-
 4 gy and Education Fund to promote access to broadband, community media,
 5 arts, and technology throughout the State. The Fund is supported by
 6 contributions from video streaming services, ensuring that these provid-
 7 ers contribute to the expansion of digital infrastructure and local
 8 resources for all New Yorkers in a manner that is comparable to cable
 9 television companies' support for these facilities and services.
 10 § 3. The tax law is amended by adding a new article 15 to read as
 11 follows:

 12 ARTICLE 15
 13 VIDEO STREAMING TAX

 14 Section 330. Definitions.
 15 331. Imposition and collection of a tax on video streaming
 16 services.
 17 § 330. Definitions. As used in this article, the following terms shall
 18 have the following meanings:
 19 1. "Community media organization" means an entity that is responsible
 20 for:
 21 (a) operating and administering a public access channel, as defined in
 22 N.Y. Comp. Codes R. & Regs. tit. 16 § 895.4(c)(1); and/or

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14554-05-6

 S. 9352 2

 1 (b) operating and administering educational and/or governmental access
 2 channels, as defined in N.Y. Comp. Codes R. & Regs. tit. 16 §
 3 895.4(c)(2).
 4 2. "Gross receipts" means all consideration of any kind or nature
 5 received by a video streaming service provider, or an affiliate of such
 6 video streaming service provider, in connection with the provision,
 7 delivery, or furnishing of video streaming service to subscribers or
 8 customers within the state, determined according to the hierarchy
 9 described in section three hundred thirty-one of this article. Gross
 10 receipts shall not include:
 11 (a) revenue not actually received, regardless of whether it is billed,
 12 including, but not limited to, bad debts;
 13 (b) revenue from the sale of capital assets or surplus equipment not
 14 used by the purchaser to receive video streaming service from the video
 15 streaming service provider; or
 16 (c) charges, other than charges for video streaming services, that are
 17 aggregated or bundled with video streaming services on a subscriber or
 18 customer's bill, if the video streaming service provider can reasonably
 19 and separately identify the charges in its books and records kept in the
 20 regular course of business.
 21 3. "Person" means an individual, partnership, limited liability compa-
 22 ny, trust or association, with or without transferable shares, joint-
 23 stock company, corporation, society, club, organization, institution,
 24 estate, receiver, trustee, assignee or referee and any other person
 25 acting in a fiduciary or representative capacity,