New York A 10308: Establishes an annual food tax holiday exempting sales taxes on certain currently taxable food items in November or December

Bill Text

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A10308 Summary:

BILL NOA10308 

&nbsp

SAME ASSAME AS S10101

&nbsp

SPONSORAnderson

&nbsp

COSPNSRShimsky, Meeks, Slater

&nbsp

MLTSPNSRSimon

&nbsp

Add §1124, amd §§1115, 1107 & 1210, Tax L

&nbsp

Establishes an annual food tax holiday exempting sales taxes on certain currently taxable food items, including hot and cold prepared foods intended for immediate consumption, and any other ready-to-eat item sold in a grocery store, deli or food counter, meals purchased at a restaurant including takeout and delivery orders, in November or December.

Go to top A10308 Actions:

BILL NOA10308 

&nbsp

02/20/2026referred to ways and means

Go to topA10308 Committee&nbspVotes:

Go to topA10308 Floor&nbspVotes:

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

Go to topA10308 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10308

 IN ASSEMBLY

 February 20, 2026
 ___________

 Introduced by M. of A. ANDERSON -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to implementing a cost-prohibi-
 tive food tax holiday that suspends state and local sales tax on
 certain currently taxable food items

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

 1 Section 1. The tax law is amended by adding a new section 1124 to read
 2 as follows:
 3 § 1124. Annual tax holiday. Beginning one year after the effective
 4 date of this section, there shall be an annual tax holiday exempting a
 5 covered item as described in subdivision (a) of this section from the
 6 taxes imposed under paragraph (a) of section eleven hundred fifteen of
 7 this part. Such tax holiday shall commence annually on a date in either
 8 November or December to be chosen by the commissioner and shall last for
 9 a total of two weeks.
 10 (a) For the purposes of this section, "covered item" shall include:
 11 hot and cold prepared foods intended for immediate consumption, and any
 12 other ready-to-eat item sold in a grocery store, deli or food counter,
 13 meals purchased at a restaurant including takeout and delivery orders. A
 14 covered item shall not include alcoholic beverages, tobacco or cannabis
 15 products, dietary supplements, pet food, catering contracts, soft
 16 drinks, sweetened beverages, or energy drinks. The commissioner, in
 17 consultation with local governments, shall provide guidance further
 18 defining "covered items" and uniform product classification standards,
 19 as necessary.
 20 (b) Such tax holiday shall only apply to purchases for less than, or
 21 equal to, two hundred fifty dollars.
 22 (c) The department may limit retailer participation to retailers
 23 primarily engaged in food sales, provided, however, retailers' partic-
 24 ipation in the program is voluntary and failure to participate will not
 25 be penalized. No application is necessary for participating retailers.
 26 Qualified retailers opting into the program shall face penalties for
 27 noncompliance as determined by the department.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14855-01-6

 A. 10308 2

 1 (d) The state shall reimburse participating local governments for tax
 2 holiday revenue losses. Reimbursement shall be based on the correspond-
 3 ing period's possible taxable sales from the preceding fiscal year.
 4 § 2. Subdivision (a) of section 1115 of the tax law is amended by
 5 adding a new paragraph 47 to read as follows:
 6 (47) Receipts from the annual tax holiday as established under section
 7 eleven hundred twenty-four of this part.
 8 § 3. Subdivision (b) of section 1107 of the tax law is amended by
 9 adding a new clause 12 to read as follows:
 10 (12) Except as otherwise provided by law, the exemption provided in
 11 paragraph forty-seven of subdivision (a) of section eleven hundred
 12 fifteen of this article shall be applicable pursuant to a local law,
 13 ordinance or resolution adopted by a city subject to the provisions of
 14 this section. Such city is empowered to adopt or repeal such a local
 15 law, ordinance or resolution. Such adoption or repeal shall also be
 16 deemed to amend any local law, ordinance or resolution enacted by such a
 17 city i