New York A 10536: Authorizes Rickly Dear to file a new service retirement application and option election form with the New York state and local employees' retirement system on behalf of her deceased husband

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A10536 Summary:

BILL NOA10536 

&nbsp

SAME ASSAME AS S05813-A

&nbsp

SPONSORSimon

&nbsp

COSPNSRSteck, Shimsky, Seawright, Dinowitz, Davila

&nbsp

MLTSPNSR

&nbsp

Add Art 19-A §§460 - 468, Tax L; add §400.04, Pen L; add §99-uu, St Fin L

&nbsp

Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.

Go to top A10536 Actions:

BILL NOA10536 

&nbsp

03/06/2026referred to ways and means

Go to topA10536 Committee&nbspVotes:

Go to topA10536 Floor&nbspVotes:

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

Go to topA10536 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10536

 IN ASSEMBLY

 March 6, 2026
 ___________

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

 AN ACT to amend the tax law and the penal law, in relation to an excise
 tax on the sale of firearms and ammunition; and to amend the state
 finance law, in relation to creating a gun violence prevention and
 school safety fund

 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 article 19-A to read
 2 as follows:
 3 ARTICLE 19-A
 4 EXCISE TAX ON FIREARMS AND AMMUNITION
 5 Section 460. Definitions.
 6 461. Imposition of tax.
 7 462. Registration and renewal.
 8 463. Returns and payment of tax.
 9 464. Records to be kept; penalties.
 10 465. Returns to be secret.
 11 466. Administrative provisions.
 12 467. Enforcement.
 13 468. Deposit and disposition of revenue.
 14 § 460. Definitions. For purposes of this article, the following defi-
 15 nitions shall apply:
 16 (a) The following terms shall have the same meaning as those terms are
 17 defined in articles two hundred sixty-five and four hundred of the penal
 18 law: "seller of ammunition", "firearm", "dealer in firearms" and "major
 19 component of a firearm".
 20 (b) "Firearms manufacturer" means any entity licensed to manufacture
 21 firearms pursuant to Chapter 44 (commencing with Section 921) of Title
 22 18 of the United States Code that engages in any retail sale of a
 23 firearm or major component of a firearm to a consumer in New York.
 24 (c) "Law enforcement agency" shall have the same meaning as set forth
 25 in section 705.00 of the criminal procedure law and shall also include
 26 any department or agency of the state or of any county, city, or other

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10402-02-6

 A. 10536 2

 1 political subdivision thereof that employs any peace officer who is
 2 authorized to carry a firearm while on duty, or any department or agency
 3 of the federal government or a federally recognized Indian tribe with
 4 jurisdiction that has tribal land in New York that employs any police
 5 officer or criminal investigator authorized to carry a firearm while on
 6 duty.
 7 (d) "Peace officer" shall have the same meaning as in section 2.10 of
 8 the criminal procedure law and who is authorized to carry a firearm on
 9 duty, or any police officer or criminal investigator employed by the
 10 federal government or a federally recognized Indian tribe with jurisdic-
 11 tion that has tribal land in New York, who is authorized to carry a
 12 firearm while on duty.
 13 § 461. Imposition of tax. (a) Commencing July first, two thousand
 14 twenty-six, an excise tax is hereby imposed upon licensed dealers in
 15 firearms, firearms manufacturers, and sellers of ammunition, at the rate
 16 of eleven percent of the gross receipts from the retail sale in this
 17 state of any firearm, major component of a firearm, or ammunition.
 18 (b) (1) The provisions of this section shall not apply to retail sales
 19 of firearms, major components of firearms or ammunition to any active or
 20 retired peace officer or any law enforcement agency employing that peace
 21 officer.
 22 (2) There are exempted from the tax imposed by this article, the gross
 23 receipts from the retail sale of any firearm, major component of a
 24 firearm, or ammunition by any licensed dealer in firearms, firearms
 25 manufacturer, or seller of am