New York S 5813: Removes library taxes of the Shelter Rock library district from real property located in that portion of such library district that is located within the Bryant library district

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 Speaker Carl E. Heastie

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S05813 Summary:

BILL NOS05813A

&nbsp

SAME ASSAME AS A10536

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SPONSORSEPULVEDA

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COSPNSR

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MLTSPNSR

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

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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 S05813 Actions:

BILL NOS05813A

&nbsp

03/03/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

03/16/2026AMEND AND RECOMMIT TO BUDGET AND REVENUE

03/16/2026PRINT NUMBER 5813A

Go to topS05813 Committee&nbspVotes:

Go to topS05813 Floor&nbspVotes:

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

Go to topS05813 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5813--A

 2025-2026 Regular Sessions

 IN SENATE

 March 3, 2025
 ___________

 Introduced by Sen. SEPULVEDA -- 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 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".

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10402-03-6

 S. 5813--A 2

 1 (b) "Firearms manufacturer" means any entity licensed to manufacture
 2 firearms pursuant to Chapter 44 (commencing with Section 921) of Title
 3 18 of the United States Code that engages in any retail sale of a
 4 firearm or major component of a firearm to a consumer in New York.
 5 (c) "Law enforcement agency" shall have the same meaning as set forth
 6 in section 705.00 of the criminal procedure law and shall also include
 7 any department or agency of the state or of any county, city, or other
 8 political subdivision thereof that employs any peace officer who is
 9 authorized to carry a firearm while on duty, or any department or agency
 10 of the federal government or a federally recognized Indian tribe with
 11 jurisdiction that has tribal land in New York that employs any police
 12 officer or criminal investigator authorized to carry a firearm while on
 13 duty.
 14 (d) "Peace officer" shall have the same meaning as in section 2.10 of
 15 the criminal procedure law and who is authorized to carry a firearm on
 16 duty, or any police officer or criminal investigator employed by the
 17 federal government or a federally recognized Indian tribe with jurisdic-
 18 tion that has tribal land in New York, who is authorized to carry a
 19 firearm while on duty.
 20 § 461. Imposition of tax. (a) Commencing July first, two thousand
 21 twenty-six, an excise tax is hereby imposed upon licensed dealers in
 22 firearms, firearms manufacturers, and sellers of ammunition, at the rate
 23 of eleven percent of the gross receipts from the retail sale in this
 24 state of any firearm, major component of a firearm, or ammunition.
 25 (b) (1) The provisions of this section shall not apply to retail sales
 26 of firearms, major components of firearms or ammun