NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9514
SPONSOR: Cunningham TITLE OF BILL:
An act to amend a chapter of the laws of 2025 amending the tax law
relating to excluding certain food donations from sales tax, as proposed
in legislative bills numbers S. 2279 and A. 4216, in relation to the
effectiveness thereof
PURPOSE:
The purpose of this bill is to effectuate an amendment to Chapter 678 of
the Laws of 2025 (approval memo 59) related to excluding certain food
donations from sales tax.
SUMMARY OF PROVISIONS:
Section 1 clarifies the effective date for Chapter 678 of the Laws of
2025 shall be July 1, 2025.
Section 2 is the effective date of the chapter amendment.
JUSTIFICATION:
This chapter makes amendments to Chapter 678 of the Laws of 2025 to
ensure effective implementation.
LEGISLATIVE HISTORY:
This bill is a chapter amendment to Chapter 678 of the Laws of 2025.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2025 amending the tax law relating to excluding
certain food donations from sales tax, as proposed in legislative bills
numbers S. 2279 and A. 4216, takes effect.
STATE OF NEW YORK
________________________________________________________________________
9514
IN ASSEMBLY
January 9, 2026
___________
Introduced by M. of A. CUNNINGHAM -- read once and referred to the
Committee on Ways and Means
AN ACT to amend a chapter of the laws of 2025 amending the tax law
relating to excluding certain food donations from sales tax, as
proposed in legislative bills numbers S. 2279 and A. 4216, in relation
to the effectiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 2 of a chapter of the laws of 2025 amending the tax
2 law relating to excluding certain food donations from sales tax, as
3 proposed in legislative bills numbers S. 2279 and A. 4216, is amended to
4 read as follows:
5 § 2. This act shall take effect [on the first day of a sales tax
6 quarterly period, as described in subdivision (b) of section 1136 of the
7 tax law, beginning at least 90 days after the date this act shall have
8 become a law and shall apply to sales made on or after such date] July
9 1, 2026.
10 § 2. This act shall take effect on the same date and in the same
11 manner as a chapter of the laws of 2025 amending the tax law relating to
12 excluding certain food donations from sales tax, as proposed in legisla-
13 tive bills numbers S. 2279 and A. 4216, takes effect.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03823-02-6
