NY State Senate Bill 2023-S352

Senate Bill S352

2023-2024 Legislative Session

Relates to increasing the taxes imposed on distributors of beers and to directing revenue generated from such taxes be deposited to the credit of SUNY and CUNY

download bill text pdf

Current Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Jan 04, 2023	referred to budget and revenue

2023-S352 (ACTIVE) - Details

See Assembly Version of this Bill:: A3501
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§424 & 171-a, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S7139, A8915
2021-2022: S1909, A3140

2023-S352 (ACTIVE) - Summary

Relates to increasing the taxes imposed on distributors of beers and to directing revenue generated from such taxes be deposited to the credit of SUNY and CUNY; increases such taxes to thirty cents per gallon.

2023-S352 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S352

SPONSOR: JACKSON
 
TITLE OF BILL:

An act to amend the tax law, in relation to increasing the taxes imposed
on distributors of beers and to directing revenue generated from such
taxes to be deposited to the credit of the state university of New York
and the city university of New York

 
PURPOSE:

The purpose of this legislation is to provide additional funds to the
State University of New York and the City University of New York so they
are able to make the necessary investments in their institutions that
may improve the quality of education for the students they serve.

 
SUMMARY OF PROVISIONS:

Section 1 amends paragraph a of Subdivision 1 of Section 424 of the Tax
Law to increase the current $0.14 per gallon tax on beer to $0.30.

Section 2 amends Section 171-A of the Tax Law to split the revenue
generated by the tax increase between the State University of New York
and the City University of New York.

Section 3 is the effective date.

 
JUSTIFICATION:

According to the Tax Foundation, New York has one of the lowest beer
taxes in the country.' This bill raises the beer tax to the same level
of the state's modest wine tax of $0.30 per gallon, bringing it in line
with the majority of other states' beer taxes and providing a revenue
stream for the State University of New York and the City University of
New York.

 
LEGISLATIVE HISTORY:

2021-2022: 5.1909 - Referred to Budget and Revenue/A.3140 - Referred to
Ways and Means

2019-2020: 5.7139 - Referred to Budget and Revenue/A.8915 - Referred to
Ways and Means

 
STATE AND LOCAL FISCAL IMPLICATIONS:

The current $0.14 per gallon beer tax generated approximately $45
million in revenue in 2018. Raising the tax to the $0.30 could increase
revenue to the state by $51 million, generating a total of $96 million.

 
EFFECTIVE DATE:
This act shall take effect April 1, 2025. Effective immediately, the
addition, amendment and/or repeal of any rule or regulation necessary
for the implementation of this act on its effective date are authorized
to be made and completed on or before such effective date.
1 Janelle Cammenga, How High are Beer Taxes in Your State, Tax Founda-
tion (Jan. 7, 2020, 10:05AM),
https://taxfoundation.org/state-beer-taxes-2019/.

2023-S352 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    352
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by  Sen. JACKSON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to increasing the taxes imposed
   on distributors of beers and to directing revenue generated from  such
   taxes  to  be  deposited  to the credit of the state university of New
   York and the city university of New York
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph  (a) of subdivision 1 of section 424 of the tax
 law, as amended by section 1 of part X-1 of chapter 57 of  the  laws  of
 2009, is amended to read as follows:
   (a) [Fourteen] THIRTY cents per gallon upon beers;
   §  2.  Section 171-a of the tax law, as separately amended by chapters
 481 and 484 of the laws of 1981, is amended by adding a new  subdivision
 3 to read as follows:
   3.  NOTWITHSTANDING  SUBDIVISION  ONE  OF  THIS  SECTION  OR ANY OTHER
 PROVISION OF LAW TO THE CONTRARY, FIFTY PERCENT  OF  THE  TAXES  IMPOSED
 PURSUANT  TO  PARAGRAPH  (A)  OF SUBDIVISION ONE OF SECTION FOUR HUNDRED
 TWENTY-FOUR OF THIS CHAPTER, REDUCED BY  AN  AMOUNT  FOR  ADMINISTRATIVE
 COSTS,  SHALL  BE DEPOSITED, AS SUCH TAXES ARE RECEIVED, AS FOLLOWS: (A)
 HALF OF SUCH REVENUE SHALL BE DEPOSITED  TO  THE  CREDIT  OF  THE  STATE
 UNIVERSITY  OF NEW YORK; AND (B) HALF OF SUCH REVENUE SHALL BE DEPOSITED
 TO THE CREDIT OF THE CITY UNIVERSITY OF NEW YORK. THE AMOUNT FOR  ADMIN-
 ISTRATIVE  COSTS  SHALL  BE  DETERMINED BY THE COMMISSIONER TO REPRESENT
 REASONABLE COSTS OF THE DEPARTMENT OF TAXATION AND FINANCE  IN  ADMINIS-
 TERING,  COLLECTING,  DETERMINING  AND DISTRIBUTING SUCH TAXES.   OF THE
 TOTAL REVENUE COLLECTED OR RECEIVED UNDER SUCH SECTION OF THIS  CHAPTER,
 THE COMPTROLLER SHALL RETAIN IN HIS HANDS SUCH AMOUNT AS THE COMMISSION-
 ER  MAY  DETERMINE  TO  BE NECESSARY FOR REFUNDS OR REIMBURSEMENTS UNDER
 SUCH SECTION OF THIS CHAPTER OUT OF WHICH AMOUNT THE  COMPTROLLER  SHALL
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD02265-01-3
 S. 352                              2
 
 PAY  ANY  REFUNDS OR REIMBURSEMENTS TO WHICH TAXPAYERS SHALL BE ENTITLED
 UNDER PROVISIONS OF SUCH SECTION. THE COMMISSIONER AND  THE  COMPTROLLER
 SHALL  MAINTAIN  A  SYSTEM  OF  ACCOUNTS  SHOWING  THE AMOUNT OF REVENUE
 COLLECTED OR RECEIVED FROM EACH OF THE TAXES IMPOSED BY SUCH SECTION.
   §  3. This act shall take effect April 1, 2025. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such effective date.

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