NY State Senate Bill 2025-S4226

Senate Bill S4226

2025-2026 Legislative Session

Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events

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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 03, 2025	referred to budget and revenue

2025-S4226 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §452, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S4881
2023-2024: S6193

2025-S4226 (ACTIVE) - Summary

Relates to taxes on gross receipts from ticket sales, broadcasting rights and digital streaming over the internet of combative sport events.

2025-S4226 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4226

SPONSOR: PARKER
 
TITLE OF BILL:

An act to amend the tax law, in relation to taxes on gross receipts from
ticket sales, broadcasting rights and digital streaming over the inter-
net of combative sport events

 
PURPOSE OR GENERAL IDEA OF THE BILL:

This bill provides parity in the tax of gross receipts from tickets
sales imposed upon combative sports and requires revenue generated from
digital streaming of professional and amateur boxing, sparring and wres-
tling matches or exhibitions to be subject to taxation.

 
SUMMARY OF PROVISIONS:

Section 1: Section 452 of the tax law, as amended by chapter 32 of the
laws of 2016,are amended.

Section 2: This act shall take effect immediately and shall apply to

taxes imposed on and after such effective date. 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.

 
JUSTIFICATION:

Currently, ticket sales from professional and amateur mixed martial arts
events are taxed at a higher percentage than other combative sports such
as boxing or wrestling. This bill creates tax parity between the differ-
ent combative sports. Additionally, mixed martial arts events must
include digital streaming revenue in a three percent tax on broadcasting
rights. Currently, professional and amateur boxing, sparring and wrestl-
ing events do not have to include revenue from digital streams in this
tax. This bill will require these events to include revenue from stream-
ing in the three percent tax.

 
LEGISLATIVE HISTORY:

2023-24: S6193- Referred to Budget and Revenue

2021-22: S4881A - Referred to Budget and Revenue

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

Increase in tax revenue from combative sporting events.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxes imposed
on and after such an effective date. Effective immediately, the addi-
tion, 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 an effective date.

2025-S4226 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4226
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2025
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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 taxes on gross receipts from
   ticket sales, broadcasting  rights  and  digital  streaming  over  the
   internet of combative sport events

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 452 of the tax law, as amended by chapter 32 of the
 laws of 2016 and paragraph (a) of subdivision 2 as amended by section  1
 of  part  RR  of  chapter  56 of the laws of 2024, is amended to read as
 follows:
   § 452. Imposition of tax.   1. On and after  October  first,  nineteen
 hundred  ninety-nine, a tax is hereby imposed and shall be paid upon the
 gross receipts of every  person  holding  any  professional  or  amateur
 boxing,  sparring  or  wrestling match or exhibition in this state. Such
 tax shall be imposed on such gross receipts, exclusive  of  any  federal
 taxes, as follows:
   (a) three percent of gross receipts from ticket sales[, except that in
 no  event  shall the tax imposed by this paragraph exceed fifty thousand
 dollars for any match or exhibition];
   (b) three percent of THE SUM OF: (I) gross receipts from  broadcasting
 rights,  AND  (II) GROSS RECEIPTS FROM DIGITAL STREAMING OVER THE INTER-
 NET, except that in no event shall the tax  imposed  by  this  paragraph
 exceed fifty thousand dollars for any match or exhibition.
   2. On and after the effective date of this subdivision, a tax is here-
 by  imposed  and  shall  be paid upon the gross receipts of every person
 holding any authorized combative sport in this  state,  other  than  any
 professional  or  amateur  boxing,  sparring  or wrestling exhibition or
 match, exclusive of any federal taxes as follows:
   (a) [three] FIVE percent of gross receipts from ticket sales; and

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07877-01-5
 S. 4226                             2

 
   (b) [three] FIVE percent of the sum of (i) gross receipts from  broad-
 casting  rights, and (ii) gross receipts from digital streaming over the
 internet, except that in no event shall such  tax  imposed  pursuant  to
 this  paragraph  exceed  fifty thousand dollars for any match or exhibi-
 tion.
   §  2.  This act shall take effect immediately and shall apply to taxes
 imposed on and after such effective  date.  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.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.