S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5201
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 19, 2025
                                ___________
 
 Introduced  by  Sen. SANDERS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Racing, Gaming and  Wager-
   ing
 
 AN  ACT  to  amend  the  tax  law, in relation to permitting a potential
   lottery winner who lost their ticket to claim the winning amount

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  section  heading  of section 1614 of the tax law, as
 amended by chapter 166 of the laws  of  1991,  is  amended  to  read  as
 follows:
   Unclaimed and abandoned prize money; LOST LOTTERY TICKET CLAIMS.
   § 2. The opening paragraph of subdivision a of section 1614 of the tax
 law,  as  amended  by section 3 of subpart D of part DD of chapter 59 of
 the laws of 2019, is amended and a new subdivision c is added to read as
 follows:
   No prize claim shall be valid if submitted to the commission following
 the expiration of a one-year time period from the date of the drawing or
 from the close of the game in which a prize  was  won,  and  the  person
 otherwise  entitled to such prize shall forfeit any claim or entitlement
 to such prize moneys, UNLESS SUCH PRIZE CLAIM IS SUBMITTED  PURSUANT  TO
 SUBDIVISION  C  OF  THIS SECTION.   Unclaimed prize money, plus interest
 earned thereon, shall be retained in the lottery  prize  account  to  be
 used  for  payment of special lotto or supplemental lotto prizes offered
 pursuant to the plan or plans specified in this article, or  for  promo-
 tional  purposes to supplement other games on an occasional basis not to
 exceed sixteen weeks within any twelve month period pursuant to the plan
 or plans specified in this article.
   C. NOTWITHSTANDING SUBDIVISION A OF THIS SECTION, A PRIZE CLAIM FOR  A
 PERSON  WHO LOST THEIR TICKET SHALL BE VALID IF SUBMITTED TO THE COMMIS-
 SION WITH DOCUMENTARY PROOF OF PURCHASE FROM THE SELLER OF SUCH  WINNING
 TICKET,  AS  ESTABLISHED PURSUANT TO PARAGRAPH THREE OF SUBDIVISION B OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08110-01-5
              

 S. 5201                             2
 
 SECTION ONE THOUSAND SIX HUNDRED NINE OF THIS ARTICLE, WITHIN  ONE  YEAR
 FROM  THE  DATE  OF THE DRAWING OR FROM THE CLOSE OF THE GAME IN WHICH A
 PRIZE WAS WON. UPON A  SHOWING  OF  SUCH  PROOF,  THE  COMMISSION  SHALL
 PROMPTLY MAKE PAYMENT OF THE PRIZE CLAIM TO SUCH PERSON.
   § 3. Subdivision b of section 1609 of the tax law is amended by adding
 a new paragraph 3 to read as follows:
   3.  EVERY  SELLER OF LOTTERY TICKETS SHALL RETAIN IDENTIFYING INFORMA-
 TION, OR PROOF OF SUCH SALE, FOR AT LEAST ONE YEAR FROM THE DATE OF  THE
 APPLICABLE  DRAWING  OR FROM THE CLOSE OF THE APPLICABLE GAME IN WHICH A
 PRIZE WAS WON. SUCH IDENTIFYING INFORMATION, OR PROOF OF  SALE,  MAY  BE
 USED  AS  DOCUMENTARY  PROOF OF PURCHASE FROM THE SELLER FOR PURPOSES OF
 SUBDIVISION C OF SECTION ONE THOUSAND SIX HUNDRED FOURTEEN OF THIS ARTI-
 CLE.
   § 4. This act shall take effect immediately.