New YorkA 95142025-2026 Regular SessionHouse

Relates to the effectiveness of certain provisions relating to excluding certain food donations from sales tax

Sponsored By: Brian Cunningham (Democratic)

Signed by Governor

WAYS AND MEANSRULES

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Business food donation tax break starts later

New York sets July 1, 2026, as the start date for the sales tax exclusion for covered business food donations. This replaces a start date tied to a sales tax quarter beginning at least 90 days after enactment. The law changes only the timing, not which donations qualify.

Sponsors & Cosponsors

Sponsor

Brian Cunningham
Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 197 • No: 0

Senate vote • 2/3/2026

FLOOR Vote

Yes: 60 • No: 0

House vote • 1/20/2026

Assembly floor vote

Yes: 137 • No: 0

Actions Timeline

SIGNED CHAP.35
2/13/2026House
DELIVERED TO GOVERNOR
2/13/2026House
RETURNED TO ASSEMBLY
2/3/2026Senate
PASSED SENATE
2/3/2026Senate
3RD READING CAL.79
2/3/2026Senate
SUBSTITUTED FOR S8792
2/3/2026Senate
REFERRED TO RULES
1/20/2026Senate
DELIVERED TO SENATE
1/20/2026House
PASSED ASSEMBLY
1/20/2026House
ORDERED TO THIRD READING RULES CAL.38
1/13/2026House
RULES REPORT CAL.38
1/13/2026House
REPORTED
1/13/2026House
REPORTED REFERRED TO RULES
1/13/2026House
REFERRED TO WAYS AND MEANS
1/9/2026House

Bill Text

Original
1/9/2026
PDF

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