New York 2025-2026 Regular Session

New York Assembly Bill A03204

Introduced
1/23/25  
Refer
1/23/25  

Caption

Enacts the "emergency school relief act"; makes changes in the percentages for disposition of revenue from lottery prize account to increase the percentage directed to state aid for education funding.

Summary

A03204, titled the “Emergency School Relief Act of 2025,” amends the Tax Law provisions governing the distribution of lottery and video lottery gaming revenue. The bill lowers the percentage of sales retained for prize payouts in certain lottery categories and correspondingly increases the share of revenue that must be paid into the state treasury and credited to the State Lottery Fund. According to the caption and the text, the purpose is to increase the amount of lottery-derived revenue available for state aid to education. More specifically, the bill changes the revenue disposition formulas for several lottery game types, including multi-jurisdiction and out-of-state lottery games, daily numbers-style games such as Numbers/Win 4, Pick 10, and Take 5, and related video lottery gaming categories. It raises the state treasury deposit percentages for some games from 45 percent to 60 percent and from 35 percent to 50 percent, while also reducing the corresponding prize-account percentages for certain game categories. The act would take effect immediately if enacted.

Impact

The bill would amend section 1612 of the New York Tax Law, altering how lottery proceeds are allocated between prize payouts and state revenue. Its practical effect would be to increase the amount of lottery revenue flowing into the state lottery fund, which is used to support state aid for education, while reducing the share available for prizes in the affected games. Lottery operators and players would be directly affected by the revised payout structure, and school funding would be the primary beneficiary of the increased state share.

Sentiment

The available context suggests generally favorable intent around the bill because it is framed as an emergency measure to bolster school funding. The caption explicitly states that the bill is designed to increase the percentage of lottery revenue directed to state aid for education, indicating a policy goal likely to appeal to supporters of public education financing. However, there is no committee transcript or recorded vote history provided, so there is no direct evidence of broader legislative support or opposition in the available materials.

Contention

The main point of contention is likely the tradeoff between education funding and lottery prize payouts. Supporters would emphasize the need to redirect more gaming revenue to schools, especially under an “emergency” framing, while opponents may argue that reducing prize percentages could make lottery games less attractive to players and could affect revenue generation over time. Another possible concern is that the bill shifts money from participants’ expected winnings to the state, which may draw criticism from those who view lottery proceeds as better used to preserve payout levels rather than expand state aid.

Companion Bills

No companion bills found.

Previously Filed As

NY A03400

Enacts the "emergency school relief act"; makes changes in the percentages for disposition of revenue from lottery prize account to increase the percentage directed to state aid for education funding.

NH HB255

Increasing the percentage of revenue deposited in the education trust fund from the business profits tax.

TX HB839

Relating to a limitation on the percentage of state lottery money paid as prizes to winning ticket holders.

SD HB1159

Revise percentages regarding certain municipal proceeds of gaming revenues.

OK SB240

School funding; modifying calculation of State Aid; increasing percentage of certain funds to be retained. Effective date.

OK SB240

School funding; modifying calculation of State Aid; increasing percentage of certain funds to be retained. Effective date.

SD SB97

Adjust a limit on the percentage increase in revenue payable from property taxes.

ND HB1130

The option for a school district to reduce its local contribution deduction in the school state aid formula by the percentage of the local contribution which comes from in lieu of revenue.

NE LB782

Change the percentage of the tax on gross proceeds submitted to the Department of Revenue under the Nebraska County and City Lottery Act

NH HB1559

increases the percentage allocation of New Hampshire's gaming revenue to problem gaming services.

Similar Bills

ME LD2085

An Act to Include a Certain Emergency Communications Position at the Department of Public Safety in the 1998 Special Plan

ME LD579

An Act to Include Certain Nurses Under the 1998 Special Plan for Retirement

ME LD794

An Act to Include Judicial Marshals in the 1998 Special Plan for Retirement

ME LD137

An Act to Expand the 1998 Special Retirement Plan to Include Employees Who Work for the Office of Chief Medical Examiner

ME LD2067

An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement

IA HF182

A bill for an act relating to controlled substances, including certain controlled substances schedules and precursor substances reporting requirements, making penalties applicable, and including effective date provisions. (Formerly HSB 25.) Effective date: 03/28/2025.

IA SSB1080

A bill for an act relating to controlled substances, including certain controlled substances schedules and precursor substances reporting requirements, making penalties applicable, and including effective date provisions.(See SF 305.)

IA HSB25

A bill for an act relating to controlled substances, including certain controlled substances schedules and precursor substances reporting requirements, making penalties applicable, and including effective date provisions.(See HF 182.)