Increases taxes imposed on alcoholic beverages; authorizes twenty percent of tax revenues to be allocated to the New York state drug treatment and public education fund.
Summary
This bill increases New York State excise taxes on alcoholic beverages across several categories. It raises the per-gallon tax on beer, still wine, sparkling wines, and cider-based products, and increases the per-liter tax on lower-alcohol liquors and other liquors. The bill also preserves existing exemptions and administrative rules for certain sales, including sales to the federal government, diplomatic officials, and specified license holders under the State Liquor Authority.
In addition to changing tax rates, the bill adds a new revenue allocation provision. It directs 20 percent of all taxes, interest, penalties, and fees collected under these alcohol tax provisions to the New York State Drug Treatment and Public Education Fund. The bill takes effect immediately and would amend the Tax Law provisions governing alcohol excise taxation.
Impact
The bill would amend section 424 of the Tax Law by increasing the state excise tax rates imposed on distributors and noncommercial importers of alcoholic beverages. It would affect beer, wine, cider products, and distilled spirits, increasing the tax burden on alcohol wholesalers, importers, and ultimately potentially consumers. It also creates a dedicated allocation of a portion of alcohol-tax-related receipts to the State Finance Law drug treatment and public education fund, changing how these revenues are distributed within state government.
Sentiment
Based on the bill text and available context, the measure appears to be framed as a revenue-raising and public-health-oriented proposal, with the added earmark for drug treatment and public education likely intended to make the tax increase more politically palatable. There are no committee transcripts or recorded votes provided, so there is no direct evidence of debate, support, or opposition in the available materials. The bill’s sponsorship and amendment history suggest it was actively considered in committee, but the overall sentiment cannot be assessed beyond the bill’s stated policy goals.
Contention
The main likely point of contention is the higher tax burden on alcoholic beverages, which may be opposed by alcohol distributors, retailers, producers, and consumers concerned about increased costs. Another possible issue is the earmarking of 20 percent of collections to the drug treatment and public education fund, which could draw scrutiny from those who prefer general fund revenue or who question whether the allocation is sufficient or appropriately targeted. No specific objections or supporters are documented in the provided transcripts or votes.
Same As
Increases taxes imposed on alcoholic beverages; authorizes twenty percent of tax revenues to be allocated to the New York state drug treatment and public education fund.
Increases taxes imposed on alcoholic beverages; authorizes twenty percent of tax revenues to be allocated to the New York state drug treatment and public education fund.
Creates new taxable category of alcoholic beverages called flavored malt beverages, imposes separate rate of taxation on new category pursuant to alcoholic beverages tax and allocates associated revenue.
Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.
Extends the one percent increased county sales tax for Putnam county for two years; requires one-ninth of such one percent increase in sales tax be allocated to towns and villages in such county.
Extends the one percent increased county sales tax for Putnam county for two years; requires one-ninth of such one percent increase in sales tax be allocated to towns and villages in such county.