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NY A10281
Bill
Status
2/20/2026
Primary Sponsor
George Alvarez
Click for details
AI Summary
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Imposes a 5% tax on gross receipts of video streaming service providers operating in New York State, effective for tax years beginning January 1, 2027
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Creates the "Media Arts Technology and Education Fund" to receive tax revenue, with distributions split among the state general fund (20%), municipalities based on population (20%), qualified organizations (20%), and community media organizations (40%)
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Prohibits streaming providers from passing the tax directly to customers as a line-item charge on bills
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Directs fund expenditures toward local non-profit media access, digital equity and literacy programs, local arts and culture initiatives, and communications infrastructure construction
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Establishes penalties for non-compliance including 10% of tax due for late filing plus 5% monthly (up to 30% total), with minimum 7.5% annual interest on underpayments
Legislative Description
Establishes a tax on video streaming services; provides that the revenue from the tax is to be used to ensure that every resident in the state has access to modern communications networks; establishes the media arts technology and education fund.
Last Action
print number 10281a
3/10/2026