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NY S09225
Bill
Status
Introduced
2/18/2026
Primary Sponsor
Mario Mattera
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AI Summary
- Establishes a reduced excise tax rate of $0.14 per gallon for eligible ready-to-drink (RTD) spirits products, matching the beer-equivalent rate
- Limits eligibility to New York farm distilleries (Class D license) and small craft distilleries (Class A-1 license) with annual production capacity not exceeding 75,000 gallons
- Defines eligible RTD products as packaged liquor containing 2-24% alcohol by volume, sold in sealed containers for direct consumption without dilution
- Requires the Commissioner of Taxation and Finance to submit a report within three years evaluating participation, sales volume, fiscal impacts, and economic effects on NY agriculture and small manufacturers
- Takes effect 90 days after enactment and automatically expires five years after the effective date
Legislative Description
Enacts the New York Farm Distillery RTD Excise Tax Bill establishing a beer-equivalent excise tax rate for certain low-alcohol ready-to-drink spirits products manufactured by eligible New York farm distilleries and small craft distilleries; provides for the repeal of such provisions upon the expiration thereof.
Last Action
REFERRED TO BUDGET AND REVENUE
2/18/2026
Committee Referrals
Budget and Revenue2/18/2026
Full Bill Text
No bill text available