A 10281 New York Assembly · 2025 Regular Session

Establishes a tax on video streaming services; and establishes the media arts technology and education fund

Summary

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.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 20, 2026 Last action Mar 10, 2026

Maddy AI version diff · 1 comparison

What changed between versions

A10281 → A10281A · 4 edits

MODERATE

The bill was amended to add a committee discharge status, indicating the bill has been reviewed and sent back for further action. The legislative intent section was rewritten to clarify that the new fund is supported by video streaming services in a manner comparable to cable companies. A new definition for 'video streaming service provider' was added, and the tax imposition section was introduced to levy a 5% tax on gross receipts within the state.

Scope change

The bill's scope was expanded by formally establishing the 'Media Arts Technology and Education Fund' and defining the specific entity subject to the new tax (video streaming service providers).

STATUS

Added a status note indicating the bill was discharged from committee, amended, and recommitted.

INTENT

Rewrote the legislative intent to explicitly state that the fund is supported by video streaming services comparable to cable television companies.

DEFINITION

Added a new definition for 'video streaming service provider' to clarify who is subject to the tax.

REQUIREMENT

Introduced Section 331, which imposes a 5% tax on the gross receipts of video streaming service providers operating in New York.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 10, 2026

Lower · Passed

PRINT NUMBER 10281A

lower

Mar 10, 2026

Lower · Passed

AMEND AND RECOMMIT TO WAYS AND MEANS

lower

Feb 20, 2026

Committee

REFERRED TO WAYS AND MEANS

lower

1 primary · 12 co-sponsors