A 4619 New York Assembly · 2025 Regular Session

Relates to the taxation of vapor products

Summary

Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Jun 2026

Assembly Passage

Jun 2026

Senate Passage

Jun 2026

Governor

Introduced Feb 4, 2025 Last action Jun 4, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

A4619A → A4619B · 4 edits

MODERATE

The bill was amended to remove specific definitions for 'flavored nicotine analogue products' and 'nicotine analogues,' simplifying the regulatory scope. The tax structure was significantly altered to introduce a dual-rate system: a flat fee of 32 cents per milliliter for prefilled, sealed products and an 8% tax on the wholesale price for all other vapor products. Additionally, the liability for collecting and paying the tax was shifted from the distributor to the dealer, reversing the previous arrangement.

Scope change

The bill's scope was narrowed by removing the specific definition and regulation of 'nicotine analogues,' focusing instead on general vapor products. The applicability of the tax now depends on the product type (prefilled vs. refillable) and the wholesale price.

DEFINITION

Deleted definitions for 'flavored nicotine analogue product' and 'nicotine analogue,' removing the specific legal framework for regulating substances chemically similar to nicotine.

REQUIREMENT

Changed the tax calculation from a single 20% rate on wholesale price to a dual system: 32 cents per milliliter for prefilled products and 8% on wholesale price for other products.

Reversed the liability for tax payment and collection, shifting responsibility from the vapor products distributor to the vapor products dealer.

Updated the definition of 'vapor products distributor' to include entities selling to dealers for resale and those authorized by the commissioner to make returns.

Floor votes · Senate Jun 4, 2026 · Assembly Jun 4, 2026

How they voted

52–8

Passed · 3 other

Total votes 63

Jun 4, 2026

D Democratic41

33 Yea 5 Nay 3

80% Yea

R Republican22

19 Yea 3 Nay

86% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 4, 2026

Upper · Passed

PASSED SENATE

upper

Jun 4, 2026

Committee

REFERRED TO RULES

upper

Jun 4, 2026

Lower · Passed

PASSED ASSEMBLY

lower

Jun 4, 2026

Committee

REPORTED REFERRED TO RULES

lower

May 28, 2026

Lower · Passed

PRINT NUMBER 4619B

lower

May 28, 2026

Lower · Passed

AMEND AND RECOMMIT TO WAYS AND MEANS

lower

Jan 7, 2026

Committee

REFERRED TO WAYS AND MEANS

lower

May 21, 2025

Lower · Passed

PRINT NUMBER 4619A

lower

May 21, 2025

Lower · Passed

AMEND AND RECOMMIT TO WAYS AND MEANS

lower

Feb 4, 2025

Committee

REFERRED TO WAYS AND MEANS

lower

1 primary · 25 co-sponsors