New York legislation · 2025-2026 General Assembly
New York A10429: Provides a sales tax exemption to any admission charge for a comedy performance
Status: Passed both chambers, June 4, 2026
Provides a sales tax exemption to any admission charge for a comedy performance including both scripted and unscripted.
What the bill says
An act to amend the tax law, in relation to clarifying that admission charges for a comedy performance are eligible for an exemption on sales tax.
From the introduced text, March 6, 2026:
AN ACT to amend the tax law, in relation to clarifying that admission charges for a comedy performance are eligible for an exemption on sales tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 5 of subdivision (d) of section 1101 of the tax law, as added by chapter 93 of the laws of 1965, is amended to read as follows: (5) Dramatic or musical arts admission charge. Any admission charge paid for admission to a theatre, opera house, concert hall or other hall or place of assembly for a live dramatic, choreographic, SCRIPTED OR UNSCRIPTED STAND-UP COMEDY or musical performance. § 2. Paragraph 12 of subdivision (d) of section 1101 of the tax law, as amended by chapter 609 of the laws of 1986, is amended to read as follows: (12) Roof garden, cabaret or other similar place. (A) Any roof garden, cabaret or other similar place which furnishes a public performance for profit, but not including a place where merely live dramatic or musical arts performances are offered in conjunction with the serving or selling of food, refreshment or merchandise, so long as such serving or selling of food, refreshment or merchandise is merely incidental to such performances[.]; OR (B) ANY ESTABLISHMENT WHICH PROVIDES LIVE, SCRIPTED …
Sponsors
- Powers, Keith (D, 74) · primary sponsor
- Andrew Hevesi (D, 28)
- Harry Bronson (D, 138)
- Jo Simon (D, 52)
- Yudelka Tapia (D, 86)
- Tony Simone (D, 75)
- Linda Rosenthal (D, 67)
Latest actions
- : RETURNED TO ASSEMBLY
- : PASSED SENATE
- : 3RD READING CAL.1800
- : SUBSTITUTED FOR S9407
- : REFERRED TO RULES
- : DELIVERED TO SENATE
- : PASSED ASSEMBLY
- : ORDERED TO THIRD READING RULES CAL.316
- : RULES REPORT CAL.316
- : REPORTED
Votes
- Senate Floor Vote (June 4, 2026): 60 yea, 0 nay, passed
- FLOOR Vote (June 4, 2026): 60 yea, 0 nay, passed
- Assembly Ways And Means Committee: Favorable refer to committee Rules (June 1, 2026): 32 yea, 0 nay, passed
- Assembly Rules Committee: Favorable (June 1, 2026): 28 yea, 0 nay, passed
- Assembly Floor Vote - Final Passage (June 1, 2026): 139 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is A10429?
- A10429 is a bill in the New York Legislature (2025-2026 General Assembly): Provides a sales tax exemption to any admission charge for a comedy performance.
- What does A10429 do?
- In its own words: An act to amend the tax law, in relation to clarifying that admission charges for a comedy performance are eligible for an exemption on sales tax.
- What is the status of A10429?
- Passed both chambers as of June 4, 2026. Latest action: RETURNED TO ASSEMBLY (June 4, 2026).
- Who sponsored A10429?
- Powers, Keith (D, 74), with 6 co-sponsors.
- Where is the official record for A10429?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A10429
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.