Senate bill · S10448 (2025-26)
Enacts the "sporting event promotion act"
New York State Senate
Same as A10105, the matching bill in the Assembly.
Summary
Provides tax exemptions for certain receipts involving sporting events sponsored by an international federation recognized by the International Olympic Committee.
Summary from NY Open Legislation. How we handle summaries
Amends the Tax Law.
From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 21, 2026. About our data
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Purpose, from the sponsor's memo
To enhance New York State's ability to attract sporting events by providing a sales tax exemption for purchases related to the organiza- tion and conduct of certain events.
Filed with the bill. Read it on nysenate.gov (opens in a new tab)
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Budget And Revenue · New York State Senate
Also referred to Ways and Means · New York State Assembly.
The sponsor's argument
Why Erik Bottcher says this is needed
Sporting events can be an important driver of economic development providing opportunities for businesses and jobs and boosting communities through economic activity such as restaurant and hotel business. New York with its large and diverse population, already strong sports infrastructure including facilities at colleges and universities, and strong tourism sector is well positioned to attract amateur sporting events. By providing a sales tax exemption for smaller and more niche sporting events that have international recognition, this legislation will help make New York more competitive in attracting such events and also help lay the groundwork should New York choose to pursue major events such as the Olympic Games.
This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.
Full history
- May 15, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
- Feb 2, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly