Senate bill · S4527 (2025-26)

Relates to the taxation of vapor products

PassedLatest action Jun 4, 2026

New York State Senate

Same as A4619, the matching bill in the Assembly.

Passed as A4619, the matching Assembly bill.

Sponsor

Leroy Comrie

State Senator, District 14 · Democratic

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.

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

Following needs an Agora account. You will sign in first, then come back to this page.

Your position on this bill

Choose the position closest to yours. You'll sign in or create an account to save it.

Purpose, from the sponsor's memo

To strengthen enforcement of the ban on flavored vape products. SUMMARY: Section 1. Amends section 1180 of the tax law by adding a new subdivi- sion (c). Amended on B print to Changes: Section 1, Section 1130 E (removed) Analogue language removed because this triggers the health section of the law. Section 1183 (b) Adds storage language so that wholesaler's can store flavored vapor products in NY that are intended for sale outside of NY. Section 2, Section 1181 (a) Now taxes vapor products that are prefilled, sealed and not intended to be refillable at 32 cents per milliliter and for all other vapor products, eight percent of the wholesale price (down from 20%). The changes also clarify that the tax is intended to only impose once, and the distributor will also be responsible for the tax in the case of the distributor selling a vapor product to a dealer or other person for purposes of resale. Section 3. Amends the tax law by adding a new section 1183-a. Section 4. Amends section 1184 of the tax law as added by section 1 of part UU of chapter 59 of the laws of 2019. Section 5. Amends the tax law by adding two new sections 1184-a and 1184-b, in addition to establishment of a department directory for tax purposes. Section 6. Sets the effective date.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Passed the legislature and is awaiting a signature.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

Committee

Budget And Revenue · New York State Senate

Also referred to Rules · New York State Assembly, Rules · New York State Senate, Ways and Means · New York State Assembly.

Cosponsors

Al Taylor, Albert A. Stirpe and 30 more on Agora

Showing the cosponsors who are on Agora, A to Z. The official record may list more.

Read on NY Senate

Democratic30
Republican2

This bill has cosponsors from more than one party.

Shown in neutral colors by design; Agora is non-partisan.

The sponsor's argument

Why Leroy Comrie says this is needed

Vapor products have a variety of names, including electronic nicotine delivery systems (ENDS), electronic cigarettes (e-cigarettes), vape pens, etc. The state of New York currently has a law restricting the sale of flavored vapor products in order to combat the current vaping epidemic. The New York State Department of Health reports that more than 1 in 5 high school students reported vaping in 2020 1. The Centers for Disease Control and Prevention (CDC), report that more than 1 in 7 high school students used e-cigarettes as of 2022 2. Vapor products threaten the lives of young children in the state of New York and pose threatening health risks. The use of vapor products has been associated with increased risk of heart disease, lung cancer, and asthma. This legislation will stem the tide of illegal flavored napes in our communities by strengthening regulations on the manufacturer and distributor level of the supply chain. RACIAL JUSTICE IMPACT: TBD. GENDER JUSTICE IMPACT: Male adolescents showed higher prevalence of e-cigarette use (40.0% vs 31.3%) and cigarette smoking (4.4% vs 2.9%) than females 3. Implementing this legislation would combat the growing presence of vapor product use amongst young males.

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.

Recorded votes

Vote: Floor vote
NY SenateJun 4, 2026Result: passedSenate vote on A4619, the matching Assembly bill.
(52) (8) (0) (3)
Vote: Committee vote · Rules
Senate RulesJun 12, 2025Result: passed
(16) (4) (0) (1)

Full history

Jun 4, 2026
3RD Reading CAL.1706
3RD READING CAL.1706
NY Senate
Jun 4, 2026
In committee
COMMITTEE DISCHARGED AND COMMITTED TO RULES
NY Senate
Jun 4, 2026
Sent to the executive
DELIVERED TO SENATE
NY Assembly
Jun 4, 2026
Passed a chamber
PASSED ASSEMBLY
NY Assembly
Jun 4, 2026
Passed a chamber
PASSED SENATE
NY Senate

Show full history (15 earlier events)

Jun 4, 2026
Referred to committee
REFERRED TO RULES
NY Senate
Jun 4, 2026
Reported out of committee
REPORTED REFERRED TO RULES
NY Assembly
Jun 4, 2026
Rules Report CAL.476
RULES REPORT CAL.476
NY Assembly
Jun 4, 2026
Substituted
SUBSTITUTED FOR S4527B
NY Senate
May 28, 2026
Amend and Recommit to Budget and Revenue
AMEND AND RECOMMIT TO BUDGET AND REVENUE
NY Senate
May 28, 2026
Amend and Recommit to Ways and Means
AMEND AND RECOMMIT TO WAYS AND MEANS
NY Assembly
Jan 7, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Jun 13, 2025
In committee
RECOMMITTED TO RULES
NY Senate
Jun 12, 2025
In committee
COMMITTEE DISCHARGED AND COMMITTED TO RULES
NY Senate
Jun 12, 2025
Ordered to Third Reading CAL.1974
ORDERED TO THIRD READING CAL.1974
NY Senate
May 21, 2025
Amend and Recommit to Ways and Means
AMEND AND RECOMMIT TO WAYS AND MEANS
NY Assembly
May 20, 2025
Amend and Recommit to Budget and Revenue
AMEND AND RECOMMIT TO BUDGET AND REVENUE
NY Senate
Feb 6, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
Feb 4, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly