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Senate bill · S9407 (2025-26)

Provides a sales tax exemption to any admission charge for a comedy performance

New York State Senate

Same as A10429, the matching bill in the Assembly.

PassedLatest action Jun 4, 2026

Passed as A10429, the matching Assembly bill.

Sponsor: Kristen Gonzalez (State Senator, District 59, Democratic/Working Families)

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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 23, 2026. About our data

Summary

Provides a sales tax exemption to any admission charge for a comedy performance including both scripted and unscripted.

Summary from NY Open Legislation. How we handle summaries

Amends the Tax Law.

Purpose, from the sponsor's memo

Relates to exempting comedy performances from sales tax.

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.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. 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.

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Cosponsors

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

Read on NY Senate (opens in a new tab)
  • Democratic10

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

The sponsor's argument

Why Kristen Gonzalez says this is needed

According to a report by Bloomberg, stand-up comedy has tripled in size over the last decade. Under the tax law, sales tax is not applied to certain admissions charges for events such as live dramatic, choreo- graphic, and musical arts performances. Meanwhile, stand-up comedy exists in a gray area, where the performances are similar to those excluded from collecting sales tax but are not included in the statute. This gray area has resulted in an inconsistent imposition of sales tax across venues. The inconsistency in enforcement means that smaller, local venues face challenges around collection, competition from venues for whom the tax is not applicable and can offer tickets at a lower price, and a potentially greater risk of disproportionate collection. This bill seeks to remedy that by formally including venues offering stand-up comedy with similar institutions, like cabarets, in the sales tax exemption.

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 A10429, the matching Assembly bill.

    (60) (0) (0) (3)

Full history

  1. Jun 4, 2026

    3RD Reading CAL.1800

    3RD READING CAL.1800

    NY Senate

  2. Jun 4, 2026

    In committee

    COMMITTEE DISCHARGED AND COMMITTED TO RULES

    NY Senate

  3. Jun 4, 2026

    Passed a chamber

    PASSED SENATE

    NY Senate

  4. Jun 4, 2026

    Substituted

    SUBSTITUTED FOR S9407

    NY Senate

  5. Jun 1, 2026

    Sent to the executive

    DELIVERED TO SENATE

    NY Assembly

Show full history (6 earlier events)
  1. Jun 1, 2026

    Passed a chamber

    PASSED ASSEMBLY

    NY Assembly

  2. Jun 1, 2026

    Referred to committee

    REFERRED TO RULES

    NY Senate

  3. Jun 1, 2026

    Reported out of committee

    REPORTED REFERRED TO RULES

    NY Assembly

  4. Jun 1, 2026

    Rules Report CAL.316

    RULES REPORT CAL.316

    NY Assembly

  5. Mar 10, 2026

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

  6. Mar 6, 2026

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

Read the record