Exempts the purchase of certain oral hygiene products from the payment of sales tax

Latest action Apr 22, 2026

Exempts toothpaste, toothbrushes and dental floss from the payment of sales tax.

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Where it stands

Passed one of the two chambers; it still needs the other.

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

New York State Senate

Same as A2444, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Budget And Revenue · New York State Senate

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

Purpose, from the sponsor's memo

To promote good oral health habits and wellness by conferring a tax exemption on the sale of certain oral hygiene products.

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

Recorded votes

Vote: Floor vote
NY SenateApr 22, 2026Result: passed
(59) (0) (0) (4)
Vote: Committee vote · Budget And Revenue
Senate Budget And RevenueFeb 10, 2026Result: passed
(7) (0) (0) (0)

Cosponsors

Alicia Hyndman, Gabriella Romero and 23 more on Agora

Democratic18
Republican7

See the full list on nysenate.gov

The sponsor's argument

Why Samra Brouk says this is needed

New York currently exempts tax on the sales of drugs and medicines "intended for use . . . in the cure, mitigation, treatment or prevention of illnesses or diseases in human beings," as well as for certain "products consumed by humans for the preservation of health." Good oral health is an essential component of good overall health. The mouth and teeth are part of the body, and they need to be nurtured and maintained just like any other part of the body to sustain wellness. This bill makes oral hygiene products such as toothbrushes, toothpaste, dental floss, and other similar products exempt from sales tax, and in doing so, puts the tax code's treatment of oral hygiene products on par with drugs, medicines and other products used by humans to preserve their health.

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

Apr 22, 2026
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
Apr 22, 2026
Passed a chamber
PASSED SENATE
NY Senate
Apr 22, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Feb 24, 2026
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
Feb 11, 2026
2ND Report CAL.
2ND REPORT CAL.
NY Senate

Show full history (7 earlier events)

Feb 10, 2026
1ST Report CAL.350
1ST REPORT CAL.350
NY Senate
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 6, 2025
Amend (t) and Recommit to Budget and Revenue
AMEND (T) AND RECOMMIT TO BUDGET AND REVENUE
NY Senate
Jun 5, 2025
Amend (t) and Recommit to Ways and Means
AMEND (T) AND RECOMMIT TO WAYS AND MEANS
NY Assembly
Jan 17, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Jan 8, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate

About this record

Summary: The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.
Cosponsors: The list shows the cosponsors who are on Agora, A to Z. The official record may list more.
Party colors: Parties are shown in the same neutral colors.
Source: From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 31, 2026. About our data

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.

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