A 5284 New York Assembly · 2025 Regular Session

Relates to excise taxes on premium cigars

Summary
Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 12, 2025 Last action Mar 11, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

A5284A A5284B · 4 edits
MODERATE
The bill was amended to clarify its effective date and remove an automatic expiration clause. The expiration provision was deleted, meaning the tax changes will now remain in effect indefinitely unless repealed by future legislation. Additionally, the effective date was changed from 'immediately' to 'ninety days after it becomes law' to allow time for necessary administrative rule-making.
Scope change
The bill's scope regarding the duration of the tax law changes expanded from a temporary three-year period to a permanent status.
TIMELINE

Deleted the provision stating the act would expire and be repealed three years after its effective date.

Changed the effective date from 'immediately' to 'ninety days after it shall have become a law'.

TECHNICAL

Added a severability clause to ensure that if any part of the bill is found legally invalid, the remaining parts will still stand.

Updated the bill number from A5284-A to A5284-B and adjusted the committee recommitment language to reflect procedural history.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
6
Key actions
4
Committee
2
Amendments
4
Mar 11, 2026
Lower · Passed
PRINT NUMBER 5284B
lower
Mar 11, 2026
Lower · Passed
AMEND (T) AND RECOMMIT TO WAYS AND MEANS
lower
Jan 7, 2026
Committee
REFERRED TO WAYS AND MEANS
lower
Mar 3, 2025
Lower · Passed
PRINT NUMBER 5284A
lower
Mar 3, 2025
Lower · Passed
AMEND (T) AND RECOMMIT TO WAYS AND MEANS
lower
Feb 12, 2025
Committee
REFERRED TO WAYS AND MEANS
lower
1 primary · 6 co-sponsors

Sponsors