BILL NUMBER: S2279
SPONSOR: WEBB
 
TITLE OF BILL:
An act to amend the tax law, in relation to excluding certain food
donations from sales tax
 
PURPOSE::
Amends the tax law to exempt meal swipe donations from sales tax
 
SUMMARY OF PROVISIONS::
Section 1 amends the tax law to exempt from sales tax any donations of
food points or funds from college or university food service plans by
the plan holders to other students.
Section 2 sets the effective date.
 
JUSTIFICATION::
Colleges and universities across the country are working to address food
insecurity among college students. Many campuses in New York now have
food pantries on campus to help students access nutritious food. Anoth-
er initiative available on many campuses is the Swipe Out Hunger
program. This program enables college students to donate any extra meal
swipes from their meal plans to be given to other students on campus who
are food insecure. Here in New York State there are over 60 public and
private institutions that already work with Swipe Out Hunger.
Currently, many students choose not to donate their unused meal swipes
because NYS sales tax law only excludes meal swipes that are being used
on the student they were purchased for. In other words the majority of a
student's meal plan is not eligible for donation without first paying
additional sales tax. The only meal swipes that are eligible for
donation without getting an additional tax are guest swipes.
This law intends to fix this loop hole so that students who do not use
all of their meal swipes are able to donate them without needing to pay.
Swipe out Hunger has over 750 partnerships throughout the country and
over 60 institutions here in New York.
 
LEGISLATIVE HISTORY::
New bill.
 
FISCAL IMPLICATIONS::
None.
 
EFFECTIVE DATE::
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax law,
beginning at least 90 days after the date this act shall have become a
law and shall apply to sales made on or after such date.

Statutes affected:
S2279: 1105 tax law