---
type: "Bill"
title: "Relates to the amount of lottery winnings and prizes which are excluded from of a school district's adjusted gross income"
description: "Provides that state lottery and video lottery gaming individual prizes in excess of one million dollars when aggregated exceeds twenty-five percent of a district's adjusted gross income shall be excluded from such district's adjusted gross income for the year."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2023-2024"
identifier: "S 859"
citation: "New York S 859 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Sean Ryan"]
version_count: 1
action_count: 11
vote_count: 3
first_action: "2023-01-06"
last_action: "2023-03-03"
source: "openstates"
source_identifier: "ocd-bill/5eee1dff-1acd-4fcd-a7f5-2542e3341454"
source_url: "http://www.nysenate.gov/legislation/bills/2023/S859"
source_hash: "d1fd4345bad4a60824460edf161afd1b1be8c9d8018df7b08c3cad78b427c024"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 859 (2023-2024) — Relates to the amount of lottery winnings and prizes which are excluded from of a school district's adjusted gross income

Provides that state lottery and video lottery gaming individual prizes in excess of one million dollars when aggregated exceeds twenty-five percent of a district's adjusted gross income shall be excluded from such district's adjusted gross income for the year.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S859** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S859&term=2023&Text=Y)

## Votes

- Assembly Vote — **122–23** (pass) · lower
- Rules Vote — **19–0** (pass) · upper
- Floor Vote — **62–0** (pass) · upper

## Sponsors

- Sean Ryan — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-06** REFERRED TO RULES `referral-committee`
- **2023-01-09** ORDERED TO THIRD READING CAL.68
- **2023-01-23** PASSED SENATE `passage`
- **2023-01-23** DELIVERED TO ASSEMBLY
- **2023-01-23** REFERRED TO EDUCATION `referral-committee`
- **2023-01-24** SUBSTITUTED FOR A1001
- **2023-01-24** ORDERED TO THIRD READING RULES CAL.51
- **2023-02-07** PASSED ASSEMBLY `passage`
- **2023-02-07** RETURNED TO SENATE
- **2023-03-03** DELIVERED TO GOVERNOR `executive-receipt`
- **2023-03-03** SIGNED CHAP.92 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5eee1dff-1acd-4fcd-a7f5-2542e3341454`. Confidence: reported (aggregated from official New York legislature records).