---
type: "Bill"
title: "Excludes certain food donations from sales tax"
description: "Excludes food sold to a student purchasing a meal using an approved donation program of funds or food points from sales tax."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2025-2026"
identifier: "S 2279"
citation: "New York S 2279 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lea Webb"]
version_count: 1
action_count: 15
vote_count: 4
first_action: "2025-01-16"
last_action: "2025-12-19"
source: "openstates"
source_identifier: "ocd-bill/8374a899-8f1a-43ab-97ad-6ac608298423"
source_url: "http://www.nysenate.gov/legislation/bills/2025/S2279"
source_hash: "c859c6d989de3f4e04d2fbe7ae2b54b73e5fa58917582099368c36b6075502ea"
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 2279 (2025-2026) — Excludes certain food donations from sales tax

Excludes food sold to a student purchasing a meal using an approved donation program of funds or food points from sales tax.

## Version chain

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

1. **S2279** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S2279&term=2025&Text=Y)

## Votes

- Assembly Vote — **141–0** (pass) · lower
- Floor Vote — **61–0** (pass) · upper
- Finance Vote — **22–0** (pass) · upper
- Budget And Revenue Vote — **7–0** (pass) · upper

## Sponsors

- Lea Webb — primary (person)
- Rachel May — cosponsor (person)
- Robert Rolison — cosponsor (person)

## Timeline

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

- **2025-01-16** REFERRED TO BUDGET AND REVENUE `referral-committee`
- **2025-02-11** REPORTED AND COMMITTED TO FINANCE `referral-committee`
- **2025-04-29** 1ST REPORT CAL.753
- **2025-04-30** 2ND REPORT CAL.
- **2025-05-01** ADVANCED TO THIRD READING
- **2025-05-05** PASSED SENATE `passage`
- **2025-05-05** DELIVERED TO ASSEMBLY
- **2025-05-05** REFERRED TO WAYS AND MEANS `referral-committee`
- **2025-06-17** SUBSTITUTED FOR A4216
- **2025-06-17** ORDERED TO THIRD READING RULES CAL.860
- **2025-06-17** PASSED ASSEMBLY `passage`
- **2025-06-17** RETURNED TO SENATE
- **2025-12-08** DELIVERED TO GOVERNOR `executive-receipt`
- **2025-12-19** SIGNED CHAP.678 `executive-signature`
- **2025-12-19** APPROVAL MEMO.59

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8374a899-8f1a-43ab-97ad-6ac608298423`. Confidence: reported (aggregated from official New York legislature records).