Assembly BillIntroduced
A 3326: Provides for the taxation of electronic cigarette cartridges as tobacco products.
What A 3326 does, verified January 9, 2026
The bill aims to amend the tax law and the public health law to provide for the taxation of electronic cigarette cartridges. The taxation will include e-cigarettes and cartridges, but will exclude research tobacco products. The bill defines "electronic cigarette" and "electronic cigarette cartridge" as devices and cartridges containing nicotine and other chemicals. The new tax will take effect 180 days after the bill becomes a law, and the department of taxation and finance will promulgate rules and regulations for its implementation.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 3326
- What is the current status of A 3326?
- As of January 9, 2026, A 3326 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 3326 pass?
- Not yet. A 3326 has been introduced and has not passed either house.
- Who wrote A 3326, and where is it now?
- A 3326 was authored by Asm. Jeffrey Dinowitz with 1 coauthor. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Jan. 27, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 27, 2025 · 367 words
STATE OF NEW YORK ________________________________________________________________________ 3326 2025-2026 Regular Sessions IN ASSEMBLY January 27, 2025 ___________ Introduced by M. of A. DINOWITZ, PAULIN -- Multi-Sponsored by -- M. of A. McDONOUGH -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law and the public health law, in relation to providing for the taxation of electronic cigarette cartridges The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 2 of section 470 of the tax law, as amended by 2 chapter 728 of the laws of 2019, is amended and two new subdivisions 22 3 and 23 are added to read as follows: 4 2. "Tobacco products." Any cigar, including a little cigar, or tobac- 5 co, other than cigarettes, intended for consumption by smoking, chewing, 6 vaporizing or as snuff, and shall include e-cigarette cartridges and 7 electronic cigarette cartridges. "Tobacco products" shall not include 8 research tobacco products. 9 22. "Electronic cigarette" or "e-cigarette." A battery-operated device 10 that contains cartridges filled with a combination of nicotine, flavor 11 and/or chemicals that are turned into vapor which is inhaled by the 12 user. 13 23. "Electronic cigarette cartridge" or "e-cigarette cartridge." A 14 replaceable cartridge that contains nicotine or other chemicals and is 15 intended for use within an electronic cigarette or e-cigarette. 16 § 2. Section 1399-aa of the public health law is amended by adding a 17 new subdivision 19 to read as follows: 18 19. "Electronic cigarette cartridge" or "e-cigarette cartridge" means 19 a replaceable cartridge that contains nicotine or other chemicals and is 20 intended for use within an electronic cigarette or e-cigarette. 21 § 3. This act shall take effect on the one hundred eightieth day after 22 it shall have become a law; provided, however, that the department of 23 taxation and finance is authorized and directed to promulgate rules and 24 regulations necessary for the implementation of this act on or before 25 such date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07133-01-5
Text of A 3326 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions