A 7294: Makes seed purchased to grow food for personal consumption exempt from sales and use taxes.
What A 7294 does, verified May 12, 2026
The bill aims to exempt seeds purchased for personal or family consumption from sales and compensating use taxes. This exemption applies to seeds that, when cultivated, produce food for human consumption. However, the exemption does not apply to seeds resold by the purchaser. The bill takes effect on January 1st of the following year after it becomes a law.
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 7294
- What is the current status of A 7294?
- As of May 12, 2026, A 7294 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 7294 pass?
- Not yet. A 7294 has been introduced and has not passed either house.
- Who wrote A 7294, and where is it now?
- A 7294 was authored by Asm. Brian Manktelow with 6 coauthors. Its committee of record is Assembly Ways & Means. It is filed under TAX, alongside 323 other New York TAX bills this session.
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 |
| Mar. 25, 2025 | referred to ways and means |
Latest bill textIntroduced version, March 25, 2025 · 209 words
STATE OF NEW YORK ________________________________________________________________________ 7294 2025-2026 Regular Sessions IN ASSEMBLY March 25, 2025 ___________ Introduced by M. of A. MANKTELOW -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to granting a sales and compen- sating use tax exemption for the purchase of seeds to be cultivated to grow food for the purchaser's own or family consumption The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 1-a to read as follows: 3 (1-a) Seeds which when cultivated produce food, when the purchaser 4 thereof will use the food produced therefrom for such purchaser's own 5 personal or family's human consumption. This paragraph shall not apply 6 to any seeds resold by the purchaser thereof. 7 § 2. This act shall take effect on the first of January next succeed- 8 ing the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11128-01-5
Text of A 7294 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions