Senate BillIntroduced
S 2142: Grants a sales and compensating use tax exemption for goods under $2 sold for fundraising organized by school-based volunteer organizations.
What S 2142 does, verified January 8, 2026
The bill aims to exempt certain goods sold for fundraising purposes by school-based volunteer organizations from sales and compensating use taxes. These goods must meet two conditions: 1. The item has a cost of under $2. 2. The item is sold by a parent-teacher association, student organization, booster club, or similar school-based association that supports educational or extracurricular activities. The exemption applies when there is no third-party vendor collecting sales or compensating use tax through the sale. The bill takes effect on the first day of January next following its enactment.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (2026-01-07)Alert me
Quick answers about S 2142
- What is the current status of S 2142?
- As of January 8, 2026, S 2142 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 INVESTIGATIONS AND GOVERNMENT OPERATIONS".
- Did S 2142 pass?
- Not yet. S 2142 has been introduced and has not passed either house.
- Who wrote S 2142, and where is it now?
- S 2142 was authored by Sen. Robert Ortt. Its committee of record is Senate Investigation & Government Operations.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
| Jan. 15, 2025 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
Latest bill textIntroduced version, January 15, 2025 · 250 words
STATE OF NEW YORK ________________________________________________________________________ 2142 2025-2026 Regular Sessions IN SENATE January 15, 2025 ___________ Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to granting a sales and compen- sating use tax exemption for certain goods sold for the purpose of fundraising organized by school-based volunteer organizations 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 47 to read as follows: 3 (47) School-based organizations; any item sold for a cost of under two 4 dollars and for the purpose of fundraising sponsored or promoted by a 5 parent-teacher association and/or student organization, booster club, or 6 similar school-based association, which supports the functioning and 7 viability of educational or extracurricular activities by impacting 8 student life between grades K through twelve, when there is no third- 9 party vendor collecting a sales or compensating use tax through such 10 sales. 11 § 2. This act shall take effect on the first of January next succeed- 12 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. LBD03101-01-5
Text of S 2142 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions