S 4712: Exempts athletic club membership dues from a sales tax where such dues are spent on the improvement, maintenance or operation of the athletic club's activities occurring solely on the premises of a municipal parkland.
What S 4712 does, verified January 8, 2026
The bill aims to exempt athletic club membership dues from sales tax if the clubs utilize municipal parkland. This exemption applies to athletic clubs where the majority of the membership dues are spent on improving, maintaining, and operating activities on the municipal parkland premises. The "majority of the dues" requirement is defined as greater than 95% of the dues received in any one year. The exemption will take effect immediately.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 4712
- What is the current status of S 4712?
- As of January 8, 2026, S 4712 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 BUDGET AND REVENUE".
- Did S 4712 pass?
- Not yet. S 4712 has been introduced and has not passed either house.
- Who wrote S 4712, and where is it now?
- S 4712 was authored by Sen. Patricia Fahy. Its committee of record is Senate Budget & Revenue. 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 BUDGET AND REVENUE |
| Feb. 12, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, February 12, 2025 · 211 words
STATE OF NEW YORK ________________________________________________________________________ 4712 2025-2026 Regular Sessions IN SENATE February 12, 2025 ___________ Introduced by Sen. FAHY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to exempting athletic club membership dues from a sales tax where such clubs utilize a municipal parkland The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraph (ii) of paragraph 2 of subdivision (f) of 2 section 1105 of the tax law is amended by adding a new clause (D) to 3 read as follows: 4 (D) An athletic club located on municipal parkland for which member- 5 ship dues are spent substantially on such improvement, maintenance and 6 operation of the athletic activities occurring solely on the premises of 7 a municipal parkland. For purposes of this clause, "spent substantially" 8 shall mean greater than ninety-five percent of the dues received in any 9 one year. 10 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09367-01-5
Text of S 4712 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions