Home/Bills/S 5201New York · 2025–2026 Legislative Session
Senate BillIntroducedTAX

S 5201: Permits a potential lottery winner who lost their ticket to claim the winning amount provided that such person shows the lottery agency documentary proof of purchase of the winning ticket within one year of the winning date.

New York · Senate · 2025–2026 Legislative Session · last verified January 9, 2026

What S 5201 does, verified January 9, 2026

The bill aims to amend the tax law to allow potential lottery winners who lost their tickets to claim the winning amount. The law currently requires a prize claim to be submitted within a one-year time period from the date of the drawing or close of the game. However, the bill introduces a new provision that allows a prize claim to be valid if submitted with documentary proof of purchase from the seller of the winning ticket. This proof of purchase must be retained for at least one year from the date of the applicable drawing or close of the game. The commission will promptly make payment of the prize claim to the person if the proof is provided. The bill also allows the commission to retain unclaimed and abandoned prize money, plus interest earned thereon, for use in paying special or supplemental prizes or for promotional purposes.

Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO RACING, GAMING AND WAGERING (2026-01-07)Alert me
Quick answers about S 5201
What is the current status of S 5201?
As of January 9, 2026, S 5201 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 RACING, GAMING AND WAGERING".
Did S 5201 pass?
Not yet. S 5201 has been introduced and has not passed either house.
Who wrote S 5201, and where is it now?
S 5201 was authored by Sen. James Sanders. Its committee of record is Senate Racing, Gaming & Wagering. It is filed under TAX, alongside 323 other New York TAX bills this session.
Recent actions2 total · showing 2
Jan. 07, 2026REFERRED TO RACING, GAMING AND WAGERING
Feb. 19, 2025REFERRED TO RACING, GAMING AND WAGERING
Latest bill textIntroduced version, February 19, 2025 · 576 words
  
  STATE OF NEW YORK ________________________________________________________________________ 5201 2025-2026 Regular Sessions  IN SENATE February 19, 2025 ___________ Introduced by Sen. SANDERS -- read twice and ordered printed, and when printed to be committed to the Committee on Racing, Gaming and Wager- ing AN ACT to amend the tax law, in relation to permitting a potential lottery winner who lost their ticket to claim the winning amount The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The section heading of section 1614 of the tax law, as 2 amended by chapter 166 of the laws of 1991, is amended to read as 3 follows: 4 Unclaimed and abandoned prize money; lost lottery ticket claims. 5 § 2. The opening paragraph of subdivision a of section 1614 of the tax 6 law, as amended by section 3 of subpart D of part DD of chapter 59 of 7 the laws of 2019, is amended and a new subdivision c is added to read as 8 follows: 9 No prize claim shall be valid if submitted to the commission following 10 the expiration of a one-year time period from the date of the drawing or 11 from the close of the game in which a prize was won, and the person 12 otherwise entitled to such prize shall forfeit any claim or entitlement 13 to such prize moneys, unless such prize claim is submitted pursuant to 14 subdivision c of this section. Unclaimed prize money, plus interest 15 earned thereon, shall be retained in the lottery prize account to be 16 used for payment of special lotto or supplemental lotto prizes offered 17 pursuant to the plan or plans specified in this article, or for promo- 18 tional purposes to supplement other games on an occasional basis not to 19 exceed sixteen weeks within any twelve month period pursuant to the plan 20 or plans specified in this article. 21 c. Notwithstanding subdivision a of this section, a prize claim for a 22 person who lost their ticket shall be valid if submitted to the commis- 23 sion with documentary proof of purchase from the seller of such winning 24 ticket, as established pursuant to paragraph three of subdivision b of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08110-01-5 

 S. 5201 2 1 section one thousand six hundred nine of this article, within one year 2 from the date of the drawing or from the close of the game in which a 3 prize was won. Upon a showing of such proof, the commission shall 4 promptly make payment of the prize claim to such person. 5 § 3. Subdivision b of section 1609 of the tax law is amended by adding 6 a new paragraph 3 to read as follows: 7 3. Every seller of lottery tickets shall retain identifying informa- 8 tion, or proof of such sale, for at least one year from the date of the 9 applicable drawing or from the close of the applicable game in which a 10 prize was won. Such identifying information, or proof of sale, may be 11 used as documentary proof of purchase from the seller for purposes of 12 subdivision c of section one thousand six hundred fourteen of this arti- 13 cle. 14 § 4. This act shall take effect immediately. 

Text of S 5201 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions
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