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S2279

An act to amend the Tax Law — 2025-05-05 · Calendar #753

The New York State Senate passed legislation sponsored by Sen. Webb that would exempt food sold to college students through approved donation programs from sales tax, in a 59-0 vote. The bill, Senate Print 2279, aims to address food insecurity among students at SUNY and CUNY campuses by removing a financial barrier to meal access. Webb explained that many college students across the state experience food insecurity and skip meals or rely on food pantries, and that campus-led programs like Swipe Out Hunger redistribute unused meal swipes and meal dollars to students in need. While Webb acknowledged the bill alone will not solve student hunger overnight, she characterized it as a meaningful technical change and part of a broader commitment to make higher education more equitable. The legislation excludes food sold to students using approved donation programs, such as donated meal points or designated food funds, from being subjected to sales tax. The bill takes effect on the first day of a sales tax quarterly period.
PASSED Ayes: 59 · Nays: N/A

Debate Summary

Sen. Webb explained that the bill addresses food insecurity among college students by excluding food sold through approved donation programs (such as donated meal points or designated food funds) from sales tax. She argued that many SUNY and CUNY students experience food insecurity and skip meals or rely on food pantries, and that organizations like Swipe Out Hunger help redistribute unused meal swipes to students in need. Webb characterized the bill as a meaningful but technical change to remove a financial barrier and part of a broader commitment to make higher education more equitable.