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S 10259 NY

Prohibits mobile sports wagering operators from being eligible to receive the excelsior jobs program credit

NY · session 2025-2026 · Senate · bill

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Introduced May 8, 2026

Latest action (May 8, 2026) REFERRED TO COMMERCE, ECONOMIC DEVELOPMENT AND SMALL BUSINESS

Summary

NY S 10259 would amend the Economic Development Law to prohibit mobile sports wagering operators from being eligible to receive the Excelsior Jobs Program tax credit. The prohibition applies to mobile sports wagering operators, including their parent companies or subsidiaries. The bill maintains existing ineligibility for other categories of businesses including not-for-profit entities, service providers, and utility companies. The measure takes effect immediately.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Official abstract

Prohibits mobile sports wagering operators, including parent companies or subsidiaries thereof, from being eligible to receive the excelsior jobs program credit.

Sponsor (1)

Action history (1)

  1. May 8, 2026 REFERRED TO COMMERCE, ECONOMIC DEVELOPMENT AND SMALL BUSINESS · upper

Text versions (2)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • S10259 · HTML
  • S10259 · PDF

Full text

Full text imported from assembly.state.ny.us

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New York State Assembly Speaker Carl E. Heastie

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Bill No.: Summary Actions Committee&nbspVotes Floor&nbspVotes Memo Text LFIN Chamber&nbspVideo/Transcript S10259 Summary: BILL NO S10259 &nbsp SAME AS SAME AS A10513

&nbsp SPONSOR BYNOE &nbsp COSPNSR &nbsp MLTSPNSR &nbsp Amd §353, Ec Dev L &nbsp Prohibits mobile sports wagering operators, including parent companies or subsidiaries thereof, from being eligible to receive the excelsior jobs program credit.

Go to top S10259 Text:

STATE OF NEW YORK ________________________________________________________________________

10259

IN SENATE

May 8, 2026 ___________

Introduced by Sen. BYNOE -- read twice and ordered printed, and when printed to be committed to the Committee on Commerce, Economic Devel- opment and Small Business

AN ACT to amend the economic development law, in relation to prohibiting mobile sports wagering operators from being eligible to receive the excelsior jobs program credit

The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:

1 Section 1. Subdivision 5 of section 353 of the economic development 2 law, as amended by section 2 of part K of chapter 59 of the laws of 3 2015, is amended to read as follows: 4 5. [ A ] The following entities, including any parent company or subsid- 5 iary thereof, shall not be eligible to receive the tax credit under this 6 article or any component thereof: (a) a not-for-profit business enti- 7 ty[ , ] ; (b) a business entity whose primary function is the provision of 8 services including personal services, business services, or the 9 provision of utilities[ , and ] ; (c) a business entity engaged predomi- 10 nantly in the retail or entertainment industry, other than a business 11 operating as an entertainment company as defined in this article and 12 other than a business entity engaged in music production[ , and ] ; (d) a 13 company engaged in the generation or distribution of electricity, the 14 distribution of natural gas, or the production of steam associated with 15 the generation of electricity [ are not eligible to receive the tax cred- 16 it described in this article ] ; and (e) a mobile sports wagering opera- 17 tor, as defined by section thirteen hundred sixty-seven of the racing, 18 pari-mutuel wagering and breeding law . 19 § 2. This act shall take effect immediately.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15055-01-6

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