New York Amends Sales Tax Exclusion for Certain Food Donations

The amendment changes the effective date to July 1, 2026.

Published on Feb. 22, 2026

The New York Governor has signed an act amending the state's tax law to change the effective date of an exclusion from sales tax for certain food donations. The amendment moves the effective date from an unspecified prior date to July 1, 2026.

Why it matters

This change in the sales tax exclusion for food donations is intended to encourage more businesses and organizations to donate surplus food, reducing food waste and providing nourishment to those in need across New York state.

The details

The amendment to the New York tax law provides an exclusion from sales tax for certain food donations, with the goal of incentivizing more businesses to contribute excess food to food banks, soup kitchens, and other charitable organizations. The effective date of this sales tax exclusion has been changed from an unspecified prior date to July 1, 2026.

  • The New York Governor signed the amending act on February 13, 2026.
  • The amended sales tax exclusion for food donations will take effect on July 1, 2026.

The players

New York Governor

The chief executive of the state of New York, who signed the act amending the sales tax exclusion for food donations.

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What’s next

The amended sales tax exclusion will go into effect on July 1, 2026, providing an incentive for businesses across New York to increase their food donation efforts.

The takeaway

This change to New York's tax law is an effort to reduce food waste and provide more nourishment to those in need by encouraging businesses to donate surplus food through a sales tax exclusion.