Among the individuals and organizations providing oral/written testimony were:

• NYS Department of Taxation & Finance Acting Commissioner Jamie Woodward;
• Verizon Government Relations Director David Lamendola;
• Unshackle Upstate Executive Director Brian Sampson;
• UFCW Local 1500 Assistant to the President Pat Purcell;
• NY Association of Convenience Stores Executive Director Jim Calvin;
• Food Industry Alliance of NY Vice President Michael Rosen;
• NYS Business Council Government Affairs Director Marcus Ferguson;
• Northbridge Environmental Management Consultants Principal Kevin Dietly; and
• Pepsi New York CFO Mark Johnson.