What's happening
Writing a plain-English summary… Track this bill to get it by email.
Why it matters
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Sponsors
History
- Substituted by A7555A
- Ordered to third reading cal.1016
- Committee discharged and committed to rules
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to exempting certain basic necessities from sales and use taxes
Signed by Governor · Sponsor Linda Rosenthal
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to exempting certain basic necessities from sales and use taxes
Purpose
To provide a state sales and compensating use tax exemption for feminine hygiene products such as sanitary napkins, tampons and panty liners.
Summary of provisions
Section 1: Amends subdivision (a) of section 1115 of the tax law by adding a new paragraph 3-a to add feminine hygiene products including, but not limited to, sanitary napkins, tampons and panty liners to the list of exemptions from taxes on retail sales and compensating use taxes.
Section 2: Provides the effective date.
Existing law
Medicine, medical equipment, supplies to correct or alleviate physical incapacity, and products consumed by humans for the preservation of health are included in the list of items exempt from the sales and use tax, however cosmetics and toilet articles are explicitly excluded from the list unless they contain medicinal ingredients.
Justification
Several states, including Maryland, Massachusetts, Minnesota, New Jersey, and Pennsylvania, have already passed similar legislation to exempt feminine hygiene products from their sales tax. Some view a tax on such products as a "tax on women" since it is undeniably a necessity for women. It is an oversight to exclude other products which are intended to promote the health of citizens from a sales and use tax while at the same time imposing a tax on feminine hygiene products, a basic necessity, and this bill would correct that.
Legislative history
New Bill.
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least thirty days after this act shall have become law and shall comply in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law; provided, further, that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to take steps necessary to implement the provisions of this act on its effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.