What's happening
This bill exempts school buses and their parts, equipment, lubricants, and fuel from New York sales and use tax.
Why it matters
Could lower costs for school districts and private bus operators. by exempting them from paying sales tax on buses, maintenance parts, fuel, and lubricants—potentially freeing up funds for other educational priorities or helping stabilize transportation budgets.
May indirectly impact local property taxes or school funding needs,. since transportation is a significant school district expense; reduced costs here could slow the growth of local tax levies or allow reallocation of resources.
Creates a tax advantage for school transportation providers. compared to other commercial vehicle operators, possibly encouraging the purchase of newer or more efficient buses, and supporting investment in safer or greener fleets.
Could have environmental or public health implications. if the exemption encourages fleet upgrades to modern, cleaner buses, potentially reducing emissions from older vehicles in New York communities.
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Who cares
School bus operators
The bill would exempt school buses and the parts, equipment, lubricants and fuel purchased and used in their operation from sales and use tax.
School bus dealers
The exemption would remove sales and use tax from purchases of qualifying school buses.
School bus parts and fuel suppliers
The bill would exempt their products when purchased and used in school bus operations.
State tax administrators
The bill would authorize rules and regulations needed to implement the exemption by its effective date.
Headline styles
No Tax on School Buses
Plain English, a few words. Used as the page title.
Sponsors
1 Multi-sponsor
History
- Referred to ways and means
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.
No Tax on School Buses
In Assembly Committee · Ways And Means · Sponsor Patrick M. Gallivan
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10932
IN ASSEMBLY
May 29, 2018
Introduced by M. of A. LENTOL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to a sales and use tax exemption for school buses and related items
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows:
(45) School buses as such term is defined in section one hundred forty-two of the vehicle and traffic law, and parts, equipment, lubricants and fuel purchased and used in their operation.
§ 2. This act shall take effect on the first day of a quarterly sales tax period, as set forth in subdivision (b) of section 1136 of the tax law, next succeeding April 1, 2019. Effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized to be made and completed on or before such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15708-01-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.