What's happening
This bill allows local governments in New York to exempt emergency preparedness supplies from sales tax and requires a public list of eligible items.
Why it matters
Empowers local governments to address disaster readiness. by letting counties and cities choose whether to exempt emergency supplies from local sales tax, giving them a new tool to encourage residents and businesses to prepare for emergencies.
Could lower the financial barrier to preparedness. for individuals and businesses, particularly those with limited resources, by making it cheaper to purchase items needed for hurricanes, blizzards, power outages, or other emergencies.
Creates transparency and clarity about what qualifies. for the exemption by requiring a public, state-maintained list of eligible items, based on trusted sources like FEMA and the Red Cross, so consumers and retailers know exactly which products are covered.
May incentivize better community resilience. by making preparedness more affordable and visible, potentially reducing the impact of disasters and the burden on emergency services when crises occur.
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Who cares
Headline styles
No Sales Tax on Emergency Supplies
Plain English, a few words. Used as the page title.
Sponsors
2 Multi-sponsors
History
- Print number 4207a
- Amend and recommit to ways and means
- Referred to ways and means
- 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 Emergency Supplies
In Senate Committee · Investigations And Government Operations · Sponsor Andrew J. Lanza
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4207--A
2017-2018 Regular Sessions
IN ASSEMBLY
February 1, 2017
Introduced by M. of A. CRESPO, MOSLEY, HARRIS, ORTIZ, NIOU, SEPULVEDA, D'URSO -- Multi-Sponsored by -- M. of A. SIMON, TITONE -- read once and referred to the Committee on Ways and Means -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to enacting the "disaster preparedness and emergency planning act" relating to establishing a local sales and use tax exemption for emergency preparedness supplies
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Short title. This act shall be known and may be cited as the "disaster preparedness and emergency planning act".
§ 2. Section 1210 of the tax law is amended by adding a new subdivision (n) to read as follows:
(n) Notwithstanding any other provision of state or local law, ordinance or resolution to the contrary:
(1) (i) Any county or city imposing sales and compensating use taxes pursuant to the authority of this subpart, acting through its local legislative body is hereby authorized and empowered to elect to provide an exemption from tax on supplies for emergency preparedness by enacting a resolution in the form set forth in paragraph two of this subdivision.
(ii) Any city having a population of one million or more in which the taxes imposed by section eleven hundred seven of this chapter are in effect, and any county or city, acting through its local legislative body, is hereby authorized and empowered to elect to provide an exemption from tax on supplies for emergency preparedness by enacting a resolution in the form set forth in paragraph two of this subdivision.
(2) Form of Resolution: Be it enacted by the (insert proper title of local legislative body) as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08265-03-8
A. 4207--A 2
Section one. Receipts from sales of and consideration given for supplies for emergency preparedness shall be exempt from sales and compensating use taxes imposed in this jurisdiction.
Section two. This resolution shall take effect September 1, (insert the year, but not earlier than the year 2018) and shall apply to sales made in accordance with the applicable transitional provisions in sections 1106, 1216 and 1217 of the New York tax law.
§ 3. The division of homeland security and emergency services, in conjunction with the department of taxation and finance, shall establish, promote, and publish on their respective websites a list of items eligible for the sales and use tax exemption for emergency preparedness supplies, as set forth in subdivision (n) of section 1210 of the tax law. Such list shall be derived from, but not limited to, information published by Federal Emergency Management Agency (FEMA) and the American Red Cross relating to supplies necessary for the preparation of homes and businesses in the event of a natural or man-made emergency.
§ 4. This act shall take effect immediately and shall apply to sales made and uses occurring for the time periods set forth in subdivision (n) of section 1210 of the tax law, as added by section two of this act, commencing in the year 2019 and thereafter; provided, however, the provisions required by section three of this act shall be completed by April 1, 2019.
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.