What's happening
This bill exempts certain environmentally-certified dry cleaning equipment from New York State sales and use taxes.
Why it matters
Encourages the adoption of cleaner dry cleaning technologies. by making environmentally-certified equipment more affordable, potentially accelerating the phase-out of machines that use hazardous air pollutants.
Links tax benefits directly to environmental standards. , since only equipment certified by the Department of Environmental Conservation and not reliant on EPA-classified hazardous air pollutants qualifies—this could drive industry innovation and higher compliance with environmental goals.
May reduce environmental and public health risks. by incentivizing dry cleaners to upgrade to systems that are safer for air quality and community health, benefiting neighborhoods where these businesses operate.
Could result in long-term cost savings for dry cleaners. who invest in newer, certified technologies, both from the tax exemption itself and from potentially lower regulatory burdens or operational risks associated with older, more polluting equipment.
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Who cares
Headline styles
Tax Break for Clean Dry Cleaners
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Print number 5456a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- 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.
No Tax on Green Dry Cleaners
In Assembly Committee · Ways And Means · Sponsor Edward Braunstein
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5456--A
2017-2018 Regular Sessions
IN SENATE
March 29, 2017
Introduced by Sens. GOLDEN, AVELLA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to exempting certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes
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) Equipment or machinery certified by the department of environmental conservation, pursuant to regulations promulgated by such department, for pollution prevention or control which, for purposes of this paragraph, shall mean any process, facility, device, fixture, equipment or machinery used primarily for the control, prevention or abatement of pollution or contaminants from the operation of a dry cleaning plant, including any structure, machinery or equipment installed in the reconstruction or replacement of such process, facility, device, fixture, equipment or machinery. This paragraph shall apply only to professional cleaning systems that do not rely on EPA Classified Hazardous Air Pollutants and qualify for or are exempt from air facility registration with the department of environmental conservation.
§ 2. This act shall take effect on the first day of the sales tax quarterly period, as designated in subdivision (b) of section 1136 of the tax law, next commencing after this act shall have become a law and shall apply to sales made on or after the effective date of this act; provided, however that effective immediately, the addition, amendment and/or repeal of any rules or regulations necessary for the implementa-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10411-04-8
S. 5456--A 2
tion of the foregoing provisions of this act on its effective date are authorized and directed to be made and completed on or before such effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to exempting certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes
Purpose or general idea of bill
Exempts certain dry cleaning equipment or machinery certified by the Department of Environmental Conservation from sales and use taxes.
Summary of provisions
Section 1 of the bill amends subdivision (a) of Section 1115 of the tax law, by adding a new paragraph 45. Paragraph 45 exempts equipment or machinery from sales and use taxes if it is certified by the Department of Environmental Conservation for pollution prevention or control, which includes any process, facility, device, fixture, equipment or machinery used primarily for the control, prevention, or abatement of pollution or contaminants from the operation of a dry cleaning plant, including any structure, machinery or equipment installed in the reconstruction or replacement of such process, facility, device, fixture, equipment or machinery.
This paragraph applies only to professional cleaning systems that do not rely on EPA Classified Hazardous Air Pollutants and qualify for or are exempt from air facility registration with the Department of Environ- mental Conservation.
Justification
In 1997, the New York State Department of Environmental Conservation adopted regulation Part 232, governing dry cleaners using perchloroethy- lene. According to the National Cleaners Association, Part 232 is the nation's most stringent dry cleaning regulation, making New York State dry cleaning operations the safest in relation to the environment and the workplace. However, the adoption of Part 232 has had a devastating impact on small business owners, since over half the cleaners in New York have gone out of business, along with the commensurate loss of jobs.
In 1997 when Part 232 was adopted, over 4,000 dry cleaning facilities were registered statewide with the Department of Environmental Conserva- tion. As of 2017, the department has slightly less than 2,000 regis- tered.
A financial incentive for those cleaners that remain in business, to help them invest in more modem ecofriendly operations, is the best way to encourage environmentally friendly choices. An exemption from sales tax would encourage and incentivize cleaners to make the more ecofriend- ly and expensive choice when purchasing new cleaning equipment. The cost of this equipment is estimated to be in excess of $65,000.
According to the National Cleaners Association, a sales tax exemption would provide at least a $3,000 benefit to each dry cleaner. Therefore, this legislation would not only help to protect our environment, but will also help keep dry cleaners in business and stem the major loss of jobs in the dry cleaning industry over the last 20 years.
Prior legislative history
2017: S.5456 - Referred to Investigations & Government Operations
Fiscal implications
To be determined.
Effective date
This act shall take effect on the first day of the sales tax quarterly period, as designated in subdivision (b) of Section 1136 of the tax law, next commencing after this act shall have become a law and shall apply to sales made on or after the effective date of this act; provided, however that effective immediately, the addition, amendment and/or repeal of any rules or regulations necessary for the implementation of the foregoing provisions of this act on its effective date are author- ized and directed to be made and completed on or before such effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.