What's happening
This bill exempts residential fire extinguishers, fire alarms, heat alarms, and carbon monoxide alarms purchased in October from sales tax.
Why it matters
Encourages safety upgrades. By exempting these life-saving devices from sales tax during October, the bill provides a financial incentive for residents to purchase or upgrade critical home safety equipment, potentially increasing household preparedness for emergencies.
Targets Fire Prevention Month. The timing of the exemption aligns with National Fire Prevention Month (October), increasing public awareness and encouraging coordinated community action to improve residential safety.
Reduces financial barriers. The exemption could make safety devices more affordable, especially for lower-income households, addressing economic disparities in access to basic home protection measures.
Potential public health impact. Increased adoption of fire extinguishers and alarms can reduce injuries, fatalities, and property damage from fires and carbon monoxide incidents, which could also lower costs for emergency services and insurance claims in the long term.
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Who cares
Headline styles
No Tax on Fire Safety
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- 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 Safety Alarms
In Assembly Committee · Ways And Means · Sponsor Monica P. Wallace
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8132
IN SENATE
April 6, 2018
Introduced by Sen. ROBACH -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to allowing a tax exemption with respect to fire extinguishers and fire, heat and carbon monoxide alarms purchased for residential use
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The tax law is amended by adding a new section 1124 to read as follows:
§ 1124. Exemption from tax on the charge of a residential use fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm. A taxpayer shall be allowed an exemption each year for the purchase during the month of October of any fire extinguisher, fire alarm, heat alarm and/or carbon monoxide alarm for residential use. The amount of the exemption shall be equal to the price paid for each item and shall be exempt from the tax imposed by paragraph eight of subdivision (c) of section eleven hundred five of this article.
§ 2. This act shall take effect on the thirtieth day after it shall have become a law and shall apply to eligible fire extinguishers, fire alarms, heat alarms and carbon monoxide alarms purchased on or after such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14186-03-8
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 allowing a tax exemption with respect to fire extinguishers and fire, heat and carbon monoxide alarms purchased for residential use
Purpose
An act to amend the tax law to establish a tax-free time period during the month of October for the purchase of fire safety-related products for residential use.
Summary of provisions
Section 1. Section 1124 of the tax law is amended by adding a new subdi- vision (11) to exempt named fire safety-related products from taxes imposed by this article and lists the products to be included under this article.
Section 2 sets the effective date.
Existing law
Under current laws, these products are subject to New York State sales tax.
Justification
October is National Fire Prevention Month. This bill would serve the dual purpose of raising awareness of fire safety and incentivizing New York residents to equip their home with life-saving fire safety products. Smoke alarms, heat alarms, carbon monoxide detectors, and fire extinguishers all save lives and give residents precious seconds to escape a life-threatening situation. They may also allow for faster response times by emergency responders and possibly limit property damage. This bill would encourage New Yorkers to purchase the items they need to help prevent the devastating effects of home and apartment fires.
Legislative history
New bill.
Fiscal implications
To be determined.
Local fiscal implications
None to localities unless they agree to drop local sales tax share.
Effective date
128 days after it shall have become law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.