What's happening
This bill exempts fire extinguishers, smoke alarms, heat sensors, and carbon monoxide detectors for residential use from sales tax.
Why it matters
Could make essential home safety devices more affordable. , encouraging broader adoption of fire extinguishers, smoke alarms, heat sensors, and CO detectors in residential settings, which could help prevent injuries and save lives.
Targets residential use only. , so the exemption is focused on protecting everyday families and renters, rather than businesses or commercial property owners, potentially reducing the risk of home fires and carbon monoxide incidents.
May lead to increased public awareness about home safety. , since eliminating the sales tax could prompt more residents to purchase and install these devices, helping close gaps in fire and carbon monoxide protection commonly found in older or lower-income housing.
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
Homeowners and renters
The bill would exempt fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use from sales and use taxes.
Residential landlords
Purchases of the listed safety devices for residential use would qualify for the tax exemption.
Retailers selling fire and carbon monoxide safety equipment
They would need to distinguish qualifying residential-use sales from sales that remain taxable.
Headline styles
No Tax on Safety Devices
Plain English, a few words. Used as the page title.
Sponsors
3 Co-sponsors
2 Multi-sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1229
2019-2020 Regular Sessions
IN ASSEMBLY
January 14, 2019
Introduced by M. of A. L. ROSENTHAL, SCHIMMINGER, BRONSON, MONTESANO -- Multi-Sponsored by -- M. of A. GLICK, PERRY -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use 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) Fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only.
§ 2. This act shall take effect on the first day of the sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least 90 days after this act shall have become a law and shall apply in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02598-01-9
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.