What's happening
This bill exempts bicycle, motorcycle, snowmobile, and equestrian helmets from New York State sales and use tax.
Why it matters
Reduces the overall cost of purchasing safety helmets. for bicyclists, motorcyclists, snowmobilers, and equestrians, potentially making it easier for people to afford protective gear.
Encourages greater use of helmets by removing a financial barrier. , which could lead to improved public safety outcomes and lower rates of injury in accidents.
Aligns tax policy with public health goals. by promoting the use of safety equipment that is often required by law or strongly recommended, especially for young riders.
Specifies that only helmets meeting official state standards qualify for the exemption. , ensuring that the tax benefit applies to proven, regulated safety gear rather than uncertified or novelty items.
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Who cares
Headline styles
No Tax on Safety Helmets
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Enacting clause stricken
- 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 Helmets
In Senate Committee · Finance · Sponsor Rich Funke
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6030
2019-2020 Regular Sessions
IN ASSEMBLY
February 26, 2019
Introduced by M. of A. RYAN -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exemptions 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 four new paragraphs 45, 46, 47 and 48 to read as follows:
(45) Bicycle helmets. For purposes of this paragraph, bicycle helmets shall mean a helmet designed to meet the rules and regulations of the commissioner of motor vehicles establishing standards for helmets pursuant to section twelve hundred thirty-eight of the vehicle and traffic law.
(46) Motorcycle helmets. For purposes of this paragraph, motorcycle helmets shall mean a helmet designed to meet the rules and regulations of the commissioner of motor vehicles establishing standards for helmets pursuant to section three hundred eighty-one of the vehicle and traffic law.
(47) Snowmobile helmets. For purposes of this paragraph, snowmobile helmets shall mean a helmet designed to meet the parks, recreation and historic preservation commissioner's rules and regulations establishing standards for helmets pursuant to section 25.17 of the parks, recreation and historic preservation law.
(48) Equestrian helmets. For purposes of this paragraph, equestrian helmets shall mean a helmet designed to meet the rules and regulations of the commissioner of motor vehicles establishing standards for helmets pursuant to section twelve hundred sixty-five of the vehicle and traffic law.
§ 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, beginning at least 90 days after the date 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.
LBD07071-01-9
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.