What's happening
This bill exempts certain insecticides used to treat emerald ash borer from New York State sales and use taxes.
Why it matters
Directly targets the emerald ash borer crisis. By exempting insecticides used specifically for emerald ash borer treatment from sales tax, the bill aims to make it more financially feasible for property owners and municipalities to combat this invasive pest, which threatens millions of ash trees across New York.
Focuses on specific, regulated chemicals. The exemption only applies to insecticides with certain active ingredients (emamectin benzoate, dinotefuran, imidacloprid, imidacloprid and clothianidin, or azadirachtin) that are registered with the EPA, ensuring that only federally approved and commonly used treatments benefit from this tax break.
Potentially reduces economic and environmental damage. By lowering the cost barrier for treating trees, the bill could help slow the spread of emerald ash borer, preserving valuable urban and rural tree cover, reducing long-term municipal expenses for tree removal, and protecting local ecosystems and property values.
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Who cares
Headline styles
Exempt Insecticide Sales Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- 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.
Remove Tax on Insecticides
In Assembly Committee · Ways And Means · Sponsor Harry B. Bronson
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1580
2019-2020 Regular Sessions
IN SENATE
January 15, 2019
Introduced by Sen. GALLIVAN -- 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 exempting the sale of certain insecticides from state sales and use taxes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 1115 of the tax law is amended by adding a new subdivision (z) to read as follows:
(z) (1) Receipts from the retail sale of, and consideration given or contracted to be given for, or for the use of insecticide in treatment of the species agrilus planipennis, commonly known as the emerald ash borer shall be exempt from tax under this article.
(2) For the purposes of this subdivision, "insecticide" shall mean any chemical compound governed by the federal insecticide, fungicide, and rodenticide act and registered with the United States environmental protection agency pursuant to section one hundred thirty-six a of title seven of the United States code, in which the active ingredient is emamectin benzoate, dinotefuran, imidacloprid, imidacloprid and clothianidin, or azadirachtin.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04726-01-9
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 the sale of certain insecticides from state sales and use taxes
Purpose or general idea of bill
This legislation provides for a tax exemption for insecticides used in the treatment of the emerald ash borer, a beetle which attacks and kills all species of ash trees found in North America.
Summary of specific provisions
Section 1 adds a new subdivision (z) to section 1115 of the tax law providing an exemption from tax on the sale of insecticide used in the treatment of the species agrilus planipennis, commonly known as the emerald ash borer.
Section 2 establishes the effective date.
Justification
The emerald ash borer is an insect, which attacks and kills ash tree species native to North America. All North American ash species are vulnerable to the emerald ash borer, and a number of insecticides are currently in use to combat the spread of this insect. Some are able to be purchased and applied directly to the soil by homeowners, while others must be sprayed or injected into the tree trunk by professionals.
This legislation eliminates the taxes on these chemicals to ease the burden on those property owners who seek to protect ash trees on their properties from this harmful species or attempt to eliminate an existing infestation. The cost of tree removal can be shockingly high, so treat- ment is a preferable option to the majority of property owners with vulnerable trees.
Prior legislative history
2017-18: S.3565/A.6567 Referred to Investigations and Government Operations/Referred to Ways and Means
Fiscal implications
None
Effective date
This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.