senate Bill S4773C

Creates the "disaster preparedness and emergency planning act"; local sales tax exemption for emergency preparedness supplies

download pdf

Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
view actions

actions

  • 23 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 07 / Feb / 2014
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 07 / Feb / 2014
    • PRINT NUMBER 4773A
  • 10 / Feb / 2014
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 10 / Feb / 2014
    • PRINT NUMBER 4773B
  • 23 / Apr / 2014
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 23 / Apr / 2014
    • PRINT NUMBER 4773C

Summary

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A6532B
Versions:
S4773
S4773A
S4773B
S4773C
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1210, Tax L

Sponsor Memo

BILL NUMBER:S4773C

TITLE OF BILL: An act to amend the tax law, in relation to the
"disaster preparedness and emergency planning act"; and in relation to
establishing a local sales and use tax exemption for emergency
preparedness supplies

PURPOSE OR GENERAL IDEA OF THE BILL:

Creates incentives for New Yorker residents and business owners to
prepare themselves for natural or manmade disasters which are becoming
more prevalent.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: This act shall be known and may be cited as the "Disaster
Preparedness and Emergency Planning Act".

Section 2: Section 1210 of the tax law is amended by adding
subdivision (q) which authorizes, at their own discretion, counties
and cities in the State to provide an exemption from sales tax and
compensating use tax on supplies for emergency preparedness by
enacting a resolution in the form set forth in paragraph two of this
subdivision.

Section 3: The division of homeland security and emergency services,
in conjunction with the department of taxation and finance, shall
establish, publish and promote-online a list of items eligible for the
sales and use tax exemption for emergency preparedness supplies. Such
list shall be derived from, but not limited to, information published
by Federal Emergency Management Agency (FEMA) and the American Red
Cross relating to supplies necessary for the preparation of homes and
businesses in the event of a natural or man-made emergency.

Section 4: Sets forth effective dates

JUSTIFICATION:

A recent national survey on disaster preparedness commissioned by the
Federal Emergency Management Administration (FEMA) has highlighted the
lack of preparations for an emergency by families and individuals and
the role family/individual income plays in being prepared with
emergency supplies to cope with a potential natural or man-made
emergency. The survey also revealed that there is an over-reliance on
the belief that first-responders will be able to answer every call for
help during an emergency.

In view of these findings, it becomes obvious that government must do
more to help the citizenry be better prepared to deal with
emergencies. Therefore, creating two, one-week sales and use tax free
weeks for the purchase of emergency supplies will help promote
emergency preparedness and make the items needed more affordable.

This legislation, like other fiscal policy, aims at using the tax code
to shape positive behavior. The fact is that in the event of a major
disaster it will be impossible for first responders to address the
needs of countless citizens in need of immediate assistance.


Government can help ensure citizens are better prepared and able to
help themselves until first responders are able to assist victims of a
disaster. By doing so, lives can be saved, vital resources can be
assigned based on priorities dictated by the emergency/disaster, and
first responders and their resources will not be placed under
tremendous strains.

According to FEMA, 82% of individuals feel that preparation, planning,
and emergency supplies would help them handle a natural disaster, but
that preparation has been made by roughly 50% of the population, with
the percentage dropping significantly based on age, demographics and
income levels.

In measuring preparedness, FEMA found the data Indicate a direct
relationship between income level and preparedness: as income
increased so did measures of preparedness.

Household incomes of $50,000 or more were more likely than those with
a lesser income to have disaster supplies in their cars, a household
disaster plan, communicated this plan with others, volunteered to help
in a disaster, taken a preparedness training or CPR course,
communicated the importance of preparing to someone else, and believe
that preparedness would actually help them handle a disaster
situation.

Conversely, those with lower household incomes were less likely to
have taken preparedness measures and indicated an increased need for
help in an evacuation. Individuals with lower household incomes were
less likely to have been prepared during the past six months, and they
were more likely to cite cost as a barrier to preparing than were
those with higher incomes.

Another finding that should be a wake-up call to policy makers is
this: 40% of individuals in FEMA's survey think that a natural
disaster would ever affect their community and only 14% of individuals
felt a terrorist act would ever occur in their community. These low
levels of perceived susceptibility were also echoed in the responses
related to a severe disease outbreak and hazardous materials accident.

Obviously more needs to be done to promote disaster/emergency
preparedness and to make more affordable some of the critical supplies
needed to survive such events. This legislation alms to do both.

PRIOR LEGISLATIVE HISTORY:

New Legislation.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENT:

To be determined

EFFECTIVE DATE:

This act shall take effect immediately provided that the provisions
required by section three shall be completed by April 1, 2015.


view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4773--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 23, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment 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 -- committee discharged, bill amended,
  ordered reprinted as amended and  recommitted  to  said  committee  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the tax law, in relation to the  "disaster  preparedness
  and  emergency  planning act"; and in relation to establishing a local
  sales and use tax exemption for emergency preparedness supplies

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  This act shall be known and may be cited as the "disaster
preparedness and emergency planning act".
  S 2. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (q) to read as follows:
  (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1) (I) ANY COUNTY OR CITY IMPOSING SALES AND COMPENSATING  USE  TAXES
PURSUANT  TO  THE  AUTHORITY  OF  THIS SUBPART, ACTING THROUGH ITS LOCAL
LEGISLATIVE BODY IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE
AN EXEMPTION FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING
A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
  (II)  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  AND  ANY  COUNTY  OR CITY, ACTING THROUGH ITS LOCAL LEGISLATIVE
BODY, IS  HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  PROVIDE  AN
EXEMPTION  FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10064-08-4

S. 4773--C                          2

  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION GIVEN FOR
SUPPLIES FOR EMERGENCY PREPAREDNESS  SHALL  BE  EXEMPT  FROM  SALES  AND
COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY  TO  SALES
MADE  IN  ACCORDANCE  WITH  THE  APPLICABLE  TRANSITIONAL  PROVISIONS IN
SECTIONS 1106, 1216 AND 1217 OF THE NEW YORK TAX LAW.
  S 3. The division of homeland  security  and  emergency  services,  in
conjunction  with  the  department of taxation and finance, shall estab-
lish, promote, and publish on their respective websites a list of  items
eligible  for the sales and use tax exemption for emergency preparedness
supplies, as set forth in subdivision (q) of section  1210  of  the  tax
law.  Such  list  shall be derived from, but not limited to, information
published by Federal Emergency Management Agency (FEMA) and the American
Red Cross relating to supplies necessary for the  preparation  of  homes
and businesses in the event of a natural or man-made emergency.
  S  4.  This act shall take effect immediately and shall apply to sales
made and uses occurring for the time periods set forth in section two of
this act commencing in the year 2015 and thereafter; provided,  however,
the  provisions required by section three of this act shall be completed
by April 1, 2015.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.