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

                                  8430

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             October 9, 2015
                               ___________

Introduced  by  M.  of A. ORTIZ, PEOPLES-STOKES, JAFFEE -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to exempting medical  equipment
  and  supplies purchased by a health care facility located in an empire
  zone from the sales and compensating use tax

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

  Section  1.  Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
  (44) (I) MEDICAL EQUIPMENT AND MEDICAL SUPPLIES PURCHASED FOR  USE  BY
HEALTH  CARE FACILITIES THAT SERVE UNINSURED PATIENTS LOCATED IN AN AREA
DESIGNATED AS AN EMPIRE ZONE  PURSUANT  TO  ARTICLE  EIGHTEEN-B  OF  THE
GENERAL  MUNICIPAL  LAW.  SUCH  EXEMPTION  SHALL APPLY TO THE FIRST FIVE
HUNDRED THOUSAND DOLLARS  OF  MEDICAL  EQUIPMENT  AND  MEDICAL  SUPPLIES
PURCHASED BY THE TAXPAYER.
  (II)  FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS SHALL HAVE
THE FOLLOWING MEANINGS:
  (A) "MEDICAL EQUIPMENT" SHALL MEAN DURABLE MEDICAL EQUIPMENT THAT  CAN
BE  USED  REPEATEDLY AND THAT SERVES A MEDICAL PURPOSE IN THE DIAGNOSIS,
TREATMENT OR CARE OF AN INDIVIDUAL;
  (B) "MEDICAL SUPPLIES" SHALL MEAN ITEMS THAT ARE CONSUMABLE,  EXPENDA-
BLE,  DISPOSABLE  OR NONDURABLE, AND THAT SERVE A MEDICAL PURPOSE IN THE
DIAGNOSIS, TREATMENT OR CARE OF AN INDIVIDUAL; AND
  (C) "HEALTH CARE FACILITY" SHALL MEAN A HOSPITAL AS DEFINED IN ARTICLE
TWENTY-EIGHT OF THE PUBLIC HEALTH LAW.
  S 2. This act shall take effect on the first day of a sales tax  quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law,  next  commencing  at  least  sixty  days after this act shall have
become law and shall apply in accordance  with  the  applicable  transi-
tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
further, that the commissioner of taxation and finance shall be  author-
ized  on  and  after  the  date this act shall have become a law to take
steps necessary to implement the provisions of this act on its effective
date.

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04699-01-5