NY State Senate Bill 2019-S522

Senate Bill S522

2019-2020 Legislative Session

Establishes the emergency preparedness month act and exempts prefabricated go-bags and individual emergency preparedness items

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to investigations and government operations
Jan 09, 2019	referred to investigations and government operations

2019-S522 (ACTIVE) - Details

See Assembly Version of this Bill:: A1389
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S3927
2011-2012: S5238, A8603
2013-2014: S2198, A811
2015-2016: S2169, A3175
2017-2018: S1203, A2361
2021-2022: A3187
2023-2024: A1201

2019-S522 (ACTIVE) - Summary

Establishes the "emergency preparedness month act" and exempts prefabricated go-bags and individual emergency preparedness items from sales tax during specified time periods.

2019-S522 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S522

SPONSOR: CARLUCCI
 
TITLE OF BILL:

An act in relation to establishing the emergency preparedness month act
and to amend the tax law, in relation to exempting prefabricated go-bags
and individual emergency preparedness items

 
PURPOSE:

To encourage New Yorkers to prepare for emergencies by through tax
incentives.

 
SUMMARY OF PROVISIONS:

Section 1. Short title - "Emergency Preparedness Month Act." Section

2. Legislative Findings.

Section 3. Adds subdivisions (kk) and (11) to section 1115 of the tax

law to provide sales tax free periods on certain items. Subdivision (kk)
provides a sales tax free period each September for Prefabricated go
bags, with a value not to exceed 575, defined as an easily transportable
bag containing a whistle, breathing mask, light source, and first aid
kit. Subdivision (11) provides a sales tax free period from each Septem-
ber 1, through September 11 for certain emergency preparedness items
with certain values that include first aid kits, flash lights, light
sticks, radios, breathing masks, whistles, fire and carbon monoxide
detectors, fire extinguishers, storm shutters, plastic sheeting, duct
tape, fuel containers, portable generators, batteries, cell phone
batteries and chargers, pet carriers, water purification kits, non-elec-
tric can openers, non-electric food storage and reusable ice, snow shov-
els, rock salt or sand, and water Proof bags or containers for important
documents.

Section 4. Effective date.

 
JUSTIFICATION:

The New York State Emergency Management Office and the New York City
Office of Emergency Management recommend that citizens prepare for emer-
gencies by buying and storing certain basic emergency supplies as well
as creating "Go Sags." Unfortunately, few have the requisite emergency
supplies. Fewer still have heard of a "Go Sag," which is a collection of
items citizens may need in the event of an emergency packed in an easy
to carry container that is accessible in case they need to leave their
home in a hurry. Florida enacted a similar tax free period aimed at
hurricane preparedness in 2005, and has re-authorized it annually due to
its overwhelming success. New Yorkers who take this tax free opportunity
will begin, to be prepared for whatever emergency they may face.

 
LEGISLATIVE HISTORY:

2017-18: S1203/A2361 - INVESTIGATIONS & Gov't Operations/gov't ops
2015-16: S2169A/A3175A - Investigations & Gov't Operations/Governmental
Operations
2013-14: S2198-A/811-A - Investigations & Gov't Operations/Governmental
Operations
2011-12: S5328-A/8603-A - Investigations & Gov't Operations/Governmental
Operations

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S522 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    522
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT in relation to establishing the emergency preparedness month  act
   and  to  amend  the  tax  law,  in relation to exempting prefabricated
   go-bags and individual emergency preparedness items
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title.  This  act shall be known as the "emergency
 preparedness month act".
   § 2. Legislative findings. The legislature hereby finds  and  declares
 that  citizens  of  the state of New York are not properly equipped with
 the requisite supplies needed in the event of a disaster or other  emer-
 gency.    The legislature further declares that the impacts of disasters
 are mitigated when individuals have the  proper  emergency  preparedness
 supplies  they  need  to be self sufficient during a disaster, and those
 individuals are less likely to require state and local assistance during
 a disaster or other emergency.
   The legislature further declares that a tax free  period  for  certain
 emergency preparedness items and prefabricated go-bags shall provide the
 needed  incentive for individuals to purchase proper supplies and equip-
 ment to be used in the event of a disaster or other emergency.
   Therefore, the legislature declares the month of September to be emer-
 gency preparedness month in the state of New York.
   § 3. Section 1115 of the tax law is amended by adding two new subdivi-
 sions (ll) and (mm) to read as follows:
   (LL) (1) RECEIPTS FROM THE RETAIL SALE OF PREFABRICATED GO-BAGS  SHALL
 BE  EXEMPT  FROM  TAXES  IMPOSED BY THIS ARTICLE ANNUALLY FROM SEPTEMBER
 FIRST TO SEPTEMBER THIRTIETH.  PROVIDED,  HOWEVER,  NO  EXEMPTION  SHALL
 EXIST  UNDER THIS PARAGRAPH IF SUCH PREFABRICATED GO-BAGS WERE PURCHASED
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD02579-01-9

 S. 522                              2
 
 AT ANY ENTERTAINMENT LOCATIONS,  THEME  PARKS,  TOY  STORES,  CONVENTION
 CENTERS, SPORTING ARENAS, STADIUMS, OR OTHER TOURIST ATTRACTIONS.
   (2)  FOR  PURPOSES  OF  THIS SUBDIVISION, "PREFABRICATED GO-BAG" SHALL
 MEAN ANY STURDY AND EASILY ACCESSIBLE BAG OR  OTHER  SIMILAR  CONTAINER,
 WHICH  MAY BE EASILY TRANSPORTED, CONTAINING AT A MINIMUM, THE FOLLOWING
 ITEMS:
   (A) A WHISTLE;
   (B) A NATIONAL INSTITUTE FOR SAFETY AND HEALTH CERTIFIED N95  ("NIOSH-
 N95") BREATHING MASK;
   (C) A NON-COMBUSTIBLE LIGHT SOURCE; AND
   (D)  A  FIRST  AID KIT, MEETING OR EXCEEDING THE MINIMUM STANDARDS SET
 FORTH BY THE UNITED STATES DEPARTMENT OF LABOR OCCUPATIONAL  SAFETY  AND
 HEALTH  ADMINISTRATION  IN  ITS  APPENDIX  TO 29 C.F.R. SECTION 1910.151
 REFERRING TO THE AMERICAN NATIONAL STANDARDS INSTITUTE STANDARD.
   (3) THE EXEMPTIONS PROVIDED IN PARAGRAPH ONE OF THIS SUBDIVISION SHALL
 NOT APPLY  TO  PREFABRICATED  GO-BAGS  CONTAINING  CANDLES,  MATCHES  OR
 COMBUSTIBLE FUELS, OR WHICH EXCEED SEVENTY-FIVE DOLLARS.
   (MM)  (1)  RECEIPTS  FROM  THE  RETAIL  SALE  OF  INDIVIDUAL EMERGENCY
 PREPAREDNESS ITEMS SHALL BE EXEMPT FROM TAXES IMPOSED  BY  THIS  ARTICLE
 ANNUALLY  FROM  SEPTEMBER  FIRST  THROUGH  SEPTEMBER ELEVENTH. PROVIDED,
 HOWEVER, NO EXEMPTION SHALL EXIST UNDER THIS PARAGRAPH IF SUCH  INDIVID-
 UAL  EMERGENCY  PREPAREDNESS  ITEMS  WERE PURCHASED AT ANY ENTERTAINMENT
 LOCATIONS, THEME PARKS, TOY STORES, CONVENTION CENTERS, SPORTING ARENAS,
 STADIUMS, OR OTHER TOURIST ATTRACTIONS.
   (2) INDIVIDUAL EMERGENCY PREPAREDNESS ITEMS SHALL INCLUDE:
   (A) FIRST AID KITS MEETING OR  EXCEEDING  THE  MINIMUM  STANDARDS  SET
 FORTH  BY  THE  UNITED  STATES  DEPARTMENT  OF LABOR OCCUPATIONAL SAFETY
 HEALTH ADMINISTRATION IN ITS APPENDIX TO  29  C.F.R.  SECTION  1910.151,
 PROVIDED THE KIT DOES NOT EXCEED THIRTY DOLLARS;
   (B) PET CARRIERS NOT EXCEEDING FIFTY DOLLARS;
   (C)  WATERPROOF  BAGS  OR  CONTAINERS  FOR DOCUMENTS NOT EXCEEDING TEN
 DOLLARS;
   (D) WHISTLES NOT EXCEEDING FIVE DOLLARS;
   (E)  NATIONAL  INSTITUTE  FOR  SAFETY   AND   HEALTH   CERTIFIED   N95
 ("NIOSH-N95") BREATHING MASKS NOT EXCEEDING THIRTY DOLLARS;
   (F)  NON-COMBUSTIBLE LIGHT SOURCES INCLUDING FLASHLIGHTS AND ANY OTHER
 PORTABLE SELF-POWERED LIGHT SOURCES NOT EXCEEDING THIRTY DOLLARS;
   (G) CARBON MONOXIDE DETECTORS NOT EXCEEDING SEVENTY DOLLARS;
   (H) FIRE ALARMS NOT EXCEEDING TWENTY DOLLARS;
   (I) FIRE EXTINGUISHERS, SPECIFICALLY DESIGNED TO EXTINGUISH  CLASS  A,
 B,  OR  C  FIRES, OR ANY COMBINATION OF A, B, AND C FIRES, NOT EXCEEDING
 SIXTY DOLLARS;
   (J) FIVE GALLON FUEL CONTAINERS NOT EXCEEDING TWENTY DOLLARS;
   (K) CELL PHONE BATTERIES NOT EXCEEDING SIXTY DOLLARS;
   (L) CELL PHONE BATTERY CHARGERS NOT EXCEEDING FORTY DOLLARS;
   (M) NON-ELECTRIC CAN OPENERS NOT EXCEEDING TEN DOLLARS;
   (N) NON-ELECTRIC FOOD STORAGE COOLERS AND  ICE  CHESTS  NOT  EXCEEDING
 THIRTY DOLLARS;
   (O) WATER PURIFICATION KITS NOT EXCEEDING TWENTY DOLLARS;
   (P) REUSABLE ICE NOT EXCEEDING TEN DOLLARS;
   (Q)  PORTABLE BATTERY, SOLAR OR HAND CRANKED RADIOS, INCLUDING TWO-WAY
 AND WEATHER BAND RADIOS, NOT EXCEEDING SEVENTY-FIVE DOLLARS;
   (R) PORTABLE GENERATORS USED TO PROVIDE  LIGHT  OR  COMMUNICATIONS  OR
 PRESERVE  FOOD IN THE EVENT OF A POWER OUTAGE NOT EXCEEDING ONE THOUSAND
 DOLLARS;

 S. 522                              3
 
   (S) STORM OR SHUTTER DEVICES INCLUDING MATERIALS AND PRODUCTS MANUFAC-
 TURED, RATED AND MARKETED SPECIFICALLY FOR  THE  PURPOSE  OF  PREVENTING
 WINDOW DAMAGE FROM STORMS NOT EXCEEDING TWO HUNDRED DOLLARS;
   (T)  TARPAULIN  OR  OTHER  FLEXIBLE  WATERPROOF SHEETING NOT EXCEEDING
 FIFTY DOLLARS;
   (U)  MULTI-LAYERED  BARRIER  SHEETING,  DESIGNED  TO  PROTECT  AGAINST
 AIRBORNE  AGENTS,  TESTED  IN ACCORDANCE WITH THE UNITED STATES MILITARY
 STANDARD TWO HUNDRED EIGHTY-TWO NOT EXCEEDING SIXTY DOLLARS;
   (V) DUCT TAPE NOT EXCEEDING TEN DOLLARS;
   (W) SNOW SHOVELS NOT EXCEEDING FORTY DOLLARS;
   (X) ROCK SALT AND/OR SAND  INTENDED  FOR  SNOW  AND  ICE  CONTROL  NOT
 EXCEEDING TEN DOLLARS;
   (Y) ANY PACKAGE OF AAA-CELL, AA-CELL, C-CELL, D-CELL, 6-VOLT OR 9-VOLT
 BATTERIES,  EXCLUDING AUTOMOBILE OR BOAT BATTERIES, NOT EXCEEDING TWENTY
 DOLLARS; OR
   (Z) ANY SINGLE PACKAGE CONSISTING OF TWO  OR  MORE  OF  THE  QUALIFIED
 INDIVIDUAL  EMERGENCY  PREPAREDNESS  ITEMS  LISTED  IN SUBPARAGRAPHS (A)
 THROUGH (Y) OF THIS PARAGRAPH, OR OTHER TAX EXEMPT ITEMS, NOT  EXCEEDING
 SEVENTY-FIVE DOLLARS.
   § 4. This act shall take effect immediately.

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