Senate Bill S4773C

                                BILL NUMBER:S4773

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 sales and use tax exemption for emergency preparedness
supplies

PURPOSE OR GENERAL IDEA OF THE BILL:

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. This act shall be known and may be cited as the "Disaster
Preparedness and Emergency Planning Act of 2013"

Section 2 Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 44 which will create two one-week sales and use
tax break on the purchase of emergency preparedness supplies.

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.
              

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 aims 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.

                                BILL NUMBER:S4773A

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 man-made disasters which are
becoming more prevelant.

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 aims 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, 2014.

                                BILL NUMBER:S4773B

TITLE OF BILL:  An act to amend the tax law, in relation to enacting
the "disaster preparedness and emergency planning act" to establish a
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 man-made 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 aims to do both.

PRIOR LEGISLATIVE HISTORY:  2013: Referred to Investigations and
Government Operations/ A.6532-A Referred to Ways and Means

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
February 1, 2015.