S T A T E O F N E W Y O R K
________________________________________________________________________
2361
2017-2018 Regular Sessions
I N A S S E M B L Y
January 18, 2017
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Introduced by M. of A. ROSENTHAL, CUSICK, SCHIMMINGER, GUNTHER, JAFFEE,
GOTTFRIED, DenDEKKER -- Multi-Sponsored by -- M. of A. HEVESI, JENNE,
PEOPLES-STOKES, PERRY -- read once and referred to the Committee on
Governmental 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.
LBD01855-01-7
A. 2361 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;
A. 2361 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.