Assembly Bill A8416

2021-2022 Legislative Session

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

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2021-A8416 (ACTIVE) - Details

See Senate Version of this Bill:
S8657
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S4773
2015-2016: A9787, S3736
2017-2018: A4207, S6769
2019-2020: A5302, S5230
2023-2024: A122, S3338

2021-A8416 (ACTIVE) - 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; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

2021-A8416 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8416
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             November 8, 2021
                                ___________
 
 Introduced  by  M. of A. CRUZ -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law,  in  relation  to  enacting  the  "disaster
   preparedness  and  emergency  planning act" relating 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.  Short title.  This act shall be known and may be cited as
 the "disaster preparedness and emergency planning act".
   § 2. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (n) to read as follows:
   (N)  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.
   (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 2022) AND SHALL APPLY  TO  SALES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13392-02-1
              

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