Assembly Bill A122

2023-2024 Legislative Session

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

download bill text pdf

Sponsored By

Current 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2023-A122 (ACTIVE) - Details

See Senate Version of this Bill:
S3338
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
2021-2022: A8416, S8657

2023-A122 (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.

2023-A122 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    122
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced by M. of A. CRUZ, BURDICK, SIMON, DARLING, McDONOUGH, SILLIT-
   TI -- 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02100-01-3
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.