S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5951
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 24, 2023
                                ___________
 
 Introduced  by  M.  of A. WALLACE, GUNTHER, FAHY, MAGNARELLI, ZEBROWSKI,
   ROZIC, WOERNER, EPSTEIN, DICKENS, NORRIS, TAYLOR, TAGUE,  BUTTENSCHON,
   SIMPSON,  SIMON,  STECK, WILLIAMS, RIVERA, THIELE, SEAWRIGHT, PRETLOW,
   COOK, DINOWITZ, DE LOS SANTOS -- Multi-Sponsored by -- M. of A. BRAUN-
   STEIN -- read once and referred to the Committee on Ways and Means
 AN ACT to amend the tax law, in relation to  allowing  a  tax  exemption
   with  respect to fire extinguishers and fire, heat and carbon monoxide
   alarms purchased for residential use
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 47 to read as follows:
   (47) FIRE EXTINGUISHERS, FIRE ALARMS, HEAT ALARMS OR  CARBON  MONOXIDE
 ALARMS PURCHASED FOR RESIDENTIAL USE DURING THE MONTH OF OCTOBER.
   §  2.  This  act shall take effect on the thirtieth day after it shall
 have become a law and shall apply to eligible fire  extinguishers,  fire
 alarms,  heat  alarms  and  carbon monoxide alarms purchased on or after
 such effective date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06173-01-3