S T A T E O F N E W Y O R K
________________________________________________________________________
2108
2025-2026 Regular Sessions
I N A S S E M B L Y
January 15, 2025
___________
Introduced by M. of A. FORREST -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a tax credit
for baby bottles and bottle nipples
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) BABY BOTTLES AND BOTTLE NIPPLES. FOR THE PURPOSES OF THIS PARA-
GRAPH:
(A) "BABY BOTTLE" MEANS A BOTTLE FITTED WITH A BOTTLE NIPPLE FOR
GIVING MILK AND OTHER DRINKS TO BABIES AND VERY YOUNG CHILDREN.
(B) "BOTTLE NIPPLE" MEANS A FLEXIBLE PART OF A BABY BOTTLE THAT HAS A
HOLE FOR MILK TO FLOW THROUGH AND THAT A BABY CAN SUCK FROM.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03994-01-5