S T A T E O F N E W Y O R K
________________________________________________________________________
2453
2025-2026 Regular Sessions
I N A S S E M B L Y
January 17, 2025
___________
Introduced by M. of A. RAJKUMAR -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting zero-emission
school buses from sales and use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (mm) to read as follows:
(MM) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
RECEIPTS FROM THE SALE OF ZERO-EMISSION SCHOOL BUSES, AS SUCH TERM IS
DEFINED IN SECTION THIRTY-SIX HUNDRED THIRTY-EIGHT OF THE EDUCATION LAW
AND PARTS OR EQUIPMENT PURCHASED AND USED IN THE OPERATION OF SUCH BUSES
SHALL BE EXEMPT FROM TAXES IMPOSED BY THIS ARTICLE.
§ 2. This act shall take effect on the first day of a quarterly sales
tax period, as set forth in subdivision (b) of section 1136 of the tax
law, next commencing at least thirty days after this act shall have
become a law and shall apply in accordance with the applicable transi-
tional provisions of section 1106 of the tax law. Effective immediately,
the addition, amendment and/or repeal of any rule or regulation neces-
sary for the implementation of this act on its effective date are
authorized to be made and completed on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06215-01-5
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