S T A T E O F N E W Y O R K
________________________________________________________________________
4659
2025-2026 Regular Sessions
I N A S S E M B L Y
February 4, 2025
___________
Introduced by M. of A. SCHIAVONI -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting innovative and
alternative septic systems 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. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 2-a to read as follows:
(2-A) INNOVATIVE AND ALTERNATIVE SEPTIC SYSTEMS THAT PROVIDE FOR
ENHANCED TREATMENT TECHNOLOGIES, INCLUDING AN ADVANCED NITROGEN REMOVAL
SYSTEM, TO REDUCE ENVIRONMENTAL AND PUBLIC HEALTH IMPACTS ASSOCIATED
WITH THE COMBINATION OF HUMAN AND SANITARY WASTE WITH WATER, NOT EXCEED-
ING ONE THOUSAND GALLONS PER DAY, SERVING A SINGLE PARCEL OF LAND,
INCLUDING RESIDENCES AND SMALL BUSINESSES.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07177-01-5