S T A T E O F N E W Y O R K
________________________________________________________________________
6115
2025-2026 Regular Sessions
I N A S S E M B L Y
February 26, 2025
___________
Introduced by M. of A. BENEDETTO -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting from sales and use
tax zero-emission school buses
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) ALL ZERO-EMISSIONS SCHOOL BUSES, AS SUCH TERM IS DEFINED IN
SECTION THIRTY-SIX HUNDRED THIRTY-EIGHT OF THE EDUCATION LAW, AND ANY
AND ALL PARTS AND PIECES OF EQUIPMENT USED IN THEIR OPERATION.
§ 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 succeeding the thirtieth day after it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09072-01-5