S T A T E O F N E W Y O R K
________________________________________________________________________
7023
2025-2026 Regular Sessions
I N A S S E M B L Y
March 18, 2025
___________
Introduced by M. of A. BOLOGNA -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to providing for a sales and
use tax exemption for items necessary for the care and safety of an
infant or small child, and to allowing the city of New York to opt out
of such tax exemption as applied to local 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 47 to read as follows:
(47) ITEMS NECESSARY FOR THE CARE AND SAFETY OF AN INFANT OR SMALL
CHILD, INCLUDING, BUT NOT LIMITED TO: STROLLERS, CAR SEATS, INFANT AND
TODDLER MATTRESSES, AND CRIBS.
§ 2. Subdivision (b) of section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:
(12) NOTWITHSTANDING THE PROVISIONS OF SECTION ELEVEN HUNDRED FIFTEEN
OF THIS ARTICLE OR ANY OTHER PROVISION OF LAW, A CITY WITH A POPULATION
OF A MILLION OR MORE MAY, BY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED
BY SUCH CITY, EXEMPT ITSELF FROM THE EXEMPTION FROM TAXES UNDER SUBDIVI-
SION (A) OF THIS SECTION OTHERWISE PROVIDED IN ACCORDANCE WITH THE
EXEMPTION ON SALES OF ITEMS NECESSARY FOR THE CARE AND SAFETY OF AN
INFANT OR SMALL CHILD AS PROVIDED UNDER PARAGRAPH FORTY-SEVEN OF SUBDI-
VISION (A) OF SUCH SECTION ELEVEN HUNDRED FIFTEEN. SUCH CITY SHALL BE
EMPOWERED TO ADOPT OR REPEAL SUCH LOCAL LAW, ORDINANCE, OR RESOLUTION.
SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW,
ORDINANCE, OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT
TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF
THIS CHAPTER.
§ 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law is
amended by adding a new subparagraph (iii) to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08522-01-5
A. 7023 2
(III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY,
COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
VISION, SHALL INCLUDE THE SALES ITEMS NECESSARY FOR THE CARE AND SAFETY
OF AN INFANT OR SMALL CHILD AS PROVIDED FOR IN PARAGRAPH FORTY-SEVEN OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER,
UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHERWISE; PROVIDED
THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR MORE ENACTS
THE RESOLUTION DESCRIBED IN SUBDIVISION (P) OF THIS SECTION OR REPEALS
SUCH RESOLUTION, SUCH REPEAL OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND
ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY PROVIDING
EXEMPTIONS FROM SUCH TAX EXEMPTION PURSUANT TO THE AUTHORITY OF THIS
SUBDIVISION, WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH
CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (P) OF THIS SECTION
OR AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT SECTION ELEVEN
HUNDRED SEVEN OF THIS CHAPTER, SHALL NOT APPLY TO A CITY OF ONE MILLION
OR MORE UPON THE ENACTMENT A RESOLUTION BY SUCH CITY PURSUANT TO THE
AUTHORITY OF SUBDIVISION (P) OF THIS SECTION.
§ 4. Subdivision (d) of section 1210 of the tax law, as amended by
section 4 of part WW of chapter 60 of the laws of 2016, is amended to
read as follows:
(d) A local law, ordinance or resolution imposing any tax pursuant to
this section, increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy sources and
services described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of tax imposed on such
energy sources and services or providing for the credit or refund
described in clause six of subdivision (a) of section eleven hundred
nineteen of this chapter, or electing or repealing the exemption for
residential solar equipment and electricity in subdivision (ee) of
section eleven hundred fifteen of this article, or the exemption for
commercial solar equipment and electricity in subdivision (ii) of
section eleven hundred fifteen of this article, or electing or repealing
the exemption for commercial fuel cell electricity generating systems
equipment and electricity generated by such equipment in subdivision
(kk) of section eleven hundred fifteen of this article must go into
effect only on one of the following dates: March first, June first,
September first or December first; provided, that a local law, ordinance
or resolution providing for the exemption described in paragraph thirty
of subdivision (a) of section eleven hundred fifteen of this chapter or
repealing any such exemption or a local law, ordinance or resolution
providing for a refund or credit described in subdivision (d) of section
eleven hundred nineteen of this chapter or repealing such provision so
provided must go into effect only on March first; PROVIDED, FURTHER,
THAT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING FOR EXEMPTION FROM
THE TAX EXEMPTION DESCRIBED IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A)
OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEALING ANY SUCH
EXEMPTION FROM SUCH TAX EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED
PURSUANT TO THE AUTHORITY OF SUBDIVISION (P) OF THIS SECTION PROVIDING
FOR SUCH EXEMPTION FROM SUCH TAX EXEMPTION OR REPEALING SUCH EXEMPTION
FROM SUCH TAX EXEMPTION SO PROVIDED MAY GO INTO EFFECT IMMEDIATELY. No
such local law, ordinance or resolution shall be effective unless a
certified copy of such law, ordinance or resolution is mailed by regis-
tered or certified mail to the commissioner at the commissioner's office
in Albany at least ninety days prior to the date it is to become effec-
tive. However, the commissioner may waive and reduce such ninety-day
minimum notice requirement to a mailing of such certified copy by regis-
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tered or certified mail within a period of not less than thirty days
prior to such effective date if the commissioner deems such action to be
consistent with the commissioner's duties under section twelve hundred
fifty of this article and the commissioner acts by resolution. Where the
restriction provided for in section twelve hundred twenty-three of this
article as to the effective date of a tax and the notice requirement
provided for therein are applicable and have not been waived, the
restriction and notice requirement in section twelve hundred twenty-
three of this article shall also apply.
§ 5. Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
(P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
(1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO EXEMPT ITSELF FROM ANY REQUIRED EXEMPTION FROM
TAXES IN ACCORDANCE WITH PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, PROVIDING FOR EXEMPTION
FROM CERTAIN TAXES ON THE SALE OF ITEMS NECESSARY FOR THE CARE AND SAFE-
TY OF AN INFANT OR SMALL CHILD FROM STATE SALES AND COMPENSATING USE
TAXES, BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO
OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE PROVISIONS OF
SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOL-
UTION SHALL BE DEEMED TO BE IN FULL FORCE AND EFFECT.
(2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
SECTION 1. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR ITEMS NECESSARY FOR THE CARE AND SAFETY OF AN
INFANT OR SMALL CHILD EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
PURSUANT TO PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS CHAPTER SHALL NOT BE EXEMPT FROM SALES AND
COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
2. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE) AND SHALL
APPLY TO SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE ALTHOUGH
SHALL NOT INCLUDE SALES MADE OR OCCURRING UNDER A PRIOR CONTRACT.
§ 6. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning at least ninety days after the date this act shall
have become a law.