S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5468
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 21, 2025
                                ___________
 
 Introduced by Sens. COMRIE, BORRELLO, HELMING, MARTINS, OBERACKER, ROLI-
   SON, STEC, TEDISCO, WEBB, WEBER -- read twice and ordered printed, and
   when printed to be committed to the Committee on Budget and Revenue
 
 AN  ACT  to  amend  the tax law, in relation to allowing a tax exemption
   with respect to fire extinguishers and fire, heat and carbon  monoxide
   alarms purchased for residential use
 
   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)  FIRE  EXTINGUISHERS, FIRE ALARMS, HEAT ALARMS OR CARBON MONOXIDE
 ALARMS PURCHASED FOR RESIDENTIAL USE DURING THE MONTH OF OCTOBER.
   § 2. This act shall take effect on the thirtieth day  after  it  shall
 have  become  a law and shall apply to eligible fire extinguishers, fire
 alarms, heat alarms and carbon monoxide alarms  purchased  on  or  after
 such effective date.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09131-01-5