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Senate Bill S636

2025-2026 Legislative Session

Creates a sales and use tax exemption for school buses and related items

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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Bill Amendments

2025-S636 - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S8375
2019-2020: S1331
2021-2022: S2271
2023-2024: S247

2025-S636 - Summary

Creates a sales and use tax exemption for school buses and related items.

2025-S636 - Sponsor Memo

2025-S636 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    636
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by Sen. GALLIVAN -- 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  a  sales  and  use  tax
   exemption for school buses and related items

   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)  SCHOOL  BUSES  AS  SUCH  TERM  IS DEFINED IN SECTION ONE HUNDRED
 FORTY-TWO OF THE VEHICLE AND TRAFFIC LAW, AND PARTS,  EQUIPMENT,  LUBRI-
 CANTS AND FUEL PURCHASED AND 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 April 1, 2026. Effective immediately, the addition,
 amendment  and/or  repeal  of  any  rule or regulation necessary 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.
                                                            LBD02590-01-5

2025-S636A (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S8375
2019-2020: S1331
2021-2022: S2271
2023-2024: S247

2025-S636A (ACTIVE) - Summary

Creates a sales and use tax exemption for school buses and related items.

2025-S636A (ACTIVE) - Sponsor Memo

2025-S636A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  636--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   recommitted  to the Committee on Budget and Revenue in accordance with
   Senate Rule 6, sec. 8 -- committee discharged, bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend  the  tax  law,  in  relation  to a sales and use tax
   exemption for school buses and related items
 
   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) SCHOOL BUSES AS SUCH TERM  IS  DEFINED  IN  SECTION  ONE  HUNDRED
 FORTY-TWO  OF  THE VEHICLE AND TRAFFIC LAW, AND PARTS, EQUIPMENT, LUBRI-
 CANTS AND FUEL PURCHASED AND 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 April 1, 2027. Effective immediately, the addition,
 amendment and/or repeal of any rule  or  regulation  necessary  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.
                                                            LBD02590-02-6

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