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Senate Bill S6563

2025-2026 Legislative Session

Provides an exemption for lifeguard services

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S6563 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S1124
2021-2022: S5612
2023-2024: S4607

2025-S6563 (ACTIVE) - Summary

Provides an exemption from sales and compensating use taxes for lifeguard services provided by a qualified lifeguard or aquatic supervisory staff.

2025-S6563 (ACTIVE) - Sponsor Memo

2025-S6563 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6563
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 17, 2025
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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 providing an  exemption  for
   lifeguard services
 
   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)  SERVICES  OTHERWISE TAXABLE UNDER PARAGRAPH EIGHT OF SUBDIVISION
 (C) OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE SHALL BE EXEMPT  WHEN
 SUCH  SERVICES ARE PROVIDED BY A QUALIFIED LIFEGUARD OR AQUATIC SUPERVI-
 SORY STAFF AS DEFINED BY PART SIX OF TITLE TEN OF  THE  NEW  YORK  STATE
 CODES, RULES AND REGULATIONS.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10601-01-5

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