Senate Bill S6993

                                 
BILL NUMBER: S6993

SPONSOR: PERSAUD
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting the sale of infant
car seats from sales and compensating use tax

 
PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this legislation is to exempt infant car seats from state
sales and compensating use tax, thereby reducing the financial burden on
families purchasing essential safety equipment for their infants.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Amends subdivision (a) of section 1115 of the tax law by
adding a new paragraph 47, which provides that the sale of infant car
seats shall be exempt from sales and compensating use tax.

Section 2: Sets the effective date.

              

 
JUSTIFICATION:

Infant car seats are a critical component of child safety, required by
law for transporting infants in vehicles. However, the cost of these
essential safety devices can be a financial strain for families, partic-
ularly those with limited income. By exempting infant car seats from
state sales tax, this legislation aims to make these life-saving devices
more affordable and accessible to all families, thereby enhancing child
safety across New York State.

Data from the National Highway Traffic Safety Administration (NHTSA)
indicates that child restraint systems, when used correctly, reduce the
risk of fatal injury by 71% for infants in passenger cars.  Despite
their proven effectiveness, the cost can be a barrier for some families,
potentially leading to unsafe transportation practices. Removing the
sales tax on these items aligns with the state's commitment to protect-
ing its most vulnerable residents-children-and supports families in
complying with safety regulations.

Other states, such as New Jersey and Pennsylvania, have enacted similar
tax exemptions on child safety equipment, including car seats, which
have been well-received and shown to ease the financial burden on
parents. This bill ensures that New York remains a leader in child safe-
ty by adopting a similar approach.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

The bill is expected to result in a small reduction in state tax reven-
ue. However, the overall fiscal impact is anticipated to be minimal and
is outweighed by the public safety benefits and financial relief for
families.

 
EFFECTIVE DATE:
This act shall take effect immediately upon becoming law.