NY State Senate Bill 2025-S6994

Current Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 27, 2025	referred to budget and revenue

2025-S6994 (ACTIVE) - Details

See Assembly Version of this Bill:: A2147
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L

2025-S6994 (ACTIVE) - Summary

Exempts breast pumps and breast pump kits from sales and compensating use taxes; defines terms.

2025-S6994 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6994

SPONSOR: PERSAUD
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting breast pumps and
breast pump kits from sales and compensating use taxes

 
PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this bill is to exempt breast pumps, breast pump replace-
ment parts, and breast pump kits from sales and compensating use taxes
in New York State.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Amends paragraph 46 of subdivision (a) of section 1115 of the
tax law to include breast pump kits as well as breast pumps, breast pump
replacement parts, and breast pump collection and storage supplies under
the sales and compensating use tax exemption. The definition of these
terms is expanded and clarified.

Section 2: Sets the effective date.

 
JUSTIFICATION:

This bill is intended to support breastfeeding mothers by making essen-
tial breastfeeding equipment more affordable. Breast pumps and associ-
ated supplies are critical for mothers who are returning to work or are
otherwise unable to nurse their infants directly. By exempting these
necessary items from sales and compensating use taxes, this legislation
aims to reduce financial barriers and promote the health benefits of
breastfeeding.

According to the Centers for Disease Control and Prevention (CDC),
breastfeeding provides numerous health benefits for both infants and
mothers, including reduced risks of infections, chronic conditions, and
maternal postpartum depression. However, the cost of breastfeeding
equipment can be prohibitive, particularly for low- and middle-income
families. By exempting these products from taxation, New York State will
be taking an important step toward ensuring equitable access to breast-
feeding support.

Furthermore, similar tax exemptions have been implemented in other
states with positive outcomes. For instance, Illinois and Pennsylvania
have enacted similar measures, leading to increased breastfeeding rates
and reduced financial burdens on new families.  This bill would align
New York with these states, furthering our commitment to public health
and family well-being.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

The fiscal impact of this bill is expected to be minimal. The benefits
of supporting breastfeeding, including potential healthcare savings from

healthier infants and mothers, are anticipated to outweigh the revenue
loss from the tax exemption.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S6994 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6994
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 27, 2025
                                ___________
 
 Introduced  by  Sen. PERSAUD -- 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 exempting breast  pumps  and
   breast pump kits from sales and compensating use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 46 of subdivision (a) of section 1115 of the  tax
 law, as added by section 1 of part MM of chapter 59 of the laws of 2021,
 is amended to read as follows:
   (46)  Breast  PUMPS,  BREAST pump replacement parts [and], breast pump
 collection and storage supplies, AND BREAST PUMP KITS to  an  individual
 purchaser for home use. For purposes of this subdivision:
   (A)  "BREAST  PUMP"  SHALL MEAN AN ELECTRICALLY OR MANUALLY CONTROLLED
 PUMP DEVICE DESIGNED AND MARKETED TO BE USED  TO  EXPRESS  MILK  FROM  A
 HUMAN  BREAST  DURING  LACTATION, INCLUDING THE ELECTRICALLY OR MANUALLY
 CONTROLLED PUMP DEVICE AND ANY BATTERY, ALTERNATING CURRENT (AC)  ADAPT-
 ER, OR OTHER POWER SUPPLY UNIT PACKAGED AND SOLD WITH THE PUMP DEVICE AT
 THE TIME OF SALE TO POWER THE PUMP DEVICE.
   (B)  "Breast pump replacement parts" shall mean items used in conjunc-
 tion with a breast pump to collect milk expressed from  a  human  breast
 and  shall  include,  but  not  be limited to: breast shields and breast
 shield connectors; breast pump tubes and tubing  adapters;  breast  pump
 valves  and membranes; backflow protectors and backflow protector adapt-
 ers; and bottles and bottle caps specific to the operation of the breast
 pump.  "Breast pump replacement parts" does not include storage bags and
 infant feeding bottles that are not  specifically  designed  for,  or  a
 component part of, a breast pump.
   [(B)]  (C)  "Breast  pump  collection and storage supplies" shall mean
 [breast milk storage bags used to  collect  breast  milk  and  to  store
 collected  breast  milk  until  it  is  ready  for consumption] TANGIBLE
 PERSONAL PROPERTY DESIGNED OR MARKETED TO BE USED IN CONJUNCTION WITH  A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03990-01-5

 S. 6994                             2
 
 BREAST  PUMP  TO  COLLECT  MILK  EXPRESSED FROM A HUMAN BREAST AND STORE
 COLLECTED MILK UNTIL IT IS READY FOR  CONSUMPTION,  INCLUDING,  BUT  NOT
 LIMITED TO, ALL OF THE FOLLOWING:
   (I) BREAST SHIELDS AND BREAST SHIELD CONNECTORS;
   (II) BREAST PUMP TUBES AND TUBING ADAPTERS;
   (III) BREAST PUMP VALVES AND MEMBRANES;
   (IV) BACKFLOW PROTECTORS AND BACKFLOW PROTECTOR ADAPTORS;
   (V)  BOTTLES  AND  BOTTLE CAPS SPECIFIC TO THE OPERATION OF THE BREAST
 PUMP;
   (VI) BREAST MILK STORAGE BAGS; AND
   (VII) OTHER ITEMS THAT MAY BE USEFUL TO INITIATE, SUPPORT, OR  SUSTAIN
 BREASTFEEDING  USING  A  BREAST  PUMP  DURING LACTATION THAT MAY BE SOLD
 SEPARATELY, BUT ARE GENERALLY SOLD AS PART OF A BREAST PUMP KIT.
   (D) "BREAST PUMP KIT" SHALL MEAN A KIT THAT CONTAINS A BREAST PUMP AND
 ONE OR MORE OF THE FOLLOWING ITEMS:
   (I) BREAST PUMP COLLECTION AND STORAGE SUPPLIES; OR
   (II) OTHER TANGIBLE PERSONAL PROPERTY THAT MAY BE USEFUL TO  INITIATE,
 SUPPORT,  OR SUSTAIN BREASTFEEDING USING A BREAST PUMP DURING LACTATION,
 PROVIDED THAT THE OTHER TANGIBLE PERSONAL PROPERTY SOLD WITH THE  BREAST
 PUMP  KIT AT THE TIME OF THE SALE ARE LESS THAN TEN PERCENT OF THE TOTAL
 SALES PRICE OF THE BREAST PUMP KIT.
   § 2. This act shall take effect immediately.

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Senate Bill S6994

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

2025-S6994 (ACTIVE) - Details

2025-S6994 (ACTIVE) - Summary

2025-S6994 (ACTIVE) - Sponsor Memo

2025-S6994 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6994

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Sponsored By

Roxanne J. Persaud

Current Bill Status - In Senate Committee Budget And Revenue Committee

2025-S6994 (ACTIVE) - Details

2025-S6994 (ACTIVE) - Summary

2025-S6994 (ACTIVE) - Sponsor Memo

2025-S6994 (ACTIVE) - Bill Text download pdf

Comments