New York 2025-2026 Regular Session

New York Assembly Bill A03765 Latest Draft

Bill / Introduced Version Filed 01/30/2025

   
  STATE OF NEW YORK ________________________________________________________________________ 3765 2025-2026 Regular Sessions  IN ASSEMBLY January 30, 2025 ___________ Introduced by M. of A. BLANKENBUSH -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a sales tax exemption for background check fees The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 47 to read as follows: 3 (47) Fees imposed on national instant criminal background checks 4 pursuant to section two hundred twenty-eight of the executive law. 5 § 2. This act shall take effect on the first day of the sales tax 6 quarterly period, as described in subdivision (b) of section 1136 of the 7 tax law, next commencing at least 90 days after this act shall have 8 become a law and shall apply in accordance with the applicable transi- 9 tional provisions of sections 1106 and 1217 of the tax law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08326-01-5