New York Senate Bill S02074 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 2074 2025-2026 Regular Sessions  IN SENATE January 15, 2025 ___________ Introduced by Sen. MAYER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to enacting the "disaster preparedness and emergency planning act" relating to establishing a local sales and use tax exemption for emergency preparedness supplies The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "disaster preparedness and emergency planning act". 3 § 2. Section 1210 of the tax law is amended by adding a new subdivi- 4 sion (n) to read as follows: 5 (n) Notwithstanding any other provision of state or local law, ordi- 6 nance or resolution to the contrary: 7 (1) (i) Any county or city imposing sales and compensating use taxes 8 pursuant to the authority of this subpart, acting through its local 9 legislative body is hereby authorized and empowered to elect to provide 10 an exemption from tax on supplies for emergency preparedness by enacting 11 a resolution in the form set forth in paragraph two of this subdivision. 12 (ii) Any city having a population of one million or more in which the 13 taxes imposed by section eleven hundred seven of this chapter are in 14 effect, and any county or city, acting through its local legislative 15 body, is hereby authorized and empowered to elect to provide an 16 exemption from tax on supplies for emergency preparedness by enacting a 17 resolution in the form set forth in paragraph two of this subdivision. 18 (2) Form of Resolution: Be it enacted by the (insert proper title of 19 local legislative body) as follows: 20 Section one. Receipts from sales of and consideration given for 21 supplies for emergency preparedness shall be exempt from sales and 22 compensating use taxes imposed in this jurisdiction. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00142-01-5 
 S. 2074 2 1 Section two. This resolution shall take effect September 1, (insert 2 the year, but not earlier than the year 2025) and shall apply to sales 3 made in accordance with the applicable transitional provisions in 4 sections 1106, 1216 and 1217 of the New York tax law. 5 § 3. The division of homeland security and emergency services, in 6 conjunction with the department of taxation and finance, shall estab- 7 lish, promote, and publish on their respective websites a list of items 8 eligible for the sales and use tax exemption for emergency preparedness 9 supplies, as set forth in subdivision (n) of section 1210 of the tax 10 law. Such list shall be derived from, but not limited to, information 11 published by Federal Emergency Management Agency (FEMA) and the American 12 Red Cross relating to supplies necessary for the preparation of homes 13 and businesses in the event of a natural or man-made emergency. 14 § 4. The division of homeland security and emergency services shall 15 create a 30-second public service announcement, a 60-second public 16 service announcement and generic promotional materials regarding the tax 17 exemption for emergency preparedness supplies. The division shall ensure 18 that such public service announcements and promotional materials are 19 available to municipalities as high-resolution files for download on the 20 division's website for each language required by executive order under 21 language access directives. No less than ninety days before the 22 exemption from tax on supplies for emergency preparedness is to occur, 23 the municipality electing to provide such exemption shall conduct a 24 public awareness campaign to inform residents of such tax exemption. 25 § 5. This act shall take effect immediately and shall apply to sales 26 made and uses occurring for the time periods set forth in subdivision 27 (n) of section 1210 of the tax law, as added by section two of this act, 28 commencing in the year 2025 and thereafter; provided, however, the 29 provisions required by section three of this act shall be completed by 30 October 1, 2025.