STATE OF NEW YORK ________________________________________________________________________ 5468 2025-2026 Regular Sessions IN SENATE February 21, 2025 ___________ Introduced by Sens. COMRIE, BORRELLO, HELMING, MARTINS, OBERACKER, ROLI- SON, STEC, TEDISCO, WEBB, WEBER -- 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 allowing a tax exemption with respect to fire extinguishers and fire, heat and carbon monoxide alarms purchased for residential use 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) Fire extinguishers, fire alarms, heat alarms or carbon monoxide 4 alarms purchased for residential use during the month of October. 5 § 2. This act shall take effect on the thirtieth day after it shall 6 have become a law and shall apply to eligible fire extinguishers, fire 7 alarms, heat alarms and carbon monoxide alarms purchased on or after 8 such effective date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09131-01-5