Bill Text: NY S05524 | 2023-2024 | General Assembly | Introduced

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Bill Title: Exempts from sales and use tax zero-emission school buses and any and all parts and pieces of equipment used in their operation.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced) 2024-02-27 - REPORTED AND COMMITTED TO FINANCE [S05524 Detail]

Download: New_York-2023-S05524-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5524

                               2023-2024 Regular Sessions

                    IN SENATE

                                      March 7, 2023
                                       ___________

        Introduced  by  Sen. SKOUFIS -- 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 from sales and use
          tax zero-emission school buses

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Section  1115  of  the tax law is amended by adding a new
     2  subdivision (ll) to read as follows:
     3    (ll) All zero-emissions school buses,  as  such  term  is  defined  in
     4  section  thirty-six  hundred  thirty-eight of the education law, and any
     5  and all parts and pieces of equipment used in their operation.
     6    § 2. This act shall take effect on the first day of a quarterly  sales
     7  tax  period,  as set forth in subdivision (b) of section 1136 of the tax
     8  law, next succeeding the thirtieth day after it shall have become a law.






         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10046-01-3