Bill Text: NY A00122 | 2023-2024 | General Assembly | Introduced

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Bill Title: Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

Spectrum: Moderate Partisan Bill (Democrat 5-1)

Status: (Introduced) 2024-01-03 - referred to ways and means [A00122 Detail]

Download: New_York-2023-A00122-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           122

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 4, 2023
                                       ___________

        Introduced by M. of A. CRUZ, BURDICK, SIMON, DARLING, McDONOUGH, SILLIT-
          TI -- read once and referred to the Committee on Ways and Means

        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.
                                                                   LBD02100-01-3
        A. 122                              2

     1    Section two. This resolution shall take effect  September  1,  (insert
     2  the  year,  but not earlier than the year 2024) 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  2024  and  thereafter; provided, however, the
    29  provisions required by section three of this act shall be  completed  by
    30  October 1, 2024.