Bill Text: NY A02147 | 2025-2026 | General Assembly | Introduced

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Bill Title: Exempts breast pumps and breast pump kits from sales and compensating use taxes; defines terms.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-01-15 - referred to ways and means [A02147 Detail]

Download: New_York-2025-A02147-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2147

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                    January 15, 2025
                                       ___________

        Introduced  by M. of A. FORREST -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend the tax law, in relation to exempting breast  pumps  and
          breast pump kits from sales and compensating use taxes

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

     1    Section 1. Paragraph 46 of subdivision (a) of section 1115 of the  tax
     2  law, as added by section 1 of part MM of chapter 59 of the laws of 2021,
     3  is amended to read as follows:
     4    (46)  Breast  pumps,  breast pump replacement parts [and], breast pump
     5  collection and storage supplies, and breast pump kits to  an  individual
     6  purchaser for home use. For purposes of this subdivision:
     7    (A)  "Breast  pump"  shall mean an electrically or manually controlled
     8  pump device designed and marketed to be used  to  express  milk  from  a
     9  human  breast  during  lactation, including the electrically or manually
    10  controlled pump device and any battery, alternating current (AC)  adapt-
    11  er, or other power supply unit packaged and sold with the pump device at
    12  the time of sale to power the pump device.
    13    (B)  "Breast pump replacement parts" shall mean items used in conjunc-
    14  tion with a breast pump to collect milk expressed from  a  human  breast
    15  and  shall  include,  but  not  be limited to: breast shields and breast
    16  shield connectors; breast pump tubes and tubing  adapters;  breast  pump
    17  valves  and membranes; backflow protectors and backflow protector adapt-
    18  ers; and bottles and bottle caps specific to the operation of the breast
    19  pump.  "Breast pump replacement parts" does not include storage bags and
    20  infant feeding bottles that are not  specifically  designed  for,  or  a
    21  component part of, a breast pump.
    22    [(B)]  (C)  "Breast  pump  collection and storage supplies" shall mean
    23  [breast milk storage bags used to  collect  breast  milk  and  to  store
    24  collected  breast  milk  until  it  is  ready  for consumption] tangible
    25  personal property designed or marketed to be used in conjunction with  a

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03990-01-5
        A. 2147                             2

     1  breast  pump  to  collect  milk  expressed from a human breast and store
     2  collected milk until it is ready for  consumption,  including,  but  not
     3  limited to, all of the following:
     4    (i) Breast shields and breast shield connectors;
     5    (ii) Breast pump tubes and tubing adapters;
     6    (iii) Breast pump valves and membranes;
     7    (iv) Backflow protectors and backflow protector adaptors;
     8    (v)  Bottles  and  bottle caps specific to the operation of the breast
     9  pump;
    10    (vi) Breast milk storage bags; and
    11    (vii) Other items that may be useful to initiate, support, or  sustain
    12  breastfeeding  using  a  breast  pump  during lactation that may be sold
    13  separately, but are generally sold as part of a breast pump kit.
    14    (D) "Breast pump kit" shall mean a kit that contains a breast pump and
    15  one or more of the following items:
    16    (i) Breast pump collection and storage supplies; or
    17    (ii) Other tangible personal property that may be useful to  initiate,
    18  support,  or sustain breastfeeding using a breast pump during lactation,
    19  provided that the other tangible personal property sold with the  breast
    20  pump  kit at the time of the sale are less than ten percent of the total
    21  sales price of the breast pump kit.
    22    § 2. This act shall take effect immediately.