Bill Text: NY S01580 | 2019-2020 | General Assembly | Introduced
Bill Title: Establishes a tax exemption for insecticides used in the treatment and eradication of the emerald ash borer.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01580 Detail]
Download: New_York-2019-S01580-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1580 2019-2020 Regular Sessions IN SENATE January 15, 2019 ___________ Introduced by Sen. GALLIVAN -- 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 exempting the sale of certain insecticides from state sales and use taxes 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 (z) to read as follows: 3 (z) (1) Receipts from the retail sale of, and consideration given or 4 contracted to be given for, or for the use of insecticide in treatment 5 of the species agrilus planipennis, commonly known as the emerald ash 6 borer shall be exempt from tax under this article. 7 (2) For the purposes of this subdivision, "insecticide" shall mean any 8 chemical compound governed by the federal insecticide, fungicide, and 9 rodenticide act and registered with the United States environmental 10 protection agency pursuant to section one hundred thirty-six a of title 11 seven of the United States code, in which the active ingredient is 12 emamectin benzoate, dinotefuran, imidacloprid, imidacloprid and cloth- 13 ianidin, or azadirachtin. 14 § 2. This act shall take effect on the first of January next succeed- 15 ing the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04726-01-9