Bill Text: NY S08033 | 2021-2022 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Establishes the "diaper initiative affordability for parents and elderly remedy (DIAPER) act".

Spectrum: Moderate Partisan Bill (Democrat 6-1)

Status: (Passed) 2022-07-19 - SIGNED CHAP.386 [S08033 Detail]

Download: New_York-2021-S08033-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8033

                    IN SENATE

                                    January 20, 2022
                                       ___________

        Introduced  by  Sen.  BAILEY -- 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 diapers  from  all
          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. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 30-a to read as follows:
     3    (30-a)  Diapers  intended for human use including, but not limited to:
     4  disposable, reusable, adult, and children's diapers.
     5    § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
     6  adding a new clause 12 to read as follows:
     7    (12)  The  tax imposed by subdivision (a) of this section shall not be
     8  imposed on diapers intended for human use including, but not limited to:
     9  disposable, reusable, adult, and children's diapers.
    10    § 3. Section 1210 of the tax law is amended by adding a  new  subdivi-
    11  sion (p) to read as follows:
    12    (p)  Notwithstanding  any other provision of state or local law, ordi-
    13  nance or resolution to the contrary, no municipality shall impose  taxes
    14  pursuant  to the authority of this section on diapers intended for human
    15  use including, but not limited  to:  disposable,  reusable,  adult,  and
    16  children's diapers.
    17    §  4. The commissioner of taxation and finance is hereby authorized to
    18  implement the provisions of this act with respect to the elimination  of
    19  the imposition of sales tax, additional taxes, and supplemental taxes on
    20  diapers  intended  for  human use including, but not limited to: dispos-
    21  able, reusable, adult, and children's diapers and  all  other  taxes  so
    22  addressed by this act.
    23    §  5.  This  act  shall  take effect on the first day of the sales tax
    24  quarterly period, as described in subdivision (b) of section 1136 of the
    25  tax law, next commencing at least 90 days  after  this  act  shall  have
    26  become  a  law and shall apply in accordance with the applicable transi-
    27  tional provisions of sections 1106 and 1217 of the tax law.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13906-01-1