STATE OF NEW YORK ________________________________________________________________________ 8033--A IN SENATE January 20, 2022 ___________ Introduced by Sens. BAILEY, HARCKHAM, MANNION, REICHLIN-MELNICK -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to establishing the diaper initiative affordability for parents and elderly remedy (DIAPER) act 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 "diaper initiative affordability for parents and elderly remedy 3 (DIAPER) act". 4 § 2. Subdivision (a) of section 1115 of the tax law is amended by 5 adding a new paragraph 30-a to read as follows: 6 (30-a) Diapers intended for human use including, but not limited to: 7 disposable, reusable, adult, and children's diapers. 8 § 3. This act shall take effect on the first day of the sales tax 9 quarterly period, as described in subdivision (b) of section 1136 of the 10 tax law, next commencing at least 90 days after this act shall have 11 become a law and shall apply to sales made on or after such date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13906-02-2