New York S 636: Creates a sales and use tax exemption for school buses and related items

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S00636 Summary:

BILL NOS00636A

&nbsp

SAME ASNo Same As

&nbsp

SPONSORGALLIVAN

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

Creates a sales and use tax exemption for school buses and related items.

Go to top S00636 Actions:

BILL NOS00636A

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

03/11/2026AMEND AND RECOMMIT TO BUDGET AND REVENUE

03/11/2026PRINT NUMBER 636A

Go to topS00636 Committee&nbspVotes:

Go to topS00636 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS00636 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 636--A

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue --
 recommitted to the Committee on Budget and Revenue in accordance with
 Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
 reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to a sales and use tax
 exemption for school buses and related items

 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 47 to read as follows:
 3 (47) School buses as such term is defined in section one hundred
 4 forty-two of the vehicle and traffic law, and parts, equipment, lubri-
 5 cants and fuel purchased and used in their operation.
 6 § 2. This act shall take effect on the first day of a quarterly sales
 7 tax period, as set forth in subdivision (b) of section 1136 of the tax
 8 law, next succeeding April 1, 2027. Effective immediately, the addition,
 9 amendment and/or repeal of any rule or regulation necessary for the
 10 implementation of this act on its effective date are authorized to be
 11 made and completed on or before such effective date.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02590-02-6

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps