New York S 5422: Exempts from sales and use tax zero-emission school buses

Status: REFERRED TO BUDGET AND REVENUE (as of 2026-01-07)

State: New York · Session: 2025-2026 · Bill: S 5422

Sponsors: James Skoufis, Jake Ashby, Kevin S. Parker

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 
S05422 Summary:

BILL NOS05422 

&nbsp

SAME ASSAME AS A06115

&nbsp

SPONSORSKOUFIS

&nbsp

COSPNSRASHBY, PARKER

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

Exempts from sales and use tax zero-emission school buses and any and all parts and pieces of equipment used in their operation.

Go to top S05422 Actions:

BILL NOS05422 

&nbsp

02/21/2025REFERRED TO BUDGET AND REVENUE

03/12/2025REPORTED AND COMMITTED TO FINANCE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05422 Committee&nbspVotes:

Go to topS05422 Floor&nbspVotes:

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

Go to topS05422 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5422

 2025-2026 Regular Sessions

 IN SENATE

 February 21, 2025
 ___________

 Introduced by Sens. SKOUFIS, ASHBY, PARKER -- 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 from sales and use
 tax zero-emission school buses

 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 (mm) to read as follows:
 3 (mm) All zero-emissions school buses, as such term is defined in
 4 section thirty-six hundred thirty-eight of the education law, and any
 5 and all parts and pieces of equipment 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 the thirtieth day after it shall have become a law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09072-01-5

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps

View New York S 5422 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.