New York A 2453: Relates to a sales tax exemption for zero-emission school buses

Bill Text

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A02453 Summary:

BILL NOA02453 

&nbsp

SAME ASNo Same As

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SPONSORRajkumar

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COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

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Exempts the sale of zero-emission school buses from sales and use taxes.

Go to top A02453 Actions:

BILL NOA02453 

&nbsp

01/17/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA02453 Committee&nbspVotes:

Go to topA02453 Floor&nbspVotes:

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

Go to topA02453 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2453

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 17, 2025
 ___________

 Introduced by M. of A. RAJKUMAR -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to exempting zero-emission
 school buses from 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 (mm) to read as follows:
 3 (mm) Notwithstanding any other provision of law to the contrary,
 4 receipts from the sale of zero-emission school buses, as such term is
 5 defined in section thirty-six hundred thirty-eight of the education law
 6 and parts or equipment purchased and used in the operation of such buses
 7 shall be exempt from taxes imposed by this article.
 8 § 2. This act shall take effect on the first day of a quarterly sales
 9 tax period, as set forth in subdivision (b) of section 1136 of the tax
 10 law, next commencing at least thirty days after this act shall have
 11 become a law and shall apply in accordance with the applicable transi-
 12 tional provisions of section 1106 of the tax law. Effective immediately,
 13 the addition, amendment and/or repeal of any rule or regulation neces-
 14 sary for the implementation of this act on its effective date are
 15 authorized to be 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.
 LBD06215-01-5

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