S T A T E   O F   N E W   Y O R K
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                                 811--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by M. of A. ROSENTHAL, CUSICK, SCHIMMINGER, GUNTHER, JAFFEE,
  MILLMAN, GOTTFRIED, BROOK-KRASNY, DenDEKKER,  BOYLAND  --  Multi-Spon-
  sored  by -- M.  of A. HEVESI, PEOPLES-STOKES, RUSSELL, SWEENEY, WEIS-
  ENBERG -- read once and referred  to  the  Committee  on  Governmental
  Operations  -- recommitted to the Committee on Governmental Operations
  in accordance with Assembly Rule 3, sec. 2  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee

AN ACT in relation to establishing the emergency preparedness month  act
  and  to  amend  the  tax  law,  in relation to exempting prefabricated
  go-bags and individual emergency preparedness items

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Short  title.  This  act shall be known as the "emergency
preparedness month act".
  S 2. Legislative findings. The legislature hereby finds  and  declares
that  citizens  of  the state of New York are not properly equipped with
the requisite supplies needed in the event of a disaster or other  emer-
gency.    The legislature further declares that the impacts of disasters
are mitigated when individuals have the  proper  emergency  preparedness
supplies  they  need  to be self sufficient during a disaster, and those
individuals are less likely to require state and local assistance during
a disaster or other emergency.
  The legislature further declares that a tax free  period  for  certain
emergency preparedness items and prefabricated go-bags shall provide the
needed  incentive for individuals to purchase proper supplies and equip-
ment to be used in the event of a disaster or other emergency.
  Therefore, the legislature declares the month of September to be emer-
gency preparedness month in the state of New York.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05192-03-4
              

A. 811--A                           2

  S 3. Section 1115 of the tax law is amended by adding two new subdivi-
sions (jj) and (kk) to read as follows:
  (JJ)  (1) RECEIPTS FROM THE RETAIL SALE OF PREFABRICATED GO-BAGS SHALL
BE EXEMPT FROM TAXES IMPOSED BY THIS  ARTICLE  ANNUALLY  FROM  SEPTEMBER
FIRST  TO  SEPTEMBER  THIRTIETH.  PROVIDED,  HOWEVER, NO EXEMPTION SHALL
EXIST UNDER THIS PARAGRAPH IF SUCH PREFABRICATED GO-BAGS WERE  PURCHASED
AT  ANY  ENTERTAINMENT  LOCATIONS,  THEME  PARKS, TOY STORES, CONVENTION
CENTERS, SPORTING ARENAS, STADIUMS, OR OTHER TOURIST ATTRACTIONS.
  (2) FOR PURPOSES OF THIS  SUBDIVISION,  "PREFABRICATED  GO-BAG"  SHALL
MEAN  ANY  STURDY  AND EASILY ACCESSIBLE BAG OR OTHER SIMILAR CONTAINER,
WHICH MAY BE EASILY TRANSPORTED, CONTAINING AT A MINIMUM, THE  FOLLOWING
ITEMS:
  (A) A WHISTLE;
  (B)  A NATIONAL INSTITUTE FOR SAFETY AND HEALTH CERTIFIED N95 ("NIOSH-
N95") BREATHING MASK;
  (C) A NON-COMBUSTIBLE LIGHT SOURCE; AND
  (D) A FIRST AID KIT, MEETING OR EXCEEDING THE  MINIMUM  STANDARDS  SET
FORTH  BY  THE UNITED STATES DEPARTMENT OF LABOR OCCUPATIONAL SAFETY AND
HEALTH ADMINISTRATION IN ITS APPENDIX  TO  29  C.F.R.  SECTION  1910.151
REFERRING TO THE AMERICAN NATIONAL STANDARDS INSTITUTE STANDARD.
  (3) THE EXEMPTIONS PROVIDED IN PARAGRAPH ONE OF THIS SUBDIVISION SHALL
NOT  APPLY  TO  PREFABRICATED  GO-BAGS  CONTAINING  CANDLES,  MATCHES OR
COMBUSTIBLE FUELS, OR WHICH EXCEED SEVENTY-FIVE DOLLARS.
  (KK) (1)  RECEIPTS  FROM  THE  RETAIL  SALE  OF  INDIVIDUAL  EMERGENCY
PREPAREDNESS  ITEMS  SHALL  BE EXEMPT FROM TAXES IMPOSED BY THIS ARTICLE
ANNUALLY FROM SEPTEMBER  FIRST  THROUGH  SEPTEMBER  ELEVENTH.  PROVIDED,
HOWEVER,  NO EXEMPTION SHALL EXIST UNDER THIS PARAGRAPH IF SUCH INDIVID-
UAL EMERGENCY PREPAREDNESS ITEMS WERE  PURCHASED  AT  ANY  ENTERTAINMENT
LOCATIONS, THEME PARKS, TOY STORES, CONVENTION CENTERS, SPORTING ARENAS,
STADIUMS, OR OTHER TOURIST ATTRACTIONS.
  (2) INDIVIDUAL EMERGENCY PREPAREDNESS ITEMS SHALL INCLUDE:
  (A)  FIRST  AID  KITS  MEETING  OR EXCEEDING THE MINIMUM STANDARDS SET
FORTH BY THE UNITED  STATES  DEPARTMENT  OF  LABOR  OCCUPATIONAL  SAFETY
HEALTH  ADMINISTRATION  IN  ITS  APPENDIX TO 29 C.F.R. SECTION 1910.151,
PROVIDED THE KIT DOES NOT EXCEED THIRTY DOLLARS;
  (B) PET CARRIERS NOT EXCEEDING FIFTY DOLLARS;
  (C) WATERPROOF BAGS OR CONTAINERS  FOR  DOCUMENTS  NOT  EXCEEDING  TEN
DOLLARS;
  (D) WHISTLES NOT EXCEEDING FIVE DOLLARS;
  (E)   NATIONAL   INSTITUTE   FOR   SAFETY  AND  HEALTH  CERTIFIED  N95
("NIOSH-N95") BREATHING MASKS NOT EXCEEDING THIRTY DOLLARS;
  (F) NON-COMBUSTIBLE LIGHT SOURCES INCLUDING FLASHLIGHTS AND ANY  OTHER
PORTABLE SELF-POWERED LIGHT SOURCES NOT EXCEEDING THIRTY DOLLARS;
  (G) CARBON MONOXIDE DETECTORS NOT EXCEEDING SEVENTY DOLLARS;
  (H) FIRE ALARMS NOT EXCEEDING TWENTY DOLLARS;
  (I)  FIRE  EXTINGUISHERS, SPECIFICALLY DESIGNED TO EXTINGUISH CLASS A,
B, OR C FIRES, OR ANY COMBINATION OF A, B, AND C  FIRES,  NOT  EXCEEDING
SIXTY DOLLARS;
  (J) FIVE GALLON FUEL CONTAINERS NOT EXCEEDING TWENTY DOLLARS;
  (K) CELL PHONE BATTERIES NOT EXCEEDING SIXTY DOLLARS;
  (L) CELL PHONE BATTERY CHARGERS NOT EXCEEDING FORTY DOLLARS;
  (M) NON-ELECTRIC CAN OPENERS NOT EXCEEDING TEN DOLLARS;
  (N)  NON-ELECTRIC  FOOD  STORAGE  COOLERS AND ICE CHESTS NOT EXCEEDING
THIRTY DOLLARS;
  (O) WATER PURIFICATION KITS NOT EXCEEDING TWENTY DOLLARS;
  (P) REUSABLE ICE NOT EXCEEDING TEN DOLLARS;

A. 811--A                           3

  (Q) PORTABLE BATTERY, SOLAR OR HAND CRANKED RADIOS, INCLUDING  TWO-WAY
AND WEATHER BAND RADIOS, NOT EXCEEDING SEVENTY-FIVE DOLLARS;
  (R)  PORTABLE  GENERATORS  USED  TO PROVIDE LIGHT OR COMMUNICATIONS OR
PRESERVE FOOD IN THE EVENT OF A POWER OUTAGE NOT EXCEEDING ONE  THOUSAND
DOLLARS;
  (S) STORM OR SHUTTER DEVICES INCLUDING MATERIALS AND PRODUCTS MANUFAC-
TURED,  RATED  AND  MARKETED  SPECIFICALLY FOR THE PURPOSE OF PREVENTING
WINDOW DAMAGE FROM STORMS NOT EXCEEDING TWO HUNDRED DOLLARS;
  (T) TARPAULIN OR OTHER  FLEXIBLE  WATERPROOF  SHEETING  NOT  EXCEEDING
FIFTY DOLLARS;
  (U)  MULTI-LAYERED  BARRIER  SHEETING,  DESIGNED  TO  PROTECT  AGAINST
AIRBORNE AGENTS, TESTED IN ACCORDANCE WITH THE  UNITED  STATES  MILITARY
STANDARD TWO HUNDRED EIGHTY-TWO NOT EXCEEDING SIXTY DOLLARS;
  (V) DUCT TAPE NOT EXCEEDING TEN DOLLARS;
  (W) SNOW SHOVELS NOT EXCEEDING FORTY DOLLARS;
  (X)  ROCK  SALT  AND/OR  SAND  INTENDED  FOR  SNOW AND ICE CONTROL NOT
EXCEEDING TEN DOLLARS;
  (Y) ANY PACKAGE OF AAA-CELL, AA-CELL, C-CELL, D-CELL, 6-VOLT OR 9-VOLT
BATTERIES, EXCLUDING AUTOMOBILE OR BOAT BATTERIES, NOT EXCEEDING  TWENTY
DOLLARS; OR
  (Z)  ANY  SINGLE  PACKAGE  CONSISTING  OF TWO OR MORE OF THE QUALIFIED
INDIVIDUAL EMERGENCY PREPAREDNESS  ITEMS  LISTED  IN  SUBPARAGRAPHS  (A)
THROUGH  (Y) OF THIS PARAGRAPH, OR OTHER TAX EXEMPT ITEMS, NOT EXCEEDING
SEVENTY-FIVE DOLLARS.
  S 4. This act shall take effect immediately.