S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3862
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2017
                                ___________
 
 Introduced  by  M.  of A. ORTIZ, PEOPLES-STOKES, JAFFEE -- read once and
   referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting medical  equipment
   and  supplies purchased by a health care facility located in an empire
   zone from the sales and compensating use tax

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 44 to read as follows:
   (44) (I) MEDICAL EQUIPMENT AND MEDICAL SUPPLIES PURCHASED FOR  USE  BY
 HEALTH  CARE FACILITIES THAT SERVE UNINSURED PATIENTS LOCATED IN AN AREA
 DESIGNATED AS AN EMPIRE ZONE  PURSUANT  TO  ARTICLE  EIGHTEEN-B  OF  THE
 GENERAL  MUNICIPAL  LAW.  SUCH  EXEMPTION  SHALL APPLY TO THE FIRST FIVE
 HUNDRED THOUSAND DOLLARS  OF  MEDICAL  EQUIPMENT  AND  MEDICAL  SUPPLIES
 PURCHASED BY THE TAXPAYER.
   (II)  FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS SHALL HAVE
 THE FOLLOWING MEANINGS:
   (A) "MEDICAL EQUIPMENT" SHALL MEAN DURABLE MEDICAL EQUIPMENT THAT  CAN
 BE  USED  REPEATEDLY AND THAT SERVES A MEDICAL PURPOSE IN THE DIAGNOSIS,
 TREATMENT OR CARE OF AN INDIVIDUAL;
   (B) "MEDICAL SUPPLIES" SHALL MEAN ITEMS THAT ARE CONSUMABLE,  EXPENDA-
 BLE,  DISPOSABLE  OR NONDURABLE, AND THAT SERVE A MEDICAL PURPOSE IN THE
 DIAGNOSIS, TREATMENT OR CARE OF AN INDIVIDUAL; AND
   (C) "HEALTH CARE FACILITY" SHALL MEAN A HOSPITAL AS DEFINED IN ARTICLE
 TWENTY-EIGHT OF THE PUBLIC HEALTH LAW.
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  next  commencing  at  least  sixty  days after this act shall have
 become law and shall apply in accordance  with  the  applicable  transi-
 tional  provisions  of  sections 1106 and 1217 of the tax law; provided,
 further, that the commissioner of taxation and finance shall be  author-
 ized  on  and  after  the  date this act shall have become a law to take
 steps necessary to implement the provisions of this act on its effective
 date.
              

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08365-01-7