S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8416
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             November 8, 2021
                                ___________
 
 Introduced  by  M. of A. CRUZ -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law,  in  relation  to  enacting  the  "disaster
   preparedness  and  emergency  planning act" relating to establishing a
   local sales and use tax exemption for emergency preparedness supplies

   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 and may be cited as
 the "disaster preparedness and emergency planning act".
   § 2. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (n) to read as follows:
   (N)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY:
   (1) (I) ANY COUNTY OR CITY IMPOSING SALES AND COMPENSATING  USE  TAXES
 PURSUANT  TO  THE  AUTHORITY  OF  THIS SUBPART, ACTING THROUGH ITS LOCAL
 LEGISLATIVE BODY IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE
 AN EXEMPTION FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING
 A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
   (II)  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
 EFFECT,  AND  ANY  COUNTY  OR CITY, ACTING THROUGH ITS LOCAL LEGISLATIVE
 BODY, IS  HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  PROVIDE  AN
 EXEMPTION  FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING A
 RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
   (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION GIVEN FOR
 SUPPLIES FOR EMERGENCY PREPAREDNESS  SHALL  BE  EXEMPT  FROM  SALES  AND
 COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
   SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
 THE YEAR, BUT NOT EARLIER THAN THE YEAR 2022) AND SHALL APPLY  TO  SALES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13392-02-1
              

 A. 8416                             2
 
 MADE  IN  ACCORDANCE  WITH  THE  APPLICABLE  TRANSITIONAL  PROVISIONS IN
 SECTIONS 1106, 1216 AND 1217 OF THE NEW YORK TAX LAW.
   §  3.  The  division  of  homeland security and emergency services, in
 conjunction with the department of taxation and  finance,  shall  estab-
 lish,  promote, and publish on their respective websites a list of items
 eligible for the sales and use tax exemption for emergency  preparedness
 supplies,  as  set  forth  in subdivision (n) of section 1210 of the tax
 law. Such list shall be derived from, but not  limited  to,  information
 published by Federal Emergency Management Agency (FEMA) and the American
 Red  Cross  relating  to supplies necessary for the preparation of homes
 and businesses in the event of a natural or man-made emergency.
   § 4. The division of homeland security and  emergency  services  shall
 create  a  30-second  public  service  announcement,  a 60-second public
 service announcement and generic promotional materials regarding the tax
 exemption for emergency preparedness supplies. The division shall ensure
 that such public service announcements  and  promotional  materials  are
 available to municipalities as high-resolution files for download on the
 division's  website  for each language required by executive order under
 language  access  directives.  No  less  than  ninety  days  before  the
 exemption  from  tax on supplies for emergency preparedness is to occur,
 the municipality electing to provide  such  exemption  shall  conduct  a
 public awareness campaign to inform residents of such tax exemption.
   §  5.  This act shall take effect immediately and shall apply to sales
 made and uses occurring for the time periods set  forth  in  subdivision
 (n) of section 1210 of the tax law, as added by section two of this act,
 commencing  in  the  year  2022  and  thereafter; provided, however, the
 provisions required by section three of this act shall be  completed  by
 October 1, 2022.