Assembly Bill A8528

Signed By Governor
2021-2022 Legislative Session

Establishes the "diaper initiative affordability for parents and elderly remedy (DIAPER) act"

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Sponsored By

Archive: Last Bill Status Via S8033 - Signed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Votes

Bill Amendments

co-Sponsors

2021-A8528 - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L

2021-A8528 - Summary

Establishes the "diaper initiative affordability for parents and elderly remedy (DIAPER) act".

2021-A8528 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8528
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             December 13, 2021
                                ___________
 
 Introduced by M. of A. SAYEGH -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to exempting diapers from all
   sales and use taxes
 
   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 30-a to read as follows:
   (30-A) DIAPERS INTENDED FOR HUMAN USE INCLUDING, BUT NOT  LIMITED  TO:
 DISPOSABLE, REUSABLE, ADULT, AND CHILDREN'S DIAPERS.
   §  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
 adding a new clause 12 to read as follows:
   (12) THE TAX IMPOSED BY SUBDIVISION (A) OF THIS SECTION SHALL  NOT  BE
 IMPOSED ON DIAPERS INTENDED FOR HUMAN USE INCLUDING, BUT NOT LIMITED TO:
 DISPOSABLE, REUSABLE, ADULT, AND CHILDREN'S DIAPERS.
   §  3.  Section 1210 of the tax law is amended by adding a new subdivi-
 sion (p) to read as follows:
   (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
 NANCE  OR RESOLUTION TO THE CONTRARY, NO MUNICIPALITY SHALL IMPOSE TAXES
 PURSUANT TO THE AUTHORITY OF THIS SECTION ON DIAPERS INTENDED FOR  HUMAN
 USE  INCLUDING,  BUT  NOT  LIMITED  TO: DISPOSABLE, REUSABLE, ADULT, AND
 CHILDREN'S DIAPERS.
   § 4. The commissioner of taxation and finance is hereby authorized  to
 implement  the provisions of this act with respect to the elimination of
 the imposition of sales tax, additional taxes, and supplemental taxes on
 diapers intended for human use including, but not  limited  to:  dispos-
 able,  reusable,  adult,  and  children's diapers and all other taxes so
 addressed by this act.
   § 5. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  next  commencing  at  least 90 days after this act shall have
 become a law and shall apply in accordance with the  applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

co-Sponsors

2021-A8528A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L

2021-A8528A (ACTIVE) - Summary

Establishes the "diaper initiative affordability for parents and elderly remedy (DIAPER) act".

2021-A8528A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8528--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             December 13, 2021
                                ___________
 
 Introduced  by  M.  of  A.  SAYEGH,  GONZALEZ-ROJAS, McDONALD, DINOWITZ,
   ENGLEBRIGHT,  KELLES,  DICKENS,  GALEF,  SIMON,   PAULIN,   SEAWRIGHT,
   GALLAGHER, JACOBSON, MAGNARELLI, SILLITTI, ZINERMAN, GOTTFRIED, DURSO,
   BRABENEC,  MONTESANO,  LAWLER,  J. M. GIGLIO,  CRUZ,  GRIFFIN, COLTON,
   DeSTEFANO,  NORRIS,  McDONOUGH,  BYRNE,  GUNTHER,  MANKTELOW,  HEVESI,
   ABINANTI,   SEPTIMO,   MORINELLO,   STIRPE,   J. D. RIVERA,   WALLACE,
   JEAN-PIERRE, McMAHON, REYES, FERNANDEZ, SALKA, PEOPLES-STOKES, EPSTEIN
   -- read once and referred to the Committee on Ways and Means -- recom-
   mitted to the Committee on Ways and Means in accordance with  Assembly
   Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in  relation  to  establishing  the  diaper
   initiative affordability for parents and elderly remedy (DIAPER) act
 
   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  "diaper  initiative  affordability  for  parents and elderly remedy
 (DIAPER) act".
   § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
 adding a new paragraph 30-a to read as follows:
   (30-A)  DIAPERS  INTENDED FOR HUMAN USE INCLUDING, BUT NOT LIMITED TO:
 DISPOSABLE, REUSABLE, ADULT, AND CHILDREN'S DIAPERS.
   § 3. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  next  commencing  at  least 90 days after this act shall have
 become a law and shall apply to sales made on or after such date.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13906-03-2

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