Senate Bill S8033

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 - 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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Actions
Votes

Bill Amendments

co-Sponsors

2021-S8033 - Details

See Assembly Version of this Bill:
A8528
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L

2021-S8033 - Summary

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

2021-S8033 - Sponsor Memo

2021-S8033 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8033
 
                             I N  S E N A T E
 
                             January 20, 2022
                                ___________
 
 Introduced  by  Sen.  BAILEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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
                       [ ] is old law to be omitted.
                                                            LBD13906-01-1

co-Sponsors

2021-S8033A (ACTIVE) - Details

See Assembly Version of this Bill:
A8528
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 1107 & 1210, Tax L

2021-S8033A (ACTIVE) - Summary

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

2021-S8033A (ACTIVE) - Sponsor Memo

2021-S8033A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8033--A
 
                             I N  S E N A T E
 
                             January 20, 2022
                                ___________
 
 Introduced  by Sens. BAILEY, HARCKHAM, MANNION, REICHLIN-MELNICK -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee  on  Budget  and  Revenue  --  reported  favorably from said
   committee and committed to  the  Committee  on  Finance  --  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.
                                                            LBD13906-02-2

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