S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    122
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced by M. of A. CRUZ, BURDICK, SIMON, DARLING, McDONOUGH, SILLIT-
   TI -- 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02100-01-3
              

 A. 122                              2
 
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  SEPTEMBER  1,  (INSERT
 THE  YEAR,  BUT NOT EARLIER THAN THE YEAR 2024) AND SHALL APPLY TO SALES
 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  2024  and  thereafter; provided, however, the
 provisions required by section three of this act shall be  completed  by
 October 1, 2024.