Assembly Bill A5901

2023-2024 Legislative Session

Exempts zero-emission school buses from sales and use taxes

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • 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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2023-A5901 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2023-A5901 (ACTIVE) - Summary

Exempts the sale of zero-emission school buses from sales and use taxes.

2023-A5901 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5901
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 24, 2023
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law,  in  relation  to  exempting  zero-emission
   school buses from sales and use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
 subdivision (ll) to read as follows:
   (LL)  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW TO THE CONTRARY,
 RECEIPTS FROM THE SALE OF ZERO-EMISSION SCHOOL BUSES, AS  SUCH  TERM  IS
 DEFINED  IN SECTION THIRTY-SIX HUNDRED THIRTY-EIGHT OF THE EDUCATION LAW
 AND PARTS OR EQUIPMENT PURCHASED AND USED IN THE OPERATION OF SUCH BUSES
 SHALL BE EXEMPT FROM TAXES IMPOSED BY THIS ARTICLE.
   § 2. This act shall take effect on the first day of a quarterly  sales
 tax  period,  as set forth in subdivision (b) of section 1136 of the tax
 law, next commencing at least thirty days  after  this  act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of section 1106 of the tax law. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such effective date.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09918-01-3

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