NY State Senate Bill 2023-S3338

Senate Bill S3338

2023-2024 Legislative Session

Creates the "disaster preparedness and emergency planning act"; local sales tax exemption for emergency preparedness supplies

download bill text pdf

Current Bill Status - In Senate Committee Investigations And Government Operations 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to investigations and government operations
Jan 30, 2023	referred to investigations and government operations

2023-S3338 (ACTIVE) - Details

See Assembly Version of this Bill:: A122
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S4773
2015-2016: S3736, A9787
2017-2018: S6769, A4207
2019-2020: S5230, A5302
2021-2022: S8657, A8416

2023-S3338 (ACTIVE) - Summary

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

2023-S3338 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3338

SPONSOR: MAYER
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

Creates incentives for New York residents and business owners to prepare
themselves for natural or manmade disasters, which are becoming more
prevalent.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 states that the act shall be known and may be cited as the
"Disaster Preparedness and Emergency Planning Act".

Section 2 amends Section 1210 of the tax law by adding a new subdivision
(n) which authorizes counties and cities, at their own discretion, to

provide an exemption from sales tax and compensating use tax on supplies
for emergency preparedness by enacting a resolution, the form of which
is provided.

Section 3 requires the Division of Homeland Security and Emergency
Services, in conjunction with the Department of Taxation and Finance, to
establish, publish and promote online a list of items eligible for the
sales and use tax exemption for emergency preparedness supplies.  This
section of the bill further specifies that the list shall be derived
from, but shall not be limited in content to, information published by
the Federal Emergency Management Agency and the American Red Cross
relating to supplies necessary for the preparation of homes and busi-
nesses in the event of a natural or manmade emergency.

Section 4 requires the Division of Homeland Security and Emergency
Services to create public service announcements and other promotional
materials and requires municipalities electing to provide the tax
exemption to promote it in advance.

Section 5 sets forth effective dates.

 
JUSTIFICATION:

Annual national surveys on disaster preparedness released by the Federal
Emergency Management Administration (FEMA) highlight the lack of
preparedness for an emergency by families and individuals and the role
family/individual income plays in access to emergency supplies that can
help cope with a natural or man-made emergency. In measuring prepared-
ness, FEMA survey data indicate a direct relationship between income
level and preparedness: the socio-economically disadvantaged were less
likely to have taken preparedness actions involving expense, including
assembling or updating emergency supplies.

The tragedy of Hurricane Ida drove home the increasing likelihood that
New Yorkers will continue to experience serious disasters due to climate
change.

The sales tax break created by this legislation for the purchase of
emergency supplies can give New Yorkers, especially those with fewer
financial means, a small boost in emergency preparedness by reducing the
cost barrier FEMA identifies and making these supplies more affordable.
Coupled with the required promotion of the sales tax break and emergency
preparedness in general, this legislation helps New Yorkers take another
step forward in preparation for the worst.

 
PRIOR LEGISLATIVE HISTORY:

S8657/ A8416 (2021-22): Referred to Investigations and Government Oper-
ations

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
The provisions of the bill shall take effect immediately upon becoming
law, provided that the actions required by section 3 of the bill shall
be completed by October 1, 2024.

2023-S3338 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3338
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 30, 2023
                                ___________
 
 Introduced  by  Sen.  MAYER  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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
 S. 3338                             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.

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