NY State Senate Bill 2023-S3442

Senate Bill S3442

2023-2024 Legislative Session

Relates to exempting computer hardware and software and school supplies from sales tax during a specified period

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
May 14, 2024	reported and committed to investigations and government operations
Mar 04, 2024	notice of committee consideration - requested
Jan 03, 2024	referred to budget and revenue
Jan 31, 2023	referred to budget and revenue

Votes

- May 14, 2024 - Budget And Revenue Committee Vote
  S3442
  
  4
  
  Aye
  
  0
  
  Nay
  
  3
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: May 14, 2024
      
      aye (4)
      
      Addabbo Jr.
      
      Comrie
      
      Murray
      
      Weber
      
      aye wr (3)
      
      Gounardes
      
      Krueger
      
      Parker

2023-S3442 (ACTIVE) - Details

See Assembly Version of this Bill:: A3443
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: A8170
2017-2018: A6883
2019-2020: S6659, A6008
2021-2022: S2583, A6512

2023-S3442 (ACTIVE) - Summary

Exempts computer hardware and software equipment and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.

2023-S3442 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3442

SPONSOR: HELMING
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting computer hardware
and software and school supplies from sales and compensating use tax
during a specified period each year

 
PURPOSE:

To establish a one-week period each year to exempt school supplies
including computer hardware and software from sales and compensating use
tax.

 
SUMMARY OF PROVISIONS:

Section 1: Amends the Tax Law by adding a new paragraph to establish a
one-week period each year to exempt computer hardware and software as
well as school supplies from the sales and compensating use tax.

Section 2: Provides an immediate effective date and applies to taxable

periods beginning on and after August 1, 2024.

 
JUSTIFICATION:

New York families struggle every day under the increased burden of high
taxes in the state. We must ensure that parents and their children have
access to the school supplies necessary to learn and thrive. This legis-
lation would create a tax-free week on school supplies including comput-
er hardware and software, prior to the beginning of each new school
year.

 
LEGISLATIVE HISTORY:

2021-2022: referred to Budget and Revenue/A.6512 referred to Ways and
Means

2020: S.6659 referred to Budget and Revenue/ A.6008-A referred to Ways
and Means

2019: S.6659 referred to Rules/A.6008-A recommit to Ways and Means

2019: Similar legislation, A.6008 died in Assembly Ways and Means.

2018: Similar legislation, A.6883-A died in Assembly Ways and
Means/S.901-A died in Senate Investigations and Government Operations

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately and applies to taxable periods
beginning on and after August 1, 2024.

2023-S3442 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3442
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced  by  Sen. HELMING -- 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 computer  hardware
   and  software  and school supplies from sales and compensating use tax
   during a specified period each year

   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 47 to read as follows:
   (47) DURING THE SEVEN DAY PERIOD EACH YEAR COMMENCING ON  THE  TUESDAY
 IMMEDIATELY PRECEDING THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY,
 AND  ENDING  ON  LABOR  DAY, SCHOOL SUPPLIES OR ITEMS COMMONLY USED BY A
 STUDENT IN A COURSE OF STUDY WHICH SHALL INCLUDE, BUT NOT BE LIMITED TO,
 BOOK BAGS OR BACKPACKS, BOOKS,  COMPUTER  EQUIPMENT  (INCLUDING  RELATED
 SOFTWARE  AND  HARDWARE), PENS, PENCILS, HIGHLIGHTERS, CRAYONS, MARKERS,
 ERASERS, INDEX CARDS,  PAPER,  NOTEBOOKS,  BINDERS,  FOLDERS,  SCISSORS,
 RULERS AND CALCULATORS.
   § 2. This act shall take effect immediately and shall apply to taxable
 periods beginning on and after August 1, 2024.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02542-01-3

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