S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2147
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 15, 2025
                                ___________
 
 Introduced  by M. of A. FORREST -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting breast  pumps  and
   breast pump kits from sales and compensating use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph 46 of subdivision (a) of section 1115 of the  tax
 law, as added by section 1 of part MM of chapter 59 of the laws of 2021,
 is amended to read as follows:
   (46)  Breast  PUMPS,  BREAST pump replacement parts [and], breast pump
 collection and storage supplies, AND BREAST PUMP KITS to  an  individual
 purchaser for home use. For purposes of this subdivision:
   (A)  "BREAST  PUMP"  SHALL MEAN AN ELECTRICALLY OR MANUALLY CONTROLLED
 PUMP DEVICE DESIGNED AND MARKETED TO BE USED  TO  EXPRESS  MILK  FROM  A
 HUMAN  BREAST  DURING  LACTATION, INCLUDING THE ELECTRICALLY OR MANUALLY
 CONTROLLED PUMP DEVICE AND ANY BATTERY, ALTERNATING CURRENT (AC)  ADAPT-
 ER, OR OTHER POWER SUPPLY UNIT PACKAGED AND SOLD WITH THE PUMP DEVICE AT
 THE TIME OF SALE TO POWER THE PUMP DEVICE.
   (B)  "Breast pump replacement parts" shall mean items used in conjunc-
 tion with a breast pump to collect milk expressed from  a  human  breast
 and  shall  include,  but  not  be limited to: breast shields and breast
 shield connectors; breast pump tubes and tubing  adapters;  breast  pump
 valves  and membranes; backflow protectors and backflow protector adapt-
 ers; and bottles and bottle caps specific to the operation of the breast
 pump.  "Breast pump replacement parts" does not include storage bags and
 infant feeding bottles that are not  specifically  designed  for,  or  a
 component part of, a breast pump.
   [(B)]  (C)  "Breast  pump  collection and storage supplies" shall mean
 [breast milk storage bags used to  collect  breast  milk  and  to  store
 collected  breast  milk  until  it  is  ready  for consumption] TANGIBLE
 PERSONAL PROPERTY DESIGNED OR MARKETED TO BE USED IN CONJUNCTION WITH  A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03990-01-5
              

 A. 2147                             2
 
 BREAST  PUMP  TO  COLLECT  MILK  EXPRESSED FROM A HUMAN BREAST AND STORE
 COLLECTED MILK UNTIL IT IS READY FOR  CONSUMPTION,  INCLUDING,  BUT  NOT
 LIMITED TO, ALL OF THE FOLLOWING:
   (I) BREAST SHIELDS AND BREAST SHIELD CONNECTORS;
   (II) BREAST PUMP TUBES AND TUBING ADAPTERS;
   (III) BREAST PUMP VALVES AND MEMBRANES;
   (IV) BACKFLOW PROTECTORS AND BACKFLOW PROTECTOR ADAPTORS;
   (V)  BOTTLES  AND  BOTTLE CAPS SPECIFIC TO THE OPERATION OF THE BREAST
 PUMP;
   (VI) BREAST MILK STORAGE BAGS; AND
   (VII) OTHER ITEMS THAT MAY BE USEFUL TO INITIATE, SUPPORT, OR  SUSTAIN
 BREASTFEEDING  USING  A  BREAST  PUMP  DURING LACTATION THAT MAY BE SOLD
 SEPARATELY, BUT ARE GENERALLY SOLD AS PART OF A BREAST PUMP KIT.
   (D) "BREAST PUMP KIT" SHALL MEAN A KIT THAT CONTAINS A BREAST PUMP AND
 ONE OR MORE OF THE FOLLOWING ITEMS:
   (I) BREAST PUMP COLLECTION AND STORAGE SUPPLIES; OR
   (II) OTHER TANGIBLE PERSONAL PROPERTY THAT MAY BE USEFUL TO  INITIATE,
 SUPPORT,  OR SUSTAIN BREASTFEEDING USING A BREAST PUMP DURING LACTATION,
 PROVIDED THAT THE OTHER TANGIBLE PERSONAL PROPERTY SOLD WITH THE  BREAST
 PUMP  KIT AT THE TIME OF THE SALE ARE LESS THAN TEN PERCENT OF THE TOTAL
 SALES PRICE OF THE BREAST PUMP KIT.
   § 2. This act shall take effect immediately.