S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7023
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 18, 2025
                                ___________
 
 Introduced  by M. of A. BOLOGNA -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to providing for  a  sales  and
   use  tax  exemption  for items necessary for the care and safety of an
   infant or small child, and to allowing the city of New York to opt out
   of such tax exemption as applied to local taxes
 
   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) ITEMS NECESSARY FOR THE CARE AND SAFETY OF  AN  INFANT  OR  SMALL
 CHILD,  INCLUDING,  BUT NOT LIMITED TO: STROLLERS, CAR SEATS, INFANT AND
 TODDLER MATTRESSES, AND CRIBS.
   § 2. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
 adding a new clause 12 to read as follows:
   (12)  NOTWITHSTANDING THE PROVISIONS OF SECTION ELEVEN HUNDRED FIFTEEN
 OF THIS ARTICLE OR ANY OTHER PROVISION OF LAW, A CITY WITH A  POPULATION
 OF A MILLION OR MORE MAY, BY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED
 BY SUCH CITY, EXEMPT ITSELF FROM THE EXEMPTION FROM TAXES UNDER SUBDIVI-
 SION  (A)  OF  THIS  SECTION  OTHERWISE  PROVIDED IN ACCORDANCE WITH THE
 EXEMPTION ON SALES OF ITEMS NECESSARY FOR THE  CARE  AND  SAFETY  OF  AN
 INFANT  OR SMALL CHILD AS PROVIDED UNDER PARAGRAPH FORTY-SEVEN OF SUBDI-
 VISION (A) OF SUCH SECTION ELEVEN HUNDRED FIFTEEN. SUCH  CITY  SHALL  BE
 EMPOWERED  TO  ADOPT OR REPEAL SUCH LOCAL LAW, ORDINANCE, OR RESOLUTION.
 SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO  AMEND  ANY  LOCAL  LAW,
 ORDINANCE,  OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT
 TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION  TWELVE  HUNDRED  TEN  OF
 THIS CHAPTER.
   §  3. Paragraph 1 of subdivision (a) of section 1210 of the tax law is
 amended by adding a new subparagraph (iii) to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08522-01-5
 A. 7023                             2
              

 
   (III) ANY LOCAL LAW, ORDINANCE OR  RESOLUTION  ENACTED  BY  ANY  CITY,
 COUNTY  OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDI-
 VISION, SHALL INCLUDE THE SALES ITEMS NECESSARY FOR THE CARE AND  SAFETY
 OF  AN INFANT OR SMALL CHILD AS PROVIDED FOR IN PARAGRAPH FORTY-SEVEN OF
 SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER,
 UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHERWISE;  PROVIDED
 THAT  IF  SUCH  A CITY HAVING A POPULATION OF ONE MILLION OR MORE ENACTS
 THE RESOLUTION DESCRIBED IN SUBDIVISION (P) OF THIS SECTION  OR  REPEALS
 SUCH RESOLUTION, SUCH REPEAL OR RESOLUTION SHALL ALSO BE DEEMED TO AMEND
 ANY  LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY PROVIDING
 EXEMPTIONS FROM SUCH TAX EXEMPTION PURSUANT TO  THE  AUTHORITY  OF  THIS
 SUBDIVISION,  WHETHER  OR  NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH
 CITY ENACTS ITS RESOLUTION PURSUANT TO SUBDIVISION (P) OF  THIS  SECTION
 OR  AT THE TIME OF ANY SUCH REPEAL; PROVIDED FURTHER THAT SECTION ELEVEN
 HUNDRED SEVEN OF THIS CHAPTER, SHALL NOT APPLY TO A CITY OF ONE  MILLION
 OR  MORE  UPON  THE  ENACTMENT A RESOLUTION BY SUCH CITY PURSUANT TO THE
 AUTHORITY OF SUBDIVISION (P) OF THIS SECTION.
   § 4. Subdivision (d) of section 1210 of the tax  law,  as  amended  by
 section  4  of  part WW of chapter 60 of the laws of 2016, is amended to
 read as follows:
   (d) A local law, ordinance or resolution imposing any tax pursuant  to
 this  section,  increasing or decreasing the rate of such tax, repealing
 or suspending such tax, exempting from such tax the energy  sources  and
 services  described in paragraph three of subdivision (a) or of subdivi-
 sion (b) of this section or changing the rate of  tax  imposed  on  such
 energy  sources  and  services  or  providing  for  the credit or refund
 described in clause six of subdivision (a)  of  section  eleven  hundred
 nineteen  of  this  chapter,  or electing or repealing the exemption for
 residential solar equipment  and  electricity  in  subdivision  (ee)  of
 section  eleven  hundred  fifteen  of this article, or the exemption for
 commercial solar  equipment  and  electricity  in  subdivision  (ii)  of
 section eleven hundred fifteen of this article, or electing or repealing
 the  exemption  for  commercial fuel cell electricity generating systems
 equipment and electricity generated by  such  equipment  in  subdivision
 (kk)  of  section  eleven  hundred  fifteen of this article must go into
 effect only on one of the following  dates:  March  first,  June  first,
 September first or December first; provided, that a local law, ordinance
 or  resolution providing for the exemption described in paragraph thirty
 of subdivision (a) of section eleven hundred fifteen of this chapter  or
 repealing  any  such  exemption  or a local law, ordinance or resolution
 providing for a refund or credit described in subdivision (d) of section
 eleven hundred nineteen of this chapter or repealing such  provision  so
 provided  must  go  into  effect only on March first; PROVIDED, FURTHER,
 THAT A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING FOR  EXEMPTION  FROM
 THE  TAX EXEMPTION DESCRIBED IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A)
 OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEALING ANY  SUCH
 EXEMPTION  FROM  SUCH TAX EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED
 PURSUANT TO THE AUTHORITY OF SUBDIVISION (P) OF THIS  SECTION  PROVIDING
 FOR  SUCH  EXEMPTION FROM SUCH TAX EXEMPTION OR REPEALING SUCH EXEMPTION
 FROM SUCH TAX EXEMPTION SO PROVIDED MAY GO INTO EFFECT  IMMEDIATELY.  No
 such  local  law,  ordinance  or  resolution shall be effective unless a
 certified copy of such law, ordinance or resolution is mailed by  regis-
 tered or certified mail to the commissioner at the commissioner's office
 in  Albany at least ninety days prior to the date it is to become effec-
 tive. However, the commissioner may waive  and  reduce  such  ninety-day
 minimum notice requirement to a mailing of such certified copy by regis-
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 tered  or  certified  mail  within a period of not less than thirty days
 prior to such effective date if the commissioner deems such action to be
 consistent with the commissioner's duties under section  twelve  hundred
 fifty of this article and the commissioner acts by resolution. Where the
 restriction  provided for in section twelve hundred twenty-three of this
 article as to the effective date of a tax  and  the  notice  requirement
 provided  for  therein  are  applicable  and  have  not been waived, the
 restriction and notice requirement in  section  twelve  hundred  twenty-
 three of this article shall also apply.
   §  5.  Section 1210 of the tax law is amended by adding a new subdivi-
 sion (p) to read as follows:
   (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY:
   (1)  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,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
 AND EMPOWERED TO ELECT TO EXEMPT ITSELF FROM ANY REQUIRED EXEMPTION FROM
 TAXES IN ACCORDANCE WITH PARAGRAPH FORTY-SEVEN  OF  SUBDIVISION  (A)  OF
 SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER, PROVIDING FOR EXEMPTION
 FROM CERTAIN TAXES ON THE SALE OF ITEMS NECESSARY FOR THE CARE AND SAFE-
 TY OF AN INFANT OR SMALL CHILD FROM STATE  SALES  AND  COMPENSATING  USE
 TAXES,  BY  ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO
 OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE  PROVISIONS  OF
 SUBDIVISIONS  (D) AND (E) OF THIS SECTION, SUCH ENACTMENT OF SUCH RESOL-
 UTION SHALL BE DEEMED TO BE IN FULL FORCE AND EFFECT.
   (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION   1.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
 CONTRACTED TO BE GIVEN FOR ITEMS NECESSARY FOR THE CARE AND SAFETY OF AN
 INFANT OR SMALL CHILD EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES
 PURSUANT TO PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF  SECTION  ELEVEN
 HUNDRED  FIFTEEN  OF  THIS  CHAPTER  SHALL  NOT BE EXEMPT FROM SALES AND
 COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
   2. THIS RESOLUTION SHALL TAKE EFFECT,  (INSERT  THE  DATE)  AND  SHALL
 APPLY  TO  SALES MADE AND USES OCCURRING ON AND AFTER THAT DATE ALTHOUGH
 SHALL NOT INCLUDE SALES MADE OR OCCURRING UNDER A PRIOR CONTRACT.
   § 6. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  beginning  at least ninety days after the date this act shall
 have become a law.