BILL NUMBER: S6992

SPONSOR: PERSAUD
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax credit
for baby bottles and bottle nipples

 
PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this bill is to exempt baby bottles and bottle nipples
from sales and compensating use tax, making these essential items more
affordable for families with young children.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Amends subdivision (a) of section 1115 of the tax law by
adding a new paragraph 47, which specifies that baby bottles and bottle
nipples are exempt from sales and compensating use tax. The section
defines "baby bottle" as a bottle fitted with a nipple for giving milk
and other drinks to babies and young children, and "bottle nipple" as a
flexible part of a baby bottle that allows milk to flow through and that
              

a baby can suck from.

Section 2: Provides that this act shall take effect immediately upon
enactment.

 
JUSTIFICATION:

Baby bottles and bottle nipples are essential items for feeding infants
and young children. These items are not luxury goods but necessary tools
for the health and well-being of babies. Currently, these items are
subject to sales tax, which adds an additional financial burden on fami-
lies, particularly those with lower incomes who are already struggling
to afford essential goods.

By exempting baby bottles and bottle nipples from sales tax, this bill
provides direct financial relief to families, ensuring that all parents
have access to affordable feeding tools for their children.  This
exemption acknowledges the importance of supporting families during the
critical early years of a child's life and aligns with the state's
broader goals of reducing child poverty and promoting child welfare.

Several other states, including New Jersey and Pennsylvania, have
already enacted similar exemptions, recognizing the need to alleviate
the financial pressures on parents. New York should follow suit to
support its families and ensure that essential baby products are acces-
sible to all.

 
PRIOR LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS:

The exemption of baby bottles and bottle nipples from sales tax will
result in a minor reduction in state tax revenue; however, this is
expected to be offset by the long-term benefits of supporting families
and reducing the economic stress associated with raising children.
 
EFFECTIVE DATE:
This act shall take effect immediately upon enactment.