Bill > A00122

This bill creates the "Disaster Preparedness and Emergency Planning Act," which authorizes local governments to provide a sales tax exemption for emergency preparedness supplies. Under the bill, counties and cities can choose to enact a resolution that exempts sales of emergency preparedness items from local sales and use taxes, with the exemption set to begin no earlier than September 1, 2025. The Division of Homeland Security and Emergency Services, working with the Department of Taxation and Finance, is required to establish and publish a list of eligible tax-exempt items, drawing from resources like FEMA and the American Red Cross guidelines for emergency supplies. The bill also mandates that the Division create public service announcements and promotional materials about the tax exemption in multiple languages, which municipalities must use to conduct a public awareness campaign at least 90 days before the exemption takes effect. The goal is to help residents more easily and affordably prepare for potential natural or man-made emergencies by reducing the cost of essential emergency supplies through a local sales tax exemption.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A122