Bill
Bill > S02074
NY S02074
NY S02074Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipali
summary
Introduced
01/15/2025
01/15/2025
In Committee
01/07/2026
01/07/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 General Assembly
Bill Summary
AN ACT to amend the tax law, in relation to enacting the "disaster preparedness and emergency planning act" relating to establishing a local sales and use tax exemption for emergency preparedness supplies
AI Summary
This bill creates the "Disaster Preparedness and Emergency Planning Act," which authorizes local governments in New York 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, must establish and publish a list of eligible items on their websites, drawing from resources like FEMA and the American Red Cross guidelines. The bill requires the division to create public service announcements in multiple languages, including 30-second and 60-second spots, to help raise awareness about the tax exemption. Municipalities must conduct a public awareness campaign at least 90 days before the exemption takes effect, ensuring residents understand the availability of tax-free emergency preparedness supplies. The goal is to encourage New Yorkers to better prepare for potential natural or man-made emergencies by making essential supplies more affordable.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (on 01/07/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nysenate.gov/legislation/bills/2025/S2074 |
| BillText | https://assembly.state.ny.us/leg/?default_fld=&bn=S02074&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#S02074 |
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