Bill > A02148

This bill amends the New York State tax law to create a sales and compensating use tax exemption specifically for infant car seats. The bill defines an "infant car seat" by referencing the definition in the vehicle and traffic law, which describes it as an initial appropriate child restraint system. By adding this exemption, the bill ensures that parents and caregivers will not have to pay sales tax when purchasing infant car seats, potentially making these essential safety devices more affordable. The exemption takes effect immediately upon passage, which means consumers can benefit from the tax break right away. This type of targeted tax exemption is often designed to support families with young children and encourage the use of child safety equipment by reducing its financial burden.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2148