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Bill > A04686


NY A04686

NY A04686
Exempts the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes; defines "cloth face coverings" as any material manufactured with the intent of covering the nose and mouth that can be secured to the head or ears with ties or straps.


summary

Introduced
02/04/2025
In Committee
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 exempting the sale of cloth face coverings used to prevent the spread of the novel coronavirus, COVID-19 from sales and use taxes

AI Summary

This bill amends the New York State tax law to exempt the sale of cloth face coverings used to prevent the spread of COVID-19 from sales and use taxes. Specifically, the bill defines "cloth face coverings" as any material purposely manufactured to cover the nose and mouth, which can be secured to the head or ears using ties or straps. The tax exemption will take effect on the first day of the sales tax quarterly period that begins at least 90 days after the bill becomes law. By providing this tax exemption, the bill aims to make cloth face coverings more affordable and accessible during the COVID-19 pandemic, potentially encouraging more people to use them as a public health measure to reduce virus transmission.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

referred to ways and means (on 01/07/2026)

bill text


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