Bill
Bill > A04686
NY A04686
NY A04686Exempts 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
02/04/2025
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 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)
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/A4686 |
| BillText | https://assembly.state.ny.us/leg/?default_fld=&bn=A04686&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A04686 |
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