Bill > A06115

This bill amends the New York State tax law to provide a sales and use tax exemption for zero-emission school buses and all related equipment used in their operation. Specifically, the bill adds a new subdivision to Section 1115 of the tax law that will eliminate sales tax on zero-emission school buses, which are defined according to Section 3638 of the education law. By removing the sales tax burden on these vehicles and their associated parts and equipment, the bill aims to make zero-emission school buses more financially attractive and potentially encourage school districts to transition to more environmentally friendly transportation options. The tax exemption will take effect on the first day of a quarterly sales tax period following thirty days after the bill becomes law, providing an immediate financial incentive for purchasing these environmentally friendly vehicles.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6115