Bill > S05918

This bill amends New York's tax law to create a sales and use tax exemption for motor vehicles that will be modified for operation by or transportation of individuals with disabilities. The exemption applies to new or used vehicles not more than five years old and with less than 50,000 miles, which must be owned by the person with a disability or their immediate family member. To qualify, the vehicle must include adaptive equipment like hand controls, wheelchair lock downs, or structural modifications such as floor cut-outs or raised doors, and must be used at least 80% of the time by or for a person with a disability. To receive the exemption, the purchaser must provide a certificate attesting to the disability, which will be reviewed by the tax commissioner. The definition of "person with a disability" follows the existing definition in New York's executive law. The bill aims to reduce the financial burden on individuals with disabilities who require specialized vehicle modifications, providing tax relief for these essential adaptations. The law will take effect 90 days after it becomes official, with preparatory regulatory work allowed to begin immediately.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S5918