Bill > A07486

This bill amends the New York tax law to create a sales and use tax exemption for specific dry cleaning equipment and machinery that meets certain environmental standards. The exemption applies to equipment certified by the Department of Environmental Conservation (DEC) that is primarily used for controlling, preventing, or reducing pollution from dry cleaning operations. Specifically, the exemption covers pollution prevention or control equipment like processes, facilities, devices, fixtures, and machinery installed in dry cleaning plants. To qualify, the cleaning systems must not rely on EPA-classified Hazardous Air Pollutants and must either qualify for or be exempt from air facility registration with the DEC. The tax exemption will take effect on the first day of the next sales tax quarterly period after the bill becomes law, and will apply to sales made on or after that date. The bill aims to incentivize dry cleaning businesses to adopt more environmentally friendly equipment by reducing the financial burden of purchasing such systems through a sales tax exemption.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7486