Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6816
SPONSOR: Griffin TITLE OF BILL:
An act to amend the tax law, in relation to allowing a tax exemption
with respect to fire extinguishers and fire, heat and carbon monoxide
alarms purchased for residential use
PURPOSE OR GENERAL IDEA OF BILL:
This bill establishes a tax-free time period during the month of October
for the purchase of fire safety-related products for residential use.
SUMMARY OF PROVISIONS:
Section 1. Section 1115 of the tax law is amended by adding a new para-
graph (46) to exempt named fire safety-related products from taxes
imposed by this article and lists the products to be included under this
article.
Section 2 sets the effective date.
JUSTIFICATION:
October is National Fire Prevention Month. This bill would serve the
dual purpose of raising awareness of fire safety and incentivizing New
York residents to equip their home with life-saving fire safety
products. Fire alarms, heat alarms, carbon monoxide detectors, and fire
extinguishers all save lives and give residents precious seconds to
escape a life-threatening situation. They may also allow for faster
response times by emergency responders through earlier alerts, and
possibly limit property damage. This bill would encourage New Yorkers to
purchase the items they need to help prevent the devastating effects of
home and apartment fires.
PRIOR LEGISLATIVE HISTORY:
2023-2024: A5951/ S6758 - Referred to Ways and Means/ Referred to Budget
and Revenue
2021-2022: A.777 - Referred to Ways and Means
2019-2020: A.2443A - Referred to Ways and Means
2017-2018: A.9653 - Referred to Ways and Means
FISCAL IMPLICATIONS FOR STATE AND. LOCAL GOVERNMENTS:
To be determined.
LOCAL FISCAL IMPLICATIONS:
None to localities unless they agree to drop local sales tax share.
EFFECTIVE DATE:
This act shall take effect on the thirtieth day after it shall have
become a law.
STATE OF NEW YORK
________________________________________________________________________
6816
2025-2026 Regular Sessions
IN ASSEMBLY
March 14, 2025
___________
Introduced by M. of A. GRIFFIN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to allowing a tax exemption
with respect to fire extinguishers and fire, heat and carbon monoxide
alarms purchased for residential use
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 47 to read as follows:
3 (47) Fire extinguishers, fire alarms, heat alarms or carbon monoxide
4 alarms purchased for residential use during the month of October.
5 § 2. This act shall take effect on the thirtieth day after it shall
6 have become a law and shall apply to eligible fire extinguishers, fire
7 alarms, heat alarms and carbon monoxide alarms purchased on or after
8 such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09131-01-5
