STATE OF NEW YORK
________________________________________________________________________
8033--A
IN SENATE
January 20, 2022
___________
Introduced by Sens. BAILEY, HARCKHAM, MANNION, REICHLIN-MELNICK -- read
twice and ordered printed, and when printed to be committed to the
Committee on Budget and Revenue -- reported favorably from said
committee and committed to the Committee on Finance -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to establishing the diaper
initiative affordability for parents and elderly remedy (DIAPER) act
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "diaper initiative affordability for parents and elderly remedy
3 (DIAPER) act".
4 § 2. Subdivision (a) of section 1115 of the tax law is amended by
5 adding a new paragraph 30-a to read as follows:
6 (30-a) Diapers intended for human use including, but not limited to:
7 disposable, reusable, adult, and children's diapers.
8 § 3. This act shall take effect on the first day of the sales tax
9 quarterly period, as described in subdivision (b) of section 1136 of the
10 tax law, next commencing at least 90 days after this act shall have
11 become a law and shall apply to sales made on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13906-02-2
