Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, including, but not limited to strollers, car seats, infant and toddler mattresses, and cribs and to allowing the city of New York to opt out of such tax exemption as applied to local taxes by passing a resolution.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7023
SPONSOR: Bologna TITLE OF BILL:
An act to amend the tax law, in relation to providing for a sales and
use tax exemption for items necessary for the care and safety of an
infant or small child, and to allowing the city of New York to opt out
of such tax exemption as applied to local taxes
PURPOSE:
This bill provides for a sales and use tax exemption for items necessary
for the care and safety of an infant or small child, and allows the City
of New York to opt out of such tax exemption as applied to local taxes
JUSTIFICATION:
At a time when inflation and the rising cost of living are placing
significant financial burdens on families, it is imperative that New
York State take steps to ease the strain on parents-especially those
with infants and small children. Childcare costs continue to rise,
making it more difficult for working families to afford the essential
products necessary for the health, safety, and well-being of their chil-
dren.
This legislation expands the list of childcare-related items that are
exempt from New York State sales tax, ensuring that parents are not
forced to pay additional costs on necessities required for the proper
care of their children. By removing sales tax on essential items such as
car seats, cribs, strollers, baby monitors, and other safety-related
products, this bill directly supports families with young children and
helps make childcare more affordable.
Many of these items are not discretionary purchases but rather essential
for the health and safety of infants and small children. Families
should not be burdened with additional taxes when purchasing these
fundamental childcare items.
This measure represents a commonsense investment in New York families
and demonstrates the state's commitment to easing financial burdens on
parents while prioritizing the safety and well-being of the youngest
members of our communities.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect on the first day of the sales tax quarterly
period, as described in subdivision (b) of section 1136 of the tax law,
beginning at least ninety days after the date this act shall have become
a law.
