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.
STATE OF NEW YORK
________________________________________________________________________
5468
2025-2026 Regular Sessions
IN SENATE
February 21, 2025
___________
Introduced by Sens. COMRIE, BORRELLO, HELMING, MARTINS, OBERACKER, ROLI-
SON, STEC, TEDISCO, WEBB, WEBER -- read twice and ordered printed, and
when printed to be committed to the Committee on Budget and Revenue
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
