A02108 Summary:
| BILL NO | A02108 |
| SAME AS | SAME AS S06992 |
| SPONSOR | Forrest |
| COSPNSR | Epstein |
| MLTSPNSR | |
| Amd §1115, Tax L | |
| Exempts baby bottles and bottle nipples from sales and compensating use tax. | |
A02108 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 2108 2025-2026 Regular Sessions IN ASSEMBLY January 15, 2025 ___________ Introduced by M. of A. FORREST -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to establishing a tax credit for baby bottles and bottle nipples 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) Baby bottles and bottle nipples. For the purposes of this para- 4 graph: 5 (A) "Baby bottle" means a bottle fitted with a bottle nipple for 6 giving milk and other drinks to babies and very young children. 7 (B) "Bottle nipple" means a flexible part of a baby bottle that has a 8 hole for milk to flow through and that a baby can suck from. 9 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03994-01-5