STATE OF NEW YORK
________________________________________________________________________
2147
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 exempting breast pumps and
breast pump kits from sales and compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 46 of subdivision (a) of section 1115 of the tax
2 law, as added by section 1 of part MM of chapter 59 of the laws of 2021,
3 is amended to read as follows:
4 (46) Breast pumps, breast pump replacement parts [and], breast pump
5 collection and storage supplies, and breast pump kits to an individual
6 purchaser for home use. For purposes of this subdivision:
7 (A) "Breast pump" shall mean an electrically or manually controlled
8 pump device designed and marketed to be used to express milk from a
9 human breast during lactation, including the electrically or manually
10 controlled pump device and any battery, alternating current (AC) adapt-
11 er, or other power supply unit packaged and sold with the pump device at
12 the time of sale to power the pump device.
13 (B) "Breast pump replacement parts" shall mean items used in conjunc-
14 tion with a breast pump to collect milk expressed from a human breast
15 and shall include, but not be limited to: breast shields and breast
16 shield connectors; breast pump tubes and tubing adapters; breast pump
17 valves and membranes; backflow protectors and backflow protector adapt-
18 ers; and bottles and bottle caps specific to the operation of the breast
19 pump. "Breast pump replacement parts" does not include storage bags and
20 infant feeding bottles that are not specifically designed for, or a
21 component part of, a breast pump.
22 [(B)] (C) "Breast pump collection and storage supplies" shall mean
23 [breast milk storage bags used to collect breast milk and to store
24 collected breast milk until it is ready for consumption] tangible
25 personal property designed or marketed to be used in conjunction with a
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03990-01-5
A. 2147 2
1 breast pump to collect milk expressed from a human breast and store
2 collected milk until it is ready for consumption, including, but not
3 limited to, all of the following:
4 (i) Breast shields and breast shield connectors;
5 (ii) Breast pump tubes and tubing adapters;
6 (iii) Breast pump valves and membranes;
7 (iv) Backflow protectors and backflow protector adaptors;
8 (v) Bottles and bottle caps specific to the operation of the breast
9 pump;
10 (vi) Breast milk storage bags; and
11 (vii) Other items that may be useful to initiate, support, or sustain
12 breastfeeding using a breast pump during lactation that may be sold
13 separately, but are generally sold as part of a breast pump kit.
14 (D) "Breast pump kit" shall mean a kit that contains a breast pump and
15 one or more of the following items:
16 (i) Breast pump collection and storage supplies; or
17 (ii) Other tangible personal property that may be useful to initiate,
18 support, or sustain breastfeeding using a breast pump during lactation,
19 provided that the other tangible personal property sold with the breast
20 pump kit at the time of the sale are less than ten percent of the total
21 sales price of the breast pump kit.
22 § 2. This act shall take effect immediately.
