New York State Assembly

Bill No.:  

 
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S04607 Summary:

BILL NO	S04607
SAME AS	No Same As
SPONSOR	LANZA
COSPNSR
MLTSPNSR
Amd §1115, Tax L
Provides an exemption from sales and compensating use taxes for lifeguard services provided by a qualified lifeguard or aquatic supervisory staff.

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S04607 Actions:

BILL NO	S04607
02/13/2023	REFERRED TO BUDGET AND REVENUE
01/03/2024	REFERRED TO BUDGET AND REVENUE

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S04607 Committee Votes:

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S04607 Floor Votes:

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S04607 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4607
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                    February 13, 2023
                                       ___________
 
        Introduced  by  Sen.  LANZA  -- 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 providing an  exemption  for
          lifeguard services
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
     2  subdivision (ll) to read as follows:
     3    (ll)  Services  otherwise taxable under paragraph eight of subdivision
     4  (c) of section eleven hundred five of this article shall be exempt  when
     5  such  services are provided by a qualified lifeguard or aquatic supervi-
     6  sory staff as defined by part six of title ten of  the  New  York  state
     7  codes, rules and regulations.
     8    § 2. This act shall take effect immediately.
 
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08699-01-3

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