NY State Senate Bill 2025-S4601A

Current Bill Status - In Senate Committee Finance Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 01, 2026	print number 4601a
Apr 01, 2026	amend and recommit to finance
Feb 10, 2026	reported and committed to finance
Jan 07, 2026	referred to budget and revenue
Mar 12, 2025	reported and committed to finance
Feb 10, 2025	referred to budget and revenue

Votes

- Feb 10, 2026 - Budget And Revenue Committee Vote
  S4601A
  
  Aye
  
  6
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  
  0
  - - Budget And Revenue Committee Vote: Feb 10, 2026
      
      aye (6)
      
      Addabbo Jr.
      
      Comrie
      
      Gounardes
      
      Ramos
      
      Rhoads
      
      Weber
      
      nay (1)
      
      Krueger
  Mar 12, 2025 - Budget And Revenue Committee Vote
  S4601A
  
  Aye
  
  5
  
  Nay
  
  0
  
  Aye with Reservations
  
  1
  
  Absent
  
  0
  
  Excused
  
  1
  
  Abstained
  
  0
  - - Budget And Revenue Committee Vote: Mar 12, 2025
      
      aye (5)
      
      Addabbo Jr.
      
      Gounardes
      
      Ramos
      
      Rhoads
      
      Weber
      
      aye wr (1)
      
      Krueger
      
      excused (1)
      
      Comrie

Bill Amendments

Original

A (Active)

co-Sponsors

2025-S4601 - Details

See Assembly Version of this Bill:: A6876
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in 2023-2024 Legislative Session:: S4744, A5912

2025-S4601 - Summary

Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.

2025-S4601 - Sponsor Memo

                                 
BILL NUMBER: S4601

SPONSOR: GOUNARDES
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting school supplies
from sales tax during a specified period each year

 
PURPOSE:

To establish a 15-day period each year to exempt school supplies or
items commonly used by a student in a course of study from sales tax.

 
SUMMARY OF PROVISIONS:

Section 1: Amends the Tax Law by adding a new paragraph in subdivision
(a) of section 1115 to establish a 15-day period each year to exempt
school supplies or items commonly used by a student in a course of study
from the sales tax.

Sections 2 and 3: Amend paragraphs 1 and 4 of subdivision (a) of section
1210 of the Tax Law to authorize counties and cities to establish the

sales tax exemption of school supplies or items commonly used by a
student in a course of study.

Section 4: Provides an immediate effective date and applies to taxable
periods beginning on and after August first in the year next succeeding
the year in which it shall have become a law.

 
JUSTIFICATION:

Some states in the United States offer "tax-free-weekend" for purchases
of school supplies before the start of the school season.  This is done
to help families and children get better access to school supplies which
are necessary for children to learn. This bill will establish a longer,
15-day period for the sales tax holiday on school supplies or items
commonly used by a student in a course of study. School supplies or
items commonly used by a student in a course of study will include book
bags or backpacks, textbooks, pens, pencils, highlighters, crayons,
markers, erasers, index cards, paper, notebooks, binders, folders, scis-
sors, rulers, calculators etc. Each year families will experience the
sales tax exemption days prior to the beginning of the school year. The
bill also establishes a price threshold of less than $110 per purchase,
in line with the current price thresholds for sales tax exemptions for
clothing and footwear - other necessary purchases for which the state
has seen fit to provide relief to working families.

 
LEGISLATIVE HISTORY:

2024: S4744A - Reported to Finance

2023: S4744A - Reported to Finance

 
FISCAL IMPLICATIONS:

TBD

 
EFFECTIVE DATE:
This act shall take effect immediately and apply to taxable periods
beginning on and after August first in the year next succeeding the year
in which it shall have become a law.

2025-S4601 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4601
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 10, 2025
                                ___________
 
 Introduced by Sen. GOUNARDES -- 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 exempting school supplies
   from sales tax during a specified period each year
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 47 to read as follows:
   (47) SCHOOL SUPPLIES OR ITEMS COMMONLY USED BY A STUDENT IN  A  COURSE
 OF  STUDY  FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR CONTRACTED TO
 BE GIVEN IS LESS THAN ONE HUNDRED TEN DOLLARS FOR  THE  TOTAL  PURCHASE,
 WHICH  SHALL  INCLUDE,  BUT  NOT  BE LIMITED TO, BOOK BAGS OR BACKPACKS,
 TEXTBOOKS, PENS, PENCILS, HIGHLIGHTERS, CRAYONS, MARKERS, ERASERS, INDEX
 CARDS, PAPER, NOTEBOOKS, BINDERS, FOLDERS, SCISSORS, RULERS, AND  CALCU-
 LATORS. ONLY THE PURCHASES MADE DURING THE FIFTEEN-DAY PERIOD COMMENCING
 ON  THE  FIFTEENTH DAY IMMEDIATELY PRECEDING THE FIRST MONDAY IN SEPTEM-
 BER, KNOWN AS LABOR DAY, AND ENDING ON LABOR DAY, DURING  EACH  CALENDAR
 YEAR SHALL BE EXEMPT UNDER THIS PARAGRAPH.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  5  of part J of chapter 59 of the laws of 2021, is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition and exemption provisions of  such  article,  so  far  as  the
 provisions  of  such  article twenty-eight can be made applicable to the
 taxes imposed by such city or  county  and  with  such  limitations  and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05617-02-5

 S. 4601                             2
 
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred  ten  of  this  chapter, except as otherwise provided.  Notwith-
 standing the foregoing, a tax imposed by a  city  or  county  authorized
 under  this subdivision shall not include the tax imposed on charges for
 admission to race tracks and simulcast facilities under subdivision  (f)
 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 nance  or  resolution enacted by any city of less than one million or by
 any county or school district, imposing the  taxes  authorized  by  this
 subdivision,  shall, notwithstanding any provision of law to the contra-
 ry, exclude from the operation of such local taxes all sales of tangible
 personal property for use or consumption directly and  predominantly  in
 the  production of tangible personal property, gas, electricity, refrig-
 eration or steam, for sale, by  manufacturing,  processing,  generating,
 assembly,  refining,  mining  or  extracting;  and all sales of tangible
 personal property for use or consumption  predominantly  either  in  the
 production  of  tangible personal property, for sale, by farming or in a
 commercial horse boarding operation, or in both; and all sales  of  fuel
 sold  for use in commercial aircraft and general aviation aircraft; and,
 unless such city, county or school district elects otherwise, shall omit
 the provision for credit or refund contained in clause six  of  subdivi-
 sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
 chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
 city,  county  or school district, imposing the taxes authorized by this
 subdivision, shall omit the residential solar energy  systems  equipment
 and  electricity exemption provided for in subdivision (ee), the commer-
 cial solar energy systems equipment and electricity  exemption  provided
 for in subdivision (ii), the commercial fuel cell electricity generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in  subdivision  (kk)  [and],  the  clothing  and  footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven hundred fifteen of this chapter, AND THE SCHOOL SUPPLIES OR ITEMS
 COMMONLY  USED  BY A STUDENT IN A COURSE OF STUDY EXEMPTION PROVIDED FOR
 IN PARAGRAPH FORTY-SEVEN OF SUBDIVISION (A) OF  SECTION  ELEVEN  HUNDRED
 FIFTEEN  OF  THIS  CHAPTER,  unless such city, county or school district
 elects otherwise as to such residential solar energy  systems  equipment
 and  electricity  exemption, such commercial solar energy systems equip-
 ment and electricity exemption, commercial fuel cell electricity  gener-
 ating  systems  equipment  and  electricity  generated by such equipment
 exemption [or], such clothing and footwear  exemption,  OR  SUCH  SCHOOL
 SUPPLIES  OR  ITEMS  COMMONLY  USED  BY  A  STUDENT IN A COURSE OF STUDY
 EXEMPTION.
   § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
 amended by section 2 of part WW, subparagraphs (xii) and (xiii) as sepa-
 rately amended and subparagraph (xiv) as added by section 6 of part Z of
 chapter 60 of the laws of 2016, is amended to read as follows:
   (4) Notwithstanding any other provision of law to  the  contrary,  any
 local  law  enacted  by any city of one million or more that imposes the
 taxes authorized by this subdivision (i) may omit the exception provided
 in subparagraph (ii) of paragraph three of subdivision  (c)  of  section
 eleven  hundred  five of this chapter for receipts from laundering, dry-
 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
 (ii) may impose the tax described in paragraph six of subdivision (c) of
 section eleven hundred five of this chapter at a rate in addition to the
 rate prescribed by this section not to exceed two percent  in  multiples
 S. 4601                             3
 
 of  one-half  of one percent; (iii) shall provide that the tax described
 in paragraph six of subdivision (c) of section eleven  hundred  five  of
 this chapter does not apply to facilities owned and operated by the city
 or  an agency or instrumentality of the city or a public corporation the
 majority of whose members are appointed by the chief  executive  officer
 of  the  city  or the legislative body of the city or both of them; (iv)
 shall not include any tax on receipts from, or the use of, the  services
 described  in  paragraph  seven  of  subdivision  (c)  of section eleven
 hundred five of this chapter; (v) shall provide that,  for  purposes  of
 the  tax  described in subdivision (e) of section eleven hundred five of
 this chapter, "permanent resident" means any occupant  of  any  room  or
 rooms  in  a hotel for at least one hundred eighty consecutive days with
 regard to the period of such occupancy;  (vi)  may  omit  the  exception
 provided  in  paragraph one of subdivision (f) of section eleven hundred
 five of this chapter for charges to a patron for admission  to,  or  use
 of,  facilities  for  sporting activities in which the patron is to be a
 participant, such as  bowling  alleys  and  swimming  pools;  (vii)  may
 provide  the  clothing  and  footwear  exemption  in paragraph thirty of
 subdivision (a) of section eleven hundred fifteen of this chapter,  and,
 notwithstanding  any provision of subdivision (d) of this section to the
 contrary, any local law providing for such exemption or  repealing  such
 exemption,  may  go into effect on any one of the following dates: March
 first, June first, September first or December first; (viii) shall  omit
 the  exemption  provided  in  paragraph  forty-one of subdivision (a) of
 section eleven hundred fifteen of this  chapter;  (ix)  shall  omit  the
 exemption  provided in subdivision (c) of section eleven hundred fifteen
 of this chapter insofar as it applies to fuel, gas, electricity, refrig-
 eration and steam, and gas, electric, refrigeration and steam service of
 whatever nature for use or consumption directly and exclusively  in  the
 production  of gas, electricity, refrigeration or steam; (x) shall omit,
 unless such city elects otherwise, the provision for  refund  or  credit
 contained  in  clause  six  of  subdivision (a) or in subdivision (d) of
 section eleven hundred nineteen  of  this  chapter;  (xii)  shall  omit,
 unless  such  city elects otherwise, the exemption for residential solar
 energy systems equipment and electricity provided in subdivision (ee) of
 section eleven hundred fifteen  of  this  chapter;  (xiii)  shall  omit,
 unless  such  city  elects otherwise, the exemption for commercial solar
 energy systems equipment and electricity provided in subdivision (ii) of
 section eleven hundred  fifteen  of  this  chapter;  [and]  (xiv)  shall
 exclude  from  the  operation of such local taxes all sales of fuel sold
 for use in commercial aircraft and general aviation aircraft[.   (xiv)];
 (XV)  shall  omit,  unless such city elects otherwise, the exemption for
 commercial fuel cell electricity generating systems equipment and  elec-
 tricity  generated  by  such  equipment  provided in subdivision (kk) of
 section eleven hundred fifteen  of  this  chapter[.];  AND    (XVI)  MAY
 PROVIDE  THE  SCHOOL  SUPPLIES AND ITEMS COMMONLY USED BY A STUDENT IN A
 COURSE OF STUDY EXEMPTION  IN  PARAGRAPH   FORTY-SEVEN   OF  SUBDIVISION
 (A)  OF  SECTION  ELEVEN  HUNDRED FIFTEEN OF THIS CHAPTER, AND, NOTWITH-
 STANDING ANY PROVISION OF SUBDIVISION  (D)  OF  THIS  SECTION  TO    THE
 CONTRARY,  ANY  LOCAL LAW PROVIDING FOR SUCH EXEMPTION OR REPEALING SUCH
 EXEMPTION,  MAY  BE  APPLICABLE  ONLY  TO  THE PURCHASES MADE DURING THE
 FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH DAY IMMEDIATELY PRECEDING
 THE FIRST MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY, AND ENDING  ON  LABOR
 DAY,  DURING EACH CALENDAR YEAR. Any reference in this chapter or in any
 local law, ordinance or resolution enacted pursuant to the authority  of
 this  article to former subdivisions (n) or (p) of this section shall be
 S. 4601                             4
 
 deemed to be a reference to clauses (xii) or (xiii) of  this  paragraph,
 respectively,  and  any  such  local  law,  ordinance or resolution that
 provides the exemptions provided in such former subdivisions (n)  and/or
 (p) shall be deemed instead to provide the exemptions provided in claus-
 es (xii) and/or (xiii) of this paragraph.
   § 4. This act shall take effect immediately and shall be applicable to
 taxable  periods  beginning  on  and after August first in the year next
 succeeding the year in which it shall have become a law.

co-Sponsors

2025-S4601A (ACTIVE) - Details

See Assembly Version of this Bill:: A6876
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§1115 & 1210, Tax L
Versions Introduced in 2023-2024 Legislative Session:: S4744, A5912

2025-S4601A (ACTIVE) - Summary

Exempts basic school supplies from sales tax during the 15 day period prior to Labor day.

2025-S4601A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4601A

SPONSOR: GOUNARDES
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting school supplies
from sales tax during a specified period each year

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill would establish a 15-day period each year to exempt school
supplies or items commonly used by a student in a course of study from
sales tax.

 
SUMMARY OF PROVISIONS:

Section 1: Amends the Tax Law by adding a new paragraph in subdivision
(a) of section 1115 to establish a 15-day period each year to exempt
school supplies or items commonly used by a student in a course of study
from the sales tax.

Sections 2 and 3: Amend paragraphs 1 and 4 of subdivision (a) of section

1210 of the Tax Law to authorize counties and cities to establish the
sales tax exemption of school supplies or items commonly used by a
student in a course of study.

Section 4: Provides an immediate effective date and applies to taxable
periods beginning on and after August first in the year next succeeding
the year in which it shall have become a law.

 
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION:

The A print makes a technical amendment to the bill by enumerating the
most recently chaptered amendment to Section 1210 of the Tax Law.

 
JUSTIFICATION:

Some states in the United States offer "tax-free-weekend" for purchases
of school supplies before the start of the school season.  This is done
to help families and children get better access to school supplies which
are necessary for children to learn. This bill will establish a longer,
15-day period for the sales tax holiday on school supplies or items
commonly used by a student in a course of study. School supplies or
items commonly used by a student in a course of study will include book
bags or backpacks, textbooks, pens, pencils, highlighters, crayons,
markers, erasers, index cards, paper, notebooks, binders, folders, scis-
sors, rulers, calculators etc. Each year families will experience the
sales tax exemption days prior to the beginning of the school year. The
bill also establishes a price threshold of less than $110 per purchase,
in line with the current price thresholds for sales tax exemptions for
clothing and footwear - other necessary purchases for which the state
has seen fit to provide relief to working families.

 
PRIOR LEGISLATIVE HISTORY:

2025: S4601 - Reported to Finance

2024: S4744A - Reported to Finance

2023: S4744A - Reported to Finance

 
FISCAL IMPLICATIONS:

TBD

 
EFFECTIVE DATE:
This act shall take effect immediately and apply to taxable periods
beginning on and after August first in the year next succeeding the year
in which it shall have become a law.

2025-S4601A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4601--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 10, 2025
                                ___________
 
 Introduced by Sens. GOUNARDES, RHOADS -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue -- recommitted to the Committee on Budget and Revenue in accordance
   with  Senate  Rule 6, sec. 8 -- reported favorably from said committee
   and committed to the Committee on  Finance  --  committee  discharged,
   bill  amended,  ordered  reprinted  as amended and recommitted to said
   committee
 
 AN ACT to amend the tax law, in relation to  exempting  school  supplies
   from sales tax during a specified period each year
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 47 to read as follows:
   (47)  SCHOOL  SUPPLIES OR ITEMS COMMONLY USED BY A STUDENT IN A COURSE
 OF STUDY FOR WHICH THE RECEIPT OR CONSIDERATION GIVEN OR  CONTRACTED  TO
 BE  GIVEN  IS  LESS THAN ONE HUNDRED TEN DOLLARS FOR THE TOTAL PURCHASE,
 WHICH SHALL INCLUDE, BUT NOT BE LIMITED  TO,  BOOK  BAGS  OR  BACKPACKS,
 TEXTBOOKS, PENS, PENCILS, HIGHLIGHTERS, CRAYONS, MARKERS, ERASERS, INDEX
 CARDS,  PAPER, NOTEBOOKS, BINDERS, FOLDERS, SCISSORS, RULERS, AND CALCU-
 LATORS. ONLY THE PURCHASES MADE DURING THE FIFTEEN-DAY PERIOD COMMENCING
 ON THE FIFTEENTH DAY IMMEDIATELY PRECEDING THE FIRST MONDAY  IN  SEPTEM-
 BER,  KNOWN  AS LABOR DAY, AND ENDING ON LABOR DAY, DURING EACH CALENDAR
 YEAR SHALL BE EXEMPT UNDER THIS PARAGRAPH.
   § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
 amended to read as follows:
   (1) Either, all of the taxes described in article twenty-eight of this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05617-04-6

 S. 4601--A                          2
 
 definition  and  exemption  provisions  of  such  article, so far as the
 provisions of such article twenty-eight can be made  applicable  to  the
 taxes  imposed  by  such  city  or  county and with such limitations and
 special  provisions  as are set forth in this article. The taxes author-
 ized under this subdivision may not be  imposed  by  a  city  or  county
 unless  the  local law, ordinance or resolution imposes such taxes so as
 to include all portions and all types of  receipts,  charges  or  rents,
 subject  to  state  tax  under  sections  eleven hundred five and eleven
 hundred ten of this chapter, except as  otherwise  provided.    Notwith-
 standing  the  foregoing,  a  tax imposed by a city or county authorized
 under this subdivision shall not include the tax imposed on charges  for
 admission  to race tracks and simulcast facilities under subdivision (f)
 of section eleven hundred five of this chapter. (i) Any local law, ordi-
 nance or resolution enacted by any city of less than one million  or  by
 any  county  or  school  district, imposing the taxes authorized by this
 subdivision, shall, notwithstanding any provision of law to the  contra-
 ry, exclude from the operation of such local taxes all sales of tangible
 personal  property  for use or consumption directly and predominantly in
 the production of tangible personal property, gas, electricity,  refrig-
 eration  or  steam,  for sale, by manufacturing, processing, generating,
 assembly, refining, mining or extracting;  and  all  sales  of  tangible
 personal  property  for  use  or consumption predominantly either in the
 production of tangible personal property, for sale, by farming or  in  a
 commercial  horse  boarding operation, or in both; and all sales of fuel
 sold for use in commercial aircraft and general aviation aircraft;  and,
 unless such city, county or school district elects otherwise, shall omit
 the  provision  for credit or refund contained in clause six of subdivi-
 sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
 chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
 city, county or school district, imposing the taxes authorized  by  this
 subdivision,  shall  omit the residential solar energy systems equipment
 and electricity exemption provided for in subdivision (ee), the  commer-
 cial  solar  energy systems equipment and electricity exemption provided
 for in subdivision (ii), the commercial fuel cell electricity generating
 systems equipment and electricity generated by such equipment  exemption
 provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
 exemption provided for in paragraph thirty of subdivision (a) of section
 eleven hundred fifteen of this chapter, AND THE SCHOOL SUPPLIES OR ITEMS
 COMMONLY USED BY A STUDENT IN A COURSE OF STUDY EXEMPTION  PROVIDED  FOR
 IN  PARAGRAPH  FORTY-SEVEN  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
 FIFTEEN OF THIS CHAPTER, unless such city,  county  or  school  district
 elects  otherwise  as to such residential solar energy systems equipment
 and electricity exemption, such commercial solar energy  systems  equip-
 ment  and electricity exemption, commercial fuel cell electricity gener-
 ating systems equipment and  electricity  generated  by  such  equipment
 exemption  [or],  such  clothing  and footwear exemption, OR SUCH SCHOOL
 SUPPLIES OR ITEMS COMMONLY USED BY  A  STUDENT  IN  A  COURSE  OF  STUDY
 EXEMPTION.
   § 3. Paragraph 4 of subdivision (a) of section 1210 of the tax law, as
 amended  by  section  2  of  part  WW of chapter 60 of the laws of 2016,
 subparagraph (v) as amended by chapter 99 of the laws of 2025,  subpara-
 graphs  (xii) and (xiii) as separately amended and subparagraph (xiv) as
 added by section 6 of part Z of chapter 60  of  the  laws  of  2016,  is
 amended to read as follows:
   (4)  Notwithstanding  any  other provision of law to the contrary, any
 local law enacted by any city of one million or more  that  imposes  the
 S. 4601--A                          3
 
 taxes authorized by this subdivision (i) may omit the exception provided
 in  subparagraph  (ii)  of paragraph three of subdivision (c) of section
 eleven hundred five of this chapter for receipts from  laundering,  dry-
 cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining;
 (ii) may impose the tax described in paragraph six of subdivision (c) of
 section eleven hundred five of this chapter at a rate in addition to the
 rate  prescribed  by this section not to exceed two percent in multiples
 of one-half of one percent; (iii) shall provide that the  tax  described
 in  paragraph  six  of subdivision (c) of section eleven hundred five of
 this chapter does not apply to facilities owned and operated by the city
 or an agency or instrumentality of the city or a public corporation  the
 majority  of  whose members are appointed by the chief executive officer
 of the city or the legislative body of the city or both  of  them;  (iv)
 shall  not include any tax on receipts from, or the use of, the services
 described in paragraph  seven  of  subdivision  (c)  of  section  eleven
 hundred  five  of  this chapter; (v) shall provide that, for purposes of
 the tax described in subdivision (e) of section eleven hundred  five  of
 this  chapter,  "permanent  resident"  means any occupant of any room or
 rooms in a hotel or short term rental unit  for  at  least  one  hundred
 eighty  consecutive  days  with  regard to the period of such occupancy;
 (vi) may omit the exception provided in paragraph one of subdivision (f)
 of section eleven hundred five of this chapter for charges to  a  patron
 for admission to, or use of, facilities for sporting activities in which
 the  patron  is to be a participant, such as bowling alleys and swimming
 pools; (vii) may provide the clothing and footwear  exemption  in  para-
 graph  thirty  of  subdivision  (a) of section eleven hundred fifteen of
 this chapter, and, notwithstanding any provision of subdivision  (d)  of
 this section to the contrary, any local law providing for such exemption
 or  repealing  such  exemption,  may  go  into  effect on any one of the
 following dates: March first, June first, September  first  or  December
 first;  (viii)  shall omit the exemption provided in paragraph forty-one
 of subdivision (a) of section eleven hundred fifteen  of  this  chapter;
 (ix)  shall  omit  the  exemption provided in subdivision (c) of section
 eleven hundred fifteen of this chapter insofar as it  applies  to  fuel,
 gas,  electricity, refrigeration and steam, and gas, electric, refriger-
 ation and steam service  of  whatever  nature  for  use  or  consumption
 directly  and exclusively in the production of gas, electricity, refrig-
 eration or steam; (x) shall omit, unless such city elects otherwise, the
 provision for refund or credit contained in clause  six  of  subdivision
 (a)  or  in  subdivision  (d) of section eleven hundred nineteen of this
 chapter; (xii) shall  omit,  unless  such  city  elects  otherwise,  the
 exemption for residential solar energy systems equipment and electricity
 provided  in  subdivision (ee) of section eleven hundred fifteen of this
 chapter; (xiii) shall omit,  unless  such  city  elects  otherwise,  the
 exemption  for commercial solar energy systems equipment and electricity
 provided in subdivision (ii) of section eleven hundred fifteen  of  this
 chapter;  [and]  (xiv)  shall  exclude  from the operation of such local
 taxes all sales of fuel sold for use in commercial aircraft and  general
 aviation  aircraft[.  (xiv)];  (XV)  shall omit, unless such city elects
 otherwise, the exemption for commercial fuel cell electricity generating
 systems equipment and electricity generated by such  equipment  provided
 in   subdivision   (kk)  of  section  eleven  hundred  fifteen  of  this
 chapter[.]; AND (XVI) MAY PROVIDE THE SCHOOL SUPPLIES AND ITEMS COMMONLY
 USED BY A STUDENT IN A COURSE OF STUDY EXEMPTION IN PARAGRAPH FORTY-SEV-
 EN OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER,
 AND, NOTWITHSTANDING ANY PROVISION OF SUBDIVISION (D) OF THIS SECTION TO
 S. 4601--A                          4
 
 THE CONTRARY, ANY LOCAL LAW PROVIDING FOR SUCH  EXEMPTION  OR  REPEALING
 SUCH  EXEMPTION, MAY BE APPLICABLE ONLY TO THE PURCHASES MADE DURING THE
 FIFTEEN-DAY PERIOD COMMENCING ON THE FIFTEENTH DAY IMMEDIATELY PRECEDING
 THE  FIRST  MONDAY IN SEPTEMBER, KNOWN AS LABOR DAY, AND ENDING ON LABOR
 DAY, DURING EACH CALENDAR YEAR. Any reference in this chapter or in  any
 local  law, ordinance or resolution enacted pursuant to the authority of
 this article to former subdivisions (n) or (p) of this section shall  be
 deemed  to  be a reference to clauses (xii) or (xiii) of this paragraph,
 respectively, and any such  local  law,  ordinance  or  resolution  that
 provides  the exemptions provided in such former subdivisions (n) and/or
 (p) shall be deemed instead to provide the exemptions provided in claus-
 es (xii) and/or (xiii) of this paragraph.
   § 4. This act shall take effect immediately and shall be applicable to
 taxable periods beginning on and after August first  in  the  year  next
 succeeding the year in which it shall have become a law.

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Senate Bill S4601A

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Current Bill Status - In Senate Committee Finance Committee

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Feb 10, 2026 - Budget And Revenue Committee Vote

Budget And Revenue Committee Vote: Feb 10, 2026

Mar 12, 2025 - Budget And Revenue Committee Vote

Budget And Revenue Committee Vote: Mar 12, 2025

Bill Amendments

co-Sponsors

2025-S4601 - Details

2025-S4601 - Summary

2025-S4601 - Sponsor Memo

2025-S4601 - Bill Text download pdf

co-Sponsors

2025-S4601A (ACTIVE) - Details

2025-S4601A (ACTIVE) - Summary

2025-S4601A (ACTIVE) - Sponsor Memo

2025-S4601A (ACTIVE) - Bill Text download pdf

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Sponsored By

Andrew Gounardes

Current Bill Status - In Senate Committee Finance Committee

Actions

Votes

Bill Amendments

co-Sponsors

Steven D. Rhoads

2025-S4601 - Details

2025-S4601 - Summary

2025-S4601 - Sponsor Memo

2025-S4601 - Bill Text download pdf

co-Sponsors

Steven D. Rhoads

2025-S4601A (ACTIVE) - Details

2025-S4601A (ACTIVE) - Summary

2025-S4601A (ACTIVE) - Sponsor Memo

2025-S4601A (ACTIVE) - Bill Text download pdf

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