Bill Text: NY S01580 | 2019-2020 | General Assembly | Introduced

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Bill Title: Establishes a tax exemption for insecticides used in the treatment and eradication of the emerald ash borer.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01580 Detail]

Download: New_York-2019-S01580-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          1580
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 15, 2019
                                       ___________
        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law,  in  relation  to  exempting  the  sale  of
          certain insecticides from state sales and use taxes
          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 (z) to read as follows:
     3    (z)  (1)  Receipts from the retail sale of, and consideration given or
     4  contracted to be given for, or for the use of insecticide  in  treatment
     5  of  the  species  agrilus planipennis, commonly known as the emerald ash
     6  borer shall be exempt from tax under this article.
     7    (2) For the purposes of this subdivision, "insecticide" shall mean any
     8  chemical compound governed by the federal  insecticide,  fungicide,  and
     9  rodenticide  act  and  registered  with  the United States environmental
    10  protection agency pursuant to section one hundred thirty-six a of  title
    11  seven  of  the  United  States  code,  in which the active ingredient is
    12  emamectin benzoate, dinotefuran, imidacloprid, imidacloprid  and  cloth-
    13  ianidin, or azadirachtin.
    14    §  2. This act shall take effect on the first of January next succeed-
    15  ing the date on which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04726-01-9