Bill Text: NY S04607 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides an exemption from sales and compensating use taxes for lifeguard services provided by a qualified lifeguard or aquatic supervisory staff.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S04607 Detail]

Download: New_York-2023-S04607-Introduced.html

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                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