Bill Text: NY S08132 | 2017-2018 | General Assembly | Introduced


Bill Title: Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-04-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08132 Detail]

Download: New_York-2017-S08132-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          8132
                    IN SENATE
                                      April 6, 2018
                                       ___________
        Introduced  by  Sen.  ROBACH -- 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  allowing  a  tax  exemption
          with  respect to fire extinguishers and fire, heat and carbon monoxide
          alarms purchased for residential use
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. The tax law is amended by adding a new section 1124 to read
     2  as follows:
     3    §  1124.  Exemption  from  tax on the charge of a residential use fire
     4  extinguisher, fire alarm, heat alarm or carbon monoxide alarm. A taxpay-
     5  er shall be allowed an exemption each year for the purchase  during  the
     6  month of October of any fire extinguisher, fire alarm, heat alarm and/or
     7  carbon  monoxide alarm for residential use.  The amount of the exemption
     8  shall be equal to the price paid for each item and shall be exempt  from
     9  the  tax imposed by paragraph eight of subdivision (c) of section eleven
    10  hundred five of this article.
    11    § 2. This act shall take effect on the thirtieth day  after  it  shall
    12  have  become  a law and shall apply to eligible fire extinguishers, fire
    13  alarms, heat alarms and carbon monoxide alarms  purchased  on  or  after
    14  such effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14186-03-8
feedback