New York Assembly Bill A00122

New York 2025-2026 Regular Session

• Introduced: 1/8/25
• Refer: 1/8/25
• Refer: 1/7/26

Caption

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

Summary

Bill A00122, known as the "disaster preparedness and emergency planning act," seeks to amend New York's tax law by establishing a local sales and use tax exemption for emergency preparedness supplies. The bill empowers local legislative bodies, particularly in counties and cities with populations of one million or more, to enact resolutions that exempt sales tax on designated emergency preparedness items. The bill outlines the process for local governments to adopt this exemption and mandates the creation of a list of eligible items in collaboration with the Division of Homeland Security and Emergency Services and the Department of Taxation and Finance.

Impact

If enacted, this bill would significantly alter the tax landscape for emergency preparedness supplies in New York. It would allow local governments to provide tax relief on essential items needed for disaster readiness, potentially increasing the accessibility of these supplies for residents. The bill also requires the establishment of a promotional campaign to inform the public about the tax exemption, which could enhance community awareness and preparedness efforts.

Sentiment

The sentiment surrounding Bill A00122 appears to be generally supportive, as it addresses a critical need for emergency preparedness in the state. However, there may be some concerns regarding the implementation and effectiveness of the public awareness campaign and the administrative burden on local governments to manage the exemption process.

Contention

Notable points of contention may arise regarding the scope of the items eligible for the tax exemption and the potential financial impact on local tax revenues. Some legislators may express concerns about the adequacy of the public service announcements and whether they will effectively reach all residents, particularly in diverse communities with varying language needs.