New York Assembly Bill A06115

New York 2025-2026 Regular Session

• Introduced: 2/26/25
• Refer: 2/26/25
• Refer: 1/7/26

Caption

Exempts from sales and use tax zero-emission school buses and any and all parts and pieces of equipment used in their operation.

Summary

A06115 would amend New York’s Tax Law to exempt zero-emission school buses from state sales and use tax. The exemption would also apply to any parts and pieces of equipment used in operating those buses. The bill ties the definition of “zero-emission school bus” to the Education Law, which helps ensure the tax benefit applies to buses that meet the state’s existing school-bus electrification standards. The measure is designed to reduce the upfront cost of purchasing and maintaining electric or otherwise zero-emission school buses for school districts and other purchasers. By removing sales tax from the buses and related operational equipment, the bill would lower acquisition costs and could encourage faster adoption of cleaner school transportation fleets. The bill would take effect on the first day of a quarterly sales tax period after becoming law.

Impact

If enacted, the bill would amend section 1115 of the Tax Law by adding a new sales-tax exemption for zero-emission school buses and related parts and equipment. This would reduce state and potentially local sales tax revenue on qualifying purchases, while providing a direct financial incentive to school districts, transportation contractors, and manufacturers or dealers of eligible buses and equipment. The bill does not change school bus safety or procurement rules, but it would interact with the Education Law definition of zero-emission school buses.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes, the overall sentiment appears supportive of electrifying school transportation and reducing costs for cleaner vehicles. The bill’s purpose is straightforward and policy-oriented, with no documented opposition or amendments in the provided materials. The framing suggests a pro-environment and pro-school-district cost-saving approach.

Contention

No specific points of contention are documented in the provided committee transcripts or voting history, because none were included. Potential areas of debate, if the bill were discussed, would likely involve the loss of sales-tax revenue, whether the exemption should apply broadly to all related parts and equipment, and whether tax incentives are the best way to accelerate zero-emission school bus adoption. Any such concerns are not reflected in the supplied record.