New York Senate Bill S02074

New York 2025-2026 Regular Session

• Introduced: 1/15/25
• Refer: 1/15/25
• Refer: 1/7/26
• Report Pass: 4/20/26

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

S02074 would create the “disaster preparedness and emergency planning act” and authorize counties, cities, and certain large cities in New York to adopt a local sales and compensating use tax exemption for “supplies for emergency preparedness.” The bill does not mandate the exemption statewide; instead, it gives local governments the option to enact it by resolution, with the exemption taking effect on or after September 1, 2025. The measure also directs the local exemption to apply under existing transitional tax provisions in the Tax Law. In addition to the tax authorization, the bill requires the Division of Homeland Security and Emergency Services, working with the Department of Taxation and Finance, to publish a list of eligible emergency preparedness items on their websites. That list is to be informed by FEMA and the American Red Cross and is intended to cover supplies useful for preparing homes and businesses for natural or man-made emergencies. The bill further requires the division to create public service announcements and promotional materials in required languages, and it requires municipalities adopting the exemption to conduct a public awareness campaign at least 90 days before the exemption begins.

Impact

The bill would amend section 1210 of the Tax Law to add a new local option sales tax exemption for emergency preparedness supplies, affecting local sales and compensating use tax administration in counties, cities, and certain cities with populations of one million or more. It would also create new duties for state agencies to define and publicize eligible items and to support local outreach, while leaving the decision to adopt the exemption to local legislative bodies. If enacted and adopted locally, the measure could reduce sales tax revenue for participating jurisdictions and lower the cost of preparedness supplies for consumers and businesses.

Sentiment

The available voting history suggests broad support, with the Senate Investigations and Government Operations Committee approving the bill 6-0. The bill’s framing as a disaster preparedness measure and its reliance on local opt-in authority indicate a generally favorable policy posture, especially among supporters of emergency readiness and consumer tax relief. No committee transcript was provided, so there is no recorded debate to indicate significant opposition in the materials supplied.

Contention

The main policy question is whether local governments should forgo sales tax revenue to encourage emergency preparedness purchases, and whether the state should define and promote the eligible items list. Potential concerns could include revenue loss for participating counties and cities, administrative complexity in determining qualifying supplies, and the need for multilingual public outreach. Because the exemption is optional and locally adopted, contention appears limited in the available record, with any disagreement likely centered on fiscal impacts and implementation details rather than the concept of preparedness itself.