New York 2025-2026 Regular Session

New York Senate Bill S04032

Introduced
1/31/25  
Refer
1/31/25  

Caption

Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes.

Summary

Bill S04032 proposes an amendment to the New York tax law to exempt certain dry cleaning equipment or machinery from sales and use taxes. Specifically, it targets equipment certified by the Department of Environmental Conservation that is used for pollution prevention or control in dry cleaning operations. The bill aims to encourage the adoption of environmentally friendly practices within the dry cleaning industry by reducing the financial burden associated with purchasing compliant machinery.

Impact

If enacted, this bill would modify the existing tax framework in New York by providing a sales tax exemption for specific dry cleaning equipment that meets environmental standards. This change is expected to incentivize dry cleaning businesses to invest in cleaner technologies, potentially leading to reduced pollution and improved environmental outcomes. The bill may also affect state revenue from sales taxes, depending on the uptake of the exemption by businesses in the industry.

Sentiment

The sentiment surrounding Bill S04032 appears to be generally positive, as it aligns with environmental goals and supports businesses in transitioning to cleaner technologies. However, there may be concerns regarding the potential loss of sales tax revenue and the criteria for certification by the Department of Environmental Conservation, which could lead to further discussions in committee.

Contention

Notable points of contention may arise from stakeholders concerned about the implications of the tax exemption on state revenue and the administrative burden of certifying equipment. Some legislators may argue that while the intent to promote environmental sustainability is commendable, the financial impact on the state's budget needs careful consideration. Additionally, there may be debates regarding the specific criteria for what constitutes eligible equipment and how it is enforced.

Companion Bills

NY A07486

Same As Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes.

Previously Filed As

NY S01895

Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes.

NY A07486

Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes.

NY HB1702

To Amend The Sales And Use Tax Exemptions For Certain Machinery And Equipment Used In Manufacturing; And To Provide A Sales And Use Tax Exemption For Machinery And Equipment Used In Closed-loop Recycling.

NY AB2192

Sales and use taxes: farm equipment and machinery.

NY HB05680

An Act Exempting Machinery And Equipment Used In The Process Of Coloring Or Mixing Paint From The Sales And Use Taxes.

NY HB05132

An Act Exempting Machinery And Equipment Used In The Process Of Coloring Or Mixing Paint From The Sales And Use Taxes.

NY HB1464

To Create A Sales And Use Tax Exemption For Parts For And Repair Of Agricultural Equipment And Machinery.

NY SB5289

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

NY SB5092

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

NY HB2584

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

Similar Bills

No similar bills found.