New York 2025-2026 Regular Session

New York Senate Bill S05422

Introduced
2/21/25  
Refer
2/21/25  
Report Pass
3/12/25  

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

Bill S05422 seeks to amend New York's tax law by exempting zero-emission school buses and all associated equipment from sales and use tax. This initiative is aimed at promoting the adoption of environmentally friendly transportation options for schools, thereby supporting the state's broader goals of reducing emissions and enhancing sustainability in public services. The bill specifically defines zero-emission school buses in accordance with existing education law, ensuring clarity in its application.

Impact

The passage of this bill would result in a significant change to the tax obligations related to the purchase of zero-emission school buses and their operational equipment. By exempting these items from sales and use tax, the bill is expected to lower the overall cost of acquiring such buses for school districts, potentially accelerating the transition to cleaner transportation options. This could also influence related statutes concerning environmental regulations and funding for school transportation.

Sentiment

The sentiment surrounding Bill S05422 appears to be positive, as evidenced by the unanimous support in the Senate Budget and Revenue Committee, where it received 6 votes in favor with no opposition. This reflects a growing consensus among lawmakers regarding the importance of investing in sustainable infrastructure for schools and the potential benefits of reducing financial barriers to adopting zero-emission technologies.

Contention

While there have been no recorded points of contention during the committee discussions or voting, potential concerns may arise regarding the fiscal implications of the tax exemption on state revenues. Additionally, stakeholders in the traditional bus manufacturing sector might express apprehension about the competitive advantages given to zero-emission bus manufacturers. However, no specific opposition has been documented in the current discussions.

Companion Bills

NY A06115

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

Previously Filed As

NY A06115

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

NY SB752

Sales and use taxes: exemptions: California Hybrid and Zero-Emission Truck and Bus Voucher Incentive Project: transit buses.

NY S09609

Exempts any school district located wholly or partially within a ten-mile plume exposure pathway emergency planning zone surrounding a nuclear power facility from the requirements of only purchasing or leasing zero-emission school buses and only operating and maintaining zero-emission school buses.

NY S09667

Delays the zero-emission school bus mandate for a period of five years; requires school districts to only purchase or lease zero-emission school buses by 2032 and requires school districts to only operate and maintain zero-emission school buses by 2040.

NY A10891

Exempts any school district located wholly or partially within a ten-mile plume exposure pathway emergency planning zone surrounding a nuclear power facility from the requirements of only purchasing or leasing zero-emission school buses and only operating and maintaining zero-emission school buses.

NY A02453

Exempts the sale of zero-emission school buses from sales and use taxes.

NY A01517

Exempts school buses and parts, equipment, lubricants and fuel purchased and used in their operation from sales and use tax.

NY A04647

Exempts school buses and parts, equipment, lubricants and fuel purchased and used in their operation from sales and use tax.

NY S08073

Exempts school buses from certain regulations relating to the percentage of zero-emission vehicles in manufacturer's sales fleets of medium-duty and heavy-duty vehicles.

NY A10896

Delays the zero-emission school bus mandate for a period of five years; requires school districts to only purchase or lease zero-emission school buses by 2032 and requires school districts to only operate and maintain zero-emission school buses by 2040.

Similar Bills

No similar bills found.