New York 2025-2026 Regular Session

New York Senate Bill S05468

Introduced
2/21/25  
Refer
2/21/25  

Caption

Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October.

Summary

Bill S05468 proposes to amend New York's tax law to provide a tax exemption for the purchase of fire extinguishers, fire alarms, heat alarms, and carbon monoxide alarms intended for residential use. This exemption would apply specifically to purchases made during the month of October. The intent behind the bill is to encourage homeowners to invest in safety equipment that can prevent fire-related incidents and enhance overall residential safety.

Impact

If enacted, the bill would modify existing tax law by adding a new exemption under section 1115, specifically targeting safety equipment purchases made in October. This change could lead to increased sales of these safety devices, potentially improving public safety in residential areas. The exemption would benefit homeowners financially by reducing the overall cost of purchasing essential safety equipment.

Sentiment

The general sentiment surrounding Bill S05468 appears to be positive, as it aligns with public safety interests and encourages proactive measures among homeowners. However, there may be concerns regarding the fiscal impact on state revenue due to the introduction of tax exemptions, which could be a point of discussion among lawmakers.

Contention

Notable points of contention may arise from discussions about the potential loss of tax revenue for the state versus the benefits of increased safety measures for residents. Some lawmakers may advocate for the bill due to its public safety benefits, while others might express concerns about the financial implications of implementing such tax exemptions.

Companion Bills

NY A06816

Same As Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October.

Previously Filed As

NY A06816

Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October.

NY A00723

Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only from state sales and compensating use taxes.

NY A01986

Exempts the sale of fire extinguishers, smoke alarms, heat sensors and carbon monoxide detectors for residential use only from state sales and compensating use taxes.

NY H2568

Requiring carbon monoxide alarms in all residential, governmental and commercial structures

NY SB259

Providing for standards for carbon monoxide alarms in schools; and imposing penalties.

NY SB258

Providing for standards for carbon monoxide alarms in dormitories; and imposing penalties.

NY SB256

Providing for standards for carbon monoxide alarms in child care facilities; and imposing penalties.

NY SB257

Providing for standards for carbon monoxide alarms in certain lodging establishments; and imposing penalties.

NY A3004

Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.

NY S2547

Exempts from sales and use tax sales of carbon monoxide detectors and any device or equipment sold for residential use to detect, warn of, abate, or extinguish fires.

Similar Bills

No similar bills found.