BILL NUMBER: S2074
SPONSOR: MAYER
 
TITLE OF BILL:
An act to amend the tax law, in relation to enacting the "disaster
preparedness and emergency planning act" relating to establishing a
local sales and use tax exemption for emergency preparedness supplies
 
PURPOSE OR GENERAL IDEA OF BILL:
Creates incentives for New York residents and business owners to prepare
themselves for natural or manmade disasters, which are becoming more
prevalent.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 states that the act shall be known and may be cited as the
"Disaster Preparedness and Emergency Planning Act".
Section 2 amends Section. 1210 of the tax law by adding a new subdivi-
sion (n) which authorizes counties and cities, at their own discretion,
to provide an exemption from sales tax and compensating use tax on
supplies for emergency preparedness by enacting a resolution, the form
of which is provided.
Section 3 requires the Division of Homeland Security and Emergency
Services, in conjunction with the Department of Taxation and Finance, to
establish, publish and promote online a list of items eligible for the
sales and use tax exemption for emergency preparedness supplies. This
section of the bill further specifies that the list shall be derived
from, but shall not be limited in content to, information published by
the Federal Emergency Management Agency and the American Red Cross
relating to supplies necessary for the preparation of homes and busi-
nesses in the event of a natural or manmade emergency.
Section 4 requires the Division of Homeland Security and Emergency
Services to create public service announcements and other promotional
materials and requires municipalities electing to provide the tax
exemption to promote it in advance.
Section 5 sets forth effective dates.
 
JUSTIFICATION:
Annual national surveys on disaster preparedness released by the Federal
Emergency Management Administration (FEMA) highlight the lack of
preparedness for an emergency by families and individuals and the role
family/individual income plays in access to emergency supplies that can
help cope with a natural or man-made emergency. In measuring prepared-
ness, FEMA survey data indicate a direct relationship between income
level and preparedness: the socio-economically disadvantaged were less
likely to have taken preparedness actions involving expense, including
assembling or updating emergency supplies.
The tragedy of Hurricane Ida drove home the increasing likelihood that
New Yorkers will continue to experience serious disasters due to climate
change.
The sales tax break created by this legislation for the purchase of
emergency supplies can give New Yorkers, especially those with fewer
financial means, a small boost in emergency preparedness by reducing the
cost barrier FEMA identifies and making these supplies more affordable.
Coupled with the required promotion of the sales tax break and emergency
preparedness in general, this legislation helps New Yorkers take another
step forward in preparation for the worst.
 
PRIOR LEGISLATI HISTORY:
S8657/ A8416 (2021-22): Referred to Investigations and Government Oper-
ations
S3338/ A122 (2023-24): Referred to Investigations and Government Oper-
ations
 
FISCAL IMPLICATIONS:
To be determined
 
EFFECTIVE DATE:
The provisions of the bill shall take effect immediately upon becoming
law, provided that the actions required by section 3 of the bill shall
be completed by October 1, 2025.

Statutes affected:
S2074: 1210 tax law