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S 6994

Exempts breast pumps and breast pump kits from sales and compensating use taxes

2025 Regular Session Introduced by Roxanne Persaud

S 6994 would exempt sales and compensating use taxes on breast pumps and breast pump kits, reducing purchase costs for families.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 6994

Summary — S 6994: Exempts breast pumps and breast pump kits from sales and compensating use taxes

Overview

S 6994 is a New York State Senate bill titled “Exempts breast pumps and breast pump kits from sales and compensating use taxes.” The primary sponsor is Roxanne J. Persaud. The bill has been referred to the Budget and Revenue Committee. A companion Assembly bill is A 2147.

  • Bill Number: S 6994
  • Title: Exempts breast pumps and breast pump kits from sales and compensating use taxes
  • Status: REFERRED TO BUDGET AND REVENUE
  • Introduced: March 27, 2025
  • Sponsor: Roxanne J. Persaud (primary)
  • Related: A 2147 (companion)

Purpose and intent

The core purpose of S 6994 is to eliminate state and local tax obligations on purchases of breast pumps and breast pump kits, by exempting these items from sales tax and compensating use tax. The intended effect is to reduce the cost burden on individuals and families seeking breastmilk pumping equipment, thereby supporting access to breastfeeding resources.

Key provisions (as indicated by the bill’s description)

  • Exemption from sales tax for breast pumps and breast pump kits.
  • Exemption from compensating use tax for the same items.
  • Coverage would apply to purchases of breast pumps and related kits (as defined by the bill’s text).
  • Specific implementation details (definitions, effective date, scope, and any phase-in or transitional rules) would be set forth in the bill language and accompanying fiscal notes.

Note: The exact definitions and implementation mechanics (e.g., what qualifies as a “breast pump” or “breast pump kit,” whether online purchases are included, and any effective date) would be clarified in the enacted statute and regulatory guidance.

Who would be affected

  • Consumers/households purchasing breast pumps and breast pump kits would benefit from lower upfront costs due to tax exemption.
  • Retailers and sellers of these items would administer the tax exemption and adjust tax collection practices accordingly.
  • The state Department of Taxation and Finance (or equivalent tax authority) would administer and enforce the exemption, including guidance for retailers and taxpayers.
  • Potential impact on state revenue would be evaluated in the fiscal analysis accompanying the bill.

Procedural and timeline context

  • First introduced and referred to the Budget and Revenue Committee on March 27, 2025.
  • Current status indicates the bill has not yet advanced to floor consideration; it must pass the Budget and Revenue Committee (and any other needed steps) before moving toward a full chamber vote.
  • The companion Assembly bill is A 2147, which typically moves in tandem with S 6994 to harmonize the policy across chambers.

Potential impact and considerations

  • Fiscal: The exemption would reduce tax revenues from sales and use taxes related to these items, with the magnitude depending on purchase volumes and current tax rates. A fiscal note would quantify the impact.
  • Access and equity: By reducing costs for breastfeeding equipment, the bill aims to lower barriers for families seeking pumps and kits.
  • Administrative: Retailers would need to apply the exemption correctly; tax authorities would provide guidance and ensure consistent application.

Next steps

  • Committee action by Budget and Revenue (and any subsequent committees) to advance the bill.
  • Potential floor votes in Senate and, separately, the Assembly, followed by reconciled language if both chambers pass different versions.
  • Enactment would require the governor’s signature (if applicable in this jurisdiction).

Compiled from official sources — confirm details with the bill’s official record.

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