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A 7023

Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, and to allowing the city of New York to opt out of such tax exemption as applied to local taxes

2025 Regular Session Introduced by Paul Bologna

Bill A 7023 exempts sales tax on essential items for infants, easing family costs, while allowing NYC to opt out of local tax exemptions, impacting local revenue.

REFERRED TO WAYS AND MEANS
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WeVote Research Nonpartisan
Bill Summary · A 7023

Summary of Bill A 7023

Bill Number: A 7023
Title: Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, and allowing the city of New York to opt out of such tax exemption as applied to local taxes
Status: HELD FOR CONSIDERATION IN WAYS AND MEANS
Introduced: March 18, 2025
Classification: Bill

Purpose and Intent

Bill A 7023 aims to provide financial relief to families with infants and small children by exempting certain essential items from sales and use tax. The intent is to alleviate the financial burden associated with purchasing necessary goods for child care and safety, thereby supporting families during a critical period of child development.

Key Provisions

  • Sales and Use Tax Exemption: The bill proposes a sales and use tax exemption for specific items deemed necessary for the care and safety of infants and small children. This may include, but is not limited to:

    • Diapers
    • Baby formula
    • Cribs and safety gates
    • Child car seats
    • Other essential child care products

  • Local Tax Opt-Out: The bill includes a provision that allows the city of New York to opt out of this tax exemption as it applies to local taxes. This means that while the state-level sales tax may be exempted, local jurisdictions can choose to maintain their tax on these items.

Impact

  • Affected Parties: The primary beneficiaries of this bill would be families with infants and small children, who would experience reduced costs on essential child care items. Retailers selling these products may also see changes in sales patterns due to the tax exemption.

  • Local Government Revenue: The ability for New York City to opt out of the exemption may allow local governments to retain revenue that would otherwise be lost under the state-level exemption.

Procedural Aspects

  • Legislative Timeline:
    • March 18, 2025: Bill A 7023 was introduced and referred to the Ways and Means Committee.
    • June 6, 2025: The bill was held for consideration in the Ways and Means Committee, indicating that further discussion or amendments may be needed before it can proceed.

Conclusion

Bill A 7023 seeks to provide a sales and use tax exemption for essential items for infants and small children, aiming to ease the financial burden on families. However, the option for New York City to opt out of this exemption introduces a layer of complexity regarding local tax implications. The bill is currently under consideration in the Ways and Means Committee, where its future will be determined.

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

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