New York legislation · 2025-2026 General Assembly
New York A11697: Creates a sales and use tax exemption for school buses and related items
Status: In committee, September 2, 2026
Creates a sales and use tax exemption for school buses and related items.
What the bill says
An act to amend the tax law, in relation to a sales and use tax exemption for school buses and related items.
From the introduced text, September 2, 2026:
AN ACT to amend the tax law, in relation to a sales and use tax exemption for school buses and related items THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 47 to read as follows: (47) SCHOOL BUSES AS SUCH TERM IS DEFINED IN SECTION ONE HUNDRED FORTY-TWO OF THE VEHICLE AND TRAFFIC LAW, AND PARTS, EQUIPMENT, LUBRICANTS AND FUEL PURCHASED AND USED IN THEIR OPERATION. § 2. This act shall take effect on the first day of a quarterly sales tax period, as set forth in subdivision (b) of section 1136 of the tax law, next succeeding April 1, 2027. Effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized to be made and completed on or before such effective date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02590-03-6
Sponsors
- Robert Smullen (R, 118) · primary sponsor
Latest actions
- : REFERRED TO WAYS AND MEANS
Subjects: Tax Law
Common questions
- What is A11697?
- A11697 is a bill in the New York Legislature (2025-2026 General Assembly): Creates a sales and use tax exemption for school buses and related items.
- What does A11697 do?
- In its own words: An act to amend the tax law, in relation to a sales and use tax exemption for school buses and related items.
- What is the status of A11697?
- In committee as of September 2, 2026. Latest action: REFERRED TO WAYS AND MEANS (September 2, 2026).
- Who sponsored A11697?
- Robert Smullen (R, 118).
- Where is the official record for A11697?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A11697
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.