New York legislation · 2025-2026 General Assembly
New York A11699: Establishes a sales tax exemption for the purchase of electric wheelchair accessible vehicles
Status: In committee, September 2, 2026
Establishes a sales tax exemption for the purchase of electric vehicles that are designed for the purpose of transporting persons in wheelchairs or containing any physical device or alteration designed to permit access to and enable the transportation of persons in wheelchairs.
What the bill says
An act to amend the tax law, in relation to establishing a sales tax exemption for the purchase of electric wheelchair accessible vehicles.
From the introduced text, September 2, 2026:
AN ACT to amend the tax law, in relation to establishing a sales tax exemption for the purchase of electric wheelchair accessible vehicles THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Section 1115 of the tax law is amended by adding a new subdivision (mm) to read as follows: (MM) (1) RECEIPTS FROM THE SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, A QUALIFYING ELECTRIC VEHICLE SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE. (2) FOR PURPOSES OF THIS SUBDIVISION, THE TERM "QUALIFYING ELECTRIC VEHICLE" SHALL MEAN AN ELECTRIC VEHICLE, AS DEFINED BY SECTION SIXTYSIX-S OF THE PUBLIC SERVICE LAW, THAT IS DESIGNED FOR THE PURPOSE OF TRANSPORTING PERSONS IN WHEELCHAIRS OR CONTAINING ANY PHYSICAL DEVICE OR ALTERATION DESIGNED TO PERMIT ACCESS TO AND ENABLE THE TRANSPORTATION OF PERSONS IN WHEELCHAIRS. § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law is amended by adding a new subparagraph (iii) to read as follows: (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES AUTHORIZED BY THIS SUBDIVISION, SHALL INCLUDE THE SALES TAX EXEMPTION FOR QUALIFYING ELECTRIC VEHICLES AS PROVIDED FOR IN SUBDIVISION (MM) OF SECTION ELEVEN HUNDRED FIFTEEN OF …
Sponsors
- Angelo Santabarbara (D, 111) · primary sponsor
Latest actions
- : REFERRED TO WAYS AND MEANS
Subjects: Tax Law
Common questions
- What is A11699?
- A11699 is a bill in the New York Legislature (2025-2026 General Assembly): Establishes a sales tax exemption for the purchase of electric wheelchair accessible vehicles.
- What does A11699 do?
- In its own words: An act to amend the tax law, in relation to establishing a sales tax exemption for the purchase of electric wheelchair accessible vehicles.
- What is the status of A11699?
- In committee as of September 2, 2026. Latest action: REFERRED TO WAYS AND MEANS (September 2, 2026).
- Who sponsored A11699?
- Angelo Santabarbara (D, 111).
- Where is the official record for A11699?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A11699
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.