Bill S4773C-2013

Creates the "disaster preparedness and emergency planning act"; local sales tax exemption for emergency preparedness supplies

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

Details

Actions

  • Apr 23, 2014: PRINT NUMBER 4773C
  • Apr 23, 2014: AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Feb 10, 2014: PRINT NUMBER 4773B
  • Feb 10, 2014: AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Feb 7, 2014: PRINT NUMBER 4773A
  • Feb 7, 2014: AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 8, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Apr 23, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S4773C

TITLE OF BILL: An act to amend the tax law, in relation to the "disaster preparedness and emergency planning act"; and in relation to establishing a local sales and use tax exemption for emergency preparedness supplies

PURPOSE OR GENERAL IDEA OF THE BILL:

Creates incentives for New Yorker residents and business owners to prepare themselves for natural or manmade disasters which are becoming more prevalent.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: This act shall be known and may be cited as the "Disaster Preparedness and Emergency Planning Act".

Section 2: Section 1210 of the tax law is amended by adding subdivision (q) which authorizes, at their own discretion, counties and cities in the State to provide an exemption from sales tax and compensating use tax on supplies for emergency preparedness by enacting a resolution in the form set forth in paragraph two of this subdivision.

Section 3: The division of homeland security and emergency services, in conjunction with the department of taxation and finance, shall establish, publish and promote-online a list of items eligible for the sales and use tax exemption for emergency preparedness supplies. Such list shall be derived from, but not limited to, information published by Federal Emergency Management Agency (FEMA) and the American Red Cross relating to supplies necessary for the preparation of homes and businesses in the event of a natural or man-made emergency.

Section 4: Sets forth effective dates

JUSTIFICATION:

A recent national survey on disaster preparedness commissioned by the Federal Emergency Management Administration (FEMA) has highlighted the lack of preparations for an emergency by families and individuals and the role family/individual income plays in being prepared with emergency supplies to cope with a potential natural or man-made emergency. The survey also revealed that there is an over-reliance on the belief that first-responders will be able to answer every call for help during an emergency.

In view of these findings, it becomes obvious that government must do more to help the citizenry be better prepared to deal with emergencies. Therefore, creating two, one-week sales and use tax free weeks for the purchase of emergency supplies will help promote emergency preparedness and make the items needed more affordable.

This legislation, like other fiscal policy, aims at using the tax code to shape positive behavior. The fact is that in the event of a major disaster it will be impossible for first responders to address the needs of countless citizens in need of immediate assistance.

Government can help ensure citizens are better prepared and able to help themselves until first responders are able to assist victims of a disaster. By doing so, lives can be saved, vital resources can be assigned based on priorities dictated by the emergency/disaster, and first responders and their resources will not be placed under tremendous strains.

According to FEMA, 82% of individuals feel that preparation, planning, and emergency supplies would help them handle a natural disaster, but that preparation has been made by roughly 50% of the population, with the percentage dropping significantly based on age, demographics and income levels.

In measuring preparedness, FEMA found the data Indicate a direct relationship between income level and preparedness: as income increased so did measures of preparedness.

Household incomes of $50,000 or more were more likely than those with a lesser income to have disaster supplies in their cars, a household disaster plan, communicated this plan with others, volunteered to help in a disaster, taken a preparedness training or CPR course, communicated the importance of preparing to someone else, and believe that preparedness would actually help them handle a disaster situation.

Conversely, those with lower household incomes were less likely to have taken preparedness measures and indicated an increased need for help in an evacuation. Individuals with lower household incomes were less likely to have been prepared during the past six months, and they were more likely to cite cost as a barrier to preparing than were those with higher incomes.

Another finding that should be a wake-up call to policy makers is this: 40% of individuals in FEMA's survey think that a natural disaster would ever affect their community and only 14% of individuals felt a terrorist act would ever occur in their community. These low levels of perceived susceptibility were also echoed in the responses related to a severe disease outbreak and hazardous materials accident.

Obviously more needs to be done to promote disaster/emergency preparedness and to make more affordable some of the critical supplies needed to survive such events. This legislation alms to do both.

PRIOR LEGISLATIVE HISTORY:

New Legislation.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENT:

To be determined

EFFECTIVE DATE:

This act shall take effect immediately provided that the provisions required by section three shall be completed by April 1, 2015.


Text

STATE OF NEW YORK ________________________________________________________________________ 4773--C 2013-2014 Regular Sessions IN SENATE April 23, 2013 ___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to the "disaster preparedness and emergency planning act"; and in relation to establishing a local sales and use tax exemption for emergency preparedness supplies THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "disaster preparedness and emergency planning act". S 2. Section 1210 of the tax law is amended by adding a new subdivi- sion (q) to read as follows: (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI- NANCE OR RESOLUTION TO THE CONTRARY: (1) (I) ANY COUNTY OR CITY IMPOSING SALES AND COMPENSATING USE TAXES PURSUANT TO THE AUTHORITY OF THIS SUBPART, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE AN EXEMPTION FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION. (II) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN EFFECT, AND ANY COUNTY OR CITY, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE AN EXEMPTION FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
(2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF LOCAL LEGISLATIVE BODY) AS FOLLOWS: SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN FOR SUPPLIES FOR EMERGENCY PREPAREDNESS SHALL BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION. SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT THE YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE IN ACCORDANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216 AND 1217 OF THE NEW YORK TAX LAW. S 3. The division of homeland security and emergency services, in conjunction with the department of taxation and finance, shall estab- lish, promote, and publish on their respective websites a list of items eligible for the sales and use tax exemption for emergency preparedness supplies, as set forth in subdivision (q) of section 1210 of the tax law. Such list shall be derived from, but not limited to, information published by Federal Emergency Management Agency (FEMA) and the American Red Cross relating to supplies necessary for the preparation of homes and businesses in the event of a natural or man-made emergency. S 4. This act shall take effect immediately and shall apply to sales made and uses occurring for the time periods set forth in section two of this act commencing in the year 2015 and thereafter; provided, however, the provisions required by section three of this act shall be completed by April 1, 2015.

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