A 2148 New York Assembly · 2025 Regular Session

Exempts infant car seats from sales and compensating use tax

This bill exempts infant car seats from state sales tax and use tax. It directly affects parents and caregivers purchasing these safety devices for infants. The law adds a specific tax exemption category to the tax code, removing tax liability for car seats meeting the definition in vehicle safety regulations. As a result, buyers will pay no tax on qualifying infant car seats at the point of sale.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 15, 2025 Last action Jan 7, 2026
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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
2
Jan 7, 2026
Committee
REFERRED TO WAYS AND MEANS
lower
Jan 15, 2025
Committee
REFERRED TO WAYS AND MEANS
lower
1 primary · 1 co-sponsor

Sponsors