Exempts infant car seats from sales and compensating use tax

S 6993 exempts infant car seats from New York's sales and compensating use tax. The bill defines "infant car seat" as an initial child restraint system meeting specific safety standards under vehicle law. This change directly affects parents and caregivers who purchase these safety devices, removing a tax burden on the product. The bill was referred to the Budget and Revenue Committee on March 27, 2025.