NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2513
SPONSOR: Dilan TITLE OF BILL:
An act to amend the tax law, in relation to exempting energy star appli-
ances from state sales and compensating use taxes and granting munici-
palities the option to provide such exemption; and providing for the
repeal of such provisions upon expiration thereof
PURPOSE OR GENERAL IDEA OF BILL:
This bill offers a sales tax exemption until April 1, 2028 on the
purchase of the following energy star qualified appliances; clothes
washers, dishwashers, refrigerators, room air conditioners, ceiling
fans, dehumidifiers, freezers, programmable thermostats, and ventilating
fans.
SUMMARY OF PROVISIONS:
This bill amends the tax law to grant a sales tax exemption for the
purchase of the following Energy Star qualified appliances: clothes
washers, dishwashers, refrigerators, room air conditioners, ceiling
fans, dehumidifiers, freezers, programmable thermostats, and ventilating
fans. This exemption expires on April 1, 2028. Energy Star is a joint
program of the U.S. Environmental Protection Agency and the U.S. Depart-
ment of Energy setting strict energy efficiency guidelines.
JUSTIFICATION:
ENERGY STAR qualified appliances incorporate advanced technologies that
use 10-50% less energy and water than standard models. This exemption is
for appliances that have earned the ENERGY STAR rating, and-the average
homeowner can save $80 a year in energy costs, while protecting the
environment. If just one in 10 homes used ENERGY STAR qualified appli-
ances, the change would be like planting 1.7 million new acres of trees.
PRIOR LEGISLATIVE HISTORY:
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Minimal
EFFECTIVE DATE:
This act shall take effect on April 1, 2023 and shall expire and be
deemed repealed on April 1, 2028.
