A 2148: Exempts infant car seats from sales and compensating use tax.
What A 2148 does, verified January 10, 2026
The proposed law aims to exempt the sale of infant car seats from sales tax in the state of New York. It defines an "infant car seat" as an initial child restraint system as specified in the Vehicle and Traffic Law. The law would take effect immediately, making it exempt from sales tax.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 2148
- What is the current status of A 2148?
- As of January 10, 2026, A 2148 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 2148 pass?
- Not yet. A 2148 has been introduced and has not passed either house.
- Who wrote A 2148, and where is it now?
- A 2148 was authored by Asm. Phara Souffrant Forrest with 1 coauthor. Its committee of record is Assembly Ways & Means. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
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| Jan. 07, 2026 | referred to ways and means |
| Jan. 15, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 15, 2025 · 175 words
STATE OF NEW YORK ________________________________________________________________________ 2148 2025-2026 Regular Sessions IN ASSEMBLY January 15, 2025 ___________ Introduced by M. of A. FORREST -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to exempting the sale of infant car seats from sales and compensating use tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 47 to read as follows: 3 (47) Infant car seats. For the purposes of this paragraph, "infant car 4 seat" means an initial appropriate child restraint system as defined in 5 subdivision four of section twelve hundred twenty-nine-c of the vehicle 6 and traffic law. 7 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03983-01-5
Text of A 2148 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions