Assembly BillIntroduced
A 7486: Exempts certain dry cleaning equipment or machinery certified by the department of environmental conservation from sales and use taxes.
What A 7486 does, verified January 9, 2026
The bill aims to exempt certain dry cleaning equipment or machinery from sales and use taxes. It targets equipment used for pollution prevention or control in dry cleaning plants, excluding those that rely on hazardous air pollutants. The exemption applies only to professional cleaning systems that do not require air facility registration with the state's environmental conservation department. The bill takes effect on the first day of the sales tax quarterly period after it becomes a law, and allows for the immediate implementation of necessary rules and regulations.
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 7486
- What is the current status of A 7486?
- As of January 9, 2026, A 7486 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 7486 pass?
- Not yet. A 7486 has been introduced and has not passed either house.
- Who wrote A 7486, and where is it now?
- A 7486 was authored by Asm. Edward Braunstein. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Mar. 28, 2025 | referred to ways and means |
Latest bill textIntroduced version, March 28, 2025 · 364 words
STATE OF NEW YORK ________________________________________________________________________ 7486 2025-2026 Regular Sessions IN ASSEMBLY March 28, 2025 ___________ Introduced by M. of A. BRAUNSTEIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting certain dry clean- ing equipment or machinery certified by the department of environ- mental conservation from sales and use taxes 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) Equipment or machinery certified by the department of environ- 4 mental conservation, pursuant to regulations promulgated by such depart- 5 ment, for pollution prevention or control which, for purposes of this 6 paragraph, shall mean any process, facility, device, fixture, equipment 7 or machinery used primarily for the control, prevention or abatement of 8 pollution or contaminants from the operation of a dry cleaning plant, 9 including any structure, machinery or equipment installed in the recon- 10 struction or replacement of such process, facility, device, fixture, 11 equipment or machinery. This paragraph shall apply only to professional 12 cleaning systems that do not rely on EPA Classified Hazardous Air Pollu- 13 tants and qualify for or are exempt from air facility registration with 14 the department of environmental conservation. 15 § 2. This act shall take effect on the first day of the sales tax 16 quarterly period, as designated in subdivision (b) of section 1136 of 17 the tax law, next commencing after this act shall have become a law and 18 shall apply to sales made on or after the effective date of this act. 19 Effective immediately, the addition, amendment and/or repeal of any rule 20 or regulation necessary for the implementation of this act on its effec- 21 tive date are authorized to be made and completed on or before such 22 effective date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08251-01-5
Text of A 7486 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions