Senate BillIntroduced
S 6992: Exempts baby bottles and bottle nipples from sales and compensating use tax.
What S 6992 does, verified May 12, 2026
The proposed law aims to establish a tax credit for baby bottles and bottle nipples. The law defines a "baby bottle" as a bottle fitted with a bottle nipple for giving milk and other drinks to babies and very young children. A "bottle nipple" is defined as a flexible part of a baby bottle with a hole for milk to flow through that a baby can suck from. The tax credit will be available immediately, with the new definition to take effect as soon as the law is enacted.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 6992
- What is the current status of S 6992?
- As of May 12, 2026, S 6992 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 BUDGET AND REVENUE".
- Did S 6992 pass?
- Not yet. S 6992 has been introduced and has not passed either house.
- Who wrote S 6992, and where is it now?
- S 6992 was authored by Sen. Roxanne Persaud with 2 coauthors. Its committee of record is Senate Budget & Revenue.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Mar. 27, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, March 27, 2025 · 205 words
STATE OF NEW YORK ________________________________________________________________________ 6992 2025-2026 Regular Sessions IN SENATE March 27, 2025 ___________ Introduced by Sen. PERSAUD -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to establishing a tax credit for baby bottles and bottle nipples 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) Baby bottles and bottle nipples. For the purposes of this para- 4 graph: 5 (A) "Baby bottle" means a bottle fitted with a bottle nipple for 6 giving milk and other drinks to babies and very young children. 7 (B) "Bottle nipple" means a flexible part of a baby bottle that has a 8 hole for milk to flow through and that a baby can suck from. 9 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03994-01-5
Text of S 6992 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions