S 6993: Exempts infant car seats from sales and compensating use tax.
What S 6993 does, verified May 11, 2026
The bill aims to exempt the sale of infant car seats from sales and compensating use tax. This means that the price of infant car seats will not be subject to state sales tax, making them more affordable for parents. The bill defines "infant car seat" as an initial child restraint system as defined in the Vehicle and Traffic Law. The changes will take effect immediately.
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 6993
- What is the current status of S 6993?
- As of May 11, 2026, S 6993 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 6993 pass?
- Not yet. S 6993 has been introduced and has not passed either house.
- Who wrote S 6993, and where is it now?
- S 6993 was authored by Sen. Roxanne Persaud with 2 coauthors. Its committee of record is Senate Budget & Revenue. It is filed under TAX, alongside 323 other New York TAX bills this session.
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 · 179 words
STATE OF NEW YORK ________________________________________________________________________ 6993 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 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 S 6993 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions