A3057 • 2025

Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Robert C. Carroll
Last action: 2026-05-07
Official status: In Assembly Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels

Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels Relates to sales and compensating use taxes imposed with respect to vessels.

What This Bill Does

Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels Relates to sales and compensating use taxes imposed with respect to vessels.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-07 Assembly
AMEND AND RECOMMIT TO WAYS AND MEANS
2026-05-07 Assembly
PRINT NUMBER 3057A
2026-01-07 Assembly
REFERRED TO WAYS AND MEANS
2025-01-23 Assembly
REFERRED TO WAYS AND MEANS

Official Summary Text

Repeals subdivision (jj) of section 1115 of the tax law and subdivision 13 of section 1118 of the tax law relating to sales and compensating use taxes imposed with respect to vessels
Relates to sales and compensating use taxes imposed with respect to vessels.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          3057

                               2025-2026 Regular Sessions

                                  I N  A S S E M B L Y

                                    January 23, 2025
                                       ___________

        Introduced  by  M.  of A. R. CARROLL, EPSTEIN, WILLIAMS, WEPRIN, TAYLOR,
          SIMON, ROSENTHAL, GLICK, STIRPE, ANDERSON, JACKSON, LEVENBERG, SIMONE,
          DINOWITZ -- read once and referred to the Committee on Ways and Means

        AN ACT to repeal subdivision (jj) of section 1115 of the tax law  relat-
          ing  to  sales  and  compensating  use  taxes  imposed with respect to
          vessels; and to repeal subdivision 13 of section 1118 of the  tax  law
          relating  to  sales and compensating use taxes imposed with respect to
          vessels

          THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section  1.  Subdivision (jj) of section 1115 of the tax law, as added
     2  by section 1 of part SS of chapter 59 of the laws of 2015, is REPEALED.
     3    § 2. Subdivision 13 of section 1118  of  the  tax  law,  as  added  by
     4  section 2 of part SS of chapter 59 of the laws of 2015, is REPEALED.
     5    § 3. This act shall take effect June 1, 2025.






         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03124-01-5