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Shelley Mayer

Sponsor · State Senator, District 37 · Democratic/Working Families

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Senate bill · S2074 (2025-26)

Creates the "disaster preparedness and emergency planning act"; local sales tax exemption for emergency preparedness supplies

Latest action Apr 20, 2026

Summary

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

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Where it stands

Out of committee and scheduled for a vote by the full chamber.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

New York State Senate

Same as A122, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Investigations And Government Operations · New York State Senate

Also referred to Ways and Means · New York State Assembly.

Purpose, from the sponsor's memo

Creates incentives for New York residents and business owners to prepare themselves for natural or manmade disasters, which are becoming more prevalent.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

  • Vote: Committee vote · Investigations And Government Operations

    Senate Investigations And Government OperationsApr 21, 2026Result: passed

    (7) (0) (0) (0)

The sponsor's argument

Why Shelley Mayer says this is needed

Annual national surveys on disaster preparedness released by the Federal Emergency Management Administration (FEMA) highlight the lack of preparedness for an emergency by families and individuals and the role family/individual income plays in access to emergency supplies that can help cope with a natural or man-made emergency. In measuring prepared- ness, FEMA survey data indicate a direct relationship between income level and preparedness: the socio-economically disadvantaged were less likely to have taken preparedness actions involving expense, including assembling or updating emergency supplies. The tragedy of Hurricane Ida drove home the increasing likelihood that New Yorkers will continue to experience serious disasters due to climate change. The sales tax break created by this legislation for the purchase of emergency supplies can give New Yorkers, especially those with fewer financial means, a small boost in emergency preparedness by reducing the cost barrier FEMA identifies and making these supplies more affordable. Coupled with the required promotion of the sales tax break and emergency preparedness in general, this legislation helps New Yorkers take another step forward in preparation for the worst. PRIOR LEGISLATI HISTORY: S8657/ A8416 (2021-22): Referred to Investigations and Government Oper- ations S3338/ A122 (2023-24): Referred to Investigations and Government Oper- ations

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

  1. Apr 20, 2026

    Reported out of committee

    REPORTED AND COMMITTED TO FINANCE

    NY Senate

  2. Jan 7, 2026

    Referred to committee

    REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    NY Senate

  3. Jan 7, 2026

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

  4. Jan 15, 2025

    Referred to committee

    REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    NY Senate

  5. Jan 8, 2025

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

About this record

Summary

The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.

Cosponsors

The list shows the cosponsors who are on Agora, A to Z. The official record may list more.

Party colors

Parties are shown in the same neutral colors.

Source

From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 31, 2026. About our data

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