Senate bill · S636 (2025-26)
Creates a sales and use tax exemption for school buses and related items
New York State Senate
Same as A11697, the matching bill in the Assembly.
Sponsor: Patrick M. Gallivan (State Senator, District 60, Republican/Conservative)
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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 29, 2026. About our data
Summary
Creates a sales and use tax exemption for school buses and related items.
Summary from NY Open Legislation. How we handle summaries
Amends the Tax Law.
Purpose, from the sponsor's memo
This legislation would exempt from sales and use taxes the purchase of a school bus and any parts, equipment, lubricants and fuel used for the exclusive purpose of transporting certain persons to or from school or school activities.
Filed with the bill. Read it on nysenate.gov (opens in a new tab)
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Budget And Revenue · New York State Senate
Also referred to Ways and Means · New York State Assembly.
Your position on this bill
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The sponsor's argument
Why Patrick M. Gallivan says this is needed
New York State currently requires pupil transportation contractors to pay state and local sales taxes on school buses and related items. Such a requirement inflates the cost of school transportation. Essentially, the associated costs related to the payment of said tax is incorporated into the pupil transportation contract between the transportation compa- ny and the applicable school district. Exempting the aforementioned items from the sales tax will reduce student transportation costs. Furthermore, this bill will correct a statutory deficiency by establish- ing parity with coach buses and transit buses, both of which have been previously afforded sales tax exemption status.
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
- Sep 2, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
- Mar 11, 2026
Amend and Recommit to Budget and Revenue
AMEND AND RECOMMIT TO BUDGET AND REVENUE
NY Senate
- Jan 7, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
- Jan 8, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
Read the record
- Read on NY Senate (opens in a new tab) The official record on nysenate.gov.