Relates to a sales tax exemption for zero-emission school buses

This bill exempts the sale of zero-emission school buses, along with necessary parts and equipment, from New York's sales and use taxes. It directly affects school districts and bus purchasers by reducing the upfront cost of transitioning to zero-emission fleets. The key provision adds a new tax exemption to the tax law, defining eligibility based on the Education Law's definition of zero-emission school buses. The exemption takes effect during the first quarterly sales tax period starting at least 30 days after the bill becomes law.