Relates to exempting school buses from sales and use tax

This bill exempts school buses and their operational costs from New York's sales and use tax. It specifically removes tax on the purchase of school buses (as defined in vehicle law) and on parts, equipment, lubricants, and fuel used to operate them. School districts and public school bus operators would directly benefit by avoiding these taxes on their vehicle purchases and ongoing operational expenses. The exemption takes effect on April 1, 2026, following the bill's passage.