Exempts from sales and use tax zero-emission school buses

S 5422 exempts zero-emission school buses and all necessary parts/equipment for their operation from New York's sales and use tax. This directly affects school districts and bus purchasers by removing a cost barrier when buying or maintaining electric or hydrogen-powered school buses. The bill adds a specific tax exemption to the tax law, applying to buses defined in education law §3638. It will take effect during the first sales tax period starting after 30 days from when the bill becomes law.