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S 636 New York Senate · 2025 Regular Session

Creates a sales and use tax exemption for school buses and related items

This bill (S 636) adds a sales tax exemption for school buses and their operational items, directly affecting school districts and bus operators. It removes sales tax on school buses (as defined in vehicle law), plus parts, equipment, lubricants, and fuel used to operate them. The exemption takes effect on April 1, 2026, and requires tax law updates to implement. School districts will save on these purchases starting in 2026.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExempts school buses from sales tax, reducing costs for public school districts and promoting fiscal responsibility in education funding.95% confidence ✓ EducationSupports EducationTax exemption for school buses and operational items reduces costs for school districts, increasing available funds for education infrastructure and operations.90% confidence ✓ TransportationSupports TransportationExempts school buses from sales tax, reducing operational costs for school transportation services, directly supporting transportation funding and infrastructure maintenance.90% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 8, 2025 Last action Mar 11, 2026
Maddy AI version diff · 1 comparison

What changed between versions

S636 → S636A · 2 edits
MINOR
This bill was renumbered from S 636 to S 636-A and underwent procedural changes, including being recommitted to the Committee on Budget and Revenue for further review. The most significant substantive change is the effective date of the sales and use tax exemption for school buses, which was delayed from April 1, 2026 to April 1, 2027.
Scope change
The bill's scope remains focused on amending the tax law to provide a sales and use tax exemption for school buses and related items, but the implementation timeline was extended by one year.
TIMELINE

The effective date for the school bus tax exemption was changed from April 1, 2026 to April 1, 2027, delaying when the tax relief begins.

PROCEDURAL

The bill was renumbered from S 636 to S 636-A and was recommitted to the Committee on Budget and Revenue for additional review under Senate Rule 6, section 8.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
4
Key actions
2
Committee
2
Amendments
2
Mar 11, 2026
Upper · Passed
PRINT NUMBER 636A
upper
Mar 11, 2026
Upper · Passed
AMEND AND RECOMMIT TO BUDGET AND REVENUE
upper
Jan 7, 2026
Committee
REFERRED TO BUDGET AND REVENUE
upper
Jan 8, 2025
Committee
REFERRED TO BUDGET AND REVENUE
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Patrick Gallivan
Patrick Gallivan
RRepublican/Conservative
NY
60