New York Codes, Rules and Regulations
Title 15 - Department of Motor Vehicles
Chapter I - REGULATIONS OF THE COMMISSIONER
Subchapter D - Equipment
Part 56 - Safety Equipment Exemptions
Section 56.5 - High-backed padded seats on buses

Notwithstanding the provisions of subdivision 3 of section 385 of the Vehicle and Traffic Law, a bus subject to a length limitation of 35 feet, and which is required to be equipped with, and is equipped with, seats at least 28 inches in height with padded backs in accordance with paragraph 3-a of subdivision 17 of section 142 of the Transportation Law, may exceed such length limitation by 41/2 inches for each row of seats with such padded backs in such bus, except that no such bus shall exceed 40 feet in total length.