A. 1999 2
thousand four and [two] ZERO percent commencing January first, two thou-
sand five and thereafter of that portion of its gross income derived
from the transportation, transmission or distribution of gas or elec-
tricity by means of conduits, mains, pipes, wires, lines or the like and
(2) two and one-tenth percent from January first, two thousand through
December thirty-first, two thousand, two percent from January first, two
thousand one through December thirty-first, two thousand one, one and
nine-tenths percent from January first, two thousand two through Decem-
ber thirty-first, two thousand two, eighty-five one hundredths of one
percent from January first, two thousand three through December thirty-
first, two thousand three, four-tenths of one percent from January
first, two thousand four through December thirty-first, two thousand
four and zero percent commencing January first, two thousand five of all
of its other gross income, is hereby imposed upon every utility not
taxed under paragraph (a) of this subdivision doing business in this
state which is subject to the supervision of the state department of
public service which has a gross income for the year ending December
thirty-first in excess of five hundred dollars, except motor carriers or
brokers subject to such supervision under the public service law; and
S 3. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
(44) ALTERNATIVE ENERGY SYSTEMS AND TANGIBLE PERSONAL PROPERTY USED IN
OR ON HABITABLE RESIDENTIAL AND NON-RESIDENTIAL STRUCTURES FOR THE
PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF SUCH STRUCTURES. FOR
PURPOSES OF THIS SUBDIVISION: (I) ALTERNATIVE ENERGY SYSTEMS SHALL
INCLUDE SYSTEMS WHICH DO NOT RELY ON PETROLEUM PRODUCTS OR NATURAL GAS
AS THEIR ENERGY SOURCE OR FUEL CELL ELECTRIC GENERATING EQUIPMENT AS
DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2) OF SECTION SIX HUNDRED
SIX OF THIS CHAPTER; AND (II) TANGIBLE PERSONAL PROPERTY SHALL INCLUDE
ROOF PRODUCTS, WINDOWS, DOORS AND SKYLIGHTS APPROVED BY THE ENERGY STAR
PROGRAM AND PRODUCTS, SUCH AS INSULATION AND WEATHERSTRIPPING, THAT
IMPROVE THE ENERGY EFFICIENCY OF RESIDENTIAL AND NON-RESIDENTIAL HEATING
AND COOLING SYSTEMS.
S 4. The New York State Energy Research and Development Authority, in
consultation with manufacturers, retailers, and public interest groups,
shall develop public information programs and materials to identify and
encourage the sales of products eligible for the tax incentives provided
under paragraph 44 of subdivision (a) of section 1115 of the tax law.
S 5. Subdivision (b) of section 1101 of the tax law is amended by
adding a new paragraph 37 to read as follows:
(37) NEW ENERGY STAR APPLIANCE. A RESIDENTIAL REFRIGERATOR, COMBINA-
TION RESIDENTIAL REFRIGERATOR/FREEZER, RESIDENTIAL FREEZER, RESIDENTIAL
CLOTHES WASHER AND RESIDENTIAL CLOTHES DRYER (INCLUDING A COMBINATION
WASHER/DRYER), RESIDENTIAL LIGHT FIXTURE WHICH USES EXCLUSIVELY A
PIN-BASED COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FAN WITH OR
WITHOUT A LIGHT, NON-COMMERCIAL CEILING FAN LIGHT KIT, NON-COMMERCIAL
DISHWASHER, ROOM OR CENTRAL AIR CONDITIONER, NON-COMMERCIAL FURNACE,
NON-COMMERCIAL BOILER AND NON-COMMERCIAL HOT WATER HEATER, NON-COMMER-
CIAL DEHUMIDIFIER, NON-COMMERCIAL AIR-SOURCE AND GEOTHERMAL HEAT PUMP,
NON-COMMERCIAL HOME SEALING, NON-COMMERCIAL PROGRAMMABLE THERMOSTAT AND
NON-COMMERCIAL ROOM AIR CLEANER WHICH IS SOLD FOR THE FIRST TIME AT
RETAIL, PROVIDED SUCH APPLIANCE QUALIFIES FOR, AND IS LABELED WITH, AN
ENERGY STAR LABEL BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT AMONG
THE MANUFACTURER, THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND
THE UNITED STATES DEPARTMENT OF ENERGY.
A. 1999 3
S 6. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 45 to read as follows:
(45) DURING THE FIRST WEEK OF EACH SALES TAX QUARTER, NEW ENERGY STAR
APPLIANCES.
S 7. Clause 9 of subdivision (b) of section 1107 of the tax law, as
amended by section 78 of part A of chapter 56 of the laws of 1998, is
amended to read as follows:
(9) Except as otherwise provided by law, the [exemption] EXEMPTIONS
provided for in paragraph thirty of subdivision (a) of section eleven
hundred fifteen relating to clothing and footwear AND PARAGRAPH
FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN RELATING
TO NEW ENERGY STAR APPLIANCES shall not apply.
S 8. Subdivision (f) of section 1109 of the tax law, as added by
section 118-a of part A of chapter 389 of the laws of 1997, is amended
to read as follows:
(f) The [exemption] EXEMPTIONS contained in [paragraph] PARAGRAPHS
thirty AND FORTY-FIVE of subdivision (a) of section eleven hundred
fifteen of this article shall not apply.
S 9. Section 1109 of the tax law is amended by adding a new subdivi-
sion (i) to read as follows:
(I) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE EVENT THAT A COUNTY,
CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA-
TION DISTRICT IMPOSES TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF
PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE THE
NEW ENERGY STAR APPLIANCES EXEMPTION AUTHORIZED IN PARAGRAPH ONE OF
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY
LOCATED IN SUCH DISTRICT IN WHICH THE TAXES PROVIDED FOR IN SECTION
ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH
NEW ENERGY STAR APPLIANCES EXEMPTION FROM SUCH TAXES PURSUANT TO THE
AUTHORITY OF SUBDIVISION (P) OF SUCH SECTION TWELVE HUNDRED TEN OR OF
SECTION THIRTEEN OF THE CHAPTER OF THE LAWS OF TWO THOUSAND ELEVEN WHICH
ADDED THIS SUBDIVISION, OR THE TAXES PROVIDED FOR IN SECTION ELEVEN
HUNDRED EIGHT OF THIS PART ARE IN EFFECT IN A CITY LOCATED IN SUCH
DISTRICT, THE EXEMPTION PROVIDED BY PARAGRAPH FORTY-FIVE OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICA-
BLE IN SUCH PORTION OF THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT
IN WHICH SUCH COUNTY, CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMIS-
SIONER SHALL DETERMINE AND CERTIFY TO THE COMPTROLLER THE AMOUNT OF
REVENUE FORGONE AT THE RATE OF ONE-QUARTER OF ONE PERCENT UNDER THIS
SECTION IN SUCH COUNTY, CITY OR SCHOOL DISTRICT ON ACCOUNT OF SALES OF
NEW ENERGY STAR APPLIANCES IN SUCH COUNTY, CITY OR SCHOOL DISTRICT.
(2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON
MARCH FIRST, TWO THOUSAND TWELVE, THE COMMISSIONER SHALL MAKE SUCH
DETERMINATIONS AND CERTIFICATIONS ON THE TWELFTH DAY OF THE MONTH
FOLLOWING THE MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER
SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH
QUARTERLY PERIOD FOR AS LONG AS SUCH NEW ENERGY STAR APPLIANCES
EXEMPTIONS FROM SUCH TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE
TWENTY-NINE OF THIS CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN
HUNDRED EIGHT OF THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER NOR
THE COMPTROLLER SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMI-
NATIONS AND CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY
BE BASED ON SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER AT
THE TIME SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER THIS
SUBDIVISION AND MAY BE ESTIMATED ON THE BASIS OF PERCENTAGES OR OTHER
A. 1999 4
INDICES CALCULATED FROM DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMIS-
SIONER SHALL BE AUTHORIZED TO REQUIRE SUCH INFORMATION AS THE COMMIS-
SIONER DEEMS NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVI-
SION FROM PERSONS REQUIRED TO FILE RETURNS UNDER SUCH SECTION ELEVEN
HUNDRED THIRTY-SIX OF THIS ARTICLE.
(3) BY THE FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS
MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF
THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR SCHOOL
DISTRICT IN SUCH METROPOLITAN COMMUTER TRANSPORTATION DISTRICT WHICH
PROVIDES SUCH NEW ENERGY STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH
DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF
THIS PART ARE IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH NEW ENERGY
STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH DISTRICT IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF THIS PART ARE IN
EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP-
TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY, CITY OR SCHOOL
DISTRICT; AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT
OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF SUCH MONTH.
THE COMPTROLLER SHALL DEPOSIT ANY SUCH AMOUNTS RECEIVED IN THE MASS
TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION EIGHTY-
EIGHT-A OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS
TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN.
(4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT IMPOSING TAX
PURSUANT TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE
OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE
OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN
PARAGRAPHS TWO AND THREE OF THIS SUBDIVISION, THE COMPTROLLER SHALL
DEDUCT ANY AMOUNT NOT PAID FROM THE AMOUNT OF THE NEXT PAYMENT OR
PAYMENTS DUE SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI-
SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL SUCH
AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
SUBDIVISION.
(5) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE
TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
THE AMOUNT OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT
TO TAXES, PENALTY AND INTEREST IMPOSED PURSUANT TO THE AUTHORITY OF
SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION
(C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH
AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
SUBDIVISION.
(6) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE
TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
THE AMOUNT OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT
OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW,
UNTIL SUCH AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL
DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION
A. 1999 5
OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE
OF THIS SUBDIVISION.
(7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER CALCULATION
OR UNDER CALCULATION OF ANY CERTIFICATION REQUIRED TO BE MADE TO THE
COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER ITS
DISCOVERY AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY
OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION OR UNDER CALCULATION
RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY
ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER
REASONABLE IN VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS
AND CIRCUMSTANCES.
(8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A COUN-
TY, CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF
THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER HAVING FIRST MADE ANY
DEPOSITS REQUIRED BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND
ONLY TO THE EXTENT THAT THERE ARE MONEYS REMAINING AFTER HAVING MADE
SUCH REQUIRED DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT
OF THE GENERAL FUND, AN AMOUNT EQUAL TO THE TOTAL OF THE AMOUNTS
REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT
TO SUCH SUBDIVISION THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS
TRANSPORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN
SUCH PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCU-
LATION DETERMINED IN PARAGRAPH SEVEN OF THIS SUBDIVISION SHALL LIKEWISE
BE APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH,
SO THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL OF
THE AMOUNTS REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL
DISTRICTS UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH
SEVEN OF THIS SUBDIVISION.
S 10. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 3 of part GG of chapter 57 of
the laws of 2010, is amended to read as follows:
(ii) Any local law, ordinance or resolution enacted by any city, coun-
ty or school district, imposing the taxes authorized by this subdivi-
sion, shall omit the residential solar energy systems equipment
exemption provided for in subdivision (ee) [and], the clothing and foot-
wear exemption provided for in paragraph thirty of subdivision (a) AND
THE NEW ENERGY STAR APPLIANCES EXEMPTION PROVIDED FOR IN PARAGRAPH
FORTY-FIVE OF SUBDIVISION (A) of section eleven hundred fifteen of this
chapter, unless such city, county or school district elects otherwise as
to either such residential solar energy systems equipment exemption or
such clothing and footwear exemption.
S 11. Subdivision (d) of section 1210 of the tax law, as amended by
section 37 of part S-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
(d) A local law, ordinance or resolution imposing any tax pursuant to
this section, increasing or decreasing the rate of such tax, repealing
or suspending such tax, exempting from such tax the energy sources and
services described in paragraph three of subdivision (a) or of subdivi-
sion (b) of this section or changing the rate of tax imposed on such
energy sources and services or providing for the credit or refund
described in clause six of subdivision (a) of section eleven hundred
nineteen of this chapter must go into effect only on one of the follow-
ing dates: March first, June first, September first or December first;
provided, that a local law, ordinance or resolution providing for the
exemption described in paragraph thirty OR FORTY-FIVE of subdivision (a)
of section eleven hundred fifteen of this chapter or repealing any such
A. 1999 6
exemption or a local law, ordinance or resolution providing for a refund
or credit described in subdivision (d) of section eleven hundred nine-
teen of this chapter or repealing such provision so provided must go
into effect only on March first. No such local law, ordinance or resol-
ution shall be effective unless a certified copy of such law, ordinance
or resolution is mailed by registered or certified mail to the commis-
sioner at the commissioner's office in Albany at least ninety days prior
to the date it is to become effective. However, the commissioner may
waive and reduce such ninety-day minimum notice requirement to a mailing
of such certified copy by registered or certified mail within a period
of not less than thirty days prior to such effective date if the commis-
sioner deems such action to be consistent with the commissioner's duties
under section twelve hundred fifty of this article and the commissioner
acts by resolution. Where the restriction provided for in section twelve
hundred twenty-three of this article as to the effective date of a tax
and the notice requirement provided for therein are applicable and have
not been waived, the restriction and notice requirement in section
twelve hundred twenty-three of this article shall also apply.
S 12. Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
(P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
(1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE
SAME NEW ENERGY STAR APPLIANCES EXEMPT FROM STATE SALES AND COMPENSATING
USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED IN PARAGRAPH
FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
CHAPTER BY ENACTING A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARA-
GRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE
PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT
OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION
ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE
DEEMED TO INCORPORATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY
THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR.
(2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, NEW ENERGY STAR APPLI-
ANCES EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
PARAGRAPH 45 OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK TAX LAW
SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN
THIS JURISDICTION, DURING THE SAME PERIODS SET FORTH IN SUCH PARAGRAPH
45.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, 2012 AND SHALL
APPLY TO SALES MADE AND USES OCCURRING DURING THE APPLICABLE EXEMPTIONS
PERIODS EACH YEAR, IN ACCORDANCE WITH THE APPLICABLE TRANSITIONAL
PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK TAX LAW.
S 13. Notwithstanding any other provision of state or local law, ordi-
nance or resolution to the contrary: (a) Any county or city imposing
sales and compensating use taxes pursuant to the authority of subpart B
of part 1 of article 29 of the tax law, acting through its local legis-
lative body, is hereby authorized and empowered to elect to provide the
exemption from such taxes for new Energy Star appliances exempt from
state sales and compensating use taxes described in paragraph 45 of
A. 1999 7
subdivision (a) of section 1115 of the tax law, for the periods
described therein, whether such taxes are imposed by local law, ordi-
nance or resolution, by enacting a resolution exactly in the form set
forth in subdivision (c) of this section; whereupon, upon compliance
with the provisions of subdivision (d) of this section, such enactment
of such resolution shall be deemed to amend such local law, ordinance or
resolution imposing such taxes, and such local law, ordinance or resol-
ution shall thenceforth be deemed to incorporate such exemption for such
periods.
(b) Any city of one million or more in which the taxes imposed by
section 1107 of the tax law are in effect, acting through its local
legislative body, is hereby authorized and empowered to elect to provide
the exemption from such taxes for the same new Energy Star appliances
exempt from state sales and compensating use taxes described in para-
graph 45 of subdivision (a) of section 1115 of the tax law, for the
periods described therein, by enacting a resolution exactly in the form
set forth in subdivision (c) of this section; whereupon, upon compliance
with the provisions of subdivision (d) of this section, such enactment
of such resolution shall be deemed to amend such section 1107 of the tax
law and such section 1107 shall thenceforth be deemed to incorporate
such exemption for such periods as if it had been duly enacted by the
state legislature and approved by the governor and such resolution shall
also be deemed to amend any local law, ordinance or resolution enacted
by such a city imposing such taxes pursuant to the authority of subdivi-
sion (a) of section 1210 of the tax law, whether or not such taxes are
suspended at the time such city enacts its resolution.
(c) Form of Resolution:
Be it enacted by the (insert proper title of local legislative body)
as follows:
Section one: The (county or city) of (insert locality's name) hereby
elects the two annual one-week new Energy Star appliance exemption peri-
ods commencing in the fall of 2012.
Section two: This resolution shall take effect immediately and shall
apply to sales made and uses occurring during the applicable periods
each year, in accordance with applicable transitional provisions of the
New York Tax Law.
(d) A resolution adopted pursuant to this section shall be effective
only if it is adopted exactly as set forth in subdivision (c) of this
section and such county or city adopts it by March 1, 2012, mails a
certified copy of it to the commissioner of taxation and finance by
certified mail by such date and otherwise complies with the requirements
of subdivisions (d) and (e) of section 1210 of the tax law.
S 14. Section 606 of the tax law is amended by adding a new subsection
(ss) to read as follows:
(SS) SENIOR CITIZEN HEATING CREDIT. (1) ALLOWANCE OF CREDIT. FOR THE
TAXABLE YEAR TWO THOUSAND TWELVE, A TAXPAYER SHALL BE ALLOWED A CREDIT
EQUAL TO ONE HUNDRED DOLLARS, TO BE APPLIED AS HEREINAFTER PROVIDED,
AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(2) QUALIFICATIONS FOR CREDIT. IN ORDER TO QUALIFY FOR THE CREDIT, THE
ELIGIBLE TAXPAYER SHALL: (A) HAVE ATTAINED THE AGE OF SIXTY-FIVE BEFORE
THE BEGINNING OF OR DURING THE TAXABLE YEAR;
(B) LEASE HIS OR HER PRIMARY PLACE OF RESIDENCE; IN THE CASE OF A
RESIDENCE LEASED BY A HUSBAND AND WIFE OR BY SIBLINGS, ONE OF THE
LESSEES MUST BE AT LEAST SIXTY-FIVE YEARS OLD;
(C) HAVE AN AGGREGATE ADJUSTED GROSS INCOME OF ALL MEMBERS OF THE
RESIDENCE AS REPORTED FOR FEDERAL INCOME TAX PURPOSES, OR WHICH WOULD BE
A. 1999 8
REPORTED AS ADJUSTED GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE
REQUIRED TO BE FILED, OF LESS THAN SIXTY-SIX THOUSAND FIFTY DOLLARS; AND
(D) PAY THE COST OF HEATING SUCH RESIDENCE.
(3) HUSBAND AND WIFE. IN THE CASE OF A HUSBAND AND WIFE WHO FILE A
JOINT FEDERAL RETURN BUT WHO ARE REQUIRED TO DETERMINE THEIR NEW YORK
TAXES SEPARATELY, THE CREDIT ALLOWED PURSUANT TO THIS SUBSECTION MAY BE
APPLIED AGAINST THE TAX OF EITHER FILER OR DIVIDED BETWEEN THEM AS THEY
MAY ELECT.
(4) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
S 15. The STAR energy rebate program of 2012-2013. 1. Notwithstanding
any other provision of law to the contrary, senior citizens meeting the
eligibility requirements for the enhanced STAR exemption pursuant to
subdivision 4 of section 425 of the real property tax law for the 2012-
2013 school year and receiving STAR benefits for such school year, shall
be entitled to an additional STAR energy rebate check of two hundred
dollars in accordance with the provisions of this section and sections
fourteen and sixteen of this act.
2. The state board of real property services is hereby authorized and
shall furnish to the commissioner of taxation and finance the names and
addresses of all eligible senior citizen owner or owners of real proper-
ty in accordance with this section. Every tax collecting officer shall
cooperate with such state board and the department of taxation and
finance to furnish any information necessary to identify eligible senior
citizen property owner or owners for the purposes of sections fourteen
through sixteen of this act.
3. The department of taxation and finance shall issue such STAR energy
rebate checks within thirty days of receipt of such names and addresses
of eligible owners, but no later than March 1, 2013.
4. Notwithstanding section 1310 of the surrogate's court procedure
act, any rebate to a decedent may be made to the decedent's surviving
spouse unless the final assessment roll is in the name of the decedent's
executor or administrator. Payment of a rebate upon such ownership
information shall relieve the commissioner of taxation and finance and
the department of taxation and finance from all liability to any owner
of the property, or the estate, trust, assigns, successors, heirs or
representatives of any such owner, with respect to such payment, and
such persons shall have no right to commence a court action or proceed-
ing or to any other legal recourse against the state, the commissioner
of taxation and finance or the department of taxation and finance or any
officer or employee of state or local government involved in the admin-
istration of this program, to recover such payment. Provided, however,
nothing in the previous sentence shall be construed to bar any other
right of action of such persons with respect to such payment under the
laws of this state.
5. The commissioner of taxation and finance shall be authorized to
recover any erroneous rebate by notifying the payee of the amount there-
of. If such erroneous rebate is not returned within thirty days, the
commissioner of taxation and finance is authorized to treat the errone-
ous rebate as an erroneous refund of income tax pursuant to the
provisions of paragraph 5 of subsection (c) of section 683 of the tax
law.
A. 1999 9
6. The commissioner of taxation and finance and the state board of
real property services shall be authorized to make such rules and regu-
lations as may be deemed necessary for the performance of his or her
duties under this act, including but not limited to rules and regu-
lations which shall advise tax collecting officers of procedures for
furnishing ownership information to the state board of real property
services and the department of taxation and finance, advise tax collect-
ing officers and tax rebate payees of procedures for the correction of
erroneous ownership information and erroneous rebate checks and estab-
lish procedures for the recovery of the value of undelivered and
uncashed rebate checks.
S 16. The sum of one hundred twenty-eight million dollars
($128,000,000), or so much thereof as may be necessary, is hereby appro-
priated to the department of taxation and finance out of any moneys in
the state treasury in the general fund to the credit of the state
purposes account, not otherwise appropriated, and made immediately
available, for the purpose of carrying out the provisions of this
section and sections fourteen and fifteen of this act. Such moneys shall
be payable on the audit and warrant of the comptroller on vouchers
certified or approved by the commissioner of taxation and finance in the
manner prescribed by law.
S 17. The tax law is amended by adding a new section 35 to read as
follows:
S 35. CLEAN ENERGY PRODUCTION CREDIT. (A) ALLOWANCE OF CREDIT. A
TAXPAYER SUBJECT TO TAX UNDER ARTICLES NINE, NINE-A, AND TWENTY-TWO OF
THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO THE
PROVISIONS REFERENCED IN SUBDIVISION (D) OF THIS SECTION, TO BE COMPUTED
AS HEREINAFTER PROVIDED.
(B) DEFINITIONS. (1) THE TERM "CLEAN ENERGY TECHNOLOGY" SHALL MEAN
ANY OF THE FOLLOWING ENERGY SOURCES:
(I) SOLAR;
(II) WIND;
(III) HYDROELECTRIC DAM OR OTHER WATER SOURCE;
(IV) GEOTHERMAL; OR
(V) BIOMASS.
(2) THE TERM "QUALIFIED CLEAN ENERGY PRODUCTION FACILITY" SHALL MEAN
AN ELECTRICITY GENERATION FACILITY USING A CLEAN ENERGY TECHNOLOGY, WITH
A MINIMUM OF TEN MEGAWATTS OF GENERATION CAPACITY, THAT IS PLACED IN
SERVICE AFTER JULY THIRTY-FIRST, TWO THOUSAND TWELVE.
(C) APPLICATION OF THE CREDIT. (1) THE AMOUNT OF CREDIT SHALL EQUAL
THE PRODUCT OF ONE CENT AND THE TOTAL KILOWATT-HOURS OF ELECTRICITY
GENERATED AT A QUALIFIED CLEAN ENERGY PRODUCTION FACILITY.
(2) THE CREDIT MAY BE ALLOWED FOR THE FIRST FIVE YEARS OF ELECTRICITY
GENERATION AT A QUALIFIED CLEAN ENERGY PRODUCTION FACILITY.
(D) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9: SECTION 187-Q,
(2) ARTICLE 9-A: SECTION 210: SUBDIVISION 43,
(3) ARTICLE 22: SECTION 606: SUBSECTION (TT).
S 18. The tax law is amended by adding a new section 187-q to read as
follows:
S 187-Q. CLEAN ENERGY PRODUCTION CREDIT. 1. ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
SECTION THIRTY OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY SECTIONS
ONE HUNDRED EIGHTY-THREE, ONE HUNDRED EIGHTY-FOUR AND ONE HUNDRED EIGHT-
Y-FIVE OF THIS ARTICLE. PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH CRED-
A. 1999 10
IT ALLOWABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-FOUR
OF THIS ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER
THE AMOUNT OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED
BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
2. APPLICATION OF CREDIT. IN NO EVENT SHALL THE CREDIT UNDER THIS
SECTION BE ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO
LESS THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHT-
Y-THREE OR ONE HUNDRED EIGHTY-FIVE OF THIS ARTICLE. IF, HOWEVER, THE
AMOUNT OF CREDIT ALLOWABLE UNDER THIS SECTION FOR ANY TAXABLE YEAR
REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT THUS DEDUCTIBLE
IN SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE
THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS
OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
S 19. Section 210 of the tax law is amended by adding a new subdivi-
sion 43 to read as follows:
43. CLEAN ENERGY PRODUCTION CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAY-
ER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION
THIRTY OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
SUBDIVISION ONE OF THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT
ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE
YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
S 20. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxii) to read as
follows:
(XXXII) CLEAN ENERGY PRODUCTION AMOUNT OF CREDIT FOR CLEAN
CREDIT UNDER SUBSECTION (TT) ENERGY PRODUCTION UNDER
SUBDIVISION FORTY-THREE OF
SECTION TWO HUNDRED TEN
S 21. Section 606 of the tax law is amended by adding a new subsection
(tt) to read as follows:
(TT) CLEAN ENERGY PRODUCTION CREDIT. (1) ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
SECTION THIRTY OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
S 22. Subdivision (a) of section 1210 of the tax law is amended by
adding a new paragraph 3-a to read as follows:
(3-A) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
COUNTIES, MAY, BY LOCAL LAW, PROVIDE THAT THE TAXES IMPOSED, PURSUANT TO
A. 1999 11
THIS SUBDIVISION, BY SUCH COUNTY ON THE RETAIL SALE OR USE OF FUEL OIL
AND COAL USED FOR BUSINESS PURPOSES, THE RETAIL SALE OR USE OF WOOD USED
FOR BUSINESS HEATING PURPOSES AND THE SALE, OTHER THAN FOR RESALE, OF
PROPANE (EXCEPT WHEN SOLD IN CONTAINERS OF LESS THAN ONE HUNDRED
POUNDS), NATURAL GAS, ELECTRICITY, STEAM AND GAS, ELECTRIC AND STEAM
SERVICES USED FOR BUSINESS PURPOSES MAY BE IMPOSED AT A LOWER RATE THAN
THE UNIFORM LOCAL RATE IMPOSED PURSUANT TO THE OPENING PARAGRAPH OF THIS
SECTION, AS LONG AS SUCH RATE IS ONE OF THE RATES AUTHORIZED BY SUCH
PARAGRAPH OR SUCH SALE OR USE MAY BE EXEMPTED FROM SUCH TAXES.
PROVIDED, HOWEVER, SUCH LOWER RATE SHALL APPLY TO ALL SUCH ENERGY SOURC-
ES AND SERVICES AND AT THE SAME RATE AND NO SUCH EXEMPTION MAY BE
ENACTED UNLESS SUCH EXEMPTION APPLIES TO ALL SUCH ENERGY SOURCES AND
SERVICES. THE PROVISIONS OF THIS PARAGRAPH SHALL NOT APPLY TO A SALE OR
USE OF (I) DIESEL MOTOR FUEL WHICH INVOLVES A DELIVERY AT A FILLING
STATION OR INTO A REPOSITORY WHICH IS EQUIPPED WITH A HOSE OR OTHER
APPARATUS BY WHICH SUCH FUEL CAN BE DISPENSED INTO THE FUEL TANK OF A
MOTOR VEHICLE AND (II) ENHANCED DIESEL MOTOR FUEL EXCEPT IN THE CASE OF
A SALE OR USE OF SUCH ENHANCED DIESEL MOTOR FUEL USED EXCLUSIVELY FOR
BUSINESS PURPOSES WHICH IS DELIVERED INTO A STORAGE TANK WHICH IS NOT
EQUIPPED WITH A HOSE OR OTHER APPARATUS BY WHICH SUCH FUEL CAN BE
DISPENSED INTO THE FUEL TANK OF A MOTOR VEHICLE AND SUCH STORAGE TANK IS
ATTACHED TO THE HEATING UNIT BURNING SUCH FUEL.
S 23. Paragraph 1 of subsection (g-2) of section 606 of the tax law,
as amended by section 3 of part C-1 of chapter 57 of the laws of 2009,
is amended to read as follows:
(1) General. [For taxable years beginning before January first, two
thousand nine, an] AN individual taxpayer shall be allowed a credit
against the tax imposed by this article equal to [twenty] TWENTY-FIVE
percent of qualified fuel cell electric generating equipment expendi-
tures. This credit shall not exceed one thousand five hundred dollars
per generating unit with respect to any taxable year. The credit
provided for herein shall be allowed with respect to the taxable year in
which the fuel cell electric generating equipment is placed in service.
S 24. This act shall take effect immediately, provided, however:
(a) that sections three through thirteen of this act shall apply to
sales made and uses occurring during exemption periods on or after the
effective date of this act in accordance with the applicable transi-
tional provisions of sections 1106 and 1217 of the tax law;
(b) sections fourteen and twenty-three of this act shall apply to
taxable years beginning on and after January 1, 2011; and
(c) sections seventeen through twenty-one of this act shall apply to
taxable years beginning on or after January 1, 2012.