S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8399
 
                             I N  S E N A T E
 
                                May 4, 2018
                                ___________
 
 Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
   printed to be committed to the Committee on  Energy  and  Telecommuni-
   cations
 
 AN  ACT  to  amend  the tax law, in relation to tax on the furnishing of
   utility services
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. Paragraph (b) of subdivision 1 of section 186-a of the tax
 law, as amended by section 4 of part Y of chapter  63  of  the  laws  of
 2000, is amended to read as follows:
   (b)  a tax equal to (1) two and five-tenths percent on and after Janu-
 ary first, two thousand through December thirty-first, two thousand, two
 and forty-five one hundredths percent from January first,  two  thousand
 one through December thirty-first, two thousand one, two and four-tenths
 percent  from  January  first, two thousand two through December thirty-
 first, two thousand two, two and twenty-five one hundredths percent from
 January first, two thousand three  through  December  thirty-first,  two
 thousand  three, two and one hundred twenty-five one thousandths percent
 from January first, two thousand four through December thirty-first, two
 thousand four and two percent [commencing] FROM January first, two thou-
 sand five, THROUGH DECEMBER THIRTY-FIRST TWO THOUSAND EIGHTEEN, ONE  AND
 FIVE-TENTHS  PERCENT  FROM  JANUARY FIRST, TWO THOUSAND NINETEEN THROUGH
 DECEMBER THIRTY-FIRST, TWO THOUSAND NINETEEN, ONE PERCENT  FROM  JANUARY
 FIRST,  TWO  THOUSAND TWENTY THROUGH DECEMBER THIRTY-FIRST, TWO THOUSAND
 TWENTY, FIVE-TENTHS OF A PERCENT FROM JANUARY FIRST, TWO THOUSAND  TWEN-
 TY-ONE  TO  DECEMBER  THIRTY-FIRST,  TWO  THOUSAND  TWENTY-ONE, AND ZERO
 PERCENT COMMENCING JANUARY FIRST, TWO THOUSAND TWENTY-TWO and thereafter
 of that portion of its gross income  derived  from  the  transportation,
 transmission or distribution of gas or electricity 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 December thirty-first,  two
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15612-01-8

 S. 8399                             2
 
 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 super-
 vision under the public service law; and
   § 2. This act shall take effect immediately.