S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5468
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 12, 2019
                                ___________
 
 Introduced  by M. of A. SCHMITT -- read once and referred to the Commit-
   tee on Ways and Means
 
 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 NINETEEN, ONE AND
 FIVE-TENTHS PERCENT FROM JANUARY  FIRST,  TWO  THOUSAND  TWENTY  THROUGH
 DECEMBER  THIRTY-FIRST,  TWO  THOUSAND  TWENTY, ONE PERCENT FROM JANUARY
 FIRST, TWO THOUSAND TWENTY-ONE THROUGH DECEMBER THIRTY-FIRST, TWO  THOU-
 SAND  TWENTY-ONE, FIVE-TENTHS OF A PERCENT FROM JANUARY FIRST, TWO THOU-
 SAND TWENTY-TWO TO DECEMBER THIRTY-FIRST, TWO THOUSAND  TWENTY-TWO,  AND
 ZERO  PERCENT  COMMENCING  JANUARY  FIRST, TWO THOUSAND TWENTY-THREE and
 thereafter of that portion of its gross income derived from  the  trans-
 portation,  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07820-01-9

 A. 5468                             2
 
 one through December thirty-first, two thousand one, one and nine-tenths
 percent from January first, two thousand two  through  December  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 thou-
 sand 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 para-
 graph (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
   § 2. This act shall take effect immediately.