Assembly Bill A4130

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4130
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2021
                                ___________
 
 Introduced  by  M.  of  A. SCHMITT, MANKTELOW, BYRNES, ASHBY, PALMESANO,
   McDONOUGH, DeSTEFANO, GOODELL, MONTESANO, M. MILLER -- read  once  and
   referred to the Committee 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  TWENTY-ONE,  ONE
 AND  FIVE-TENTHS  PERCENT  FROM  JANUARY  FIRST, TWO THOUSAND TWENTY-TWO
 THROUGH DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY-TWO, ONE PERCENT FROM
 JANUARY FIRST, TWO THOUSAND TWENTY-THREE THROUGH DECEMBER  THIRTY-FIRST,
 TWO  THOUSAND TWENTY-THREE, FIVE-TENTHS OF A PERCENT FROM JANUARY FIRST,
 TWO THOUSAND TWENTY-FOUR TO DECEMBER THIRTY-FIRST, TWO THOUSAND  TWENTY-
 FOUR,  AND  ZERO  PERCENT COMMENCING JANUARY FIRST, TWO THOUSAND TWENTY-
 FIVE 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06872-01-1

 A. 4130                             2
 
 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 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.