S T A T E O F N E W Y O R K
________________________________________________________________________
10216
I N A S S E M B L Y
February 12, 2026
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to repeal paragraph 37 of subdivision (a) of section 1115 of the
tax law relating to tangible personal property purchased by internet
data centers; and to repeal subdivision (y) of section 1115 of the tax
law relating to services performed on personal property purchased by
internet data centers
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 37 of subdivision (a) of section 1115 of the tax
law is REPEALED.
§ 2. Subdivision (y) of section 1115 of the tax law is REPEALED.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14775-01-6