S T A T E O F N E W Y O R K
________________________________________________________________________
8452
2009-2010 Regular Sessions
I N A S S E M B L Y
May 20, 2009
___________
Introduced by M. of A. TEDISCO, KOLB, THIELE, SAYWARD, O'MARA, CALHOUN
-- Multi-Sponsored by -- M. of A. ALFANO, AMEDORE, BACALLES, BALL,
BARCLAY, BARRA, BURLING, BUTLER, CONTE, CROUCH, DUPREY, FINCH, GIGLIO,
HAWLEY, P. LOPEZ, McDONOUGH, McKEVITT, MILLER, MOLINARO, OAKS, QUINN,
RAIA, SALADINO, SCOZZAFAVA, TOBACCO, TOWNSEND, WALKER -- read once and
referred to the Committee on Ways and Means
AN ACT enacting the tax relief on energy act; to amend the tax law, in
relation to the tax on the furnishing of utility services; in relation
to providing a sales and compensating use tax exemption on Energy Star
appliances; in relation to a heating credit for qualifying senior
citizens living in leased housing; to create the STAR energy rebate
program; in relation to establishing a clean energy production credit;
in relation to small business energy tax reduction; in relation to
credit against the tax imposed on qualified fuel cell electric gener-
ating equipment expenditures; and making an appropriation for the STAR
energy rebate program
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. This act shall be known and may be cited as the "tax relief
2 on energy act".
3 S 2. Paragraph (b) of subdivision 1 of section 186-a of the tax law,
4 as amended by section 4 of part Y of chapter 63 of the laws of 2000, is
5 amended to read as follows:
6 (b) a tax equal to (1) two and five-tenths percent on and after Janu-
7 ary first, two thousand through December thirty-first, two thousand, two
8 and forty-five one hundredths percent from January first, two thousand
9 one through December thirty-first, two thousand one, two and four-tenths
10 percent from January first, two thousand two through December thirty-
11 first, two thousand two, two and twenty-five one hundredths percent from
12 January first, two thousand three through December thirty-first, two
13 thousand three, two and one hundred twenty-five one thousandths percent
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09998-01-9
A. 8452 2
1 from January first, two thousand four through December thirty-first, two
2 thousand four and [two] ZERO percent commencing January first, two thou-
3 sand five and thereafter of that portion of its gross income derived
4 from the transportation, transmission or distribution of gas or elec-
5 tricity by means of conduits, mains, pipes, wires, lines or the like and
6 (2) two and one-tenth percent from January first, two thousand through
7 December thirty-first, two thousand, two percent from January first, two
8 thousand one through December thirty-first, two thousand one, one and
9 nine-tenths percent from January first, two thousand two through Decem-
10 ber thirty-first, two thousand two, eighty-five one hundredths of one
11 percent from January first, two thousand three through December thirty-
12 first, two thousand three, four-tenths of one percent from January
13 first, two thousand four through December thirty-first, two thousand
14 four and zero percent commencing January first, two thousand five of all
15 of its other gross income, is hereby imposed upon every utility not
16 taxed under paragraph (a) of this subdivision doing business in this
17 state which is subject to the supervision of the state department of
18 public service which has a gross income for the year ending December
19 thirty-first in excess of five hundred dollars, except motor carriers or
20 brokers subject to such supervision under the public service law; and
21 S 3. Subdivision (a) of section 1115 of the tax law is amended by
22 adding a new paragraph 44 to read as follows:
23 (44) ALTERNATIVE ENERGY SYSTEMS AND TANGIBLE PERSONAL PROPERTY USED IN
24 OR ON HABITABLE RESIDENTIAL AND NON-RESIDENTIAL STRUCTURES FOR THE
25 PURPOSE OF IMPROVING THE ENERGY EFFICIENCY OF SUCH STRUCTURES. FOR
26 PURPOSES OF THIS SUBDIVISION: (I) ALTERNATIVE ENERGY SYSTEMS SHALL
27 INCLUDE SYSTEMS WHICH DO NOT RELY ON PETROLEUM PRODUCTS OR NATURAL GAS
28 AS THEIR ENERGY SOURCE OR FUEL CELL ELECTRIC GENERATING EQUIPMENT AS
29 DESCRIBED IN PARAGRAPH TWO OF SUBSECTION (G-2) OF SECTION SIX HUNDRED
30 SIX OF THIS CHAPTER; AND (II) TANGIBLE PERSONAL PROPERTY SHALL INCLUDE
31 ROOF PRODUCTS, WINDOWS, DOORS AND SKYLIGHTS APPROVED BY THE ENERGY STAR
32 PROGRAM AND PRODUCTS, SUCH AS INSULATION AND WEATHERSTRIPPING, THAT
33 IMPROVE THE ENERGY EFFICIENCY OF RESIDENTIAL AND NON-RESIDENTIAL HEATING
34 AND COOLING SYSTEMS.
35 S 4. The New York State Energy Research and Development Authority, in
36 consultation with manufacturers, retailers, and public interest groups,
37 shall develop public information programs and materials to identify and
38 encourage the sales of products eligible for the tax incentives provided
39 under paragraph 44 of subdivision (a) of section 1115 of the tax law.
40 S 5. Subdivision (b) of section 1101 of the tax law is amended by
41 adding a new paragraph 33 to read as follows:
42 (33) NEW ENERGY STAR APPLIANCE. A RESIDENTIAL REFRIGERATOR, COMBINA-
43 TION RESIDENTIAL REFRIGERATOR/FREEZER, RESIDENTIAL FREEZER, RESIDENTIAL
44 CLOTHES WASHER AND RESIDENTIAL CLOTHES DRYER (INCLUDING A COMBINATION
45 WASHER/DRYER), RESIDENTIAL LIGHT FIXTURE WHICH USES EXCLUSIVELY A
46 PIN-BASED COMPACT FLUORESCENT BULB, NON-COMMERCIAL CEILING FAN WITH OR
47 WITHOUT A LIGHT, NON-COMMERCIAL CEILING FAN LIGHT KIT, NON-COMMERCIAL
48 DISHWASHER, ROOM OR CENTRAL AIR CONDITIONER, NON-COMMERCIAL FURNACE,
49 NON-COMMERCIAL BOILER AND NON-COMMERCIAL HOT WATER HEATER, NON-COMMER-
50 CIAL DEHUMIDIFIER, NON-COMMERCIAL AIR-SOURCE AND GEOTHERMAL HEAT PUMP,
51 NON-COMMERCIAL HOME SEALING, NON-COMMERCIAL PROGRAMMABLE THERMOSTAT AND
52 NON-COMMERCIAL ROOM AIR CLEANER WHICH IS SOLD FOR THE FIRST TIME AT
53 RETAIL, PROVIDED SUCH APPLIANCE QUALIFIES FOR, AND IS LABELED WITH, AN
54 ENERGY STAR LABEL BY THE MANUFACTURER, PURSUANT TO AN AGREEMENT AMONG
55 THE MANUFACTURER, THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY AND
56 THE UNITED STATES DEPARTMENT OF ENERGY.
A. 8452 3
1 S 6. Subdivision (a) of section 1115 of the tax law is amended by
2 adding a new paragraph 45 to read as follows:
3 (45) DURING THE FIRST WEEK OF EACH SALES TAX QUARTER, NEW ENERGY STAR
4 APPLIANCES.
5 S 7. Clause 9 of subdivision (b) of section 1107 of the tax law, as
6 amended by section 78 of part A of chapter 56 of the laws of 1998, is
7 amended to read as follows:
8 (9) Except as otherwise provided by law, the [exemption] EXEMPTIONS
9 provided for in paragraph thirty of subdivision (a) of section eleven
10 hundred fifteen relating to clothing and footwear AND PARAGRAPH
11 FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN RELATING
12 TO NEW ENERGY STAR APPLIANCES shall not apply.
13 S 8. Subdivision (f) of section 1109 of the tax law, as added by
14 section 118-a of part A of chapter 389 of the laws of 1997, is amended
15 to read as follows:
16 (f) The [exemption] EXEMPTIONS contained in [paragraph] PARAGRAPHS
17 thirty AND FORTY-FIVE of subdivision (a) of section eleven hundred
18 fifteen of this article shall not apply.
19 S 9. Section 1109 of the tax law is amended by adding a new subdivi-
20 sion (i) to read as follows:
21 (I) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
22 NANCE OR RESOLUTION TO THE CONTRARY: (1) IN THE EVENT THAT A COUNTY,
23 CITY OR SCHOOL DISTRICT LOCATED IN THE METROPOLITAN COMMUTER TRANSPORTA-
24 TION DISTRICT IMPOSES TAXES PURSUANT TO THE AUTHORITY OF SUBPART B OF
25 PART I OF ARTICLE TWENTY-NINE OF THIS CHAPTER AND ELECTS TO PROVIDE THE
26 NEW ENERGY STAR APPLIANCES EXEMPTION AUTHORIZED IN PARAGRAPH ONE OF
27 SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER, OR A CITY
28 LOCATED IN SUCH DISTRICT IN WHICH THE TAXES PROVIDED FOR IN SECTION
29 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT ELECTS TO PROVIDE SUCH
30 NEW ENERGY STAR APPLIANCES EXEMPTION FROM SUCH TAXES PURSUANT TO THE
31 AUTHORITY OF SUBDIVISION (P) OF SUCH SECTION TWELVE HUNDRED TEN OR OF
32 SECTION THIRTEEN OF THE CHAPTER OF THE LAWS OF TWO THOUSAND NINE WHICH
33 ADDED THIS SUBDIVISION, OR THE TAXES PROVIDED FOR IN SECTION ELEVEN
34 HUNDRED EIGHT OF THIS PART ARE IN EFFECT IN A CITY LOCATED IN SUCH
35 DISTRICT, THE EXEMPTION PROVIDED BY PARAGRAPH FORTY-FIVE OF SUBDIVISION
36 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE SHALL BE APPLICA-
37 BLE IN SUCH PORTION OF THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT
38 IN WHICH SUCH COUNTY, CITY OR SCHOOL DISTRICT IS LOCATED. THE COMMIS-
39 SIONER SHALL DETERMINE AND CERTIFY TO THE COMPTROLLER THE AMOUNT OF
40 REVENUE FORGONE AT THE RATE OF ONE-QUARTER OF ONE PERCENT UNDER THIS
41 SECTION IN SUCH COUNTY, CITY OR SCHOOL DISTRICT ON ACCOUNT OF SALES OF
42 NEW ENERGY STAR APPLIANCES IN SUCH COUNTY, CITY OR SCHOOL DISTRICT.
43 (2) COMMENCING WITH THE SALES TAX QUARTERLY PERIOD WHICH COMMENCES ON
44 MARCH FIRST, TWO THOUSAND TEN, THE COMMISSIONER SHALL MAKE SUCH DETERMI-
45 NATIONS AND CERTIFICATIONS ON THE TWELFTH DAY OF THE MONTH FOLLOWING THE
46 MONTH IN WHICH SALES TAX QUARTERLY RETURNS ARE DUE UNDER SECTION ELEVEN
47 HUNDRED THIRTY-SIX OF THIS ARTICLE WITH RESPECT TO SUCH QUARTERLY PERIOD
48 FOR AS LONG AS SUCH NEW ENERGY STAR APPLIANCES EXEMPTIONS FROM SUCH
49 TAXES IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF THIS
50 CHAPTER OR BY SECTION ELEVEN HUNDRED SEVEN OR ELEVEN HUNDRED EIGHT OF
51 THIS PART ARE IN EFFECT. NEITHER THE COMMISSIONER NOR THE COMPTROLLER
52 SHALL BE HELD LIABLE FOR ANY INACCURACY IN SUCH DETERMINATIONS AND
53 CERTIFICATIONS. SUCH DETERMINATIONS AND CERTIFICATIONS MAY BE BASED ON
54 SUCH INFORMATION AS MAY BE AVAILABLE TO THE COMMISSIONER AT THE TIME
55 SUCH DETERMINATIONS AND CERTIFICATIONS MUST BE MADE UNDER THIS SUBDIVI-
56 SION AND MAY BE ESTIMATED ON THE BASIS OF PERCENTAGES OR OTHER INDICES
A. 8452 4
1 CALCULATED FROM DISTRIBUTIONS FROM PRIOR PERIODS. THE COMMISSIONER SHALL
2 BE AUTHORIZED TO REQUIRE SUCH INFORMATION AS THE COMMISSIONER DEEMS
3 NECESSARY TO COMPLY WITH THE REQUIREMENTS OF THIS SUBDIVISION FROM
4 PERSONS REQUIRED TO FILE RETURNS UNDER SUCH SECTION ELEVEN HUNDRED THIR-
5 TY-SIX OF THIS ARTICLE.
6 (3) BY THE FIFTEENTH DAY OF THE MONTH IN WHICH THE COMMISSIONER HAS
7 MADE THE CERTIFICATIONS TO THE COMPTROLLER DESCRIBED IN PARAGRAPH TWO OF
8 THIS SUBDIVISION, THE COMPTROLLER SHALL BILL ANY COUNTY, CITY OR SCHOOL
9 DISTRICT IN SUCH METROPOLITAN COMMUTER TRANSPORTATION DISTRICT WHICH
10 PROVIDES SUCH NEW ENERGY STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH
11 DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF
12 THIS PART ARE IN EFFECT WHICH HAS ELECTED TO PROVIDE SUCH NEW ENERGY
13 STAR APPLIANCES EXEMPTION, AND ANY CITY IN SUCH DISTRICT IN WHICH THE
14 TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF THIS PART ARE IN
15 EFFECT, AN AMOUNT EQUAL TO ONE-HALF OF THE AMOUNT CERTIFIED TO THE COMP-
16 TROLLER BY THE COMMISSIONER IN RESPECT OF SUCH COUNTY, CITY OR SCHOOL
17 DISTRICT; AND SUCH COUNTY, CITY OR SCHOOL DISTRICT SHALL PAY THE AMOUNT
18 OF SUCH BILL TO THE COMPTROLLER BY THE TWENTY-FIFTH DAY OF SUCH MONTH.
19 THE COMPTROLLER SHALL DEPOSIT ANY SUCH AMOUNTS RECEIVED IN THE MASS
20 TRANSPORTATION OPERATING ASSISTANCE FUND ESTABLISHED BY SECTION EIGHTY-
21 EIGHT-A OF THE STATE FINANCE LAW TO THE CREDIT OF THE METROPOLITAN MASS
22 TRANSPORTATION OPERATING ASSISTANCE ACCOUNT THEREIN.
23 (4) IN THE EVENT THAT A COUNTY, CITY OR SCHOOL DISTRICT IMPOSING TAX
24 PURSUANT TO THE AUTHORITY OF SUBPART B OF PART I OF ARTICLE TWENTY-NINE
25 OF THIS CHAPTER DOES NOT PAY IN FULL A BILL DESCRIBED IN PARAGRAPH THREE
26 OF THIS SUBDIVISION BY THE TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN
27 PARAGRAPHS TWO AND THREE OF THIS SUBDIVISION, THE COMPTROLLER SHALL
28 DEDUCT ANY AMOUNT NOT PAID FROM THE AMOUNT OF THE NEXT PAYMENT OR
29 PAYMENTS DUE SUCH COUNTY, CITY OR SCHOOL DISTRICT PURSUANT TO SUBDIVI-
30 SION (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER UNTIL SUCH
31 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
32 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
33 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
34 SUBDIVISION.
35 (5) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
36 ELEVEN HUNDRED SEVEN OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
37 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE
38 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
39 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
40 THE AMOUNT OF THE NEXT PAYMENT OR PAYMENTS DUE SUCH CITY, WITH RESPECT
41 TO TAXES, PENALTY AND INTEREST IMPOSED PURSUANT TO THE AUTHORITY OF
42 SECTION TWELVE HUNDRED TWELVE-A OF THIS CHAPTER, PURSUANT TO SUBDIVISION
43 (C) OF SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER, UNTIL SUCH
44 AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL DEPOSIT THE
45 AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION OPERATING
46 ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE OF THIS
47 SUBDIVISION.
48 (6) IN THE EVENT THAT A CITY IN WHICH THE TAXES IMPOSED BY SECTION
49 ELEVEN HUNDRED EIGHT OF THIS PART ARE IN EFFECT DOES NOT PAY IN FULL A
50 BILL DESCRIBED IN PARAGRAPH THREE OF THIS SUBDIVISION BY THE
51 TWENTY-FIFTH DAY OF THE MONTH DESCRIBED IN PARAGRAPHS TWO AND THREE OF
52 THIS SUBDIVISION, THE COMPTROLLER SHALL DEDUCT ANY AMOUNT NOT PAID FROM
53 THE AMOUNT OF ANY OTHER MONEYS DUE SUCH CITY FROM THE COMPTROLLER, NOT
54 OTHERWISE PLEDGED, DEDICATED OR ENCUMBERED PURSUANT TO OTHER STATE LAW,
55 UNTIL SUCH AMOUNT NOT PAID HAS BEEN RECOVERED. THE COMPTROLLER SHALL
56 DEPOSIT THE AMOUNTS SO DEDUCTED AND RECOVERED IN THE MASS TRANSPORTATION
A. 8452 5
1 OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN PARAGRAPH THREE
2 OF THIS SUBDIVISION.
3 (7) THE COMMISSIONER SHALL CERTIFY THE AMOUNT OF ANY OVER CALCULATION
4 OR UNDER CALCULATION OF ANY CERTIFICATION REQUIRED TO BE MADE TO THE
5 COMPTROLLER UNDER PARAGRAPH THREE OF THIS SUBDIVISION AS SOON AFTER ITS
6 DISCOVERY AS REASONABLY POSSIBLE AND SUBSEQUENT BILLS TO A CITY, COUNTY
7 OR SCHOOL DISTRICT TO WHICH THE OVER CALCULATION OR UNDER CALCULATION
8 RELATES SHALL BE ADJUSTED ACCORDINGLY, PROVIDED THAT THE COMPTROLLER MAY
9 ADJUST SUCH NUMBER OF SUBSEQUENT BILLS AS THE COMPTROLLER SHALL CONSIDER
10 REASONABLE IN VIEW OF THE AMOUNT OF THE ADJUSTMENT AND ALL OTHER FACTS
11 AND CIRCUMSTANCES.
12 (8) ON THE SAME DATE THAT THE COMPTROLLER IS REQUIRED TO BILL A COUN-
13 TY, CITY OR SCHOOL DISTRICT AN AMOUNT AS PROVIDED IN PARAGRAPH THREE OF
14 THIS SUBDIVISION, THE COMPTROLLER SHALL, AFTER HAVING FIRST MADE ANY
15 DEPOSITS REQUIRED BY SECTION NINETY-TWO-R OF THE STATE FINANCE LAW AND
16 ONLY TO THE EXTENT THAT THERE ARE MONEYS REMAINING AFTER HAVING MADE
17 SUCH REQUIRED DEPOSITS, WITHDRAW FROM THE STATE TREASURY, TO THE DEBIT
18 OF THE GENERAL FUND, AN AMOUNT EQUAL TO THE TOTAL OF THE AMOUNTS
19 REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL DISTRICTS PURSUANT
20 TO SUCH SUBDIVISION THREE AND DEPOSIT SUCH TOTAL AMOUNT IN THE MASS
21 TRANSPORTATION OPERATING ASSISTANCE FUND TO BE CREDITED AS PROVIDED IN
22 SUCH PARAGRAPH THREE. THE AMOUNT OF ANY OVER CALCULATION OR UNDER CALCU-
23 LATION DETERMINED IN PARAGRAPH SEVEN OF THIS SUBDIVISION SHALL LIKEWISE
24 BE APPLIED TO THE AMOUNTS REQUIRED TO BE DEPOSITED UNDER THIS PARAGRAPH,
25 SO THAT THE AMOUNTS DEPOSITED UNDER THIS PARAGRAPH EQUAL THE TOTAL OF
26 THE AMOUNTS REQUIRED TO BE BILLED TO COUNTIES, CITIES AND SCHOOL
27 DISTRICTS UNDER SUCH PARAGRAPH THREE, AS ADJUSTED, PURSUANT TO PARAGRAPH
28 SEVEN OF THIS SUBDIVISION.
29 S 10. Subparagraph (i) of paragraph 1 of subdivision (a) of section
30 1210 of the tax law, as amended by section 4 of part SS-1 of chapter 57
31 of the laws of 2008, is amended to read as follows:
32 (i) Either, all of the taxes described in article twenty-eight of this
33 chapter, at the same uniform rate, as to which taxes all provisions of
34 the local laws, ordinances or resolutions imposing such taxes shall be
35 identical, except as to rate and except as otherwise provided, with the
36 corresponding provisions in such article twenty-eight, including the
37 definition and exemption provisions of such article, so far as the
38 provisions of such article twenty-eight can be made applicable to the
39 taxes imposed by such city or county and with such limitations and
40 special provisions as are set forth in this article. The taxes author-
41 ized under this subdivision may not be imposed by a city or county
42 unless the local law, ordinance or resolution imposes such taxes so as
43 to include all portions and all types of receipts, charges or rents,
44 subject to state tax under sections eleven hundred five and eleven
45 hundred ten of this chapter, except as otherwise provided. Any local
46 law, ordinance or resolution enacted by any city of less than one
47 million or by any county or school district, imposing the taxes author-
48 ized by this subdivision, shall, notwithstanding any provision of law to
49 the contrary, exclude from the operation of such local taxes all sales
50 of tangible personal property for use or consumption directly and
51 predominantly in the production of tangible personal property, gas,
52 electricity, refrigeration or steam, for sale, by manufacturing, proc-
53 essing, generating, assembly, refining, mining or extracting; and all
54 sales of tangible personal property for use or consumption predominantly
55 either in the production of tangible personal property, for sale, by
56 farming or in a commercial horse boarding operation, or in both; and,
A. 8452 6
1 unless such city, county or school district elects otherwise, shall omit
2 the provision for credit or refund contained in clause six of subdivi-
3 sion (a) of section eleven hundred nineteen of this chapter. Any local
4 law, ordinance or resolution enacted by any city, county or school
5 district, imposing the taxes authorized by this subdivision, shall omit
6 the residential solar energy systems equipment exemption provided for in
7 subdivision (ee), the clothing and footwear exemption provided for in
8 paragraph thirty of subdivision (a) [and], the qualified empire zone
9 enterprise exemptions provided for in subdivision (z) AND THE NEW ENERGY
10 STAR APPLIANCES EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF SUBDI-
11 VISION (A) of section eleven hundred fifteen of this chapter, unless
12 such city, county or school district elects otherwise as to either such
13 residential solar energy systems equipment exemption or such clothing
14 and footwear exemption or such qualified empire zone enterprise
15 exemptions; provided that if such a city having a population of one
16 million or more in which the taxes imposed by section eleven hundred
17 seven of this chapter are in effect enacts the resolution described in
18 subdivision (k) of this section or repeals such resolution or enacts the
19 resolution described in subdivision (l) of this section or repeals such
20 resolution or enacts the resolution described in subdivision (n) of this
21 section or repeals such resolution, such resolution or repeal shall also
22 be deemed to amend any local law, ordinance or resolution enacted by
23 such a city imposing such taxes pursuant to the authority of this subdi-
24 vision, whether or not such taxes are suspended at the time such city
25 enacts its resolution pursuant to subdivision (k), (l) [or], (n) OR (P)
26 of this section or at the time of any such repeal; provided, further,
27 that any such local law, ordinance or resolution and section eleven
28 hundred seven of this chapter, as deemed to be amended in the event a
29 city of one million or more enacts a resolution pursuant to the authori-
30 ty of subdivision (k), (l) [or], (n) OR (P) of this section, shall be
31 further amended, as provided in section twelve hundred eighteen of this
32 subpart, so that the residential solar energy systems equipment
33 exemption or the clothing and footwear exemption or the qualified empire
34 zone enterprise exemptions OR THE NEW ENERGY STAR APPLIANCES EXEMPTION
35 in any such local law, ordinance or resolution or in such section eleven
36 hundred seven OF THIS CHAPTER are the same, as the case may be, as the
37 residential solar energy systems equipment exemption provided for in
38 subdivision (ee), the clothing and footwear exemption in paragraph thir-
39 ty of subdivision (a) or the qualified empire zone enterprise exemptions
40 in subdivision (z) OR THE NEW ENERGY STAR APPLIANCES EXEMPTION PROVIDED
41 FOR IN PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) of section eleven hundred
42 fifteen of this chapter.
43 S 11. Subdivision (d) of section 1210 of the tax law, as amended by
44 section 12 of part GG of chapter 63 of the laws of 2000, is amended to
45 read as follows:
46 (d) A local law, ordinance or resolution imposing any tax pursuant to
47 this section, increasing or decreasing the rate of such tax, repealing
48 or suspending such tax, exempting from such tax the energy sources and
49 services described in paragraph three of subdivision (a) or of subdivi-
50 sion (b) of this section or changing the rate of tax imposed on such
51 energy sources and services or providing for the credit or refund
52 described in clause six of subdivision (a) of section eleven hundred
53 nineteen of this chapter must go into effect only on one of the follow-
54 ing dates: March first, June first, September first or December first;
55 provided, that a local law, ordinance or resolution providing for the
56 exemption described in paragraph thirty OR FORTY-FIVE of subdivision (a)
A. 8452 7
1 or providing for the exemptions described in subdivision (z) of section
2 eleven hundred fifteen of this chapter or repealing any such exemption
3 so provided and a resolution enacted pursuant to the authority of subdi-
4 vision (k) OR (P) of this section providing such exemption or subdivi-
5 sion (l) of this section providing such exemptions or repealing such
6 exemption or exemptions so provided must go into effect only on March
7 first. No such local law, ordinance or resolution shall be effective
8 unless a certified copy of such law, ordinance or resolution is mailed
9 by registered or certified mail to the commissioner at the commission-
10 er's office in Albany at least ninety days prior to the date it is to
11 become effective. However, the commissioner may waive and reduce such
12 ninety-day minimum notice requirement to a mailing of such certified
13 copy by registered or certified mail within a period of not less than
14 thirty days prior to such effective date if the commissioner deems such
15 action to be consistent with the commissioner's duties under section
16 twelve hundred fifty of this article and the commissioner acts by resol-
17 ution. Where the restriction provided for in section twelve hundred
18 twenty-three of this article as to the effective date of a tax and the
19 notice requirement provided for therein are applicable and have not been
20 waived, the restriction and notice requirement in section twelve hundred
21 twenty-three of this article shall also apply.
22 S 12. Section 1210 of the tax law is amended by adding a new subdivi-
23 sion (p) to read as follows:
24 (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
25 NANCE OR RESOLUTION TO THE CONTRARY:
26 (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
27 TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
28 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
29 AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE
30 SAME NEW ENERGY STAR APPLIANCES EXEMPT FROM STATE SALES AND COMPENSATING
31 USE TAXES, DURING THE SAME PERIODS EACH YEAR, DESCRIBED IN PARAGRAPH
32 FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS
33 CHAPTER BY ENACTING A RESOLUTION EXACTLY IN THE FORM SET FORTH IN PARA-
34 GRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH THE
35 PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACTMENT
36 OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH SECTION
37 ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL BE
38 DEEMED TO INCORPORATE SUCH EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY
39 THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR.
40 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
41 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
42 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
43 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, NEW ENERGY STAR APPLI-
44 ANCES EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
45 PARAGRAPH 45 OF SUBDIVISION (A) OF SECTION 1115 OF THE NEW YORK TAX LAW
46 SHALL ALSO BE EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN
47 THIS JURISDICTION, DURING THE SAME PERIODS SET FORTH IN SUCH PARAGRAPH
48 45.
49 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH 1, 2010 AND SHALL
50 APPLY TO SALES MADE AND USES OCCURRING DURING THE APPLICABLE EXEMPTIONS
51 PERIODS EACH YEAR, IN ACCORDANCE WITH THE APPLICABLE TRANSITIONAL
52 PROVISIONS OF SECTIONS 1106 AND 1217 OF THE NEW YORK TAX LAW.
53 S 13. Notwithstanding any other provision of state or local law, ordi-
54 nance or resolution to the contrary: (a) Any county or city imposing
55 sales and compensating use taxes pursuant to the authority of subpart B
56 of part 1 of article 29 of the tax law, acting through its local legis-
A. 8452 8
1 lative body, is hereby authorized and empowered to elect to provide the
2 exemption from such taxes for new Energy Star appliances exempt from
3 state sales and compensating use taxes described in paragraph 45 of
4 subdivision (a) of section 1115 of the tax law, for the periods
5 described therein, whether such taxes are imposed by local law, ordi-
6 nance or resolution, by enacting a resolution exactly in the form set
7 forth in subdivision (c) of this section; whereupon, upon compliance
8 with the provisions of subdivision (d) of this section, such enactment
9 of such resolution shall be deemed to amend such local law, ordinance or
10 resolution imposing such taxes, and such local law, ordinance or resol-
11 ution shall thenceforth be deemed to incorporate such exemption for such
12 periods.
13 (b) Any city of one million or more in which the taxes imposed by
14 section 1107 of the tax law are in effect, acting through its local
15 legislative body, is hereby authorized and empowered to elect to provide
16 the exemption from such taxes for the same new Energy Star appliances
17 exempt from state sales and compensating use taxes described in para-
18 graph 45 of subdivision (a) of section 1115 of the tax law, for the
19 periods described therein, by enacting a resolution exactly in the form
20 set forth in subdivision (c) of this section; whereupon, upon compliance
21 with the provisions of subdivision (d) of this section, such enactment
22 of such resolution shall be deemed to amend such section 1107 of the tax
23 law and such section 1107 shall thenceforth be deemed to incorporate
24 such exemption for such periods as if it had been duly enacted by the
25 state legislature and approved by the governor and such resolution shall
26 also be deemed to amend any local law, ordinance or resolution enacted
27 by such a city imposing such taxes pursuant to the authority of subdivi-
28 sion (a) of section 1210 of the tax law, whether or not such taxes are
29 suspended at the time such city enacts its resolution.
30 (c) Form of Resolution:
31 Be it enacted by the (insert proper title of local legislative body)
32 as follows:
33 Section one: The (county or city) of (insert locality's name) hereby
34 elects the two annual one-week new Energy Star appliance exemption peri-
35 ods commencing in the fall of 2010.
36 Section two: This resolution shall take effect immediately and shall
37 apply to sales made and uses occurring during the applicable periods
38 each year, in accordance with applicable transitional provisions of the
39 New York Tax Law.
40 (d) A resolution adopted pursuant to this section shall be effective
41 only if it is adopted exactly as set forth in subdivision (c) of this
42 section and such county or city adopts it by March 1, 2010, mails a
43 certified copy of it to the commissioner of taxation and finance by
44 certified mail by such date and otherwise complies with the requirements
45 of subdivisions (d) and (e) of section 1210 of the tax law.
46 S 14. Section 606 of the tax law is amended by adding a new subsection
47 (qq) to read as follows:
48 (QQ) SENIOR CITIZEN HEATING CREDIT. (1) ALLOWANCE OF CREDIT. FOR THE
49 TAXABLE YEAR TWO THOUSAND TEN, A TAXPAYER SHALL BE ALLOWED A CREDIT
50 EQUAL TO ONE HUNDRED DOLLARS, TO BE APPLIED AS HEREINAFTER PROVIDED,
51 AGAINST THE TAX IMPOSED BY THIS ARTICLE.
52 (2) QUALIFICATIONS FOR CREDIT. IN ORDER TO QUALIFY FOR THE CREDIT, THE
53 ELIGIBLE TAXPAYER SHALL: (A) HAVE ATTAINED THE AGE OF SIXTY-FIVE BEFORE
54 THE BEGINNING OF OR DURING THE TAXABLE YEAR;
A. 8452 9
1 (B) LEASE HIS OR HER PRIMARY PLACE OF RESIDENCE; IN THE CASE OF A
2 RESIDENCE LEASED BY A HUSBAND AND WIFE OR BY SIBLINGS, ONE OF THE
3 LESSEES MUST BE AT LEAST SIXTY-FIVE YEARS OLD;
4 (C) HAVE AN AGGREGATE ADJUSTED GROSS INCOME OF ALL MEMBERS OF THE
5 RESIDENCE AS REPORTED FOR FEDERAL INCOME TAX PURPOSES, OR WHICH WOULD BE
6 REPORTED AS ADJUSTED GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE
7 REQUIRED TO BE FILED, OF LESS THAN SIXTY-SIX THOUSAND FIFTY DOLLARS; AND
8 (D) PAY THE COST OF HEATING SUCH RESIDENCE.
9 (3) HUSBAND AND WIFE. IN THE CASE OF A HUSBAND AND WIFE WHO FILE A
10 JOINT FEDERAL RETURN BUT WHO ARE REQUIRED TO DETERMINE THEIR NEW YORK
11 TAXES SEPARATELY, THE CREDIT ALLOWED PURSUANT TO THIS SUBSECTION MAY BE
12 APPLIED AGAINST THE TAX OF EITHER FILER OR DIVIDED BETWEEN THEM AS THEY
13 MAY ELECT.
14 (4) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
15 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
16 SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
17 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
18 HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
19 SHALL BE PAID THEREON.
20 S 15. The STAR energy rebate program of 2010-2011. 1. Notwithstanding
21 any other provision of law to the contrary, senior citizens meeting the
22 eligibility requirements for the enhanced STAR exemption pursuant to
23 subdivision 4 of section 425 of the real property tax law for the 2010-
24 2011 school year and receiving STAR benefits for such school year, shall
25 be entitled to an additional STAR energy rebate check of two hundred
26 dollars in accordance with the provisions of this section and sections
27 fourteen and sixteen of this act.
28 2. The state board of real property services is hereby authorized and
29 shall furnish to the commissioner of taxation and finance the names and
30 addresses of all eligible senior citizen owner or owners of real proper-
31 ty in accordance with this section. Every tax collecting officer shall
32 cooperate with such state board and the department of taxation and
33 finance to furnish any information necessary to identify eligible senior
34 citizen property owner or owners for the purposes of sections fourteen
35 through sixteen of this act.
36 3. The department of taxation and finance shall issue such STAR energy
37 rebate checks within thirty days of receipt of such names and addresses
38 of eligible owners, but no later than March 1, 2011.
39 4. Notwithstanding section 1310 of the surrogate's court procedure
40 act, any rebate to a decedent may be made to the decedent's surviving
41 spouse unless the final assessment roll is in the name of the decedent's
42 executor or administrator. Payment of a rebate upon such ownership
43 information shall relieve the commissioner of taxation and finance and
44 the department of taxation and finance from all liability to any owner
45 of the property, or the estate, trust, assigns, successors, heirs or
46 representatives of any such owner, with respect to such payment, and
47 such persons shall have no right to commence a court action or proceed-
48 ing or to any other legal recourse against the state, the commissioner
49 of taxation and finance or the department of taxation and finance or any
50 officer or employee of state or local government involved in the admin-
51 istration of this program, to recover such payment. Provided, however,
52 nothing in the previous sentence shall be construed to bar any other
53 right of action of such persons with respect to such payment under the
54 laws of this state.
55 5. The commissioner of taxation and finance shall be authorized to
56 recover any erroneous rebate by notifying the payee of the amount there-
A. 8452 10
1 of. If such erroneous rebate is not returned within thirty days, the
2 commissioner of taxation and finance is authorized to treat the errone-
3 ous rebate as an erroneous refund of income tax pursuant to the
4 provisions of paragraph 5 of subsection (c) of section 683 of the tax
5 law.
6 6. The commissioner of taxation and finance and the state board of
7 real property services shall be authorized to make such rules and regu-
8 lations as may be deemed necessary for the performance of his or her
9 duties under this act, including but not limited to rules and regu-
10 lations which shall advise tax collecting officers of procedures for
11 furnishing ownership information to the state board of real property
12 services and the department of taxation and finance, advise tax collect-
13 ing officers and tax rebate payees of procedures for the correction of
14 erroneous ownership information and erroneous rebate checks and estab-
15 lish procedures for the recovery of the value of undelivered and
16 uncashed rebate checks.
17 S 16. The sum of one hundred twenty-eight million dollars
18 ($128,000,000), or so much thereof as may be necessary, is hereby appro-
19 priated to the department of taxation and finance out of any moneys in
20 the state treasury in the general fund to the credit of the state
21 purposes account, not otherwise appropriated, and made immediately
22 available, for the purpose of carrying out the provisions of this
23 section and sections fourteen and fifteen of this act. Such moneys shall
24 be payable on the audit and warrant of the comptroller on vouchers
25 certified or approved by the commissioner of taxation and finance in the
26 manner prescribed by law.
27 S 17. The tax law is amended by adding a new section 30 to read as
28 follows:
29 S 30. CLEAN ENERGY PRODUCTION CREDIT. (A) ALLOWANCE OF CREDIT. A
30 TAXPAYER SUBJECT TO TAX UNDER ARTICLES NINE, NINE-A, AND TWENTY-TWO OF
31 THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO THE
32 PROVISIONS REFERENCED IN SUBDIVISION (D) OF THIS SECTION, TO BE COMPUTED
33 AS HEREINAFTER PROVIDED.
34 (B) DEFINITIONS. (1) THE TERM "CLEAN ENERGY TECHNOLOGY" SHALL MEAN
35 ANY OF THE FOLLOWING ENERGY SOURCES:
36 (I) SOLAR;
37 (II) WIND;
38 (III) HYDROELECTRIC DAM OR OTHER WATER SOURCE;
39 (IV) GEOTHERMAL; OR
40 (V) BIOMASS.
41 (2) THE TERM "QUALIFIED CLEAN ENERGY PRODUCTION FACILITY" SHALL MEAN
42 AN ELECTRICITY GENERATION FACILITY USING A CLEAN ENERGY TECHNOLOGY, WITH
43 A MINIMUM OF TEN MEGAWATTS OF GENERATION CAPACITY, THAT IS PLACED IN
44 SERVICE AFTER JULY THIRTY-FIRST, TWO THOUSAND TEN.
45 (C) APPLICATION OF THE CREDIT. (1) THE AMOUNT OF CREDIT SHALL EQUAL
46 THE PRODUCT OF ONE CENT AND THE TOTAL KILOWATT-HOURS OF ELECTRICITY
47 GENERATED AT A QUALIFIED CLEAN ENERGY PRODUCTION FACILITY.
48 (2) THE CREDIT MAY BE ALLOWED FOR THE FIRST FIVE YEARS OF ELECTRICITY
49 GENERATION AT A QUALIFIED CLEAN ENERGY PRODUCTION FACILITY.
50 (D) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
51 THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
52 (1) ARTICLE 9: SECTION 187-O,
53 (2) ARTICLE 9-A: SECTION 210: SUBDIVISION 41,
54 (3) ARTICLE 22: SECTION 606: SUBSECTION (RR).
55 S 18. The tax law is amended by adding a new section 187-o to read as
56 follows:
A. 8452 11
1 S 187-O. CLEAN ENERGY PRODUCTION CREDIT. 1. ALLOWANCE OF CREDIT. A
2 TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
3 SECTION THIRTY OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY SECTIONS
4 ONE HUNDRED EIGHTY-THREE, ONE HUNDRED EIGHTY-FOUR AND ONE HUNDRED EIGHT-
5 Y-FIVE OF THIS ARTICLE. PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH CRED-
6 IT ALLOWABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-FOUR
7 OF THIS ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER
8 THE AMOUNT OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED
9 BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
10 2. APPLICATION OF CREDIT. IN NO EVENT SHALL THE CREDIT UNDER THIS
11 SECTION BE ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO
12 LESS THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHT-
13 Y-THREE OR ONE HUNDRED EIGHTY-FIVE OF THIS ARTICLE. IF, HOWEVER, THE
14 AMOUNT OF CREDIT ALLOWABLE UNDER THIS SECTION FOR ANY TAXABLE YEAR
15 REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT THUS DEDUCTIBLE
16 IN SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
17 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE
18 THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS
19 OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
20 NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
21 S 19. Section 210 of the tax law is amended by adding a new subdivi-
22 sion 41 to read as follows:
23 41. CLEAN ENERGY PRODUCTION CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAY-
24 ER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION
25 THIRTY OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
26 (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
27 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
28 THAN THE HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
29 SUBDIVISION ONE OF THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT
30 ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
31 SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE
32 YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
33 REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
34 EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
35 SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
36 NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
37 S 20. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
38 of the tax law, as amended by section 2 of part ZZ-1 of chapter 57 of
39 the laws of 2008, is amended to read as follows:
40 (B) shall be treated as the owner of a new business with respect to
41 such share if the corporation qualifies as a new business pursuant to
42 paragraph (j) of subdivision twelve of section two hundred ten of this
43 chapter.
44 The corporation's credit base under
45 section two hundred ten or section
46 With respect to the following fourteen hundred fifty-six of this
47 credit under this section: chapter is:
48 (I) Investment tax credit under Investment credit base or qualified
49 subsection (a) rehabilitation expenditures under
50 subdivision twelve of section two
51 hundred ten
52 (II) Empire zone investment Cost or other basis under
53 tax credit under subsection (j) subdivision twelve-B of section
A. 8452 12
1 two hundred ten
2 (III) Empire zone wage tax credit Eligible wages under subdivision
3 under subsection (k) nineteen of section two hundred
4 ten or subsection (e) of section
5 fourteen hundred fifty-six
6 (IV) Empire zone capital tax Qualified investments and
7 credit under subsection (l) contributions under subdivision
8 twenty of section two hundred ten
9 or subsection (d) of section
10 fourteen hundred fifty-six
11 (V) Agricultural property tax Allowable school district property
12 credit under subsection (n) taxes under subdivision twenty-two
13 of section two hundred ten
14 (VI) Credit for employment of Qualified first-year wages or
15 persons with disabilities qualified second-year wages under
16 under subsection (o) subdivision twenty-three of
17 section two hundred ten or
18 subsection (f) of section
19 fourteen hundred fifty-six
20 (VII) Employment incentive credit Applicable investment credit base
21 under subsection (a-1) under subdivision twelve-D of
22 section two hundred ten
23 (VIII) Empire zone employment Applicable investment credit
24 incentive credit under subsection under subdivision twelve-C of
25 (j-1) section two hundred ten
26 (IX) Alternative fuels credit Cost under subdivision twenty-four
27 under subsection (p) of section two hundred ten
28 (X) Qualified emerging technology Applicable credit base under
29 company employment credit under subdivision twelve-E of section
30 subsection (q) two hundred ten
31 (XI) Qualified emerging technology Qualified investments under
32 company capital tax credit under subdivision twelve-F of section
33 subsection (r) two hundred ten
34 (XII) Credit for purchase of an Cost of an automated external
35 automated external defibrillator defibrillator under subdivision
36 under subsection (s) twenty-five of section two hundred
37 ten or subsection (j) of section
38 fourteen hundred fifty-six
39 (XIII) Low-income housing credit Credit amount under subdivision
40 under subsection (x) thirty of section two hundred ten
41 or subsection (l) of section
42 fourteen hundred fifty-six
A. 8452 13
1 (XIV) Credit for transportation Amount of credit under subdivision
2 improvement contributions under thirty-two of section two hundred
3 subsection (z) ten or subsection (n) of section
4 fourteen hundred fifty-six
5 (XV) QEZE credit for real property Amount of credit under subdivision
6 taxes under subsection (bb) twenty-seven of section two hundred
7 ten or subsection (o) of section
8 fourteen hundred fifty-six
9 (XVI) QEZE tax reduction credit Amount of benefit period factor,
10 under subsection (cc) employment increase factor and zone
11 allocation factor (without regard
12 to pro ration) under subdivision
13 twenty-eight of section two hundred
14 ten or subsection (p) of section
15 fourteen hundred fifty-six and
16 amount of tax factor as determined
17 under subdivision (f) of section
18 sixteen
19 (XVII) Green building credit under Amount of green building credit
20 subsection (y) under subdivision thirty-one of
21 section two hundred ten or
22 subsection (m) of section fourteen
23 hundred fifty-six
24 (XVIII) Credit for long-term care Qualified costs under subdivision
25 insurance premiums under subsection twenty-five-a of section two
26 (aa) hundred ten or subsection (k) of
27 section fourteen hundred fifty-six
28 (XIX) Brownfield redevelopment Amount of credit under subdivision
29 credit under subsection (dd) thirty-three of section two hundred
30 ten or subsection (q) of section
31 fourteen hundred fifty-six
32 (XX) Remediated brownfield credit Amount of credit under subdivision
33 for real property taxes for thirty-four of section two hundred
34 qualified sites under subsection ten or subsection (r) of section
35 (ee) fourteen hundred fifty-six
36 (XXI) Environmental remediation Amount of credit under subdivision
37 insurance credit under subsection thirty-five of section two hundred
38 (ff) ten or subsection (s) of section
39 fourteen hundred fifty-six
40 (XXII) Empire state film production Amount of credit for qualified
41 credit under subsection (gg) production costs in production of a
42 qualified film under subdivision
43 thirty-six of section two hundred
44 ten
45 (XXIII) Qualified emerging Qualifying expenditures and
46 technology company facilities, development activities under
A. 8452 14
1 operations and training credit subdivision twelve-G of section two
2 under subsection (nn) hundred ten
3 (XXIV) Security training tax credit Amount of credit under subdivision
4 under subsection (ii) thirty-seven of section two hundred
5 ten or under subsection (t) of
6 section fourteen hundred fifty-six
7 (XXV) Credit for qualified fuel Amount of credit under subdivision
8 cell electric generating equipment thirty-seven of section two hundred
9 expenditures under subsection (g-2) ten or subsection (t) of section
10 fourteen hundred fifty-six
11 (XXVI) Empire state commercial Amount of credit for qualified
12 production credit under subsection production costs in production of
13 (jj) a qualified commercial under
14 subdivision thirty-eight of
15 section two hundred ten
16 (XXVII) Biofuel production tax Amount of credit under subdivision
17 credit under subsection (jj) thirty-eight of section two hundred
18 ten
19 (XXVIII) Clean heating fuel credit Amount of credit under subdivision
20 under subsection (mm) thirty-nine of section two hundred
21 ten
22 (XXIX) Credit for rehabilitation Amount of credit under subdivision
23 of historic properties under forty of [subsection] SECTION
24 subsection (oo) two hundred ten
25 (XXX) Credit for companies who Amount of credit under subdivision
26 provide transportation to forty of section two hundred ten
27 individuals with disabilities under
28 subsection (oo)
29 (XXXI) CLEAN ENERGY PRODUCTION AMOUNT OF CREDIT FOR CLEAN
30 CREDIT UNDER SUBSECTION (RR) ENERGY PRODUCTION UNDER
31 SUBDIVISION FORTY-ONE OF
32 SECTION TWO HUNDRED TEN
33 S 21. Section 606 of the tax law is amended by adding a new subsection
34 (rr) to read as follows:
35 (RR) CLEAN ENERGY PRODUCTION CREDIT. (1) ALLOWANCE OF CREDIT. A
36 TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN
37 SECTION THIRTY OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
38 (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
39 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
40 SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
41 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
42 HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
43 SHALL BE PAID THEREON.
44 S 22. Subdivision (a) of section 1210 of the tax law is amended by
45 adding a new paragraph 3-a to read as follows:
46 (3-A) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
47 COUNTIES, MAY, BY LOCAL LAW, PROVIDE THAT THE TAXES IMPOSED, PURSUANT TO
A. 8452 15
1 THIS SUBDIVISION, BY SUCH COUNTY ON THE RETAIL SALE OR USE OF FUEL OIL
2 AND COAL USED FOR BUSINESS PURPOSES, THE RETAIL SALE OR USE OF WOOD USED
3 FOR BUSINESS HEATING PURPOSES AND THE SALE, OTHER THAN FOR RESALE, OF
4 PROPANE (EXCEPT WHEN SOLD IN CONTAINERS OF LESS THAN ONE HUNDRED
5 POUNDS), NATURAL GAS, ELECTRICITY, STEAM AND GAS, ELECTRIC AND STEAM
6 SERVICES USED FOR BUSINESS PURPOSES MAY BE IMPOSED AT A LOWER RATE THAN
7 THE UNIFORM LOCAL RATE IMPOSED PURSUANT TO THE OPENING PARAGRAPH OF THIS
8 SECTION, AS LONG AS SUCH RATE IS ONE OF THE RATES AUTHORIZED BY SUCH
9 PARAGRAPH OR SUCH SALE OR USE MAY BE EXEMPTED FROM SUCH TAXES.
10 PROVIDED, HOWEVER, SUCH LOWER RATE SHALL APPLY TO ALL SUCH ENERGY SOURC-
11 ES AND SERVICES AND AT THE SAME RATE AND NO SUCH EXEMPTION MAY BE
12 ENACTED UNLESS SUCH EXEMPTION APPLIES TO ALL SUCH ENERGY SOURCES AND
13 SERVICES. THE PROVISIONS OF THIS PARAGRAPH SHALL NOT APPLY TO A SALE OR
14 USE OF (I) DIESEL MOTOR FUEL WHICH INVOLVES A DELIVERY AT A FILLING
15 STATION OR INTO A REPOSITORY WHICH IS EQUIPPED WITH A HOSE OR OTHER
16 APPARATUS BY WHICH SUCH FUEL CAN BE DISPENSED INTO THE FUEL TANK OF A
17 MOTOR VEHICLE AND (II) ENHANCED DIESEL MOTOR FUEL EXCEPT IN THE CASE OF
18 A SALE OR USE OF SUCH ENHANCED DIESEL MOTOR FUEL USED EXCLUSIVELY FOR
19 BUSINESS PURPOSES WHICH IS DELIVERED INTO A STORAGE TANK WHICH IS NOT
20 EQUIPPED WITH A HOSE OR OTHER APPARATUS BY WHICH SUCH FUEL CAN BE
21 DISPENSED INTO THE FUEL TANK OF A MOTOR VEHICLE AND SUCH STORAGE TANK IS
22 ATTACHED TO THE HEATING UNIT BURNING SUCH FUEL.
23 S 23. Paragraph 1 of subsection (g-2) of section 606 of the tax law,
24 as amended by chapter 446 of the laws of 2005, is amended to read as
25 follows:
26 (1) General. An individual taxpayer shall be allowed a credit against
27 the tax imposed by this article equal to [twenty] TWENTY-FIVE percent of
28 qualified fuel cell electric generating equipment expenditures. This
29 credit shall not exceed one thousand five hundred dollars per generating
30 unit with respect to any taxable year. The credit provided for herein
31 shall be allowed with respect to the taxable year in which the fuel cell
32 electric generating equipment is placed in service.
33 S 24. This act shall take effect immediately, provided, however:
34 (a) that sections three through thirteen of this act shall apply to
35 sales made and uses occurring during exemption periods on or after the
36 effective date of this act in accordance with the applicable transi-
37 tional provisions of sections 1106 and 1217 of the tax law;
38 (b) sections fourteen and twenty-three of this act shall apply to
39 taxable years beginning on and after January 1, 2009; and
40 (c) sections seventeen through twenty-one of this act shall apply to
41 taxable years beginning on or after January 1, 2010; provided, however
42 that the empire state film production credit under subsection (gg), the
43 empire state commercial production credit under subsection (jj) and the
44 credit for companies who provide transportation to individuals with
45 disabilities under subsection (oo) of section 606 of the tax law
46 contained in section twenty of this act shall expire on the same date as
47 provided in section 9 of part P of chapter 60 of the laws of 2004, as
48 amended, section 10 of part V of chapter 62 of the laws of 2006, as
49 amended and section 5 of chapter 522 of the laws of 2006, as amended,
50 respectively.