New York S 2348: Provides a tax exemption from sales and compensating use taxes on alternative energy systems

Bill Text

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S02348 Summary:

BILL NOS02348 

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SAME ASNo Same As

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SPONSORPARKER

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COSPNSR

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MLTSPNSR

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Amd §§1101, 1115, 1107, 1109 & 1210, Tax L

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Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; defines relevant terms; authorizes municipalities to adopt the exemption.

Go to top S02348 Actions:

BILL NOS02348 

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01/16/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS02348 Committee&nbspVotes:

Go to topS02348 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS02348 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2348

 2025-2026 Regular Sessions

 IN SENATE

 January 16, 2025
 ___________

 Introduced by Sen. PARKER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to providing an exemption for
 alternative energy systems from the state's sales and compensating use
 taxes and authorizing counties and cities to elect such exemption from
 their sales and use taxes imposed by or pursuant to the authority of
 such law; and providing for the repeal of such provisions upon expira-
 tion thereof

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision (b) of section 1101 of the tax law is amended
 2 by adding a new paragraph 39 to read as follows:
 3 (39) Alternative energy systems. New Energy Star appliances and tangi-
 4 ble personal property used in or on habitable residential and non-resi-
 5 dential structures for the purpose of improving the energy efficiency of
 6 such structures consist of: (i) systems which do not rely on petroleum
 7 products or natural gas as their energy source or fuel cell electric
 8 generation equipment as described in paragraph two of subsection (g-2)
 9 of section six hundred six of this chapter; (ii) new Energy Star appli-
 10 ances, including residential refrigerators, freezers, clothing washers
 11 (but not a combination washer/dryer unless the clothing is washed and
 12 dried in the same compartment), light fixtures which use a pin-based
 13 compact fluorescent bulb, non-commercial ceiling fans or ceiling fan and
 14 light kits, dishwasher or air conditioners, sold at retail, provided
 15 such appliances qualify for and are labeled with, an Energy Star label
 16 by the manufacturer, pursuant to an agreement among the manufacturer,
 17 the United States environmental protection agency and the United States
 18 department of energy; and (iii) tangible personal property that improves
 19 the energy efficiency of residential and non-residential heating and
 20 cooling systems, including but not limited to, insulation and weather

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06174-01-5

 S. 2348 2

 1 stripping and products, such as roofing, windows, doors and skylights
 2 approved by the Energy Star program.
 3 § 2. Subdivision (a) of section 1115 of the tax law is amended by
 4 adding a new paragraph 47 to read as follows:
 5 (47) Alternative energy systems, new Energy Star appliances and tangi-
 6 ble personal property used in or on habitable residential and non-resi-
 7 dential structures for the purpose of improving the energy efficiency of
 8 such structures, as defined in paragraph thirty-nine of subdivision (b)
 9 of section eleven hundred one of this article.
 10 § 3. Clause 9 of subdivision (b) of section 1107 of the tax law, as
 11 amended by section 78 of part A of chapter 56 of the laws of 1998, is
 12 amended to read as follows:
 13 (9) Except as otherwise provided by law, the [exemption] exemptions
 14 provided for in paragraph thirty of subdivision (a) of section eleven
 15 hundred fifteen of this article relating to clothing and footwear and
 16 paragraph forty-seven of subdivision (a) of section eleven hundred
 17 fifteen of this article relating to alternative energy systems shall not