New York S 1178: Enacts the credit for rural energy infrastructure act of 2025

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S01178 Summary:

BILL NOS01178 

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SAME ASNo Same As

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SPONSORMATTERA

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COSPNSRGALLIVAN, HELMING, OBERACKER, RHOADS

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MLTSPNSR

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Amd §5, Pub Serv L; amd §§210-B & 606, Tax L

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Enacts the credit for rural energy infrastructure act of 2025, to provide tax credits for certain activities expanding energy infrastructure into unserved rural areas.

Go to top S01178 Actions:

BILL NOS01178 

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01/08/2025REFERRED TO ENERGY AND TELECOMMUNICATIONS

01/07/2026REFERRED TO ENERGY AND TELECOMMUNICATIONS

Go to topS01178 Committee&nbspVotes:

Go to topS01178 Floor&nbspVotes:

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

Go to topS01178 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1178

 2025-2026 Regular Sessions

 IN SENATE

 January 8, 2025
 ___________

 Introduced by Sen. MATTERA -- read twice and ordered printed, and when
 printed to be committed to the Committee on Energy and Telecommuni-
 cations

 AN ACT to amend the public service law and the tax law, in relation to
 enacting the credit for rural energy infrastructure act of 2025

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

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "credit for rural energy infrastructure act of 2025".
 3 § 2. Section 5 of the public service law is amended by adding a new
 4 subdivision 7 to read as follows:
 5 7. The commission, in consultation with New York independent system
 6 operator, is hereby authorized and directed to promulgate rules and
 7 regulations necessary for verifying an unserved area for the purposes of
 8 subdivision sixty-one of section two hundred ten-b and subsection (qqq)
 9 of section six hundred six of the tax law, using gas service mapping
 10 data at the time a project is proposed.
 11 § 3. Section 210-B of the tax law is amended by adding a new subdivi-
 12 sion 61 to read as follows:
 13 61. Credit for rural energy infrastructure deployment. (a) Allowance
 14 of credit. A qualified taxpayer shall be allowed a credit against the
 15 tax imposed by this article equal to any qualified customer contribution
 16 in aid of construction resulting from new gas pipeline construction to
 17 deliver gas service to the individual's residence or place of business
 18 located in an unserved area. The credit allowed by this subdivision
 19 shall be claimed annually over a five-year period equal to one-fifth of
 20 the credit amount. If the credit allowed under this subdivision is
 21 greater than the tax due in any taxable year, the amount by which such
 22 credit exceeds such tax due is treated as an overpayment of tax to be
 23 refunded in accordance with the provisions of section one thousand
 24 eighty-six of this chapter.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03680-01-5

 S. 1178 2

 1 (b) For purposes of this subdivision, the following definitions shall
 2 apply:
 3 (i) "Qualified construction expenses" equal the total cost of
 4 construction of new networks in the proposed unserved area, as certified
 5 by the gas service provider, but not to exceed a reasonable cost based
 6 upon the average cost per mile of gas pipeline construction as deter-
 7 mined by the public service commission and gas service providers.
 8 (ii) "Qualified customer contribution in aid of construction" is
 9 determined in accordance with the following formula: (QCE/TC) - (ACM/35)
 10 = QC, where QCE equals the qualified construction expenses; ACM equals
 11 the average cost of construction per mile in the proposed unserved area,
 12 as certified by the gas service provider, but not to exceed a reasonable
 13 cost based upon the average cost per mile of gas pipeline construction
 14 as determined by the public service commission and gas service provid-
 15 ers; TC equals the number of residents and small business customers in
 16 the proposed unserved area making a qualified customer contribution in
 17 aid to construction and contracting for services over the pipeline; and
 18 QC equals the qualified customer contribution in aid of construction.
 19 (iii) "Required provider contribution in aid to construction" shall
 20