New York S 10099: Relates to residential solar tax credits

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S10099 Summary:

BILL NOS10099 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORPALUMBO

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Provides that for purposes of the solar energy system equipment credit, the definition of "solar energy system equipment" includes a portable solar generation device defined as a photovoltaic system and associated equipment that is designed to be connected to a residential building's electrical system through a standard electrical outlet.

Go to top S10099 Actions:

BILL NOS10099 

&nbsp

04/28/2026REFERRED TO BUDGET AND REVENUE

Go to topS10099 Committee&nbspVotes:

Go to topS10099 Floor&nbspVotes:

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

Go to topS10099 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10099

 IN SENATE

 April 28, 2026
 ___________

 Introduced by Sen. PALUMBO -- 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 residential solar tax cred-
 its

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

 1 Section 1. Paragraph 3 of subsection (g-1) of section 606 of the tax
 2 law, as amended by chapter 128 of the laws of 2007, is amended to read
 3 as follows:
 4 (3) Solar energy system equipment. The term "solar energy system
 5 equipment" shall mean an arrangement or combination of components
 6 utilizing solar radiation, which, when installed in a residence, produc-
 7 es energy designed to provide heating, cooling, hot water or electricity
 8 for use in such residence. Such arrangement or components shall not
 9 include equipment connected to solar energy system equipment that is a
 10 component of part or parts of a non-solar energy system or which uses
 11 any sort of recreational facility or equipment as a storage medium.
 12 Solar energy system equipment that generates electricity for use in a
 13 residence must conform to applicable requirements set forth in section
 14 sixty-six-j of the public service law. Provided, however, where solar
 15 energy system equipment is purchased and installed by a condominium
 16 management association or a cooperative housing corporation, for
 17 purposes of this subsection only, the term "ten kilowatts" in such
 18 section sixty-six-j shall be read as "fifty kilowatts." Notwithstanding
 19 the foregoing, solar energy system equipment shall include a portable
 20 solar generation device which means a photovoltaic system and associated
 21 equipment that is designed to be connected to a residential building's
 22 electrical system through a standard electrical outlet and is limited to
 23 supplying a maximum aggregate continuous AC inverter nameplate output of
 24 not more than one thousand two hundred watts per utility account to the
 25 utility electric grid and does not need to enter into an interconnection
 26 or net metering agreement. Such equipment shall have all required safety
 27 and fire prevention approvals.
 28 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15676-01-6

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps