New York S 9288: Repeals paragraph 37 of subdivision (a) of section 1115 of the tax law and subdivision (y) of section 1115 of the tax law relating to sale and use taxes with respect to data centers

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 
S09288 Summary:

BILL NOS09288 

&nbsp

SAME ASSAME AS A10216

&nbsp

SPONSORKRUEGER

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Rpld §1115 sub (a) ¶37, sub (y), Tax L

&nbsp

Repeals provisions relating to sale and use taxes with respect to data centers to include both personal property purchased by internet data centers and services performed on said personal property purchased by data centers.

Go to top S09288 Actions:

BILL NOS09288 

&nbsp

02/25/2026REFERRED TO BUDGET AND REVENUE

Go to topS09288 Committee&nbspVotes:

Go to topS09288 Floor&nbspVotes:

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

Go to topS09288 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9288

 IN SENATE

 February 25, 2026
 ___________

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

 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:

 1 Section 1. Paragraph 37 of subdivision (a) of section 1115 of the tax
 2 law is REPEALED.
 3 § 2. Subdivision (y) of section 1115 of the tax law is REPEALED.
 4 § 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

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps