New York S 917: Enacts the "credit for rural broadband act"

Bill Text

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S00917 Summary:

BILL NOS00917 

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SAME ASNo Same As

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SPONSORHELMING

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COSPNSRBORRELLO, OBERACKER, RHOADS, TEDISCO

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MLTSPNSR

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Amd §104, St Tech L; amd §§210-B & 606, Tax L

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Enacts the "credit for rural broadband act"; provides for a refundable tax credit for costs paid for new construction of new broadband networks to residences and small businesses located in rural, unserved areas.

Go to top S00917 Actions:

BILL NOS00917 

&nbsp

01/08/2025REFERRED TO INTERNET AND TECHNOLOGY

01/07/2026REFERRED TO INTERNET AND TECHNOLOGY

Go to topS00917 Committee&nbspVotes:

Go to topS00917 Floor&nbspVotes:

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

Go to topS00917 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 917

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sens. HELMING, BORRELLO, OBERACKER -- read twice and
 ordered printed, and when printed to be committed to the Committee on
 Internet and Technology

 AN ACT to amend the state technology law and the tax law, in relation to
 a refundable tax credit provided to broadband deployment to residences
 and small businesses located in rural, unserved areas

 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 broadband act".
 3 § 2. Section 104 of the state technology law is amended by adding a
 4 new subdivision 3 to read as follows:
 5 3. The office of information technology services, in conjunction with
 6 input from the advisory council, is hereby authorized and directed to
 7 promulgate rules and regulations necessary for verifying an "unserved"
 8 area under the credit for rural broadband act, using broadband mapping
 9 data at the time a project is proposed.
 10 § 3. Section 210-B of the tax law is amended by adding a new subdivi-
 11 sion 61 to read as follows:
 12 61. Credit for rural broadband deployment. (a) Allowance of credit.
 13 A qualified taxpayer shall be allowed a credit against the tax imposed
 14 by this article equal to any qualified customer contribution in aid of
 15 construction resulting from new network construction to deliver broad-
 16 band service to the individual's residence or place of business located
 17 in an unserved area. The credit allowed by this subdivision shall be
 18 claimed annually over a five-year period equal to one-fifth of the cred-
 19 it amount. If the credit allowed under this subdivision is greater than
 20 the tax due in any taxable year, the amount by which such credit exceeds
 21 such tax due is treated as an overpayment of tax to be refunded in

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00707-01-5

 S. 917 2

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