New York S 9102: Prohibits utilities from charging customers excise tax

Status: REFERRED TO CITIES 1 (as of 2026-02-03)

State: New York · Session: 2025-2026 · Bill: S 9102

Sponsors: Luis R. Sepúlveda

Bill Text

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S09102 Summary:

BILL NOS09102 

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SAME ASSAME AS A10492

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SPONSORSEPULVEDA

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COSPNSR

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MLTSPNSR

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Amd §11-1102, NYC Ad Cd

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Prohibits utilities from charging customers excise tax; provides such tax shall be charged against and paid by the utility.

Go to top S09102 Actions:

BILL NOS09102 

&nbsp

02/03/2026REFERRED TO CITIES 1

Go to topS09102 Committee&nbspVotes:

Go to topS09102 Floor&nbspVotes:

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

Go to topS09102 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9102

 IN SENATE

 February 3, 2026
 ___________

 Introduced by Sen. SEPULVEDA -- read twice and ordered printed, and when
 printed to be committed to the Committee on Cities 1

 AN ACT to amend the administrative code of the city of New York, in
 relation to prohibiting a utility from charging customers an excise
 tax

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

 1 Section 1. Subdivision (g) of section 11-1102 of the administrative
 2 code of the city of New York, as added by local law number 88 of the
 3 city of New York for the year 2005, is amended and a new subdivision h
 4 is added to read as follows:
 5 [(g)] g. Notwithstanding anything else contained in this chapter to
 6 the contrary, for the taxable periods beginning on or after January 1,
 7 2006, if a cooperative corporation containing at least fifteen hundred
 8 apartments furnishes or sells electricity, steam, refrigeration or
 9 water, or furnishes or sells electric, steam, refrigeration or water
 10 services that are (i) metered, (ii) generated or produced by a cogenera-
 11 tion facility owned or operated by such cooperative corporation, and
 12 (iii) such electricity, steam, refrigeration or water and/or electric,
 13 steam, refrigeration or water services are distributed to tenants and/or
 14 occupants of a cooperative corporation, then such cooperative corpo-
 15 ration shall pay to the commissioner of finance an excise tax which
 16 shall be equal to zero per centum of its gross income or its gross oper-
 17 ating income, as the case may be.
 18 h. The tax imposed by this section shall be charged against and paid
 19 by the utility and shall not be added as a separate item to bills
 20 rendered by such utility to customers or others but shall constitute a
 21 part of the operating costs of such utility.
 22 § 2. This act shall take effect on the sixtieth day after it shall
 23 have become a law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13485-01-5

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