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.
STATE OF NEW YORK
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10099
IN SENATE
April 28, 2026
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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
