STATE OF NEW YORK
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4130
2021-2022 Regular Sessions
IN ASSEMBLY
February 1, 2021
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Introduced by M. of A. SCHMITT, MANKTELOW, BYRNES, ASHBY, PALMESANO,
McDONOUGH, DeSTEFANO, GOODELL, MONTESANO, M. MILLER -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to tax on the furnishing of
utility services
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (b) of subdivision 1 of section 186-a of the tax
2 law, as amended by section 4 of part Y of chapter 63 of the laws of
3 2000, is amended to read as follows:
4 (b) a tax equal to (1) two and five-tenths percent on and after Janu-
5 ary first, two thousand through December thirty-first, two thousand, two
6 and forty-five one hundredths percent from January first, two thousand
7 one through December thirty-first, two thousand one, two and four-tenths
8 percent from January first, two thousand two through December thirty-
9 first, two thousand two, two and twenty-five one hundredths percent from
10 January first, two thousand three through December thirty-first, two
11 thousand three, two and one hundred twenty-five one thousandths percent
12 from January first, two thousand four through December thirty-first, two
13 thousand four and two percent [commencing] from January first, two thou-
14 sand five, through December thirty-first two thousand twenty-one, one
15 and five-tenths percent from January first, two thousand twenty-two
16 through December thirty-first, two thousand twenty-two, one percent from
17 January first, two thousand twenty-three through December thirty-first,
18 two thousand twenty-three, five-tenths of a percent from January first,
19 two thousand twenty-four to December thirty-first, two thousand twenty-
20 four, and zero percent commencing January first, two thousand twenty-
21 five and thereafter of that portion of its gross income derived from the
22 transportation, transmission or distribution of gas or electricity by
23 means of conduits, mains, pipes, wires, lines or the like and (2) two
24 and one-tenth percent from January first, two thousand through December
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06872-01-1
A. 4130 2
1 thirty-first, two thousand, two percent from January first, two thousand
2 one through December thirty-first, two thousand one, one and nine-tenths
3 percent from January first, two thousand two through December thirty-
4 first, two thousand two, eighty-five one hundredths of one percent from
5 January first, two thousand three through December thirty-first, two
6 thousand three, four-tenths of one percent from January first, two thou-
7 sand four through December thirty-first, two thousand four and zero
8 percent commencing January first, two thousand five of all of its other
9 gross income, is hereby imposed upon every utility not taxed under para-
10 graph (a) of this subdivision doing business in this state which is
11 subject to the supervision of the state department of public service
12 which has a gross income for the year ending December thirty-first in
13 excess of five hundred dollars, except motor carriers or brokers subject
14 to such supervision under the public service law; and
15 § 2. This act shall take effect immediately.