STATE OF NEW YORK
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8399
IN SENATE
May 4, 2018
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Introduced by Sen. GRIFFO -- read twice and ordered printed, and when
printed to be committed to the Committee on Energy and Telecommuni-
cations
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 eighteen, one and
15 five-tenths percent from January first, two thousand nineteen through
16 December thirty-first, two thousand nineteen, one percent from January
17 first, two thousand twenty through December thirty-first, two thousand
18 twenty, five-tenths of a percent from January first, two thousand twen-
19 ty-one to December thirty-first, two thousand twenty-one, and zero
20 percent commencing January first, two thousand twenty-two and thereafter
21 of that portion of its gross income derived from the transportation,
22 transmission or distribution of gas or electricity by means of conduits,
23 mains, pipes, wires, lines or the like and (2) two and one-tenth percent
24 from January first, two thousand through December thirty-first, two
25 thousand, two percent from January first, two thousand one through
26 December thirty-first, two thousand one, one and nine-tenths percent
27 from January first, two thousand two through December thirty-first, two
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15612-01-8
S. 8399 2
1 thousand two, eighty-five one hundredths of one percent from January
2 first, two thousand three through December thirty-first, two thousand
3 three, four-tenths of one percent from January first, two thousand four
4 through December thirty-first, two thousand four and zero percent
5 commencing January first, two thousand five of all of its other gross
6 income, is hereby imposed upon every utility not taxed under paragraph
7 (a) of this subdivision doing business in this state which is subject to
8 the supervision of the state department of public service which has a
9 gross income for the year ending December thirty-first in excess of five
10 hundred dollars, except motor carriers or brokers subject to such super-
11 vision under the public service law; and
12 § 2. This act shall take effect immediately.
