Bill Text: NY A08147 | 2021-2022 | General Assembly | Introduced
Bill Title: Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment.
Spectrum: Partisan Bill (Democrat 31-0)
Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A08147 Detail]
Download: New_York-2021-A08147-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8147 2021-2022 Regular Sessions IN ASSEMBLY July 7, 2021 ___________ Introduced by M. of A. J. D. RIVERA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to providing an exemption for geothermal heat pump systems equipment The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 47 to read as follows: 3 (47) Receipts from the retail sale of residential geothermal heat pump 4 systems equipment and of the service of installing such systems shall be 5 exempt from tax under this article. For purposes of this paragraph, 6 "residential geothermal heat pump system equipment" shall mean an 7 arrangement or combination of components installed in and around a resi- 8 dential building that uses the ground or ground water as a thermal ener- 9 gy source or as a thermal energy sink designed to provide and distribute 10 heating, and/or cooling, and/or hot water, also commonly referred to as 11 ground source heat pump systems. Such arrangement or components shall 12 not include any sort of recreational facility or equipment used as a 13 storage medium. 14 § 2. Section 1115 of the tax law is amended by adding a new subdivi- 15 sion (ll) to read as follows: 16 (ll) Receipts from the retail sale of commercial geothermal heat pump 17 systems equipment and of the service of installing such systems shall be 18 exempt from taxes imposed by sections eleven hundred five and eleven 19 hundred ten of this article. For purposes of this subdivision, "commer- 20 cial geothermal heat pump system equipment" shall mean an arrangement or 21 combination of components installed in and around a commercial building 22 that uses the ground or ground water as a thermal energy source or as a 23 thermal energy sink designed to provide and distribute heating, and/or 24 cooling, and/or hot water, also commonly referred to as ground source EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05816-03-1A. 8147 2 1 heat pump systems. Such arrangement or components shall not include any 2 sort of recreational facility or equipment used as a storage medium. 3 § 3. Subparagraph (ii) of paragraph 1 and subparagraph (xiv) of para- 4 graph 4 of subdivision (a) of section 1210 of the tax law, subparagraph 5 (ii) of paragraph 1 as amended and subparagraph (xiv) of paragraph 4 as 6 added by section 2 of part WW of chapter 60 of the laws of 2016, are 7 amended and a new subparagraph (xvi) is added to paragraph 4 to read as 8 follows: 9 (ii) Any local law, ordinance or resolution enacted by any city, coun- 10 ty or school district, imposing the taxes authorized by this subdivi- 11 sion, shall omit the residential solar energy systems equipment and 12 electricity exemption provided for in subdivision (ee), the commercial 13 solar energy systems equipment and electricity exemption provided for in 14 subdivision (ii), the commercial fuel cell electricity generating 15 systems equipment and electricity generated by such equipment exemption 16 provided for in subdivision (kk), the residential geothermal heat pump 17 systems equipment and installation exemption provided for in paragraph 18 forty-seven of subdivision (a), the commercial geothermal heat pump 19 systems equipment and installation exemption provided for in subdivision 20 (ll) and the clothing and footwear exemption provided for in paragraph 21 thirty of subdivision (a) of section eleven hundred fifteen of this 22 chapter, unless such city, county or school district elects otherwise as 23 to such residential solar energy systems equipment and electricity 24 exemption, such commercial solar energy systems equipment and electric- 25 ity exemption, commercial fuel cell electricity generating systems 26 equipment and electricity generated by such equipment exemption, such 27 residential geothermal heat pump systems equipment and installation 28 exemption, such commercial geothermal heat pump systems equipment and 29 installation exemption or such clothing and footwear exemption. 30 [(xiv)] (xv) shall omit, unless such city elects otherwise, the 31 exemption for commercial fuel cell electricity generating systems equip- 32 ment and electricity generated by such equipment provided in subdivision 33 (kk) of section eleven hundred fifteen of this chapter[.]; and (xvi) 34 shall omit unless such city elects otherwise, the residential geothermal 35 heat pump systems equipment and installation exemption provided for in 36 paragraph forty-seven of subdivision (a) of section eleven hundred 37 fifteen of this chapter; and shall omit unless such city elects other- 38 wise, the commercial geothermal heat pump systems equipment and instal- 39 lation exemption provided for in subdivision (ll) of section eleven 40 hundred fifteen of this chapter. 41 § 4. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 42 1210 of the tax law, as amended by section 5 of part J of chapter 59 of 43 the laws of 2021, is amended to read as follows: 44 (ii) Any local law, ordinance or resolution enacted by any city, coun- 45 ty or school district, imposing the taxes authorized by this subdivi- 46 sion, shall omit the residential solar energy systems equipment and 47 electricity exemption provided for in subdivision (ee), the commercial 48 solar energy systems equipment and electricity exemption provided for in 49 subdivision (ii), the commercial fuel cell electricity generating 50 systems equipment and electricity generated by such equipment exemption 51 provided for in subdivision (kk), the residential geothermal heat pump 52 systems equipment and installation exemption provided for in paragraph 53 forty-seven of subdivision (a), the commercial geothermal heat pump 54 systems equipment and installation exemption provided for in subdivision 55 (ll) and the clothing and footwear exemption provided for in paragraph 56 thirty of subdivision (a) of section eleven hundred fifteen of thisA. 8147 3 1 chapter, unless such city, county or school district elects otherwise as 2 to such residential solar energy systems equipment and electricity 3 exemption, such commercial solar energy systems equipment and electric- 4 ity exemption, commercial fuel cell electricity generating systems 5 equipment and electricity generated by such equipment exemption or such 6 clothing and footwear exemption, such residential geothermal heat pump 7 systems equipment and installation exemption, such commercial geothermal 8 heat pump systems equipment and installation exemption or such clothing 9 and footwear exemption. 10 § 5. Paragraph 1 of subdivision (b) of section 1210 of the tax law, as 11 amended by section 3 of part WW of chapter 60 of the laws of 2016, is 12 amended to read as follows: 13 (1) Or, one or more of the taxes described in subdivisions (b), (d), 14 (e) and (f) of section eleven hundred five of this chapter, at the same 15 uniform rate, including the transitional provisions in section eleven 16 hundred six of this chapter covering such taxes, but not the taxes 17 described in subdivisions (a) and (c) of section eleven hundred five of 18 this chapter. Provided, further, that where the tax described in subdi- 19 vision (b) of section eleven hundred five of this chapter is imposed, 20 the compensating use taxes described in clauses (E), (G) and (H) of 21 subdivision (a) of section eleven hundred ten of this chapter shall also 22 be imposed. Provided, further, that where the taxes described in subdi- 23 vision (b) of section eleven hundred five are imposed, such taxes shall 24 omit: (A) the provision for refund or credit contained in subdivision 25 (d) of section eleven hundred nineteen of this chapter with respect to 26 such taxes described in such subdivision (b) of section eleven hundred 27 five unless such city or county elects to provide such provision or, if 28 so elected, to repeal such provision; (B) the exemption provided in 29 paragraph two of subdivision (ee) of section eleven hundred fifteen of 30 this chapter unless such county or city elects otherwise; (C) the 31 exemption provided in paragraph two of subdivision (ii) of section elev- 32 en hundred fifteen of this chapter, unless such county or city elects 33 otherwise; [and] (D) the exemption provided in paragraph two of subdivi- 34 sion (kk) of section eleven hundred fifteen of this chapter, unless such 35 county or city elects otherwise; (E) the exemption provided in paragraph 36 forty-seven of subdivision (a) of section eleven hundred fifteen of this 37 chapter, unless such county or city elects otherwise; and (F) the 38 exemption provided in subdivision (ll) of section eleven hundred fifteen 39 of this chapter, unless such county or city elects otherwise. 40 § 6. Paragraph 1 of subdivision (b) of section 1210 of the tax law, as 41 amended by section 6 of part J of chapter 59 of the laws of 2021, is 42 amended to read as follows: 43 (1) Or, one or more of the taxes described in subdivisions (b), (d), 44 (e) and (f) of section eleven hundred five of this chapter, at the same 45 uniform rate, including the transitional provisions in section eleven 46 hundred six of this chapter covering such taxes, but not the taxes 47 described in subdivisions (a) and (c) of section eleven hundred five of 48 this chapter. Provided, further, that where the tax described in subdi- 49 vision (b) of section eleven hundred five of this chapter is imposed, 50 the compensating use taxes described in clauses (E), (G) and (H) of 51 subdivision (a) of section eleven hundred ten of this chapter shall also 52 be imposed. Provided, further, that where the taxes described in subdi- 53 vision (b) of section eleven hundred five of this chapter are imposed, 54 such taxes shall omit: (A) the provision for refund or credit contained 55 in subdivision (d) of section eleven hundred nineteen of this chapter 56 with respect to such taxes described in such subdivision (b) of sectionA. 8147 4 1 eleven hundred five unless such city or county elects to provide such 2 provision or, if so elected, to repeal such provision; (B) the exemption 3 provided in paragraph two of subdivision (ee) of section eleven hundred 4 fifteen of this chapter unless such county or city elects otherwise; (C) 5 the exemption provided in paragraph two of subdivision (ii) of section 6 eleven hundred fifteen of this chapter, unless such county or city 7 elects otherwise; and (D) the exemption provided in paragraph two of 8 subdivision (kk) of section eleven hundred fifteen of this chapter, 9 unless such county or city elects otherwise; and provided further that 10 where the tax described in subdivision (f) of such section eleven 11 hundred five is imposed, such tax shall not apply to charges for admis- 12 sion to race tracks and simulcast facilities; (E) the exemption provided 13 in paragraph forty-seven of subdivision (a) of section eleven hundred 14 fifteen of this chapter, unless such county or city elects otherwise; 15 and (F) the exemption provided in subdivision (ll) of section eleven 16 hundred fifteen of this chapter, unless such county or city elects 17 otherwise. 18 § 7. Subdivision (d) of section 1210 of the tax law, as amended by 19 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 20 read as follows: 21 (d) A local law, ordinance or resolution imposing any tax pursuant to 22 this section, increasing or decreasing the rate of such tax, repealing 23 or suspending such tax, exempting from such tax the energy sources and 24 services described in paragraph three of subdivision (a) or of subdivi- 25 sion (b) of this section or changing the rate of tax imposed on such 26 energy sources and services or providing for the credit or refund 27 described in clause six of subdivision (a) of section eleven hundred 28 nineteen of this chapter, or electing or repealing the exemption for 29 residential solar equipment and electricity in subdivision (ee) of 30 section eleven hundred fifteen of this article, or the exemption for 31 commercial solar equipment and electricity in subdivision (ii) of 32 section eleven hundred fifteen of this article, or electing or repealing 33 the exemption for commercial fuel cell electricity generating systems 34 equipment and electricity generated by such equipment in subdivision 35 (kk) of section eleven hundred fifteen of this article, or electing or 36 repealing the exemption for residential geothermal heat pump systems 37 equipment and installation in paragraph forty-seven of subdivision (a) 38 of section eleven hundred fifteen of this article, or electing or 39 repealing the exemption for commercial geothermal heat pump systems 40 equipment and installation in subdivision (ll) of section eleven hundred 41 fifteen of this article must go into effect only on one of the following 42 dates: March first, June first, September first or December first; 43 provided, that a local law, ordinance or resolution providing for the 44 exemption described in paragraph thirty of subdivision (a) of section 45 eleven hundred fifteen of this chapter or repealing any such exemption 46 or a local law, ordinance or resolution providing for a refund or credit 47 described in subdivision (d) of section eleven hundred nineteen of this 48 chapter or repealing such provision so provided must go into effect only 49 on March first. No such local law, ordinance or resolution shall be 50 effective unless a certified copy of such law, ordinance or resolution 51 is mailed by registered or certified mail to the commissioner at the 52 commissioner's office in Albany at least ninety days prior to the date 53 it is to become effective. However, the commissioner may waive and 54 reduce such ninety-day minimum notice requirement to a mailing of such 55 certified copy by registered or certified mail within a period of not 56 less than thirty days prior to such effective date if the commissionerA. 8147 5 1 deems such action to be consistent with the commissioner's duties under 2 section twelve hundred fifty of this article and the commissioner acts 3 by resolution. Where the restriction provided for in section twelve 4 hundred twenty-three of this article as to the effective date of a tax 5 and the notice requirement provided for therein are applicable and have 6 not been waived, the restriction and notice requirement in section 7 twelve hundred twenty-three of this article shall also apply. 8 § 8. Subdivision (a) of section 1212 of the tax law, as amended by 9 section 5 of part WW of chapter 60 of the laws of 2016, is amended to 10 read as follows: 11 (a) Any school district which is coterminous with, partly within or 12 wholly within a city having a population of less than one hundred twen- 13 ty-five thousand, is hereby authorized and empowered, by majority vote 14 of the whole number of its school authorities, to impose for school 15 district purposes, within the territorial limits of such school district 16 and without discrimination between residents and nonresidents thereof, 17 the taxes described in subdivision (b) of section eleven hundred five 18 (but excluding the tax on prepaid telephone calling services) and the 19 taxes described in clauses (E) and (H) of subdivision (a) of section 20 eleven hundred ten, including the transitional provisions in subdivision 21 (b) of section eleven hundred six of this chapter, so far as such 22 provisions can be made applicable to the taxes imposed by such school 23 district and with such limitations and special provisions as are set 24 forth in this article, such taxes to be imposed at the rate of one-half, 25 one, one and one-half, two, two and one-half or three percent which rate 26 shall be uniform for all portions and all types of receipts and uses 27 subject to such taxes. In respect to such taxes, all provisions of the 28 resolution imposing them, except as to rate and except as otherwise 29 provided herein, shall be identical with the corresponding provisions in 30 [such] article twenty-eight of this chapter, including the applicable 31 definition and exemption provisions of such article, so far as the 32 provisions of such article twenty-eight of this chapter can be made 33 applicable to the taxes imposed by such school district and with such 34 limitations and special provisions as are set forth in this article. The 35 taxes described in subdivision (b) of section eleven hundred five (but 36 excluding the tax on prepaid telephone calling service) and clauses (E) 37 and (H) of subdivision (a) of section eleven hundred ten, including the 38 transitional provision in subdivision (b) of such section eleven hundred 39 six of this chapter, may not be imposed by such school district unless 40 the resolution imposes such taxes so as to include all portions and all 41 types of receipts and uses subject to tax under such subdivision (but 42 excluding the tax on prepaid telephone calling service) and clauses. 43 Provided, however, that, where a school district imposes such taxes, 44 such taxes shall omit the provision for refund or credit contained in 45 subdivision (d) of section eleven hundred nineteen of this chapter with 46 respect to such taxes described in such subdivision (b) of section elev- 47 en hundred five unless such school district elects to provide such 48 provision or, if so elected, to repeal such provision, and shall omit 49 the exemptions provided in paragraph two of subdivision (ee) and para- 50 graph two of subdivision (ii) of section eleven hundred fifteen of this 51 chapter unless such school district elects otherwise, and shall omit the 52 exemption provided in paragraph two of subdivision (kk) of section elev- 53 en hundred fifteen of this chapter unless such school district elects 54 otherwise, and shall omit the exemption provided in paragraph forty-sev- 55 en of subdivision (a) of section eleven hundred fifteen of this chapter 56 unless such school district elects otherwise, and shall omit theA. 8147 6 1 exemption provided in subdivision (ll) of section eleven hundred fifteen 2 of this chapter unless such school district elects otherwise. 3 § 9. Section 1224 of the tax law is amended by adding two new subdivi- 4 sions (c-3) and (c-4) to read as follows: 5 (c-3) Notwithstanding any other provision of law: (1) Where a county 6 containing one or more cities with a population of less than one million 7 has elected the exemption for residential geothermal heat pump systems 8 equipment and installation provided in paragraph forty-seven of subdivi- 9 sion (a) of section eleven hundred fifteen of this chapter, a city with- 10 in such county shall have the prior right to impose tax on such exempt 11 equipment and/or installation to the extent of one half of the maximum 12 rates authorized under subdivision (a) of section twelve hundred ten of 13 this article; 14 (2) Where a city of less than one million has elected the exemption 15 for residential geothermal heat pump systems equipment and installation 16 provided in paragraph forty-seven of subdivision (a) of section eleven 17 hundred fifteen of this chapter, the county in which such city is 18 located shall have the prior right to impose tax on such exempt equip- 19 ment and/or installation to the extent of one half of the maximum rates 20 authorized under subdivision (a) of section twelve hundred ten of this 21 article. 22 (c-4) Notwithstanding any other provision of law: (1) Where a county 23 containing one or more cities with a population of less than one million 24 has elected the exemption for commercial geothermal heat pump systems 25 equipment and installation provided in subdivision (ll) of section elev- 26 en hundred fifteen of this chapter, a city within such county shall have 27 the prior right to impose tax on such exempt equipment and/or installa- 28 tion to the extent of one half of the maximum rates authorized under 29 subdivision (a) of section twelve hundred ten of this article; 30 (2) Where a city of less than one million has elected the exemption 31 for commercial geothermal heat pump systems equipment and installation 32 provided in subdivision (ll) of section eleven hundred fifteen of this 33 chapter, the county in which such city is located shall have the prior 34 right to impose tax on such exempt equipment and/or installation to the 35 extent of one half of the maximum rates authorized under subdivision (a) 36 of section twelve hundred ten of this article. 37 § 10. This act shall take effect on the first day of a sales tax quar- 38 terly period, as described in subdivision (b) of section 1136 of the tax 39 law, beginning at least ninety days after the date this act shall have 40 become a law and shall apply to sales made on or after such date; 41 provided that sections four and six of this act shall take effect on the 42 same date and in the same manner as part J of chapter 59 of the laws of 43 2021 takes effect.
