Bill Text: NY S06310 | 2019-2020 | 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 1-0)
Status: (Introduced - Dead) 2020-01-08 - REFERRED TO ENERGY AND TELECOMMUNICATIONS [S06310 Detail]
Download: New_York-2019-S06310-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6310 2019-2020 Regular Sessions IN SENATE June 4, 2019 ___________ Introduced by Sen. SANDERS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules 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. Section 1115 of the tax law is amended by adding a new 2 subdivision (ll) to read as follows: 3 (ll) 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 subdivision, 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 (mm) to read as follows: 16 (mm) 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. LBD13168-02-9S. 6310 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 subdivision 18 (ll), the commercial geothermal heat pump systems equipment and instal- 19 lation exemption provided for in subdivision (mm) and the clothing and 20 footwear exemption provided for in paragraph thirty of subdivision (a) 21 of section eleven hundred fifteen of this chapter, unless such city, 22 county or school district elects otherwise as to such residential solar 23 energy systems equipment and electricity exemption, such commercial 24 solar energy systems equipment and electricity exemption, commercial 25 fuel cell electricity generating systems equipment and electricity 26 generated by such equipment exemption, such residential geothermal heat 27 pump systems equipment and installation exemption, such commercial 28 geothermal heat pump systems equipment and installation exemption or 29 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 subdivision (ll) of section eleven hundred fifteen of this chapter; and 37 shall omit unless such city elects otherwise, the commercial geothermal 38 heat pump systems equipment and installation exemption provided for in 39 subdivision (mm) of section eleven hundred fifteen of this chapter. 40 § 4. Paragraph 1 of subdivision (b) of section 1210 of the tax law, as 41 amended by section 3 of part WW of chapter 60 of the laws of 2016, 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 are imposed, such taxes shall 54 omit: (A) the provision for refund or credit contained in subdivision 55 (d) of section eleven hundred nineteen of this chapter with respect to 56 such taxes described in such subdivision (b) of section eleven hundredS. 6310 3 1 five unless such city or county elects to provide such provision or, if 2 so elected, to repeal such provision; (B) the exemption provided in 3 paragraph two of subdivision (ee) of section eleven hundred fifteen of 4 this chapter unless such county or city elects otherwise; (C) the 5 exemption provided in paragraph two of subdivision (ii) of section elev- 6 en hundred fifteen of this chapter, unless such county or city elects 7 otherwise; [and] (D) the exemption provided in paragraph two of subdivi- 8 sion (kk) of section eleven hundred fifteen of this chapter, unless such 9 county or city elects otherwise; (E) the exemption provided in subdivi- 10 sion (ll) of section eleven hundred fifteen of this chapter, unless such 11 county or city elects otherwise; and (F) the exemption provided in 12 subdivision (mm) of section eleven hundred fifteen of this chapter, 13 unless such county or city elects otherwise. 14 § 5. Subdivision (d) of section 1210 of the tax law, as amended by 15 section 4 of part WW of chapter 60 of the laws of 2016, is amended to 16 read as follows: 17 (d) A local law, ordinance or resolution imposing any tax pursuant to 18 this section, increasing or decreasing the rate of such tax, repealing 19 or suspending such tax, exempting from such tax the energy sources and 20 services described in paragraph three of subdivision (a) or of subdivi- 21 sion (b) of this section or changing the rate of tax imposed on such 22 energy sources and services or providing for the credit or refund 23 described in clause six of subdivision (a) of section eleven hundred 24 nineteen of this chapter, or electing or repealing the exemption for 25 residential solar equipment and electricity in subdivision (ee) of 26 section eleven hundred fifteen of this article, or the exemption for 27 commercial solar equipment and electricity in subdivision (ii) of 28 section eleven hundred fifteen of this article, or electing or repealing 29 the exemption for commercial fuel cell electricity generating systems 30 equipment and electricity generated by such equipment in subdivision 31 (kk) of section eleven hundred fifteen of this article, or electing or 32 repealing the exemption for residential geothermal heat pump systems 33 equipment and installation in subdivision (ll) of section eleven hundred 34 fifteen of this article, or electing or repealing the exemption for 35 commercial geothermal heat pump systems equipment and installation in 36 subdivision (mm) of section eleven hundred fifteen of this article must 37 go into effect only on one of the following dates: March first, June 38 first, September first or December first; provided, that a local law, 39 ordinance or resolution providing for the exemption described in para- 40 graph thirty of subdivision (a) of section eleven hundred fifteen of 41 this chapter or repealing any such exemption or a local law, ordinance 42 or resolution providing for a refund or credit described in subdivision 43 (d) of section eleven hundred nineteen of this chapter or repealing such 44 provision so provided must go into effect only on March first. No such 45 local law, ordinance or resolution shall be effective unless a certified 46 copy of such law, ordinance or resolution is mailed by registered or 47 certified mail to the commissioner at the commissioner's office in Alba- 48 ny at least ninety days prior to the date it is to become effective. 49 However, the commissioner may waive and reduce such ninety-day minimum 50 notice requirement to a mailing of such certified copy by registered or 51 certified mail within a period of not less than thirty days prior to 52 such effective date if the commissioner deems such action to be consist- 53 ent with the commissioner's duties under section twelve hundred fifty of 54 this article and the commissioner acts by resolution. Where the 55 restriction provided for in section twelve hundred twenty-three of this 56 article as to the effective date of a tax and the notice requirementS. 6310 4 1 provided for therein are applicable and have not been waived, the 2 restriction and notice requirement in section twelve hundred twenty- 3 three of this article shall also apply. 4 § 6. Subdivision (a) of section 1212 of the tax law, as amended by 5 section 5 of part WW of chapter 60 of the laws of 2016, is amended to 6 read as follows: 7 (a) Any school district which is coterminous with, partly within or 8 wholly within a city having a population of less than one hundred twen- 9 ty-five thousand, is hereby authorized and empowered, by majority vote 10 of the whole number of its school authorities, to impose for school 11 district purposes, within the territorial limits of such school district 12 and without discrimination between residents and nonresidents thereof, 13 the taxes described in subdivision (b) of section eleven hundred five 14 (but excluding the tax on prepaid telephone calling services) and the 15 taxes described in clauses (E) and (H) of subdivision (a) of section 16 eleven hundred ten, including the transitional provisions in subdivision 17 (b) of section eleven hundred six of this chapter, so far as such 18 provisions can be made applicable to the taxes imposed by such school 19 district and with such limitations and special provisions as are set 20 forth in this article, such taxes to be imposed at the rate of one-half, 21 one, one and one-half, two, two and one-half or three percent which rate 22 shall be uniform for all portions and all types of receipts and uses 23 subject to such taxes. In respect to such taxes, all provisions of the 24 resolution imposing them, except as to rate and except as otherwise 25 provided herein, shall be identical with the corresponding provisions in 26 [such] article twenty-eight of this chapter, including the applicable 27 definition and exemption provisions of such article, so far as the 28 provisions of such article twenty-eight of this chapter can be made 29 applicable to the taxes imposed by such school district and with such 30 limitations and special provisions as are set forth in this article. The 31 taxes described in subdivision (b) of section eleven hundred five (but 32 excluding the tax on prepaid telephone calling service) and clauses (E) 33 and (H) of subdivision (a) of section eleven hundred ten, including the 34 transitional provision in subdivision (b) of such section eleven hundred 35 six of this chapter, may not be imposed by such school district unless 36 the resolution imposes such taxes so as to include all portions and all 37 types of receipts and uses subject to tax under such subdivision (but 38 excluding the tax on prepaid telephone calling service) and clauses. 39 Provided, however, that, where a school district imposes such taxes, 40 such taxes shall omit the provision for refund or credit contained in 41 subdivision (d) of section eleven hundred nineteen of this chapter with 42 respect to such taxes described in such subdivision (b) of section elev- 43 en hundred five unless such school district elects to provide such 44 provision or, if so elected, to repeal such provision, and shall omit 45 the exemptions provided in paragraph two of subdivision (ee) and para- 46 graph two of subdivision (ii) of section eleven hundred fifteen of this 47 chapter unless such school district elects otherwise, and shall omit the 48 exemption provided in paragraph two of subdivision (kk) of section elev- 49 en hundred fifteen of this chapter unless such school district elects 50 otherwise, and shall omit the exemption provided in subdivision (11) of 51 section eleven hundred fifteen of this chapter unless such school 52 district elects otherwise, and shall omit the exemption provided in 53 subdivision (mm) of section eleven hundred fifteen of this chapter 54 unless such school district elects otherwise. 55 § 7. Section 1224 of the tax law is amended by adding two new subdivi- 56 sions (c-3) and (c-4) to read as follows:S. 6310 5 1 (c-3) Notwithstanding any other provision of law: (1) Where a county 2 containing one or more cities with a population of less than one million 3 has elected the exemption for residential geothermal heat pump systems 4 equipment and installation provided in subdivision (ll) of section elev- 5 en hundred fifteen of this chapter, a city within such county shall have 6 the prior right to impose tax on such exempt equipment and/or installa- 7 tion to the extent of one half of the maximum rates authorized under 8 subdivision (a) of section twelve hundred ten of this article; 9 (2) Where a city of less than one million has elected the exemption 10 for residential geothermal heat pump systems equipment and installation 11 provided in subdivision (ll) of section eleven hundred fifteen of this 12 chapter, the county in which such city is located shall have the prior 13 right to impose tax on such exempt equipment and/or installation to the 14 extent of one half of the maximum rates authorized under subdivision (a) 15 of section twelve hundred ten of this article. 16 (c-4) Notwithstanding any other provision of law: (1) Where a county 17 containing one or more cities with a population of less than one million 18 has elected the exemption for commercial geothermal heat pump systems 19 equipment and installation provided in subdivision (mm) of section elev- 20 en hundred fifteen of this chapter, a city within such county shall have 21 the prior right to impose tax on such exempt equipment and/or installa- 22 tion to the extent of one half of the maximum rates authorized under 23 subdivision (a) of section twelve hundred ten of this article; 24 (2) Where a city of less than one million has elected the exemption 25 for commercial geothermal heat pump systems equipment and installation 26 provided in subdivision (mm) of section eleven hundred fifteen of this 27 chapter, the county in which such city is located shall have the prior 28 right to impose tax on such exempt equipment and/or installation to the 29 extent of one half of the maximum rates authorized under subdivision (a) 30 of section twelve hundred ten of this article. 31 § 8. This act shall take effect immediately.
