New York 2025-2026 Regular Session

New York Assembly Bill A10584

Introduced
3/13/26  

Caption

Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; defines relevant terms; authorizes municipalities to adopt the exemption.

Impact

If passed, the bill could significantly impact state tax revenues by exempting certain sales from taxation, thereby potentially reducing income for municipal governments that rely on this revenue stream. However, the bill's advocates argue that the long-term benefits of increased adoption of renewable energy systems would outweigh the initial revenue losses, as energy savings and environmental sustainability are prioritized. Furthermore, the local control aspect of the bill allows municipalities the flexibility to decide whether or not to adopt the exemption, which may lead to a diverse range of policies across the state that cater to local conditions and needs.

Summary

Bill A10584 aims to amend the New York tax law by providing an exemption from sales and compensating use taxes specifically for alternative energy systems. This includes tax exemptions for new Energy Star appliances and tangible personal property used to enhance energy efficiency in both residential and non-residential structures. The bill mandates that counties and cities can choose to adopt this exemption through local legislative resolutions, thereby granting them the authority to encourage the installation of alternative energy solutions within their jurisdictions. This legislative change is aimed at promoting the shift towards renewable energy sources and improving energy efficiency across the state.

Contention

The discussions surrounding Bill A10584 highlight some contention regarding the balance of state versus local control, especially around tax policy and environmental initiatives. Supporters contend that promoting alternative energy is vital for combating climate change and fostering a sustainable future. Conversely, opponents might express concerns about the impacts on local governance and revenue, arguing that such state-mandated exemptions could undermine efforts to maintain infrastructure funding through local taxes. The effectiveness of this bill also hinges on community engagement and awareness, as local authorities will need to actively promote these exemptions to realize the intended benefits.

Companion Bills

No companion bills found.

Previously Filed As

NY S02348

Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; defines relevant terms; authorizes municipalities to adopt the exemption.

NY HB2083

Providing a property tax exemption for new energy storage systems and excluding new energy storage systems from the commercial and industrial machinery and equipment exemption.

NY A00313

Establishes sales tax exemptions for commercial energy storage systems equipment.

NY S01527

Establishes sales tax exemptions for commercial energy storage systems equipment.

NY HB4725

Relating to a sales tax exemption for the sale, lease, or installation of distributed energy systems for residential and business use.

NY SB448

To Authorize The Financing Of Energy Efficiency Improvements, Alternative Energy Improvements, Building Resiliency Improvements, And Water Conservation Improvements.

NY S02557

Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

NY A03075

Provides for exemptions from sales tax for energy-star qualified appliances and grants municipalities the option to provide such exemption.

NY HB2511

Relating to an exemption from sales and use taxes for certain energy-efficient products for a limited period.

NY SB1295

Electrical corporations: distributed energy storage systems and nonwire alternatives.

Similar Bills

No similar bills found.