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NY A09925

Bill

Status

Vetoed

11/28/2016

Primary Sponsor

Sean Ryan

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Provides individual taxpayers a credit equal to 25% of qualified geothermal energy system expenditures, capped at $5,000 per system placed in service on or after September 1, 2016
  • Applies to geothermal equipment purchased, leased, or power purchased under 10-year agreements for use in a taxpayer's principal residence located in New York State
  • Qualified expenditures include equipment costs, materials, labor, and engineering services but exclude interest and finance charges
  • Allows credits for lease or power purchase agreements to be claimed for 14 years after the first taxable year, with the 25% limitation applied to total aggregate payments rather than annual payments
  • Permits unused credits to be carried forward for up to 5 taxable years and reduces qualifying expenditures by any federal, state, or local grants received for the installation

Legislative Description

Establishes a tax credit for the purchase and installation of geothermal energy systems.

Last Action

tabled

11/28/2016

Committee Referrals

Rules6/14/2016
Rules6/6/2016
Ways and Means4/27/2016

Full Bill Text

No bill text available