New York legislation · 2025-2026 General Assembly
New York S1527: Establishes a sales tax exemption for energy storage
Status: In committee, March 2, 2026
Establishes sales tax exemptions for commercial energy storage systems equipment.
What the bill says
An act to amend the tax law, the public service law and the labor law, in relation to establishing a sales tax exemption for energy storage.
From the amended text, March 2, 2026:
AN ACT to amend the tax law, the public service law and the labor law, in relation to establishing a sales tax exemption for energy storage THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Short title. This act shall be known and may be cited as the "build NY storage act". § 2. Section 1115 of the tax law is amended by adding a new subdivision (mm) to read as follows: (MM) THE FOLLOWING SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE: (1) RECEIPTS FROM THE RETAIL SALE OF, AND CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT AND THE COSTS OF INSTALLING SUCH SYSTEMS. FOR THE PURPOSES OF THIS SUBDIVISION, "COMMERCIAL ENERGY STORAGE SYSTEMS EQUIPMENT" SHALL MEAN AN ARRANGEMENT OR COMBINATION OF COMPONENTS INSTALLED UPON NON-RESIDENTIAL PREMISES THAT STORES ELECTRICITY FOR USE AT A LATER TIME TO PROVIDE HEATING, COOLING, HOT WATER AND/OR ELECTRICITY. (2) RECEIPTS FROM THE SALE OF ELECTRICITY BY A PERSON PRIMARILY ENGAGED IN THE SALE OF ENERGY STORAGE SYSTEM EQUIPMENT AND/OR ELECTRICITY GENERATED BY SUCH EQUIPMENT PURSUANT TO A WRITTEN AGREEMENT UNDER WHICH THE ELECTRICITY IS GENERATED BY COMMERCIAL ENERGY SYSTEM EQUIPMENT THAT IS: (A) OWNED BY A PERSON OTHER THAN THE PURCHASER OF …
Sponsors
- Kevin Parker (D, 21) · primary sponsor
- Joseph Addabbo (D, 15)
- Jacob Ashby (R, 43)
- Jamaal Bailey (D, 36)
- Cordell Cleare (D, 30)
- Leroy Comrie (D, 14)
- Jeremy Cooney (D, 56)
- Nathalia Fernandez (D, 34)
- Patrick Gallivan (R, 60)
- Peter Harckham (D, 40)
- Pamela Helming (R, 54)
- Michelle Hinchey (D, 41)
Latest actions
- : PRINT NUMBER 1527A
- : AMEND (T) AND RECOMMIT TO FINANCE
- : REPORTED AND COMMITTED TO FINANCE
- : REFERRED TO BUDGET AND REVENUE
- : REPORTED AND COMMITTED TO FINANCE
- : REFERRED TO BUDGET AND REVENUE
Votes
- Senate Budget And Revenue Committee: COMMITTEE Vote (February 10, 2026): 7 yea, 0 nay, passed
- Budget And Revenue Committee Vote (February 10, 2026): 7 yea, 0 nay, passed
- Senate Budget And Revenue Committee: COMMITTEE Vote (May 28, 2025): 7 yea, 0 nay, passed
- Budget And Revenue Committee Vote (May 28, 2025): 7 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is S1527?
- S1527 is a bill in the New York Legislature (2025-2026 General Assembly): Establishes a sales tax exemption for energy storage.
- What does S1527 do?
- In its own words: An act to amend the tax law, the public service law and the labor law, in relation to establishing a sales tax exemption for energy storage.
- What is the status of S1527?
- In committee as of March 2, 2026. Latest action: PRINT NUMBER 1527A (March 2, 2026).
- Who sponsored S1527?
- Kevin Parker (D, 21), with 11 co-sponsors.
- Where is the official record for S1527?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S1527
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.