Exempts revenues derived from religious organizations from the temporary state energy and utility service conservation assessment fee.

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S143-2011 Actions

• Jan 4, 2012: REFERRED TO ENERGY AND TELECOMMUNICATIONS
• Jan 5, 2011: REFERRED TO ENERGY AND TELECOMMUNICATIONS

S143-2011 Memo

BILL NUMBER:S143

TITLE OF BILL:
An act
to amend the public service law, in relation to exempting religious
organizations from the temporary state energy and utility service
conservation assessment fee

PURPOSE:
This bill will exempt tax exempt religious organizations from the
temporary state energy and utility service conservation assessment.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1, paragraph b removes receipts from tax exempt religious
organizations from the gross receipts calculation used to determine
the total tax owed by a utility company.

Section 1, paragraph i prohibits a utility company from passing along
the cost imposed under this section to any tax exempt religious
organization

JUSTIFICATION:
New York State Tax Law lists any corporation or association organized
and operated exclusively for religious, charitable or educational
purposes, as one of the organizations exempt from payment of state
sales tax. According to the New York State Constitution Article XVI
Exemptions from taxation may be granted only by general laws.
Exemptions may be altered or repealed except those exempting real or
personal property owned exclusively for religious educations or
charitable purposes as defined by law.

PRIOR LEGISLATIVE HISTORY:
S.7204 of 2009-2010; Referred to Energy and Telecommunications

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately, provision of

S143-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                     143

                         2011-2012 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 5, 2011
                                 ___________

  Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
    printed to be committed to the Committee on  Energy  and  Telecommuni-
    cations

  AN  ACT  to amend the public service law, in relation to exempting reli-
    gious organizations  from  the  temporary  state  energy  and  utility
    service conservation assessment fee

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Paragraph (b) of subdivision  6  of  section  18-a  of  the
  public  service  law,  as added by section 4 of part NN of chapter 59 of
  the laws of 2009, is amended and a new paragraph (i) is added to read as
  follows:

    (b) The  temporary  state  energy  and  utility  service  conservation
  assessment  shall  be equal to two [percentum] PER CENTUM of the utility
  entity's gross operating revenues derived from intrastate utility  oper-
  ations  in  the  last preceding calendar year, minus the amount, if any,
  that such utility entity is assessed pursuant to  subdivisions  one  and
  two of this section for the corresponding state fiscal year period. With
  respect  to  the Long Island power authority, the temporary state energy
  and utility service  conservation  assessment  shall  be  equal  to  one
  [percentum]  PER  CENTUM  of  such  authority's gross operating revenues
  derived from intrastate utility operations in the last preceding  calen-
  dar  year.  No  corporation or person subject to the jurisdiction of the
  commission only with respect to safety, or the power  authority  of  the
  state  of  New  York, shall be subject to the temporary state energy and
  utility service conservation assessment provided for under this subdivi-
  sion. Utility entities whose gross operating  revenues  from  intrastate
  utility  operations  are  five  hundred  thousand dollars or less in the
  preceding calendar year shall not be  subject  to  the  temporary  state
  energy and utility service conservation assessment. RECEIPTS FROM REVEN-

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01272-01-1

 S. 143                              2

  UES  DERIVED  FROM  RELIGIOUS ORGANIZATIONS WHO ARE EXEMPT FROM TAXATION
  UNDER FEDERAL AND STATE LAW SHALL NOT BE SUBJECT TO SUCH ASSESSMENT. The
  minimum temporary state energy and utility service conservation  assess-
  ment to be billed to any utility entity whose gross revenues from intra-
  state  utility operations are in excess of five hundred thousand dollars
  in the preceding calendar year shall be two hundred dollars.
    (I) NO PUBLIC UTILITY COMPANY OR OTHER UTILITY ENTITY SUBJECT  TO  THE
  PROVISIONS  OF  THIS  SECTION  SHALL  CHARGE OR PASS ALONG THE AMOUNT OF
  ASSESSMENT IMPOSED UNDER THIS SECTION TO ANY RELIGIOUS  ORGANIZATION  IN
  THIS STATE WHICH IS EXEMPT FROM TAXATION UNDER STATE LAW OR FEDERAL LAW.
    S  2. This act shall take effect immediately; provided that the amend-
  ments to subdivision 6 of section 18-a of the public service law made by
  section one of this act shall not affect the repeal of such  subdivision
  and shall be deemed repealed therewith.