Bill S143-2011

Relates to exempting religious organizations from the temporary state energy and utility service conservation assessment fee

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

Details

Actions

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

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 Exemptions may be altered or repealed except those exempting real or personal property owned exclusively for religious educations or charitable purposes as defined by law.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


Text

STATE OF NEW YORK ________________________________________________________________________ 143 2011-2012 Regular Sessions IN 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-
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.

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