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S 10099 NY

Relates to residential solar tax credits

NY · session 2025-2026 · Senate · bill

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Introduced Apr 28, 2026

Latest action (Apr 28, 2026) REFERRED TO BUDGET AND REVENUE

Summary

Provides that for purposes of the solar energy system equipment credit, the definition of "solar energy system equipment" includes a portable solar generation device defined as a photovoltaic system and associated equipment that is designed to be connected to a residential building's electrical system through a standard electrical outlet.

Sponsor (1)

Action history (1)

  1. Apr 28, 2026 REFERRED TO BUDGET AND REVENUE · upper

Text versions (2)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • S10099 · HTML
  • S10099 · PDF

Full text

Full text imported from assembly.state.ny.us

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New York State Assembly Speaker Carl E. Heastie

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Bill No.: Summary Actions Committee&nbspVotes Floor&nbspVotes Memo Text LFIN Chamber&nbspVideo/Transcript S10099 Summary: BILL NO S10099 &nbsp SAME AS No Same As &nbsp SPONSOR PALUMBO &nbsp COSPNSR &nbsp MLTSPNSR &nbsp Amd §606, Tax L &nbsp Provides that for purposes of the solar energy system equipment credit, the definition of "solar energy system equipment" includes a portable solar generation device defined as a photovoltaic system and associated equipment that is designed to be connected to a residential building's electrical system through a standard electrical outlet.

Go to top S10099 Text:

STATE OF NEW YORK ________________________________________________________________________

10099

IN SENATE

April 28, 2026 ___________

Introduced by Sen. PALUMBO -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue

AN ACT to amend the tax law, in relation to residential solar tax cred- its

The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:

1 Section 1. Paragraph 3 of subsection (g-1) of section 606 of the tax 2 law, as amended by chapter 128 of the laws of 2007, is amended to read 3 as follows: 4 (3) Solar energy system equipment. The term "solar energy system 5 equipment" shall mean an arrangement or combination of components 6 utilizing solar radiation, which, when installed in a residence, produc- 7 es energy designed to provide heating, cooling, hot water or electricity 8 for use in such residence. Such arrangement or components shall not 9 include equipment connected to solar energy system equipment that is a 10 component of part or parts of a non-solar energy system or which uses 11 any sort of recreational facility or equipment as a storage medium. 12 Solar energy system equipment that generates electricity for use in a 13 residence must conform to applicable requirements set forth in section 14 sixty-six-j of the public service law. Provided, however, where solar 15 energy system equipment is purchased and installed by a condominium 16 management association or a cooperative housing corporation, for 17 purposes of this subsection only, the term "ten kilowatts" in such 18 section sixty-six-j shall be read as "fifty kilowatts." Notwithstanding 19 the foregoing, solar energy system equipment shall include a portable 20 solar generation device which means a photovoltaic system and associated 21 equipment that is designed to be connected to a residential building's 22 electrical system through a standard electrical outlet and is limited to 23 supplying a maximum aggregate continuous AC inverter nameplate output of 24 not more than one thousand two hundred watts per utility account to the 25 utility electric grid and does not need to enter into an interconnection 26 or net metering agreement. Such equipment shall have all required safety 27 and fire prevention approvals. 28 § 2. This act shall take effect immediately.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15676-01-6

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