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NY-S09288 — Repeals paragraph 37 of subdivision (a) of section 1115 of the tax law and subdivision (y) of section 1115 of the tax law relating to sale and use taxes with respect to data centers

Repeals provisions relating to sale and use taxes with respect to data centers to include both personal property purchased by internet data centers and services performed on said personal property purchased by data centers.

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionNew YorkState-source record
Latest recorded action2026-02-25REFERRED TO BUDGET AND REVENUE
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
Formal policy pathway

Liz Krueger

sponsored: Liz Krueger

Comparable precedents

Related approaches worth comparing

Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.

PA-HB1667Pennsylvania · Introduced / in committeeAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax; in corporate net income tax, further providing for definitions, for determination of net loss deduction, for imposition of tax, for reports and payment of tax, for timely mailing treated as timely filing and payment and for additional withholding requirements, repealing provisions relating to consolidated reports, further providing for extension of time to file reports, for changes made by Federal Government, for limitations on assessments, for definitions, for manufacturing innovation and reinvestment deduction, for enforcement, rules and regulations and inquisitorial powers of the department, for retention of records and for penalties; in gross receipts tax, further providing for imposition of tax and providing for definitions; in tax credit and tax benefit administration, providing for application of tax credits or tax benefits to a unitary business; providing for educational tax credits and for education options tax credits; in manufacturing and investment tax credit, further providing for business firms and for tax credit certificates; providing for return on equity and for service and facilities; repealing provisions relating to Computer Data Center Equipment Incentive Program; providing for additional property tax rebate; in general provisions, providing for data centers; and, in general provisions, further providing for estimated tax, for underpayment of estimated tax and for restatement of tax liability under treaties and providing for data centers.Related tracked evidenceTX-DATA-CENTER-PERMIT-HALT-2026Texas · Executive actionGovernor Abbott directs TCEQ to halt data-center permits pending state auditsRelated tracked evidenceHR-10448United States · Introduced / in committeeReverse Big Ugly Tax Breaks for Data Centers ActRelated tracked evidenceS-5418United States · Introduced / in committeeNo Tax Breaks for Data Centers ActRelated tracked evidence
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NY-S09288 evidence graph

Repeals paragraph 37 of subdivision (a) of section 1115 of the tax law and subdivision (y) of section 1115 of the tax law relating to sale and use taxes with respect to data centers

6 nodes · 5 evidenced edges
Policy record 1Policy theme 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
classified under: Fixed-vocabulary topic classificationapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordsponsored: Named sponsor in the tracked public recordmember of family: exact title companionPolicy recordNY-S09288Repeals paragraph 37 of sub…NY-S09288: Repeals paragraph 37 of subdivision (a) of section 1115 of the tax law and subdivision (y) of section 1115 of the tax law relating to sale and use taxes with respect to data centersPolicy themeTax IncentivesAI-assisted policy themeTax Incentives: AI-assisted policy themeJurisdictionNew YorkState policy jurisdictionNew York: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorLiz KruegerpersonLiz Krueger: personPolicy familyRepeals paragraph 37 o…NYRepeals paragraph 37 of subdivision (a) of section 1115 of the tax law and subdivision (y) of section 1115 of the tax law relating to sale and use taxes with respect to data centers: NY

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