A 9051: Expands the solar energy system equipment tax credit to cover solar energy system equipment installed in a community solar array; defines "community solar array" to mean a location other than a person's principal residence where solar energy system equipment is owned and installed for use in such person's principal residence.

  
  STATE OF NEW YORK ________________________________________________________________________ 9051 2025-2026 Regular Sessions  IN ASSEMBLY September 5, 2025 ___________ Introduced by M. of A. KELLES, OTIS, DINOWITZ, GONZALEZ-ROJAS, SHRESTHA, CRUZ, LEVENBERG, SIMON, GLICK, KIM, COLTON, EPSTEIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to expanding the solar energy system equipment tax credit to cover solar energy system equipment installed in a community solar array The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraphs 3 and 4 of subsection (g-1) of section 606 of 2 the tax law, paragraph 3 as amended by chapter 128 of the laws of 2007 3 and paragraph 4 as amended by chapter 378 of the laws of 2005, are 4 amended to read as follows: 5 (3) Solar energy system equipment. The term "solar energy system 6 equipment" shall mean an arrangement or combination of components 7 utilizing solar radiation, which, when installed in a residence or in a 8 community solar array, produces energy designed to provide heating, 9 cooling, hot water or electricity for use in such residence or for use 10 in a residence connected to a community solar array. Such arrangement or 11 components shall not include equipment connected to solar energy system 12 equipment that is a component of part or parts of a non-solar energy 13 system or which uses any sort of recreational facility or equipment as a 14 storage medium. Solar energy system equipment that generates electricity 15 for use in a residence must conform to applicable requirements set forth 16 in section sixty-six-j of the public service law. Provided, however, 17 where solar energy system equipment is purchased and installed by a 18 condominium management association or a cooperative housing corporation, 19 for purposes of this subsection only, the term "ten kilowatts" in such 20 section sixty-six-j shall be read as "fifty kilowatts." For the 21 purposes of this subsection, "community solar array" shall mean a 22 location other than a person's principal residence where solar energy EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09197-03-5 
 A. 9051 2 1 system equipment is owned and installed for use in such person's princi- 2 pal residence. 3 (4) Multiple taxpayers. Where solar energy system equipment is 4 purchased and installed in a principal residence shared by two or more 5 taxpayers or in a community solar array, the amount of the credit allow- 6 able under this subsection for each such taxpayer shall be prorated 7 according to the percentage of the total expenditure for such solar 8 energy system equipment contributed by each taxpayer. 9 § 2. This act shall take effect immediately and shall apply to taxable 10 years commencing on and after the first of January next succeeding the 11 date on which it shall have become a law.