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S 9288 New York Senate · 2025 Regular Session

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

Summary
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.
Issues: ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax provisions for data centers, eliminating sales/use tax obligations on corporate property/services, granting tax relief to corporate entities.90% confidence ✓ TechnologySupports TechnologyRepeals tax provisions on data centers, reducing operational costs for tech infrastructure and promoting investment in data center operations.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 25, 2026 Last action Feb 25, 2026
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Full legislative history

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Total actions
1
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0
Committee
1
Feb 25, 2026
Committee
REFERRED TO BUDGET AND REVENUE
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Liz Krueger
Liz Krueger
DDemocratic/Working Families
NY
28