Section 186-A. Tax on the furnishing of utility services

1. Notwithstanding
  any  other  provision  of  this  chapter, or of any other law, (a) a tax
  equal to three and one-quarter percent  through  December  thirty-first,
  nineteen  hundred ninety-nine, and two and one-half percent on and after
  January first, two thousand of its gross income is hereby  imposed  upon
  every  provider  of  telecommunication  services  doing business in this
  state which is subject to the supervision of  the  state  department  of
  public  service  which  has  a gross income for the year ending December
  thirty-first in excess of five hundred dollars;
    (b) a tax equal to (1)  two  and  five-tenths  percent  on  and  after
  January first, two thousand through December thirty-first, two thousand,
  two  and  forty-five  one  hundredths  percent  from  January first, two
  thousand one through December thirty-first, two thousand  one,  two  and
  four-tenths  percent  from  January  first,  two  thousand  two  through
  December  thirty-first,  two  thousand  two,  two  and  twenty-five  one
  hundredths  percent  from  January  first,  two  thousand  three through
  December  thirty-first,  two  thousand  three,  two  and   one   hundred
  twenty-five  one  thousandths  percent  from January first, two thousand
  four through December thirty-first, two thousand four  and  two  percent
  commencing  January  first,  two  thousand  five  and thereafter of that
  portion  of  its  gross  income   derived   from   the   transportation,
  transmission or distribution of gas or electricity by means of conduits,
  mains, pipes, wires, lines or the like and (2) two and one-tenth percent
  from  January  first,  two  thousand  through December thirty-first, two
  thousand, two percent from  January  first,  two  thousand  one  through
  December  thirty-first,  two  thousand  one, one and nine-tenths percent
  from January first, two thousand two through December thirty-first,  two
  thousand  two,  eighty-five  one  hundredths of one percent from January
  first, two thousand three through December  thirty-first,  two  thousand
  three,  four-tenths of one percent from January first, two thousand four
  through December  thirty-first,  two  thousand  four  and  zero  percent
  commencing  January  first,  two thousand five of all of its other gross
  income, is hereby imposed upon every utility not taxed  under  paragraph
  (a) of this subdivision doing business in this state which is subject to
  the  supervision  of  the state department of public service which has a
  gross income for the year ending December thirty-first in excess of five
  hundred dollars, except  motor  carriers  or  brokers  subject  to  such
  supervision under the public service law; and
    (c)  a  tax  equal  to  three and one-quarter percent through December
  thirty-first, nineteen hundred ninety-nine, two  and  one-tenth  percent
  from  January  first,  two  thousand  through December thirty-first, two
  thousand, two percent from  January  first,  two  thousand  one  through
  December  thirty-first,  two  thousand  one, one and nine-tenths percent
  from January first, two thousand two through December thirty-first,  two
  thousand  two,  eighty-five  one  hundredths of one percent from January
  first, two thousand three through December  thirty-first,  two  thousand
  three,  four-tenths of one percent from January first, two thousand four
  through December  thirty-first,  two  thousand  four  and  zero  percent
  commencing  January  first,  two  thousand  five  of its gross operating
  income is hereby imposed upon every other utility doing business in this
  state which has a gross operating income for the  year  ending  December
  thirty-first  in excess of five hundred dollars, which taxes shall be in
  addition to any and all other  taxes  and  fees  imposed  by  any  other
  provision of law for the same period.
    2.  As  used  in  this  section, (a) the word "utility" includes every
  person (including every provider of telecommunication services)  subject
  to  the  supervision  of  the state department of public service, except
  persons engaged in the business of operating on the public  highways  of

  this state one or more omnibuses, having a seating capacity of more than
  seven  persons,  and  persons  engaged  in  the business of operating or
  leasing sleeping and parlor railroad  cars  or  of  operating  railroads
  other than street surface, rapid transit, subway and elevated railroads,
  and also includes every person (whether or not such person is subject to
  such   supervision)   who   sells  gas,  electricity,  steam,  water  or
  refrigeration, delivered through mains, pipes  or  wires,  or  furnishes
  gas,  electric, steam, water or refrigerator service, by means of mains,
  pipes, or wires; regardless of whether  such  activities  are  the  main
  business  of  such  person or are only incidental thereto, or of whether
  use is made of the public streets;
    (b)  the  word  "person"  means  persons,   corporations,   companies,
  associations,  joint-stock  companies  or associations, partnerships and
  limited liability companies, estates,  assignee  of  rents,  any  person
  acting  in a fiduciary capacity, or any other entity, and persons, their
  assignees, lessees,  trustees  or  receivers,  appointed  by  any  court
  whatsoever,  or  by  any  other means, except the state; municipalities,
  political and civil subdivisions of the state or municipality and public
  districts (provided, however, that with respect to gas, electricity  and
  gas  or  electric  service,  including  the  sale of the transportation,
  transmission or distribution of gas or electricity, such municipalities,
  political and civil subdivisions and public districts shall be  excluded
  from the definition of "person" if they own and operate facilities which
  are  used  to  generate  or distribute electricity or distribute gas and
  they distribute and sell such  gas  or  electricity  solely  at  retail,
  solely  within their respective jurisdiction; or provided, further, with
  respect to the sale of electricity or the  transportation,  transmission
  or  distribution  of  electricity, a municipality shall be excluded from
  the definition of "person" if it sells electricity at retail  where  all
  such  electricity (excluding temporary substitution power during outages
  or periods of reduced output) has been generated solely by and purchased
  solely from the state or a public authority of the state);  corporations
  and  associations  which  are  organized  and  operated  exclusively for
  religious, charitable or  educational  purposes,  no  part  of  the  net
  earnings  of  which  inures to the benefit of any private shareholder or
  individual, and which are described in paragraph four of subdivision (a)
  of  section  eleven  hundred  sixteen  of  this   chapter   where   such
  organization  resells such gas or electricity or gas or electric service
  as landlord to its tenants in buildings owned by such organization;  and
  excepting  a  corporation  organized  and  operated  exclusively for the
  purpose of leasing from a  city  in  this  state  a  water-works  system
  designed  to supply water at cost to users thereof for discharge, either
  before or after industrial use, into a river within such city  in  order
  to improve the flow and condition of such river and thereby to provide a
  means to relieve such river from pollution;
    (c)  the words "gross income" mean and include receipts received in or
  by  reason  of  any  sale,  conditional  or  otherwise,  (except   sales
  hereinafter  referred  to  with  respect  to  which  it is provided that
  profits from the sale shall be included in gross income) made or service
  rendered for ultimate consumption or use by the purchaser in this state,
  including cash, credits and property of any kind or nature  (whether  or
  not  such  sale is made or such service is rendered for profit), without
  any deduction therefrom on account of the cost of the property sold, the
  cost of materials used, labor or services or other  costs,  interest  or
  discount paid, or any other expense whatsoever.
    (1)   Provided,   however,   that  all  receipts  from  sales  of  the
  transportation, transmission or distribution of gas  or  electricity  by
  means  of  conduits, mains, pipes, wires, lines or the like, rendered or

  performed in this state,  shall  be  included  in  gross  income  except
  receipts   from   (i)  sales  of  the  transportation,  transmission  or
  distribution of gas or electricity to (A) a utility (excluding a  public
  authority)  which  is  supervised  by this state or another jurisdiction
  (where an element of such supervision includes rate regulation and,  for
  a  utility supervised by another jurisdiction, such supervision includes
  rate regulation and such gas or electricity is  delivered  for  ultimate
  consumption  or  use  outside this state), (B) a municipality which owns
  and operates  facilities  which  are  used  to  generate  or  distribute
  electricity  or  distribute  gas  and  which  distributes and sells such
  electricity or gas  solely  at  retail,  solely  within  its  respective
  jurisdiction,  or (C) a public authority of this state where such public
  authority is primarily engaged in the  generation  and  transmission  or
  distribution  of  electricity  or the distribution of electricity or gas
  and at least ninety-five percent of the assets of which are so  devoted,
  provided, that, if the service area or district of the authority is less
  than the entire state, the excluded receipt shall be limited to receipts
  derived from the sale of transportation, transmission or distribution of
  gas  or  electricity,  which  electricity  or  gas  will be sold by such
  authority at retail within its service area or district; where,  as  the
  case  may  be, such utility or authority purchasing such transportation,
  transmission or distribution sells  the  gas  or  electricity  being  so
  transported,   transmitted   or   distributed,   (ii)   sales   of   the
  transportation,  transmission  or  distribution  of  electricity  to   a
  municipality  where the electricity being transported has been purchased
  by such municipality and has been  generated  solely  by  and  purchased
  solely  from  the state or a public authority of the state (except where
  the electricity being  transported  constitutes  temporary  substitution
  power  being  supplied  during outages or periods of reduced output) and
  where such municipality purchasing such transportation, transmission  or
  distribution,  sells  solely  at  retail,  solely  within its respective
  jurisdiction, the  electricity  being  so  transported,  transmitted  or
  distributed,   (iii)   sales  of  the  transportation,  transmission  or
  distribution of gas or  electricity  to  corporations  and  associations
  which  are  organized and operated exclusively for religious, charitable
  or educational purposes, no part of the net earnings of which inures  to
  the  benefit  of  any  private  shareholder or individual, and which are
  described in paragraph four of subdivision (a) of section eleven hundred
  sixteen  of  this  chapter  where   such   organization   resells   such
  transportation, transmission or distribution as part of a bundled gas or
  electric  service  as landlord to its tenants in buildings owned by such
  organization, or (iv)  sales  of  the  transportation,  transmission  or
  distribution   of   gas  or  electricity,  not  otherwise  excluded,  to
  nonresidential customers, but only  in  accordance  with  the  following
  schedule:  for  the sales during the calendar years two thousand and two
  thousand one, zero percent of the receipts  from  such  sales  shall  be
  excluded;  for  the  sales  during  the  calendar year two thousand two,
  twenty-five percent of the receipts from such sales shall  be  excluded;
  for  sales during the calendar year two thousand three, fifty percent of
  the receipts from such sales shall be excluded;  for  sales  during  the
  calendar  year  two  thousand four, seventy-five percent of the receipts
  from such sales shall be excluded; and for sales thereafter, one hundred
  percent of such sales shall  be  excluded.  For  the  purposes  of  this
  clause,  the term "nonresidential customers" means those customers whose
  use of gas or electricity, or gas or electric service does  not  qualify
  for  the  reduced  rate  of  sales  and  compensating  use  tax  on gas,
  electricity, or gas or electric service  under  section  eleven  hundred
  five-A of article twenty-eight of this chapter.

    (2)  Provided,  further,  receipts  received  from  the  sale  of  the
  transportation, transmission or distribution of gas or electricity shall
  mean the receipts received from customers representing the  noncommodity
  charges for gas or electric service.
    (3)  Provided,  further,  gross  income  with respect to a provider of
  telecommunication services shall not include receipts from the  sale  of
  telecommunication  services  as such services are defined in section one
  hundred eighty-six-e of this article.
    (4) Provided, further, sales of  gas,  electricity,  steam,  water  or
  refrigeration  or gas, electric, steam, water or refrigerator service to
  a landlord that is a person as defined in this subdivision for resale by
  such landlord to a tenant, for consumption by such tenant as an incident
  to such landlord's activity of renting premises to such tenant, shall be
  subject to the tax imposed under this section even though such sales are
  not for  ultimate  consumption  by  such  landlord.  Provided,  further,
  receipts   derived   by  a  landlord  from  the  resale  for  such  gas,
  electricity, steam, water or refrigeration or furnishing gas,  electric,
  steam,   water   or   refrigerator  service  to  such  tenant  shall  be
  conclusively presumed to be equal to such landlord's cost of  the  same,
  and,  if  the  tax  under  this  section was imposed on the sale to such
  landlord, no additional tax under this section shall  be  owing  on  the
  sale  by  such  landlord to such tenant. If, however, the tax under this
  section was not imposed on such sale to the landlord, then such landlord
  on the sale to its tenant shall file a return hereunder  based  on  such
  landlord's  cost  (including any associated transportation cost) of such
  gas, electricity, steam, water or refrigeration or gas, electric, steam,
  water or refrigerator service.
    (5) "Gross income" also includes profits from the sale of  securities;
  also profits from the sale of real property growing out of the ownership
  or  use  of  or  interest in such property; also profit from the sale of
  personal property (other than property of a kind which would properly be
  included in the inventory of the taxpayer if on hand at the close of the
  period for which  a  return  is  made);  also  receipts  from  interest,
  dividends,  and  royalties, derived from sources within this state other
  than such as are received from a corporation a majority of whose  voting
  stock is owned by the taxpaying utility, without any deduction therefrom
  for  any  expenses  whatsoever  incurred  in connection with the receipt
  thereof, also profits from any transaction (except sales for resale  and
  rentals) within this state whatsoever;
    (d)  the  words  "gross  operating  income"  mean and include receipts
  received in or by reason of any sale, conditional or otherwise, made for
  ultimate consumption or use by the purchaser of gas, electricity, steam,
  water or refrigeration, or in or by reason of the  furnishing  for  such
  consumption  or  use  of  gas,  electric,  steam,  water or refrigerator
  service in this state, including cash, credits and property of any  kind
  or nature, without any deduction therefrom on account of the cost of the
  property  sold,  the  cost of materials used, labor or services or other
  costs, interest or discount paid,  or  any  other  expenses  whatsoever.
  Provided,  however,  there shall be excluded from gross operating income
  receipts representing  the  amount  received  from  the  resale  of  the
  transportation,  transmission  or  distribution of gas or electricity in
  this state where such transportation, transmission or distribution being
  resold is provided by a utility subject to tax under  paragraph  (b)  of
  subdivision  one  of  this section; the receipts representing the amount
  received  from  resale   of   such   transportation,   transmission   or
  distribution  shall  be  the  amount  received  for such transportation,
  transmission or distribution by such utility  which  initially  provided
  such  transportation,  transmission or distributions. Provided, further,

  sales of  gas,  electricity,  steam,  water  or  refrigeration  or  gas,
  electric,  steam,  water or refrigerator service to a landlord that is a
  person as defined in this subdivision for resale by such landlord  to  a
  tenant, for consumption by such tenant as an incident to such landlord's
  activity of renting premises to such tenant, shall be subject to the tax
  imposed  under  this section even though such sales are not for ultimate
  consumption by such landlord. Provided, further, receipts derived  by  a
  landlord  from  the  resale  of  such  gas, electricity, steam, water or
  refrigeration or furnishing gas, electric, steam, water or  refrigerator
  service  to  such  tenant  shall be conclusively presumed to be equal to
  such landlord's cost of the same, and, if the tax under this section was
  imposed on the sale to such  landlord,  no  additional  tax  under  this
  section  shall  be owing on the sale by such landlord to such tenant. If
  the tax under this section was not imposed on such sale to the landlord,
  then such landlord on the  sale  to  its  tenant  shall  file  a  return
  hereunder  based  on  such  landlord's  cost  (including  any associated
  transportation  cost)  of  such  gas,  electricity,  steam,   water   or
  refrigeration or gas, electric, steam, water or refrigerator service;
    (e)  the term "telecommunication services" shall have the same meaning
  as such term is defined in section  one  hundred  eighty-six-e  of  this
  article;
    (f)  The  word "premises" means and includes any real property or part
  thereof, and any structure thereon or space therein; and
    (g) the word "tenant" means and includes a person paying, or  required
  to   pay,  rent  for  premises  as  a  lessee,  sublessee,  licensee  or
  concessionaire.
    2-a. Tax adjustment for utilities with financial  resource  asset  for
  taxable  years  commencing  on and after January first, nineteen hundred
  ninety-two.  Notwithstanding  any  provision  of  this  section  to  the
  contrary,  in  the  event  that  a  utility  which is taxable under this
  section is an electric corporation, as defined in  subdivision  thirteen
  of  section  two  of  the  public  service  law, which, on or before the
  effective date of this subdivision, has been  permitted  by  the  public
  service  commission  to  establish  for  ratemaking purposes a financial
  resource asset (which asset shall represent, in an  amount  approved  by
  the  public  service  commission on or before the effective date of this
  subdivision, the present value of a stream of future cash flows,  rather
  than  actual  land,  land  rights,  physical structures, improvements or
  other physical items, franchises or intangible plant), such an  electric
  corporation  shall be allowed an adjustment by way of the allowance of a
  deduction from its gross income subject to tax under subdivision one  of
  this  section  equal  to  the  amount by which (a) that portion of gross
  income received in any year  after  nineteen  hundred  ninety-one  which
  represents  the total return authorized by the public service commission
  to be recovered in rates on  the  financial  resource  asset,  including
  amortization,  exceeds  (b) that portion of gross income received in the
  twelve-month  period  immediately  preceding  the  month  in  which  the
  financial resource asset is established pursuant to authorization of the
  public  service  commission  and  which represents (i) the total revenue
  derived from any financial  stability  adjustment  and  (ii)  the  total
  return  on  interest-bearing  construction  work in progress in the rate
  base permitted by the public service commission. No electric corporation
  shall be allowed the tax adjustment authorized by this subdivision until
  it shall file, together with the return required to be filed pursuant to
  subdivision four of this section, a certificate for the  period  covered
  by  the  return from the department of public service verifying that the
  calculation of such tax adjustment complies with this  subdivision.  The
  adjustment  to  gross  income  allowed  by this subdivision shall not be

  applicable in calculating any other tax  imposed  or  authorized  to  be
  imposed  by  this  chapter  or  any  other  law,  and  the amount of tax
  surcharge equal to seventeen per centum imposed pursuant to section  one
  hundred  eighty-six-c  of  this  article,  and  the  amount  of  the tax
  surcharge  imposed  under  section  one  hundred  eighty-eight  of  this
  article,  shall  be calculated and payable as if the adjustment provided
  in this subdivision were not allowed.
    3. Every utility subject to tax under this  section  shall  keep  such
  records  of  its  business  and  in  such form as the tax commission may
  require, and such records shall be  preserved  for  a  period  of  three
  years,  except  that the tax commission may consent to their destruction
  within that period or may require that they be kept longer.
    4. Every utility subject to tax hereunder shall  file,  on  or  before
  March  fifteenth  of  each  year,  a  return  for  the year ended on the
  preceding December thirty-first, except that the year ended on  December
  thirty-first,  nineteen  hundred  seventy-six  shall  be deemed, for the
  purposes of this subdivision, to have commenced on June first,  nineteen
  hundred  seventy-six,  including  any  period  for which the tax imposed
  hereby or by any amendment hereof is effective, each  of  which  returns
  shall  state  the  gross income or gross operating income for the period
  covered  by  each  such  return.  Returns  shall  be  filed   with   the
  commissioner  of  taxation  and finance on a form to be furnished by the
  commissioner for  such  purpose  and  shall  contain  such  other  data,
  information  or  matter  as  the commissioner may require to be included
  therein. Notwithstanding the foregoing provisions of  this  subdivision,
  the commissioner may require any utility to file an annual return, which
  shall  contain  any  data  specified  by the commissioner, regardless of
  whether the utility is subject  to  tax  under  this  section;  and  the
  commissioner  may  require a landlord selling to a tenant gas, electric,
  steam, water or refrigeration or furnishing gas, electric, steam,  water
  or  refrigerator service, where the same has been subjected to tax under
  this section on the sale to such landlord, to file,  on  or  before  the
  fifteenth  day of March of each year, an information return for the year
  ended on the preceding December thirty-first, covering such year in such
  form and containing such data as the  commissioner  may  specify.  Every
  return  shall  have  annexed  thereto a certification by the head of the
  utility making the same, or of the owner or of a co-partner thereof,  or
  of a principal officer of the corporation, if such business be conducted
  by  a  corporation,  to the effect that the statements contained therein
  are true.
    5. If any provision of this section conflicts with any other provision
  contained in this article, the provision of this section shall  control,
  but  the  provisions  of  this  article  which  do not conflict with the
  provisions of this section shall apply with respect to the  taxes  under
  this section, so far as they are, or may be made applicable.
    6.  The  tax  imposed  by this section shall be charged against and be
  paid by the utility and may  be  added  as  a  separate  item  to  bills
  rendered  by  the  utility  to customers. Upon request the utility shall
  furnish a statement of the amount of tax imposed by this section to  its
  customers for bills rendered on or after January first, two thousand.
    7.  Notwithstanding any other provision contained in this or any other
  law, in the event the city of New York shall enact a local law  imposing
  a tax on utilities, such as it imposed by this section, except as to the
  rate of tax, the tax commission, in its discretion, may arrange with the
  chief  fiscal  officer of said city for the collection by him of the tax
  imposed by this section with respect to items that enter  into  the  tax
  base  for both the tax imposed by said city and that imposed pursuant to
  this section, and for the remittance by him of the tax imposed  by  this

  section  to  the  tax  commission  for  disposition  as  in this article
  provided. If such an arrangement be made,  all  the  provisions  of  the
  local  law  of said city imposing the local tax shall apply with respect
  to  the  tax  imposed by this section in the same manner as if the local
  tax rate had included the tax imposed by this section.
    8. Notwithstanding any other provision of this chapter  or  any  other
  law  to the contrary, any utility (a) which is subject to tax hereunder,
  and (b) which is subject to the supervision of the department of  public
  service,  shall  provide, in addition to any other discount, a reduction
  of three percent in the rate charged  for  gas,  electricity,  steam  or
  water  sold, or gas, electric, steam or water service rendered, prior to
  nineteen hundred ninety-four, for ultimate consumption or use within  an
  area  designated as an empire zone pursuant to article eighteen-B of the
  general  municipal  law  by  a   business,   whether   incorporated   or
  unincorporated,  other  than a retail enterprise as defined in paragraph
  (k) of subdivision twelve of section two hundred ten of this chapter but
  without regard to subparagraph (iii) thereof, which has  been  certified
  pursuant  to  article eighteen-B of the general municipal law, and which
  has claimed a credit under subdivision nineteen of section  two  hundred
  ten,  subsection  (k)  of  section  six  hundred  six, subsection (e) of
  section fourteen hundred fifty-six or subdivision (g) of section fifteen
  hundred eleven of this chapter during the previous  fifteen  months,  as
  evidenced  by a certificate issued by the commissioner to such business.
  Ninety-six and one-half percent of  the  aggregate  of  such  reductions
  during  the  year  may  be  applied  as a credit against the tax imposed
  pursuant to this section with respect to such year.
    * 9. Notwithstanding any other provision of this chapter or any  other
  law  to  the contrary, for taxable periods nineteen hundred ninety-seven
  through and including two thousand ten, any utility which delivers power
  under the power for jobs program, as established by section one  hundred
  eighty-nine  of the economic development law, shall be allowed a credit,
  subject to  the  limitations  thereon  contained  in  this  subdivision,
  against  the  tax  imposed under this section equal to net lost revenues
  from the delivery of power under such power for jobs program.  Net  lost
  revenues  means  the "net receipts" less "net utility revenue" from such
  delivery of power. For purposes  of  this  subdivision,  "net  receipts"
  shall  mean  the  amount  that the utility would have otherwise received
  from customers receiving power pursuant to allocations by the  New  York
  state  economic  development  power  allocation board in accordance with
  section one hundred eighty-nine of the economic development law, or from
  customers whose allocation has been transferred  to  an  energy  service
  company,  or  from energy service companies to which such allocation has
  been transferred, pursuant  to  its  tariff  supervised  by  the  public
  service   commission  for  substantially  comparable  service  otherwise
  applicable to such customers or energy service companies in the  absence
  of  such  designation,  less  the  utility's  annual average incremental
  short-term variable and capacity costs of providing such  power  in  the
  absence  of  such  purchase.  For the purposes of this subdivision, "net
  utility revenue" shall mean the revenues the utility  actually  receives
  in  accordance  with  such  section  one  hundred  eighty-nine from such
  customers so designated by the New York state economic development power
  allocation board or from customers whose allocation has been transferred
  to an energy service company, or from the energy  service  companies  to
  which  a  power  for  jobs  allocation  has  been  transferred, less the
  utility's cost of such power under such program. Provided, however, that
  any credit under this section shall be used only  with  respect  to  the
  same  taxable  year  during  which  such  credit  arose and shall not be
  capable of being carried  forward  or  backward  to  any  other  taxable

  period.  Nor  shall  any  credit be allowed to any utility for the total
  amount of power, expressed in kilowatt hours, purchased by the customers
  of such utility under  such  program  during  the  taxable  period  that
  exceeds  the  prorated  "baseline  energy  use" by all customers of that
  utility purchasing power under such program during the  taxable  period.
  "Baseline  energy  use"  with  respect  to  each customer shall mean the
  largest amount of kilowatt hours of energy used by such customer  during
  any  twelve  consecutive  month  period  occurring  during the preceding
  thirty  months  immediately  preceding  the  New  York  state   economic
  development  power  allocation board's recommendation of such customer's
  application, prorated to reflect the length of time  of  the  customer's
  participation  in  such  program  during  the  taxable  period. Provided
  further, however, that in accordance with subdivision (k) of section one
  hundred eighty-nine of the economic development law no tax credit  shall
  be  available  for  any  revenue  losses  when a utility has declined to
  purchase power allocated  for  sale  under  such  program.  No  electric
  corporation   shall  be  allowed  the  tax  credit  authorized  by  this
  subdivision until it shall file a certificate  from  the  department  of
  public  service  for the period covered by the return verifying that the
  calculation of such tax credit complies with this  subdivision  and  the
  department of public service has approved such certificate and forwarded
  a  copy  of such approved certificate to the commissioner or any amended
  certificate resulting from the need for correction. The  credit  allowed
  by this subdivision shall not be applicable in calculating any other tax
  imposed  or  authorized  to be imposed by this chapter or any other law,
  and the amount of the tax surcharge imposed under  section  one  hundred
  eighty-six-c  of  this article shall be calculated and payable as if the
  credit provided for by this subdivision were not allowed.
    * NB Repealed May 15, 2010
    * 10. Notwithstanding any other provision contained in this chapter or
  any other  law,  any  surcharge  collected  or  any  administrative  fee
  retained  by  any telephone corporation acting as collection agent for a
  municipality pursuant to the provisions of article six of the county law
  shall not be considered as nor included in the  determination  of  gross
  income or gross operating income of or by such corporation.
    * NB Reverts to sub. 9 May 15, 2010