2026 NY Construction Updates: All-Electric Mandate, Marcy UDC, and Tax Compliance

1) All-Electric New Building Mandate — Status: On Hold

• Scope: The NYS all-electric new-building mandate was slated to start January 1, 2026 for most new residential buildings under seven stories (with larger buildings and special occupancies in 2027/2028). As of 2026, that mandate is on hold. Check current NYS and local code for the latest effective dates.
• Plan impacts: When the mandate or local requirements apply, budget for electric service upgrades, panel space for heat pumps, and electric water/space heating. Model load early to avoid redesign.
• Bid checklist:

2) Town of Marcy Unified Development Code (UDC)

• What to check: Zoning district use tables, site plan triggers, parking, lighting, and stormwater chapters in the Marcy UDC.
• Pre-bid actions:

3) Sales Tax Compliance — Capital Improvements vs Repairs

• Capital Improvements: Use NYS Form ST-124 signed by the owner; you do not charge sales tax on labor when the form is on file. Materials may still be taxable at purchase—plan margin accordingly.
• Repairs/Maintenance: Charge sales tax at the local rate (e.g., Oneida County 8.75%). Break out state/local portions in estimates.
• Estimator workflow: Run the Tax Save calculator with the Capital Improvement toggle; keep ST-124 in your job file for audit trails.

Quick Actions for 2026 Bids

• Where all-electric or electric-ready is required or clients request it, add an all-electric allowance (panels, circuits, heat pumps) to new-build proposals.
• For Marcy jobs, attach a UDC compliance note to your scope and list any required approvals.
• Collect ST-124 for qualifying projects; for repairs, show the applied 8.75% Oneida rate line-item.