2006 New York Code - Credit For Rebates Of Charges For Energy.

 
    § 11-1105.1 Credit for rebates of charges for energy. A taxpayer shall
  be  allowed a credit against the amount of taxes imposed by this chapter
  for the amount of special rebates and discounts made in accordance  with
  the  provisions  of section 22-602 of this chapter and for the amount of
  special rebates and discounts made in accordance with the provisions  of
  section  twenty-five-bb  of  the  general city law. Such credit shall be
  applied against the amount of tax  otherwise  required  to  be  paid  as
  provided  in  subdivision a of section 11-1105 of this chapter and shall
  be claimed for the taxable period  immediately  succeeding  the  taxable
  period in which such rebates or discounts are made.