Directs the commissioner of taxation and finance to conduct a study of assessments, fees and tax rates, and associated policies of the state of New York relating to providers of telecommunications services

Directs the commissioner of taxation and finance to conduct a study of assessments, fees and tax rates, and associated policies of the state of New York relating to providers of telecommunications services to ensure a more fair and proportional distribution of the assessments, fees and taxes imposed on telecommunications service providers and their end-use delivery customers.