senate Bill S2444

Amended

Requires the commissioner of environmental conservation to establish standards for inspection and certification of green roofs and provides for a green roof installation tax credit

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 17 / Jan / 2013
    • REFERRED TO ENVIRONMENTAL CONSERVATION
  • 16 / Apr / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO ENVIRONMENTAL CONSERVATION
  • 06 / Feb / 2014
    • AMEND AND RECOMMIT TO ENVIRONMENTAL CONSERVATION
  • 06 / Feb / 2014
    • PRINT NUMBER 2444A
  • 11 / Feb / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 28 / Feb / 2014
    • AMEND AND RECOMMIT TO FINANCE
  • 28 / Feb / 2014
    • PRINT NUMBER 2444B

Summary

Requires the commissioner of environmental conservation to establish standards for and a program of inspection and certification of green roofs prior to and after installation, including standards for environmentally acceptable chemical fertilizers and the testing of runoff water for evidence of such fertilizers; further establishes a green roof installation tax credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.

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Bill Details

See Assembly Version of this Bill:
A628
Versions:
S2444
S2444A
S2444B
Legislative Cycle:
2013-2014
Current Committee:
Senate Finance
Law Section:
Environmental Conservation Law
Laws Affected:
Add §3-0308, En Con L; amd §606, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S7051A, A578A
2009-2010: S863, A1803
2007-2008: A5449A

Votes

9
0
9
Aye
0
Nay
3
aye with reservations
0
absent
0
excused
0
abstained
show Environmental Conservation committee vote details

Sponsor Memo

BILL NUMBER:S2444

TITLE OF BILL:
An act
to amend the environmental conservation law, in relation to
pre-installation review and certification of green roof
materials; and to amend the tax law, in relation to establishing a green
roof installation credit

PURPOSE OR GENERAL IDEA OF BILL:
To develop standards for the installation and an maintenance "green
roofs", better known as roof gardens, and to provide a tax credit for
home owners to install such gardens.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Amends the environmental conservation law by
adding a new section 3-0308, which would require the commissioner of
the Department of Environmental Conservation to develop a program to
evaluate and set standards for green roof construction and
certification.

Section 2: Amends the tax law by adding a new subsection (u)
to section 606 which would provide a tax credit for the installation
of roof garden of 55%. of the installation cost that shall not exceed
$5,000.

Section 3: Provides for an effective date.

JUSTIFICATION:
In addition to the aesthetic value of roof gardens for the residents
of buildings where they are installed, green roofs serve several
important functions. First, the gardens absorb the heat of the sun
without heating the temperature of the building which keeps the
buildings cooler in the summer and requires less energy output by
residents. Second, as we all know plants produce oxygen and absorb
carbon dioxide. In congested urban areas where very few trees and
shrubs exist, this is a simple way to increase the amount of oxygen
in urban areas.

Commercial installation of roof gardens can cost $10-$24 per square
foot which is why a tax credit would add an extra incentive for
building owners to install roof gardens.

PRIOR LEGISLATIVE HISTORY:
2011-2012- S. 7051 - Referred to En. Con. Committee
2009-10: A.1803 - Referred to Environmental Conservation/S.863 -
Referred to Environmental Conservation
2007-08: A.S449-A - Referred to Ways and Means/S.4362A -
Referred to Environmental Conservation

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE:
This act shall take effect immediately provided that section one of
this act shall take effect on the one hundred eightieth day after it


shall have become a law and that section 2 of this act shall apply to
taxable years commencing on or after January 1, 2014; provided,
however, that effective immediately, the addition, amendment and/or
repeal of any rule or regulation necessary for the implementation of
this act on its effective date are authorized and directed to be made
and completed on or before such effective date.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2444

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sen.  KLEIN  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Environmental Conservation

AN ACT to amend the environmental conservation law, in relation to  pre-
  installation  review and certification of green roof materials; and to
  amend the tax law, in relation to establishing a green roof  installa-
  tion credit

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The environmental conservation law is amended by  adding  a
new section 3-0308 to read as follows:
S 3-0308. GREEN ROOF INSPECTION AND CERTIFICATION.
  1.  THE COMMISSIONER SHALL DEVELOP AND IMPLEMENT A PROGRAM TO EVALUATE
AND SET  STANDARDS  FOR  THE  PLANT  MATERIAL  UTILIZED  IN  GREEN  ROOF
CONSTRUCTION  IN  THE  STATE AND FOR ENVIRONMENTALLY ACCEPTABLE CHEMICAL
FERTILIZERS USED IN THE MAINTENANCE OF GREEN ROOFS.  SUCH PROGRAM  SHALL
INCLUDE  CRITERIA  FOR  INSPECTION AND CERTIFICATION OF GREEN ROOF PLANS
PRIOR TO INSTALLATION AND INSPECTION AFTER INSTALLATION.  SUCH  PRE-INS-
TALLATION  CRITERIA  FOR CERTIFICATION SHALL INCLUDE, BUT NOT BE LIMITED
TO:  HEIGHT, GROWTH RATE, DROUGHT TOLERANCE, ROOT SYSTEMS, IRRIGATION OR
NUTRITIONAL REQUIREMENTS, MAINTENANCE REQUIREMENTS, PRODUCTION OF  SEEDS
LIKELY TO INVADE NEARBY LANDSCAPES, GENERATION OF ALLERGENS AND REMEDIAL
AIR  FILTRATION.  THE  COMMISSIONER  SHALL IMPLEMENT A PROGRAM TO INFORM
COMMERCIAL INSTALLERS AND THE PUBLIC OF ANY PROHIBITIONS AND RECOMMENDA-
TIONS.   INSPECTION AFTER INSTALLATION SHALL  INCLUDE,  IN  ADDITION  TO
PRE-INSTALLATION  CRITERIA,  THE  TESTING  OF  RUNOFF WATER FOR ENVIRON-
MENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
  2. THE COMMISSIONER MAY DELEGATE TO QUALIFIED PERSONNEL OF COUNTY  AND
CITY  BUILDING  INSPECTORS  HIS  OR HER DUTIES OF REVIEW AND APPROVAL OF
PLANS AND ISSUANCE OF CERTIFICATION REQUIRED IN SUBDIVISION ONE OF  THIS
SECTION, SUBJECT TO SUCH CONDITIONS AS HE OR SHE MAY ESTABLISH.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02640-01-3

S. 2444                             2

  3.  FOR  PURPOSES OF THIS SECTION "GREEN ROOF" SHALL MEAN ROOFING ON A
BUILDING CONSTRUCTED OF FROM TWO TO FOUR INCHES  OF  SOIL  AND  DRAINAGE
MATERIAL  SUPPORTING PLANT MATERIAL WITH FOLIAGE FROM TWO TO FOUR INCHES
HIGH DESIGNED TO PROVIDE MAXIMUM GROUNDCOVER, WATER  RETENTION,  EROSION
RESISTANCE, AND RESPIRATIVE TRANSPIRATION OF MOISTURE.
  S  2. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
  (U) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY-
ER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS  BEGINNING  ON  OR  AFTER
JANUARY  FIRST,  TWO  THOUSAND  FIFTEEN  AGAINST THE TAX IMPOSED BY THIS
ARTICLE FOR THE INSTALLATION OF A GREEN ROOF. THE AMOUNT OF  THE  CREDIT
SHALL BE FIFTY-FIVE PERCENT OF QUALIFIED GREEN ROOF INSTALLATION EXPEND-
ITURES,  BUT  SHALL  NOT  EXCEED  THE  MAXIMUM  CREDIT  OF FIVE THOUSAND
DOLLARS.
  (2) QUALIFIED GREEN  ROOF  INSTALLATION  EXPENDITURES.  (A)  THE  TERM
"QUALIFIED  GREEN ROOF INSTALLATION EXPENDITURES" MEANS EXPENDITURES FOR
THE PURCHASE, CONSTRUCTION AND INSTALLATION OF A  GREEN  ROOF  WHICH  IS
INSTALLED  IN  CONNECTION WITH RESIDENTIAL PROPERTY WHICH IS (I) LOCATED
IN THIS STATE AND (II) WHICH IS USED BY THE TAXPAYER AS HIS OR HER PRIN-
CIPAL RESIDENCE AT THE TIME THE GREEN ROOF IS PLACED IN SERVICE.
  (B) SUCH QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES FOR MATERI-
ALS, INCLUDING BUT NOT LIMITED TO,  IRRIGATION  SYSTEMS,  PRODUCTION  OF
SEED  AND  ROOT  SYSTEMS  AND  LABOR COSTS PROPERLY ALLOCABLE TO ON-SITE
PREPARATION, ASSEMBLY AND ORIGINAL INSTALLATION, ARCHITECTURAL AND ENGI-
NEERING  SERVICES,  PRE-INSTALLATION  CRITERIA  FOR   INSTALLATION   AND
DESIGNS  AND  PLANS DIRECTLY RELATED TO THE CONSTRUCTION OR INSTALLATION
OF THE GREEN ROOF.
  (C) SUCH QUALIFIED EXPENDITURES SHALL NOT INCLUDE  INTEREST  OR  OTHER
FINANCE CHARGES.
  (3)  GREEN  ROOF  PRE-INSTALLATION  CRITERIA.  THE  TERM  "GREEN  ROOF
PRE-INSTALLATION CRITERIA" SHALL INCLUDE, BUT NOT BE LIMITED TO, HEIGHT,
GROWTH RATE, DROUGHT TOLERANCE, IRRIGATION OR NUTRITIONAL  REQUIREMENTS,
GENERATION  OF  ALLERGENS  AND  REMEDIAL  AIR  FILTRATION AND TESTING OF
RUNOFF WATER FOR ENVIRONMENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
  (4) CONDOMINIUM/COOPERATIVE HOUSING. WHERE A GREEN ROOF  IS  INSTALLED
BY  A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUSING CORPO-
RATION, A TAXPAYER WHO IS A MEMBER OF THE CONDOMINIUM MANAGEMENT ASSOCI-
ATION OR WHO IS A TENANT-STOCKHOLDER IN THE COOPERATIVE  HOUSING  CORPO-
RATION  MAY  FOR  THE  PURPOSE  OF THIS SUBSECTION CLAIM A PROPORTIONATE
SHARE OF THE TOTAL EXPENSES AS EXPENDITURE FOR THE PURPOSES OF THE CRED-
IT ATTRIBUTABLE TO HIS OR HER PRINCIPAL RESIDENCE.
  (5) MULTIPLE TAXPAYERS. WHERE A GREEN ROOF IS PURCHASED AND  INSTALLED
IN  A PRINCIPAL RESIDENCE SHARED BY TWO OR MORE TAXPAYERS, THE AMOUNT OF
THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR EACH SUCH TAXPAYER  SHALL
BE  PRORATED  ACCORDING  TO  THE PERCENTAGE OF THE TOTAL EXPENDITURE FOR
SUCH ROOF CONTRIBUTED BY EACH TAXPAYER.
  (6) GRANTS. FOR PURPOSES OF DETERMINING THE AMOUNT OF THE  EXPENDITURE
INCURRED  IN PURCHASING AND INSTALLING THE GREEN ROOF, THE AMOUNT OF ANY
FEDERAL, STATE OR LOCAL GRANT RECEIVED BY THE TAXPAYER, WHICH  WAS  USED
FOR  THE  PURCHASE  AND/OR  INSTALLATION  OF SUCH ROOF AND WHICH WAS NOT
INCLUDED IN THE FEDERAL GROSS INCOME  OF  THE  TAXPAYER,  SHALL  NOT  BE
INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
  (7)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER
JANUARY  FIRST,  TWO  THOUSAND  FIFTEEN,  IN  WHICH  THE  GREEN  ROOF IS
INSTALLED.

S. 2444                             3

  (8) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT,  AND  CARRYOVERS
OF  SUCH  CREDIT,  ALLOWABLE  UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR
SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S  3. This act shall take effect immediately provided that section one
of this act shall take effect on the one hundred eightieth day after  it
shall  have become a law and that section two of this act shall apply to
taxable years commencing on or after January 1, 2015; provided, however,
that effective immediately, the addition, amendment and/or repeal of any
rule or regulation necessary for the implementation of this act  on  its
effective date is authorized and directed to be made and completed on or
before such effective date.

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