senate Bill S4118

Establishes statewide green jobs development and recruitment strategy and creating tax credit incentives to attract green jobs

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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

  • 11 / Mar / 2013
    • REFERRED TO ENVIRONMENTAL CONSERVATION
  • 30 / Apr / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO ENVIRONMENTAL CONSERVATION

Summary

Establishes statewide green jobs development and recruitment strategy and creates tax credit incentives to attract green jobs.

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Bill Details

See Assembly Version of this Bill:
A1639
Versions:
S4118
Legislative Cycle:
2013-2014
Current Committee:
Senate Environmental Conservation
Law Section:
Environmental Conservation Law
Laws Affected:
Add §3-0308, En Con L; amd §213, St Fin L; amd §§606, 209, 1115 & 1210, Tax L; add §421-n, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A1260, A1260
2009-2010: A8744, A8744

Votes

6
4
6
Aye
4
Nay
2
aye with reservations
0
absent
0
excused
0
abstained
show Environmental Conservation committee vote details

Sponsor Memo

BILL NUMBER:S4118

TITLE OF BILL: An act to amend the environmental conservation law,
the state finance law, the tax law and the real property tax law, in
relation to establishing a statewide green jobs development and
recruitment strategy and creating tax credit incentives to attract
green jobs

PURPOSE OR GENERAL IDEA OF BILL: To promote green job development in
New York State.

SUMMARY OF SPECIFIC PROVISIONS: Section 1 requires the Department of
Environmental Conservation in collaboration with the Department of
Agriculture and Markets, the New York State Energy Research and
Development Authority and the Empire State Development Corporation to
establish a statewide green jobs development and recruitment strategy.
Also defines green job as work in the environmental or agricultural
sector of the economy including work in green development, green power
production and/or any work utilizing green power at a minimum of 25
percent of total energy consumption. Defines green development as
equipping or retrofitting buildings, homes and farms to increase
energy efficiency, improving mass transit systems, improving
electrical transmission systems, converting to green power or
utilizing locally grown food products at a minimum of 10 percent of
total products utilized. Defines green power as wind power, solar
power, nuclear power, hydropower, natural gas, biofuels, anaerobic
digestion and methane gas including landfills' capture of methane gas
from decomposing waste.

Section 2 Extends the Linked Deposit Program for equipping businesses
and farms with green technology including the purchase of anaerobic
digesters or for switching commercial dairy operations to organic
operations.

Sections 3 and 4 (g-3) Provide a green job tax credit to businesses
for each full-time green job created or maintained equal to $1,500 or
$2,000 for jobs with salaries over $40,000 (credit available for up to
5 years).

(g-4) Establishes a green power tax credit equal to $25 per employee
for businesses that operate with at least 25 percent of their energy
consumption coming from green power and $50 per employee for
businesses that operate with 50 percent green power consumption.

(g-5) Provides a real property tax credit equal to 10 percent of Real
Property Taxes paid, provided the business maintains employment at the
level of or above when first applying for benefits under this article.

Section 5 Allows localities to exempt green power and green
development projects for a home from real property tax.

Section 6 Exempts materials, products or services purchased for the
purpose of green power or green development projects from state sales
tax.


Sections 7 and 8 Allow localities to exempt green power and green
development projects for a home or business from sales tax.

Section 9 Contains the effective date.

JUSTIFICATION: This will promote economic development through the
creation of green jobs in the environmental and agricultural
industries.

PRIOR LEGISLATIVE HISTORY: A.1260 (2011-12), Held in Economic
Development A. 8744 (2009-10), Held in Economic Development

FISCAL IMPLICATIONS: To be determined

EFFECTIVE DATE: This act shall take effect immediately.

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

                                  4118

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 11, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- 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,  the  state  finance
  law,  the tax law and the real property tax law, in relation to estab-
  lishing a statewide green jobs development  and  recruitment  strategy
  and creating tax credit incentives to attract green jobs

  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 JOBS DEVELOPMENT AND RECRUITMENT STRATEGY.
  1.    THE DEPARTMENT, IN COLLABORATION WITH THE DEPARTMENT OF AGRICUL-
TURE AND MARKETS, THE NEW YORK STATE  ENERGY  RESEARCH  AND  DEVELOPMENT
AUTHORITY  AND  THE  EMPIRE  STATE DEVELOPMENT CORPORATION, SHALL DO THE
FOLLOWING:
  A. ESTABLISH A STATEWIDE GREEN JOBS DEVELOPMENT AND RECRUITMENT STRAT-
EGY TO ATTRACT GREEN JOBS TO THE STATE OF NEW YORK;
  B. CONVERT EXISTING COMPANIES INTO GREEN JOB PROVIDERS;
  C. RECRUIT INDIVIDUALS FOR GREEN JOB CAREERS; AND
  D. ESTABLISH GREEN JOB CURRICULUMS AT BOCES AND COMMUNITY COLLEGES.
  2. WHENEVER USED IN THIS SECTION:
  A. "GREEN JOB" SHALL MEAN WORK IN THE  ENVIRONMENTAL  OR  AGRICULTURAL
SECTOR  OF  THE ECONOMY INCLUDING WORK IN GREEN DEVELOPMENT, GREEN POWER
PRODUCTION AND/OR ANY WORK UTILIZING GREEN POWER AT A MINIMUM  OF  TWEN-
TY-FIVE PERCENT OF TOTAL ENERGY CONSUMPTION;
  B. "GREEN DEVELOPMENT" SHALL MEAN EQUIPPING OR RETROFITTING BUILDINGS,
HOMES  AND  FARMS  TO INCREASE ENERGY EFFICIENCY; IMPROVING MASS TRANSIT
SYSTEMS; IMPROVING ELECTRICAL TRANSMISSION SYSTEMS; CONVERTING TO  GREEN
POWER,  OR  UTILIZING  LOCALLY  GROWN  FOOD PRODUCTS AT A MINIMUM OF TEN
PERCENT OF TOTAL PRODUCTS UTILIZED; AND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03241-01-3

S. 4118                             2

  C. "GREEN POWER" SHALL MEAN WIND POWER, SOLAR  POWER,  NUCLEAR  POWER,
HYDROPOWER,   NATURAL   GAS,  BIOFUELS,  GEOTHERMAL  SYSTEMS,  ANAEROBIC
DIGESTION AND METHANE GAS, INCLUDING THE CAPTURE  OF  METHANE  GAS  FROM
DECOMPOSING WASTE IN LANDFILLS.
  S  2.  Paragraph  (e)  of  subdivision  12 of section 213 of the state
finance law, as added by chapter 705 of the laws of 1993, is amended and
a new paragraph (f) is added to read as follows:
  (e) for certified [minority-and] MINORITY- AND women-owned businesses,
projects to provide financing  necessary  to  carry  out  a  procurement
contract  with  an  agency  or authority or other entity of the state or
federal government[.]; OR
  (F) FOR ANY BUSINESS OR FARM SEEKING FINANCES FOR  GREEN  DEVELOPMENT,
AS  DEFINED  BY SECTION 3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW AND
INCLUDING THE PURCHASE OF ANAEROBIC DIGESTERS OR FOR  SWITCHING  COMMER-
CIAL DAIRY OPERATIONS TO ORGANIC OPERATIONS.
  S  3.  Section  606  of  the  tax  law  is amended by adding three new
subsections (g-3), (g-4) and (g-5) to read as follows:
  (G-3) GREEN JOB CREDIT. (1) A  TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT
AGAINST  THE TAX IMPOSED BY THIS ARTICLE FOR THE CREATION OR MAINTENANCE
OF FULL-TIME GREEN JOBS AT SUCH TAXPAYER'S BUSINESS. THE AMOUNT  OF  THE
CREDIT  SHALL BE ONE THOUSAND FIVE HUNDRED DOLLARS FOR GREEN JOBS WITH A
SALARY OF FORTY THOUSAND DOLLARS OR LESS OR A  CREDIT  OF  TWO  THOUSAND
DOLLARS  FOR  GREEN JOBS WITH A SALARY OF OVER FORTY THOUSAND DOLLARS. A
TAXPAYER SHALL BE ALLOWED TO CLAIM SUCH CREDIT FOR UP TO FIVE YEARS.
  (2) "GREEN JOB" SHALL MEAN WORK IN THE ENVIRONMENTAL  OR  AGRICULTURAL
SECTOR  OF  THE ECONOMY INCLUDING WORK IN GREEN DEVELOPMENT, GREEN POWER
PRODUCTION AND/OR ANY WORK UTILIZING GREEN POWER AT A MINIMUM  OF  TWEN-
TY-FIVE PERCENT OF TOTAL ENERGY CONSUMPTION.
  (3) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
ER'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.
  (G-4)  GREEN  POWER  CREDIT.  (1) A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR  OPERATING  SUCH  TAXPAYER'S
BUSINESS  WITH A MINIMUM OF TWENTY-FIVE PERCENT OF TOTAL ENERGY CONSUMP-
TION STEMMING FROM GREEN POWER. THE AMOUNT OF SUCH TAX CREDIT  SHALL  BE
EQUAL  TO  TWENTY-FIVE  DOLLARS  PER  EMPLOYEE, BUT SHALL NOT EXCEED THE
TOTAL ENERGY COSTS PAID BY SUCH TAXPAYER.
  (2) A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE  TAX  IMPOSED  BY
THIS  ARTICLE  FOR  OPERATING SUCH TAXPAYER'S BUSINESS WITH A MINIMUM OF
FIFTY PERCENT OF TOTAL ENERGY CONSUMPTION STEMMING FROM GREEN POWER. THE
AMOUNT OF SUCH TAX CREDIT SHALL BE EQUAL TO FIFTY DOLLARS PER  EMPLOYEE,
BUT SHALL NOT EXCEED THE TOTAL ENERGY COSTS PAID BY SUCH TAXPAYER.
  (3)  "GREEN  POWER" SHALL MEAN WIND POWER, SOLAR POWER, NUCLEAR POWER,
HYDROPOWER,  NATURAL  GAS,  BIOFUELS,  GEOTHERMAL   SYSTEMS,   ANAEROBIC
DIGESTION  AND  METHANE  GAS,  INCLUDING THE CAPTURE OF METHANE GAS FROM
DECOMPOSING WASTE IN LANDFILLS.
  (4) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
ER'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. 4118                             3

  (G-5) REAL PROPERTY TAX CREDIT. (1) A  TAXPAYER  SHALL  BE  ALLOWED  A
CREDIT  AGAINST  THE  TAX  IMPOSED  BY  THIS  ARTICLE FOR MAINTAINING OR
EXCEEDING EMPLOYMENT LEVELS AT SUCH TAXPAYER'S BUSINESS, AS SUCH  LEVELS
EXISTED  WHEN  SUCH  TAXPAYER INITIALLY APPLIED FOR THIS TAX CREDIT. THE
AMOUNT  OF  SUCH TAX CREDIT SHALL BE EQUAL TO TEN PERCENT OF THE TAXPAY-
ER'S REAL PROPERTY TAXES PAID FOR THE TAXABLE YEAR.
  (2) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
ER'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 4. Section 209 of the tax law is amended by adding a new subdivision
11 to read as follows:
  11. FOR ANY TAXABLE YEAR BEGINNING ON  OR  AFTER  JANUARY  FIRST,  TWO
THOUSAND  FOURTEEN,  AN  ORGANIZATION AS DESCRIBED IN SUBSECTIONS (G-3),
(G-4) AND (G-5) OF SECTION SIX HUNDRED SIX  OF  THIS  CHAPTER  SHALL  BE
ALLOWED  AN  EXEMPTION  AGAINST  THE  TAX IMPOSED BY THIS ARTICLE. FOR A
COMPUTATION OF THE AMOUNT  OF  SUCH  EXEMPTION  SEE  PARAGRAPHS  ONE  OF
SUBSECTIONS  (G-3),  (G-4)  AND (G-5) OF SECTION SIX HUNDRED SIX OF THIS
CHAPTER.
  S 5. The real property tax law is amended  by  adding  a  new  section
421-n to read as follows:
  S  421-N.  EXEMPTION  OF CAPITAL IMPROVEMENTS FOR GREEN POWER OR GREEN
DEVELOPMENT PROJECTS MADE IN  RESIDENTIAL  BUILDINGS.  1.    RESIDENTIAL
BUILDINGS  RECONSTRUCTED,  ALTERED  OR IMPROVED FOR GREEN POWER OR GREEN
DEVELOPMENT PURPOSES SUBSEQUENT TO THE EFFECTIVE DATE OF A LOCAL LAW  OR
RESOLUTION  PURSUANT  TO  THIS SECTION SHALL BE EXEMPT FROM TAXATION AND
SPECIAL AD VALOREM LEVIES TO THE EXTENT PROVIDED  HEREINAFTER.  AFTER  A
PUBLIC  HEARING,  THE GOVERNING BOARD OF A COUNTY, CITY, TOWN OR VILLAGE
MAY ADOPT A LOCAL LAW  AND  A  SCHOOL  DISTRICT,  OTHER  THAN  A  SCHOOL
DISTRICT  SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A
RESOLUTION TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION. A
COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH THE STATE BOARD
AND THE ASSESSOR OF SUCH COUNTY, CITY, TOWN OR VILLAGE WHO PREPARES  THE
ASSESSMENT  ROLL  ON WHICH THE TAXES OF SUCH COUNTY, CITY, TOWN, VILLAGE
OR SCHOOL DISTRICT ARE LEVIED.
  2. (A) SUCH BUILDINGS SHALL BE EXEMPT TO THE EXTENT OF ONE HUNDRED PER
CENTUM OF THE INCREASE IN ASSESSED VALUE THEREOF  ATTRIBUTABLE  TO  SUCH
RECONSTRUCTION,  ALTERATION  OR  IMPROVEMENT  RELATED  TO GREEN POWER OR
GREEN DEVELOPMENT PROJECTS  FOR  SUCH  RESIDENTIAL  BUILDINGS.  FOR  THE
PURPOSES OF THIS SECTION, THE MARKET VALUE OF THE RECONSTRUCTION, ALTER-
ATION  OR  IMPROVEMENT  SHALL  BE  EQUAL TO THE INCREASED ASSESSED VALUE
ATTRIBUTABLE TO SUCH RECONSTRUCTION, ALTERATION OR  IMPROVEMENT  DIVIDED
BY  THE  CLASS  I RATIO IN A SPECIAL ASSESSING UNIT OR THE MOST RECENTLY
ESTABLISHED STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION RATE IN  THE
REMAINDER  OF  THE  STATE,  EXCEPT  WHERE THE STATE EQUALIZATION RATE OR
SPECIAL EQUALIZATION RATE EQUALS  OR  EXCEEDS  NINETY-FIVE  PERCENT,  IN
WHICH  CASE  THE  INCREASE IN ASSESSED VALUE ATTRIBUTABLE TO SUCH RECON-
STRUCTION, ALTERATION OR IMPROVEMENT SHALL BE DEEMED TO EQUAL THE MARKET
VALUE OF SUCH RECONSTRUCTION, ALTERATION OR IMPROVEMENT.
  (B) NO SUCH EXEMPTION SHALL BE GRANTED FOR RECONSTRUCTION, ALTERATIONS
OR IMPROVEMENTS UNLESS:
  (I) SUCH  RECONSTRUCTION,  ALTERATION  OR  IMPROVEMENT  WAS  COMMENCED
SUBSEQUENT  TO THE EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED
PURSUANT TO SUBDIVISION ONE OF THIS SECTION; AND

S. 4118                             4

  (II) THE GREATER PORTION, AS SO DETERMINED BY SQUARE FOOTAGE,  OF  THE
BUILDING RECONSTRUCTED, ALTERED OR IMPROVED IS AT LEAST FIVE YEARS OLD.
  (C)  FOR PURPOSES OF THIS SECTION THE TERMS RECONSTRUCTION, ALTERATION
AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIRS.
  3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE  OWNER
OF  SUCH  BUILDING ON A FORM PRESCRIBED BY THE STATE BOARD. THE APPLICA-
TION SHALL BE FILED WITH THE ASSESSOR OF THE CITY HAVING  THE  POWER  TO
ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE APPROPRIATE TAXABLE STATUS
DATE OF SUCH CITY.
  4.  IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION PURSU-
ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
LEVIES AS HEREIN PROVIDED COMMENCING WITH THE ASSESSMENT  ROLL  PREPARED
ON THE BASIS OF THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION THREE
OF THIS SECTION. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO
THIS  SECTION  SHALL  BE  ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL
WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN  IN  A
SEPARATE COLUMN.
  5. FOR THE PURPOSES OF THIS SECTION, A RESIDENTIAL BUILDING SHALL MEAN
ANY BUILDING OR STRUCTURE DESIGNED AND OCCUPIED EXCLUSIVELY FOR RESIDEN-
TIAL PURPOSES BY NOT MORE THAN ONE FAMILY.
  6.  FOR  THE  PURPOSES  OF  THIS  SECTION, GREEN POWER SHALL MEAN WIND
POWER, SOLAR POWER, NUCLEAR POWER, HYDROPOWER,  NATURAL  GAS,  BIOFUELS,
ANAEROBIC  DIGESTION  AND  METHANE GAS, INCLUDING THE CAPTURE OF METHANE
GAS FROM DECOMPOSING WASTE IN LANDFILLS.
  7. FOR THE PURPOSES OF THIS  SECTION,  GREEN  DEVELOPMENT  SHALL  MEAN
EQUIPPING  OR RETROFITTING BUILDINGS, HOMES AND FARMS TO INCREASE ENERGY
EFFICIENCY; IMPROVING MASS TRANSIT SYSTEMS; IMPROVING ELECTRICAL  TRANS-
MISSION  SYSTEMS;  CONVERTING TO GREEN POWER; OR UTILIZING LOCALLY GROWN
FOOD PRODUCTS AT A MINIMUM OF TEN PERCENT OF TOTAL PRODUCTS UTILIZED.
  8. IN THE EVENT THAT A BUILDING GRANTED AN EXEMPTION PURSUANT TO  THIS
SECTION  CEASES  TO  BE  USED  PRIMARILY FOR RESIDENTIAL PURPOSES BY THE
OWNER WHO WAS GRANTED THE EXEMPTION PURSUANT TO THIS  SECTION  OR  TITLE
THERETO  IS  TRANSFERRED  TO  OTHER  THAN  THE  SPOUSE OF THE OWNER, THE
EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL CEASE.
  9. SUCH CITY MAY, BY ITS LOCAL LAW OR RESOLUTION:
  (A) REDUCE THE PER CENTUM OF EXEMPTION OTHERWISE ALLOWED  PURSUANT  TO
THIS SECTION;
  (B)  LIMIT  ELIGIBILITY  FOR  THE  EXEMPTION  TO THOSE FORMS OF RECON-
STRUCTION, ALTERATIONS OR IMPROVEMENTS AS ARE PRESCRIBED IN  SUCH  LOCAL
LAW OR RESOLUTION;
  (C)  PROVIDE  THAT  THE  EXEMPTION  SHALL  BE APPLICABLE ONLY TO THOSE
IMPROVEMENTS WHICH WOULD OTHERWISE RESULT IN AN INCREASE IN THE ASSESSED
VALUATION OF THE REAL PROPERTY BUT WHICH CONSIST OF AN ADDITION,  REMOD-
ELING  OR  MODERNIZATION TO AN EXISTING RESIDENTIAL STRUCTURE TO PREVENT
PHYSICAL DETERIORATION OF THE STRUCTURE OR  TO  COMPLY  WITH  APPLICABLE
BUILDING, SANITARY, HEALTH AND/OR FIRE CODES.
  S  6.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) RETAIL SALES OF ANY MATERIALS, PRODUCTS OR SERVICES PURCHASED FOR
THE PURPOSE OF GREEN POWER OR GREEN DEVELOPMENT PROJECTS FOR RESIDENTIAL
BUILDINGS OR BUSINESSES.
  S 7. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 406 of the laws  of  2012,  is  amended  to  read  as
follows:

S. 4118                             5

  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding  provisions  in  such  article twenty-eight, including the
definition and exemption provisions of  such  article,  so  far  as  the
provisions  of  such  article twenty-eight can be made applicable to the
taxes imposed by such city or  county  and  with  such  limitations  and
special  provisions  as are set forth in this article. The taxes author-
ized under this subdivision may not be  imposed  by  a  city  or  county
unless  the  local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of  receipts,  charges  or  rents,
subject  to  state  tax  under  sections  eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,
electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized  by  this
subdivision,  shall  omit the residential solar energy systems equipment
exemption provided for in subdivision (ee), the commercial solar  energy
systems  equipment exemption provided for in subdivision (hh) [and], the
clothing and footwear exemption provided for in paragraph thirty AND THE
GREEN POWER OR GREEN DEVELOPMENT  PROJECTS  EXEMPTION  PROVIDED  FOR  IN
PARAGRAPH  FORTY-FOUR  of  subdivision  (a)  of  section  eleven hundred
fifteen of this chapter, unless such city,  county  or  school  district
elects  otherwise  as  to  either  such residential solar energy systems
equipment exemption, such  commercial  solar  energy  systems  equipment
exemption or such clothing and footwear exemption OR SUCH GREEN POWER OR
GREEN DEVELOPMENT EXEMPTION.
  S  8.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE  OR  RESOLUTION  TO  THE  CONTRARY: (1) ANY CITY, COUNTY OR SCHOOL
DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED  EIGHT  OF
THIS  CHAPTER  ARE IN EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY,
IS HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  PROVIDE  THE  SAME
EXEMPTIONS  FROM  SUCH TAXES AS THE GREEN POWER AND/OR GREEN DEVELOPMENT
PROJECTS EXEMPTION FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED
IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN  OF  THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH
IN PARAGRAPH TWO OF THIS SUBDIVISION; WHEREUPON,  UPON  COMPLIANCE  WITH
THE  PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACT-
MENT OF SUCH RESOLUTION SHALL BE DEEMED  TO  BE  AN  AMENDMENT  TO  SUCH
SECTION ELEVEN HUNDRED EIGHT AND SUCH SECTION ELEVEN HUNDRED EIGHT SHALL

S. 4118                             6

BE  DEEMED  TO  INCORPORATE  SUCH  EXEMPTIONS  AS  IF THEY HAD BEEN DULY
ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN   OR
CONTRACTED  TO  BE  GIVEN  FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
44 OF SUBDIVISION (A) OF SECTION 1115 OF  THE  TAX  LAW  SHALL  ALSO  BE
EXEMPT  FROM  SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
TION.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT  THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE,
SERVICES  RENDERED  AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,  1216
AND 1217 OF THE NEW YORK TAX LAW.
  S  9.  This act shall take effect immediately; provided, however, that
the department of environmental conservation shall promulgate rules  and
regulations  necessary and appropriate to carry out the purposes of this
act.

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