senate Bill S1704

Relates to a temporary annual assessment and the effectiveness of part NN of chapter 59 of the laws of 2009

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Sponsor

Bill Status


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

actions

Summary

Relates to a temporary annual assessment and the effectiveness of part NN of chapter 59 of the laws of 2009.

Bill Details

Versions:
S1704
Current Committee:
Law Section:
Public Service Law
Laws Affected:
Amd §18-a, Pub Serv L; amd Part NN §6, Chap 59 of 2009

Sponsor Memo

BILL NUMBER:S1704

TITLE OF BILL:
An act
to amend the public service law, in relation to a temporary annual
assessment;
to amend part NN of chapter 59 of the laws of 2009
amending the public service law relating to financing operations of the
department of public service, in relation to the effectiveness
thereof; and
to amend the public service law, in relation to reducing the amount
a utility can be assessed

PURPOSE: To eliminate the temporary 18-A increase one
year early and
restore
the base assessment back to one-third of one percent.

SUMMARY OF SPECIFIC PROVISIONS:
ELIMINATE THE 500 PERCENT ENERGY TAX
HIKE: In 2009 this tax was increased from one-third of one percent to
two percent, a 500 percent increase. The phase-out of this tax hike
from two percent back to the base tax would be accelerated the by one
year, from 2014 to 2013.

This bill will also reduce the permanent increase in the base tax from
one-third of one percent to one percent that was enacted in 2009. The
base rate will be restored to the previous rate of one-third of one
percent. This will save New Yorkers $261 million in SFY 2012-13 and
another $261 million in SPY 2013-14.

JUSTIFICATION:
This bill will reduce utility bills for every resident
and business in New York that uses utility services. This reduction
will help residents to keep more money in their pockets and will help
businesses reduce their cost of doing business allowing them to grow
their businesses and create jobs.

PRIOR LEGISLATIVE HISTORY: S. 7662 passed Senate in
2012

FISCAL IMPLICATIONS: This bill will save New York
businesses $251 million this year.

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
________________________________________________________________________

                                  1704

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  GRISANTI,  GALLIVAN,  MAZIARZ  --  read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Energy and Telecommunications

AN ACT to amend the public service law, in relation to a temporary annu-
  al  assessment;  to  amend  part  NN of chapter 59 of the laws of 2009
  amending the public service law relating to  financing  operations  of
  the  department  of  public  service, in relation to the effectiveness
  thereof; and to amend the public service law, in relation to  reducing
  the amount a utility can be assessed

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

  Section 1. Paragraph (a) of subdivision  6  of  section  18-a  of  the
public  service  law,  as added by section 4 of part NN of chapter 59 of
the laws of 2009, is amended to read as follows:
  (a) Notwithstanding any provision of law to the contrary, and  subject
to the exceptions provided for in paragraph (b) of this subdivision, for
the  state  fiscal  year beginning on April first, two thousand nine and
[four] THREE state fiscal years thereafter, a temporary  annual  assess-
ment  (hereinafter "temporary state energy and utility service conserva-
tion assessment") is hereby imposed on public utility companies (includ-
ing for the purposes  of  this  subdivision  municipalities  other  than
municipalities  as  defined  in  section eighty-nine-l of this chapter),
corporations (including for purposes of this subdivision the Long Island
power authority), and persons subject  to  the  commission's  regulation
(hereinafter  such  public  utility companies, corporations, and persons
are referred to collectively as the "utility entities") to encourage the
conservation of energy and  other  resources  provided  through  utility
entities,  to  be  assessed  in the manner provided in this subdivision;
provided, however, that such assessment shall not be imposed upon  tele-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04811-01-3

S. 1704                             2

phone corporations as defined in subdivision seventeen of section two of
this article.
  S  2. Section 6 of part NN of chapter 59 of the laws of 2009, amending
the public service law relating to financing operations of  the  depart-
ment of public service is amended to read as follows:
  S  6.  This act shall take effect immediately; provided, however, that
subdivision 6 of section 18-a of the public service  law,  as  added  by
section  four  of  this  act  shall  take effect April 1, 2009 and shall
expire and be deemed repealed  March  31,  [2014]  2013;  and  provided,
further,  that  if section four of this act shall become law after April
1, 2009, it shall take effect immediately and shall be  deemed  to  have
been in full force and effect on and after April 1, 2009.
  S  3.  Paragraph  (g)  of  subdivision 2 of section 18-a of the public
service law, as amended by section 2 of part NN of  chapter  59  of  the
laws of 2009, is amended to read as follows:
  (g) The total amount which may be charged to any public utility compa-
ny  under  authority of this subdivision for any state fiscal year shall
not exceed ONE-THIRD OF one per centum of such public utility  company's
gross  operating  revenues derived from intrastate utility operations in
the last preceding calendar year, or other twelve month period as deter-
mined by the chairman; provided, however, that no corporation or  person
that  is subject to the jurisdiction of the commission only with respect
to safety, or the power authority of the state of  New  York,  shall  be
subject to the general assessment provided for under this subdivision.
  S  4.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on the same  date  and  in  the  same
manner  as  part  NN  of  chapter  59  of  the laws of 2009 took effect;
provided that the amendment to paragraph (a) of subdivision 6 of section
18-a of the public service law made by section one of this act shall not
affect the expiration and repeal of such subdivision 6 and shall  expire
and  be  deemed  repealed  therewith;  and provided further that section
three of this act shall take effect April 1, 2013.

senate Bill S1683

Requires two-thirds vote of legislature for any change in tax rates, budget bills and appropriations

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Sponsor

Bill Status


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

actions

Summary

Requires approval by 2/3 vote of membership of the senate and assembly voting separately to increase or decrease any tax rate, impose a new state tax, extend or delete existing state tax.

Bill Details

See Assembly Version of this Bill:
A4774
Versions:
S1683
Current Committee:
Law Section:
Constitution, Concurrent Resolutions to Amend
Laws Affected:
Amd Art 3 §14, Constn

Votes

Sponsor Memo

BILL NUMBER:S1683

TITLE OF BILL: CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY
proposing an amendment to section 14 of article 3 of the constitution,
in relation to the procedure for voting increases in the rate of state
taxes

PURPOSE: Requires two-thirds vote of legislature for any increase,
extension, imposition or restoration of any tax, fee, assessment,
surcharge or any other such levy change except to any bill which
results from the passage of a home rule message.

SUMMARY OF PROVISIONS: This legislation is a constitutional amendment
which would require a two-thirds majority vote, rather than a simple
majority vote in the Senate and Assembly for any increase, extension,
imposition or restoration of any tax, fee, assessment, surcharge or
any other such levy change.

JUSTIFICATION: Currently, only a majority vote is required for
legislation to be passed which raises new revenue. This legislation
would require broad and overwhelming support for any revenue increase
to ensure that the increased revenue was truly vital to the entire
State. It will be one more tool in restraining runaway budget spending
and will help curtail the use of New York's taxpayers as the State's
ATM.

LEGISLATIVE HISTORY: 2011 - Passed Senate

FISCAL IMPLICATIONS: Will force the State to live within its current
means.

EFFECTIVE DATE: Resolved (if the assembly concur), That the foregoing
amendments be referred to the first regular legislative session
convening after the next succeeding general election of members of the
assembly, and, in conformity with section 1 of article 19 of the
constitution, be published for 3 months previous to the time of such
election.

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

                                  1683

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  ZELDIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Judiciary

            CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY

proposing an amendment to section 14 of article 3 of  the  constitution,
  in relation to the procedure for voting increases in the rate of state
  taxes

  Section 1. Resolved (if the Assembly concur), That section 14 of arti-
cle 3 of the constitution be amended to read as follows:
  S  14.  No  bill  shall be passed or become a law unless it shall have
been printed and upon the desks of the members, in its  final  form,  at
least three calendar legislative days prior to its final passage, unless
the governor, or the acting governor, shall have certified, under his or
her  hand and the seal of the state, the facts which in his or her opin-
ion necessitate an immediate vote thereon, in which case it must  never-
theless  be upon the desks of the members in final form, not necessarily
printed, before its  final  passage;  nor  shall  any  bill,  EXCEPT  AS
PROVIDED  HEREIN,  be  passed or become a law, except by the assent of a
majority of the members elected to each branch of the  legislature;  NOR
SHALL  ANY  BILL  WHICH INCREASES, EXTENDS, IMPOSES, OR REVIVES ANY TAX,
FEE, ASSESSMENT, SURCHARGE OR ANY OTHER SUCH LEVY OR COLLECTION,  EXCEPT
ANY  BILL WHICH RESULTS FROM THE PASSAGE OF A HOME RULE MESSAGE PURSUANT
TO SECTION TWO OF ARTICLE NINE OF THIS CONSTITUTION, BE PASSED OR BECOME
A LAW, EXCEPT BY THE ASSENT OF TWO-THIRDS OF THE MEMBERS ELECTED TO EACH
BRANCH OF THE LEGISLATURE VOTING SEPARATELY; and upon the  last  reading
of  a bill, no amendment thereof shall be allowed, and the question upon
its final passage shall be taken immediately thereafter,  and  the  ayes
and nays entered on the journal.
  S  2.  Resolved (if the Assembly concur), That the foregoing amendment
be referred to the first regular legislative session convening after the
next succeeding general election of members of  the  assembly,  and,  in
conformity  with  section  1  of  article  19  of  the  constitution, be
published for 3 months previous to the time of such election.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD89010-01-3

senate Bill S1671C

Provides an asbestos remediation tax credit

download pdf

Sponsor

Bill Status


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

actions

Summary

Provides an asbestos remediation tax credit; allows for a twenty percent credit of all eligible costs which are incurred as a result of asbestos remediation, not to exceed $1,000,000.

Bill Details

See Assembly Version of this Bill:
A5365B
Versions:
S1671
S1671A
S1671B
S1671C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§23-a & 187-t, amd §§210-B & 606, Tax L

Votes

Sponsor Memo

BILL NUMBER:S1671C

TITLE OF BILL: An act to amend the tax law, in relation to providing
an asbestos remediation tax credit

PURPOSE:

To create an asbestos tax credit to support remediation and economic
development

SUMMARY OF SPECIFIC PROVISIONS:

Section one amends the tax law by adding a new section 23-a to provide
an asbestos remediation tax credit. The amount of the credit shall be
20% of all eligible costs which are incurred in the taxable year, as a
result of asbestos remediation with a qualified asbestos project. The
credit shall not exceed one million dollars for the three taxable
years allowed and claimed.

Sections two through five amend the tax law to provide for the
allowance and application of an asbestos tax credit.

Section six provides the effective date.

JUSTIFICATION:

Due to the presence of asbestos, structures in older, established
neighborhoods throughout the State are faced with an uneven playing
field for development and reinvestment. The costs necessary to safely
and legally remediate asbestos from these structures (either for
adaptive reuse or demolition and new build) are unfeasibly high and
therefore perpetuate blight, abandonment and disinvestment.

Some of the larger, and potentially transformational projects in the
State have asbestos remediation costs that are upwards of $4-5
million. Although these projects are not the norm, they represent the
largest catalytic opportunities for economic redevelopment and
reinvestment in our cities and regions. By placing a $1 million cap on
claimable credits for asbestos remediation the State will guide
transformational private capital investment into existing
infrastructure and assets, and begin to address this real public
safety concern and unavoidable hurdle to smart growth redevelopment.

PRIOR LEGISLATIVE HISTORY:

6524A Passed Senate in 2012

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2015.


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

                                 1671--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. GRISANTI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the  Committee  on  Investigations  and  Government  Operations  in
  accordance  with Senate Rule 6, sec. 8 -- reported favorably from said
  committee and committed to  the  Committee  on  Finance  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  --  committee  discharged,  bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to providing an asbestos  reme-
  diation tax credit

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

  Section 1. The tax law is amended by adding a new section 23-a to read
as follows:
  S 23-A. ASBESTOS REMEDIATION CREDIT. (A) DEFINITIONS. AS USED IN  THIS
SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (1) QUALIFIED STRUCTURE. "QUALIFIED STRUCTURE" SHALL MEAN (I) A BUILD-
ING,  PRINCIPALLY  USED  BY  THE  TAXPAYER  FOR RESIDENTIAL, INDUSTRIAL,
COMMERCIAL, RECREATIONAL OR  ENVIRONMENTAL  CONSERVATION  PURPOSES,  AND
(II)  WHICH  WAS ORIGINALLY PLACED IN SERVICE AT LEAST TWENTY-FIVE YEARS
PRIOR TO THE TAXABLE YEAR IN WHICH THE CREDIT IS CLAIMED.
  (2) ELIGIBLE COSTS. "ELIGIBLE COSTS" SHALL MEAN ALL  AMOUNTS  PROPERLY
CHARGEABLE TO A CAPITAL ACCOUNT, WHICH ARE INCURRED IN DIRECT CONNECTION
TO ASBESTOS REMEDIATION OF A QUALIFIED ASBESTOS PROJECT.
  (3)  QUALIFIED ASBESTOS PROJECT. "QUALIFIED ASBESTOS PROJECT" SHALL BE
AN ASBESTOS PROJECT AS DEFINED IN SECTION NINE HUNDRED ONE OF THE  LABOR
LAW  AND  UNDERTAKEN  BY  THE  TAXPAYER,  ON  A QUALIFIED STRUCTURE, AND
COMPLETED PURSUANT TO THE APPLICABLE REGULATIONS AT  PART  FIFTY-SIX  OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04752-06-4

S. 1671--C                          2

TITLE TWELVE OF THE OFFICIAL COMPILATION OF RULES AND REGULATIONS OF THE
STATE.
  (B)  ASBESTOS  REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON  A  QUALIFIED  STRUC-
TURE, AND WHO IS SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A OR TWENTY-TWO
OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO
THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION.
  (2) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TWENTY PERCENT
OF  ALL  ELIGIBLE  COSTS  WHICH  ARE  INCURRED IN THE TAXABLE YEAR, AS A
RESULT OF ASBESTOS  REMEDIATION  WITH  A  COMPLETED  QUALIFIED  ASBESTOS
PROJECT.  THE  CREDIT SHALL BE ALLOWED FOR THE TAXABLE YEAR IN WHICH THE
QUALIFIED ASBESTOS PROJECT IS FIRST  COMMENCED  AND  FOR  THE  NEXT  TWO
SUCCEEDING TAXABLE YEARS. THE CREDIT AUTHORIZED PURSUANT TO THIS SECTION
SHALL  NOT  EXCEED  THE  TOTAL  SUM OF ONE MILLION DOLLARS FOR THE THREE
TAXABLE YEARS ALLOWED AND CLAIMED. THE COSTS, EXPENSES AND OTHER AMOUNTS
FOR WHICH A CREDIT IS ALLOWED AND CLAIMED UNDER THIS  SUBDIVISION  SHALL
NOT  BE  USED  IN THE CALCULATION OF ANY OTHER CREDIT ALLOWED UNDER THIS
CHAPTER.
  (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT  PROVIDED  FOR  IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
  ARTICLE 9: SECTION 187-T.
  ARTICLE 9-A: SECTION 210-B, SUBDIVISION 49.
  ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (CCC).
  S  2.  The tax law is amended by adding a new section 187-t to read as
follows:
  S 187-T. ASBESTOS  REMEDIATION  CREDIT.  1.  ALLOWANCE  OF  CREDIT.  A
TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
SECTION TWENTY-THREE-A OF THIS CHAPTER, AGAINST  THE  TAXES  IMPOSED  BY
THIS  ARTICLE.  PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH CREDIT ALLOW-
ABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-FOUR OF  THIS
ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER THE AMOUNT
OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED BY SECTION
ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2.  APPLICATION OF CREDIT. THE CREDIT UNDER THIS SECTION FOR ANY TAXA-
BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS  THAN  THE
APPLICABLE  MINIMUM  TAX  PRESCRIBED  BY  THIS ARTICLE. IF, HOWEVER, THE
AMOUNT OF CREDIT ALLOWABLE UNDER  THIS  SECTION  FOR  ANY  TAXABLE  YEAR
REDUCES  THE  TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
SUCH TAXABLE YEAR SHALL BE TREATED  AS  AN  OVERPAYMENT  OF  TAX  TO  BE
REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
  S 3. Section 210-B of the tax law is amended by adding a new  subdivi-
sion 49 to read as follows:
  49.  ASBESTOS  REMEDIATION CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN  SECTION  TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
THAN THE HIGHER AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
THIS  SECTION.  HOWEVER,  IF  THE  AMOUNT  OF CREDITS ALLOWED UNDER THIS
SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX  TO  SUCH  AMOUNT,  ANY
AMOUNT  OF  CREDIT  THUS  NOT  DEDUCTIBLE  IN SUCH TAXABLE YEAR SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN  ACCORD-

S. 1671--C                          3

ANCE  WITH  THE  PROVISIONS  OF  SECTION ONE THOUSAND EIGHTY-SIX OF THIS
CHAPTER.  PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF SECTION
ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING,  NO  INTEREST
SHALL BE PAID THEREON.
  S  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding  a  new  clause  (xli)  to  read  as
follows:

(XLI) ASBESTOS REMEDIATION           AMOUNT OF CREDIT UNDER
CREDIT UNDER SUBSECTION (CCC)        SUBDIVISION FORTY-NINE OF
                                     SECTION TWO HUNDRED TEN-B
  S  5. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
  (CCC) ASBESTOS REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN  SECTION  TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (2)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO  INTEREST
SHALL BE PAID THEREON.
  S  6.  This  act  shall  take  effect on the same date and in the same
manner as section 17 of part A of chapter 59 of the laws of 2014,  takes
effect  and  shall  apply  to  taxable years commencing on or after such
date.

senate Bill S1671B

Amended

Provides an asbestos remediation tax credit

download pdf

Sponsor

Bill Status


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

actions

Summary

Provides an asbestos remediation tax credit; allows for a twenty percent credit of all eligible costs which are incurred as a result of asbestos remediation, not to exceed $1,000,000.

Bill Details

See Assembly Version of this Bill:
A5365A
Versions:
S1671
S1671A
S1671B
S1671C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§23-a & 187-t, amd §§210 & 606, Tax L

Sponsor Memo

BILL NUMBER:S1671B

TITLE OF BILL: An act to amend the tax law, in relation to providing
an asbestos remediation tax credit

PURPOSE: To create an asbestos tax credit to support remediation and
economic development

SUMMARY OF SPECIFIC PROVISIONS: Section one amends the tax law by
adding a new section 23-a to provide an asbestos remediation tax
credit. The amount of the credit shall be 20% of all eligible costs
which are incurred in the taxable year, as a result of asbestos
remediation with a qualified asbestos project. The credit shall not
exceed one million dollars for the three taxable years allowed and
claimed.

Sections two through five amend the tax law to provide for the
allowance and application of an asbestos tax credit.

Section six provides the effective date.

JUSTIFICATION: Due to the presence of asbestos, structures in older,
established neighborhoods throughout the State are faced with an
uneven playing field for development and reinvestment. The costs
necessary to safely and legally remediate asbestos from these
structures (either for adaptive reuse or demolition and new build) are
unfeasibly high and therefore perpetuate blight, abandonment and
disinvestment.

Some of the larger, and potentially transformational projects in the
State have asbestos remediation costs that are upwards of $4-5
million. Although these projects are not the norm, they represent the
largest catalytic opportunities for economic redevelopment and
reinvestment in our cities and regions. By placing a $1 million cap on
claimable credits for asbestos remediation the State will guide
transformational private capital investment into existing
infrastructure and assets, and begin to address this real public
safety concern and unavoidable hurdle to smart growth redevelopment.

PRIOR LEGISLATIVE HISTORY: 6524A Passed Senate in 2012

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to taxable years commencing on or after January 1, 2015.

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

                                 1671--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. GRISANTI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the  Committee  on  Investigations  and  Government  Operations  in
  accordance  with Senate Rule 6, sec. 8 -- reported favorably from said
  committee and committed to  the  Committee  on  Finance  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT to amend the tax law, in relation to providing an asbestos reme-
  diation tax credit

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

  Section 1. The tax law is amended by adding a new section 23-a to read
as follows:
  S  23-A. ASBESTOS REMEDIATION CREDIT. (A) DEFINITIONS. AS USED IN THIS
SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (1) QUALIFIED STRUCTURE. "QUALIFIED STRUCTURE" SHALL MEAN (I) A BUILD-
ING, PRINCIPALLY USED  BY  THE  TAXPAYER  FOR  RESIDENTIAL,  INDUSTRIAL,
COMMERCIAL,  RECREATIONAL  OR  ENVIRONMENTAL  CONSERVATION PURPOSES, AND
(II) WHICH WAS ORIGINALLY PLACED IN SERVICE AT LEAST  TWENTY-FIVE  YEARS
PRIOR TO THE TAXABLE YEAR IN WHICH THE CREDIT IS CLAIMED.
  (2)  ELIGIBLE  COSTS. "ELIGIBLE COSTS" SHALL MEAN ALL AMOUNTS PROPERLY
CHARGEABLE TO A CAPITAL ACCOUNT, WHICH ARE INCURRED IN DIRECT CONNECTION
TO ASBESTOS REMEDIATION OF A QUALIFIED ASBESTOS PROJECT.
  (3) QUALIFIED ASBESTOS PROJECT. "QUALIFIED ASBESTOS PROJECT" SHALL  BE
AN  ASBESTOS PROJECT AS DEFINED IN SECTION NINE HUNDRED ONE OF THE LABOR
LAW AND UNDERTAKEN BY  THE  TAXPAYER,  ON  A  QUALIFIED  STRUCTURE,  AND
COMPLETED  PURSUANT  TO  THE APPLICABLE REGULATIONS AT PART FIFTY-SIX OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04752-04-4

S. 1671--B                          2

TITLE TWELVE OF THE OFFICIAL COMPILATION OF RULES AND REGULATIONS OF THE
STATE.
  (B)  ASBESTOS  REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON  A  QUALIFIED  STRUC-
TURE, AND WHO IS SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A OR TWENTY-TWO
OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO
THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION.
  (2) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TWENTY PERCENT
OF  ALL  ELIGIBLE  COSTS  WHICH  ARE  INCURRED IN THE TAXABLE YEAR, AS A
RESULT OF ASBESTOS  REMEDIATION  WITH  A  COMPLETED  QUALIFIED  ASBESTOS
PROJECT.  THE  CREDIT SHALL BE ALLOWED FOR THE TAXABLE YEAR IN WHICH THE
QUALIFIED ASBESTOS PROJECT IS FIRST  COMMENCED  AND  FOR  THE  NEXT  TWO
SUCCEEDING TAXABLE YEARS. THE CREDIT AUTHORIZED PURSUANT TO THIS SECTION
SHALL  NOT  EXCEED  THE  TOTAL  SUM OF ONE MILLION DOLLARS FOR THE THREE
TAXABLE YEARS ALLOWED AND CLAIMED. THE COSTS, EXPENSES AND OTHER AMOUNTS
FOR WHICH A CREDIT IS ALLOWED AND CLAIMED UNDER THIS  SUBDIVISION  SHALL
NOT  BE  USED  IN THE CALCULATION OF ANY OTHER CREDIT ALLOWED UNDER THIS
CHAPTER.
  (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT  PROVIDED  FOR  IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
  ARTICLE 9: SECTION 187-T.
  ARTICLE 9-A: SECTION 210, SUBDIVISION 50.
  ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (CCC).
  S  2.  The tax law is amended by adding a new section 187-t to read as
follows:
  S 187-T. ASBESTOS  REMEDIATION  CREDIT.  1.  ALLOWANCE  OF  CREDIT.  A
TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
SECTION TWENTY-THREE-A OF THIS CHAPTER, AGAINST  THE  TAXES  IMPOSED  BY
THIS  ARTICLE.  PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH CREDIT ALLOW-
ABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-FOUR OF  THIS
ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER THE AMOUNT
OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED BY SECTION
ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2.  APPLICATION OF CREDIT. THE CREDIT UNDER THIS SECTION FOR ANY TAXA-
BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS  THAN  THE
APPLICABLE  MINIMUM  TAX  PRESCRIBED  BY  THIS ARTICLE. IF, HOWEVER, THE
AMOUNT OF CREDIT ALLOWABLE UNDER  THIS  SECTION  FOR  ANY  TAXABLE  YEAR
REDUCES  THE  TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
SUCH TAXABLE YEAR SHALL BE TREATED  AS  AN  OVERPAYMENT  OF  TAX  TO  BE
REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
  S 3. Section 210 of the tax law is amended by adding a new subdivision
50 to read as follows:
  50. ASBESTOS REMEDIATION CREDIT. (A) ALLOWANCE OF CREDIT.  A  TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL  BE  ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
FOR  ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE HIGHER AMOUNT PRESCRIBED IN PARAGRAPHS (C) AND (D) OF  SUBDIVI-
SION  ONE  OF  THIS  SECTION.  HOWEVER, IF THE AMOUNT OF CREDITS ALLOWED
UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR  REDUCES  THE  TAX  TO  SUCH
AMOUNT,  ANY  AMOUNT  OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN

S. 1671--B                          3

ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND EIGHTY-SIX OF
THIS CHAPTER.  PROVIDED, HOWEVER, THE PROVISIONS OF  SUBSECTION  (C)  OF
SECTION  ONE  THOUSAND  EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO
INTEREST SHALL BE PAID THEREON.
  S  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding  a  new  clause  (xli)  to  read  as
follows:

(XLI) ASBESTOS REMEDIATION           AMOUNT OF CREDIT UNDER
CREDIT UNDER SUBSECTION (CCC)        SUBDIVISION FIFTY OF
                                     SECTION TWO HUNDRED TEN
  S  5. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
  (CCC) ASBESTOS REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN  SECTION  TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (2)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO  INTEREST
SHALL BE PAID THEREON.
  S 6. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2015.

senate Bill S1671A

Amended

Provides an asbestos remediation tax credit

download pdf

Sponsor

Bill Status


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

actions

Summary

Provides an asbestos remediation tax credit; allows for a twenty percent credit of all eligible costs which are incurred as a result of asbestos remediation, not to exceed $1,000,000.

Bill Details

See Assembly Version of this Bill:
A5365
Versions:
S1671
S1671A
S1671B
S1671C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§23-a & 187-s, amd §§210 & 606, Tax L

Votes

Sponsor Memo

BILL NUMBER:S1671A

TITLE OF BILL: An act to amend the tax law, in relation to providing an
asbestos remediation tax credit

PURPOSE: To create an asbestos tax credit to support remediation and
economic development

SUMMARY OF SPECIFIC PROVISIONS: Section one amends the tax law by adding
a new section 23-a to provide an asbestos remediation tax credit. The
amount of the credit shall be 20' of all eligible costs which axe
incurred in the taxable year, as a result of asbestos remediation with a
completed qualified asbestos project. The credit shall not exceed a
total sum of one million dollars for the three taxable years allowed and
claimed.

Sections two through five amend the tax law to provide fox the allowance
and application of an asbestos tax credit.

Section six provides the effective date.

JUSTIFICATION: Due to the presence of asbestos, structures in older,
established neighborhoods throughout the State are faced with an uneven
playing field for development and reinvestment. The costs necessary to
safely and legally remediate asbestos from these structures (either for
adaptive reuse or demolition and new build) are unfeasibly high and
therefore perpetuate blight, abandonment and disinvestment.

Some of the larger, and potentially transformational projects in the
State have asbestos remediation costs that are upwards of $4-5 million.
Although these projects are not the norm, they represent the largest
catalytic opportunities for economic redevelopment and reinvestment in
our cities and regions. By placing a $1 million cap on claimable credits
for asbestos remediation the State will guide transformational private
capital investment into existing infrastructure and assets, and begin to
address this real public safety concern and unavoidable hurdle to smart
growth redevelopment.

PRIOR LEGISLATIVE HISTORY: S524A Passed Senate in 2012

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to taxable years commencing on or after January 1, 2013.

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

                                 1671--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. GRISANTI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT to amend the tax law, in relation to providing an asbestos reme-
  diation tax credit

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

  Section 1. The tax law is amended by adding a new section 23-a to read
as follows:
  S  23-A. ASBESTOS REMEDIATION CREDIT. (A) DEFINITIONS. AS USED IN THIS
SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (1) QUALIFIED STRUCTURE. "QUALIFIED STRUCTURE" SHALL MEAN (I) A BUILD-
ING, PRINCIPALLY USED  BY  THE  TAXPAYER  FOR  RESIDENTIAL,  INDUSTRIAL,
COMMERCIAL,  RECREATIONAL  OR  ENVIRONMENTAL  CONSERVATION PURPOSES, AND
(II) WHICH WAS ORIGINALLY PLACED IN SERVICE AT LEAST  TWENTY-FIVE  YEARS
PRIOR TO THE TAXABLE YEAR IN WHICH THE CREDIT IS CLAIMED.
  (2)  ELIGIBLE  COSTS. "ELIGIBLE COSTS" SHALL MEAN ALL AMOUNTS PROPERLY
CHARGEABLE TO A CAPITAL ACCOUNT, WHICH ARE INCURRED IN DIRECT CONNECTION
TO ASBESTOS REMEDIATION OF A QUALIFIED ASBESTOS PROJECT.
  (3) QUALIFIED ASBESTOS PROJECT. "QUALIFIED ASBESTOS PROJECT" SHALL  BE
AN  ASBESTOS PROJECT AS DEFINED IN SECTION NINE HUNDRED ONE OF THE LABOR
LAW AND UNDERTAKEN BY  THE  TAXPAYER,  ON  A  QUALIFIED  STRUCTURE,  AND
COMPLETED  PURSUANT  TO  THE APPLICABLE REGULATIONS AT PART FIFTY-SIX OF
TITLE TWELVE OF THE OFFICIAL COMPILATION OF RULES AND REGULATIONS OF THE
STATE.
  (B) ASBESTOS REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT.  A  TAXPAYER
WHO  HAS  UNDERTAKEN  A QUALIFIED ASBESTOS PROJECT ON A QUALIFIED STRUC-
TURE, AND WHO IS SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A OR TWENTY-TWO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04752-02-3

S. 1671--A                          2

OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO
THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION.
  (2) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TWENTY PERCENT
OF  ALL  ELIGIBLE  COSTS  WHICH  ARE  INCURRED IN THE TAXABLE YEAR, AS A
RESULT OF ASBESTOS  REMEDIATION  WITH  A  COMPLETED  QUALIFIED  ASBESTOS
PROJECT.  THE  CREDIT SHALL BE ALLOWED FOR THE TAXABLE YEAR IN WHICH THE
QUALIFIED ASBESTOS PROJECT IS FIRST  COMMENCED  AND  FOR  THE  NEXT  TWO
SUCCEEDING TAXABLE YEARS. THE CREDIT AUTHORIZED PURSUANT TO THIS SECTION
SHALL  NOT  EXCEED  THE  TOTAL  SUM OF ONE MILLION DOLLARS FOR THE THREE
TAXABLE YEARS ALLOWED AND CLAIMED. THE COSTS, EXPENSES AND OTHER AMOUNTS
FOR WHICH A CREDIT IS ALLOWED AND CLAIMED UNDER THIS  SUBDIVISION  SHALL
NOT  BE  USED  IN THE CALCULATION OF ANY OTHER CREDIT ALLOWED UNDER THIS
CHAPTER.
  (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT  PROVIDED  FOR  IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
  ARTICLE 9: SECTION 187-S.
  ARTICLE 9-A: SECTION 210, SUBDIVISION 46.
  ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (VV).
  S  2.  The tax law is amended by adding a new section 187-s to read as
follows:
  S 187-S. ASBESTOS  REMEDIATION  CREDIT.  1.  ALLOWANCE  OF  CREDIT.  A
TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
SECTION TWENTY-THREE-A OF THIS CHAPTER, AGAINST  THE  TAXES  IMPOSED  BY
THIS  ARTICLE.  PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH CREDIT ALLOW-
ABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-FOUR OF  THIS
ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER THE AMOUNT
OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED BY SECTION
ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2.  APPLICATION OF CREDIT. THE CREDIT UNDER THIS SECTION FOR ANY TAXA-
BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS  THAN  THE
APPLICABLE  MINIMUM  TAX  PRESCRIBED  BY  THIS ARTICLE. IF, HOWEVER, THE
AMOUNT OF CREDIT ALLOWABLE UNDER  THIS  SECTION  FOR  ANY  TAXABLE  YEAR
REDUCES  THE  TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
SUCH TAXABLE YEAR SHALL BE TREATED  AS  AN  OVERPAYMENT  OF  TAX  TO  BE
REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
  S 3. Section 210 of the tax law is amended by adding a new subdivision
46 to read as follows:
  46. ASBESTOS REMEDIATION CREDIT. (A) ALLOWANCE OF CREDIT.  A  TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL  BE  ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
FOR  ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE HIGHER AMOUNT PRESCRIBED IN PARAGRAPHS (C) AND (D) OF  SUBDIVI-
SION  ONE  OF  THIS  SECTION.  HOWEVER, IF THE AMOUNT OF CREDITS ALLOWED
UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR  REDUCES  THE  TAX  TO  SUCH
AMOUNT,  ANY  AMOUNT  OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND EIGHTY-SIX OF
THIS CHAPTER.  PROVIDED, HOWEVER, THE PROVISIONS OF  SUBSECTION  (C)  OF
SECTION  ONE  THOUSAND  EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO
INTEREST SHALL BE PAID THEREON.

S. 1671--A                          3

  S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended  by adding a new clause (xxxv) to read as
follows:

(XXXV) ASBESTOS REMEDIATION          AMOUNT OF CREDIT UNDER
CREDIT UNDER SUBSECTION (VV)         SUBDIVISION FORTY-SIX OF
                                     SECTION TWO HUNDRED TEN
  S  5. Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
  (VV) ASBESTOS REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A  TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL  BE  ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
  S 6. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2013.

senate Bill S1671

Amended

Provides an asbestos remediation tax credit

download pdf

Sponsor

Bill Status


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

actions

Summary

Provides an asbestos remediation tax credit; allows for a twenty percent credit of all eligible costs which are incurred as a result of asbestos remediation, not to exceed $1,000,000.

Bill Details

Versions:
S1671
S1671A
S1671B
S1671C
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§23-a & 187-s, amd §§210 & 606, Tax L

Sponsor Memo

BILL NUMBER:S1671

TITLE OF BILL: An act to amend the tax law, in relation to providing an
asbestos remediation tax credit

PURPOSE: To create an asbestos tax credit to support remediation and
economic development

SUMMARY OF SPECIFIC PROVISIONS: Section one amends the tax law by
adding a new section 23-a to provide an asbestos remediation tax credit.
The amount of the credit shall be 20% of all eligible costs which are
incurred in the taxable year, as a result of asbestos remediation with a
qualified asbestos project. The credit shall not exceed one million
dollars for the three taxable years allowed and claimed.

Sections two through five amend the tax law to provide for the allowance
and application of an asbestos tax credit.

Section six provides the effective date.

JUSTIFICATION: Due to the presence of asbestos, structures in older,
established neighborhoods throughout the State are faced with an uneven
playing field for development and reinvestment. The costs necessary to
safely and legally remediate asbestos from these structures (either for
adaptive reuse or demolition and new build) are unfeasibly high and
therefore perpetuate blight, abandonment and disinvestment.

Some of the larger, and potentially transformational projects in the
State have asbestos remediation costs that are upwards of $4-5 million.
Although these projects are not the norm, they represent the largest
catalytic opportunities for economic redevelopment and reinvestment in
our cities and regions. By placing a $1 million cap on claimable credits
for asbestos remediation the State will guide transformational Private
capital investment into existing infrastructure and assets, and begin to
address this real public safety concern and unavoidable hurdle to smart
growth redevelopment.

PRIOR LEGISLATIVE HISTORY: 6524A Passed Senate in 2012

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to taxable years commencing on or after January 1, 2013.

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

                                  1671

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. GRISANTI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to providing an asbestos  reme-
  diation tax credit

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

  Section 1. The tax law is amended by adding a new section 23-a to read
as follows:
  S 23-A. ASBESTOS REMEDIATION CREDIT. (A) DEFINITIONS. AS USED IN  THIS
SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (1) QUALIFIED STRUCTURE. "QUALIFIED STRUCTURE" SHALL MEAN (I) A BUILD-
ING,  PRINCIPALLY  USED  BY  THE  TAXPAYER  FOR RESIDENTIAL, INDUSTRIAL,
COMMERCIAL, RECREATIONAL OR  ENVIRONMENTAL  CONSERVATION  PURPOSES,  AND
(II)  WHICH  WAS ORIGINALLY PLACED IN SERVICE AT LEAST TWENTY-FIVE YEARS
PRIOR TO THE TAXABLE YEAR IN WHICH THE CREDIT IS CLAIMED.
  (2) ELIGIBLE COSTS. "ELIGIBLE COSTS" SHALL MEAN ALL  AMOUNTS  PROPERLY
CHARGEABLE TO A CAPITAL ACCOUNT, WHICH ARE INCURRED IN DIRECT CONNECTION
TO ASBESTOS REMEDIATION OF A QUALIFIED ASBESTOS PROJECT.
  (3)  QUALIFIED ASBESTOS PROJECT. "QUALIFIED ASBESTOS PROJECT" SHALL BE
AN ASBESTOS PROJECT AS DEFINED IN SECTION NINE HUNDRED ONE OF THE  LABOR
LAW  AND  UNDERTAKEN  BY  THE  TAXPAYER,  ON  A QUALIFIED STRUCTURE, AND
COMPLETED PURSUANT TO THE APPLICABLE REGULATIONS AT  PART  FIFTY-SIX  OF
TITLE TWELVE OF THE OFFICIAL COMPILATION OF RULES AND REGULATIONS OF THE
STATE.
  (B)  ASBESTOS  REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON  A  QUALIFIED  STRUC-
TURE, AND WHO IS SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A OR TWENTY-TWO
OF THIS CHAPTER, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO
THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04752-01-3

S. 1671                             2

  (2) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TWENTY PERCENT
OF  ALL  ELIGIBLE  COSTS  WHICH  ARE  INCURRED IN THE TAXABLE YEAR, AS A
RESULT OF ASBESTOS REMEDIATION WITH A QUALIFIED  ASBESTOS  PROJECT.  THE
CREDIT  SHALL  BE  ALLOWED  FOR  THE TAXABLE YEAR IN WHICH THE QUALIFIED
ASBESTOS  PROJECT  IS  FIRST  COMMENCED  AND FOR THE NEXT TWO SUCCEEDING
TAXABLE YEARS. THE CREDIT AUTHORIZED PURSUANT TO THIS SECTION SHALL  NOT
EXCEED  ONE  MILLION  DOLLARS  FOR  THE  THREE TAXABLE YEARS ALLOWED AND
CLAIMED. THE COSTS, EXPENSES AND OTHER AMOUNTS FOR  WHICH  A  CREDIT  IS
ALLOWED  AND  CLAIMED  UNDER  THIS  SUBDIVISION SHALL NOT BE USED IN THE
CALCULATION OF ANY OTHER CREDIT ALLOWED UNDER THIS CHAPTER.
  (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT  PROVIDED  FOR  IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
  ARTICLE 9: SECTION 187-S.
  ARTICLE 9-A: SECTION 210, SUBDIVISION 46.
  ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (VV).
  S  2.  The tax law is amended by adding a new section 187-s to read as
follows:
  S 187-S. ASBESTOS  REMEDIATION  CREDIT.  1.  ALLOWANCE  OF  CREDIT.  A
TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN
SECTION TWENTY-THREE-A OF THIS CHAPTER, AGAINST  THE  TAXES  IMPOSED  BY
THIS  ARTICLE.  PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH CREDIT ALLOW-
ABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-FOUR OF  THIS
ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER THE AMOUNT
OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED BY SECTION
ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2.  APPLICATION OF CREDIT. THE CREDIT UNDER THIS SECTION FOR ANY TAXA-
BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS  THAN  THE
APPLICABLE  MINIMUM  TAX  PRESCRIBED  BY  THIS ARTICLE. IF, HOWEVER, THE
AMOUNT OF CREDIT ALLOWABLE UNDER  THIS  SECTION  FOR  ANY  TAXABLE  YEAR
REDUCES  THE  TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
SUCH TAXABLE YEAR SHALL BE TREATED  AS  AN  OVERPAYMENT  OF  TAX  TO  BE
REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
  S 3. Section 210 of the tax law is amended by adding a new subdivision
46 to read as follows:
  46. ASBESTOS REMEDIATION CREDIT. (A) ALLOWANCE OF CREDIT.  A  TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL  BE  ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER  THIS  SUBDIVISION
FOR  ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE HIGHER AMOUNT PRESCRIBED IN PARAGRAPHS (C) AND (D) OF  SUBDIVI-
SION  ONE  OF  THIS  SECTION.  HOWEVER, IF THE AMOUNT OF CREDITS ALLOWED
UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR  REDUCES  THE  TAX  TO  SUCH
AMOUNT,  ANY  AMOUNT  OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND EIGHTY-SIX OF
THIS CHAPTER.  PROVIDED, HOWEVER, THE PROVISIONS OF  SUBSECTION  (C)  OF
SECTION  ONE  THOUSAND  EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO
INTEREST SHALL BE PAID THEREON.
  S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended  by adding a new clause (xxxv) to read as
follows:

S. 1671                             3

(XXXV) ASBESTOS REMEDIATION          AMOUNT OF CREDIT UNDER
CREDIT UNDER SUBSECTION (VV)         SUBDIVISION FORTY-SIX OF
                                     SECTION TWO HUNDRED TEN
  S  5. Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
  (VV) ASBESTOS REMEDIATION CREDIT. (1) ALLOWANCE OF CREDIT. A  TAXPAYER
WHO HAS UNDERTAKEN A QUALIFIED ASBESTOS PROJECT ON AN EXISTING STRUCTURE
SHALL  BE  ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION TWEN-
TY-THREE-A OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT  ALLOWED  UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH  YEAR,  THE  EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
  S 6. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2013.

K1201

In support of the Palisades Interstate Park Commission's opposition to LG Electronics Corporation's plans for the construction of it...

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  • 13 / May / 2014
    • REFERRED TO TOURISM, PARKS, ARTS AND SPORTS DEVELOPMENT
  • 19 / May / 2014
    • REPORTED REFERRED TO RULES
  • 19 / May / 2014
    • REPORTED TO CALENDAR FOR CONSIDERATION
  • 19 / May / 2014
    • ADOPTED

Resolution Details

Versions:
K1201
Law Section:
Resolutions, Legislative

text

K1201


LEGISLATIVE RESOLUTION in support of the Palisades Interstate Park
Commission's opposition to LG Electronics Corporation's plans for the
construction of its new headquarters which pose a new threat and prece-
dent to the scenic beauty of the Palisades

WHEREAS, The Palisades Interstate Park Commission was created to main-
tain and operate park land "for the use of the public and for the
purpose of preserving the scenic beauty of the Palisades and other lands
therein", and is comprised of five representatives from New York and
five representatives from New Jersey, each appointed by their respective
Governor; and
WHEREAS, On February 25, 2014, the Palisades Interstate Park Commis-
sion unanimously passed a resolution formally opposing LG Electronics'
new headquarters as it is currently planned; and
WHEREAS, The Commission found LG Electronics' planned 143-foot build-
ing poses a new threat and precedent to the scenic beauty of the Pali-
sades north of the George Washington Bridge which would spoil the Inter-
state Park and the sweeping vistas which have been protected by more
than a century of conservation; and
WHEREAS, The Palisades, a National Natural and Historic landmark
formed of igneous (volcanic) rock 200 million years ago in the late
Triassic period, and shaped during the last Ice Age 15,000 years ago,
provide one of the last untouched natural vistas in the New York metro-
politan region; and
WHEREAS, A late-19th Century threat to the Palisades from the ravages
of industrial quarrying spawned a conservation effort by then-New York
Governor Theodore Roosevelt and New Jersey Governor Foster McGowan
Voorhees which began with the formation of the Palisades Interstate
Parks Commission in 1900, and culminated with the dedication in 1909 of
the Palisades Interstate Park to mark the 300th Anniversary of Henry
Hudson's famous trip up the River that now bears his name; and
WHEREAS, The proposed LG headquarters, if built as designed, would
rise well above the treeline and is a fourfold increase upon existing
zoning, even though LG's 27-acre site can easily accommodate a lower
building which would bring in as many jobs and as much tax revenue; and
WHEREAS, The proposed LG tower would also open the door to more devel-
opment, ruining a several thousand-year-old vista seen by the original
Native American settlers, European explorer Henry Hudson and enjoyed by
millions on both sides of the River to this day; and
WHEREAS, A wide coalition of citizens from New York and beyond have
appealed to LG to be a good neighbor and build its new headquarters so
that it does not exceed the tree line; and
WHEREAS, Recent letters from the National Park Service's National
Historic Landmark Manager and NE Region Natural Resources Chief detail
the significance of the area and how the construction of the building as
currently proposed threatens the integrity of this nationally designated
area; and
WHEREAS, This Legislative Body joins the growing number of public
officials who have raised their voices in opposition to the LG Electron-
ics plan including Charles E. Schumer, US Senator; The Honorable Andrew
M. Cuomo, Governor of the State of New York; and Eric T. Schneiderman,
New York Attorney General; as well as numerous New York State Senators
and Assembly Members, New York City Council Members, Manhattan and Bronx
Community Board Members, and countless thousands of concerned individ-
uals, including four former New Jersey governors and six nearby New
Jersey mayors; and

WHEREAS, This Legislative Body finds the height of the proposed LG
Electronics Headquarters building above the tree line is not in the
public interest of New Yorkers and Americans who value our national
resources and historic landmarks; now, therefore, be it
RESOLVED, That this Legislative Body pause in its deliberations in
support of the Palisades Interstate Park Commission's opposition to LG
Electronics Corporation's plans for the construction of its new head-
quarters which pose a new threat and precedent to the scenic beauty of
the Palisades; and be it further
RESOLVED, That copies of this Resolution, suitably engrossed, be tran-
smitted to the LG Electronics Corporation, the Palisades Interstate Park
Commission, and Kathleen A. Donovan, Bergen County Executive.

senate Bill S7222

Designates a portion of the state highway system as the "Theodore Roosevelt Memorial Parkway"

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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

Summary

Designates a portion of the state highway system as the "Theodore Roosevelt Memorial Parkway".

Bill Details

See Assembly Version of this Bill:
A10228
Versions:
S7222
Current Committee:
Law Section:
Highway Law
Laws Affected:
Add §343-z, Hway L

Sponsor Memo

BILL NUMBER:S7222 REVISED 05/04/12

TITLE OF BILL:
An act
to amend the highway law, in relation to designating a portion of the
state highway system in the city of New York and the counties of Nassau
and Suffolk as the "Theodore Roosevelt Memorial Parkway"

PURPOSE:
To honor Theodore Roosevelt, our 26th President.

SUMMARY OF PROVISIONS:
Amends the Highway Law to add a new section designating Northern State
Parkway the Theodore Roosevelt Memorial Parkway.

JUSTIFICATION:
Theodore Roosevelt was a native New Yorker who achieved greatness in
multiple endeavors.
His indomitable spirit led a frail young boy to lead a famous charge
up San Juan Hill, be roughneck cowboy in an untamed west and then the
New York City Police Commissioner, Assemblyman, Vice President and
the 26th President. During his life, he opened our national parks,
built the Panama Canal, led the United States onto the world stage
when he sent the "Great White fleet" around the world. He took on the
trusts and won antitrust legislation, expanded our national park
system and won a Nobel Prize for mediating the Russo-Japanese War. He
was truly the quintessential American looked up to by those
generations that followed him. This legislation would honor the
memory of one of our most distinguished New Yorkers by designating
the Grand Central Parkway and Northern State Parkway as the Theodore
Roosevelt Memorial Parkway.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
Immediately.

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

                                  7222

                            I N  S E N A T E

                               May 2, 2012
                               ___________

Introduced  by  Sen. LAVALLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Transportation

AN ACT to amend the highway law, in relation to designating a portion of
  the state highway system in the city of New York and the  counties  of
  Nassau and Suffolk as the "Theodore Roosevelt Memorial Parkway"

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

  Section 1. Legislative findings. The  legislature  hereby  finds  that
Theodore Roosevelt, the twenty-sixth President of the United States, was
one  of  our  greatest  New  Yorkers.  His  dedication to public service
spanned local, state and federal government  levels  as  New  York  City
Police  Commissioner,  Assemblyman, Governor, Assistant Secretary of the
Navy, Vice President and President. A  native  of  New  York,  Teddy  or
"T.R."  as  he  was  called,  was  a Nobel peace prize winner, war hero,
trustbuster, and conservationist. It is the intent of this act to recog-
nize the many contributions of Theodore Roosevelt to our state and coun-
try.
  S 2. The highway law is amended by adding a new section 343-z to  read
as follows:
  S  343-Z.  PORTION OF THE STATE HIGHWAY SYSTEM TO BE DESIGNATED AS THE
"THEODORE ROOSEVELT MEMORIAL PARKWAY". ALL THAT  PORTION  OF  THE  STATE
HIGHWAY  SYSTEM KNOWN AS THE GRAND CENTRAL PARKWAY BEGINNING IN THE CITY
OF NEW YORK AT THE SOUTHERN END OF THE ROBERT F. KENNEDY BRIDGE  TO  THE
NORTHERN  STATE  PARKWAY AND CONTINUING ALONG THE NORTHERN STATE PARKWAY
THROUGH THE COUNTIES OF NASSAU AND SUFFOLK TO THE TERMINUS OF THE NORTH-
ERN STATE PARKWAY IN THE UNINCORPORATED COMMUNITY OF  HAUPPAUGE  IN  THE
TOWNS OF ISLIP AND SMITHTOWN, COUNTY OF SUFFOLK, SHALL BE DESIGNATED AND
KNOWN AS THE "THEODORE ROOSEVELT MEMORIAL PARKWAY".
  S  3. The commissioner of transportation shall provide for the instal-
lation and maintenance of adequate signing of the state  highway  system
as  designated  pursuant  to  section two of this act. However, to avoid
confusion and to limit any possible disruption of commerce,  the  desig-
nation  called for pursuant to section two of this act shall be one of a
ceremonial nature and the official name of such  highway  shall  not  be
changed as a result of this act.
  S 4. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15645-01-2

senate Bill S4342

Makes certain offenders convicted of certain homicide, hate, terrorism and major drug trafficking crimes ineligible for merit, presumptive release and limited credit time

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Bill Status


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

actions

Summary

Makes certain offenders convicted of certain homicide, hate, terrorism and major drug trafficking crimes ineligible for merit, presumptive release and limited credit time.

Bill Details

Versions:
S4342
Current Committee:
Law Section:
Correction Law
Laws Affected:
Amd §§803, 803-b & 806, Cor L

Votes

Sponsor Memo

BILL NUMBER:S4342

TITLE OF BILL: An act to amend the correction law, in relation to
making ineligible for merit, presumptive release, and limited credit
time, offenders convicted of certain homicide, hate, terrorism and
major drug trafficking crimes

Purpose of Bill: This bill would amend the Correction Law to provide
uniformity and consistency in the listing of offenses that would make
an inmate ineligible for merit time, presumptive release and limited
credit time allowance programs.

Summary of Provisions:

Section one of the bill would amend Correction Law § 803(1)(d) to add
as excludable crimes for the merit time program all homicides, hate
crimes, terrorism and operating as a major trafficker, and also would
make technical corrections to the existing statutory references to the
crimes of incest and aggravated harassment of an employee by an
inmate.

Section two of the bill would amend Correction Law § 803-b(1)(a) to
add as excludable crimes for the limited credit time program operating
as a major trafficker, aggravated harassment of an employee by and
inmate, all incest offenses, hate crimes and terrorism.

Section three of the bill would amend Correction Law § 806(1)(i) to
expand the list of excludable crimes for the presumptive release
program to include all homicide offenses and to add aggravated
harassment of an employee by an inmate, hate crimes and terrorism, and
would also make a technical correction to the existing reference to
incest.

Section four of the bill provides the effective date.

Existing Law: The merit time program allows inmates, who meet the
criteria, to reduce their minimum period by one-sixth in the case of
an indeterminate sentence, and to reduce the term by one-seventh in
the case of a determinate sentence. An inmate is ineligible for this
program if he or she is serving an indeterminate sentence for a
non-drug class A-I felony, or any sentence for a violent felony,
certain homicide offenses, incest, a crime involving the use of a
child in a sexual performance or aggravated harassment of an employee
by an inmate.

The Limited Credit Time Allowance (LCTA) program allows eligible
inmates to receive a six-month sentence reduction. In general, this
applies to the class of inmates who are not eligible for merit time,
except that, an individual under sentence for first-degree murder, a
sex offense or an attempt or conspiracy to commit such an offense is
ineligible for the LCTA.

The presumptive release program for non-violent inmates allows
qualified inmates serving indeterminate sentences to be released
without an appearance before the Board of Parole. An inmate is not
eligible if he or she is presently convicted of, or has previously
been convicted of, a class A-I felony, a violent felony, certain


delineated homicide offenses, a sex offense, incest or a crime
involving the sexual performance of a child.

Prior Legislative History: This is a new bill.

Statement in Support: The amendments proposed in the bill are
intended to provide uniformity and consistency in the listing of
eligible offenses for these three programs that inure to the benefit
of eligible inmates, either by shortening an inmate's period of
incarceration or increasing the likelihood of his or her release.

For the merit time program, the law currently lists certain homicide
offenses, such as vehicular manslaughter and criminally negligent
homicide, as offenses for which an inmate is not eligible for the
program. However, when a new offense is added to the Penal Law, it is
necessary to amend Correction Law § 803(1)(d) to add that new offense
to the list of ineligible offenses, something that is not always done,
even when the new crime, such as aggravated vehicular homicide, is of
greater severity than crimes on the ineligibility list. To maintain
consistency in the law, it is preferable instead to generically refer
to all homicide offenses in Article 125 of the Penal law as crimes of
exclusion for the merit time program.

This approach was followed in Chapter 56 of the Laws of 2009, when the
list of offenses making an inmate ineligible for the Shock
Incarceration Program was amended to include all homicide offenses
defined in Article 125. This same approach should be followed in
defining eligibility for the merit time program.

Similarly, at various times the law has been amended to list specific
crimes, such as incest, the use of a child in a sexual performance and
aggravated harassment of an employee by an inmate, as ineligible
crimes, in addition to the broad categories of all class A-I non-drug
felonies and all violent crimes. Consistent with this approach, an
individual convicted of a hate crime, terrorism or operating as a
major trafficker should likewise be ineligible for merit time.

This same approach should be taken with respect to the limited credit
time allowance program established in Correction Law § 803-b. A person
who is serving a sentence for a hate crime, terrorism or operating as
a major trafficker should likewise be ineligible for the limited
credit time allowance, In addition, because incest is now defined in
three different degrees, a technical amendment to include all three
offenses in the list of eligible offenses is appropriate.

Similar changes should be made to the eligibility criteria for
participation in the presumptive release for non-violent inmates
program set forth in Correction Law § 806. The only difference is that
because inmates convicted of any class A-I felony offense are already
ineligible for this program, there is no need to separately identify
operating as a major trafficker as a crime of exclusion.

Budget Implications: None.

Effective Date: This bill would take effect 30 days after it becomes
a law.


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

                                  4342

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 21, 2013
                               ___________

Introduced  by  Sen.  GALLIVAN  --  (at  request  of  the  Department of
  Corrections and Community  Supervision)  --  read  twice  and  ordered
  printed,  and  when  printed to be committed to the Committee on Crime
  Victims, Crime and Correction

AN ACT to amend the correction law, in relation to making ineligible for
  merit,  presumptive  release,  and  limited  credit  time,   offenders
  convicted  of  certain  homicide, hate, terrorism and major drug traf-
  ficking crimes

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

  Section  1.  Subparagraph  (ii)  of  paragraph (d) of subdivision 1 of
section 803 to the correction law, as added by chapter 738 of  the  laws
of 2004, is amended to read as follows:
  (ii)  Such  merit  time allowance shall not be available to any person
serving an indeterminate sentence authorized for an A-I felony  offense,
other  than  an A-I felony offense defined in article two hundred twenty
of the penal law, or any sentence imposed for a violent  felony  offense
as  defined  in  section  70.02  of  the penal law, [manslaughter in the
second degree, vehicular manslaughter in the  second  degree,  vehicular
manslaughter  in  the  first  degree, criminally negligent homicide,] AN
OFFENSE DEFINED IN ARTICLE ONE HUNDRED TWENTY-FIVE OF THE PENAL LAW,  an
offense  defined  in  article  one  hundred  thirty of the penal law, AN
incest OFFENSE DEFINED IN ARTICLE TWO HUNDRED FIFTY-FIVE  OF  THE  PENAL
LAW,  [or]  an offense defined in article two hundred sixty-three of the
penal law, AN OFFENSE DEFINED IN ARTICLE FOUR HUNDRED EIGHTY-FIVE OF THE
PENAL LAW, AN OFFENSE DEFINED IN ARTICLE  FOUR  HUNDRED  NINETY  OF  THE
PENAL  LAW,  or  aggravated  harassment  of  an employee by an inmate AS
DEFINED IN SECTION 240.32 OF THE PENAL LAW. NOTWITHSTANDING THE  FOREGO-
ING,  SUCH  MERIT  TIME  ALLOWANCE  SHALL NOT BE AVAILABLE TO ANY PERSON
SERVING A SENTENCE IMPOSED  FOR  OPERATING  AS  A  MAJOR  TRAFFICKER  AS
DEFINED IN SECTION 220.77 OF THE PENAL LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08998-01-3

S. 4342                             2

  S 2. Paragraph (a) of subdivision 1 of section 803-b of the correction
law,  as added by section 4 of part L of chapter 56 of the laws of 2009,
is amended to read as follows:
  (a)  "eligible  offender"  means  a  person  under  the custody of the
department or confined  in  a  facility  in  the  department  of  mental
hygiene,  other  than  a person who is subject to a sentence imposed for
murder in the first degree as defined in section  125.27  of  the  penal
law, OPERATING AS A MAJOR TRAFFICKER AS DEFINED IN SECTION 220.77 OF THE
PENAL  LAW, AGGRAVATED HARASSMENT OF AN EMPLOYEE BY AN INMATE AS DEFINED
IN SECTION 240.32 OF THE PENAL LAW, an offense defined  in  article  one
hundred  thirty  of  [such]  THE PENAL law, AN INCEST OFFENSE DEFINED IN
ARTICLE TWO HUNDRED FIFTY-FIVE OF THE PENAL LAW, AN OFFENSE  DEFINED  IN
ARTICLE FOUR HUNDRED EIGHTY-FIVE OF THE PENAL LAW, AN OFFENSE DEFINED IN
ARTICLE  FOUR  HUNDRED  NINETY  OF  THE  PENAL  LAW,  or an attempt or a
conspiracy to commit any such offense, who is otherwise subject to:
  (i) an indeterminate sentence imposed for [any]  A  class  A-I  felony
offense  other than criminal possession of a controlled substance in the
first degree as defined in section 220.21 of the penal law  or  criminal
sale of a controlled substance in the first degree as defined in section
220.43  of  such  law  or  an  attempt  or  a  conspiracy to commit such
controlled substance offense; or
  (ii) an indeterminate or determinate sentence imposed for  an  offense
listed in subdivision one of section 70.02 of the penal law; or
  (iii)  an indeterminate or determinate sentence imposed for an offense
defined in article one hundred twenty-five of the penal law.
  S 3. Paragraph (i) of subdivision 1 of section 806 of  the  correction
law,  as added by section 5 of part E of chapter 62 of the laws of 2003,
is amended to read as follows:
  (i) the inmate has not been convicted previously of, nor is  presently
serving  a  sentence  imposed  for  a class A-I felony, a violent felony
offense as defined in section 70.02 of the penal law,  [manslaughter  in
the  second degree, vehicular manslaughter in the second degree, vehicu-
lar manslaughter in the first degree, criminally negligent homicide,] AN
OFFENSE DEFINED IN ARTICLE ONE HUNDRED TWENTY-FIVE OF THE PENAL LAW,  an
offense  defined  in article one hundred thirty of the penal law, AGGRA-
VATED HARASSMENT OF AN EMPLOYEE BY  AN  INMATE  AS  DEFINED  IN  SECTION
240.32  OF  THE  PENAL  LAW,  AN  incest  OFFENSE DEFINED IN ARTICLE TWO
HUNDRED FIFTY-FIVE OF THE PENAL LAW, [or] an offense defined in  article
two  hundred sixty-three of the penal law, AN OFFENSE DEFINED IN ARTICLE
FOUR-HUNDRED EIGHTY-FIVE OF THE PENAL LAW,  OR  AN  OFFENSE  DEFINED  IN
ARTICLE FOUR HUNDRED NINETY OF THE PENAL LAW,
  S  4.  This  act shall take effect on the thirtieth day after it shall
have become a law; provided, however, that the  amendments  to  subpara-
graph  (ii)  of  paragraph  (d)  of  subdivision 1 of section 803 of the
correction law made by section one of this  act  shall  not  affect  the
expiration  of such section and shall be deemed to expire therewith; and
provided, further, that the amendments to paragraph (i) of subdivision 1
of section 806 of the correction law made by section three of  this  act
shall not affect the repeal of such section and shall be deemed repealed
therewith.

senate Bill S4153

Provides for family members of a crime victim and interested parties to make statements to members of the parole board

download pdf

Sponsor

Bill Status


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

actions

Summary

Provides for family members of a crime victim and interested parties to make statements to members of the parole board; provides that such oral statement shall be made to the members of the state board of parole who will determine whether the defendant is released.

Bill Details

See Assembly Version of this Bill:
A6167
Versions:
S4153
Current Committee:
Law Section:
Criminal Procedure Law
Laws Affected:
Amd §440.50, CP L; amd §259-i, Exec L

Sponsor Memo

BILL NUMBER:S4153

TITLE OF BILL: An act to amend the criminal procedure law and the
executive law, in relation to requiring that all family members of a
crime victim and all interested parties who want to give a victim
impact statement to parole board members be allowed to do so

PURPOSE: Provides for family members of a crime victim and interested
parties to make statements to members of the parole board.

SUMMARY OF PROVISIONS:

Section 1. Section 440.50 of the criminal procedure law, as added by
chapter 496 of the laws of 1978, subdivision 1 as amended by section
80 of subpart S of part C of chapter 62 of the laws of 2011, and
subdivision 2 as amended by chapter 14 of laws of 1985. Section 2.
Paragraph (c) of subdivision 2 of section 28-f-1 of subpart A of part
C of chapter 62 of the laws of 2011. Section 3. This act shall take
effect on the first of November next succeeding the date on which it
shall have become a law.

JUSTIFICATION: Prior to a convicted criminals parole hearing, it is
necessary that proper action is taken to ensure all evidence is
brought to the attention and consideration of the parole board. It is
therefore crucial to hear testimony from not only the victim and the
criminal, but family members and interested parties of a crime victim
as well. Any person who has been involved in the case and can provide
sufficient information should be allowed to go before all three
members of the parole board to testify. Previously, only one parole
board member was required to hear testimony from family members.
Giving family members the opportunity to speak before the parole board
will make the process open and more fair to a victim's family who has
gone through an emotional roller coaster since the criminal act was
committed, A convict has the ability to plead his case before all
three members of the parole board. Why can't all family members and
interested parties have the same opportunity to speak to all board
members? It is the states responsibility that crime victim's rights be
preserved, ensuring a more judicious process.

LEGISLATIVE HISTORY: 2012: S.2946 - Referred to Codes / A.7050 -
Referred to Codes 2011: S.2946 - 3rd Reading Calendar/A.3596 -
Referred to Codes 2010: S.730 - Referred to Codes/A.3596 - Referred to
Codes 2009: S.730 - Referred to Codes/A.3596 - Referred to Codes 2008:
S.6825 - Passed Senate/A.10118 - Referred to Codes

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect on the first of November
next succeeding the date on which it shall have become a law.

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

                                  4153

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 12, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Codes

AN ACT to amend the criminal procedure law and  the  executive  law,  in
  relation  to  requiring  that all family members of a crime victim and
  all interested parties who want to give a victim impact  statement  to
  parole board members be allowed to do so

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

  Section 1. Section 440.50 of the criminal procedure law, as  added  by
chapter  496 of the laws of 1978, subdivision 1 as amended by section 80
of subpart B of part C of chapter 62 of the laws of 2011,  and  subdivi-
sion  2 as amended by chapter 14 of the laws of 1985, is amended to read
as follows:
S 440.50 Notice to crime victims, FAMILY MEMBERS OF A CRIME VICTIM OR AN
           INTERESTED PARTY of case disposition.
  1. Upon the request of a victim of a crime, A FAMILY MEMBER OF A CRIME
VICTIM OR AN INTERESTED PARTY, or in any event in all cases in which the
final disposition includes a conviction of a violent felony  offense  as
defined in section 70.02 of the penal law or a felony defined in article
one hundred twenty-five of such law, the district attorney shall, within
sixty  days of the final disposition of the case, inform the victim OR A
FAMILY MEMBER OF A CRIME VICTIM OR AN INTERESTED PARTY WHO  REQUESTS  TO
BE  INFORMED by letter of such final disposition. If such final disposi-
tion results in the commitment of the defendant to the  custody  of  the
department of corrections and community supervision for an indeterminate
sentence,  the notice provided to the crime victim, A FAMILY MEMBER OF A
CRIME VICTIM OR AN INTERESTED PARTY shall also inform [the  victim]  HIM
OR  HER  of  his  or her right to submit a written, audiotaped, or vide-
otaped victim impact statement to  the  department  of  corrections  and
community  supervision  or to meet personally with [a member] MEMBERS of
the state board of parole WHO WILL DETERMINE WHETHER  THE  DEFENDANT  IS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05451-01-3

S. 4153                             2

RELEASED  at  a  time  and  place  separate  from the personal interview
between a member or members of the board and the inmate and make such  a
statement,  subject  to procedures and limitations contained in rules of
the  board,  both  pursuant  to  subdivision  two of section two hundred
fifty-nine-i of the executive law. The right of  the  victim,  A  FAMILY
MEMBER OF THE CRIME VICTIM OR AN INTERESTED PARTY under this subdivision
to  submit  a written victim impact statement or to meet personally with
[a member] MEMBERS of the state board of parole applies to each personal
interview between a member or members of the board and the inmate.
  2. As used in this section,  "victim"  means  any  person  alleged  or
found,  upon  the record, to have sustained physical or financial injury
to person or property as a direct result  of  the  crime  charged  or  a
person  alleged  or found to have sustained, upon the record, an offense
under article one hundred thirty of the penal law, or in the case  of  a
homicide or minor child, the victim's family.
  3.  As  used  in  this  section, "final disposition" means an ultimate
termination of the case at the trial level including,  but  not  limited
to,  dismissal,  acquittal, or imposition of sentence by the court, or a
decision by the district attorney, for whatever reason, to not file  the
case.
  4.  AS USED IN THIS SECTION, "FAMILY MEMBER OF A CRIME VICTIM" MEANS A
MEMBER OF THE VICTIM'S IMMEDIATE FAMILY WHO IS AT  LEAST  SIXTEEN  YEARS
OLD.
  5.  AS  USED  IN THIS SECTION, "INTERESTED PARTY" SHALL MEAN A PERSON,
WHO IS NOT A FAMILY MEMBER OF A CRIME VICTIM, DESIGNATED  BY  THE  JUDGE
WHO  IMPOSES  THE  SENTENCE  ON  THE  DEFENDANT,  AS A PERSON WHO HAS AN
INVOLVEMENT WITH THE CASE SUFFICIENT TO MAKE HIM OR  HER  AN  INTERESTED
PARTY. THE JUDGE WHO IMPOSES THE SENTENCE ON A DEFENDANT SHALL DESIGNATE
INTERESTED PARTIES, IF ANY, AT THE TIME OF SENTENCING.
  S  2. Paragraph (c) of subdivision 2 of section 259-i of the executive
law, as separately amended by chapters 40 and 126 of the laws  of  1999,
subparagraph  (A) as amended by section 38-f-1 of subpart A of part C of
chapter 62 of the laws of 2011, is amended to read as follows:
  (c) (A) Discretionary release on parole shall not be granted merely as
a reward for good conduct  or  efficient  performance  of  duties  while
confined  but  after  considering  if  there is a reasonable probability
that, if such inmate is released, he will live  and  remain  at  liberty
without violating the law, and that his release is not incompatible with
the  welfare of society and will not so deprecate the seriousness of his
crime as to undermine respect for law.  In  making  the  parole  release
decision, the procedures adopted pursuant to subdivision four of section
two  hundred fifty-nine-c of this article shall require that the follow-
ing be considered: (i) the institutional record including program  goals
and accomplishments, academic achievements, vocational education, train-
ing  or  work  assignments,  therapy  and  interactions  with  staff and
inmates; (ii) performance, if any,  as  a  participant  in  a  temporary
release  program;  (iii)  release  plans  including community resources,
employment, education and training and support services available to the
inmate; (iv) any deportation order  issued  by  the  federal  government
against the inmate while in the custody of the department and any recom-
mendation  regarding deportation made by the commissioner of the depart-
ment pursuant to section one hundred forty-seven of the correction  law;
(v)  any statement made to the board by the crime victim or the victim's
representative, where the crime victim is deceased  or  is  mentally  or
physically  incapacitated OR A FAMILY MEMBER OF A CRIME VICTIM OR INTER-
ESTED PARTY AS DEFINED IN SECTION 440.50 OF THE CRIMINAL PROCEDURE  LAW;

S. 4153                             3

(vi) the length of the determinate sentence to which the inmate would be
subject  had  he or she received a sentence pursuant to section 70.70 or
section 70.71 of the penal law for  a  felony  defined  in  article  two
hundred twenty or article two hundred twenty-one of the penal law; (vii)
the  seriousness  of  the  offense with due consideration to the type of
sentence, length of  sentence  and  recommendations  of  the  sentencing
court,  the district attorney, the attorney for the inmate, the pre-sen-
tence probation report as well as consideration of  any  mitigating  and
aggravating  factors,  and activities following arrest prior to confine-
ment; and (viii) prior criminal record, including the nature and pattern
of offenses, adjustment to any previous probation or parole  supervision
and  institutional  confinement. The board shall provide toll free tele-
phone access for crime victims, FAMILY  MEMBERS  OF  CRIME  VICTIMS  AND
INTERESTED  PARTIES  AS DEFINED IN SECTION 440.50 OF THE CRIMINAL PROCE-
DURE LAW. In the case of an  oral  statement  made  in  accordance  with
subdivision  one  of  section 440.50 of the criminal procedure law, [the
parole board member shall present a written report of the  statement  to
the  parole  board]  SUCH ORAL STATEMENT SHALL BE MADE TO THE MEMBERS OF
THE STATE BOARD OF PAROLE WHO WILL DETERMINE WHETHER  THE  DEFENDANT  IS
RELEASED.  A crime victim's representative shall mean the crime victim's
closest surviving relative, the committee or guardian of such person, or
the legal representative of any such person. Such statement submitted by
the victim or victim's representative, OR A FAMILY  MEMBER  OF  A  CRIME
VICTIM  OR INTERESTED PARTY AS DEFINED IN SECTION 440.50 OF THE CRIMINAL
PROCEDURE LAW may include information concerning threatening  or  intim-
idating  conduct  toward the victim, the victim's representative, or the
victim's family, made by the person sentenced and  occurring  after  the
sentencing.  Such  information  may include, but need not be limited to,
the threatening or intimidating conduct of any other person who or which
is directed by the person sentenced.
  (B) Where a crime victim or  victim's  representative  as  defined  in
subparagraph  (A) of this paragraph OR A FAMILY MEMBER OF A CRIME VICTIM
OR INTERESTED PARTY AS DEFINED IN SECTION 440.50 OF THE CRIMINAL  PROCE-
DURE  LAW,  or other person submits to the parole board a written state-
ment concerning the release of an inmate, the parole  board  shall  keep
that individual's name and address confidential.
  S 3. This act shall take effect on the first of November next succeed-
ing the date on which it shall have become a law.

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