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

                                  8744

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              June 5, 2009
                               ___________

Introduced  by  M.  of  A.  KOLB,  BACALLES,  BARCLAY, BURLING, CALHOUN,
  CORWIN, DUPREY, HAYES,  McDONOUGH,  MOLINARO,  OAKS,  QUINN,  RABBITT,
  SCOZZAFAVA,  TOBACCO, WALKER -- Multi-Sponsored by -- M. of A. HAWLEY,
  JORDAN, McKEVITT, SALADINO, SAYWARD, TEDISCO, THIELE, TOWNSEND -- read
  once and referred  to  the  Committee  on  Economic  Development,  Job
  Creation, Commerce and Industry

AN  ACT  to  amend the environmental conservation law, the state finance
  law, the tax law and the real property law, in relation to  establish-
  ing  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11500-02-9
              

A. 8744                             2

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
  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  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 govern-
ment[.]; 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

A. 8744                             3

THE  CREDIT  IS  ALLOWED AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
SUCH YEAR OR YEARS.
  (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
12 to read as follows:
  12. FOR ANY TAXABLE YEAR BEGINNING ON  OR  AFTER  JANUARY  FIRST,  TWO
THOUSAND  TEN,  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-l to read as follows:
  S  421-L.  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:

A. 8744                             4

  (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
  (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.

A. 8744                             5

  S  7.  Subparagraph  (i)  of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 34 of part S-1 of chapter  57
of the laws of 2009, is amended to read as follows:
  (i) 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) [and], THE GREEN POWER OR
GREEN  DEVELOPMENT  PROJECTS  EXEMPTION  PROVIDED   FOR   IN   PARAGRAPH
FORTY-FOUR  OF  SUBDIVISION  (A) AND the clothing and footwear exemption
provided for in paragraph thirty 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 or such clothing and footwear exemption OR
SUCH GREEN POWER OR GREEN DEVELOPMENT PROJECTS EXEMPTION.
  S 8. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (p) to read as follows:
  (P)  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

A. 8744                             6

SECTION ELEVEN HUNDRED EIGHT AND SUCH SECTION ELEVEN HUNDRED EIGHT SHALL
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 2010) 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:
  (a)  the  department  of  environmental  conservation shall promulgate
rules and  regulations  necessary  and  appropriate  to  carry  out  the
purposes of this act; and
  (b)  the  amendments to subparagraph (i) of paragraph 1 of subdivision
(a) of section 1210 of the tax law made by section  seven  of  this  act
shall  take effect on the same date and in the same manner as section 34
of part S-1 of chapter 57 of the laws of 2009, as amended, takes effect.