senate Bill S1787A

2013-2014 Legislative Session

Establishes a tax credit for homeowners and businesses to build permeable surfaces

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Archive: Last Bill Status -


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 21, 2014 print number 1787a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

S1787 - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6750

S1787 - Summary

Establishes a tax credit for homeowners and businesses to build permeable surfaces.

S1787 - Sponsor Memo

S1787 - Bill Text download pdf

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

                                  1787

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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  credits  against  tax  for
  homeowners and businesses to build permeable surfaces

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

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (vv) to read as follows:
  (VV) CREDIT FOR HOMEOWNERS AND BUSINESSES TO BUILD PERMEABLE SURFACES.
(1)(A)  HOMEOWNERS  WHO  CONSTRUCT  A PERMEABLE SURFACE AS PART OF THEIR
REAL PROPERTY, DURING THE TAXABLE YEAR, SHALL BE ELIGIBLE TO  RECEIVE  A
TAX  CREDIT  FOR  UP  TO  FIFTY PERCENT OF THE COST OF CONSTRUCTION, NOT
EXCEEDING FIVE THOUSAND DOLLARS.
  (B) FOR PURPOSES OF THIS SUBSECTION THE  FOLLOWING  DEFINITIONS  SHALL
APPLY:
  (I)  HOMEOWNER  IS  DEFINED  AS  A  NEW  YORK  RESIDENT  FOR  THE PAST
TWENTY-FOUR MONTHS AND WHO OWNS A SINGLE FAMILY OR MULTI-FAMILY DWELLING
FOR RESIDENTIAL PURPOSES WITHIN NEW YORK STATE.
  (II) PERMEABLE SURFACE, SHALL MEAN ANY PERMEABLE  PAVING  THAT  ALLOWS
THE  MOVEMENT  OF WATER AND AIR AROUND THE PAVING MATERIALS. A PERMEABLE
SURFACE SHALL INCLUDE BUT NOT BE LIMITED TO:  SIDEWALKS,  DRIVEWAYS  AND
PARKING LOTS.
  (2)(A)  BUSINESSES  WHO  CONSTRUCT  A PERMEABLE SURFACE ADJACENT TO OR
WITHIN ONE THOUSAND FEET OF THE PROPERTY, DURING THE TAXABLE YEAR, SHALL
BE ELIGIBLE TO RECEIVE A TAX CREDIT FOR UP TO FIFTY PERCENT OF THE  COST
OF CONSTRUCTION, NOT EXCEEDING FIVE THOUSAND DOLLARS.
  (B)  FOR  PURPOSES  OF THIS SUBSECTION THE FOLLOWING DEFINITIONS SHALL
APPLY:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05322-01-3

S1787A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6750

S1787A (ACTIVE) - Summary

Establishes a tax credit for homeowners and businesses to build permeable surfaces.

S1787A (ACTIVE) - Sponsor Memo

S1787A (ACTIVE) - Bill Text download pdf

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

                                 1787--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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

AN  ACT  to  amend  the  tax law, in relation to credits against tax for
  homeowners and businesses to build permeable surfaces

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

  Section  1.   Subsections (yy) and (zz) of section 606 of the tax law,
as relettered by section 5 of part H of chapter 1 of the laws  of  2003,
are  relettered subsections (yyy) and (zzz) and a new subsection (xx) is
added to read as follows:
  (XX) CREDIT FOR HOMEOWNERS AND BUSINESSES TO BUILD PERMEABLE SURFACES.
(1)(A) HOMEOWNERS WHO CONSTRUCT A PERMEABLE SURFACE  AS  PART  OF  THEIR
REAL  PROPERTY,  DURING THE TAXABLE YEAR, SHALL BE ELIGIBLE TO RECEIVE A
TAX CREDIT FOR UP TO FIFTY PERCENT OF  THE  COST  OF  CONSTRUCTION,  NOT
EXCEEDING FIVE THOUSAND DOLLARS.
  (B)  FOR  PURPOSES  OF THIS SUBSECTION THE FOLLOWING DEFINITIONS SHALL
APPLY:
  (I) HOMEOWNER  IS  DEFINED  AS  A  NEW  YORK  RESIDENT  FOR  THE  PAST
TWENTY-FOUR MONTHS AND WHO OWNS A SINGLE FAMILY OR MULTI-FAMILY DWELLING
FOR RESIDENTIAL PURPOSES WITHIN NEW YORK STATE.
  (II)  PERMEABLE  SURFACE,  SHALL MEAN ANY PERMEABLE PAVING THAT ALLOWS
THE MOVEMENT OF WATER AND AIR AROUND THE PAVING MATERIALS.  A  PERMEABLE
SURFACE  SHALL  INCLUDE  BUT NOT BE LIMITED TO: SIDEWALKS, DRIVEWAYS AND
PARKING LOTS.
  (2)(A) BUSINESSES WHO CONSTRUCT A PERMEABLE  SURFACE  ADJACENT  TO  OR
WITHIN ONE THOUSAND FEET OF THE PROPERTY, DURING THE TAXABLE YEAR, SHALL

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

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