senate Bill S2444B

2013-2014 Legislative Session

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

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 28, 2014 print number 2444b
amend and recommit to finance
Feb 11, 2014 reported and committed to finance
Feb 06, 2014 print number 2444a
amend and recommit to environmental conservation
Jan 08, 2014 referred to environmental conservation
Apr 16, 2013 reported and committed to finance
Jan 17, 2013 referred to environmental conservation

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

view additional co-sponsors

S2444 - Bill Details

See Assembly Version of this Bill:
A628A
Current Committee:
Senate Finance
Law Section:
Environmental Conservation Law
Laws Affected:
Add §3-0308, En Con L; amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S7051A, A578A
2009-2010: S863, A1803

S2444 - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2444

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

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

SUMMARY OF SPECIFIC PROVISIONS:

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

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

Section 3: Provides for an effective date.

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

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

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

FISCAL IMPLICATIONS: To be determined.

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


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

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

                                  2444

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

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

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

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

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

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

S. 2444                             2

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

S. 2444                             3

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

Co-Sponsors

view additional co-sponsors

S2444A - Bill Details

See Assembly Version of this Bill:
A628A
Current Committee:
Senate Finance
Law Section:
Environmental Conservation Law
Laws Affected:
Add §3-0308, En Con L; amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S7051A, A578A
2009-2010: S863, A1803

S2444A - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2444A

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

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

SUMMARY OF SPECIFIC PROVISIONS:

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

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

Section 3: Provides for an effective date.

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

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

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

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately provided that
section one of this act shall take effect on the one hundred eightieth
day after it shall have become a law and that section 2 of this act
shall apply to taxable years commencing on or after January 1, 2016;
provided, however, that effective immediately, the addition, amendment
and/or repeal of any rule or regulation necessary for the implementation
of this act on its effective date are authorized and directed to be made
and completed on or before such effective date.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2444--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sens.  KLEIN, BALL, ESPAILLAT, HOYLMAN, LATIMER, PARKER,
  VALESKY -- read twice and ordered printed,  and  when  printed  to  be
  committed  to the Committee on Environmental Conservation -- recommit-
  ted to the Committee on Environmental Conservation 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 environmental conservation law, in relation to  pre-
  installation  review and certification of green roof materials; and to
  amend the tax law, in relation to establishing a green roof  installa-
  tion credit

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

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02640-02-4

S. 2444--A                          2

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

S. 2444--A                          3

  (7)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER
JANUARY  FIRST,  TWO  THOUSAND  SIXTEEN,  IN  WHICH  THE  GREEN  ROOF IS
INSTALLED.
  (8)  CARRYOVER  OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS
OF SUCH CREDIT, ALLOWABLE UNDER THIS SUBSECTION  FOR  ANY  TAXABLE  YEAR
SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED  OVER  TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 3. This act shall take effect immediately provided that section  one
of  this act shall take effect on the one hundred eightieth day after it
shall have become a law and that section two of this act shall apply  to
taxable years commencing on or after January 1, 2016; provided, however,
that effective immediately, the addition, amendment and/or repeal of any
rule  or  regulation necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on or
before such effective date.

Co-Sponsors

view additional co-sponsors

S2444B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A628A
Current Committee:
Senate Finance
Law Section:
Environmental Conservation Law
Laws Affected:
Add §3-0308, En Con L; amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S7051A, A578A
2009-2010: S863, A1803

S2444B (ACTIVE) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2444B

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

PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to
promote the increased construction of and number of "green roofs",
also known as roof gardens, established on residential and mixed used
residential/commercial buildings. The establishment of additional
green roofs can be a beneficial tool to help increase the absorption
of carbon gasses in urban and other thickly settled areas and help to
cool such areas in the summer. Further, such roof gardens can help to
minimize the amount of rain water runoff that needs to be channeled to
and disposed of in an urban area's storm water drainage system and
water treatment facilities. The bill establishes standards for the
construction and maintenance "green roofs" and provides a tax credit
for home owners that install such qualified gardens.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Adds a new Environmental Conservation Law section 3-0308,
to authorize the Department of Environmental Conservation to develop a
program to establish standards for the construction of certified green
roofs that are eligible for a personal income tax credit pursuant to
bill section 2. The standards to be established by the Department
should help to facilitate the establishment of such green roofs, but
such standards should be done in a manner to increase the success rate
and benefits derived from such green roofs.

Section 2: Adds Tax Law section 606 (u) to provide a partial personal
income tax credit for the costs associated with the installation of a
qualified green roof (roof garden). The tax credit shall consist of
55% of the installation costs of such roof and shall be capped at
$5,000. It also provides for a method to apportion the personal income
tax between two or more taxpayers that reside in the same building
that has a green roof installed.

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

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

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


A.S449-A Referred to Ways and Means/S.4362A -Referred to Environmental
Conservation

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately provided that
section one of this act shall take effect on the one hundred eightieth
day after it shall have become a law and bill section 2 shall apply to
taxable years commencing on or after January 1, 2016.

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

                                 2444--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sens.  KLEIN, AVELLA, BALL, ESPAILLAT, HOYLMAN, LATIMER,
  PARKER, VALESKY -- read twice and ordered printed, and when printed to
  be committed to the Committee on Environmental Conservation --  recom-
  mitted  to  the  Committee on Environmental Conservation in accordance
  with Senate Rule 6, sec. 8  --  committee  discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  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 environmental conservation law, in relation to pre-
  installation review and certification of green roof materials; and  to
  amend  the tax law, in relation to establishing a green roof installa-
  tion credit

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

  Section  1.  The environmental conservation law is amended by adding a
new section 3-0308 to read as follows:
S 3-0308. GREEN ROOF PROGRAM, INSPECTION AND CERTIFICATION.
  1. THE COMMISSIONER SHALL  DEVELOP  STANDARDS  FOR  THE  CONSTRUCTION,
INSTALLATION  AND  CERTIFICATION OF GREEN ROOFS THAT CAN BE ELIGIBLE FOR
THE GREEN ROOF INSTALLATION  PERSONAL  INCOME  TAX  CREDIT  PURSUANT  TO
SUBSECTION  (U)  OF SECTION SIX HUNDRED SIX OF THE TAX LAW.  SUCH STAND-
ARDS SHALL INCLUDE CRITERIA FOR INSPECTION AND  CERTIFICATION  OF  GREEN
ROOF PLANS PRIOR TO INSTALLATION AND INSPECTION AFTER SUCH INSTALLATION.
SUCH PRE-INSTALLATION CRITERIA FOR CERTIFICATION MAY INCLUDE, BUT NOT BE
LIMITED  TO:   PLANT GROWTH RATE AND DROUGHT TOLERANCE, APPROPRIATE ROOT
SYSTEMS FOR SUCH GREEN ROOFS, APPROPRIATE PLANT IRRIGATION,  NUTRITIONAL
AND  MAINTENANCE REQUIREMENTS, POTENTIAL GENERATION OF ALLERGENS AND THE
POSSIBLE NEED FOR REMEDIAL INDOOR AIR  FILTRATION  TO  THE  SUBJECT  AND
ADJACENT BUILDINGS.  INSPECTION AND CERTIFICATION AFTER INSTALLATION MAY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02640-04-4

S. 2444--B                          2

INCLUDE, IN ADDITION TO PRE-INSTALLATION CRITERIA, THE TESTING OF RUNOFF
WATER FOR ENVIRONMENTALLY UNACCEPTABLE LEVELS OF POLLUTANTS.
  2.  THE COMMISSIONER MAY DELEGATE TO MUNICIPAL BUILDING INSPECTORS THE
DUTIES TO REVIEW AND APPROVE PLANS AND ISSUE THE CERTIFICATION  REQUIRED
IN SUBDIVISION ONE OF THIS SECTION.
  3. FOR PURPOSES OF THIS SECTION:
  A.  "GREEN  ROOF" MEANS ROOFING ON AN ELIGIBLE BUILDING THAT COVERS AT
LEAST FIFTY PERCENT  OF  SUCH  BUILDING'S  ELIGIBLE  ROOFTOP  SPACE  AND
INCLUDES (1) A WEATHERPROOF AND WATERPROOF ROOFING MEMBRANE LAYER, (2) A
ROOT  BARRIER  LAYER,  (3)  IF  APPROPRIATE,  AN  INSULATION  LAYER THAT
COMPLIES WITH THE STATE ENERGY CONSERVATION  CONSTRUCTION  CODE,  (4)  A
DRAINAGE  LAYER THAT COMPLIES WITH THE STATE UNIFORM FIRE PREVENTION AND
BUILDING CODE AND IS  DESIGNED  SO  THE  DRAINS  CAN  BE  INSPECTED  AND
CLEANED,  (5) A GROWTH MEDIUM, INCLUDING NATURAL OR SIMULATED SOIL, WITH
A DEPTH OF AT LEAST TWO INCHES, (6) IF THE DEPTH OF THE GROWTH MEDIUM IS
LESS THAN THREE INCHES, AN  INDEPENDENT  WATER  HOLDING  LAYER  THAT  IS
DESIGNED TO PREVENT THE RAPID DRYING OUT OF SUCH MEDIUM MAY BE REQUIRED,
UNLESS  THE  GREEN  ROOF  CONTAINS  A  SUFFICIENT  PERCENTAGE OF DROUGHT
RESISTANT PLANTS TO SURVIVE, AND (7) A VEGETATION LAYER COVERED BY  LIVE
PLANTS  SUCH  AS  (I) SEDUM OR EQUALLY DROUGHT RESISTANT AND HARDY PLANT
SPECIES, (II) NATIVE PLANT  SPECIES,  AND/OR  (III)  AGRICULTURAL  PLANT
SPECIES.
  B.  "ELIGIBLE  BUILDING"  MEANS  A  RESIDENTIAL  BUILDING OR MIXED-USE
BUILDING WITH RESIDENTIAL UNITS.
  C. "ELIGIBLE ROOFTOP SPACE" MEANS THE  TOTAL  SPACE  AVAILABLE  ON  AN
ELIGIBLE BUILDING TO SUPPORT A GREEN ROOF.
  S  2. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
  (U) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY-
ER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS  BEGINNING  ON  OR  AFTER
JANUARY  FIRST,  TWO  THOUSAND  SIXTEEN  AGAINST THE TAX IMPOSED BY THIS
ARTICLE FOR THE INSTALLATION OF A  QUALIFIED  GREEN  ROOF  AS  CERTIFIED
PURSUANT  TO  SECTION  3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW. THE
AMOUNT OF THE CREDIT SHALL BE FIFTY-FIVE PERCENT OF QUALIFIED GREEN ROOF
INSTALLATION EXPENDITURES, BUT SHALL NOT EXCEED THE  MAXIMUM  CREDIT  OF
FIVE THOUSAND DOLLARS.
  (2)  QUALIFIED  GREEN  ROOF  INSTALLATION  EXPENDITURES.  (A) THE TERM
"QUALIFIED GREEN ROOF INSTALLATION EXPENDITURES" MEANS EXPENDITURES  FOR
THE  PURCHASE,  CONSTRUCTION AND INSTALLATION OF A CERTIFIED GREEN ROOF,
AS PROVIDED IN SECTION 3-0308 OF  THE  ENVIRONMENTAL  CONSERVATION  LAW,
WHICH  IS INSTALLED IN CONNECTION WITH RESIDENTIAL PROPERTY OR MIXED-USE
PROPERTY, WHICH IS (I) LOCATED IN THIS STATE; (II) WHICH IS OWNED BY THE
TAXPAYER; AND (III) WHICH IS USED BY THE TAXPAYER AS HIS OR HER  PRINCI-
PAL RESIDENCE.
  (B)  SUCH  QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES FOR PLANT
MATERIAL, NATURAL OR SIMULATED SOIL  IRRIGATION  AND  DRAINAGE  SYSTEMS,
ESTABLISHMENT  OF ROOT SYSTEMS AND THE LABOR COSTS PROPERLY ALLOCABLE TO
ON-SITE PREPARATION, ASSEMBLY AND ORIGINAL  INSTALLATION,  ARCHITECTURAL
AND ENGINEERING SERVICES, PRE-INSTALLATION CRITERIA FOR INSTALLATION AND
DESIGNS  AND  PLANS DIRECTLY RELATED TO THE CONSTRUCTION OR INSTALLATION
OF THE QUALIFIED GREEN ROOF.
  (C) SUCH QUALIFIED EXPENDITURES SHALL NOT INCLUDE  INTEREST  OR  OTHER
FINANCE CHARGES.
  (3)  GREEN  ROOF  PRE-INSTALLATION  CRITERIA.  THE  TERM  "GREEN  ROOF
PRE-INSTALLATION CRITERIA" MAY INCLUDE, BUT NOT BE LIMITED TO,  CRITERIA
SUCH  AS GROWTH RATE AND DROUGHT TOLERANCE OF SELECTED PLANTS, APPROPRI-

S. 2444--B                          3

ATE PLANT IRRIGATION, NUTRITIONAL AND MAINTENANCE  REQUIREMENTS,  GENER-
ATION  OF ALLERGENS AND THE POSSIBLE NEED FOR REMEDIAL AIR FILTRATION TO
THE SUBJECT AND ADJACENT BUILDINGS  AS  PRESCRIBED  IN  ACCORDANCE  WITH
SECTION 3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW.
  (4)  CONDOMINIUM/COOPERATIVE  HOUSING. WHERE A QUALIFIED GREEN ROOF IS
INSTALLED BY A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUS-
ING CORPORATION, A TAXPAYER WHO IS A MEMBER OF SUCH ASSOCIATION OR IS  A
TENANT-STOCKHOLDER  MAY  FOR  THE  PURPOSE  OF  THIS  SUBSECTION CLAIM A
PROPORTIONATE SHARE  OF  THE  TOTAL  EXPENSES  AS  EXPENDITURE  FOR  THE
PURPOSES OF THE CREDIT ATTRIBUTABLE TO HIS OR HER PRINCIPAL RESIDENCE.
  (5)  MULTIPLE TAXPAYERS. WHERE A QUALIFIED GREEN ROOF IS PURCHASED AND
INSTALLED IN A PRINCIPAL RESIDENCE SHARED BY TWO OR MORE TAXPAYERS,  THE
AMOUNT  OF  THE  CREDIT  ALLOWABLE  UNDER  THIS SUBSECTION FOR EACH SUCH
TAXPAYER SHALL BE PRORATED ACCORDING TO  THE  PERCENTAGE  OF  THE  TOTAL
EXPENDITURE FOR SUCH ROOF CONTRIBUTED BY EACH TAXPAYER.
  (6)  GRANTS. FOR PURPOSES OF DETERMINING THE AMOUNT OF THE EXPENDITURE
INCURRED IN PURCHASING AND INSTALLING THE GREEN ROOF, THE AMOUNT OF  ANY
FEDERAL,  STATE  OR LOCAL GRANT RECEIVED BY THE TAXPAYER, WHICH WAS USED
FOR THE PURCHASE AND/OR INSTALLATION OF SUCH  ROOF  AND  WHICH  WAS  NOT
INCLUDED  IN  THE  FEDERAL  GROSS  INCOME  OF THE TAXPAYER, SHALL NOT BE
INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
  (7) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
SHALL  BE  ALLOWED  WITH  RESPECT  TO THE TAXABLE YEAR, COMMENCING AFTER
JANUARY FIRST,  TWO  THOUSAND  SIXTEEN,  IN  WHICH  THE  GREEN  ROOF  IS
INSTALLED.
  (8)  CARRYOVER  OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS
OF SUCH CREDIT, ALLOWABLE UNDER THIS SUBSECTION  FOR  ANY  TAXABLE  YEAR
SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED  OVER  TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 3. This act shall take effect immediately provided that section  one
of  this act shall take effect on the one hundred eightieth day after it
shall have become a law and that section two of this act shall apply  to
taxable years commencing on or after January 1, 2016; provided, however,
that effective immediately, the addition, amendment and/or repeal of any
rule  or  regulation necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on or
before such effective date.

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