NY State Senate Bill 2013-S4749B

Senate Bill S4749B

2013-2014 Legislative Session

Requires the secretary of state to establish standards for inspection and certification of green roofs and provides for a green roof installation credit

download bill text pdf

Archive: Last Bill Status - In Senate Committee Finance Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 25, 2014	reported and committed to finance
Jan 27, 2014	print number 4749b
Jan 27, 2014	amend and recommit to environmental conservation
Jan 08, 2014	referred to environmental conservation
Apr 25, 2013	print number 4749a
Apr 25, 2013	amend (t) and recommit to environmental conservation
Apr 22, 2013	referred to environmental conservation

Votes

- Mar 25, 2014 - Environmental Conservation Committee Vote
  S4749B
  
  12
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Environmental Conservation Committee Vote: Mar 25, 2014
      
      aye (12)
      
      Avella
      
      Espaillat
      
      Grisanti
      
      LaValle
      
      Latimer
      
      Little
      
      Marcellino
      
      Maziarz
      
      O'Brien
      
      Serrano
      
      Tkaczyk
      
      Young
      
      aye wr (1)
      
      O'Mara

Bill Amendments

Original

B (Active)

2013-S4749 - Details

Current Committee:: Senate Finance
Law Section:: Executive Law
Laws Affected:: Add §94-b, Exec L; amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6971
2017-2018: S2283
2019-2020: S947

2013-S4749 - Summary

Requires the secretary of state to establish standards for 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 credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.

2013-S4749 - Sponsor Memo

                                BILL NUMBER:S4749

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:

This legislation would require the Commissioner of Environmental
Conservation to establish standards for inspection and certification
of green roofs and provides for a green roof installation credit.

SUMMARY OF 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 of 55% for the
installation cost of a roof garden. The tax credit shall not exceed
55,000.

Section 3. Establishes the effective date.

JUSTIFICATION:

In addition to the aesthetic value of the roof garden for the
resident(s) of the building where it is installed, the green roof
would also serve several other functions. First, the gardens absorb
the heat of the sun without heating the temperature of the building,
which keeps the building cooler in the summer and requires less energy
output by the resident(s). 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 oxygen in urban areas.

Commercial installation of roof gardens can cost 510-524 per square
foot, which is why a tax credit would add an extra incentive for
building owners to install roof gardens.

LEGISLATIVE HISTORY:

2011-12:A. 7046 Environmental Conservation
2009-10:A. 7413-A Finance/S. 2763-A Environmental Conservation

FISCAL IMPLICATIONS:

The fiscal implications of this legislation are to be determined.

EFFECTIVE DATE:

This act shall take effect immediately provided that section one of
this act shall take effect January 1, 2014 and that section two 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 an completed on or before such effective date.

2013-S4749 - Bill Text download pdf

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

                                  4749

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 22, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Environmental Conser-
  vation

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.
                                                           LBD04755-01-3

S. 4749                             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  FOURTEEN 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 OF 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  FOURTEEN,  IN  WHICH  THE  GREEN ROOF IS
INSTALLED.

S. 4749                             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 January 1, 2014 and that  section  two  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.

2013-S4749A - Details

Current Committee:: Senate Finance
Law Section:: Executive Law
Laws Affected:: Add §94-b, Exec L; amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6971
2017-2018: S2283
2019-2020: S947

2013-S4749A - Summary

2013-S4749A - Sponsor Memo

                                BILL NUMBER:S4749A

TITLE OF BILL:  An act to amend the executive 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: This legislation would require the
Secretary of State to establish standards for inspection and
certification of green roofs and provides for a green roof
installation credit.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Amends the Executive Law by adding a new Section 94-b,
which would require the Secretary of State 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 of 55% for the
installation cost of a roof garden. The tax credit shall not exceed
$5,000.

Section 3. Establishes the effective date.

JUSTIFICATION: In addition to the aesthetic value of the roof garden
for the resident(s) of the building where it is installed, the green
roof would also serve several other functions. First, the gardens
absorb the heat of the sun without heating the temperature of the
building, which keeps the building cooler in the summer and requires
less energy output by the resident(s). 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 oxygen in urban areas.

Commercial installation of roof gardens can cost 510-524 per square
foot, which is why a tax credit would add an extra incentive for
building owners to install roof gardens.

PRIOR LEGISLATIVE HISTORY: A. 7046 of 2011/2012 A. 7413-A and S.
2763-A of 2009/2010 Similar to S. 4362-A of 2007/2008

FISCAL IMPLICATIONS: The fiscal implications of this legislation are
to be determined.

EFFECTIVE DATE: This act shall take effect immediately provided that
section one of this act shall take effect January 1, 2014 and that
section two 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 an completed on or before such
effective date.

2013-S4749A - Bill Text download pdf

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

                                 4749--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 22, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Environmental Conser-
  vation -- committee discharged, bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend  the  executive  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

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

  Section 1. The executive law is amended by adding a new  section  94-b
to read as follows:
  S  94-B.  GREEN  ROOF INSPECTION AND CERTIFICATION.   1. THE SECRETARY
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  MAINTE-
NANCE  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-INSTALLATION 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 COMMER-
CIAL INSTALLERS AND THE PUBLIC OF ANY PROHIBITIONS AND  RECOMMENDATIONS.
INSPECTION  AFTER INSTALLATION SHALL INCLUDE, IN ADDITION TO PRE-INSTAL-
LATION CRITERIA, THE TESTING OF RUNOFF WATER FOR  ENVIRONMENTALLY  UNAC-
CEPTABLE CHEMICAL FERTILIZERS.
  2.  THE  SECRETARY  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.
                                                           LBD04755-03-3

S. 4749--A                          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  FOURTEEN 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 OF 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  FOURTEEN,  IN  WHICH  THE  GREEN ROOF IS
INSTALLED.

S. 4749--A                          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 January 1, 2014 and that  section  two  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.

2013-S4749B (ACTIVE) - Details

Current Committee:: Senate Finance
Law Section:: Executive Law
Laws Affected:: Add §94-b, Exec L; amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6971
2017-2018: S2283
2019-2020: S947

2013-S4749B (ACTIVE) - Summary

2013-S4749B (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4749B

TITLE OF BILL:  An act to amend the executive 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:

This legislation would require the Commissioner of Environmental Conser-
vation to establish standards for inspection and certification of green
roofs and provides for a green roof installation credit.

SUMMARY OF 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 of 55% for the installation cost
of a roof garden. The tax credit shall not exceed $5,000.

Section 3. Establishes the effective date.

JUSTIFICATION:

In addition to the aesthetic value of the roof garden for the
resident(s) of the building where it is installed, the green roof would
also serve several other functions. First, the gardens absorb the heat
of the sun without heating the temperature of the building, which keeps
the building cooler in the summer and requires less energy output by the
resident(s). 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 oxygen in
urban areas.

Commercial installation of roof gardens can cost 510-524 per square
foot, which is why a tax credit would add an extra incentive for build-
ing owners to install roof gardens.

LEGISLATIVE HISTORY:

2011-12:A. 7046 Environmental Conservation
2009-10:A. 7413-A Finance/S. 2763-A Environmental Conservation

FISCAL IMPLICATIONS:

The fiscal implications of this legislation are to be determined.

EFFECTIVE DATE:

This act shall take effect immediately provided that section one of this
act shall take effect January 1, 2015 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 are authorized and directed to be made
an completed on or before such effective date.

2013-S4749B (ACTIVE) - Bill Text download pdf

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

                                 4749--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 22, 2013
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Environmental Conser-
  vation -- committee discharged, bill  amended,  ordered  reprinted  as
  amended  and  recommitted  to  said  committee  --  recommitted 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  executive  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

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

  Section 1. The executive law is amended by adding a new  section  94-b
to read as follows:
  S  94-B.  GREEN  ROOF INSPECTION AND CERTIFICATION.   1. THE SECRETARY
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  MAINTE-
NANCE  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-INSTALLATION 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 COMMER-
CIAL INSTALLERS AND THE PUBLIC OF ANY PROHIBITIONS AND  RECOMMENDATIONS.
INSPECTION  AFTER INSTALLATION SHALL INCLUDE, IN ADDITION TO PRE-INSTAL-
LATION CRITERIA, THE TESTING OF RUNOFF WATER FOR  ENVIRONMENTALLY  UNAC-
CEPTABLE CHEMICAL FERTILIZERS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04755-04-4

S. 4749--B                          2

  2.  THE  SECRETARY  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  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 OF 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. 4749--B                          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  FIFTEEN,  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 January 1, 2015 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 are authorized and
directed to be made and completed on or before such effective date.

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