Senate Bill S7784

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

                                  7784

                            I N  S E N A T E

                              June 9, 2014
                               ___________

Introduced  by  Sens.  GRISANTI,  MARCELLINO  --  read twice and ordered
  printed, and when printed to be committed to the Committee on Environ-
  mental Conservation

AN ACT to amend the environmental conservation law,  the  tax  law,  the
  economic development law and the general municipal law, in relation to
  eligibility  for  participation in the brownfield cleanup program, and
  assignment of the brownfield redevelopment tax credits; to amend  part
  H  of  chapter 1 of the laws of 2003, amending the tax law relating to
  brownfield redevelopment tax credits, remediated brownfield credit for
  real property taxes for qualified sites and environmental  remediation
  insurance  credits,  in  relation to tax credits for certain sites; to
  amend the environmental conservation law,  in  relation  to  hazardous
  waste  generator  fees and taxes; to amend the environmental conserva-
  tion law, the public authorities law and the  state  finance  law,  in
  relation  to  the  environmental  restoration  program;  and to repeal
  certain provisions of the environmental conservation law and  the  tax
  law  relating  thereto  (Part  A); and to amend the navigation law, in
  relation to responsible parties for petroleum contaminated  sites  and
  incentives  to  parties who are willing to remediate petroleum contam-
  inated sites (Part B)

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

  Section  1.  This  act enacts into law components of legislation which
are necessary to implement the provisions relating to brownfields.  Each
component  is  wholly  contained  within  a  Part  identified as Parts A
through B. The effective date for each  particular  provision  contained
within  such  Part  is  set  forth in the last section of such Part. Any
provision in any section contained within a Part, including  the  effec-
tive  date  of  the  Part, which makes a reference to a section "of this
act", when used in connection with that particular component,  shall  be
deemed  to  mean  and  refer to the corresponding section of the Part in
which it is found. Section three of this  act  sets  forth  the  general
effective date of this act.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15524-01-4
              

S. 7784                             2

                                 PART A

  Section  1.  Subdivision  (b)  of section 27-1318 of the environmental
conservation law, as amended by section 2 of part E of  chapter  577  of
the laws of 2004, is amended to read as follows:
  (b)  Within  [sixty]  ONE  HUNDRED  EIGHTY days of commencement of the
remedial design, the owner of an inactive hazardous waste disposal site,
and/or any person responsible for implementing  a  remedial  program  at
such  site,  where  institutional  or  engineering controls are employed
pursuant to this title, shall execute an environmental easement pursuant
to title thirty-six of article seventy-one of this chapter.
  S 2. Subdivisions 2 and 7-a of section 27-1405  of  the  environmental
conservation  law, subdivision 2 as amended and subdivision 7-a as added
by section 2 of part A of chapter 577 of the laws of 2004,  are  amended
and  four new subdivisions 14-a, 14-b, 20-a, and 29 are added to read as
follows:
  2. "Brownfield site" or "site" shall  mean  any  real  property[,  the
redevelopment  or  reuse  of which may be complicated by the presence or
potential presence of] WHERE a contaminant OR CONTAMINANTS, DO NOT OVER-
WHELMINGLY CONSIST OF HISTORICAL FILL, AND EXCEED AT MORE  THAN  MINIMAL
LEVELS  THE  SOIL CLEANUP OBJECTIVES ESTABLISHED PURSUANT TO SUBDIVISION
SIX OF SECTION 27-1415 OF THIS TITLE OR OTHER HEALTH-BASED  OR  ENVIRON-
MENTAL STANDARDS PROMULGATED BY THE DEPARTMENT THAT ARE APPLICABLE BASED
ON  THE REASONABLY ANTICIPATED USE OF THE PROPERTY, AS DETERMINED BY THE
APPLICANT,  WHICH  CONTAMINATION  IS  DEMONSTRATED  BY  COMPLETION   AND
SUBMISSION  OF  AN  ASTM PHASE II ENVIRONMENTAL ASSESSMENT REPORT WITHIN
NINETY DAYS OF APPLICATION SUBMISSION, AND, IN ADDITION,  IS  CHARACTER-
IZED  BY ANY OR ALL OF THE FOLLOWING: (I) A CURRENT LEGACY OF VACANCY OR
ABANDONMENT FROM PREVIOUS  INDUSTRIAL  OR  COMMERCIAL  ACTIVITY  OR  TAX
DELINQUENCY  FOR  AT LEAST ONE YEAR PRIOR TO THE DATE OF APPLICATION; OR
(II) A CURRENT AND HISTORICAL LEGACY OF SEVERE  ECONOMIC  OR  FUNCTIONAL
UNDERUTILIZATION  INCLUDING  USE  OF  SUCH  SITE AS A HAZARDOUS WASTE OR
SOLID WASTE FACILITY; OR (III) IN  THE  CASE  OF  A  SITE  CHARACTERIZED
PRIMARILY  BY  FORMER  INDUSTRIAL  ACTIVITY, FUNCTIONAL OBSOLESCENCE; OR
(IV) THE PROJECTED COST OF THE INVESTIGATION AND  REMEDIATION  BASED  ON
THE  REASONABLY  ANTICIPATED  USE  OF  THE PROPERTY AS DETERMINED BY THE
APPLICANT EXCEEDS FIFTY PERCENT OF THE CERTIFIED APPRAISED VALUE OF  THE
PROPERTY ABSENT CONTAMINATION; OR (V) THE SITE HAS BEEN CERTIFIED BY THE
MUNICIPALITY  IN  WHICH THE SITE IS LOCATED AS MEETING ANY OF THE CONDI-
TIONS SET FORTH  IN  THIS  OPENING  PARAGRAPH.  [Such  term]  EXCEPT  AS
PROVIDED  IN  PARAGRAPH (F) OF THIS SUBDIVISION, BROWNFIELD SITE OR SITE
shall not include real property:
  (a) listed in the registry of inactive hazardous waste disposal  sites
under section 27-1305 of this article at the time of application to this
program  and  given a classification as described in subparagraph one or
two of paragraph b of subdivision two of section 27-1305 of  this  arti-
cle[; provided, however except until July first, two thousand five, real
property  listed  in  the  registry of inactive hazardous waste disposal
sites under subparagraph two  of  paragraph  b  of  subdivision  two  of
section  27-1305  of  this  article  prior to the effective date of this
article, where such real property is owned by a volunteer shall  not  be
deemed ineligible to participate and further provided that the status of
any  such  site  as listed in the registry shall not be altered prior to
the issuance of a certificate of completion pursuant to section  27-1419
of  this  title].  THE DEPARTMENT'S ASSESSMENT OF ELIGIBILITY UNDER THIS

S. 7784                             3

PARAGRAPH SHALL NOT  CONSTITUTE  A  FINDING  CONCERNING  LIABILITY  WITH
RESPECT TO THE PROPERTY;
  (b) listed on the national priorities list established under authority
of 42 U.S.C. section 9605;
  (c) subject to an enforcement action under title seven or nine of this
article,  [except]  OR  PERMITTED  AS  a  treatment, storage or disposal
facility [subject to a permit]; provided, that nothing herein  contained
shall  be deemed otherwise to exclude from the scope of the term "brown-
field site" a hazardous waste treatment, storage  or  disposal  facility
having  interim  status  according  to  regulations  promulgated  by the
commissioner;
  (d) subject to an order for cleanup pursuant to article twelve of  the
navigation  law  or  pursuant  to title ten of article seventeen of this
chapter except such property shall not be deemed  ineligible  if  it  is
subject to a stipulation agreement; or
  (e)  subject  to  any  other  on-going  state or federal environmental
enforcement action related to the contamination which is at or emanating
from the site subject to the present application.
  (F) IF A VOLUNTEER SUBMITS A REQUEST FOR PARTICIPATION FOR REAL  PROP-
ERTY  THAT  WOULD  OTHERWISE BE DEEMED EXCLUDED FROM CLASSIFICATION AS A
BROWNFIELD SITE PURSUANT TO PARAGRAPH (A), (C),  (D),  OR  (E)  OF  THIS
SUBDIVISION, SUCH REAL PROPERTY SHALL NOT BE EXCLUDED, REGARDLESS OF THE
STATUS  OF  ANY REMEDIAL PROGRAM AT THE SITE, EVEN IF THE PROPERTY IS IN
THE OPERATION, MAINTENANCE AND MONITORING PHASE, PROVIDED THERE IS STILL
CONTAMINATION ON THE PROPERTY TO REMEDIATE,  AND  FURTHER  PROVIDED  THE
VOLUNTEER  ENTERS INTO A BROWNFIELD SITE CLEANUP AGREEMENT IN ACCORDANCE
WITH SECTION 27-1409 OF THIS TITLE REQUIRING THE VOLUNTEER  TO  COMPLETE
THE REQUIRED REMEDIATION TO IMPLEMENT A REDEVELOPMENT PROJECT. IF A SITE
IS  ADMITTED  INTO THE PROGRAM, THE RELEVANT STATUTES AND REGULATIONS OF
THE PROGRAM SHALL SERVE AS THE PRIMARY GUIDANCE TO  THE  DEPARTMENT  FOR
THE  DEPARTMENT'S  OVERSIGHT  AND OTHER RESPONSIBILITIES TOWARD THE SITE
AND THE SITE'S APPLICANTS. ANY ON-GOING STATE REMEDIAL PROGRAM, ENFORCE-
MENT ACTION OR ORDER WITH REGARD TO THE SITE  SHALL  BE  STAYED  BY  THE
BROWNFIELD  SITE  CLEANUP AGREEMENT, AND SHALL TERMINATE WHEN THE VOLUN-
TEER RECEIVES A CERTIFICATE OF COMPLETION PURSUANT TO SECTION 27-1419 OF
THIS TITLE, EXCEPT TO THE EXTENT THE ON-GOING  STATE  REMEDIAL  PROGRAM,
ENFORCEMENT  ACTION  OR ORDER IS SEEKING TO REQUIRE AN OWNER OF THE SITE
AT THE TIME OF THE DISPOSAL, OR OTHER PERSON  RESPONSIBLE  ACCORDING  TO
APPLICABLE  PRINCIPLES  OF STATUTORY OR COMMON LAW LIABILITY, TO ADDRESS
AN IMMINENT AND SUBSTANTIAL THREAT TO PUBLIC HEALTH OR  THE  ENVIRONMENT
OR  PAY  PENALTIES  OR  RESPONSE COSTS, IN WHICH CASE THE DEPARTMENT CAN
CONTINUE TO SEEK ENFORCEMENT AGAINST THE  RESPONSIBLE  PARTIES.  IN  THE
EVENT THE BROWNFIELD SITE CLEANUP AGREEMENT IS TERMINATED, OR THE VOLUN-
TEER  OR SUBSEQUENT SITE OWNER OR OPERATOR FAIL TO COMPLY WITH THE TERMS
OF AN ENVIRONMENTAL EASEMENT IF ONE HAS BEEN CREATED PURSUANT  TO  TITLE
THIRTY-SIX  OF  ARTICLE  SEVENTY-ONE OF THIS CHAPTER, ANY STATE REMEDIAL
PROGRAM, ENFORCEMENT ACTION OR ORDER MAY RESUME OR BE RECOMMENCED  AFTER
TIMELY  NOTICE  TO  ALL CONCERNED PARTIES.  IF THE PROPERTY IS LISTED IN
THE REGISTRY OF INACTIVE HAZARDOUS WASTE DISPOSAL  SITES  UNDER  SECTION
27-1305 OF THIS ARTICLE, IT SHALL CEASE TO BE CLASSIFIED IN THE REGISTRY
UPON ISSUANCE OF THE CERTIFICATE OF COMPLETION PERTAINING TO THE CURRENT
AND  FUTURE  STATUS  OF THE PROPERTY, UNLESS SUCH CERTIFICATE IS REVOKED
FOR GOOD CAUSE.
  7-a. "Contaminant" shall mean hazardous waste, HISTORIC FILL MATERIAL,
and/or petroleum as such terms are defined in this section.

S. 7784                             4

  14-A. "SEVERE ECONOMIC OR FUNCTIONAL UNDERUTILIZATION" SHALL MEAN  THE
BROWNFIELD  SITE AND ANY IMPROVEMENTS: (A) ON WHICH A BUILDING OR BUILD-
INGS CONTAINING NO MORE THAN FIFTY PERCENT OF THE PERMISSIBLE FLOOR AREA
UNDER APPLICABLE ZONING IS BEING UTILIZED; OR (B) HAS A VALUE  OF  EQUAL
TO  OR  LESS THAN SEVENTY PERCENT OF THE FLOOR AREA OF THE AVERAGE VALU-
ATION OF LAND IN THE COUNTY OR CITY IN WHICH THE LAND IS LOCATED, EXCEPT
IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE  INHABITANTS  WHERE
THE  AVERAGE VALUATION SHALL BE BASED ON THE COUNTY IN WHICH THE LAND IS
LOCATED.
  14-B. "FUNCTIONAL OBSOLESCENCE" SHALL MEAN THE BROWNFIELD SITE AND ANY
IMPROVEMENTS THEREON THAT: (A) CAN NO LONGER BE FUNCTIONALLY OR  ECONOM-
ICALLY  UTILIZED  IN  THE  CAPACITY  IN  WHICH  IT WAS FORMERLY UTILIZED
BECAUSE OF: (I) THE CONFIGURATION OF THE BUILDING; OR  (II)  SUBSTANTIAL
STRUCTURAL  DEFECTS  NOT BROUGHT ABOUT BY DEFERRED MAINTENANCE PRACTICES
OR INTENTIONAL CONDUCT; OR (B) THE ENTIRE SITE OR A SIGNIFICANT  PORTION
THEREOF,  WITH  OR WITHOUT IMPROVEMENTS IS USED IRREGULARLY OR INTERMIT-
TENTLY; OR (C) THE FUNCTIONALITY OF THE EQUIPMENT INSIDE THE BUILDING OR
BUILDINGS IS OBSOLETE FOR A MODERN DAY  APPLICATION;  OR  (D)  HAS  BEEN
CERTIFIED  BY THE MUNICIPALITY IN WHICH THE SITE IS LOCATED AS UNDERUTI-
LIZED PURSUANT TO THE CRITERIA IN THIS SUBDIVISION.
  20-A. "MINIMALLY CONTAMINATED SITE" SHALL MEAN ANY REAL PROPERTY WHERE
A CONTAMINANT IS PRESENT AT LEVELS THAT ONLY MINIMALLY EXCEED  THE  SOIL
CLEANUP  OBJECTIVES  ESTABLISHED  PURSUANT TO SUBDIVISION SIX OF SECTION
27-1415 OF THIS TITLE OR OTHER APPLICABLE OR  RELEVANT  AND  APPROPRIATE
REQUIREMENTS.
  29.  "HISTORIC FILL MATERIAL" MEANS NON-INDIGENOUS MATERIAL, DEPOSITED
OR DISPOSED OF TO RAISE THE  TOPOGRAPHIC  ELEVATION  OF  REAL  PROPERTY,
WHICH  MATERIAL  MAY  HAVE BEEN CONTAMINATED PRIOR TO EMPLACEMENT, WHICH
CONTAINS CONTAMINANTS SIGNIFICANTLY ABOVE THE  RESTRICTED  SOIL  CLEANUP
OBJECTIVES ESTABLISHED PURSUANT TO SUBDIVISION SIX OF SECTION 27-1415 OF
THIS  TITLE  BASED ON THE REASONABLY ANTICIPATED USE OF THE PROPERTY, AS
DETERMINED BY THE APPLICANT, AND IS IN NO WAY CONNECTED WITH THE  SUBSE-
QUENT  OPERATIONS AT THE LOCATION OF THE EMPLACEMENT AND WHICH INCLUDES,
WITHOUT LIMITATION, CONSTRUCTION AND DEMOLITION DEBRIS INCLUDING  UNCON-
TAMINATED  SOLID  WASTE  RESULTING  FROM  THE  CONSTRUCTION, REMODELING,
REPAIR AND DEMOLITION OF UTILITIES, STRUCTURES, LAND CLEARING AND ROADS.
HISTORIC FILL MATERIAL MAY INCLUDE COAL, COAL ASH,  COAL  RESIDUE,  WOOD
ASH,  MUNICIPAL SOLID WASTE INCINERATOR ASH, CONSTRUCTION AND DEMOLITION
DEBRIS, DREDGED  SEDIMENTS,  RAILROAD  BALLAST,  REFUSE,  LAND  CLEARING
DEBRIS,  SOIL,  SLAG,  AND  SOLID WASTE. IT MAY ALSO INCLUDE SOLID WASTE
RESULTING FROM DREDGE SPOILS, INCINERATOR  RESIDUE,  DEMOLITION  DEBRIS,
COAL  ASH,  FLY ASH, AND NONHAZARDOUS WASTE. HISTORIC FILL MATERIAL DOES
NOT INCLUDE ANY MATERIAL WHICH IS CHEMICAL  PRODUCTION  WASTE  OR  WASTE
FROM PROCESSING OF METAL OR MINERAL ORES, RESIDUES, SLAG OR TAILINGS. IN
ADDITION, HISTORIC FILL MATERIAL DOES NOT INCLUDE ANY MATERIAL CONNECTED
WITH   A  MUNICIPAL  SOLID  WASTE  SITE  BUILT  AFTER  NINETEEN  HUNDRED
SIXTY-TWO.
  S 3. Subdivision 1 and paragraph  (a)  of  subdivision  8  of  section
27-1407  of  the environmental conservation law, as amended by section 3
of part A of chapter 577 of the laws of 2004, are  amended  to  read  as
follows:
  1.  A  person  who seeks to participate in this program shall submit a
request to the department on a form provided  by  the  department.  Such
form shall include information to be determined by the department suffi-
cient  to allow the department to determine eligibility and the current,
intended and reasonably anticipated future land use of the site pursuant

S. 7784                             5

to section 27-1415 of this title.  ANY SUCH PERSON SHALL SUBMIT AN  ASTM
PHASE  II ENVIRONMENTAL SITE INVESTIGATION REPORT WITH AN APPLICATION OR
WITHIN NINETY DAYS OF SUBMISSION OF THE APPLICATION TO DEMONSTRATE  THAT
THE  SITE  MEETS THE CONTAMINATION CRITERIA IN THE BROWNFIELD SITE DEFI-
NITION OF THIS TITLE.
  (a) the department determines that the request is  for  real  property
which  does not meet the requirements of a brownfield site as defined in
this title, BUT SUCH REJECTION, IN AND BY ITSELF, DOES NOT PROHIBIT  THE
SITE FROM QUALIFYING FOR THE NY RAPID PROGRAM IN SECTION 27-1437 OF THIS
TITLE; or
  S 4. Intentionally omitted.
  S  5.  Subdivision 6 of section 27-1407 of the environmental conserva-
tion law, as added by section 1 of part A of chapter 1 of  the  laws  of
2003, is amended to read as follows:
  6.  The  department shall use all best efforts to expeditiously notify
the applicant within forty-five days after receiving their  request  for
participation  WHETHER THE SITE MEETS THE BROWNFIELD SITE DEFINITION AND
that such request is either accepted or rejected.   FOR APPLICANTS  THAT
DO  NOT  SUBMIT  AN  ASTM PHASE II ENVIRONMENT SITE INVESTIGATION REPORT
WITH THEIR APPLICATION, THE FORTY-FIVE DAY ACCEPTANCE  OR  REJECTION  OF
THEIR  APPLICATION  IS DEFERRED UNTIL THE DATE PROOF OF CONTAMINATION IS
RECEIVED, WHICH SHALL BE  RECEIVED  NO  LATER  THAN  NINETY  DAYS  AFTER
SUBMISSION  OF  THE APPLICATION. FOR APPLICANTS THAT MEET THE BROWNFIELD
SITE DEFINITION CONTAMINATION CRITERIA  BUT  THE  DEPARTMENT  DETERMINES
HAVE  NOT DEMONSTRATED ONE OF THE OTHER BROWNFIELD SITE CHARACTERIZATION
CRITERIA, THE APPLICANT IS ENTITLED  TO  PARTICIPATE  IN  THE  NY  RAPID
PROGRAM  PURSUANT  TO  SECTION  27-1437  OF THIS TITLE. IF THE APPLICANT
CONTENDS THAT A PROPER DEMONSTRATION OF  THE  CHARACTERIZATION  CRITERIA
HAS  BEEN  MADE,  BUT THE DEPARTMENT HAS REJECTED THE DEMONSTRATION, THE
APPLICANT MAY ELECT TO COMMENCE THE DISPUTE RESOLUTION PROCESS  PURSUANT
TO SUBDIVISION THREE OF SECTION 27-1409 OF THIS TITLE.
  S  6.  Subdivision 9 of section 27-1407 of the environmental conserva-
tion law is amended by adding a new paragraph (g) to read as follows:
  (G) THE PERSON'S PARTICIPATION  IN  ANY  REMEDIAL  PROGRAM  UNDER  THE
DEPARTMENT'S  OVERSIGHT  WAS  TERMINATED BY THE DEPARTMENT OR BY A COURT
FOR FAILURE TO SUBSTANTIALLY COMPLY WITH AN AGREEMENT  OR  ORDER  WITHIN
THE LAST FORTY-TWO MONTHS.
  S  7.  Subdivisions 2, 3 and 7 of section 27-1409 of the environmental
conservation law, as amended by section 4 of part A of  chapter  577  of
the laws of 2004, are amended to read as follows:
  2.  One  requiring  (A)  the  [applicant] PARTICIPANT to pay for state
costs, INCLUDING THE RECOVERY OF STATE COSTS INCURRED BEFORE THE  EFFEC-
TIVE  DATE  OF SUCH AGREEMENT; provided, however, that SUCH COSTS MAY BE
BASED ON A REASONABLE FLAT-FEE FOR OVERSIGHT, WHICH  SHALL  REFLECT  THE
PROJECTED  FUTURE  STATE  COSTS  INCURRED  IN NEGOTIATING AND OVERSEEING
IMPLEMENTATION OF SUCH AGREEMENT; AND
  (B) with respect to a brownfield site which the department has  deter-
mined  constitutes a significant threat to the public health or environ-
ment the department may include a provision requiring the  applicant  to
provide  a  technical assistance grant, as described in subdivision four
of section 27-1417 of this title  and  under  the  conditions  described
therein,  to an eligible party in accordance with procedures established
under such program, with the cost of such a grant incurred by  a  volun-
teer  serving  as an offset against such state costs[.  Where the appli-
cant is a participant, the department shall include provisions  relating

S. 7784                             6

to  recovery  of  state costs incurred before the effective date of such
agreement];
  3. One setting forth a process for resolving disputes arising from the
DEMONSTRATION  OF  PROOF  SUBMITTED  TO  QUALIFY FOR THE BROWNFIELD SITE
DEFINITION, OR AN evaluation, analysis, and oversight of the implementa-
tion of the REPORT OR work plan as described;
  7. One stating that the [department]  STATE  shall  not  consider  the
applicant  an  operator  of  such  brownfield  site  based  solely  upon
execution or implementation of such brownfield  site  cleanup  agreement
for purposes of remediation liability;
  S 8. Intentionally omitted.
  S  9.  Subdivision 2 of section 27-1413 of the environmental conserva-
tion law, as amended by section 6 of part A of chapter 577 of  the  laws
of 2004, is amended to read as follows:
  2.  For  all [other] sites NOT ELIGIBLE TO PARTICIPATE IN THE NY RAPID
PROGRAM PURSUANT TO SECTION 27-1437 OF THIS TITLE, the  applicant  shall
develop  and  evaluate  at least two remedial alternatives, one of which
would  achieve  a  Track  1  cleanup.  The  department  shall  have  the
discretion  to  require  the  evaluation of additional alternatives at a
site that has been determined to pose a significant threat.  The  appli-
cant  shall  submit the alternatives analysis [as a part of the remedial
work plan] to the  department  for  review,  approval,  modification  or
rejection.
  S  10. Subdivision 4 of section 27-1415 of the environmental conserva-
tion law, as amended by section 7 of part A of chapter 577 of  the  laws
of 2004, is amended to read as follows:
  4.  Tracks. The commissioner, in consultation with the commissioner of
health, shall propose within twelve months and thereafter timely promul-
gate regulations which create a multi-track approach for the remediation
of contamination, and, commencing on the effective date  of  such  regu-
lations,  utilize  such  multi-track  approach.  Such  regulations shall
provide that groundwater  use  in  Tracks  2,  3  or  4  can  be  either
restricted or unrestricted. The tracks shall be as follows:
  Track  1: The remedial program shall achieve a cleanup level that will
allow the site to be used for any purpose without restriction and  with-
out reliance on the long-term employment of institutional or engineering
controls,  and shall achieve contaminant-specific remedial action objec-
tives for soil which conform with those contained in the  generic  table
of  contaminant-specific remedial action objectives for unrestricted use
developed pursuant to subdivision six of this section.  Provided, howev-
er, that volunteers whose proposed remedial program [for the remediation
of groundwater] (1)(I) may require the long-term employment of  institu-
tional  or engineering controls FOR THE REMEDIATION OF GROUNDWATER after
the bulk reduction of groundwater contamination to asymptotic levels has
been achieved OR  (II)  MAY  REQUIRE  AN  INSTITUTIONAL  OR  ENGINEERING
CONTROL  FOR MORE THAN FIVE YEARS SOLELY TO ADDRESS SOIL VAPOR INTRUSION
FROM THEIR OWN SITE OR LONGER TO ADDRESS  OFF-SITE  VAPOR  ENTERING  THE
SITE;  but  (2)  whose program would otherwise conform with the require-
ments necessary to qualify for Track 1, shall qualify for Track 1.
  Track 2: The remedial program may include restrictions on the  use  of
the  site  or reliance on the long-term employment of engineering and/or
institutional controls, but shall achieve contaminant-specific  remedial
action  objectives for soil which conform with those contained in one of
the generic tables developed pursuant to subdivision six of this section
without the use of institutional or engineering controls to  reach  such
objectives.

S. 7784                             7

  Track 3: The remedial program shall achieve contaminant-specific reme-
dial  action objectives for soil which conform with the criteria used to
develop the generic tables for such  objectives  developed  pursuant  to
subdivision six of this section but may use site specific data to deter-
mine such objectives.
  Track  4: The remedial program shall achieve a cleanup level that will
be protective for the site's current, intended or reasonably anticipated
residential, commercial, or industrial use with  restrictions  and  with
reliance  on  the  long-term  employment of institutional or engineering
controls  to  achieve  such  level.  The  regulations  shall  include  a
provision  requiring  that  a cleanup level which poses a risk in excee-
dance of an excess cancer risk of one in one  million  for  carcinogenic
end  points  and  a  hazard index of one for non-cancer end points for a
specific contaminant at a specific site may be approved by  the  depart-
ment  without requiring the use of institutional or engineering controls
to eliminate exposure only upon a site specific finding by  the  commis-
sioner, in consultation with the commissioner of health, that such level
shall be protective of public health and environment. Such finding shall
be  included  in  the  draft  remedial  work plan for the site and fully
described in the notice and fact sheet provided for such work plan.
  S 11. Intentionally omitted.
  S 12. Paragraph (h) of subdivision 3 of section 27-1417 of  the  envi-
ronmental  conservation  law  is  REPEALED,  paragraph (i) is relettered
paragraph (h) and paragraph (f), as amended by section 8 of  part  A  of
chapter 577 of the laws of 2004, is amended to read as follows:
  (f)  Before  the  department  [finalizes] SELECTS a proposed [remedial
work plan] REMEDY FROM THE ALTERNATIVES SET FORTH  IN  THE  ALTERNATIVES
ANALYSIS  AS  PRESCRIBED  BY  SECTION  27-1413  OF THIS TITLE or makes a
determination that site conditions meet the requirements of  this  title
without  the  necessity  for  remediation pursuant to section 27-1411 of
this title, the department, in consultation  with  the  applicant,  must
notify  individuals  on  the  brownfield  site contact list. Such notice
shall include a fact sheet  describing  such  plan  and  provide  for  a
forty-five  day  public  comment  period.  The commissioner shall hold a
public meeting if requested by the affected community  and  the  commis-
sioner  has  found that the site constitutes a significant threat to the
public health or the environment. Further, the  affected  community  may
request  a  public meeting at sites that do not constitute a significant
threat. (1) To the extent that the department has determined  that  site
conditions  do  not  pose  a  significant  threat  and the site is being
addressed by a volunteer, the notice shall state that the department has
determined that no remediation is required for the  off-site  areas  and
that  the  department's determination of a significant threat is subject
to this forty-five day comment period. (2) If the [remedial  work  plan]
REMEDY  includes  a Track 2, Track 3 or Track 4 remedy at a non-signifi-
cant threat site, such comment period shall apply both to  the  approval
of  the  alternatives analysis by the department, IF APPLICABLE, and the
proposed remedy selected by the applicant.
  S 13. Paragraph (a) of subdivision 2  and  subdivision  3  of  section
27-1419 of the environmental conservation law, paragraph (a) of subdivi-
sion  2 as added by section 1 of part A of chapter 1 of the laws of 2003
and subdivision 3 as amended by chapter 390 of the  laws  of  2008,  are
amended to read as follows:
  (a)  a description of the remediation activities completed pursuant to
the remedial work plan AND ANY INTERIM REMEDIAL MEASURES for the  brown-
field site;

S. 7784                             8

  3.  Upon receipt of the final engineering report, the department shall
review such report and the data submitted  pursuant  to  the  brownfield
site cleanup agreement as well as any other relevant information regard-
ing  the brownfield site. Upon satisfaction of the commissioner that the
remediation  requirements  set  forth in this title have been or will be
achieved in accordance with the timeframes, if any, established  in  the
remedial  work  plan, the commissioner shall issue a written certificate
of completion[, such]. THE certificate shall include such information as
determined by the department of taxation and finance, including but  not
limited  to  the  brownfield site boundaries included in the final engi-
neering report, the  date  of  the  brownfield  site  CLEANUP  agreement
[pursuant to section 27-1409 of this title,] and the applicable percent-
ages  available AS OF THE DATE OF THE CERTIFICATE OF COMPLETION for that
site for purposes of section twenty-one  of  the  tax  law[,  with  such
percentages  to  be determined as follows with respect to such qualified
site] for which the department has issued a notice to the taxpayer after
June twenty-third, two thousand eight that its request for participation
has been accepted under subdivision  six  of  section  27-1407  of  this
title[:
  For  the  purposes  of calculating], THE APPLICABLE PERCENTAGE FOR the
site preparation credit component pursuant to paragraph two of  subdivi-
sion (a) of section twenty-one of the tax law, and the on-site groundwa-
ter  remediation credit component pursuant to paragraph four of subdivi-
sion  (a)  of  section  twenty-one  of  the  tax  law[,  the  applicable
percentage]  shall be based on the level of cleanup achieved pursuant to
subdivision four of section 27-1415 of  this  title  and  the  level  of
cleanup of soils to contaminant-specific soil cleanup objectives promul-
gated  pursuant  to subdivision six of section 27-1415 of this title, up
to a maximum of fifty percent, as follows:
  (a) soil cleanup for unrestricted use, the protection  of  groundwater
or  the  protection  of  ecological resources, the applicable percentage
shall be fifty percent;
  (b) soil cleanup for residential use, the applicable percentage  shall
be  forty  percent,  except  for  Track  4  which  shall be twenty-eight
percent;
  (c) soil cleanup for commercial use, the applicable  percentage  shall
be  thirty-three  percent, except for Track 4 which shall be twenty-five
percent;
  (d) soil cleanup for industrial use, the applicable  percentage  shall
be  twenty-seven  percent,  except for Track 4 which shall be twenty-two
percent.
  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,  THE  SITE
PREPARATION  COMPONENT  CREDIT AVAILABLE FOR ANY QUALIFIED SITE PURSUANT
TO THIS SUBDIVISION SHALL NOT EXCEED FIFTEEN MILLION DOLLARS.
  S 14. Subdivision 5 of section 27-1419 of the environmental  conserva-
tion  law,  as amended by section 9 of part A of chapter 577 of the laws
of 2004, is amended to read as follows:
  5. A certificate of completion issued pursuant to this section may  be
transferred  [to  the applicant's successors or assigns upon transfer or
sale of the brownfield site] BY THE APPLICANT OR  SUBSEQUENT  HOLDER  OF
THE  CERTIFICATE  OF COMPLETION TO A SUCCESSOR TO A REAL PROPERTY INTER-
EST, INCLUDING LEGAL TITLE, EQUITABLE TITLE OR LEASEHOLD, IN  ALL  OR  A
PART  OF THE BROWNFIELD SITE FOR WHICH THE CERTIFICATE OF COMPLETION WAS
ISSUED.  Further, a certificate of completion may be modified or revoked
by the commissioner upon a finding that:

S. 7784                             9

  (a) Either the applicant, or the applicant's  successors  or  assigns,
has  failed  to  comply  with the terms and conditions of the brownfield
site cleanup agreement;
  (b)  The applicant made a misrepresentation of a material fact tending
to demonstrate that it was qualified as a volunteer;
  (c) Either the applicant, or the applicant's  successors  or  assigns,
made  a misrepresentation of a material fact tending to demonstrate that
the cleanup levels identified in the brownfield site  cleanup  agreement
were reached; [or]
  (d)  THE ENVIRONMENTAL EASEMENT CREATED AND RECORDED PURSUANT TO TITLE
THIRTY-SIX OF ARTICLE SEVENTY-ONE OF THIS CHAPTER NO LONGER PROVIDES  AN
EFFECTIVE  OR  ENFORCEABLE  MEANS OF ENSURING THE PERFORMANCE OF MAINTE-
NANCE, MONITORING OR OPERATING  REQUIREMENTS,  OR  THE  RESTRICTIONS  ON
FUTURE  USES,  INCLUDING  RESTRICTIONS  ON  DRILLING  FOR OR WITHDRAWING
GROUNDWATER; OR
  (E) There is good cause for such modification or revocation.
  S 15.  Section  27-1423  of  the  environmental  conservation  law  is
REPEALED.
  S  16.  Section  27-1429  of  the  environmental  conservation law, as
amended by section 13 of part A of chapter 577 of the laws of  2004,  is
amended to read as follows:
S 27-1429. Permit waivers.
  The  department[,  by  and through the commissioner,] shall be EXEMPT,
AND SHALL BE authorized to exempt  a  person  from  the  requirement  to
obtain any state or local permit or other authorization for any activity
needed  to  implement a program for the investigation and/or remediation
of contamination AT OR EMANATING FROM A BROWNFIELD SITE;  provided  that
the  activity  is  conducted in a manner which satisfies all substantive
technical requirements applicable to like activity conducted pursuant to
a permit.
  S 17. Subdivision 1 of section 27-1431 of the environmental  conserva-
tion law is amended by adding a new paragraph c to read as follows:
  C. TO INSPECT FOR COMPLIANCE WITH THE SITE MANAGEMENT PLAN APPROVED BY
THE  DEPARTMENT,  INCLUDING (I) INSPECTION OF THE PERFORMANCE OF MAINTE-
NANCE, MONITORING AND OPERATIONAL ACTIVITIES REQUIRED  AS  PART  OF  THE
REMEDIAL  PROGRAM  FOR  THE  SITE, AND (II) TAKING SAMPLES IN ACCORDANCE
WITH PARAGRAPH A OF THIS SUBDIVISION.
  S 17-a. Section 27-1435  of  the  environmental  conservation  law  is
REPEALED.
  S  18.  The  environmental conservation law is amended by adding a new
section 27-1437 to read as follows:
S 27-1437. NY RAPID PROGRAM.
  1. NOTWITHSTANDING THE PROVISIONS OF THIS TITLE OR ANY OTHER PROVISION
OF LAW, THE DEPARTMENT SHALL PROMULGATE REGULATIONS TO ESTABLISH THE NEW
YORK REMEDIATION  ACCELERATED  PERFORMANCE  INTERIM  DESIGN  (NY  RAPID)
PROGRAM THAT WILL OFFER AN EXPEDITED PROCESS AND GRANT A LIABILITY WAIV-
ER  TO  VOLUNTEERS  THAT  SUCCESSFULLY  REMEDIATE MINIMALLY CONTAMINATED
SITES OR A SITE WHERE CONTAMINATION IS OVERWHELMINGLY THE RESULT OF  THE
USE OR PLACEMENT OF HISTORIC FILL MATERIAL ON OR UNDER THE SITE.
  2.  VOLUNTEERS MAY APPLY AND BE ACCEPTED FOR ENTRANCE INTO NY RAPID IF
THE SITE MEETS THE FOLLOWING REQUIREMENTS:
  A. CONTAMINATION IS PRESENT BUT OTHERWISE  DOES  NOT  MEET  THE  DEFI-
NITIONS APPLICABLE TO SUBDIVISION TWO OF SECTION 27-1405 OF THIS TITLE.
  B. THE REDEVELOPMENT OF SUCH SITE IS COMPLICATED BY:
  (I)  THE  PRESENCE  OF  HISTORIC  FILL  IS  THE OVERWHELMING SOURCE OF
CONTAMINATION; OR

S. 7784                            10

  (II) LEVELS OF CONTAMINATION THAT ARE AT OR  NEAR  THE  LEVELS  ESTAB-
LISHED  BY  THE APPLICABLE SOIL CLEAN-UP OBJECTIVES PURSUANT TO SUBDIVI-
SION SIX OF SECTION 27-1415 OF THIS TITLE; PROVIDED, HOWEVER, SUCH  SITE
SHALL  NOT  INCLUDE  REAL  PROPERTY  WITH  LEVELS OF CONTAMINATION FOR A
SINGLE  OR  MULTIPLE  CONTAMINATES,  THE SOURCES OF SUCH LEVELS ARE FROM
HISTORICAL FILL, THAT ARE SIGNIFICANTLY GREATER THAN THE APPLICABLE SOIL
CLEAN-UP OBJECTIVES PURSUANT TO SUBDIVISION SIX OF  SECTION  27-1415  OF
THIS TITLE.
  3.  SITES  THAT  HAVE RECEIVED A NOTICE OF COMPLETION FROM THE CITY OF
NEW YORK UNDER THE LOCAL BROWNFIELD CLEANUP PROGRAM SHALL BE ELIGIBLE.
  4. THE APPLICANT SHALL WAIVE IN WRITING  ANY  CLAIM  FOR  TAX  CREDITS
PURSUANT  TO  SECTION  TWENTY-ONE OF THE TAX LAW ON A FORM PRESCRIBED BY
THE DEPARTMENT.
  5. THE DEPARTMENT SHALL EXEMPT A VOLUNTEER  FROM  PROCEDURAL  REQUIRE-
MENTS  OF THIS TITLE THAT THE DEPARTMENT MAY SPECIFY WHICH ARE OTHERWISE
APPLICABLE TO IMPLEMENTATION OF AN INVESTIGATION AND/OR  REMEDIATION  OF
CONTAMINATION, PROVIDED THAT THE ACTIVITY IS CONDUCTED IN A MANNER WHICH
SATISFIES  ALL  SUBSTANTIVE  TECHNICAL  REQUIREMENTS  APPLICABLE TO LIKE
ACTIVITY CONDUCTED PURSUANT TO THIS TITLE. THE APPROVED WORK PLAN FOR  A
BROWNFIELD SITE SHALL INCLUDE THE PROCEDURAL REQUIREMENTS THE DEPARTMENT
DETERMINES  ARE  APPROPRIATE  BASED  ON SITE SPECIFIC CONSIDERATIONS AND
CONSIDERATION OF SECTION 27-1417 OF THIS TITLE.
  6. A. UPON RECEIPT OF THE FINAL ENGINEERING REPORT PURSUANT TO  SUBDI-
VISION TWO OF SECTION 27-1419 OF THIS TITLE, THE DEPARTMENT SHALL REVIEW
SUCH  REPORT  AND THE DATA SUBMITTED PURSUANT TO A NY RAPID SITE CLEANUP
AGREEMENT AS WELL AS ANY OTHER RELEVANT  INFORMATION  REGARDING  THE  NY
RAPID  SITE.  UPON SATISFACTION OF THE COMMISSIONER THAT THE REMEDIATION
REQUIREMENTS SET FORTH IN THIS TITLE HAVE BEEN OR WILL  BE  ACHIEVED  IN
ACCORDANCE WITH THE TIMEFRAMES, IF ANY, ESTABLISHED IN THE REMEDIAL WORK
PLAN,  THE COMMISSIONER SHALL ISSUE A WRITTEN CERTIFICATE OF COMPLETION.
SUCH CERTIFICATE SHALL INCLUDE, BUT NOT BE LIMITED  TO,  THE  BROWNFIELD
SITE BOUNDARIES INCLUDED IN THE FINAL ENGINEERING REPORT.
  B.  PARAGRAPHS  FOUR,  FIVE, SIX, SEVEN, AND EIGHT OF SECTIONS 27-1419
AND 27-1421 OF THIS TITLE SHALL  APPLY  TO  CERTIFICATES  OF  COMPLETION
ISSUED TO NY RAPID PROGRAM PARTICIPANTS.
  S  19.  The  opening paragraph of subdivision 10 of section 71-3605 of
the environmental conservation law, as added by section 2 of part  A  of
chapter 1 of the laws of 2003, is amended to read as follows:
  An  environmental  easement  may  be  enforced in law or equity by its
grantor, by the state, or any affected local government  as  defined  in
section  71-3603 of this title. Such easement is enforceable against the
owner of the burdened property, any lessees, and any  person  using  the
land.  Enforcement  shall  not  be  defeated  because  of any subsequent
adverse possession, laches, estoppel, REVERSION or  waiver.  No  general
law  of the state which operates to defeat the enforcement of any inter-
est in real property shall operate to  defeat  the  enforcement  of  any
environmental  easement  unless  such  general  law expressly states the
intent to defeat the enforcement of such easement or  provides  for  the
exercise  of  the  power  of  eminent domain. It is not a defense in any
action to enforce an environmental easement that:
  S 20. Intentionally omitted.
  S 21. Paragraph 3 of subdivision (a) of section 21 of the tax law,  as
amended  by  chapter  390  of  the  laws  of 2008, is amended to read as
follows:
  (3) Tangible property credit component. The tangible  property  credit
component  shall  be  equal  to the applicable percentage of the cost or

S. 7784                            11

other basis for federal income tax purposes of tangible personal proper-
ty and other  tangible  property,  including  buildings  and  structural
components  of  buildings, which constitute qualified tangible property;
provided[, however,] that in determining the cost or other basis of such
property, the taxpayer shall exclude the acquisition cost of any item of
property with respect to which a credit under this section was allowable
to  another taxpayer. The credit component amount so determined shall be
allowed for the taxable year in which such qualified  tangible  property
is  placed  in  service;  PROVIDED, HOWEVER, THAT SUCH PROPERTY SHALL BE
PLACED IN SERVICE DURING THE ONE HUNDRED TWENTY MONTH PERIOD THAT BEGINS
WITH THE FIRST DAY OF THE FIRST TAXABLE YEAR IN WHICH QUALIFIED TANGIBLE
PROPERTY IS PLACED IN SERVICE on a qualified site [with respect to which
a certificate of completion has been issued to the taxpayer  for  up  to
ten  taxable years after the date of the issuance of such certificate of
completion]. The tangible property credit  component  shall  be  allowed
with  respect  to  property leased to a second party only if such second
party is either (i) not a party responsible for the disposal of  hazard-
ous  waste or the discharge of petroleum at the site according to appli-
cable principles of statutory or common law liability, or (ii)  a  party
responsible  according  to  applicable principles of statutory or common
law liability if such party's liability arises solely from operation  of
the  site subsequent to the disposal of hazardous waste or the discharge
of petroleum, and is so certified by the commissioner  of  environmental
conservation at the request of the taxpayer, pursuant to section 27-1419
of   the  environmental  conservation  law.  Notwithstanding  any  other
provision of law to the contrary, in the case  of  allowance  of  credit
under  this  section  to  such a lessor, the commissioner shall have the
authority to reveal to such lessor any information, with respect to  the
issue of qualified use of property by the lessee, which is the basis for
the  denial  in  whole  or  in part, or for the recapture, of the credit
claimed by such lessor. For purposes of  the  tangible  property  credit
component  allowed  under  this section the taxpayer to whom the certif-
icate of completion is issued, as provided for under subdivision five of
section 27-1419 of the environmental conservation law, may transfer  the
benefits  and  burdens  of the certificate of completion, which run with
the land and to the applicant's successors or assigns upon  transfer  or
sale  of  all  or  any portion of an interest or estate in the qualified
site. However, the taxpayer to whom certificate's benefits  and  burdens
are  transferred  shall  not  include  the  cost of acquiring all or any
portion of an interest or estate in the site and the amounts included in
the cost or other basis for federal income  tax  purposes  of  qualified
tangible  property  already claimed by the previous taxpayer pursuant to
this section.
  S 22. Subparagraph (A) of paragraph 3-a of subdivision (a) of  section
21  of  the  tax  law,  as  added by chapter 390 of the laws of 2008, is
amended to read as follows:
  (A) Notwithstanding any other provision of law to  the  contrary,  the
tangible  property  credit  component  available  for any qualified site
pursuant to paragraph three of this subdivision shall not  exceed  thir-
ty-five  million dollars or three times the SUM OF THE costs included in
the calculation of the site preparation credit component and the on-site
groundwater remediation credit component under paragraphs two and  four,
respectively,  of  this  subdivision, AND THE COSTS THAT WOULD HAVE BEEN
INCLUDED IN THE CALCULATION OF SUCH COMPONENTS  IF  NOT  TREATED  AS  AN
EXPENSE AND DEDUCTED PURSUANT TO SECTION ONE HUNDRED NINETY-EIGHT OF THE
INTERNAL  REVENUE  CODE, whichever is less; provided, however, that: (1)

S. 7784                            12

in the case of a qualified site to be used primarily  for  manufacturing
activities,  the  tangible  property  credit component available for any
qualified site pursuant to paragraph three of this subdivision shall not
exceed  forty-five  million  dollars  or  six times the SUM OF THE costs
included in the calculation of the site preparation credit component and
the on-site groundwater remediation credit  component  under  paragraphs
two  and  four,  respectively,  of  this subdivision, AND THE COSTS THAT
WOULD HAVE BEEN INCLUDED IN THE CALCULATION OF SUCH  COMPONENTS  IF  NOT
TREATED AS AN EXPENSE AND DEDUCTED PURSUANT TO SECTION ONE HUNDRED NINE-
TY-EIGHT  OF  THE  INTERNAL REVENUE CODE, whichever is less; and (2) the
provisions of this paragraph shall not apply to any qualified  site  for
which  the  department of environmental conservation has issued a notice
to the taxpayer before June twenty-third, two thousand  eight  that  its
request  for  participation  has  been accepted under subdivision six of
section 27-1407 of the environmental conservation law.
  S 23. Subparagraph (D) of paragraph 3-a of subdivision (a) of  section
21  of  the  tax  law,  as  added by chapter 390 of the laws of 2008, is
amended to read as follows:
  (D) If the qualifying site is located in a brownfield opportunity area
and is developed in conformance with the  goals  and  priorities  estab-
lished  for  that  applicable  brownfield opportunity area as designated
pursuant to section nine hundred seventy-r of the general municipal law,
the applicable percentage of the tangible property credit component will
be increased by [two] FOUR percent.
  S 24. Subdivision 2 of section 355 of the economic development law, as
amended by section 4 of part G of chapter 61 of the  laws  of  2011,  is
amended to read as follows:
  2.  Excelsior  investment  tax  credit component. A participant in the
excelsior jobs program shall be eligible to claim a credit on  qualified
investments.  The  credit  shall  be equal to two percent of the cost or
other basis for federal income tax purposes of the qualified investment.
A participant may not claim both the  excelsior  investment  tax  credit
component  and the investment tax credit set forth in subdivision twelve
of section two hundred ten, subsection (a) of section six  hundred  six,
subsection (i) of section fourteen hundred fifty-six, or subdivision (q)
of  section  fifteen hundred eleven of the tax law for the same property
in any taxable year, except  that  a  participant  may  claim  both  the
excelsior  investment tax credit component and the investment tax credit
for research and development property. [In addition, a taxpayer  who  or
which  is  qualified to claim the excelsior investment tax credit compo-
nent and is also qualified to claim  the  brownfield  tangible  property
credit  component  under  section  twenty-one  of  the tax law may claim
either the excelsior investment tax credit component  or  such  tangible
property  credit  component,  but  not  both with regard to a particular
piece of property.] A credit may not be claimed until a business  enter-
prise  has received a certificate of tax credit, provided that qualified
investments made on or after the issuance of the certificate  of  eligi-
bility  but  before the issuance of the certificate of tax credit to the
business enterprise, may be claimed in the first taxable year for  which
the  business  enterprise  is  allowed  to  claim  the  credit. Expenses
incurred prior to the date the certificate of eligibility is issued  are
not eligible to be included in the calculation of the credit.
  S  25. Paragraph 5 of subdivision (a) of section 21 of the tax law, as
amended by section 1 of part H of chapter 577 of the laws  of  2004,  is
amended to read as follows:

S. 7784                            13

  (5)  Applicable  percentage. For purposes of paragraphs two, three and
four of this subdivision, the  applicable  percentage  shall  be  twelve
percent  [in  the  case  of  credits claimed under article nine, nine-A,
thirty-two or thirty-three of this chapter, and ten percent in the  case
of  credits  claimed  under  article twenty-two of this chapter,] except
that where at least fifty percent of the  area  of  the  qualified  site
relating  to  the  credit  provided for in this section is located in an
environmental zone as defined in paragraph six  of  subdivision  (b)  of
this  section,  the applicable percentage shall be increased by an addi-
tional eight percent. Provided, however, as afforded in section  27-1419
of  the environmental conservation law, if the certificate of completion
indicates that the qualified site has been remediated to Track 1 as that
term is described in subdivision four of section 27-1415 of the environ-
mental conservation law, the applicable  percentage  set  forth  in  the
first sentence of this paragraph shall be increased by an additional two
percent.
  S  25-a.  Paragraph 5 of subdivision (a) of section 21 of the tax law,
as amended by section 39 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
  (5) Applicable percentage. For purposes of paragraphs two,  three  and
four  of  this  subdivision,  the  applicable percentage shall be twelve
percent [in the case of credits claimed under article  nine,  nine-A  or
thirty-three  of  this  chapter,  and ten percent in the case of credits
claimed under article twenty-two of this chapter, except] that where  at
least  fifty  percent  of the area of the qualified site relating to the
credit provided for in this section is located in an environmental  zone
as  defined  in  paragraph  six  of subdivision (b) of this section, the
applicable percentage shall be increased by an additional eight percent.
Provided, however, as afforded in section 27-1419 of  the  environmental
conservation  law,  if  the certificate of completion indicates that the
qualified site has been remediated to Track 1 as that term is  described
in subdivision four of section 27-1415 of the environmental conservation
law,  the  applicable percentage set forth in the first sentence of this
paragraph shall be increased by an additional two percent.
  S 26. Section 22 of the tax law is REPEALED.
  S 27. Paragraphs 2, 4 and 6 of subdivision (b) of section  21  of  the
tax law, as amended by section 1 of part H of chapter 577 of the laws of
2004,  subparagraph  (B)  and  the  closing  paragraph of paragraph 6 as
amended by section 1 of part G of chapter 62 of the laws  of  2006,  are
amended to read as follows:
  (2)  Site  preparation  costs. The term "site preparation costs" shall
mean all amounts properly [chargeable] CHARGED to a capital account, (i)
which are paid or incurred in connection with a site's qualification for
a certificate of completion, AND WHICH MAY INCLUDE COSTS ATTRIBUTABLE TO
ACTIVITIES UNDERTAKEN UNDER THE OVERSIGHT OF THE DEPARTMENT OF HEALTH OR
THE DEPARTMENT OF  LABOR  TO  REMEDIATE  REGULATED  MATERIALS  INCLUDING
ASBESTOS,  LEAD  OR  POLYCHLORINATED  BIPHENYLS  IN BUILDINGS WHICH WILL
REMAIN ON THE SITE, and (ii) all other site preparation  costs  paid  or
incurred  in  connection  with  preparing  a  site for the erection of a
building or a component of a building, or otherwise to establish a  site
as  usable  for  its  industrial,  commercial  (including the commercial
development  of  residential  housing),  recreational  or   conservation
purposes.  Site  preparation costs shall include, but not be limited to,
the costs of excavation, temporary electric wiring, scaffolding, demoli-
tion costs, and the costs of fencing and security facilities. Site prep-
aration costs shall not include the cost of acquiring the site and shall

S. 7784                            14

not include amounts included in the cost  or  other  basis  for  federal
income  tax  purposes  of  qualified  tangible property, as described in
paragraph three of this subdivision.
  (4) On-site groundwater remediation costs. The term "on-site groundwa-
ter  remediation  costs"  shall  mean  all amounts properly [chargeable]
CHARGED to a  capital  account,  (i)  which  are  paid  or  incurred  in
connection  with a site's qualification for a certificate of completion,
and (ii) include costs which are paid or incurred in connection with the
remediation of on-site groundwater contamination and PAID OR incurred to
implement a requirement of the remedial work plan or an interim remedial
measure work plan for a qualified site which  are  imposed  pursuant  to
subdivisions  two  and  three  of  section  27-1411 of the environmental
conservation law.
  (6) Environmental zones (EN-Zones). An "environmental zone" shall mean
an area designated as such by the commissioner of [economic development]
LABOR.  Such areas so designated are areas which are census  tracts  and
block  numbering  areas  which,  as  of  the  [two thousand] MOST RECENT
census, satisfy either of the following criteria:
  (A) areas that have both:
  (i) a poverty rate of at least twenty percent for the  year  to  which
the data relate; and
  (ii)  an  unemployment  rate of at least one and one-quarter times the
statewide unemployment rate for the year to which the data relate, or;
  (B) areas that have a poverty rate of at least two times  the  poverty
rate for the county in which the areas are located for the year to which
the  data relate [provided, however, that a qualified site shall only be
deemed to be located in an environmental zone  under  this  subparagraph
(B)  if such site was the subject of a brownfield site cleanup agreement
pursuant to section 27-1409 of the environmental conservation  law  that
was entered into prior to September first, two thousand ten].
  Such  designation  shall  be made and a list of all such environmental
zones shall be established by the commissioner of [economic development]
LABOR no later than [December thirty-first, two thousand four  provided,
however,  that a qualified site shall only be deemed to be located in an
environmental zone under subparagraph (B) of this paragraph if such site
was the subject of a  brownfield  site  cleanup  agreement  pursuant  to
section  27-1409  of the environmental conservation law that was entered
into prior to September first, two thousand ten] NINETY  DAYS  FOLLOWING
THE OFFICIAL PUBLICATION OF THE MOST RECENT CENSUS.
  S  28.  Subdivision  (a)  of  section 23 of the tax law, as amended by
section 10 of part H of chapter 577 of the laws of 2004, is  amended  to
read as follows:
  (a)  Allowance  of  credit.  General.  A taxpayer subject to tax under
article nine, nine-A, twenty-two, thirty-two  or  thirty-three  of  this
chapter  shall  be  allowed  a  credit against such tax, pursuant to the
provisions referenced in subdivision (e) of this section. The amount  of
such  credit  shall  be  equal to the lesser of [thirty] NINETY thousand
dollars or fifty percent of the premiums paid on or after  the  date  of
the  brownfield  site cleanup agreement executed by the taxpayer and the
department of environmental conservation pursuant to section 27-1409  of
the  environmental  conservation  law  by the taxpayer for environmental
remediation insurance issued with respect to a qualified site.
  S 28-a. Subdivision (a) of section 23 of the tax law,  as  amended  by
section  41  of  part A of chapter 59 of the laws of 2014, is amended to
read as follows:

S. 7784                            15

  (a) Allowance of credit. General. A  taxpayer  subject  to  tax  under
article  nine,  nine-A, twenty-two or thirty-three of this chapter shall
be allowed a credit against such tax, pursuant to the provisions  refer-
enced  in  subdivision  (e)  of  this section. The amount of such credit
shall  be  equal  to  the  lesser of [thirty] NINETY thousand dollars or
fifty percent of the premiums paid on or after the date  of  the  brown-
field site cleanup agreement executed by the taxpayer and the department
of  environmental  conservation pursuant to section 27-1409 of the envi-
ronmental conservation law by the taxpayer for environmental remediation
insurance issued with respect to a qualified site.
  S 29. Section 171-r of the tax law is amended by adding a new subdivi-
sion (e) to read as follows:
  (E) THE COMMISSIONER, IN CONSULTATION WITH THE COMMISSIONER  OF  ENVI-
RONMENTAL CONSERVATION, SHALL PUBLISH BY JANUARY THIRTY-FIRST, TWO THOU-
SAND  FIFTEEN  A  SUPPLEMENTAL  BROWNFIELD  CREDIT REPORT CONTAINING THE
INFORMATION REQUIRED BY THIS SECTION ABOUT THE CREDITS CLAIMED  FOR  THE
YEARS TWO THOUSAND FIVE, TWO THOUSAND SIX, AND TWO THOUSAND SEVEN.
  S 30. Section 171-s of the tax law is REPEALED.
  S  31.  Paragraph (d) of subdivision 7 of section 27-1415 of the envi-
ronmental conservation law, as added by section 1 of part A of chapter 1
of the laws of 2003, is amended to read as follows:
  (d) The commissioner shall create, update,  and  maintain  a  database
system  for  public  information  purposes  and to monitor and track all
brownfield sites subject to this  title.  Data  incorporated  into  such
system  for  each site for which information has been collected pursuant
to this title shall include, but shall not be limited to, a site  summa-
ry,  name  of  site  owner,  location, status of site remedial activity,
WHETHER THE SITE IS LOCATED IN A BROWNFIELD OPPORTUNITY AREA AS  DEFINED
IN  SECTION NINE HUNDRED SEVENTY-R OF THE GENERAL MUNICIPAL LAW, and, if
one has been created pursuant to title thirty-six of article seventy-one
of this chapter, a copy of the environmental  easement,  and  a  contact
number  to  obtain  additional information. Sites shall be added to such
system upon the execution of a brownfield site cleanup agreement  pursu-
ant to section 27-1409 of this title. If and when an environmental ease-
ment is modified or extinguished, the copy of the environmental easement
contained  in  the  database shall be updated accordingly. Such database
shall be in such a format that it can be readily  searched  by  affected
local  governments and the public for purposes including but not limited
to determining whether an environmental easement has been recorded for a
site pursuant to title thirty-six of article seventy-one of  this  chap-
ter.  The  database shall be available electronically.  Information from
this database shall be  incorporated  into  the  geographic  information
system  created  and  maintained  by  the department pursuant to section
3-0315 of this chapter.
  S 31-a. Paragraph b of subdivision 2 of section 970-r of  the  general
municipal  law, as added by section 1 of part F of chapter 1 of the laws
of 2003, is amended to read as follows:
  b. Activities eligible to receive such assistance shall  include,  but
are  not  limited  to, the assembly and development of basic information
about:
  (1) the borders of the [proposed] brownfield opportunity area;
  (2) the number and size of brownfield sites;
  (3) current and anticipated uses of the properties in  the  [proposed]
BROWNFIELD OPPORTUNITY area;
  (4)  current  and  anticipated future conditions of groundwater in the
[proposed] BROWNFIELD OPPORTUNITY area;

S. 7784                            16

  (5) known data about the environmental conditions of the properties in
the [proposed] BROWNFIELD OPPORTUNITY area;
  (6)  ownership of the properties in the [proposed] BROWNFIELD OPPORTU-
NITY area AND WHETHER THE OWNERS WOULD LIKE TO PARTICIPATE  DIRECTLY  IN
THE BROWNFIELD OPPORTUNITY PLANNING PROCESS; and
  (7) preliminary descriptions of possible remediation strategies, reuse
opportunities, necessary infrastructure improvements and other public or
private measures needed to stimulate investment, promote revitalization,
and enhance community health and environmental conditions.
  S  31-b.  Paragraph a of subdivision 3 of section 970-r of the general
municipal law, as amended by chapter 390 of the laws of 2008, is amended
to read as follows:
  a. Within the limits of  appropriations  therefor,  the  secretary  is
authorized  to  provide, on a competitive basis, financial assistance to
municipalities, to community based organizations, to  community  boards,
or to municipalities and community based organizations acting in cooper-
ation  to  prepare a nomination for designation of a brownfield opportu-
nity area. Such financial assistance shall not exceed ninety percent  of
the costs of such nomination for any such area.  A NOMINATION STUDY MUST
INCLUDE  SUFFICIENT  INFORMATION TO DESIGNATE THE BROWNFIELD OPPORTUNITY
AREA DISTRICT. THE CONTENTS OF THE NOMINATION STUDY SHALL  BE  DEVELOPED
BASED  ON  PRE-NOMINATION  STUDY  INFORMATION,  WHICH  SHALL PRINCIPALLY
CONSIST OF AN AREA-WIDE  ASTM  PHASE  I  ENVIRONMENTAL  SITE  ASSESSMENT
STUDY,  OR  A PRE-EXISTING AREA-WIDE ASTM PHASE I SITE ASSESSMENT STUDY,
DOCUMENTING THE HISTORIC BROWNFIELD USES IN THE DISTRICT.  A  NOMINATION
STUDY  IS NOT INTENDED TO BE EQUIVALENT TO OR TO SERVE AS A MASTER PLAN,
COMPREHENSIVE PLAN, OR OTHER EQUIVALENT LAND USE STUDY,  BUT  RATHER  IS
INTENDED  TO BE A BASIC PLAN FOR DESIGNATION OF THE AREA AS A BROWNFIELD
OPPORTUNITY DISTRICT BASED ON HISTORIC BROWNFIELD  USE  INFORMATION  AND
THE  COMMUNITY  PARTICIPATION  REQUIRED  IN THIS SECTION. A MASTER PLAN,
COMPREHENSIVE PLAN OR EQUIVALENT LAND USE STUDY MAY BE SEPARATELY DEVEL-
OPED UNDER THIS PROGRAM AS AN  IMPLEMENTATION  STRATEGY  FOR  THE  FINAL
BROWNFIELD OPPORTUNITY AREA PLAN. SINCE A NOMINATION STUDY IS NOT EQUIV-
ALENT  TO A FINAL LAND USE PLAN, THE PREPARATION OF THE NOMINATION STUDY
DOES NOT REQUIRE REVIEW UNDER THE STATE ENVIRONMENTAL QUALITY REVIEW ACT
PURSUANT TO ARTICLE EIGHT OF THE ENVIRONMENTAL CONSERVATION LAW,  AND  A
BROWNFIELD  OPPORTUNITY  AREA  CAN  BE DESIGNATED BASED EXCLUSIVELY ON A
NOMINATION STUDY. IN THE EVENT THE MUNICIPALITY AND/OR  COMMUNITY  BASED
ORGANIZATION  ELECT  TO DEVELOP IMPLEMENTATION STRATEGIES, INCLUDING BUT
NOT LIMITED TO A MASTER PLAN, COMPREHENSIVE PLAN OR URBAN RENEWAL  PLAN,
REVIEW  UNDER  THE  STATE ENVIRONMENTAL QUALITY REVIEW ACT UNDER ARTICLE
EIGHT OF THE ENVIRONMENTAL CONSERVATION LAW IS REQUIRED. NO  SUCH  NOMI-
NATION  STUDY SHALL SUPERSEDE AN EXISTING MASTER PLAN OR EQUIVALENT LAND
USE STUDY.
  S 31-c. Subdivision 4 of section 970-r of the general  municipal  law,
as  amended  by  chapter  390 of the laws of 2008, is amended to read as
follows:
  4. Designation of brownfield opportunity area.   [Upon completion  of]
A.  WITHIN  THIRTY-SIX  MONTHS  OF  THE SUBMISSION OF AN APPLICATION FOR
STATE ASSISTANCE PURSUANT TO SUBDIVISION  THREE  OF  THIS  SECTION,  THE
APPLICANT  SHALL  COMPLETE  AND SUBMIT a nomination for designation of a
brownfield opportunity area[, it].   THE COMPLETED NOMINATION  shall  be
forwarded by the applicant to the secretary, who shall determine whether
it  is  consistent with the provisions of this section. If the secretary
determines that the nomination [is consistent] PLAN PROPERLY  DESIGNATES
THE  BROWNFIELD OPPORTUNITY AREA AND HAS COMPLIED with the provisions of

S. 7784                            17

this section, the brownfield opportunity area shall be designated AND NO
FURTHER STUDIES OR PLANS ARE REQUIRED TO FINALIZE THE DESIGNATION OF THE
BROWNFIELD OPPORTUNITY AREA DISTRICT. THE SECRETARY SHALL MAKE A  DETER-
MINATION  OF  WHETHER  THE NOMINATED PLAN SHOULD BE FINALIZED AND DESIG-
NATED WITHIN NINETY DAYS OF RECEIPT OF SUCH NOMINATION. IF THE APPLICANT
HAS ELECTED TO PREPARE A FINAL BROWNFIELD  OPPORTUNITY  PLAN,  INCLUDING
IMPLEMENTATION STRATEGIES SUCH AS SPECIFIC FUNDING REQUESTS FROM CERTAIN
STATE AGENCIES TO ENHANCE DEVELOPMENT OF THE PLAN OR DEVELOPMENT OF MORE
FORMAL  LAND  USE PLANS SUCH AS A MASTER PLAN, COMPREHENSIVE PLAN AND/OR
URBAN RENEWAL PLAN, UPON RECEIPT OF ONE OR  MORE  OF  THESE  PLANS,  THE
SECRETARY, IN CONSULTATION WITH ANY OTHER INVOLVED AGENCIES AND/OR OTHER
AGENCY  FROM  WHICH  A  FUNDING REQUEST HAS BEEN MADE, SHALL REVIEW SUCH
PLAN OR PLANS, AND IF  REQUIRED,  THE  ASSOCIATED  ENVIRONMENTAL  IMPACT
REVIEW  ANALYSIS  PURSUANT TO THE STATE ENVIRONMENTAL QUALITY REVIEW ACT
UNDER ARTICLE EIGHT OF THE ENVIRONMENTAL CONSERVATION LAW. If the secre-
tary determines that the nomination [is not consistent] PLAN AND/OR  THE
FINAL BROWNFIELD OPPORTUNITY AREA PLAN DO NOT COMPLY with the provisions
of  this section, the secretary shall make recommendations in writing to
the applicant of the manner and nature in which the nomination  PLAN  OR
THE  FINAL  BROWNFIELD  OPPORTUNITY AREA PLAN should be amended TO BE IN
COMPLIANCE. THE APPLICANT SHALL HAVE THIRTY DAYS TO AMEND THE NOMINATION
TO BRING THE PLAN INTO COMPLIANCE. IF THE SECRETARY DETERMINES THAT  THE
AMENDED  NOMINATION  STILL  IS NOT IN COMPLIANCE, THE APPLICANT SHALL BE
INELIGIBLE FOR ANY ADDITIONAL STATE ASSISTANCE OFFERED UNDER THIS  ARTI-
CLE UNTIL SUCH NOMINATION IS DEEMED TO BE IN COMPLIANCE.
  B.  THE  SECRETARY  SHALL PROVIDE ASSISTANCE TO APPLICANTS WHO REQUEST
ASSISTANCE ON THE CONTENTS OF LAND USE PLANS, BUT  MUNICIPAL  APPLICANTS
HAVE  FINAL  AUTHORITY  ON  THE CONTENTS OF LAND USE PLANS PROVIDED SUCH
PLANS ARE CONSISTENT WITH THIS SECTION PURSUANT TO SECTION  TWO  HUNDRED
SIXTY-ONE  OF  THE  TOWN LAW, SECTION SEVEN-SEVEN HUNDRED OF THE VILLAGE
LAW, SUBDIVISIONS TWENTY-FOUR AND TWENTY-FIVE OF SECTION TWENTY  OF  THE
GENERAL CITY LAW, SECTION TEN OF THE MUNICIPAL HOME RULE LAW AND SECTION
TEN OF THE STATUTE OF LOCAL GOVERNMENTS.
  S  32. Section 31 of part H of chapter 1 of the laws of 2003, amending
the tax law relating to brownfield redevelopment tax credits, remediated
brownfield credit for real property taxes for qualified sites and  envi-
ronmental  remediation  insurance  credits, as amended by chapter 474 of
the laws of 2012, is amended to read as follows:
  S 31. The tax credits allowed under section 21, 22 or 23  of  the  tax
law  and  the corresponding provisions in articles 9, 9-A, 22, 32 and 33
of the tax law, as added by the provisions of sections one through twen-
ty-nine of this act,  shall  not  be  applicable  if  the  [remediation]
certificate OF COMPLETION required to qualify for any of such credits is
issued after December 31, [2015] 2025.
  S 33. Intentionally omitted.
  S  34. Paragraph c of subdivision 3 of section 27-0923 of the environ-
mental conservation law, as amended by section 5 of part  I  of  chapter
577 of the laws of 2004, is amended to read as follows:
  c.  For  the  purpose  of  this section, generation of hazardous waste
shall not include retrieval or creation of hazardous waste which must be
disposed of under an order of or agreement with the department  pursuant
to  title thirteen or title fourteen of this article or under a contract
OR AGREEMENT with the department  pursuant  to  title  five  of  article
fifty-six  of  this  chapter  OR UNDER AN ORDER OF OR AGREEMENT WITH THE
UNITED STATES ENVIRONMENTAL PROTECTION AGENCY OR AN ORDER OF A COURT  OF
COMPETENT  JURISDICTION, RELATED TO A FACILITY ADDRESSED PURSUANT TO THE

S. 7784                            18

COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION AND LIABILITY ACT (42
U.S.C. 9601 ET SEQ.) OR UNDER A WRITTEN AGREEMENT  WITH  A  MUNICIPALITY
WHICH  IS  SUBJECT  TO  A  MEMORANDUM  OF  AGREEMENT WITH THE DEPARTMENT
RELATED TO THE REMEDIATION OF BROWNFIELD SITES.
  S  35.  Subparagraphs  (i) and (vi) of paragraph d of subdivision 1 of
section 72-0402 of the environmental conservation  law,  as  amended  by
chapter 99 of the laws of 2010, are amended to read as follows:
  (i)  under  a  contract  with the department, or with the department's
written approval and  in  compliance  with  department  regulations,  or
pursuant  to an order of the department, the United States environmental
protection agency or a court OF COMPETENT JURISDICTION, related  to  the
cleanup  or  remediation  of  a  hazardous  materials or hazardous waste
spill, discharge, or surficial cleanup, pursuant to this chapter; or
  (vi) under a brownfield site cleanup  agreement  with  the  department
pursuant  to section 27-1409 of this chapter  OR UNDER AN AGREEMENT WITH
A MUNICIPALITY WHICH IS SUBJECT TO A MEMORANDUM OF  AGREEMENT  WITH  THE
DEPARTMENT RELATED TO THE REMEDIATION OF BROWNFIELD SITES; or
  S  36.  Subdivision 1 of section 1285-q of the public authorities law,
as added by section 6 of part I of chapter 1 of the  laws  of  2003,  is
amended to read as follows:
  1.  Subject  to  chapter  fifty-nine  of the laws of two thousand, but
notwithstanding any other provisions of law to the contrary, in order to
assist the corporation in undertaking the administration and the financ-
ing of hazardous waste site remediation  projects  for  payment  of  the
state's  share of the costs of the remediation of hazardous waste sites,
in accordance with title thirteen of article twenty-seven of  the  envi-
ronmental  conservation  law  and  section  ninety-seven-b  of the state
finance law, and for payment of state costs associated with the  remedi-
ation  of  offsite contamination at significant threat sites as provided
in section 27-1411 of the environmental conservation law, AND FOR  ENVI-
RONMENTAL  RESTORATION PROJECTS PURSUANT TO TITLE FIVE OF ARTICLE FIFTY-
SIX OF THE ENVIRONMENTAL CONSERVATION LAW pursuant to capital  appropri-
ations  made  to  the  department  of  environmental  conservation,  the
director of the division of budget and the corporation are each  author-
ized  to  enter  into one or more service contracts, none of which shall
exceed twenty years in duration, upon such terms and conditions  as  the
director and the corporation may agree, so as to annually provide to the
corporation  in  the  aggregate,  a  sum  not  to exceed the annual debt
service payments and related expenses required for any bonds  and  notes
authorized  pursuant to section twelve hundred ninety of this title. Any
service contract entered into pursuant to  this  section  shall  provide
that  the  obligation of the state to fund or to pay the amounts therein
provided for shall not constitute a debt of the state within the meaning
of any constitutional or statutory provision and shall be deemed  execu-
tory  only  to the extent of moneys available for such purposes, subject
to annual appropriation by the legislature. Any such service contract or
any payments made or to be made thereunder may be assigned  and  pledged
by  the  corporation  as security for its bonds and notes, as authorized
pursuant to section twelve hundred ninety of this title.
  S 37. Section 56-0501 of the environmental conservation law, as  added
by chapter 413 of the laws of 1996, is amended to read as follows:
S 56-0501. Allocation of moneys.
  1. Of the moneys received by the state from the sale of bonds pursuant
to  the  Clean  Water/Clean  Air  Bond  Act of 1996, two hundred million
dollars ($200,000,000) shall be available for disbursements for environ-
mental restoration projects.

S. 7784                            19

  2. ENVIRONMENTAL RESTORATION PROJECTS MAY BE FUNDED USING THE PROCEEDS
OF BONDS ISSUED PURSUANT TO SECTION TWELVE HUNDRED EIGHTY-FIVE-Q OF  THE
PUBLIC AUTHORITIES LAW.
  S  38. Subdivision 6 of section 56-0502 of the environmental conserva-
tion law, as amended by section 2 of part D of chapter 577 of  the  laws
of 2004, is amended to read as follows:
  6.  "State  assistance", for purposes of this title, shall mean in the
case of a contract authorized by subdivision one of section  56-0503  of
this  title,  payments  made  to a municipality to reimburse the munici-
pality for the state share of the costs incurred by the municipality  to
undertake  an  environmental  restoration  project  OR IN THE CASE OF AN
AGREEMENT AUTHORIZED BY SUBDIVISION THREE OF  SECTION  56-0503  OF  THIS
TITLE,  COSTS INCURRED BY THE STATE TO UNDERTAKE AN ENVIRONMENTAL RESTO-
RATION PROJECT BUT NOT REIMBURSED BY A MUNICIPALITY.
  S 39. Paragraph (c) of subdivision 2 of section 56-0503 of  the  envi-
ronmental conservation law, as amended by section 4 of part D of chapter
1  of  the  laws of 2003, is amended and a new subdivision 3 is added to
read as follows:
  (c) A provision that THE MUNICIPALITY SHALL ASSIST  IN  IDENTIFYING  A
RESPONSIBLE  PARTY  BY  SEARCHING  LOCAL RECORDS, INCLUDING PROPERTY TAX
ROLLS, OR DOCUMENT REVIEWS, AND if,  in  accordance  with  the  required
departmental  approval  of  any settlement with a responsible party, any
responsible party payments become available to the municipality, before,
during or after the completion of an environmental restoration  project,
which  were not included when the state share was calculated pursuant to
this section, the state assistance share shall be recalculated, and  the
municipality  shall pay to the state, for deposit into the environmental
restoration project account of the hazardous waste remedial fund  estab-
lished  under  section  ninety-seven-b  of  the  state  finance law, the
difference between the original state assistance payment and the  recal-
culated state share. Recalculation of the state share shall be done each
time a payment from a responsible party is received by the municipality;
  3.  THE  DEPARTMENT MAY UNDERTAKE AN ENVIRONMENTAL RESTORATION PROJECT
ON BEHALF OF A MUNICIPALITY UPON REQUEST. IF THE  DEPARTMENT  UNDERTAKES
THE PROJECT ON BEHALF OF THE MUNICIPALITY, THE STATE SHALL ENTER INTO AN
AGREEMENT  WITH  THE  MUNICIPALITY  AND  THE AGREEMENT SHALL REQUIRE THE
MUNICIPALITY TO PERIODICALLY PROVIDE ITS SHARE TO THE  STATE  FOR  COSTS
INCURRED  DURING  THE PROGRESS OF SUCH PROJECT. THE MUNICIPALITY'S SHARE
SHALL BE THE SAME AS WOULD BE REQUIRED UNDER  SUBDIVISION  ONE  OF  THIS
SECTION.  THE AGREEMENT SHALL INCLUDE ALL PROVISIONS SPECIFIED IN SUBDI-
VISION TWO OF THIS SECTION AS APPROPRIATE.   FOR  PURPOSES  OF  PROJECTS
SUBJECT   TO  AGREEMENTS  UNDER  THIS  SUBDIVISION,  ALL  REFERENCES  TO
CONTRACTS IN THIS TITLE SHALL ALSO APPLY TO AGREEMENTS UNDER THIS SUBDI-
VISION AS APPROPRIATE.
  S 40. Subdivision 4 of section 56-0505 of the environmental  conserva-
tion  law, as amended by section 5 of part D of chapter 1 of the laws of
2003, is amended to read as follows:
  4. After completion of such project,  the  municipality  may  use  the
property  for  public purposes or may dispose of it. If the municipality
shall dispose of such property by sale  to  a  responsible  party,  such
party  shall pay to such municipality, in addition to such other consid-
eration, an amount of money constituting the amount of state  assistance
provided  [to  the  municipality] under this title plus accrued interest
and transaction costs and the municipality shall deposit that money into
the environmental restoration project account  of  the  hazardous  waste

S. 7784                            20

remedial  fund  established  under  section  ninety-seven-b of the state
finance law.
  S  41.  Subdivisions  3  and 4 of section 56-0508 of the environmental
conservation law, as added by section 7 of part D of chapter  1  of  the
laws of 2003, are amended to read as follows:
  3. such temporary incidents of ownership by such taxing district shall
also qualify it as being the owner of such property [for the purposes of
obtaining]  TO  BE  ELIGIBLE  FOR funding from the state of New York for
such environmental restoration investigation project under this  article
or  for such funding from any source pursuant to any other state, feder-
al, or local law, but such incidents of ownership shall  not  be  suffi-
cient  to  qualify  it as the owner of such property for the purposes of
holding it wholly or partially liable for any damages, past, present, or
future from any release of any hazardous material, substance, or contam-
inant into the air, ground, or water, unless such release was caused  by
such taxing district.
  4.  within thirty days of the completion of the environmental restora-
tion investigation project and the receipt by the taxing jurisdiction of
the final report of such investigation, such taxing  jurisdiction  shall
file  such  report  with  the court on notice to the court and all other
parties of record, and the stay  of  the  foreclosure  shall  be  lifted
(unless  lifted  earlier  by  a prior court order), and all incidents of
temporary ownership of the taxing jurisdiction  that  was  awarded  such
taxing  district, except any right [to receive funding] for the environ-
mental restoration investigation project TO BE FUNDED,  shall  cease  to
exist,  and nothing in this subdivision shall preclude the taxing juris-
diction  that  conducted  the  environmental  restoration  investigation
project  or  the  taxing  jurisdiction  that  commenced  the foreclosure
action, if it is a different taxing jurisdiction than the taxing  juris-
diction  which  conducted the investigation, from withdrawing the parcel
from foreclosure pursuant to section eleven hundred thirty-eight of  the
real property tax law.
  S 42. Subdivision 2 and paragraph (f) of subdivision 3 of section 97-b
of the state finance law, as amended by section 4 of part I of chapter 1
of the laws of 2003, are amended to read as follows:
  2. Such fund shall consist of all of the following:
  (a)  moneys appropriated for transfer to the fund's site investigation
and construction account; (b) all fines and other  sums  accumulated  in
the fund prior to April first, nineteen hundred eighty-eight pursuant to
section 71-2725 of the environmental conservation law for deposit in the
fund's  site  investigation  and  construction  account;  (c) all moneys
collected or received by the department of taxation and finance pursuant
to section 27-0923 of the environmental conservation law for deposit  in
the  fund's  industry fee transfer account; (d) all moneys paid into the
fund pursuant to section 72-0201 of the environmental  conservation  law
which  shall  be  deposited in the fund's industry fee transfer account;
(e) all moneys paid into the fund pursuant to section one hundred eight-
y-six of the navigation law which  shall  be  deposited  in  the  fund's
industry  fee  transfer  account;  (f) [all moneys paid into the fund by
municipalities for repayment of landfill closure loans made pursuant  to
title  five  of  article fifty-two of the environmental conservation law
for deposit in the fund's site investigation and  construction  account;
(g)] all monies recovered under sections 56-0503, 56-0505 and 56-0507 of
the  environmental conservation law into the fund's environmental resto-
ration project account; [(h) all] (G) fees paid into the  fund  pursuant
to section [72-0403] 72-0402 of the environmental conservation law which

S. 7784                            21

shall  be  deposited  in the fund's industry fee transfer account; [(i)]
(H) payments received for all state costs incurred  in  negotiating  and
overseeing  the  implementation  of  brownfield  site cleanup agreements
pursuant  to title fourteen OF ARTICLE TWENTY-SEVEN of the environmental
conservation law shall be deposited in the hazardous  waste  remediation
oversight and assistance account; and [(j)] (I) other moneys credited or
transferred  thereto  from  any  other fund or source for deposit in the
fund's site investigation and construction account.
  (f) to undertake such remedial measures as the department of  environ-
mental  conservation may determine necessary due to environmental condi-
tions related to the property subject to an agreement [to provide  state
assistance]  OR  CONTRACT  under  title five of article fifty-six of the
environmental conservation law [that were unknown to such department  at
the  time  of its approval of such agreement which indicates that condi-
tions on such property are not sufficiently protective of  human  health
for  its  reasonably anticipated uses or due to information received, in
whole or in part, after such department's approval of  such  agreement's
final  engineering  report and certification], which indicates that such
agreement's remedial activities are not sufficiently protective of human
health for such property's reasonably anticipated uses; and, [respecting
the monies in the environmental restoration project account in excess of
ten million dollars,] shall provide state assistance under title five of
article fifty-six of the environmental conservation law;
  S 43. Severability. If any clause, sentence,  paragraph,  subdivision,
section  or part of this act shall be adjudged by any court of competent
jurisdiction to be invalid, such judgment shall not  affect,  impair  or
invalidate the remainder thereof, but shall be confined in its operation
to the clause, sentence, paragraph, subdivision, section or part thereof
directly  involved  in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
that this act would have been enacted even if  such  invalid  provisions
had not been included herein.
  S  44. This act shall take effect immediately and shall apply to sites
that submit an application for acceptance into  the  brownfield  cleanup
program on or after July 1, 2014; provided, however, that the department
of  environmental conservation shall not charge volunteers in the brown-
field cleanup program for oversight costs for any sites in  the  program
incurred  on  or after July 1, 2014; and provided further, however, that
section twenty-four of this act shall apply to any site where a  certif-
icate  of  completion  has  been  issued  on or after June 30, 2008; and
provided further that section  twenty-five-a  of  this  act  shall  take
effect  on  the same date and in the same manner as section 39 of Part A
of chapter 59 of the  laws  of  2014,  as  amended,  takes  effect;  and
provided  further  that  section  twenty-eight-a  of this act shall take
effect on the same date and in the same manner as section 41 of  part  A
of chapter 59 of the laws of 2014, takes effect.

                                 PART B

  Section 1.  Paragraph (a) of subdivision 2 of section 176 of the navi-
gation law, as amended by chapter 584 of the laws of 1992, is amended to
read as follows:
  (a)  Upon  the  occurrence of a discharge of petroleum, the department
shall respond promptly and proceed to cleanup and remove  the  discharge
in  accordance  with environmental priorities or may, at its discretion,
direct the discharger to promptly cleanup and remove the discharge.   IF

S. 7784                            22

A  PERSON THE DEPARTMENT DEEMS A DISCHARGER, AND THUS DIRECTS TO CLEANUP
AND REMOVE THE DISCHARGE PURSUANT TO THIS SECTION PRESENTS  THE  DEPART-
MENT  WITH  EVIDENCE  THAT  A  THIRD PARTY IS SOLELY RESPONSIBLE FOR THE
DISCHARGE  AND REQUESTS THE DEPARTMENT TO DETERMINE WHETHER THE EVIDENCE
ESTABLISHES THE THIRD PARTY IS IN FACT SOLELY RESPONSIBLE,  THE  DEPART-
MENT  SHALL, WITHIN THIRTY DAYS OF RECEIPT OF SUCH REQUEST, DETERMINE IN
WRITING EITHER THAT THE THIRD PARTY: (I) SHALL BE DEEMED A DISCHARGER BY
THE DEPARTMENT, AND SHALL BE  DIRECTED  TO  UNDERTAKE  THE  CLEANUP  AND
REMOVAL OF THE DISCHARGE; OR (II) WILL NOT BE DEEMED A DISCHARGER BY THE
DEPARTMENT  BECAUSE  THE  INFORMATION  PRESENTED  DOES NOT ESTABLISH THE
RESPONSIBILITY OF THE THIRD PARTY BY A PREPONDERANCE OF THE EVIDENCE. IF
THE DEPARTMENT DETERMINES THAT THE PERSON THE DEPARTMENT INITIALLY DEEMS
A DISCHARGER AND THE THIRD PARTY ARE BOTH  DISCHARGERS,  THE  DEPARTMENT
SHALL,  WITHIN  THIRTY  DAYS OF SUCH REQUEST, ADVISE EACH OF THE PARTIES
THAT THEY ARE DEEMED DISCHARGERS SUBJECT TO APPORTIONMENT  OF  LIABILITY
FOR  THE  DISCHARGE  PURSUANT TO SUBDIVISIONS ONE AND TWO OF SECTION ONE
HUNDRED EIGHTY OF THIS ARTICLE. The department shall be responsible  for
cleanup  and  removal  or  as  the case may be, for retaining agents and
contractors who shall operate under the direction of that department for
such purposes. Implementation of cleanup and  removal  procedures  after
each  discharge  shall  be  conducted  in  accordance with environmental
priorities and procedures established by the department.
  S 2. Subdivision 8 of section 176 of the navigation law, as  added  by
chapter  712  of the laws of 1989, is amended and a new subdivision 9 is
added to read as follows:
  8. Notwithstanding any other provision of law to the contrary, includ-
ing but not limited to SUBDIVISION (C) OF section 15-108 of the  general
obligations law, every person providing cleanup, removal of discharge of
petroleum  or  relocation  of  persons pursuant to this section shall be
entitled to contribution from any other responsible party.
  9. THE FOLLOWING SHALL NOT BE DEEMED A FINAL AGENCY ACTION SUBJECT  TO
REVIEW  PURSUANT  TO ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND
RULES, AND SHALL NOT HAVE A BINDING EFFECT ON ANY PARTY  IN  PENDING  OR
FUTURE  PROCEEDINGS  REGARDING  THE  DISCHARGE:  (A)  A DETERMINATION OR
ACTION OF THE DEPARTMENT PURSUANT TO SUBDIVISION ONE, TWO, OR  THREE  OF
THIS  SECTION,  INCLUDING  BUT  NOT  LIMITED  TO, A DETERMINATION OF THE
REASONABLENESS OF ANY COSTS INCURRED; (B) A DETERMINATION OR  ACTION  OF
THE  ADMINISTRATOR  PURSUANT  TO SECTION ONE HUNDRED EIGHTY, ONE HUNDRED
EIGHTY-ONE-A, OR ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE, INCLUDING THE
FILING OF AN ENVIRONMENTAL LIEN.
  S 3. Subdivisions 1 and 2 of section 180 of the navigation law, subdi-
vision 1 as added by chapter 845 of the laws of 1977 and  subdivision  2
as  amended  by  chapter 672 of the laws of 1991, are amended to read as
follows:
  1. To represent the state in meetings with the alleged  discharger  OR
DISCHARGERS  and  claimants  concerning  liability for the discharge and
amount of the claims, AND, IF THERE IS MORE THAN  ONE  DISCHARGER  IN  A
MEETING, TO APPORTION LIABILITY FOR THE DISCHARGE;
  2.  To  determine  if  hearings are needed to settle particular claims
filed by injured persons AND TO APPORTION LIABILITY  BETWEEN  AND  AMONG
DISCHARGERS;
  S 4. Subdivision 1 of section 181 of the navigation law, as amended by
chapter  712  of the laws of 1989, is amended and a new subdivision 7 is
added to read as follows:
  1. (A) Any person who  has  discharged  petroleum  shall  be  strictly
liable,  without  regard to fault, for all cleanup and removal costs and

S. 7784                            23

all direct and indirect damages, no matter by whom sustained, as defined
in this section, UNLESS THE  LIABILITY  LIMITATION  AS  DESCRIBED  UNDER
PARAGRAPH  (B)  OF THIS SUBDIVISION APPLIES.  In addition to cleanup and
removal  costs  and  damages,  any  such  person who is notified of such
release and who did not undertake relocation of persons residing in  the
area  of  the  discharge in accordance with paragraph (c) of subdivision
seven of section one hundred  seventy-six  of  this  article,  shall  be
liable  to  the  fund  for  an  amount equal to two times the actual and
necessary expense incurred by the fund for such relocation  pursuant  to
section one hundred seventy-seven-a of this article.
  (B) (I) ANY PERSON WHO AGREES TO REMEDIATE THE DISCHARGE TO THE SATIS-
FACTION  OF  THE DEPARTMENT, AND IN CONFORMANCE WITH THIS ARTICLE, SHALL
BE ENTITLED TO RECEIVE LIABILITY LIMITATION.  SUCH  AGREEMENT  SHALL  BE
CALLED  THE  LIABILITY  LIMITATION  AGREEMENT  AND  SHALL BE WRITTEN AND
EXECUTED BY BOTH THE DEPARTMENT AND SUCH PERSON. AFTER EXECUTION OF  THE
LIABILITY  LIMITATION  AGREEMENT, SUCH PERSON SHALL NOT BE LIABLE TO THE
STATE UPON ANY STATUTORY OR COMMON LAW CAUSE OF ACTION, ARISING  OUT  OF
THE  PRESENCE  OF  ANY  CONTAMINATION IN, ON, OR EMANATING FROM THE SITE
THAT WAS THE SUBJECT OF  THE  LIABILITY  LIMITATION,  EXCEPT  THAT  SUCH
PERSON SHALL NOT RECEIVE A RELEASE FOR NATURAL RESOURCE DAMAGES THAT MAY
BE  AVAILABLE  UNDER  LAW.   THE LIABILITY LIMITATION SHALL APPLY TO ALL
SUCCESSORS IN OWNERSHIP OF THE PROPERTY AND TO ALL PERSONS WHO LEASE THE
PROPERTY OR WHO ENGAGE IN OPERATIONS ON THE PROPERTY, PROVIDED THAT SUCH
PERSONS ACT WITH DUE CARE AND IN GOOD FAITH TO ADHERE  TO  THE  REQUIRE-
MENTS OF THE LIABILITY LIMITATION AGREEMENT.
  (II)  A  LIABILITY LIMITATION AGREEMENT AND THE PROTECTIONS IT AFFORDS
SHALL NOT APPLY TO ANY DISCHARGE THAT OCCURS SUBSEQUENT TO THE EXECUTION
OF THE LIABILITY LIMITATION AGREEMENT, NOR SHALL A LIABILITY  LIMITATION
AGREEMENT AND THE PROTECTIONS IT AFFORDS RELIEVE ANY PERSON OF THE OBLI-
GATIONS  TO  COMPLY  IN  THE FUTURE WITH LAWS AND REGULATIONS. THE STATE
NONETHELESS SHALL RESERVE ALL OF ITS RIGHTS CONCERNING, AND SUCH LIABIL-
ITY LIMITATION SHALL NOT EXTEND TO,  ANY  FURTHER  INVESTIGATION  AND/OR
REMEDIATION  THE  DEPARTMENT DEEMS NECESSARY DUE TO FRAUD, NONCOMPLIANCE
WITH THE TERMS THAT FORMED THE  LIABILITY  LIMITATION  AGREEMENT,  OR  A
WRITTEN  FINDING  BY  THE  DEPARTMENT  THAT A CHANGE IN AN ENVIRONMENTAL
STANDARD, FACTOR, OR  CRITERION  UPON  WHICH  THE  LIABILITY  LIMITATION
AGREEMENT  WAS  BASED  WOULD  RENDER  REMEDIATION  ACTIVITIES  NO LONGER
PROTECTIVE OF PUBLIC HEALTH OR THE ENVIRONMENT. NOTHING IN THIS  SECTION
SHALL  AFFECT  THE LIABILITY OF THE PERSON RESPONSIBLE FOR SUCH PERSON'S
OWN ACTS OR OMISSIONS CAUSING WRONGFUL DEATH OR PERSONAL INJURY. NOTHING
IN THIS SECTION SHALL AFFECT THE LIABILITY OF ANY PERSON WITH RESPECT TO
ANY CIVIL ACTION BROUGHT BY A PARTY OTHER THAN THE STATE. THE PROVISIONS
OF THIS SECTION SHALL NOT AFFECT AN ACTION OR A CLAIM, INCLUDING A STAT-
UTORY OR COMMON LAW CLAIM FOR CONTRIBUTION OR INDEMNIFICATION, THAT SUCH
PERSON HAS OR MAY HAVE AGAINST A THIRD PARTY.
  7. NOTWITHSTANDING ANY OTHER  PROVISION  OF  THIS  SECTION,  A  PUBLIC
CORPORATION SHALL NOT BE LIABLE FOR THE DISCHARGE OF PETROLEUM AT A SITE
IF  SUCH  PUBLIC  CORPORATION ACQUIRED SUCH SITE INVOLUNTARILY, AND SUCH
PUBLIC CORPORATION RETAINED  SUCH  SITE  WITHOUT  PARTICIPATING  IN  THE
DEVELOPMENT  OF  SUCH SITE. THIS EXEMPTION SHALL NOT APPLY TO ANY PUBLIC
CORPORATION THAT HAS (A) CAUSED  OR  CONTRIBUTED  TO  THE  DISCHARGE  OF
PETROLEUM  FROM  OR  AT  THE  SITE, (B) PURCHASED, SOLD, REFINED, TRANS-
PORTED, OR DISCHARGED PETROLEUM FROM OR AT SUCH SITE, OR (C) CAUSED  THE
PURCHASE,  SALE,  REFINEMENT,  TRANSPORTATION, OR DISCHARGE OF PETROLEUM
FROM OR AT SUCH SITE. THE TERMS "PARTICIPATION IN DEVELOPMENT,"  "PUBLIC
CORPORATION" AND "INVOLUNTARY ACQUISITION OF OWNERSHIP OR CONTROL" SHALL

S. 7784                            24

HAVE  THE SAME MEANING AS THOSE TERMS ARE DEFINED IN PARAGRAPHS (C), (D)
AND (E) OF SUBDIVISION TWO  OF  SECTION  27-1323  OF  THE  ENVIRONMENTAL
CONSERVATION  LAW.  HOWEVER,  "PARTICIPATION  IN  DEVELOPMENT" SHALL NOT
INCLUDE  IMPROVEMENTS  WHICH  ARE  PART  OF  A  CLEANUP AND REMOVAL OF A
DISCHARGE OF PETROLEUM PURSUANT TO THIS ARTICLE.
  S 5. Section 183 of the navigation law, as added by chapter 845 of the
laws of 1977, is amended to read as follows:
  S 183. Settlements. The administrator shall  attempt  to  promote  and
arrange  a  settlement  between  the  claimant and the person OR PERSONS
responsible for the discharge. If the source of  the  discharge  can  be
determined  and  liability  is  conceded,  the  claimant and the alleged
discharger OR DISCHARGERS may agree to a settlement which shall be final
and binding upon the parties and which will waive all  recourse  against
the  fund.  TO THE EXTENT AN ALLEGED DISCHARGER PRESENTS EVIDENCE TO THE
ADMINISTRATOR THAT ANOTHER PARTY IS WHOLLY OR PARTIALLY RESPONSIBLE  FOR
THE  CLAIM,  AND  REQUESTS  THE  ADMINISTRATOR  TO CONSIDER WHETHER SUCH
INFORMATION PRESENTED ESTABLISHES BY A  PREPONDERANCE  OF  THE  EVIDENCE
THAT  THE  THIRD  PARTY  IS IN FACT WHOLLY OR PARTIALLY RESPONSIBLE, THE
ADMINISTRATOR WITHIN THIRTY DAYS OF RECEIPT OF SUCH REQUEST SHALL EITHER
DETERMINE: (1) IN WRITING, IF THE THIRD PARTY SHALL BE DEEMED  AN  ADDI-
TIONAL  DISCHARGER  TO  ANY  PENDING  OR  ANTICIPATED CLAIM OR (2) IF AN
ADMINISTRATIVE HEARING AS TO LIABILITY IS NECESSARY.
  S 6. This act shall take effect immediately.
  S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by a court of compe-
tent jurisdiction to be invalid, such judgment shall not affect,  impair
or invalidate the remainder thereof, but shall be confined in its opera-
tion  to  the  clause, sentence, paragraph, subdivision, section or part
thereof directly involved in the  controversy  in  which  such  judgment
shall  have been rendered. It is hereby declared to be the intent of the
legislature that this act would have been enacted even if  such  invalid
provisions had not been included herein.
  S  3.  This  act shall take effect immediately provided, however, that
the applicable effective date of Parts A through B of this act shall  be
as specifically set forth in the last section of such Parts.