NY State Senate Bill 2015-S8196A

Archive: Last Bill Status - In Senate Committee Rules 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Oct 19, 2016	print number 8196a
Oct 19, 2016	amend and recommit to rules
Sep 21, 2016	referred to rules

Bill Amendments

Original

A (Active)

2015-S8196 - Details

Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S1806
2019-2020: S2708
2021-2022: S5302
2023-2024: S5716

2015-S8196 - Summary

Relates to establishing a tree removal and emerald ash elimination credit.

2015-S8196 - Sponsor Memo

                                 BILL NUMBER:  S8196       REVISED MEMO 10/03/2016

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a tree removal and emerald ash elimination credit

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this bill is to allow for an individual taxpayer to
utilize a personal income tax credit when he or she incurs costs for
tree removal, as recommended by a certified arborist or forester, or
costs for tree treatment for infection of emerald ash borer.

 SUMMARY OF SPECIFIC PROVISIONS :

Section one of the bill adds a new subsection ccc to the tax law to
establish the tax credit for tree removal or tree treatment from
emerald ash borer infection.

Section two establishes the effective date.

 JUSTIFICATION :

The Tree Removal and Emerald Ash Elimination (TREE) Credit will assist
homeowners across New York State who are incurring costs because of an
infection of the emerald ash beetle.

According to the DEC, "The emerald ash borer is responsible for the
destruction of over 50 million ash trees in the U.S. since its
discovery in Michigan." With approximately 900 million ash trees in
New York State, this beetle is a huge threat. Homeowners across the
state are either required by localities to remove the trees or follow
the advice of arborists to avoid later destruction that is possible
from a falling dead tree. Each tree removal can cost an average of
$500. Beyond that, the DEC estimated that the "annual contribution of
forest-based manufacturing and forest related recreation and tourism
to the New York State economy is over $9 billion."

One way or another, New Yorkers are losing to the emerald ash. To
counter this invasive species, this bill establishes two personal
income tax credits. One credit is for the removal of an infected tree,
as recommended by a certified arborist or forester, who determines
that a tree has been irreparably infected by the emerald ash borer.
The second credit is for the costs of insecticide treatment injections
when a tree has a likely invasion of emerald ash. Most of these
injections are directed into the trunk of an ash tree, from where the
insecticide travels through the tree's vascular system and is
distributed throughout the tree. Other injection options include soil
injections or drenches, lower trunk sprays, or protective sprays to
the trunk, main branches, and foliage. Treatment injections cost
approximately $53 per 17 inch diameter tree for two years and must be
applied for a couple years at least to stave off total destruction of
a tree.

After either removal or treatment of a tree, the homeowner may apply
for a tax credit against his or her tax liability. The removal credit
shall be for 50% of the cost of removal, capped at $300 per tree. The
treatment credit shall be for the lesser of $100 or 50% the cost of
treatment per tree.

 PRIOR LEGISLATIVE HISTORY :

None.

 FISCAL IMPLICATIONS :

Maximum of $25 million to the state.
 EFFECTIVE DATE :
180 days after enactment.

2015-S8196 - Bill Text download pdf

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

                                  8196

                            I N  S E N A T E

                           September 21, 2016
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation to establishing a tree  removal
  and emerald ash elimination credit

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

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (ccc) to read as follows:
  (CCC)  TREE  REMOVAL  AND EMERALD ASH ELIMINATION CREDIT. (1) GENERAL.
AN INDIVIDUAL TAXPAYER SHALL BE  ALLOWED  A  CREDIT  FOR  TAXABLE  YEARS
BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN AGAINST THE
TAX IMPOSED BY THIS ARTICLE FOR THE COSTS OF REMOVAL OF A TREE  INFESTED
WITH  THE EMERALD ASH BORER (AGURILUS PLANIPENNIS), WHEN SUCH REMOVAL IS
RECOMMENDED BY A CERTIFIED ARBORIST OR FORESTER FOR THE LONE  REASON  OF
HOSTING  AN  EMERALD ASH BORER INFECTION. THE AMOUNT OF THE CREDIT SHALL
BE THE GREATER OF THREE HUNDRED DOLLARS PER TREE OR FIFTY PERCENT OF THE
TOTAL COST OF REMOVAL PER TREE.
  (2) TAX CREDIT.  AN INDIVIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT  FOR
TAXABLE  YEARS  BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVEN-
TEEN AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR  THE  COSTS  ASSOCIATED
WITH  INSECTICIDE INJECTION TREATMENTS TO A TREE INFECTED WITH THE EMER-
ALD ASH BORER. THE AMOUNT OF THE CREDIT  SHALL  BE  THE  LESSER  OF  ONE
HUNDRED DOLLARS PER TREE OR FIFTY PERCENT OF THE TOTAL COST OF TREATMENT
PER TREE.
  (3)  TREE  REMOVAL  AND  EMERALD  ASH  ELIMINATION COSTS. (A) THE TERM
"COSTS OF REMOVAL" INCLUDES THE COST OF AN ASSESSMENT FROM  AN  ARBORIST
OR  FORESTER,  ANY INITIAL APPRAISALS OF THE TREE OR TREES, MUNICIPAL OR
OTHERWISE, LABOR COSTS OF REMOVING THE TREE, ANY DISPOSAL FEES, AND  ANY
CLEANUP  FEES;  EXCEPT  ANY  STATE  OR LOCAL SALES TAX APPLICABLE TO THE
SERVICES PERFORMED.
  (B) THE TERM "COSTS ASSOCIATED WITH INSECTICIDE INJECTION  TREATMENTS"
INCLUDES  THE  COSTS  OF AN ASSESSMENT FROM AN ARBORIST OR FORESTER, ANY
INITIAL APPRAISALS OF THE TREE OR TREES, MUNICIPAL OR  OTHERWISE,  COSTS
OF  APPLICATION SERVICES OF THE TREATMENT OR TREATMENTS, AND ANY FOLLOW-

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

                                                           LBD16033-03-6

S. 8196                             2

UP FEES; EXCEPT ANY STATE OR LOCAL SALES TAX APPLICABLE TO THE  SERVICES
PERFORMED.
  (4)  AMOUNT  OF  CREDIT.  THE  AGGREGATE AMOUNT OF TAX CREDITS ALLOWED
UNDER  THIS  SUBSECTION  IN  ANY  CALENDAR  YEAR  STATEWIDE   SHALL   BE
TWENTY-FIVE MILLION DOLLARS.
  (5)  TREE REMOVAL AND EMERALD ASH ELIMINATION FOR QUALIFIED TAXPAYERS.
A PROPERTY  OWNER  WHO  INCURS  COSTS  FOR  REMOVING  OR  TREATING  WITH
INJECTIONS  A  TREE  OR  TREES  AS  IN THIS SECTION, MUST BE REMOVING OR
INJECTING THE TREE FROM  RESIDENTIAL  PROPERTY  OR  MIXED-USE  PROPERTY,
WHICH IS:
  (A) LOCATED IN THIS STATE;
  (B) OWNED BY THE TAXPAYER; AND
  (C)  USED BY THE TAXPAYER AS HIS OR HER PRINCIPAL RESIDENCE, SECONDARY
RESIDENCE, OR RENTAL PROPERTY.
  (6) 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 SEVENTEEN, IN  WHICH  THE  REMOVAL  WORK  IS
COMPLETED AND PAID FOR.
  (7)  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 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; and provided, further, that effective  imme-
diately, 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.

2015-S8196A (ACTIVE) - Details

Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S1806
2019-2020: S2708
2021-2022: S5302
2023-2024: S5716

2015-S8196A (ACTIVE) - Summary

Relates to establishing a tree removal and emerald ash elimination credit.

2015-S8196A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S8196A

 TITLE OF BILL :

An act to amend the tax law, in relation to establishing a tree
removal and emerald ash elimination credit

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this bill is to allow for an individual taxpayer to
utilize a personal income tax credit when he or she incurs costs for
tree removal, as recommended by a certified arborist or forester, or
costs for tree treatment for infection of emerald ash borer.

 SUMMARY OF SPECIFIC PROVISIONS :

Section one of the bill adds a new subsection ccc to the tax law to
establish the tax credit for tree removal or tree treatment from
emerald ash borer infection.

Section two establishes the effective date.

 JUSTIFICATION :

The Tree Removal and Emerald Ash Elimination (TREE) Credit will assist
homeowners across New York State who are incurring costs because of an

infection of the emerald ash beetle.

According to the DEC, "The emerald ash borer is responsible for the
destruction of over 50 million ash trees in the U.S. since its
discovery in Michigan." With approximately 900 million ash trees in
New York State, this beetle is a huge threat. Homeowners across the
state are either required by localities to remove the trees or follow
the advice of arborists to avoid later destruction that is possible
from a falling dead tree. Each tree removal can cost an average of
$500. Beyond that, the DEC estimated that the "annual contribution of
forest-based manufacturing and forest related recreation and tourism
to the New York State economy is over $9 billion."

One way or another, New Yorkers are losing to the emerald ash. To
counter this invasive species, this bill establishes two personal
income tax credits. One credit is for the removal of an infected tree,
as recommended by a certified arborist or forester, who determines
that a tree has been irreparably infected by the emerald ash borer.
The second credit is for the costs of insecticide treatment injections
when a tree has a likely invasion of emerald ash. Most of these
injections are directed into the trunk of an ash tree, from where the
insecticide travels through the tree's vascular system and is
distributed throughout the tree. Other injection options include soil
injections or drenches, lower trunk sprays, or protective sprays to
the trunk, main branches, and foliage. Treatment injections cost
approximately $53 per 17 inch diameter tree for two years and must be
applied for a couple years at least to stave off total destruction of
a tree.

After either removal or treatment of a tree, the homeowner may apply
for a tax credit against his or her tax liability. The removal credit
shall be for 50% of the cost of removal, capped at $300 per tree. The
treatment credit shall be for the lesser of $100 or 50% the cost of
treatment per tree.

 PRIOR LEGISLATIVE HISTORY :

None.

 FISCAL IMPLICATIONS :
Maximum of $25 million to the state.

 EFFECTIVE DATE :
180 days after enactment.

2015-S8196A (ACTIVE) - Bill Text download pdf

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

                                 8196--A

                            I N  S E N A T E

                           September 21, 2016
                               ___________

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

AN  ACT to amend the tax law, in relation to establishing a tree removal
  and emerald ash elimination credit

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

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (ccc) to read as follows:
  (CCC) TREE REMOVAL AND EMERALD ASH ELIMINATION  CREDIT.  (1)  GENERAL.
AN  INDIVIDUAL  TAXPAYER  SHALL  BE  ALLOWED  A CREDIT FOR TAXABLE YEARS
BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN AGAINST  THE
TAX  IMPOSED BY THIS ARTICLE FOR THE COSTS OF REMOVAL OF A TREE INFESTED
WITH THE EMERALD ASH BORER (AGURILUS PLANIPENNIS), WHEN SUCH REMOVAL  IS
RECOMMENDED  BY  A CERTIFIED ARBORIST OR FORESTER FOR THE LONE REASON OF
HOSTING AN EMERALD ASH BORER INFECTION. THE AMOUNT OF THE  CREDIT  SHALL
BE  THE LESSER OF THREE HUNDRED DOLLARS PER TREE OR FIFTY PERCENT OF THE
TOTAL COST OF REMOVAL PER TREE.
  (2) TAX CREDIT.  AN INDIVIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT  FOR
TAXABLE  YEARS  BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVEN-
TEEN AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR  THE  COSTS  ASSOCIATED
WITH  INSECTICIDE INJECTION TREATMENTS TO A TREE INFECTED WITH THE EMER-
ALD ASH BORER. THE AMOUNT OF THE CREDIT  SHALL  BE  THE  LESSER  OF  ONE
HUNDRED DOLLARS PER TREE OR FIFTY PERCENT OF THE TOTAL COST OF TREATMENT
PER TREE.
  (3)  TREE  REMOVAL  AND  EMERALD  ASH  ELIMINATION COSTS. (A) THE TERM
"COSTS OF REMOVAL" INCLUDES THE COST OF AN ASSESSMENT FROM  AN  ARBORIST
OR  FORESTER,  ANY INITIAL APPRAISALS OF THE TREE OR TREES, MUNICIPAL OR
OTHERWISE, LABOR COSTS OF REMOVING THE TREE, ANY DISPOSAL FEES, AND  ANY
CLEANUP  FEES;  EXCEPT  ANY  STATE  OR LOCAL SALES TAX APPLICABLE TO THE
SERVICES PERFORMED.
  (B) THE TERM "COSTS ASSOCIATED WITH INSECTICIDE INJECTION  TREATMENTS"
INCLUDES  THE  COSTS  OF AN ASSESSMENT FROM AN ARBORIST OR FORESTER, ANY

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

                                                           LBD16033-04-6

S. 8196--A                          2

INITIAL APPRAISALS OF THE TREE OR TREES, MUNICIPAL OR  OTHERWISE,  COSTS
OF  APPLICATION SERVICES OF THE TREATMENT OR TREATMENTS, AND ANY FOLLOW-
UP FEES; EXCEPT ANY STATE OR LOCAL SALES TAX APPLICABLE TO THE  SERVICES
PERFORMED.
  (4)  AMOUNT  OF  CREDIT.  THE  AGGREGATE AMOUNT OF TAX CREDITS ALLOWED
UNDER  THIS  SUBSECTION  IN  ANY  CALENDAR  YEAR  STATEWIDE   SHALL   BE
TWENTY-FIVE MILLION DOLLARS.
  (5)  TREE REMOVAL AND EMERALD ASH ELIMINATION FOR QUALIFIED TAXPAYERS.
A PROPERTY  OWNER  WHO  INCURS  COSTS  FOR  REMOVING  OR  TREATING  WITH
INJECTIONS  A  TREE  OR  TREES  AS  IN THIS SECTION, MUST BE REMOVING OR
INJECTING THE TREE FROM  RESIDENTIAL  PROPERTY  OR  MIXED-USE  PROPERTY,
WHICH IS:
  (A) LOCATED IN THIS STATE;
  (B) OWNED BY THE TAXPAYER; AND
  (C)  USED BY THE TAXPAYER AS HIS OR HER PRINCIPAL RESIDENCE, SECONDARY
RESIDENCE, OR RENTAL PROPERTY.
  (6) 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 SEVENTEEN, IN  WHICH  THE  REMOVAL  WORK  IS
COMPLETED AND PAID FOR.
  (7)  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 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; and provided, further, that effective  imme-
diately, 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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Senate Bill S8196A

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Bill Amendments

2015-S8196 - Details

2015-S8196 - Summary

2015-S8196 - Sponsor Memo

2015-S8196 - Bill Text download pdf

2015-S8196A (ACTIVE) - Details

2015-S8196A (ACTIVE) - Summary

2015-S8196A (ACTIVE) - Sponsor Memo

2015-S8196A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S8196A

Share this bill

Sponsored By

Timothy M. Kennedy

Archive: Last Bill Status - In Senate Committee Rules Committee

Bill Amendments

2015-S8196 - Details

2015-S8196 - Summary

2015-S8196 - Sponsor Memo

2015-S8196 - Bill Text download pdf

2015-S8196A (ACTIVE) - Details

2015-S8196A (ACTIVE) - Summary

2015-S8196A (ACTIVE) - Sponsor Memo

2015-S8196A (ACTIVE) - Bill Text download pdf

Comments