NY State Senate Bill 2015-S6971

Senate Bill S6971

2015-2016 Legislative Session

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

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Archive: Last Bill Status - In Senate Committee Finance Committee

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 10, 2016	referred to finance

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2015-S6971 (ACTIVE) - Details

See Assembly Version of this Bill:: A2829
Current Committee:: Senate Finance
Law Section:: Executive Law
Laws Affected:: Add §94-c, Exec L; amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A7413
2011-2012: A7046
2013-2014: S4749, A5166
2017-2018: S2283
2019-2020: S947

2015-S6971 (ACTIVE) - Summary

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

2015-S6971 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6971

 TITLE OF BILL :

An act to amend the executive law, in relation to pre-installation
review and certification of green roof materials and to amend the tax
law, in relation to establishing a green roof installation credit

 PURPOSE OR GENERAL IDEA OF BILL :

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

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1. The Executive Law is amended by adding a new section 94-c
to read as follows:

§ 94-c Green roof inspection and certification. 1. The secretary shall
develop and implement a program to evaluate and set standards for the
plant material utilized in green roof construction in the state and
for environmentally acceptable chemical fertilizers used in the
maintenance of green roofs. The commissioner will implement a program
to inform installers and the public of prohibitions and
recommendations. 2. The secretary may delegate to qualified personnel

of county and city building inspectors his or her duties of review and
approval of plans and issuance of certification required. 3.  Defines
the term "green roof."

Section 2. Section 606 of the Tax Law is amended by adding a new
subsection (ccc) to read as follows: (ccc) Green roof installation
credit. (1) An individual taxpayer shall be allowed a credit for
taxable years beginning on or after January 1, 2017 against the tax
imposed by this article for the installation of a green roof. The
amount of the credit shall be 55% of qualified green roof installation
expenditures, but shall not exceed the maximum credit of $5,000. (2)
Qualified green roof installation expenditures. (A) Defines the term
"qualified green roof installation expenditures."  (B) Names what is
included in qualified expenditures. (C) Qualified expenditures shall
not include interest or other finance charges. (3) Defines the term
"green roof pre-installation criteria." (4) Details tax specifics when
a green roof is installed by a condominium management association or a
cooperative housing corporation. (5) Details tax policy if a green
roof is purchased and installed in a principal residence shared by two
or more taxpayers, the amount of the credit allowable under this
subsection shall be prorated according to the percentage of the total
expenditure for such roof contributed by each taxpayer. (6) The amount
of any federal, state or local grant received by the taxpayer, which
was used for the purchase and/or installation of such roof and which
was not included in the federal gross income of the taxpayer, shall
not be included in the amount of such expenditure. (7) Credits
provided shall be allowed with respect to the taxable year, commencing
after January 1, 2017, in which the green roof is installed. (8) If
the amount of the credit and carryovers of such credit shall exceed
the taxpayer's tax for such year, the excess 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.

Section 3. Establishes the effective date as detailed below.

 JUSTIFICATION :

In addition to the aesthetic value of the roof garden for the
resident(s) of the building where it is installed, the green roof
would also serve several other functions. First, the gardens absorb
the heat of the sun without heating the temperature of the building,
which keeps the building cooler in the summer and requires less energy
output by the resident(s). Second, as we all know, plants produce
oxygen and absorb carbon dioxide. In congested urban areas, where very
few trees and shrubs exist, this is a simple way to increase the
amount of oxygen in urban areas. Commercial installation of roof
gardens can cost $510-$524 per square foot, which is why a tax credit
would add an extra incentive for building owners to install roof
gardens.

 PRIOR LEGISLATIVE HISTORY :

A. 5166-A of 2013/2014
A. 7046 of 2011/2012
A. 7413-A and S. 2763-A of 2009/2010
Similar to: S. 4362-A of 2007/2008

 FISCAL IMPLICATIONS :

The fiscal implications of this legislation are to be determined.

 EFFECTIVE DATE :
This act shall take effect immediately provided that section one of
this act shall take effect January 1, 2017 and that section two of
this act shall apply to taxable years commencing on or after January
1, 2017; provided, however, that effective immediately, the addition,
amendment and/or repeal of any rule or regulation necessary for the
implementation of this act on its effective date are authorized and
directed to be made an completed on or before such effective date.

2015-S6971 (ACTIVE) - Bill Text download pdf

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

                                  6971

                            I N  S E N A T E

                             March 10, 2016
                               ___________

Introduced  by  Sen.  O'MARA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Finance

AN ACT to amend the  executive  law,  in  relation  to  pre-installation
  review  and certification of green roof materials and to amend the tax
  law, in relation to establishing a green roof installation credit

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

  Section  1.  The executive law is amended by adding a new section 94-c
to read as follows:
  S 94-C. GREEN ROOF INSPECTION AND CERTIFICATION.    1.  THE  SECRETARY
SHALL  DEVELOP AND IMPLEMENT A PROGRAM TO EVALUATE AND SET STANDARDS FOR
THE PLANT MATERIAL UTILIZED IN GREEN ROOF CONSTRUCTION IN THE STATE  AND
FOR  ENVIRONMENTALLY ACCEPTABLE CHEMICAL FERTILIZERS USED IN THE MAINTE-
NANCE  OF  GREEN  ROOFS.    SUCH  PROGRAM  SHALL  INCLUDE  CRITERIA  FOR
INSPECTION  AND  CERTIFICATION OF GREEN ROOF PLANS PRIOR TO INSTALLATION
AND INSPECTION AFTER INSTALLATION.  SUCH PRE-INSTALLATION  CRITERIA  FOR
CERTIFICATION  SHALL  INCLUDE,  BUT  NOT BE LIMITED TO:   HEIGHT, GROWTH
RATE,  DROUGHT  TOLERANCE,  ROOT  SYSTEMS,  IRRIGATION  OR   NUTRITIONAL
REQUIREMENTS,  MAINTENANCE  REQUIREMENTS,  PRODUCTION OF SEEDS LIKELY TO
INVADE NEARBY LANDSCAPES,  GENERATION  OF  ALLERGENS  AND  REMEDIAL  AIR
FILTRATION. THE COMMISSIONER SHALL IMPLEMENT A PROGRAM TO INFORM COMMER-
CIAL  INSTALLERS AND THE PUBLIC OF ANY PROHIBITIONS AND RECOMMENDATIONS.
INSPECTION AFTER INSTALLATION SHALL INCLUDE, IN ADDITION TO  PRE-INSTAL-
LATION  CRITERIA,  THE TESTING OF RUNOFF WATER FOR ENVIRONMENTALLY UNAC-
CEPTABLE CHEMICAL FERTILIZERS.
  2. THE SECRETARY MAY DELEGATE TO QUALIFIED  PERSONNEL  OF  COUNTY  AND
CITY  BUILDING  INSPECTORS  HIS  OR HER DUTIES OF REVIEW AND APPROVAL OF
PLANS AND ISSUANCE OF CERTIFICATION REQUIRED IN SUBDIVISION ONE OF  THIS
SECTION, SUBJECT TO SUCH CONDITIONS AS HE OR SHE MAY ESTABLISH.
  3.  FOR  PURPOSES OF THIS SECTION "GREEN ROOF" SHALL MEAN ROOFING ON A
BUILDING CONSTRUCTED OF FROM TWO TO FOUR INCHES  OF  SOIL  AND  DRAINAGE
MATERIAL  SUPPORTING PLANT MATERIAL WITH FOLIAGE FROM TWO TO FOUR INCHES
HIGH DESIGNED TO PROVIDE MAXIMUM GROUNDCOVER, WATER  RETENTION,  EROSION
RESISTANCE, AND RESPIRATIVE TRANSPIRATION OF MOISTURE.

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

                                                           LBD01438-03-6

S. 6971                             2

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

S. 6971                             3

WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S  3. This act shall take effect immediately provided that section one
of this act shall take effect January 1, 2017 and that  section  two  of
this  act shall apply to taxable years commencing on or after January 1,
2017; provided,  however,  that  effective  immediately,  the  addition,
amendment  and/or  repeal  of  any  rule or regulation necessary for the
implementation of this act on its  effective  date  are  authorized  and
directed to be made and completed on or before such effective date.

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Senate Bill S6971

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Sponsored By

Thomas F. O'Mara