Assembly Bill A8016A

2017-2018 Legislative Session

Establishes tree removal and emerald ash borer elimination costs as a tax deduction

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Archive: Last Bill Status - In Assembly 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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Bill Amendments

2017-A8016 - Details

See Senate Version of this Bill:
S5444
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L

2017-A8016 - Summary

Establishes tree removal and emerald ash borer elimination costs as a tax deduction.

2017-A8016 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8016
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2017
                                ___________
 
 Introduced  by M. of A. BRONSON -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to  establishing  tree  removal
   and  emerald  ash  borer  elimination  costs  as  a tax deduction; and
   providing for the repeal of such provisions upon expiration thereof

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 42 to read as follows:
   (42) (A) THE COSTS OF REMOVAL OF TREES INFECTED WITH THE  EMERALD  ASH
 BORER  (AGURILUS  PLANIPENNIS), INCLUDING 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, LOCATED ON THE TAXPAYER'S RESIDENTIAL  PROP-
 ERTY,  WHICH  IS LOCATED IN THIS STATE, WHEN SUCH REMOVAL IS RECOMMENDED
 BY A CERTIFIED ARBORIST OR FORESTER FOR THE LONE REASON  OF  HOSTING  AN
 EMERALD ASH BORER INFECTION.
   (B)  THE  COSTS  ASSOCIATED  WITH  INSECTICIDE INJECTION TREATMENTS TO
 TREES INFECTED  WITH  THE  EMERALD  ASH  BORER  (AGURILUS  PLANIPENNIS),
 INCLUDING  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-
 UP FEES, LOCATED  ON  THE  TAXPAYER'S  RESIDENTIAL  PROPERTY,  WHICH  IS
 LOCATED  IN THIS STATE, WHEN SUCH TREATMENTS ARE RECOMMENDED BY A CERTI-
 FIED ARBORIST OR FORESTER FOR THE LONE REASON OF HOSTING AN EMERALD  ASH
 BORER INFECTION.
   (C)  THE  TOTAL  COSTS APPLICABLE UNDER THIS PARAGRAPH SHALL NOT BE IN
 EXCESS OF TEN THOUSAND DOLLARS.
   § 2. This act shall take effect immediately, and shall apply to  taxa-
 ble years beginning on or after January 1, 2017; provided, however, this
 act shall expire and be deemed repealed December 31, 2022.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

2017-A8016A (ACTIVE) - Details

See Senate Version of this Bill:
S5444
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L

2017-A8016A (ACTIVE) - Summary

Establishes tree removal and emerald ash borer elimination costs as a tax deduction.

2017-A8016A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8016--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 25, 2017
                                ___________
 
 Introduced  by M. of A. BRONSON -- read once and referred to the Commit-
   tee on Ways and Means -- recommitted to  the  Committee  on  Ways  and
   Means  in  accordance  with  Assembly  Rule  3,  sec.  2  -- committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee

 AN ACT to amend the tax law, in relation to  establishing  tree  removal
   and  emerald  ash  borer  elimination  costs  as  a tax deduction; and
   providing for the repeal of such provisions upon expiration thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 44 to read as follows:
   (44) (A) THE COSTS OF REMOVAL OF TREES INFECTED WITH THE  EMERALD  ASH
 BORER  (AGURILUS  PLANIPENNIS), INCLUDING 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, LOCATED ON THE TAXPAYER'S RESIDENTIAL  PROP-
 ERTY,  WHICH  IS LOCATED IN THIS STATE, WHEN SUCH REMOVAL IS RECOMMENDED
 BY A CERTIFIED ARBORIST OR FORESTER FOR THE LONE REASON  OF  HOSTING  AN
 EMERALD ASH BORER INFECTION.
   (B)  THE  COSTS  ASSOCIATED  WITH  INSECTICIDE INJECTION TREATMENTS TO
 TREES INFECTED  WITH  THE  EMERALD  ASH  BORER  (AGURILUS  PLANIPENNIS),
 INCLUDING  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-
 UP FEES, LOCATED  ON  THE  TAXPAYER'S  RESIDENTIAL  PROPERTY,  WHICH  IS
 LOCATED  IN THIS STATE, WHEN SUCH TREATMENTS ARE RECOMMENDED BY A CERTI-
 FIED ARBORIST OR FORESTER FOR THE LONE REASON OF HOSTING AN EMERALD  ASH
 BORER INFECTION.
   (C)  THE  TOTAL  COSTS APPLICABLE UNDER THIS PARAGRAPH SHALL NOT BE IN
 EXCESS OF TEN THOUSAND DOLLARS.
   § 2. This act shall take effect immediately, and shall apply to  taxa-
 ble years beginning on or after January 1, 2018; provided, however, this
 act shall expire and be deemed repealed December 31, 2023.

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