Senate Bill S1806

2017-2018 Legislative Session

Relates to establishing a tree removal and emerald ash elimination credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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2017-S1806 (ACTIVE) - Details

See Assembly Version of this Bill:
A7375
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S8196
2019-2020: S2708, A5788
2021-2022: S5302
2023-2024: S5716

2017-S1806 (ACTIVE) - Summary

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

2017-S1806 (ACTIVE) - Sponsor Memo

2017-S1806 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1806
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2017
                                ___________
 
 Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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 EIGHTEEN 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 EIGHTEEN
 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE  COSTS  ASSOCIATED  WITH
 INSECTICIDE INJECTION TREATMENTS TO A TREE INFECTED WITH THE EMERALD 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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