Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Feb 08, 2018 |
print number 5444a |
Feb 08, 2018 |
amend and recommit to investigations and government operations |
Jan 03, 2018 |
referred to investigations and government operations |
Mar 29, 2017 |
referred to investigations and government operations |
Senate Bill S5444A
2017-2018 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
Bill Amendments
2017-S5444 - Details
- See Assembly Version of this Bill:
- A8016
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
2017-S5444 - Sponsor Memo
BILL NUMBER: S5444 TITLE OF BILL : 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 PURPOSE : To provide a tax deduction for the costs of removing or treating ash trees infected with the emerald ash borer. SUMMARY OF PROVISIONS : Section 1 amends subsection ¸ of section 612 of the Tax Law by adding a new paragraph 42 which creates a tax deduction for the costs of investigation and removal of ash trees located on residential property infected with emerald ash borers or for the insecticidal treatment of ash trees to combat the emerald ash borer. Section 2 provides that the act will take effect immediately, and apply to taxable years on or after January 1, 2017, and will expire on December 31, 2022. EXISTING LAW :
2017-S5444 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5444 2017-2018 Regular Sessions I N S E N A T E March 29, 2017 ___________ Introduced by Sen. RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations 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
2017-S5444A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A8016
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §612, Tax L
2017-S5444A (ACTIVE) - Sponsor Memo
BILL NUMBER: S5444A SPONSOR: RANZENHOFER TITLE OF BILL: An act to amend the tax law, in relation to establish- ing tree removal and emerald ash borer elimination costs as a tax deduction; and providing for the repeal of such provisions upon expira- tion thereof PURPOSE: To provide a tax deduction for the costs of removing or treating ash trees infected with the emerald ash borer. SUMMARY OF PROVISIONS: Section 1 amends subsection 4 of section 612 of the Tax Law by adding a new paragraph 44 which creates a tax deduction for the costs of investi- gation and removal of ash trees located on residential property infected with emerald ash borers or for the insecticidal treatment of ash trees to combat the emerald ash borer.
2017-S5444A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5444--A 2017-2018 Regular Sessions I N S E N A T E March 29, 2017 ___________ Introduced by Sen. RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investi- gations and Government Operations in accordance with Senate Rule 6, sec. 8 -- 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. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10786-02-8
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