NY State Senate Bill 2017-S5444

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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Actions

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	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

Bill Amendments

Original

A (Active)

2017-S5444 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §612, Tax L

2017-S5444 - Summary

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

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 :

Tax Law 612 lists various deductions available to taxpayers.

 JUSTIFICATION :

The emerald ash borer is spreading rapidly across New York State,
killing any ash tree that becomes infected in a very short time.
Because ash trees are opportunistic and are often found around homes
and in yards where soil has been disturbed, many residents are faced
with the costs of treating or removing many infected ash trees of
substantial size. Homeowners are finding the costs associated with
removal or treatment are often not affordable.  This bill will provide
homeowners with the ability to deduct the costs of treatment or
removal, up to $10,000 in total, from their New York State taxable
income.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
Immediately for taxable years commencing January 1, 2017, and expiring
December 31, 2022.

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

                       [ ] is old law to be omitted.
                                                            LBD10786-01-7

2017-S5444A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §612, Tax L

2017-S5444A (ACTIVE) - Summary

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

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.

Section 2 provides that the act will take effect immediately, and apply
to taxable years on or after January 1, 2018, and will expire on Decem-
ber 31, 2023.

 
EXISTING LAW:

Tax Law 612 lists various deductions available to taxpayers.

 
JUSTIFICATION:

The emerald ash borer is spreading rapidly across New York State, kill-
ing any ash tree that becomes infected in a very short time. Because ash
trees are opportunistic and are often found around homes and in yards
where soil has been disturbed, many residents are faced with the costs
of treating or removing many infected ash trees of substantial size.
Homeowners are finding the costs associated with removal or treatment
are often not affordable.  This bill will provide homeowners with the
ability to deduct the costs of treatment or removal, up to $10,000 in
total, from their New York State taxable income.

 
LEGISLATIVE HISTORY:

2017 - S.5444/A.8016 - INVESTIGATIONS/Ways & Means

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
Immediately for taxable years commencing January 1, 2018, and expiring
December 31, 2023.

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

 S. 5444--A                          2
 
   (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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Senate Bill S5444

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2017-S5444 - Details

2017-S5444 - Summary

2017-S5444 - Sponsor Memo

2017-S5444 - Bill Text download pdf

2017-S5444A (ACTIVE) - Details

2017-S5444A (ACTIVE) - Summary

2017-S5444A (ACTIVE) - Sponsor Memo

2017-S5444A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S5444

Share this bill

Sponsored By

Michael H. Ranzenhofer

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2017-S5444 - Details

2017-S5444 - Summary

2017-S5444 - Sponsor Memo

2017-S5444 - Bill Text download pdf

2017-S5444A (ACTIVE) - Details

2017-S5444A (ACTIVE) - Summary

2017-S5444A (ACTIVE) - Sponsor Memo

2017-S5444A (ACTIVE) - Bill Text download pdf

Comments