NY State Senate Bill 2019-S947

Senate Bill S947

2019-2020 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
Jan 08, 2020	referred to finance
Jan 09, 2019	referred to finance

co-Sponsors

2019-S947 (ACTIVE) - Details

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:: 2013-2014: S4749
2015-2016: S6971
2017-2018: S2283

2019-S947 (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 twenty-five percent of qualified expenditures with a credit maximum of five thousand dollars.

2019-S947 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S947

SPONSOR: O'MARA
 
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 stan-
dards 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 build-
ing 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 69 of the Tax Law is amended by adding a new
subsection (ccc) to read as follows: (ccc) Green roof installation cred-
it. (1) An individual taxpayer shall be allowed a credit for taxable
years beginning on or after January 1, 2021 against the tax imposed by
this article for the installation of a green roof. The amount of the
credit shall be 25t of qualified green roof installation expenditures,
but shall not exceed, the maximum credit of 25,000. (2) Qualified green
roof installation expenditures. (A) Defines the term "qualified, green
roof installation expenditures.  (E) 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 instal-
lation 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, 2021, 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:

S. 2283 of 2018
S. 6971 of 2016
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 2007/2003

 
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, 2021 and that section two of this act
shall apply to taxable years commencing on or after January 1, 2021;
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.

2019-S947 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    947
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2019
                                ___________
 
 Introduced  by Sens. O'MARA, ADDABBO, CARLUCCI -- 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:
   § 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05706-01-9

 S. 947                              2
 
 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.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (jjj) to read as follows:
   (JJJ) 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 TWENTY-ONE AGAINST THE TAX IMPOSED  BY
 THIS  ARTICLE  FOR  THE  INSTALLATION OF A GREEN ROOF. THE AMOUNT OF THE
 CREDIT SHALL BE TWENTY-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  TWENTY-ONE,  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

 S. 947                              3
 
 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
 WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
 TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
   §  3. This act shall take effect immediately provided that section one
 of this act shall take effect January 1, 2021 and that  section  two  of
 this  act shall apply to taxable years commencing on or after January 1,
 2021; 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 S947

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Sponsored By

Thomas F. O'Mara