Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2020 |
referred to budget and revenue returned to senate died in assembly |
Jun 18, 2019 |
referred to ways and means delivered to assembly passed senate ordered to third reading cal.1485 committee discharged and committed to rules |
Jun 13, 2019 |
print number 2708a |
Jun 13, 2019 |
amend and recommit to finance |
May 07, 2019 |
reported and committed to finance |
Jan 29, 2019 |
referred to budget and revenue |
Senate Bill S2708
2019-2020 Legislative Session
Sponsored By
(D, WF) 63rd Senate District
Archive: Last Bill Status - In Senate Committee Budget And Revenue 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
Votes
Bill Amendments
co-Sponsors
(D) 36th Senate District
(D, WF) 47th Senate District
(D) 10th Senate District
(D, IP) Senate District
2019-S2708 - Details
2019-S2708 - Sponsor Memo
BILL NUMBER: S2708 SPONSOR: KENNEDY TITLE OF BILL: An act to amend the tax law, in relation to establishing a tree removal and emerald ash elimination credit PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to allow for an individual taxpayer to utilize a personal income tax credit when he or she incurs costs for tree removal, as recommended by a certified arborist or forester, or costs for tree treatment for infection of emerald ash borer. SUMMARY OF SPECIFIC PROVISIONS: Section one of the bill adds a new subsection ccc to the tax law to establish the tax credit for tree removal or tree treatment from emerald ash borer infection.
2019-S2708 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2708 2019-2020 Regular Sessions I N S E N A T E January 29, 2019 ___________ Introduced by Sens. KENNEDY, BAILEY, HOYLMAN, SANDERS, SAVINO -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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 (jjj) to read as follows: (JJJ) 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 TWENTY 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 TWENTY 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.
co-Sponsors
(D) 36th Senate District
(R, C) 60th Senate District
(D, WF) 47th Senate District
(R, C, IP) Senate District
2019-S2708A (ACTIVE) - Details
2019-S2708A (ACTIVE) - Sponsor Memo
BILL NUMBER: S2708A SPONSOR: KENNEDY TITLE OF BILL: An act to amend the tax law, in relation to establish- ing a tree removal and emerald ash elimination credit PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to allow for an individual taxpayer to utilize a personal income tax credit when he or she incurs costs for tree removal, as recommended by a certified arborist or forester, or costs for tree treatment for infection of emerald ash borer. SUMMARY OF SPECIFIC PROVISIONS: Section one of the bill adds a new subsection to the tax law to estab- lish the tax credit for tree removal or tree treatment from emerald ash borer infection. Section two establishes the effective date.
2019-S2708A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2708--A 2019-2020 Regular Sessions I N S E N A T E January 29, 2019 ___________ Introduced by Sens. KENNEDY, BAILEY, HOYLMAN, SANDERS, SAVINO -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 (kkk) to read as follows: (KKK) 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 TWENTY 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 TWENTY 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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