NY State Senate Bill 2023-S5716

Current 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Mar 15, 2023	referred to budget and revenue

co-Sponsors

2023-S5716 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S8196
2017-2018: S1806
2019-2020: S2708
2021-2022: S5302

2023-S5716 (ACTIVE) - Summary

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

2023-S5716 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5716

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 1: Amends section 606 of the tax law by adding a new subsection
establishing the tax credit for tree removal or tree treatment from
emerald ash borer infection.

Section 2: Sets the effective date

 
JUSTIFICATION:

The Tree Removal and Emerald Ash Elimination (TREE) Credit will assist
homeowners across New York State who are incurring costs because of an
infection of the emerald ash beetle.

According to the DEC, 'The emerald ash borer is responsible for the
destruction of over 50 million ash trees in the U.S. since its discovery
in Michigan." With approximately 900 million ash trees in New York
State, this beetle is a huge threat. Homeowners across the state are
either required by localities to remove the trees or follow the advice
of arborists to avoid later destruction that is possible from a falling
dead tree. Each tree removal can cost an average of $500. Beyond that,
the DEC estimated that the "annual contribution of forest-based manufac-
turing and forest related recreation and tourism to the New York State
economy is over $9 billion."

One way or another, New Yorkers are losing to the emerald ash. To count-
er this invasive species, this bill establishes two personal income tax
credits. One credit is for the removal of an infected tree, as recom-
mended by a certified arborist or forester, who determines that a tree
has been irreparably infected by the emerald ash borer. The second cred-
it is for the costs of insecticide treatment injections when a tree has
a likely invasion of emerald ash. Most of these injections are directed
into the trunk of an ash tree, from where the insecticide travels
through the tree's vascular system and is distributed throughout the
tree. Other injection options include soil injections or drenches, lower
trunk sprays, or protective sprays to the trunk, main branches, and
foliage. Treatment injections cost approximately $53 per 17 inch diam-
eter tree for two years and must be applied for a couple years at least
to stave off total destruction of a tree.

After either removal or treatment of a tree, the homeowner may apply for
a tax credit against his or her tax liability. The removal credit shall
be for 50% of the cost of removal, capped at $300 per tree. The treat-

ment credit shall be for the lesser of $100 or 50% the cost of treatment
per tree.

 
PRIOR LEGISLATIVE HISTORY:

2015-16: Referred to Rules and Amended

2017-18: S.1806/A.7375

2019-20: S.2708A

2021-22: S.5302

 
FISCAL IMPLICATIONS:

Maximum of $10 million to the state.

 
EFFECTIVE DATE:
This act shall take effect on the one hundred eightieth day after it
shall have become a law.

2023-S5716 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5716
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              March 15, 2023
                                ___________
 
 Introduced  by Sens. KENNEDY, MANNION -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 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 (bbb) to read as follows:
   (BBB)  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-FOUR 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-
 FOUR  AGAINST  THE  TAX IMPOSED BY THIS ARTICLE FOR THE COSTS ASSOCIATED
 WITH INSECTICIDE INJECTION TREATMENTS TO A TREE INFECTED WITH THE  EMER-
 ALD  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.
                                                            LBD10016-01-3

 S. 5716                             2
 
   (B)  THE TERM "COSTS ASSOCIATED WITH INSECTICIDE INJECTION TREATMENTS"
 INCLUDES 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; EXCEPT ANY STATE OR LOCAL SALES TAX APPLICABLE TO THE SERVICES
 PERFORMED.
   (4) AMOUNT OF CREDIT. THE AGGREGATE  AMOUNT  OF  TAX  CREDITS  ALLOWED
 UNDER  THIS  SUBSECTION  IN  ANY  CALENDAR  YEAR  STATEWIDE SHALL BE TEN
 MILLION DOLLARS.
   (5) TREE REMOVAL AND EMERALD ASH ELIMINATION FOR QUALIFIED  TAXPAYERS.
 A  PROPERTY  OWNER  WHO  INCURS  COSTS  FOR  REMOVING  OR  TREATING WITH
 INJECTIONS A TREE OR TREES AS IN  THIS  SECTION,  MUST  BE  REMOVING  OR
 INJECTING  THE  TREE  FROM  RESIDENTIAL  PROPERTY OR MIXED-USE PROPERTY,
 WHICH IS:
   (A) LOCATED IN THIS STATE;
   (B) OWNED BY THE TAXPAYER; AND
   (C) USED BY THE TAXPAYER AS HIS OR HER PRINCIPAL RESIDENCE,  SECONDARY
 RESIDENCE, OR RENTAL PROPERTY.
   (6)  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-FOUR IN WHICH THE REMOVAL WORK IS
 COMPLETED AND PAID FOR.
   (7) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT,  AND  CARRYOVERS
 OF  SUCH  CREDIT,  ALLOWABLE  UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR
 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.
   § 2. This act shall take effect on the one hundred eightieth day after
 it  shall have become a law. Effective immediately, the addition, amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation of this act on its effective date are authorized to be  made  and
 completed on or before such effective date.

Comments

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Wendy.stadler

3 months ago

Homeowner Insurance companies have begun sending cancellation notices to homeowners for tree removal and/or trimming. . Notices that I have seen recently from neighbors and family include a 60-day notice, often before the current policy has ended. To make things worse an application for a new policy REQUIRES that you cancel the old policy prior to the new policy inspection.. and/or that the policy begin BEFORE a home inspection. This seems 100% like an orchestrated scam on homeowners. . the cost to trim ONE tree in the city of Syracuse is $2,000.00 Removals are double that, sometimes$5,000.00 per tree. This has gotten out of hand! PLEASE HELP

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Senate Bill S5716

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

co-Sponsors

2023-S5716 (ACTIVE) - Details

2023-S5716 (ACTIVE) - Summary

2023-S5716 (ACTIVE) - Sponsor Memo

2023-S5716 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S5716

Share this bill

Sponsored By

Timothy M. Kennedy

Current Bill Status - In Senate Committee Budget And Revenue Committee

co-Sponsors

John W. Mannion

2023-S5716 (ACTIVE) - Details

2023-S5716 (ACTIVE) - Summary

2023-S5716 (ACTIVE) - Sponsor Memo

2023-S5716 (ACTIVE) - Bill Text download pdf

Comments