NY State Senate Bill 2025-S7648A

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
May 23, 2025	print number 7648a
May 23, 2025	amend (t) and recommit to budget and revenue
Apr 25, 2025	referred to budget and revenue

Bill Amendments

Original

A (Active)

2025-S7648 - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L

2025-S7648 - Summary

Enacts the "sustainable building materials act"; enacts into law components of legislation relating to reducing greenhouse gas emissions in construction; provides a sales tax exemption for certain low-carbon building materials (Part A); establishes a grant program for manufacturers of concrete for environmental product declarations (Part B).

2025-S7648 - Sponsor Memo

                                 
BILL NUMBER: S7648

SPONSOR: KAVANAGH
 
TITLE OF BILL:

An act to amend the tax law, in relation to providing a sales tax
exemption for certain low-carbon building materials (Part A); to estab-
lish a grant program for manufacturers of concrete for environmental
product declarations (Part B); and to amend the general municipal law,
in relation to expanding eligibility for commercial property assessed
clean energy financing resources (Part C)

 
PURPOSE OR GENERAL IDEA OF BILL:

To incentivize the use of low-carbon construction materials, components,
and products.

 
SUMMARY OF PROVISIONS:

Section one of Part A establishes the short title of the bill as the
"Building Embodied Carbon Breakthrough Act."

Section two of Part A sets forth legislative findings and purposes.

Section three amends the tax law to create a sales and use tax exemption
for qualifying low-carbon building materials and products.  It requires
that materials meet specific global warming potential (GWP) benchmarks,
as verified by Type III Environmental Product Declarations (EPDs), and
directs the Department of Taxation and Finance, in consultation with
NYSERDA and DEC, to maintain a public database of qualifying products.
It provides definitions of key terms, including "embodied carbon,"
"environmental product declaration (EPD)," "global warming potential,"
and "low-carbon building materials and products." It directs the Depart-
ment of Taxation and Finance and the New York State Energy Research and
Development Authority to promulgate rules and regulations necessary for
implementing the exemption, including certification procedures, compli-
ance reviews, and periodic updates to product eligibility criteria.

Section four of Part A sets forth the effective date.

Section one of Part B sets forth definitions.

Section two of Part B establishes grants to reimburse concrete manufac-
turers for costs related to developing or acquiring tools for environ-
mental product declarations (EPDs) specific to their products or facili-
ties. The authority, in coordination with the Office of General
Services, will set rules for eligibility, application, evaluation, and
monitoring.

Section three of Part B directs the authority, in partnership with the
Office of General Services, to study how embodied carbon is addressed in
building codes and develop recommendations, estimating potential carbon
savings over twenty-five years.

Section four of Part B sets forth the effective date.

Section one of Part C sets forth definitions.


Section two of Part C allows municipalities to offer financing through
the PACE program for construction materials that significantly reduce
embodied carbon-specifically, those with at least 25% lower global warm-
ing potential. Eligible costs include materials, labor, and engineering.

Section three of Part C sets forth the effective date.

Section two of the bill sets forth a severability clause.

Section three of the bill sets forth the effective date, however, that
the applicable effective dates of Parts A through C of this act shall be
as specifically set forth in the last section of such Parts.

 
JUSTIFICATION:

New York State has established ambitious climate goals under the Climate
Leadership and Community Protection Act (CLCPA), and reducing greenhouse
gas emissions from the building sector, the single largest source of
emissions in New York State, is essential to meeting these targets.
According to the Climate Action Council's Scoping Plan (2022) approxi-
mately 28% of building-related emissions in New York are attributed to
the production of construction materials such as concrete, steel, and
insulation. The Carbon Neutral Buildings Roadmap (2022) published by
NYSERDA, highlights the significant role that embodied carbon plays in a
building's overall emissions profile, stating that nearly half of emis-
sions from new buildings between 2020 and 2050 will come from embodied
carbon. This bill supports the decarbonization of New York's building
sector through a combination of tax incentives, grants and financing
tools. It makes it more affordable for builders to choose climate-
friendly materials by exempting qualifying products from sales tax and
providing financial support to manufacturers for the development of
environmental product declarations. It also prompts longterm progress by
studying embodied carbon in building codes and developing recommenda-
tions for NewYork. Altogether, these measures help grow the market for
sustainable materials, reduce emissions, and make it easier to partic-
ipate in the transition to greener construction practices.

 
PRIOR LEGISLATIVE HISTORY:

In relation to Part B and Part C of the bill, this is a new bill.

2025: See A6566/Carroll for Part A

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately provided, however, that the
applicable effective dates of Parts A through C of this act shall be as
specifically set forth in the last section of such Parts.

2025-S7648 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7648
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              April 25, 2025
                                ___________
 
 Introduced  by Sen. KAVANAGH -- 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  providing  a  sales  tax
   exemption  for  certain  low-carbon  building  materials  (Part A); to
   establish a grant program for manufacturers of concrete  for  environ-
   mental product declarations (Part B); and to amend the general munici-
   pal  law, in relation to expanding eligibility for commercial property
   assessed clean energy financing resources (Part C)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law components of legislation relating
 to  reducing greenhouse gas emissions in construction. Each component is
 wholly contained within a Part identified as  Parts  A  through  C.  The
 effective  date for each particular provision contained within such Part
 is set forth in the last section of such  Part.  Any  provision  in  any
 section  contained  within  a  Part, including the effective date of the
 Part, which makes reference to a section "of this  act",  when  used  in
 connection  with  that particular component, shall be deemed to mean and
 refer to the corresponding section of the Part in  which  it  is  found.
 Section  three of this act sets forth the general effective date of this
 act.
 
                                  PART A
 
   Section 1. Short title. This act shall be known and may  be  cited  as
 the "building embodied carbon breakthrough act".
   §  2.  Legislative findings and purpose. 1. The legislature finds that
 reducing greenhouse gas emissions from the building sector is a critical
 component of the state's climate goals under the Climate Leadership  and
 Community Protection Act.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10492-03-5
 S. 7648                             2

 
   2.  The legislature further finds that embodied carbon in construction
 materials, such as cement, steel, and other building products,  contrib-
 utes  significantly  to overall emissions. Studies show that nearly half
 of emissions from new buildings between 2020 and  2050  will  come  from
 embodied  carbon  under  a  business-as-usual  scenario  (Carbon Neutral
 Buildings Roadmap, NYSERDA).
   3. The concrete and steel industries alone account  for  over  20%  of
 global  industrial  emissions,  with cement production ranking among the
 largest industrial greenhouse gas emitters  in  New  York  state  (Final
 Scoping Plan, NYS Climate Action Council).
   4.  In  New York, 28% of annual building-related emissions are associ-
 ated with the production of materials such as concrete, steel, aluminum,
 glass, and insulation (Final Scoping Plan, NYS Climate Action  Council).
 However, specifying lower-carbon alternatives can reduce embodied carbon
 emissions  by  up  to  33%,  and  material  reuse strategies can achieve
 reductions of up to 80% (Carbon Neutral Buildings Roadmap, NYSERDA).
   5. The legislature recognizes  that  demand  for  low-carbon  building
 materials is growing and that New York state has an opportunity to posi-
 tion  itself  as  a  national  leader  in manufacturing, innovation, and
 deployment of these materials. According to the Climate Action Council's
 Final Scoping Plan, public procurement strategies and tax incentives can
 accelerate market  adoption  of  these  technologies  while  stimulating
 economic growth.
   6.  The legislature acknowledges that New York's Carbon Neutral Build-
 ings Roadmap identifies the manufacturing and supply chain opportunities
 that will arise from transitioning to low-embodied  carbon  construction
 materials.  Supporting  these  industries will not only reduce emissions
 but also create new jobs and expand economic  opportunities  across  the
 state.
   7. The legislature finds that providing a tax exemption for low-carbon
 materials  will establish an early and stable market for these products,
 allowing New York-based businesses  to  develop  cutting-edge  solutions
 that  can  be  exported to meet demand beyond state borders. This policy
 aligns with  existing  initiatives  such  as  NYSERDA's  Carbon  Neutral
 Economic  Development  Program, which seeks to attract and support busi-
 nesses working on climate-friendly materials.
   8. The legislature further finds that ensuring local  access  to  low-
 carbon  materials will encourage workforce development in advanced manu-
 facturing, sustainable construction, and related trades. Investments  in
 low-embodied  carbon industries will provide long-term economic benefits
 while advancing the state's climate objectives.
   § 3. Section 1115 of the tax law is amended by adding a  new  subdivi-
 sion (mm) to read as follows:
   (MM)  (1)  FOR  THE  PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "AUTHORITY" SHALL MEAN THE NEW  YORK  STATE  ENERGY  RESEARCH  AND
 DEVELOPMENT AUTHORITY.
   (B) "DIVISION" SHALL MEAN THE DEPARTMENT OF STATE'S DIVISION OF BUILD-
 ING STANDARDS AND CODES.
   (C)  "EMBODIED  CARBON"  SHALL MEAN THE TOTAL GREENHOUSE GAS EMISSIONS
 ASSOCIATED WITH THE PRODUCTION,  TRANSPORTATION,  INSTALLATION,  MAINTE-
 NANCE, AND END-OF-LIFE DISPOSAL OF A BUILDING MATERIAL OR PRODUCT, MEAS-
 URED IN KILOGRAMS OF CARBON DIOXIDE EQUIVALENT (KGCO2E).
   (D)   "ENERGY   CODE"   SHALL   MEAN  THE  STATE  ENERGY  CONSERVATION
 CONSTRUCTION CODE, AS ESTABLISHED AND ADMINISTERED BY THE DIVISION.
 S. 7648                             3
 
   (E) "ENVIRONMENTAL PRODUCT DECLARATION" OR "EPD" SHALL MEAN  A  THIRD-
 PARTY  VERIFIED  DOCUMENT  THAT  PROVIDES  TRANSPARENT  AND STANDARDIZED
 INFORMATION ABOUT THE ENVIRONMENTAL IMPACT OF A PRODUCT  OVER  ITS  LIFE
 CYCLE, IN ACCORDANCE WITH ISO 14025 AND RELATED STANDARDS.
   (F)  "GLOBAL  WARMING  POTENTIAL" OR "GWP" SHALL MEAN A METRIC USED TO
 COMPARE THE IMPACT OF DIFFERENT GREENHOUSE GASES ON CLIMATE CHANGE  OVER
 A  SPECIFIC TIME HORIZON, TYPICALLY 100 YEARS, EXPRESSED RELATIVE TO THE
 WARMING EFFECT OF CARBON DIOXIDE (CO2E).
   (G) "GLOBAL WARMING POTENTIAL THRESHOLD" SHALL MEAN THE  VALUE  ESTAB-
 LISHED BY THE STATE TO DETERMINE ELIGIBILITY FOR THE SALES TAX EXEMPTION
 UNDER  THIS  SUBDIVISION  AND  FINANCING UNDER THE MUNICIPAL SUSTAINABLE
 ENERGY LOAN PROGRAM. THIS THRESHOLD REPRESENTS THE MEDIAN GLOBAL WARMING
 POTENTIAL OF A MATERIAL, PRODUCT, OR COMPONENT,  BASED  ON  A  REPRESEN-
 TATIVE  SAMPLE  OF  PRODUCT-LEVEL ENVIRONMENTAL PRODUCT DECLARATIONS FOR
 THAT CATEGORY, OR RELATIVE TO GWP VALUES PREVIOUSLY DERIVED  AND  RECOG-
 NIZED BY THE STATE.
   (H)  "INTERIOR" SHALL MEAN A BUILDING'S INTERIOR SPACES, INCLUDING BUT
 NOT LIMITED TO FLOORING, FURNITURE, WALL PANELS, CEILING SYSTEMS,  CABI-
 NETRY, PARTITIONS, AND INTERIOR INSULATION.
   (I)  "LOW-CARBON"  SHALL  DESIGNATE MATERIALS, PRODUCTS AND COMPONENTS
 USED IN BUILDING CONSTRUCTION THAT MEET  OR  EXCEED  THE  PRODUCT  LEVEL
 GLOBAL  WARMING  POTENTIAL  THRESHOLD  ESTABLISHED BY THE AUTHORITY BY A
 MINIMUM OF FIFTEEN PERCENT.
   (J) "MUNICIPAL SUSTAINABLE ENERGY LOAN PROGRAM" SHALL MEAN THE PROGRAM
 AUTHORIZED UNDER ARTICLE FIVE-L OF THE GENERAL MUNICIPAL LAW.
   (K) "PRODUCT CATEGORY RULE"  SHALL  MEAN  A  SET  OF  SPECIFIC  RULES,
 REQUIREMENTS, AND GUIDELINES DEVELOPED IN ACCORDANCE WITH ISO 14025 THAT
 ESTABLISH  THE  METHODOLOGY  FOR  CONDUCTING  LIFE CYCLE ASSESSMENTS AND
 CREATING ENVIRONMENTAL PRODUCT DECLARATIONS FOR A GIVEN PRODUCT  CATEGO-
 RY,  ENSURING CONSISTENCY AND COMPARABILITY IN ENVIRONMENTAL PERFORMANCE
 DATA.
   (L)  "SIGNIFICANT  EMBODIED  CARBON  REDUCTION  IMPROVEMENT"  MEANS  A
 MODIFICATION  TO  CONSTRUCTION  MATERIALS,  PRODUCTS AND COMPONENTS THAT
 RESULT IN AT LEAST A FIFTY PERCENT REDUCTION  IN  GWP  COMPARED  TO  THE
 GLOBAL  WARMING POTENTIAL THRESHOLD ESTABLISHED FOR THAT MATERIAL, PROD-
 UCT OR COMPONENT PRODUCT CATEGORY.
   (M) "STANDARDS DEVELOPMENT ORGANIZATION"  OR  "SDO"  MEANS  AN  ENTITY
 RECOGNIZED  FOR DEVELOPING AND MAINTAINING TECHNICAL STANDARDS THROUGH A
 CONSENSUS-BASED PROCESS. SDOS ESTABLISH GUIDELINES,  TEST  METHODS,  AND
 SPECIFICATIONS  TO  ENSURE  PRODUCT  QUALITY,  SAFETY, AND ENVIRONMENTAL
 PERFORMANCE.
   (N) "UNIFORM CODE" MEANS THE  UNIFORM  FIRE  PREVENTION  AND  BUILDING
 CODE, AS ESTABLISHED AND ADMINISTERED BY THE DIVISION.
   (2) (A) QUALIFYING LOW-CARBON BUILDING MATERIALS, PRODUCTS, AND COMPO-
 NENTS  SHALL  BE EXEMPT FROM TAX UNDER THIS ARTICLE. A PURCHASER SEEKING
 EXEMPTION UNDER THIS SUBDIVISION SHALL PRESENT A COMPLETED  FORM  DEVEL-
 OPED  BY THE DEPARTMENT TO THE SELLER AT THE TIME OF PURCHASE.  LOW-CAR-
 BON  BUILDING  MATERIALS,  COMPONENTS,  AND  PRODUCTS  ELIGIBLE  FOR  AN
 EXEMPTION FROM TAX UNDER THIS ARTICLE SHALL INCLUDE:
   (I) CONCRETE AND CEMENTITIOUS MATERIALS.
   (II) STRUCTURAL STEEL AND REINFORCING BAR.
   (III) ENGINEERED WOOD PRODUCTS AND MASS TIMBER.
   (IV) INSULATION.
   (V) FLOORING.
   (VI) ARCHITECTURAL COATINGS.
 S. 7648                             4
 
   (VII)  FLOORING MATERIALS, INCLUDING CARPET, LAMINATE, CERAMIC, RESIL-
 IENT, AND WOOD FLOORING.
   (VIII) GYPSUM PANEL PRODUCTS.
   (IX) FLAT GLASS.
   (X) PRESSURE-TREATED WOOD PRODUCTS.
   (XI) FLOOR COATINGS.
   (XII) SINGLE-PLY ROOFING MEMBRANES.
   (XIII) PEDESTRIAN AND REVOLVING DOORS.
   (XIV) WATER-RESISTIVE AND AIR BARRIERS.
   (XV) INSULATION.
   (XVI)   INTERIOR  FURNITURE  COMPONENTS  INCLUDING  SEATING,  STORAGE,
 TABLES, AND OFFICE FURNITURE WORKSPACE PRODUCTS.
   (XVII) ADDITIONAL MATERIAL, PRODUCT, AND COMPONENT CATEGORIES INCLUDED
 AT THE DISCRETION OF THE COMMISSIONER IN CONSULTATION WITH THE AUTHORITY
 AND THE DIVISION, PROVIDED THAT CURRENT PRODUCT CATEGORY RULES HAVE BEEN
 PUBLISHED BY RECOGNIZED STANDARDS DEVELOPMENT ORGANIZATIONS.
   (B) THE AUTHORITY SHALL ESTABLISH THE PRODUCT-LEVEL GWP THRESHOLD  FOR
 BUILDING  MATERIALS,  PRODUCTS, AND COMPONENTS. SUCH THRESHOLDS SHALL BE
 REVIEWED AND REVISED EVERY THREE YEARS BY THE AUTHORITY, IN CONSULTATION
 WITH THE DIVISION, BASED ON THE MOST CURRENT RECOGNIZED PRODUCT CATEGORY
 RULES FOR EACH CATEGORY,  AND  AN  EVALUATION  OF  RECENT  STATISTICALLY
 SIGNIFICANT SAMPLES OF EPDS FOR ELIGIBLE MATERIALS, PRODUCTS, AND COMPO-
 NENTS.
   (C) THE DIVISION, IN CONSULTATION WITH THE AUTHORITY, SHALL BE RESPON-
 SIBLE  FOR  EVALUATING  AND APPROVING MATERIALS, PRODUCTS AND COMPONENTS
 FOR EXEMPTION UNDER THIS SUBDIVISION.
   (D) THE DEPARTMENT, IN CONSULTATION WITH THE AUTHORITY, SHALL MAINTAIN
 A PUBLICLY ACCESSIBLE DATABASE OF MATERIALS AND MANUFACTURERS THAT QUAL-
 IFY FOR EXEMPTION UNDER THIS SUBDIVISION.
   (E) MATERIALS, PRODUCTS, AND COMPONENTS USED IN BUILDING  CONSTRUCTION
 AND  INTERIOR DESIGN SHALL BE ELIGIBLE FOR EXEMPTION UNDER THIS SUBDIVI-
 SION WHERE:
   (I) A CORRESPONDING PRODUCT CATEGORY RULE HAS  BEEN  PUBLISHED  BY  AN
 ACCREDITED  STANDARDS DEVELOPMENT ORGANIZATION AND APPROVED BY THE STATE
 FOR THAT MATERIAL, PRODUCT OR COMPONENT.
   (II) A STATISTICALLY SIGNIFICANT SAMPLE  OF  EPDS  FOR  THE  MATERIAL,
 PRODUCT  AND  COMPONENT CATEGORY AND RELEVANT SUB-CATEGORIES, AS DEFINED
 IN THE PRODUCT CATEGORY RULE,  HAS  BEEN  GENERATED  AND  MADE  PUBLICLY
 AVAILABLE  FOR REVIEW AND ANALYSIS BY THE AUTHORITY IN ORDER TO DERIVE A
 MEDIAN GLOBAL WARMING POTENTIAL THRESHOLD THAT IS REPRESENTATIVE OF THAT
 MATERIAL, PRODUCT, OR COMPONENT.
   (III) THE MATERIAL, PRODUCT, OR COMPONENT HAS BEEN  DETERMINED  TO  BE
 COMPLIANT  WITH  ALL  RULES,  REGULATIONS  AND  GUIDELINES  OF THE STATE
 UNIFORM CODE AND ENERGY CODE, AS WELL AS MATERIAL EVALUATION AND ACCEPT-
 ANCE CRITERIA  REQUIRED  BY  THE  LOCAL  MUNICIPAL  JURISDICTION  HAVING
 AUTHORITY.
   (F)  PURCHASERS  AVAILING  THE  EXEMPTION UNDER THIS SUBDIVISION SHALL
 RETAIN RECORDS OF ALL TRANSACTIONS MADE UNDER THIS EXEMPTION,  INCLUDING
 DOCUMENTATION  OF THE PRODUCT'S ENVIRONMENTAL PRODUCT DECLARATION, FOR A
 PERIOD OF AT LEAST FIVE YEARS.
   § 4. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 taxable years beginning on or after such  date.  Effective  immediately,
 the  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such effective date.
 S. 7648                             5
 
                                  PART B
 
   Section  1.  Definitions.  For the purposes of this act, the following
 terms shall have the following meanings:
   (a) "authority" means the New York state energy research and  develop-
 ment authority (NYSERDA);
   (b)  "concrete"  means  a mixture of cementitious material, aggregate,
 and water and is inclusive of ready  mix  concrete,  shotcrete,  precast
 concrete, and concrete masonry units;
   (c)  "cementitious  material"  means  any  material that has cementing
 value if used in concrete, grout, or mortar;
   (d) "aggregate" means granular material used with a  cementing  medium
 to form concrete, grout, or mortar;
   (e)  "asphalt"  means  a  mixture of bituminous material and aggregate
 used for paving, roofing, and other construction applications, including
 hot mix asphalt,  warm  mix  asphalt,  cold  mix  asphalt,  and  asphalt
 concrete;
   (f) "embodied carbon" means the total greenhouse gas emissions associ-
 ated with the production, transportation, installation, maintenance, and
 end-of-life  disposal  of  a  building  material or product, measured in
 kilograms of carbon dioxide equivalent (kgCO2e);
   (g) "environmental product declaration (EPD)" means  an  independently
 verified  product-specific label that discloses the environmental impact
 of a manufactured product based on a life cycle assessment;
   (h) "global warming potential" means the impact on climate  change  as
 reported  by a life cycle assessment (LCA), reported in units (typically
 kg) of carbon dioxide equivalent (CO2e); and
   (i) "product- and  facility-specific  environmental  product  declara-
 tions" means a type III environmental product declaration, as defined by
 the  international  organization  for  standardization  standard  14025,
 representing a single product from a single manufacturing facility.
   § 2. Grant program for environmental  product  declarations.  (a)  The
 authority  shall  establish  and administer a grant program to reimburse
 manufacturers of concrete for the cost of hiring a third party to devel-
 op product- and facility-specific environmental product declarations  or
 acquire  a  software for generating product- and facility-specific envi-
 ronmental product declarations  for  concrete,  asphalt,  aggregate,  or
 cementitious products.
   (b)  The authority, in collaboration with the New York state office of
 general services, shall adopt rules to implement the program established
 under this section, including rules establishing:
   (i) eligibility criteria for grant applications;
   (ii) grant application procedures;
   (iii) criteria for evaluating grant applications and awarding grants;
   (iv) guidelines related to grant amounts;
   (v) limitations on billable rate and maximum hours that  can  be  used
 for soft costs; and
   (vi)  procedures  for monitoring the use of a grant awarded under this
 section and ensuring compliance with any conditions of the grant.
   (c) The grants shall equal the amount paid for EPD  technology  imple-
 mentation  and related soft costs manufacturers incur to support the EPD
 development process up to a maximum of $10,000 per plant.
   (d) Within  amounts  appropriated  therefor,  the  office  of  general
 services  shall  conduct  a  rigorous and timely review of new and novel
 materials for inclusion in the New York state approved materials list.
 S. 7648                             6
 
   § 3. Embodied carbon in  building  codes  recommendation  report.  (a)
 Within  amounts  appropriated  therefor,  the  authority shall conduct a
 study, in collaboration  with  the  office  of  general  services,  that
 includes:
   (i) a review of the language addressing embodied carbon used in build-
 ing codes and policies in other jurisdictions;
   (ii)  the  development  of  recommendations  for  language  addressing
 embodied carbon for potential adoption by the state fire prevention  and
 building code council, and the estimated carbon savings from the primary
 proposed options over a 25-year period; and
   (iii)  consideration  of  subject areas including, but not limited to,
 the applicability to buildings of different sizes with multiple  compli-
 ance  pathways  phased in over time; including whole building life cycle
 assessments (WBLCA); reuse of existing buildings;  and  compliance  with
 material carbon caps.
   (b) In conducting the study, the authority shall provide opportunities
 for  comment from design, construction, and building industry stakehold-
 ers.
   (c) The authority shall submit a report of the study's findings to the
 appropriate committees of the legislature by December 1, 2025.
   § 4. This act shall take effect immediately.
 
                                  PART C
 
   Section 1. Section 119-ff of the general municipal law is  amended  by
 adding 5 new subdivisions 1-a, 2-a, 4-a, 4-b and 4-c to read as follows:
   1-A. "COMMON CONSTRUCTION MATERIALS" MEANS:
   (A)   CONCRETE,  INCLUDING  READY  MIX  CONCRETE,  SHOTCRETE,  PRECAST
 CONCRETE, AND CONCRETE MASONRY UNITS;
   (B) ASPHALT PAVING MIXTURES;
   (C) STEEL, INCLUDING REBAR, REINFORCING STEEL  AND  STRUCTURAL  STEEL,
 HOT-ROLLED SECTIONS, HOLLOW SECTIONS, PLATE STEEL AND COLD-FORMED STEEL;
 AND
   (D)  OTHER  MATERIALS THE DEPARTMENT OF STATE DESIGNATES BY RULE AFTER
 CONSULTATION WITH THE GREENNY COUNCIL REVIEWED EVERY THREE YEARS.
   2-A. "EMBODIED CARBON" MEANS THE TOTAL GREENHOUSE GAS EMISSIONS  ASSO-
 CIATED  WITH  THE PRODUCTION, TRANSPORTATION, INSTALLATION, MAINTENANCE,
 AND END-OF-LIFE DISPOSAL OF A BUILDING MATERIAL OR PRODUCT, MEASURED  IN
 KILOGRAMS OF CARBON DIOXIDE EQUIVALENT (KGCO2E).
   4-A.  "ENVIRONMENTAL PRODUCT DECLARATION (EPD)" MEANS AN INDEPENDENTLY
 VERIFIED PRODUCT-SPECIFIC LABEL THAT DISCLOSES THE ENVIRONMENTAL  IMPACT
 OF A MANUFACTURED PRODUCT BASED ON A LIFE CYCLE ASSESSMENT.
   4-B.  "GLOBAL  WARMING  POTENTIAL  (GWP)"  MEANS THE IMPACT ON CLIMATE
 CHANGE AS REPORTED BY A LIFE CYCLE ASSESSMENT (LCA), REPORTED  IN  UNITS
 (TYPICALLY KG) OF CARBON DIOXIDE EQUIVALENT (CO2E).
   4-C.  "GLOBAL  WARMING POTENTIAL LIMIT" MEANS THE VALUE ESTABLISHED BY
 THE STATE TO DETERMINE  ELIGIBILITY  FOR  COMMERCIAL  PROPERTY  ASSESSED
 CLEAN ENERGY (PACE) FINANCING UNDER THIS ARTICLE. THIS THRESHOLD REPRES-
 ENTS  THE  MEDIAN  GLOBAL  WARMING  POTENTIAL OF A MATERIAL, PRODUCT, OR
 COMPONENT, BASED ON A REPRESENTATIVE SAMPLE  OF  PRODUCT-LEVEL  ENVIRON-
 MENTAL  PRODUCT  DECLARATIONS  FOR  THAT CATEGORY, OR RELATIVE TO GLOBAL
 WARMING POTENTIAL VALUES PREVIOUSLY DERIVED AND RECOGNIZED BY THE STATE.
   § 2. Section 119-gg of the general municipal law is amended by  adding
 a new subdivision 10 to read as follows:
   10.  A.  MUNICIPAL  CORPORATIONS  MAY  PROVIDE  FINANCING FOR EMBODIED
 CARBON REDUCTION IMPROVEMENTS IN COMMON CONSTRUCTION MATERIALS,  DEFINED
 S. 7648                             7
 
 AS  MATERIALS  WITH  AT  LEAST A TWENTY-FIVE PERCENT REDUCTION IN GLOBAL
 WARMING POTENTIAL RELATIVE TO THE GLOBAL WARMING POTENTIAL THRESHOLD FOR
 COVERED MATERIALS.
   B.  ALL QUALIFYING MATERIALS, INCLUDING LABOR COSTS, AND RELATED ENGI-
 NEERING EXPENSES  ASSOCIATED  WITH  THEIR  INSTALLATION  AT  A  BUILDING
 CONSTRUCTION  LOCATION,  MAY  BE FINANCED BY THE LOAN, PROVIDED THERE IS
 FULL COMPLIANCE WITH ALL OTHER RULES AND REQUIREMENTS OF THE SUSTAINABLE
 ENERGY LOAN PROGRAM.
   C. LOANS MADE UNDER THE SUSTAINABLE ENERGY LOAN PROGRAM FOR LOW-CARBON
 MATERIALS SHALL BE SUBJECT TO VERIFICATION  THROUGH  TYPE  III  ENVIRON-
 MENTAL PRODUCT DECLARATIONS, WHOLE LIFE CARBON ANALYSIS (WLCA), OR OTHER
 PROCESSES, AND COMPLIANCE WITH MUNICIPAL OR STATE PROCUREMENT STANDARDS.
   D.  THE  AUTHORITY  SHALL OVERSEE THE IMPLEMENTATION AND COMPLIANCE OF
 EMBODIED CARBON REDUCTION LOANS UNDER THE COMMERCIAL  PROPERTY  ASSESSED
 CLEAN ENERGY (PACE) FRAMEWORK, IN CONSULTATION WITH RESPONSIBLE DEVELOP-
 MENT  CORPORATIONS  AND MUNICIPAL AUTHORITIES RESPONSIBLE FOR ACTIVITIES
 RELATED TO LOAN MARKETING, APPROVAL, AND DISBURSEMENT.
   E. MATERIALS USED IN  BUILDING  CONSTRUCTION  SHALL  BE  ELIGIBLE  FOR
 SUSTAINABLE  ENERGY LOANS, PROVIDED THAT THEY HAVE BEEN DETERMINED TO BE
 COMPLIANT WITH ALL MATERIAL EVALUATION AND ACCEPTANCE CRITERIA  REQUIRED
 BY THE MUNICIPAL JURISDICTION HAVING AUTHORITY.
   § 3. This act shall take effect immediately.
   § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion,  section  or  part  of  this act shall be adjudged by any court of
 competent jurisdiction to be invalid, such judgment  shall  not  affect,
 impair,  or  invalidate  the remainder thereof, but shall be confined in
 its operation to the clause, sentence, paragraph,  subdivision,  section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the  legislature  that  this  act  would  have been enacted even if such
 invalid provisions had not been included herein.
   § 3. This act shall take effect immediately  provided,  however,  that
 the applicable effective dates of Parts A through C of this act shall be
 as specifically set forth in the last section of such Parts.

2025-S7648A (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L

2025-S7648A (ACTIVE) - Summary

2025-S7648A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S7648A

SPONSOR: KAVANAGH
 
TITLE OF BILL:

An act to amend the tax law, in relation to providing a sales tax
exemption for certain low-carbon building materials (Part A); to estab-
lish a grant program for manufacturers of concrete for environmental
product declarations (Part B)

 
PURPOSE OR GENERAL IDEA OF BILL:

To incentivize the use of low-carbon construction materials, components,
and products.

 
SUMMARY OF PROVISIONS:

Section one of the bill establishes the short title of the bill as the
"Sustainable Building Materials Act of 2025."

Section one of Part A sets forth legislative findings and purposes.

Section two of part A amends the tax law to create a sales and use tax
exemption for qualifying low-carbon building materials and products.  It
requires that materials meet specific global warming potential (GNP)
benchmarks, as verified by Type III Environmental Product Declarations
(EPDs), and directs the Department of Taxation and Finance, in consulta-
tion with NYSERDA and DEC, to maintain a public database of qualifying
products. It provides definitions of key terms, including "embodied
carbon," "environmental product declaration (EPD)," "global warming
potential," and "low-carbon building materials and products." It directs
the Department of Taxation and Finance and the New York State Energy
Research and Development Authority to promulgate rules and regulations
necessary for implementing the exemption, including certification proce-
dures, compliance reviews, and periodic updates to product eligibility
criteria.

Section three of Part A sets forth the effective date. Section one of
Part B sets forth definitions.

Section two of Part B establishes grants to reimburse concrete manufac-
turers for costs related to developing or acquiring tools for environ-
mental product declarations (EPDs) specific to their products or facili-
ties. The authority, in coordination with the Office of General
Services, will set rules for eligibility, application, evaluation, and
monitoring.

Section three of Part B directs the authority, in partnership with the
Office of General Services, to study how embodied carbon is addressed in
building codes and develop recommendations, estimating potential carbon
savings over twenty-five years.

Section four of Part B sets forth the effective date.

Section three of the bill sets forth a severability clause.

Section four of the bill sets forth the effective date.

 
JUSTIFICATION:
New York State has established ambitious climate goals under the Climate
Leadership and Community Protection Act (CLCPA), and reducing greenhouse
gas emissions from the building sector, the single largest source of
emissions in New York State, is essential to meeting these targets.
According to the Climate Action Council's Scoping Plan (2022) approxi-
mately 28% of building-related emissions in New York are attributed to
the production of construction materials such as concrete, steel, and
insulation. The Carbon Neutral Buildings Roadmap (2022) published by
NYSERDA, highlights the significant role that embodied carbon plays in a
building's overall emissions profile, stating that nearly half of emis-
sions from new buildings between 2020 and 2050 will come from embodied
carbon. This bill supports the decarbonization of New York's building
sector through a combination of tax incentives, grants and financing
tools. It makes it more affordable for builders to choose climate-
friendly materials by exempting qualifying products from sales tax and
providing financial support to manufacturers for the development of
environmental product declarations. It also prompts long-term progress
by studying embodied carbon in building codes and developing recommenda-
tions for NewYork. Altogether, these measures help grow the market for
sustainable materials, reduce emissions, and make it easier to partic-
ipate in the transition to greener construction practices.

 
PRIOR LEGISLATIVE HISTORY:

In relation to Part B of the bill, this is a new bill.  2025: See
A6566/Carroll for Part A

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately provided, however, that the
applicable effective dates of Parts A through B of this act shall be as
specifically set forth in the last section of such Parts.

2025-S7648A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7648--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              April 25, 2025
                                ___________
 
 Introduced  by Sen. KAVANAGH -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law,  in  relation  to  providing  a  sales  tax
   exemption  for  certain  low-carbon  building  materials  (Part A); to
   establish a grant program for manufacturers of concrete  for  environ-
   mental product declarations (Part B)
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title. This act shall be known and may  be  cited  as
 the "sustainable building materials act of 2025".
   §  2.  This  act enacts into law components of legislation relating to
 reducing greenhouse gas emissions in  construction.  Each  component  is
 wholly  contained  within  a  Part  identified as Parts A through B. The
 effective date for each particular provision contained within such  Part
 is  set  forth  in  the  last section of such Part. Any provision in any
 section contained within a Part, including the  effective  date  of  the
 Part,  which  makes  reference  to a section "of this act", when used in
 connection with that particular component, shall be deemed to  mean  and
 refer  to  the  corresponding  section of the Part in which it is found.
 Section three of this act sets forth the general effective date of  this
 act.
 
                                  PART A
 
   Section  1.    Legislative findings and purpose. The legislature finds
 that reducing greenhouse gas emissions from the  building  sector  is  a
 critical  component of the state's climate goals under the Climate Lead-
 ership and Community Protection Act.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10492-06-5
 S. 7648--A                          2

 
   The legislature further finds that  embodied  carbon  in  construction
 materials,  such as cement, steel, and other building products, contrib-
 utes significantly to overall emissions. Studies show that  nearly  half
 of  emissions  from  new  buildings between 2020 and 2050 will come from
 embodied  carbon  under  a  business-as-usual  scenario  (Carbon Neutral
 Buildings Roadmap, NYSERDA).
   The concrete and steel industries alone account for over 20% of global
 industrial emissions, with cement production ranking among  the  largest
 industrial  greenhouse  gas  emitters  in  New York state (Final Scoping
 Plan, NYS Climate Action Council).
   In New York, 28% of annual building-related emissions  are  associated
 with  the  production  of  materials  such as concrete, steel, aluminum,
 glass, and insulation (Final Scoping Plan, NYS Climate Action  Council).
 However, specifying lower-carbon alternatives can reduce embodied carbon
 emissions  by  up  to  33%,  and  material  reuse strategies can achieve
 reductions of up to 80% (Carbon Neutral Buildings Roadmap, NYSERDA).
   The legislature recognizes that demand for low-carbon building materi-
 als is growing and that New York state has an  opportunity  to  position
 itself as a national leader in manufacturing, innovation, and deployment
 of  these  materials.  According  to  the Climate Action Council's Final
 Scoping Plan, public  procurement  strategies  and  tax  incentives  can
 accelerate  market  adoption  of  these  technologies  while stimulating
 economic growth.
   The legislature acknowledges that New York's Carbon Neutral  Buildings
 Roadmap identifies the manufacturing and supply chain opportunities that
 will  arise from transitioning to low-embodied carbon construction mate-
 rials. Supporting these industries will not only  reduce  emissions  but
 also create new jobs and expand economic opportunities across the state.
   The  legislature  finds  that providing a tax exemption for low-carbon
 materials will establish an early and stable market for these  products,
 allowing  New  York-based  businesses  to develop cutting-edge solutions
 that can be exported to meet demand beyond state  borders.  This  policy
 aligns  with  existing  initiatives  such  as  NYSERDA's  Carbon Neutral
 Economic Development Program, which seeks to attract and  support  busi-
 nesses working on climate-friendly materials.
   The legislature further finds that ensuring local access to low-carbon
 materials  will  encourage workforce development in advanced manufactur-
 ing, sustainable construction, and related trades. Investments  in  low-
 embodied  carbon  industries  will  provide  long-term economic benefits
 while advancing the state's climate objectives.
   § 2. Section 1115 of the tax law is amended by adding a  new  subdivi-
 sion (mm) to read as follows:
   (MM)  (1)  FOR  THE  PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "AUTHORITY" SHALL MEAN THE NEW  YORK  STATE  ENERGY  RESEARCH  AND
 DEVELOPMENT AUTHORITY.
   (B) "DEPARTMENT" SHALL MEAN THE DEPARTMENT OF STATE.
   (C) "DIVISION" SHALL MEAN THE DEPARTMENT OF STATE'S DIVISION OF BUILD-
 ING STANDARDS AND CODES.
   (D)  "EMBODIED  CARBON"  SHALL MEAN THE TOTAL GREENHOUSE GAS EMISSIONS
 ASSOCIATED WITH THE PRODUCTION,  TRANSPORTATION,  INSTALLATION,  MAINTE-
 NANCE, AND END-OF-LIFE DISPOSAL OF A BUILDING MATERIAL OR PRODUCT, MEAS-
 URED IN KILOGRAMS OF CARBON DIOXIDE EQUIVALENT (KGCO2E).
   (E)   "ENERGY   CODE"   SHALL   MEAN  THE  STATE  ENERGY  CONSERVATION
 CONSTRUCTION CODE, AS ESTABLISHED AND ADMINISTERED BY THE DIVISION.
 S. 7648--A                          3
 
   (F) "ENVIRONMENTAL PRODUCT DECLARATION" OR "EPD" SHALL MEAN  A  THIRD-
 PARTY  VERIFIED  DOCUMENT  THAT  PROVIDES  TRANSPARENT  AND STANDARDIZED
 INFORMATION ABOUT THE ENVIRONMENTAL IMPACT OF A PRODUCT  OVER  ITS  LIFE
 CYCLE, IN ACCORDANCE WITH ISO 14025 AND RELATED STANDARDS.
   (G)  "GLOBAL  WARMING  POTENTIAL" OR "GWP" SHALL MEAN A METRIC USED TO
 COMPARE THE IMPACT OF DIFFERENT GREENHOUSE GASES ON CLIMATE CHANGE  OVER
 A  SPECIFIC TIME HORIZON, TYPICALLY 100 YEARS, EXPRESSED RELATIVE TO THE
 WARMING EFFECT OF CARBON DIOXIDE (CO2E).
   (H) "GLOBAL WARMING POTENTIAL THRESHOLD" SHALL MEAN THE  VALUE  ESTAB-
 LISHED BY THE STATE TO DETERMINE ELIGIBILITY FOR THE SALES TAX EXEMPTION
 UNDER  THIS  SUBDIVISION  AND  FINANCING UNDER THE MUNICIPAL SUSTAINABLE
 ENERGY LOAN PROGRAM. THIS THRESHOLD REPRESENTS THE MEDIAN GLOBAL WARMING
 POTENTIAL OF A MATERIAL, PRODUCT, OR COMPONENT,  BASED  ON  A  REPRESEN-
 TATIVE  SAMPLE  OF  PRODUCT-LEVEL ENVIRONMENTAL PRODUCT DECLARATIONS FOR
 THAT CATEGORY, OR RELATIVE TO GWP VALUES PREVIOUSLY DERIVED  AND  RECOG-
 NIZED BY THE STATE.
   (I)  "INTERIOR" SHALL MEAN A BUILDING'S INTERIOR SPACES, INCLUDING BUT
 NOT LIMITED TO FLOORING, FURNITURE, WALL PANELS, CEILING SYSTEMS,  CABI-
 NETRY, PARTITIONS, AND INTERIOR INSULATION.
   (J)  "LOW-CARBON"  SHALL  DESIGNATE MATERIALS, PRODUCTS AND COMPONENTS
 USED IN BUILDING CONSTRUCTION THAT MEET  OR  EXCEED  THE  PRODUCT  LEVEL
 GLOBAL  WARMING  POTENTIAL  THRESHOLD  ESTABLISHED BY THE AUTHORITY BY A
 MINIMUM OF FIFTEEN PERCENT.
   (K) "MUNICIPAL SUSTAINABLE ENERGY LOAN PROGRAM" SHALL MEAN THE PROGRAM
 AUTHORIZED UNDER ARTICLE FIVE-L OF THE GENERAL MUNICIPAL LAW.
   (L) "PRODUCT CATEGORY RULE"  SHALL  MEAN  A  SET  OF  SPECIFIC  RULES,
 REQUIREMENTS, AND GUIDELINES DEVELOPED IN ACCORDANCE WITH ISO 14025 THAT
 ESTABLISH  THE  METHODOLOGY  FOR  CONDUCTING  LIFE CYCLE ASSESSMENTS AND
 CREATING ENVIRONMENTAL PRODUCT DECLARATIONS FOR A GIVEN PRODUCT  CATEGO-
 RY,  ENSURING CONSISTENCY AND COMPARABILITY IN ENVIRONMENTAL PERFORMANCE
 DATA.
   (M)  "SIGNIFICANT  EMBODIED  CARBON  REDUCTION  IMPROVEMENT"  MEANS  A
 MODIFICATION  TO  CONSTRUCTION  MATERIALS,  PRODUCTS AND COMPONENTS THAT
 RESULT IN AT LEAST A FIFTY PERCENT REDUCTION  IN  GWP  COMPARED  TO  THE
 GLOBAL  WARMING POTENTIAL THRESHOLD ESTABLISHED FOR THAT MATERIAL, PROD-
 UCT OR COMPONENT PRODUCT CATEGORY.
   (N) "STANDARDS DEVELOPMENT ORGANIZATION"  OR  "SDO"  MEANS  AN  ENTITY
 RECOGNIZED  FOR DEVELOPING AND MAINTAINING TECHNICAL STANDARDS THROUGH A
 CONSENSUS-BASED PROCESS. SDOS ESTABLISH GUIDELINES,  TEST  METHODS,  AND
 SPECIFICATIONS  TO  ENSURE  PRODUCT  QUALITY,  SAFETY, AND ENVIRONMENTAL
 PERFORMANCE.
   (O) "UNIFORM CODE" MEANS THE  UNIFORM  FIRE  PREVENTION  AND  BUILDING
 CODE, AS ESTABLISHED AND ADMINISTERED BY THE DIVISION.
   (2) (A) QUALIFYING LOW-CARBON BUILDING MATERIALS, PRODUCTS, AND COMPO-
 NENTS  SHALL  BE EXEMPT FROM TAX UNDER THIS ARTICLE. A PURCHASER SEEKING
 EXEMPTION UNDER THIS SUBDIVISION SHALL PRESENT A COMPLETED  FORM  DEVEL-
 OPED  BY THE DEPARTMENT TO THE SELLER AT THE TIME OF PURCHASE.  LOW-CAR-
 BON  BUILDING  MATERIALS,  COMPONENTS,  AND  PRODUCTS  ELIGIBLE  FOR  AN
 EXEMPTION FROM TAX UNDER THIS ARTICLE SHALL INCLUDE:
   (I) CONCRETE AND CEMENTITIOUS MATERIALS.
   (II) STRUCTURAL STEEL AND REINFORCING BAR.
   (III) ENGINEERED WOOD PRODUCTS AND MASS TIMBER.
   (IV) INSULATION.
   (V) FLOORING.
   (VI) ARCHITECTURAL COATINGS.
 S. 7648--A                          4
 
   (VII)  FLOORING MATERIALS, INCLUDING CARPET, LAMINATE, CERAMIC, RESIL-
 IENT, AND WOOD FLOORING.
   (VIII) GYPSUM PANEL PRODUCTS.
   (IX) FLAT GLASS.
   (X) PRESSURE-TREATED WOOD PRODUCTS.
   (XI) FLOOR COATINGS.
   (XII) SINGLE-PLY ROOFING MEMBRANES.
   (XIII) PEDESTRIAN AND REVOLVING DOORS.
   (XIV) WATER-RESISTIVE AND AIR BARRIERS.
   (XV) INSULATION.
   (XVI)   INTERIOR  FURNITURE  COMPONENTS  INCLUDING  SEATING,  STORAGE,
 TABLES, AND OFFICE FURNITURE WORKSPACE PRODUCTS.
   (XVII) ADDITIONAL MATERIAL, PRODUCT, AND COMPONENT CATEGORIES INCLUDED
 AT THE DISCRETION OF THE COMMISSIONER IN CONSULTATION WITH THE AUTHORITY
 AND THE DIVISION, PROVIDED THAT CURRENT PRODUCT CATEGORY RULES HAVE BEEN
 PUBLISHED BY RECOGNIZED STANDARDS DEVELOPMENT ORGANIZATIONS.
   (B) THE AUTHORITY SHALL ESTABLISH THE PRODUCT-LEVEL GWP THRESHOLD  FOR
 BUILDING  MATERIALS,  PRODUCTS, AND COMPONENTS. SUCH THRESHOLDS SHALL BE
 REVIEWED AND REVISED EVERY THREE YEARS BY THE AUTHORITY, IN CONSULTATION
 WITH THE DIVISION, BASED ON THE MOST CURRENT RECOGNIZED PRODUCT CATEGORY
 RULES FOR EACH CATEGORY,  AND  AN  EVALUATION  OF  RECENT  STATISTICALLY
 SIGNIFICANT SAMPLES OF EPDS FOR ELIGIBLE MATERIALS, PRODUCTS, AND COMPO-
 NENTS.
   (C) THE DIVISION, IN CONSULTATION WITH THE AUTHORITY, SHALL BE RESPON-
 SIBLE  FOR  EVALUATING  AND APPROVING MATERIALS, PRODUCTS AND COMPONENTS
 FOR EXEMPTION UNDER THIS SUBDIVISION.
   (D) THE DEPARTMENT, IN CONSULTATION WITH THE AUTHORITY, SHALL MAINTAIN
 A PUBLICLY ACCESSIBLE DATABASE OF MATERIALS AND MANUFACTURERS THAT QUAL-
 IFY FOR EXEMPTION UNDER THIS SUBDIVISION.
   (E) MATERIALS, PRODUCTS, AND COMPONENTS USED IN BUILDING  CONSTRUCTION
 AND  INTERIOR DESIGN SHALL BE ELIGIBLE FOR EXEMPTION UNDER THIS SUBDIVI-
 SION WHERE:
   (I) A CORRESPONDING PRODUCT CATEGORY RULE HAS  BEEN  PUBLISHED  BY  AN
 ACCREDITED  STANDARDS DEVELOPMENT ORGANIZATION AND APPROVED BY THE STATE
 FOR THAT MATERIAL, PRODUCT OR COMPONENT.
   (II) A STATISTICALLY SIGNIFICANT SAMPLE  OF  EPDS  FOR  THE  MATERIAL,
 PRODUCT  AND  COMPONENT CATEGORY AND RELEVANT SUB-CATEGORIES, AS DEFINED
 IN THE PRODUCT CATEGORY RULE,  HAS  BEEN  GENERATED  AND  MADE  PUBLICLY
 AVAILABLE  FOR REVIEW AND ANALYSIS BY THE AUTHORITY IN ORDER TO DERIVE A
 MEDIAN GLOBAL WARMING POTENTIAL THRESHOLD THAT IS REPRESENTATIVE OF THAT
 MATERIAL, PRODUCT, OR COMPONENT.
   (III) THE MATERIAL, PRODUCT, OR COMPONENT HAS BEEN  DETERMINED  TO  BE
 COMPLIANT  WITH  ALL  RULES,  REGULATIONS  AND  GUIDELINES  OF THE STATE
 UNIFORM CODE AND ENERGY CODE, AS WELL AS MATERIAL EVALUATION AND ACCEPT-
 ANCE CRITERIA  REQUIRED  BY  THE  LOCAL  MUNICIPAL  JURISDICTION  HAVING
 AUTHORITY.
   (F)  PURCHASERS  AVAILING  THE  EXEMPTION UNDER THIS SUBDIVISION SHALL
 RETAIN RECORDS OF ALL TRANSACTIONS MADE UNDER THIS EXEMPTION,  INCLUDING
 DOCUMENTATION  OF THE PRODUCT'S ENVIRONMENTAL PRODUCT DECLARATION, FOR A
 PERIOD OF AT LEAST FIVE YEARS.
   § 3. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 taxable years beginning on or after such  date.  Effective  immediately,
 the  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such effective date.
 S. 7648--A                          5
 
                                  PART B
 
   Section  1.  Definitions.  For the purposes of this act, the following
 terms shall have the following meanings:
   (a) "authority" means the New York state energy research and  develop-
 ment authority (NYSERDA);
   (b)  "concrete"  means  a mixture of cementitious material, aggregate,
 and water and is inclusive of ready  mix  concrete,  shotcrete,  precast
 concrete, and concrete masonry units;
   (c)  "cementitious  material"  means  any  material that has cementing
 value if used in concrete, grout, or mortar;
   (d) "aggregate" means granular material used with a  cementing  medium
 to form concrete, grout, or mortar;
   (e)  "asphalt"  means  a  mixture of bituminous material and aggregate
 used for paving, roofing, and other construction applications, including
 hot mix asphalt,  warm  mix  asphalt,  cold  mix  asphalt,  and  asphalt
 concrete;
   (f) "embodied carbon" means the total greenhouse gas emissions associ-
 ated with the production, transportation, installation, maintenance, and
 end-of-life  disposal  of  a  building  material or product, measured in
 kilograms of carbon dioxide equivalent (kgCO2e);
   (g) "environmental product declaration (EPD)" means  an  independently
 verified  product-specific label that discloses the environmental impact
 of a manufactured product based on a life cycle assessment;
   (h) "global warming potential" means the impact on climate  change  as
 reported  by a life cycle assessment (LCA), reported in units (typically
 kg) of carbon dioxide equivalent (CO2e); and
   (i) "product- and  facility-specific  environmental  product  declara-
 tions" means a type III environmental product declaration, as defined by
 the  international  organization  for  standardization  standard  14025,
 representing a single product from a single manufacturing facility.
   § 2. Grant program for environmental  product  declarations.  (a)  The
 authority  shall  establish  and administer a grant program to reimburse
 manufacturers of concrete for the cost of hiring a third party to devel-
 op product- and facility-specific environmental product declarations  or
 acquire  a  software for generating product- and facility-specific envi-
 ronmental product declarations  for  concrete,  asphalt,  aggregate,  or
 cementitious products.
   (b)  The  authority, in collaboration with the department of state and
 the office of general services,  shall  adopt  rules  to  implement  the
 program established under this section, including rules establishing:
   (i) eligibility criteria for grant applications;
   (ii) grant application procedures;
   (iii) criteria for evaluating grant applications and awarding grants;
   (iv) guidelines related to grant amounts;
   (v)  limitations  on  billable rate and maximum hours that can be used
 for soft costs; and
   (vi) procedures for monitoring the use of a grant awarded  under  this
 section and ensuring compliance with any conditions of the grant.
   (c)  The  grants shall equal the amount paid for EPD technology imple-
 mentation and related soft costs manufacturers incur to support the  EPD
 development process up to a maximum of $10,000 per plant.
   (d)  Within  amounts  appropriated  therefor,  the  office  of general
 services shall conduct a rigorous and timely review  of  new  and  novel
 materials for inclusion in the New York state approved materials list.
 S. 7648--A                          6
 
   §  3.  Embodied  carbon  in  building codes recommendation report. (a)
 Within amounts appropriated therefor,  the  authority  shall  conduct  a
 study,  in  collaboration with the department of state and the office of
 general services, that includes:
   (i) a review of the language addressing embodied carbon used in build-
 ing codes and policies in other jurisdictions;
   (ii)  the  development  of  recommendations  for  language  addressing
 embodied carbon for potential adoption by the state fire prevention  and
 building code council, and the estimated carbon savings from the primary
 proposed options over a 25-year period; and
   (iii)  consideration  of  subject areas including, but not limited to,
 the applicability to buildings of different sizes with multiple  compli-
 ance  pathways  phased in over time; including whole building life cycle
 assessments (WBLCA); reuse of existing buildings;  and  compliance  with
 material carbon caps.
   (b) In conducting the study, the authority shall provide opportunities
 for  comment from design, construction, and building industry stakehold-
 ers.
   (c) The authority shall submit a report of the study's findings to the
 governor, the temporary president of the  senate,  the  speaker  of  the
 assembly, the minority leaders of the senate and the assembly, the chair
 of the senate committee on housing, construction, and community develop-
 ment, and the chair of the assembly committee on governmental operations
 by  May  first  in  the  year next succeeding the year in which this act
 takes effect.
   § 4. This act shall take effect immediately.
   § 3. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion, section or part of this act shall be  adjudged  by  any  court  of
 competent  jurisdiction  to  be invalid, such judgment shall not affect,
 impair, or invalidate the remainder thereof, but shall  be  confined  in
 its  operation  to the clause, sentence, paragraph, subdivision, section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the legislature that this act would  have  been  enacted  even  if  such
 invalid provisions had not been included herein.
   §  4.  This  act shall take effect immediately provided, however, that
 the applicable effective dates of Parts A through B of this act shall be
 as specifically set forth in the last section of such Parts.

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Senate Bill S7648A

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

Bill Amendments

2025-S7648 - Details

2025-S7648 - Summary

2025-S7648 - Sponsor Memo

2025-S7648 - Bill Text download pdf

2025-S7648A (ACTIVE) - Details

2025-S7648A (ACTIVE) - Summary

2025-S7648A (ACTIVE) - Sponsor Memo

2025-S7648A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S7648A

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Sponsored By

Brian Kavanagh

Current Bill Status - In Senate Committee Budget And Revenue Committee

Bill Amendments

2025-S7648 - Details

2025-S7648 - Summary

2025-S7648 - Sponsor Memo

2025-S7648 - Bill Text download pdf

2025-S7648A (ACTIVE) - Details

2025-S7648A (ACTIVE) - Summary

2025-S7648A (ACTIVE) - Sponsor Memo

2025-S7648A (ACTIVE) - Bill Text download pdf

Comments