|SAME AS||No Same As|
|COSPNSR||Kolb, Hawley, Montesano, Walter|
|MLTSPNSR||Barclay, Butler, Corwin, Crouch, Duprey, Finch, Fitzpatrick, McDonough, McLaughlin, Palmesano, Raia, Saladino, Stec, Tenney, Thiele|
|Amd S606, Tax L; add S15-2915, En Con L; add S99-w, St Fin L|
|Establishes "rural freshwater improvement and protection program" which provides for upgrading, repairing and replacing septic systems; directs DEC to prepare model ordinances for towns and villages; sets up revolving loan fund for homeowners to conform; also provides tax credit to homeowner.|
|03/16/2015||referred to ways and means|
|01/06/2016||referred to ways and means|
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NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6112 SPONSOR: Oaks (MS)
TITLE OF BILL: An act to amend the tax law, the environmental conser- vation law and the state finance law, in relation to establishing the rural freshwater improvement and protection program   PURPOSE OR GENERAL IDEA OF BILL: In an effort to reduce the pollution of surface and groundwater from individual septic systems, this bill would help identify malfunctioning and high-polluting individual septic systems and improve the overall functioning of rural septic systems throughout New York State. This bill would create a New York State Tax Deduction for homeowners for their primary or secondary residence, for septic system upgrades, repairs or replacements. The bill would also create a revolving loan fund for existing homeowners who require improvements to their septic systems but who do not have available financial resources to make the improvements. Finally, the bill would provide incentives for towns and villages to adopt a local septic system ordinance.   SUMMARY OF SPECIFIC PROVISIONS: This "Rural Freshwater Improvement and Protection Act" would do the following: 1. Establish a State tax deduction for homeowners with septic systems, to upgrade, repair, or replace existing systems. 2. Create a revolving loan fund to make loan funds available, for exist- ing homeowners who, after municipal inspection, require improvements to their septic systems but who do not have available financial resources to make the required improvements. 3. Require the Department of Environmental Conservation or Local Soil and Water Conservation Districts to create and publish model septic system ordinances for towns and villages to consider. 4. Provide one-time state grants, for the purpose of developing and carrying out a comprehensive septic system inspection program, to towns and villages that adopt an approved septic system ordinance.   JUSTIFICATION: New York State is blessed with an abundance of freshwater resources. Much of this freshwater is in rural areas, not served by municipal sewer systems. State, regional and local efforts to protect and improve the quality of New York's surface and groundwater is negatively impacted by a number of factors, including malfunctioning septic systems. Among the typical challenges that local communities face with septic systems are the never-ending need for inspections, upgrades and repairs. Municipalities often struggle with the decision of whether or not to inspect septic systems or, once inspected, whether or not to issue cita- tions to local residents when the inspection determines the system is failing. Local inspectors and municipalities may take into account the household income of the family and whether or not the owners are able to afford to fix, repair or upgrade the old system. The concern for creat- ing a hardship on the homeowner and the resulting negative political impact for local officials often results in the reluctance of localities to enforce septic system ordinances. This, in turn, reduces the likeli- hood that needed repairs will be made in a timely fashion, if at all. This bill would reduce the anxiety on the municipality of enforcing the code, while at the same time reducing and/or delaying the financial burden directly on the homeowner. Presently, New York State funds numerous municipal sewer projects and other efforts to protect our freshwater resources. This bill would provide a similar stream of funding to rural communities with a large number of homeowners with septic systems.   PRIOR LEGISLATIVE HISTORY: 2002 held for considerations in Ways and Means (A10732) 2003-04 held for consideration in Ways and Means (A4056) 2005-06 referred to Ways and Means (A4678) 2007-08 held for considerations in Ways and Means (A3730) 2009-10 held for considerations in Ways and Means (A5575) 2011-12 held for consideration in Ways and Means (A.5757) 2013-14 Held for consideration in Ways & Means (A6660)   FISCAL IMPLICATIONS: Funds to establish the revolving loan fund and lost income tax revenue for the deduction.   EFFECTIVE DATE: This act shall take effect on the 1st of January next succeeding the date on which it shall have become law.
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STATE OF NEW YORK ________________________________________________________________________ 6112 2015-2016 Regular Sessions IN ASSEMBLY March 16, 2015 ___________ Introduced by M. of A. OAKS, KOLB, HAWLEY, MONTESANO, WALTER -- Multi- Sponsored by -- M. of A. BARCLAY, BUTLER, CORWIN, CROUCH, DUPREY, FINCH, FITZPATRICK, McDONOUGH, McLAUGHLIN, PALMESANO, RAIA, SALADINO, STEC, TENNEY, THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, the environmental conservation law and the state finance law, in relation to establishing the rural freshwater improvement and protection program The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 606 of the tax law is amended by adding a new 2 subsection (v) to read as follows: 3 (v) Deduction for septic system upgrades, replacements or repairs. A 4 taxpayer shall be allowed a deduction against the tax imposed by this 5 article. The amount of the deduction shall be the actual cost incurred 6 by the taxpayer in making septic system upgrades, repairs or replace- 7 ments to the taxpayer's primary or secondary residence. The upgrade, 8 repairs or replacement shall be in accordance with a septic system 9 inspection program approved by the municipality in which the residence 10 is located. 11 § 2. The environmental conservation law is amended by adding a new 12 section 15-2915 to read as follows: 13 § 15-2915. Rural freshwater improvement and protection program. 14 1. The department or any local soil and water conservation district at 15 the direction of the department shall create proposed septic system 16 ordinances to be adopted by any town or village of the state which ordi- 17 nances shall direct upgrades, repairs or replacements of existing septic 18 systems. 19 2. A revolving loan fund is hereby created to be disbursed at the 20 direction of the commissioner to county soil and conservation districts 21 containing municipalities which have adopted ordinances pursuant to EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05900-01-5A. 6112 2 1 subdivision one of this section, which county soil and conservation 2 districts may make loans to homeowners who can demonstrate financial 3 need to make upgrades, repairs or replacements to septic systems as set 4 forth in subdivision one of this section. Such loans which shall be due 5 and payable within ten years or upon sale of the property. 6 3. The department shall at the direction of the commissioner make a 7 one-time grant to any town or village of this state which adopts a 8 septic system ordinance approved by the department for the purpose of 9 developing and carrying out a comprehensive septic system inspection 10 program. 11 § 3. The state finance law is amended by adding a new section 99-w to 12 read as follows: 13 § 99-w. Rural freshwater improvement and protection program fund. 1. 14 There is hereby established in the joint custody of the state comp- 15 troller and the commissioner of taxation and finance a special fund to 16 be known as the "rural freshwater improvement and protection program 17 fund". 18 2. The fund shall consist of all monies appropriated for its purpose. 19 3. Moneys of the fund, following appropriation by the legislature, may 20 be expended in accordance with section 15-2915 of the environmental 21 conservation law. 22 § 4. This act shall take effect on the first of January next succeed- 23 ing the date on which it shall have become a law.