Requires the commissioner of environmental conservation to establish standards for and 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 such fertilizers; establishes a green roof installation tax credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.
STATE OF NEW YORK
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1533
2025-2026 Regular Sessions
IN SENATE
January 10, 2025
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Environmental Conservation
AN ACT to amend the environmental conservation 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 installa-
tion credit
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The environmental conservation law is amended by adding a
2 new section 3-0308 to read as follows:
3 § 3-0308. Green roof program, inspection and certification.
4 1. The commissioner shall develop standards for the construction,
5 installation and certification of green roofs that can be eligible for
6 the green roof installation personal income tax credit pursuant to
7 subsection (w) of section six hundred six of the tax law. Such stand-
8 ards shall include criteria for inspection and certification of green
9 roof plans prior to installation and inspection after such installation.
10 Such pre-installation criteria for certification may include, but not be
11 limited to: plant growth rate and drought tolerance, appropriate root
12 systems for such green roofs, appropriate plant irrigation, nutritional
13 and maintenance requirements, potential generation of allergens and the
14 possible need for remedial indoor air filtration to the subject and
15 adjacent buildings. Inspection and certification after installation may
16 include, in addition to pre-installation criteria, the testing of runoff
17 water for environmentally unacceptable levels of pollutants.
18 2. The commissioner may delegate to municipal building inspectors the
19 duties to review and approve plans and issue the certification required
20 in subdivision one of this section.
21 3. For purposes of this section:
22 a. "Green roof" means roofing on an eligible building that covers at
23 least fifty percent of such building's eligible rooftop space and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04504-01-5
S. 1533 2
1 includes (1) a weatherproof and waterproof roofing membrane layer, (2) a
2 root barrier layer, (3) if appropriate, an insulation layer that
3 complies with the state energy conservation construction code, (4) a
4 drainage layer that complies with the state uniform fire prevention and
5 building code and is designed so the drains can be inspected and
6 cleaned, (5) a growth medium, including natural or simulated soil, with
7 a depth of at least two inches, (6) if the depth of the growth medium is
8 less than three inches, an independent water holding layer that is
9 designed to prevent the rapid drying out of such medium may be required,
10 unless the green roof contains a sufficient percentage of drought
11 resistant plants to survive, and (7) a vegetation layer covered by live
12 plants such as (i) sedum or equally drought resistant and hardy plant
13 species, (ii) native plant species, and/or (iii) agricultural plant
14 species.
15 b. "Eligible building" means a residential building or mixed-use
16 building with residential units.
17 c. "Eligible rooftop space" means the total space available on an
18 eligible building to support a green roof.
19 § 2. Section 606 of the tax law is amended by adding a new subsection
20 (w) to read as follows:
21 (w) Green roof installation credit. (1) General. An individual taxpay-
22 er shall be allowed a credit for taxable years beginning on or after
23 January first, two thousand twenty-seven against the tax imposed by this
24 article for the installation of a qualified green roof as certified
25 pursuant to section 3-0308 of the environmental conservation law. The
26 amount of the credit shall be fifty-five percent of qualified green roof
27 installation expenditures, but shall not exceed the maximum credit of
28 five thousand dollars.
29 (2) Qualified green roof installation expenditures. (A) The term
30 "qualified green roof installation expenditures" means expenditures for
31 the purchase, construction and installation of a certified green roof,
32 as provided in section 3-0308 of the environmental conservation law,
33 which is installed in connection with residential property or mixed-use
34 property, which is (i) located in this state; (ii) which is owned by the
35 taxpayer; and (iii) which is used by the taxpayer as such taxpayer's
36 principal residence.
37 (B) Such qualified expenditures shall include expenditures for plant
38 material, natural or simulated soil irrigation and drainage systems,
39 establishment of root systems and the labor costs properly allocable to
40 on-site preparation, assembly and original installation, architectural
41 and engineering services, pre-installation criteria for installation and
42 designs and plans directly related to the construction or installation
43 of the qualified green roof.
44 (C) Such qualified expenditures shall not include interest or other
45 finance charges.
46 (3) Green roof pre-installation criteria. The term "green roof pre-
47 installation criteria" may include, but not be limited to, criteria such
48 as growth rate and drought tolerance of selected plants, appropriate
49 plant irrigation, nutritional and maintenance requirements, generation
50 of allergens and the possible need for remedial air filtration to the
51 subject and adjacent buildings as prescribed in accordance with section
52 3-0308 of the environmental conservation law.
53 (4) Condominium/cooperative housing. Where a qualified green roof is
54 installed by a condominium management association or a cooperative hous-
55 ing corporation, a taxpayer who is a member of such association or is a
56 tenant-stockholder may for the purpose of this subsection claim a
S. 1533 3
1 proportionate share of the total expenses as expenditure for the
2 purposes of the credit attributable to such taxpayer's principal resi-
3 dence.
4 (5) Multiple taxpayers. Where a qualified green roof is purchased and
5 installed in a principal residence shared by two or more taxpayers, the
6 amount of the credit allowable under this subsection for each such
7 taxpayer shall be prorated according to the percentage of the total
8 expenditure for such roof contributed by each taxpayer.
9 (6) Grants. For purposes of determining the amount of the expenditure
10 incurred in purchasing and installing the green roof, the amount of any
11 federal, state or local grant received by the taxpayer, which was used
12 for the purchase and/or installation of such roof and which was not
13 included in the federal gross income of the taxpayer, shall not be
14 included in the amount of such expenditures.
15 (7) When credit allowed. The credit provided for in this subsection
16 shall be allowed with respect to the taxable year, commencing after
17 January first, two thousand twenty-seven, in which the green roof is
18 installed.
19 (8) Carryover of credit. If the amount of the credit, and carryovers
20 of such credit, allowable under this subsection for any taxable year
21 shall exceed the taxpayer's tax for such year, such excess amount may be
22 carried over to the five taxable years next following the taxable year
23 with respect to which the credit is allowed and may be deducted from the
24 taxpayer's tax for such year or years.
25 § 3. This act shall take effect immediately; provided that section one
26 of this act shall take effect on the one hundred eightieth day after it
27 shall have become a law and that section two of this act shall apply to
28 taxable years commencing on or after January 1, 2027. Effective imme-
29 diately, the addition, amendment and/or repeal of any rule or regulation
30 necessary for the implementation of this act on its effective date are
31 authorized to be made and completed on or before such effective date.
