STATE OF NEW YORK
________________________________________________________________________
524
2015-2016 Regular Sessions
IN ASSEMBLY(Prefiled)
January 7, 2015
___________
Introduced by M. of A. KOLB, BARCLAY, CORWIN, DUPREY, McDONOUGH, OAKS,
LOPEZ -- Multi-Sponsored by -- M. of A. CROUCH, HAWLEY, McKEVITT,
SALADINO, TEDISCO, TENNEY, THIELE -- read once and referred to the
Committee on Economic Development
AN ACT to amend the environmental conservation law, the state finance
law, the tax law and the real property tax law, in relation to estab-
lishing a statewide green jobs development and recruitment strategy
and creating tax credit incentives to attract green jobs
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 jobs development and recruitment strategy.
4 1. The department, in collaboration with the department of agricul-
5 ture and markets, the New York state energy research and development
6 authority and the empire state development corporation, shall do the
7 following:
8 a. establish a statewide green jobs development and recruitment strat-
9 egy to attract green jobs to the state of New York;
10 b. convert existing companies into green job providers;
11 c. recruit individuals for green job careers; and
12 d. establish green job curriculums at BOCES and community colleges.
13 2. Whenever used in this section:
14 a. "green job" shall mean work in the environmental or agricultural
15 sector of the economy including work in green development, green power
16 production and/or any work utilizing green power at a minimum of twen-
17 ty-five percent of total energy consumption;
18 b. "green development" shall mean equipping or retrofitting buildings,
19 homes and farms to increase energy efficiency; improving mass transit
20 systems; improving electrical transmission systems; converting to green
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02667-01-5
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1 power, or utilizing locally grown food products at a minimum of ten
2 percent of total products utilized; and
3 c. "green power" shall mean wind power, solar power, nuclear power,
4 hydropower, natural gas, biofuels, geothermal systems, anaerobic
5 digestion and methane gas, including the capture of methane gas from
6 decomposing waste in landfills.
7 § 2. Paragraph (e) of subdivision 12 of section 213 of the state
8 finance law, as added by chapter 705 of the laws of 1993, is amended and
9 a new paragraph (f) is added to read as follows:
10 (e) for certified [minority-and] minority- and women-owned businesses,
11 projects to provide financing necessary to carry out a procurement
12 contract with an agency or authority or other entity of the state or
13 federal government[.]; or
14 (f) for any business or farm seeking finances for green development,
15 as defined by section 3-0308 of the environmental conservation law and
16 including the purchase of anaerobic digesters or for switching commer-
17 cial dairy operations to organic operations.
18 § 3. Section 606 of the tax law is amended by adding three new
19 subsections (g-3), (g-4) and (g-5) to read as follows:
20 (g-3) Green job credit. (1) A taxpayer shall be allowed a credit
21 against the tax imposed by this article for the creation or maintenance
22 of full-time green jobs at such taxpayer's business. The amount of the
23 credit shall be one thousand five hundred dollars for green jobs with a
24 salary of forty thousand dollars or less or a credit of two thousand
25 dollars for green jobs with a salary of over forty thousand dollars. A
26 taxpayer shall be allowed to claim such credit for up to five years.
27 (2) "Green job" shall mean work in the environmental or agricultural
28 sector of the economy including work in green development, green power
29 production and/or any work utilizing green power at a minimum of twen-
30 ty-five percent of total energy consumption.
31 (3) If the amount of the credit, and carryovers of such credit, allow-
32 able under this subsection for any taxable year shall exceed the taxpay-
33 er's tax for such year, such excess amount may be carried over to the
34 five taxable years next following the taxable year with respect to which
35 the credit is allowed and may be deducted from the taxpayer's tax for
36 such year or years.
37 (g-4) Green power credit. (1) A taxpayer shall be allowed a credit
38 against the tax imposed by this article for operating such taxpayer's
39 business with a minimum of twenty-five percent of total energy consump-
40 tion stemming from green power. The amount of such tax credit shall be
41 equal to twenty-five dollars per employee, but shall not exceed the
42 total energy costs paid by such taxpayer.
43 (2) A taxpayer shall be allowed a credit against the tax imposed by
44 this article for operating such taxpayer's business with a minimum of
45 fifty percent of total energy consumption stemming from green power. The
46 amount of such tax credit shall be equal to fifty dollars per employee,
47 but shall not exceed the total energy costs paid by such taxpayer.
48 (3) "Green power" shall mean wind power, solar power, nuclear power,
49 hydropower, natural gas, biofuels, geothermal systems, anaerobic
50 digestion and methane gas, including the capture of methane gas from
51 decomposing waste in landfills.
52 (4) If the amount of the credit, and carryovers of such credit, allow-
53 able under this subsection for any taxable year shall exceed the taxpay-
54 er's tax for such year, such excess amount may be carried over to the
55 five taxable years next following the taxable year with respect to which
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1 the credit is allowed and may be deducted from the taxpayer's tax for
2 such year or years.
3 (g-5) Real property tax credit. (1) A taxpayer shall be allowed a
4 credit against the tax imposed by this article for maintaining or
5 exceeding employment levels at such taxpayer's business, as such levels
6 existed when such taxpayer initially applied for this tax credit. The
7 amount of such tax credit shall be equal to ten percent of the taxpay-
8 er's real property taxes paid for the taxable year.
9 (2) If the amount of the credit, and carryovers of such credit, allow-
10 able under this subsection for any taxable year shall exceed the taxpay-
11 er's tax for such year, such excess amount may be carried over to the
12 five taxable years next following the taxable year with respect to which
13 the credit is allowed and may be deducted from the taxpayer's tax for
14 such year or years.
15 § 4. Section 209 of the tax law is amended by adding a new subdivision
16 13 to read as follows:
17 13. For any taxable year beginning on or after January first, two
18 thousand sixteen, an organization as described in subsections (g-3),
19 (g-4) and (g-5) of section six hundred six of this chapter shall be
20 allowed an exemption against the tax imposed by this article. For a
21 computation of the amount of such exemption see paragraphs one of
22 subsections (g-3), (g-4) and (g-5) of section six hundred six of this
23 chapter.
24 § 5. The real property tax law is amended by adding a new section
25 421-o to read as follows:
26 § 421-o. Exemption of capital improvements for green power or green
27 development projects made in residential buildings. 1. Residential
28 buildings reconstructed, altered or improved for green power or green
29 development purposes subsequent to the effective date of a local law or
30 resolution pursuant to this section shall be exempt from taxation and
31 special ad valorem levies to the extent provided hereinafter. After a
32 public hearing, the governing board of a county, city, town or village
33 may adopt a local law and a school district, other than a school
34 district subject to article fifty-two of the education law, may adopt a
35 resolution to grant the exemption authorized pursuant to this section. A
36 copy of such local law or resolution shall be filed with the state board
37 and the assessor of such county, city, town or village who prepares the
38 assessment roll on which the taxes of such county, city, town, village
39 or school district are levied.
40 2. (a) Such buildings shall be exempt to the extent of one hundred per
41 centum of the increase in assessed value thereof attributable to such
42 reconstruction, alteration or improvement related to green power or
43 green development projects for such residential buildings. For the
44 purposes of this section, the market value of the reconstruction, alter-
45 ation or improvement shall be equal to the increased assessed value
46 attributable to such reconstruction, alteration or improvement divided
47 by the class I ratio in a special assessing unit or the most recently
48 established state equalization rate or special equalization rate in the
49 remainder of the state, except where the state equalization rate or
50 special equalization rate equals or exceeds ninety-five percent, in
51 which case the increase in assessed value attributable to such recon-
52 struction, alteration or improvement shall be deemed to equal the market
53 value of such reconstruction, alteration or improvement.
54 (b) No such exemption shall be granted for reconstruction, alterations
55 or improvements unless:
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1 (i) such reconstruction, alteration or improvement was commenced
2 subsequent to the effective date of the local law or resolution adopted
3 pursuant to subdivision one of this section; and
4 (ii) the greater portion, as so determined by square footage, of the
5 building reconstructed, altered or improved is at least five years old.
6 (c) For purposes of this section the terms reconstruction, alteration
7 and improvement shall not include ordinary maintenance and repairs.
8 3. Such exemption shall be granted only upon application by the owner
9 of such building on a form prescribed by the state board. The applica-
10 tion shall be filed with the assessor of the city having the power to
11 assess property for taxation on or before the appropriate taxable status
12 date of such city.
13 4. If satisfied that the applicant is entitled to an exemption pursu-
14 ant to this section, the assessor shall approve the application and such
15 building shall thereafter be exempt from taxation and special ad valorem
16 levies as herein provided commencing with the assessment roll prepared
17 on the basis of the taxable status date referred to in subdivision three
18 of this section. The assessed value of any exemption granted pursuant to
19 this section shall be entered by the assessor on the assessment roll
20 with the taxable property, with the amount of the exemption shown in a
21 separate column.
22 5. For the purposes of this section, a residential building shall mean
23 any building or structure designed and occupied exclusively for residen-
24 tial purposes by not more than one family.
25 6. For the purposes of this section, green power shall mean wind
26 power, solar power, nuclear power, hydropower, natural gas, biofuels,
27 anaerobic digestion and methane gas, including the capture of methane
28 gas from decomposing waste in landfills.
29 7. For the purposes of this section, green development shall mean
30 equipping or retrofitting buildings, homes and farms to increase energy
31 efficiency; improving mass transit systems; improving electrical trans-
32 mission systems; converting to green power; or utilizing locally grown
33 food products at a minimum of ten percent of total products utilized.
34 8. In the event that a building granted an exemption pursuant to this
35 section ceases to be used primarily for residential purposes by the
36 owner who was granted the exemption pursuant to this section or title
37 thereto is transferred to other than the spouse of the owner, the
38 exemption granted pursuant to this section shall cease.
39 9. Such city may, by its local law or resolution:
40 (a) reduce the per centum of exemption otherwise allowed pursuant to
41 this section;
42 (b) limit eligibility for the exemption to those forms of recon-
43 struction, alterations or improvements as are prescribed in such local
44 law or resolution;
45 (c) provide that the exemption shall be applicable only to those
46 improvements which would otherwise result in an increase in the assessed
47 valuation of the real property but which consist of an addition, remod-
48 eling or modernization to an existing residential structure to prevent
49 physical deterioration of the structure or to comply with applicable
50 building, sanitary, health and/or fire codes.
51 § 6. Subdivision (a) of section 1115 of the tax law is amended by
52 adding a new paragraph 44 to read as follows:
53 (44) Retail sales of any materials, products or services purchased for
54 the purpose of green power or green development projects for residential
55 buildings or businesses.
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1 § 7. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
2 amended by chapter 13 of the laws of 2013, is amended to read as
3 follows:
4 (1) Either, all of the taxes described in article twenty-eight of this
5 chapter, at the same uniform rate, as to which taxes all provisions of
6 the local laws, ordinances or resolutions imposing such taxes shall be
7 identical, except as to rate and except as otherwise provided, with the
8 corresponding provisions in such article twenty-eight, including the
9 definition and exemption provisions of such article, so far as the
10 provisions of such article twenty-eight can be made applicable to the
11 taxes imposed by such city or county and with such limitations and
12 special provisions as are set forth in this article. The taxes author-
13 ized under this subdivision may not be imposed by a city or county
14 unless the local law, ordinance or resolution imposes such taxes so as
15 to include all portions and all types of receipts, charges or rents,
16 subject to state tax under sections eleven hundred five and eleven
17 hundred ten of this chapter, except as otherwise provided. (i) Any local
18 law, ordinance or resolution enacted by any city of less than one
19 million or by any county or school district, imposing the taxes author-
20 ized by this subdivision, shall, notwithstanding any provision of law to
21 the contrary, exclude from the operation of such local taxes all sales
22 of tangible personal property for use or consumption directly and
23 predominantly in the production of tangible personal property, gas,
24 electricity, refrigeration or steam, for sale, by manufacturing, proc-
25 essing, generating, assembly, refining, mining or extracting; and all
26 sales of tangible personal property for use or consumption predominantly
27 either in the production of tangible personal property, for sale, by
28 farming or in a commercial horse boarding operation, or in both; and,
29 unless such city, county or school district elects otherwise, shall omit
30 the provision for credit or refund contained in clause six of subdivi-
31 sion (a) or subdivision (d) of section eleven hundred nineteen of this
32 chapter. (ii) Any local law, ordinance or resolution enacted by any
33 city, county or school district, imposing the taxes authorized by this
34 subdivision, shall omit the residential solar energy systems equipment
35 exemption provided for in subdivision (ee), the commercial solar energy
36 systems equipment exemption provided for in subdivision (ii) [and], the
37 clothing and footwear exemption provided for in paragraph thirty and the
38 green power or green development projects exemption provided for in
39 paragraph forty-four of subdivision (a) of section eleven hundred
40 fifteen of this chapter, unless such city, county or school district
41 elects otherwise as to either such residential solar energy systems
42 equipment exemption, such commercial solar energy systems equipment
43 exemption or such clothing and footwear exemption or such green power or
44 green development exemption.
45 § 8. Section 1210 of the tax law is amended by adding a new subdivi-
46 sion (q) to read as follows:
47 (q) Notwithstanding any other provision of state or local law, ordi-
48 nance or resolution to the contrary: (1) Any city, county or school
49 district in which the taxes imposed by section eleven hundred eight of
50 this chapter are in effect, acting through its local legislative body,
51 is hereby authorized and empowered to elect to provide the same
52 exemptions from such taxes as the green power and/or green development
53 projects exemption from state sales and compensating use taxes described
54 in paragraph forty-four of subdivision (a) of section eleven hundred
55 fifteen of this chapter by enacting a resolution in the form set forth
56 in paragraph two of this subdivision; whereupon, upon compliance with
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1 the provisions of subdivisions (d) and (e) of this section, such enact-
2 ment of such resolution shall be deemed to be an amendment to such
3 section eleven hundred eight and such section eleven hundred eight shall
4 be deemed to incorporate such exemptions as if they had been duly
5 enacted by the state legislature and approved by the governor.
6 (2) Form of Resolution: Be it enacted by the (insert proper title of
7 local legislative body) as follows:
8 Section one. Receipts from sales of and consideration given or
9 contracted to be given for, or for the use of, property and services
10 exempt from state sales and compensating use taxes pursuant to paragraph
11 44 of subdivision (a) of section 1115 of the tax law shall also be
12 exempt from sales and compensating use taxes imposed in this jurisdic-
13 tion.
14 Section two. This resolution shall take effect September 1, (insert the
15 year, but not earlier than the year 2016) and shall apply to sales made,
16 services rendered and uses occurring on and after that date in accord-
17 ance with the applicable transitional provisions in sections 1106, 1216
18 and 1217 of the New York tax law.
19 § 9. This act shall take effect immediately; provided, however, that
20 the department of environmental conservation shall promulgate rules and
21 regulations necessary and appropriate to carry out the purposes of this
22 act.
