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A02646 Summary:

SPONSORDinowitz (MS)
COSPNSRBenedetto, Paulin, Rosenthal L, Galef, Schimminger, Lupardo, Ortiz, Hevesi, Englebright, Quart, Stirpe, Otis, Abinanti, Colton, D'Urso, Fahy
MLTSPNSRAbbate, Giglio, Gottfried, Gunther, Jaffee, McDonough, Peoples-Stokes, Thiele
Add 3-0308, En Con L; amd 606, Tax L
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; further 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.
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A02646 Actions:

01/24/2019referred to environmental conservation
01/08/2020referred to environmental conservation
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A02646 Text:

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 24, 2019
          ABINANTI,  COLTON,  D'URSO,  FAHY  --  Multi-Sponsored  by -- M. of A.
          THIELE -- read once and referred to  the  Committee  on  Environmental
        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  (v)  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.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 2646                             2
     1    2.  The commissioner may delegate to municipal building inspectors the
     2  duties to review and approve plans and issue the certification  required
     3  in subdivision one of this section.
     4    3. For purposes of this section:
     5    a.  "Green  roof" means roofing on an eligible building that covers at
     6  least fifty percent  of  such  building's  eligible  rooftop  space  and
     7  includes (1) a weatherproof and waterproof roofing membrane layer, (2) a
     8  root  barrier  layer,  (3)  if  appropriate,  an  insulation  layer that
     9  complies with the state energy conservation  construction  code,  (4)  a
    10  drainage  layer that complies with the state uniform fire prevention and
    11  building code and is  designed  so  the  drains  can  be  inspected  and
    12  cleaned,  (5) a growth medium, including natural or simulated soil, with
    13  a depth of at least two inches, (6) if the depth of the growth medium is
    14  less than three inches, an  independent  water  holding  layer  that  is
    15  designed to prevent the rapid drying out of such medium may be required,
    16  unless  the  green  roof  contains  a  sufficient  percentage of drought
    17  resistant plants to survive, and (7) a vegetation layer covered by  live
    18  plants  such  as  (i) sedum or equally drought resistant and hardy plant
    19  species, (ii) native plant  species,  and/or  (iii)  agricultural  plant
    20  species.
    21    b.  "Eligible  building"  means  a  residential  building or mixed-use
    22  building with residential units.
    23    c. "Eligible rooftop space" means the  total  space  available  on  an
    24  eligible building to support a green roof.
    25    §  2. Section 606 of the tax law is amended by adding a new subsection
    26  (v) to read as follows:
    27    (v) Green roof installation credit. (1) General. An individual taxpay-
    28  er shall be allowed a credit for taxable years  beginning  on  or  after
    29  January  first,  two thousand twenty-one against the tax imposed by this
    30  article for the installation of a  qualified  green  roof  as  certified
    31  pursuant  to  section  3-0308 of the environmental conservation law. The
    32  amount of the credit shall be fifty-five percent of qualified green roof
    33  installation expenditures, but shall not exceed the  maximum  credit  of
    34  five thousand dollars.
    35    (2)  Qualified  green  roof  installation  expenditures.  (A) The term
    36  "qualified green roof installation expenditures" means expenditures  for
    37  the  purchase,  construction and installation of a certified green roof,
    38  as provided in section 3-0308 of  the  environmental  conservation  law,
    39  which  is installed in connection with residential property or mixed-use
    40  property, which is (i) located in this state; (ii) which is owned by the
    41  taxpayer; and (iii) which is used by the taxpayer as his or her  princi-
    42  pal residence.
    43    (B)  Such  qualified expenditures shall include expenditures for plant
    44  material, natural or simulated soil  irrigation  and  drainage  systems,
    45  establishment  of root systems and the labor costs properly allocable to
    46  on-site preparation, assembly and original  installation,  architectural
    47  and engineering services, pre-installation criteria for installation and
    48  designs  and  plans directly related to the construction or installation
    49  of the qualified green roof.
    50    (C) Such qualified expenditures shall not include  interest  or  other
    51  finance charges.
    52    (3)  Green  roof  pre-installation criteria. The term "green roof pre-
    53  installation criteria" may include, but not be limited to, criteria such
    54  as growth rate and drought tolerance  of  selected  plants,  appropriate
    55  plant  irrigation,  nutritional and maintenance requirements, generation
    56  of allergens and the possible need for remedial air  filtration  to  the

        A. 2646                             3
     1  subject  and adjacent buildings as prescribed in accordance with section
     2  3-0308 of the environmental conservation law.
     3    (4)  Condominium/cooperative  housing. Where a qualified green roof is
     4  installed by a condominium management association or a cooperative hous-
     5  ing corporation, a taxpayer who is a member of such association or is  a
     6  tenant-stockholder  may  for  the  purpose  of  this  subsection claim a
     7  proportionate share  of  the  total  expenses  as  expenditure  for  the
     8  purposes of the credit attributable to his or her principal residence.
     9    (5)  Multiple taxpayers. Where a qualified green roof is purchased and
    10  installed in a principal residence shared by two or more taxpayers,  the
    11  amount  of  the  credit  allowable  under  this subsection for each such
    12  taxpayer shall be prorated according to  the  percentage  of  the  total
    13  expenditure for such roof contributed by each taxpayer.
    14    (6)  Grants. For purposes of determining the amount of the expenditure
    15  incurred in purchasing and installing the green roof, the amount of  any
    16  federal,  state  or local grant received by the taxpayer, which was used
    17  for the purchase and/or installation of such  roof  and  which  was  not
    18  included  in  the  federal  gross  income  of the taxpayer, shall not be
    19  included in the amount of such expenditures.
    20    (7) When credit allowed. The credit provided for  in  this  subsection
    21  shall  be  allowed  with  respect  to the taxable year, commencing after
    22  January first, two thousand twenty-one,  in  which  the  green  roof  is
    23  installed.
    24    (8)  Carryover  of credit. If the amount of the credit, and carryovers
    25  of such credit, allowable under this subsection  for  any  taxable  year
    26  shall exceed the taxpayer's tax for such year, such excess amount may be
    27  carried  over  to the five taxable years next following the taxable year
    28  with respect to which the credit is allowed and may be deducted from the
    29  taxpayer's tax for such year or years.
    30    § 3. This act shall take effect immediately provided that section  one
    31  of  this act shall take effect on the one hundred eightieth day after it
    32  shall have become a law and that section two of this act shall apply  to
    33  taxable years commencing on or after January 1, 2021; provided, however,
    34  that effective immediately, the addition, amendment and/or repeal of any
    35  rule  or  regulation necessary for the implementation of this act on its
    36  effective date are authorized and directed to be made and  completed  on
    37  or before such effective date.
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