STATE OF NEW YORK
________________________________________________________________________
8016--A
2017-2018 Regular Sessions
IN ASSEMBLY
May 25, 2017
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Introduced by M. of A. BRONSON -- read once and referred to the Commit-
tee on Ways and Means -- recommitted to the Committee on Ways and
Means in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to establishing tree removal
and emerald ash borer elimination costs as a tax deduction; and
providing for the repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 44 to read as follows:
3 (44) (A) The costs of removal of trees infected with the emerald ash
4 borer (Agurilus planipennis), including the cost of an assessment from
5 an arborist or forester, any initial appraisals of the tree or trees,
6 municipal or otherwise, labor costs of removing the tree, any disposal
7 fees, and any cleanup fees, located on the taxpayer's residential prop-
8 erty, which is located in this state, when such removal is recommended
9 by a certified arborist or forester for the lone reason of hosting an
10 emerald ash borer infection.
11 (B) The costs associated with insecticide injection treatments to
12 trees infected with the emerald ash borer (Agurilus planipennis),
13 including the costs of an assessment from an arborist or forester, any
14 initial appraisals of the tree or trees, municipal or otherwise, costs
15 of application services of the treatment or treatments, and any follow-
16 up fees, located on the taxpayer's residential property, which is
17 located in this state, when such treatments are recommended by a certi-
18 fied arborist or forester for the lone reason of hosting an emerald ash
19 borer infection.
20 (C) The total costs applicable under this paragraph shall not be in
21 excess of ten thousand dollars.
22 § 2. This act shall take effect immediately, and shall apply to taxa-
23 ble years beginning on or after January 1, 2018; provided, however, this
24 act shall expire and be deemed repealed December 31, 2023.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10786-03-8
