Requires the secretary of state to establish standards for 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 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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4749--B
2013-2014 Regular Sessions
IN SENATE
April 22, 2013
___________
Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Environmental Conser-
vation -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee -- recommitted to the
Committee on Environmental Conservation in accordance with Senate Rule
6, sec. 8 -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the executive 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 installation credit
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The executive law is amended by adding a new section 94-b
2 to read as follows:
3 § 94-b. Green roof inspection and certification. 1. The secretary
4 shall develop and implement a program to evaluate and set standards for
5 the plant material utilized in green roof construction in the state and
6 for environmentally acceptable chemical fertilizers used in the mainte-
7 nance of green roofs. Such program shall include criteria for
8 inspection and certification of green roof plans prior to installation
9 and inspection after installation. Such pre-installation criteria for
10 certification shall include, but not be limited to: height, growth
11 rate, drought tolerance, root systems, irrigation or nutritional
12 requirements, maintenance requirements, production of seeds likely to
13 invade nearby landscapes, generation of allergens and remedial air
14 filtration. The commissioner shall implement a program to inform commer-
15 cial installers and the public of any prohibitions and recommendations.
16 Inspection after installation shall include, in addition to pre-instal-
17 lation criteria, the testing of runoff water for environmentally unac-
18 ceptable chemical fertilizers.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04755-04-4
S. 4749--B 2
1 2. The secretary may delegate to qualified personnel of county and
2 city building inspectors his or her duties of review and approval of
3 plans and issuance of certification required in subdivision one of this
4 section, subject to such conditions as he or she may establish.
5 3. For purposes of this section "green roof" shall mean roofing on a
6 building constructed of from two to four inches of soil and drainage
7 material supporting plant material with foliage from two to four inches
8 high designed to provide maximum groundcover, water retention, erosion
9 resistance, and respirative transpiration of moisture.
10 § 2. Section 606 of the tax law is amended by adding a new subsection
11 (u) to read as follows:
12 (u) Green roof installation credit. (1) General. An individual taxpay-
13 er shall be allowed a credit for taxable years beginning on or after
14 January first, two thousand fifteen against the tax imposed by this
15 article for the installation of a green roof. The amount of the credit
16 shall be fifty-five percent of qualified green roof installation expend-
17 itures, but shall not exceed the maximum credit of five thousand
18 dollars.
19 (2) Qualified green roof installation expenditures. (A) The term
20 "qualified green roof installation expenditures" means expenditures for
21 the purchase, construction and installation of a green roof which is
22 installed in connection with residential property which is (i) located
23 in this state and (ii) which is used by the taxpayer as his or her prin-
24 cipal residence at the time the green roof is placed in service.
25 (B) Such qualified expenditures shall include expenditures for materi-
26 als, including but not limited to, irrigation systems, production of
27 seed and root systems and labor costs properly allocable to on-site
28 preparation, assembly and original installation, architectural and engi-
29 neering services, pre-installation criteria for installation and
30 designs and plans directly related to the construction or installation
31 of the green roof.
32 (C) Such qualified expenditures shall not include interest or other
33 finance charges.
34 (3) Green roof pre-installation criteria. The term "green roof pre-
35 installation criteria" shall include, but not be limited to, height,
36 growth rate, drought tolerance, irrigation or nutritional requirements,
37 generation of allergens and remedial air filtration and testing of
38 runoff water for environmentally unacceptable chemical fertilizers.
39 (4) Condominium/cooperative housing. Where a green roof is installed
40 by a condominium management association or a cooperative housing corpo-
41 ration, a taxpayer who is a member of the condominium management associ-
42 ation or who is a tenant-stockholder in the cooperative housing corpo-
43 ration may for the purpose of this subsection claim a proportionate
44 share of the total expenses as expenditure for the purposes of the cred-
45 it attributable of his or her principal residence.
46 (5) Multiple taxpayers. Where a green roof is purchased and installed
47 in a principal residence shared by two or more taxpayers, the amount of
48 the credit allowable under this subsection for each such taxpayer shall
49 be prorated according to the percentage of the total expenditure for
50 such roof contributed by each taxpayer.
51 (6) Grants. For purposes of determining the amount of the expenditure
52 incurred in purchasing and installing the green roof, the amount of any
53 federal, state or local grant received by the taxpayer, which was used
54 for the purchase and/or installation of such roof and which was not
55 included in the federal gross income of the taxpayer, shall not be
56 included in the amount of such expenditures.
S. 4749--B 3
1 (7) When credit allowed. The credit provided for in this subsection
2 shall be allowed with respect to the taxable year, commencing after
3 January first, two thousand fifteen, in which the green roof is
4 installed.
5 (8) Carryover of credit. If the amount of the credit, and carryovers
6 of such credit, allowable under this subsection for any taxable year
7 shall exceed the taxpayer's tax for such year, such excess amount may be
8 carried over to the five taxable years next following the taxable year
9 with respect to which the credit is allowed and may be deducted from the
10 taxpayer's tax for such year or years.
11 § 3. This act shall take effect immediately provided that section one
12 of this act shall take effect January 1, 2015 and that section two of
13 this act shall apply to taxable years commencing on or after January 1,
14 2015; provided, however, that effective immediately, the addition,
15 amendment and/or repeal of any rule or regulation necessary for the
16 implementation of this act on its effective date are authorized and
17 directed to be made and completed on or before such effective date.
