STATE OF NEW YORK
________________________________________________________________________
5444--A
2017-2018 Regular Sessions
IN SENATE
March 29, 2017
___________
Introduced by Sen. RANZENHOFER -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations -- recommitted to the Committee on Investi-
gations and Government Operations 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 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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10786-02-8
S. 5444--A 2
1 (C) The total costs applicable under this paragraph shall not be in
2 excess of ten thousand dollars.
3 § 2. This act shall take effect immediately, and shall apply to taxa-
4 ble years beginning on or after January 1, 2018; provided, however, this
5 act shall expire and be deemed repealed December 31, 2023.
