STATE OF NEW YORK
________________________________________________________________________
6739
2025-2026 Regular Sessions
IN ASSEMBLY
March 11, 2025
___________
Introduced by M. of A. SIMONE -- Multi-Sponsored by -- M. of A. COLTON,
OTIS, PEOPLES-STOKES, ROSENTHAL, STIRPE -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing a green building
credit to all residential buildings
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraphs (D) and (E) of paragraph 6 of subdivision (b)
2 of section 19 of the tax law, as added by section 2 of part II of chap-
3 ter 63 of the laws of 2000, are amended to read as follows:
4 (D) any combination of buildings described in subparagraphs (A), (B)
5 and (C) of this paragraph, [and] or
6 (E) any residential building, and
7 (F) is not a building located on freshwater wetlands or tidal wetlands
8 the construction of which requires a permit under section 24-0701 or
9 25-0403, respectively, of the environmental conservation law, or on
10 wetlands such that the construction thereof requires a permit pursuant
11 to section 404 of the federal clean water act (33 U.S.C. § 1344).
12 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06203-01-5
