Bill Text: NY S04749 | 2013-2014 | General Assembly | Introduced

New York Senate Bill 4749 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-03-25 - REPORTED AND COMMITTED TO FINANCE [S04749 Detail]

Download: New_York-2013-S04749-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4749
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                    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
       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  S 3-0308. GREEN ROOF INSPECTION AND CERTIFICATION.
    4    1.  THE COMMISSIONER SHALL DEVELOP AND IMPLEMENT A PROGRAM TO EVALUATE
    5  AND SET  STANDARDS  FOR  THE  PLANT  MATERIAL  UTILIZED  IN  GREEN  ROOF
    6  CONSTRUCTION  IN  THE  STATE AND FOR ENVIRONMENTALLY ACCEPTABLE CHEMICAL
    7  FERTILIZERS USED IN THE MAINTENANCE OF GREEN ROOFS.  SUCH PROGRAM  SHALL
    8  INCLUDE  CRITERIA  FOR  INSPECTION AND CERTIFICATION OF GREEN ROOF PLANS
    9  PRIOR TO INSTALLATION AND INSPECTION AFTER INSTALLATION.  SUCH  PRE-INS-
   10  TALLATION  CRITERIA  FOR CERTIFICATION SHALL INCLUDE, BUT NOT BE LIMITED
   11  TO:  HEIGHT, GROWTH RATE, DROUGHT TOLERANCE, ROOT SYSTEMS, IRRIGATION OR
   12  NUTRITIONAL REQUIREMENTS, MAINTENANCE REQUIREMENTS, PRODUCTION OF  SEEDS
   13  LIKELY TO INVADE NEARBY LANDSCAPES, GENERATION OF ALLERGENS AND REMEDIAL
   14  AIR  FILTRATION.  THE  COMMISSIONER  SHALL IMPLEMENT A PROGRAM TO INFORM
   15  COMMERCIAL INSTALLERS AND THE PUBLIC OF ANY PROHIBITIONS AND RECOMMENDA-
   16  TIONS.   INSPECTION AFTER INSTALLATION SHALL  INCLUDE,  IN  ADDITION  TO
   17  PRE-INSTALLATION  CRITERIA,  THE  TESTING  OF  RUNOFF WATER FOR ENVIRON-
   18  MENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
   19    2. THE COMMISSIONER MAY DELEGATE TO QUALIFIED PERSONNEL OF COUNTY  AND
   20  CITY  BUILDING  INSPECTORS  HIS  OR HER DUTIES OF REVIEW AND APPROVAL OF
   21  PLANS AND ISSUANCE OF CERTIFICATION REQUIRED IN SUBDIVISION ONE OF  THIS
   22  SECTION, SUBJECT TO SUCH CONDITIONS AS HE OR SHE MAY ESTABLISH.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04755-01-3
       S. 4749                             2
    1    3.  FOR  PURPOSES OF THIS SECTION "GREEN ROOF" SHALL MEAN ROOFING ON A
    2  BUILDING CONSTRUCTED OF FROM TWO TO FOUR INCHES  OF  SOIL  AND  DRAINAGE
    3  MATERIAL  SUPPORTING PLANT MATERIAL WITH FOLIAGE FROM TWO TO FOUR INCHES
    4  HIGH DESIGNED TO PROVIDE MAXIMUM GROUNDCOVER, WATER  RETENTION,  EROSION
    5  RESISTANCE, AND RESPIRATIVE TRANSPIRATION OF MOISTURE.
    6    S  2. Section 606 of the tax law is amended by adding a new subsection
    7  (u) to read as follows:
    8    (U) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY-
    9  ER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS  BEGINNING  ON  OR  AFTER
   10  JANUARY  FIRST,  TWO  THOUSAND  FOURTEEN AGAINST THE TAX IMPOSED BY THIS
   11  ARTICLE FOR THE INSTALLATION OF A GREEN ROOF. THE AMOUNT OF  THE  CREDIT
   12  SHALL BE FIFTY-FIVE PERCENT OF QUALIFIED GREEN ROOF INSTALLATION EXPEND-
   13  ITURES,  BUT  SHALL  NOT  EXCEED  THE  MAXIMUM  CREDIT  OF FIVE THOUSAND
   14  DOLLARS.
   15    (2) QUALIFIED GREEN  ROOF  INSTALLATION  EXPENDITURES.  (A)  THE  TERM
   16  "QUALIFIED  GREEN ROOF INSTALLATION EXPENDITURES" MEANS EXPENDITURES FOR
   17  THE PURCHASE, CONSTRUCTION AND INSTALLATION OF A  GREEN  ROOF  WHICH  IS
   18  INSTALLED  IN  CONNECTION WITH RESIDENTIAL PROPERTY WHICH IS (I) LOCATED
   19  IN THIS STATE AND (II) WHICH IS USED BY THE TAXPAYER AS HIS OR HER PRIN-
   20  CIPAL RESIDENCE AT THE TIME THE GREEN ROOF IS PLACED IN SERVICE.
   21    (B) SUCH QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES FOR MATERI-
   22  ALS, INCLUDING BUT NOT LIMITED TO,  IRRIGATION  SYSTEMS,  PRODUCTION  OF
   23  SEED  AND  ROOT  SYSTEMS  AND  LABOR COSTS PROPERLY ALLOCABLE TO ON-SITE
   24  PREPARATION, ASSEMBLY AND ORIGINAL INSTALLATION, ARCHITECTURAL AND ENGI-
   25  NEERING  SERVICES,  PRE-INSTALLATION  CRITERIA  FOR   INSTALLATION   AND
   26  DESIGNS  AND  PLANS DIRECTLY RELATED TO THE CONSTRUCTION OR INSTALLATION
   27  OF THE GREEN ROOF.
   28    (C) SUCH QUALIFIED EXPENDITURES SHALL NOT INCLUDE  INTEREST  OR  OTHER
   29  FINANCE CHARGES.
   30    (3)  GREEN  ROOF  PRE-INSTALLATION  CRITERIA.  THE  TERM  "GREEN  ROOF
   31  PRE-INSTALLATION CRITERIA" SHALL INCLUDE, BUT NOT BE LIMITED TO, HEIGHT,
   32  GROWTH RATE, DROUGHT TOLERANCE, IRRIGATION OR NUTRITIONAL  REQUIREMENTS,
   33  GENERATION  OF  ALLERGENS  AND  REMEDIAL  AIR  FILTRATION AND TESTING OF
   34  RUNOFF WATER FOR ENVIRONMENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
   35    (4) CONDOMINIUM/COOPERATIVE HOUSING. WHERE A GREEN ROOF  IS  INSTALLED
   36  BY  A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUSING CORPO-
   37  RATION, A TAXPAYER WHO IS A MEMBER OF THE CONDOMINIUM MANAGEMENT ASSOCI-
   38  ATION OR WHO IS A TENANT-STOCKHOLDER IN THE COOPERATIVE  HOUSING  CORPO-
   39  RATION  MAY  FOR  THE  PURPOSE  OF THIS SUBSECTION CLAIM A PROPORTIONATE
   40  SHARE OF THE TOTAL EXPENSES AS EXPENDITURE FOR THE PURPOSES OF THE CRED-
   41  IT ATTRIBUTABLE OF HIS OR HER PRINCIPAL RESIDENCE.
   42    (5) MULTIPLE TAXPAYERS. WHERE A GREEN ROOF IS PURCHASED AND  INSTALLED
   43  IN  A PRINCIPAL RESIDENCE SHARED BY TWO OR MORE TAXPAYERS, THE AMOUNT OF
   44  THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR EACH SUCH TAXPAYER  SHALL
   45  BE  PRORATED  ACCORDING  TO  THE PERCENTAGE OF THE TOTAL EXPENDITURE FOR
   46  SUCH ROOF CONTRIBUTED BY EACH TAXPAYER.
   47    (6) GRANTS. FOR PURPOSES OF DETERMINING THE AMOUNT OF THE  EXPENDITURE
   48  INCURRED  IN PURCHASING AND INSTALLING THE GREEN ROOF, THE AMOUNT OF ANY
   49  FEDERAL, STATE OR LOCAL GRANT RECEIVED BY THE TAXPAYER, WHICH  WAS  USED
   50  FOR  THE  PURCHASE  AND/OR  INSTALLATION  OF SUCH ROOF AND WHICH WAS NOT
   51  INCLUDED IN THE FEDERAL GROSS INCOME  OF  THE  TAXPAYER,  SHALL  NOT  BE
   52  INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
   53    (7)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
   54  SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER
   55  JANUARY  FIRST,  TWO  THOUSAND  FOURTEEN,  IN  WHICH  THE  GREEN ROOF IS
   56  INSTALLED.
       S. 4749                             3
    1    (8) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT,  AND  CARRYOVERS
    2  OF  SUCH  CREDIT,  ALLOWABLE  UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR
    3  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
    4  CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
    5  WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
    6  TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
    7    S  3. This act shall take effect immediately provided that section one
    8  of this act shall take effect January 1, 2014 and that  section  two  of
    9  this  act shall apply to taxable years commencing on or after January 1,
   10  2014; provided,  however,  that  effective  immediately,  the  addition,
   11  amendment  and/or  repeal  of  any  rule or regulation necessary for the
   12  implementation of this act on its  effective  date  are  authorized  and
   13  directed to be made and completed on or before such effective date.