Bill Text: NY A00628 | 2013-2014 | General Assembly | Introduced

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

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Bill Title: Requires the commissioner to establish standards for and 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 tax credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.

Spectrum: Moderate Partisan Bill (Democrat 26-3)

Status: (Introduced - Dead) 2014-05-28 - reported referred to ways and means [A00628 Detail]

Download: New_York-2013-A00628-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          628
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by M. of A. DINOWITZ, MILLMAN, BENEDETTO, PAULIN, SCHIMMING-
         ER, LUPARDO, ORTIZ, GALEF, COLTON, MAISEL, ROSENTHAL,  HEVESI,  ENGLE-
         BRIGHT,  QUART -- Multi-Sponsored by -- M. of A. ABBATE, BROOK-KRASNY,
         CLARK,  GIGLIO,  GOTTFRIED,  GUNTHER,   JAFFEE,   KELLNER,   P. LOPEZ,
         V. LOPEZ, McDONOUGH, MORELLE, PEOPLES-STOKES, SWEENEY, THIELE, WEISEN-
         BERG  --  read  once  and  referred  to the Committee on Environmental
         Conservation
       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
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02640-01-3
       A. 628                              2
    1  PRE-INSTALLATION  CRITERIA,  THE  TESTING  OF  RUNOFF WATER FOR ENVIRON-
    2  MENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
    3    2.  THE COMMISSIONER MAY DELEGATE TO QUALIFIED PERSONNEL OF COUNTY AND
    4  CITY BUILDING INSPECTORS HIS OR HER DUTIES OF  REVIEW  AND  APPROVAL  OF
    5  PLANS  AND ISSUANCE OF CERTIFICATION REQUIRED IN SUBDIVISION ONE OF THIS
    6  SECTION, SUBJECT TO SUCH CONDITIONS AS HE OR SHE MAY ESTABLISH.
    7    3. FOR PURPOSES OF THIS SECTION "GREEN ROOF" SHALL MEAN ROOFING  ON  A
    8  BUILDING  CONSTRUCTED  OF  FROM  TWO TO FOUR INCHES OF SOIL AND DRAINAGE
    9  MATERIAL SUPPORTING PLANT MATERIAL WITH FOLIAGE FROM TWO TO FOUR  INCHES
   10  HIGH  DESIGNED  TO PROVIDE MAXIMUM GROUNDCOVER, WATER RETENTION, EROSION
   11  RESISTANCE, AND RESPIRATIVE TRANSPIRATION OF MOISTURE.
   12    S 2. Section 606 of the tax law is amended by adding a new  subsection
   13  (u) to read as follows:
   14    (U) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY-
   15  ER  SHALL  BE  ALLOWED  A CREDIT FOR TAXABLE YEARS BEGINNING ON OR AFTER
   16  JANUARY FIRST, TWO THOUSAND FIFTEEN AGAINST  THE  TAX  IMPOSED  BY  THIS
   17  ARTICLE  FOR  THE INSTALLATION OF A GREEN ROOF. THE AMOUNT OF THE CREDIT
   18  SHALL BE FIFTY-FIVE PERCENT OF QUALIFIED GREEN ROOF INSTALLATION EXPEND-
   19  ITURES, BUT SHALL  NOT  EXCEED  THE  MAXIMUM  CREDIT  OF  FIVE  THOUSAND
   20  DOLLARS.
   21    (2)  QUALIFIED  GREEN  ROOF  INSTALLATION  EXPENDITURES.  (A) THE TERM
   22  "QUALIFIED GREEN ROOF INSTALLATION EXPENDITURES" MEANS EXPENDITURES  FOR
   23  THE  PURCHASE,  CONSTRUCTION  AND  INSTALLATION OF A GREEN ROOF WHICH IS
   24  INSTALLED IN CONNECTION WITH RESIDENTIAL PROPERTY WHICH IS  (I)  LOCATED
   25  IN THIS STATE AND (II) WHICH IS USED BY THE TAXPAYER AS HIS OR HER PRIN-
   26  CIPAL RESIDENCE AT THE TIME THE GREEN ROOF IS PLACED IN SERVICE.
   27    (B) SUCH QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES FOR MATERI-
   28  ALS,  INCLUDING  BUT  NOT  LIMITED TO, IRRIGATION SYSTEMS, PRODUCTION OF
   29  SEED AND ROOT SYSTEMS AND LABOR  COSTS  PROPERLY  ALLOCABLE  TO  ON-SITE
   30  PREPARATION, ASSEMBLY AND ORIGINAL INSTALLATION, ARCHITECTURAL AND ENGI-
   31  NEERING   SERVICES,   PRE-INSTALLATION  CRITERIA  FOR  INSTALLATION  AND
   32  DESIGNS AND PLANS DIRECTLY RELATED TO THE CONSTRUCTION  OR  INSTALLATION
   33  OF THE GREEN ROOF.
   34    (C)  SUCH  QUALIFIED  EXPENDITURES SHALL NOT INCLUDE INTEREST OR OTHER
   35  FINANCE CHARGES.
   36    (3)  GREEN  ROOF  PRE-INSTALLATION  CRITERIA.  THE  TERM  "GREEN  ROOF
   37  PRE-INSTALLATION CRITERIA" SHALL INCLUDE, BUT NOT BE LIMITED TO, HEIGHT,
   38  GROWTH  RATE, DROUGHT TOLERANCE, IRRIGATION OR NUTRITIONAL REQUIREMENTS,
   39  GENERATION OF ALLERGENS AND  REMEDIAL  AIR  FILTRATION  AND  TESTING  OF
   40  RUNOFF WATER FOR ENVIRONMENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
   41    (4)  CONDOMINIUM/COOPERATIVE  HOUSING. WHERE A GREEN ROOF IS INSTALLED
   42  BY A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUSING  CORPO-
   43  RATION, A TAXPAYER WHO IS A MEMBER OF THE CONDOMINIUM MANAGEMENT ASSOCI-
   44  ATION  OR  WHO IS A TENANT-STOCKHOLDER IN THE COOPERATIVE HOUSING CORPO-
   45  RATION MAY FOR THE PURPOSE OF  THIS  SUBSECTION  CLAIM  A  PROPORTIONATE
   46  SHARE OF THE TOTAL EXPENSES AS EXPENDITURE FOR THE PURPOSES OF THE CRED-
   47  IT ATTRIBUTABLE TO HIS OR HER PRINCIPAL RESIDENCE.
   48    (5)  MULTIPLE TAXPAYERS. WHERE A GREEN ROOF IS PURCHASED AND INSTALLED
   49  IN A PRINCIPAL RESIDENCE SHARED BY TWO OR MORE TAXPAYERS, THE AMOUNT  OF
   50  THE  CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR EACH SUCH TAXPAYER SHALL
   51  BE PRORATED ACCORDING TO THE PERCENTAGE OF  THE  TOTAL  EXPENDITURE  FOR
   52  SUCH ROOF CONTRIBUTED BY EACH TAXPAYER.
   53    (6)  GRANTS. FOR PURPOSES OF DETERMINING THE AMOUNT OF THE EXPENDITURE
   54  INCURRED IN PURCHASING AND INSTALLING THE GREEN ROOF, THE AMOUNT OF  ANY
   55  FEDERAL,  STATE  OR LOCAL GRANT RECEIVED BY THE TAXPAYER, WHICH WAS USED
   56  FOR THE PURCHASE AND/OR INSTALLATION OF SUCH  ROOF  AND  WHICH  WAS  NOT
       A. 628                              3
    1  INCLUDED  IN  THE  FEDERAL  GROSS  INCOME  OF THE TAXPAYER, SHALL NOT BE
    2  INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
    3    (7)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
    4  SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER
    5  JANUARY  FIRST,  TWO  THOUSAND  FIFTEEN,  IN  WHICH  THE  GREEN  ROOF IS
    6  INSTALLED.
    7    (8) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT,  AND  CARRYOVERS
    8  OF  SUCH  CREDIT,  ALLOWABLE  UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR
    9  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
   10  CARRIED OVER TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE  TAXABLE  YEAR
   11  WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
   12  TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
   13    S  3. This act shall take effect immediately provided that section one
   14  of this act shall take effect on the one hundred eightieth day after  it
   15  shall  have become a law and that section two of this act shall apply to
   16  taxable years commencing on or after January 1, 2015; provided, however,
   17  that effective immediately, the addition, amendment and/or repeal of any
   18  rule or regulation necessary for the implementation of this act  on  its
   19  effective date is authorized and directed to be made and completed on or
   20  before such effective date.