Bill Text: NY A00839 | 2023-2024 | General Assembly | Introduced
Bill Title: Requires the commissioner of environmental conservation 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; 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 13-2)
Status: (Introduced) 2024-01-03 - referred to environmental conservation [A00839 Detail]
Download: New_York-2023-A00839-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 839 2023-2024 Regular Sessions IN ASSEMBLY January 11, 2023 ___________ Introduced by M. of A. DINOWITZ, BENEDETTO, PAULIN, L. ROSENTHAL, LUPAR- DO, HEVESI, STIRPE, OTIS, COLTON, FAHY -- Multi-Sponsored by -- M. of A. J. M. GIGLIO, GUNTHER, McDONOUGH, PEOPLES-STOKES, THIELE -- 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 § 3-0308. Green roof program, inspection and certification. 4 1. The commissioner shall develop standards for the construction, 5 installation and certification of green roofs that can be eligible for 6 the green roof installation personal income tax credit pursuant to 7 subsection (w) of section six hundred six of the tax law. Such stand- 8 ards shall include criteria for inspection and certification of green 9 roof plans prior to installation and inspection after such installation. 10 Such pre-installation criteria for certification may include, but not be 11 limited to: plant growth rate and drought tolerance, appropriate root 12 systems for such green roofs, appropriate plant irrigation, nutritional 13 and maintenance requirements, potential generation of allergens and the 14 possible need for remedial indoor air filtration to the subject and 15 adjacent buildings. Inspection and certification after installation may 16 include, in addition to pre-installation criteria, the testing of runoff 17 water for environmentally unacceptable levels of pollutants. 18 2. The commissioner may delegate to municipal building inspectors the 19 duties to review and approve plans and issue the certification required 20 in subdivision one of this section. 21 3. For purposes of this section: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00705-01-3A. 839 2 1 a. "Green roof" means roofing on an eligible building that covers at 2 least fifty percent of such building's eligible rooftop space and 3 includes (1) a weatherproof and waterproof roofing membrane layer, (2) a 4 root barrier layer, (3) if appropriate, an insulation layer that 5 complies with the state energy conservation construction code, (4) a 6 drainage layer that complies with the state uniform fire prevention and 7 building code and is designed so the drains can be inspected and 8 cleaned, (5) a growth medium, including natural or simulated soil, with 9 a depth of at least two inches, (6) if the depth of the growth medium is 10 less than three inches, an independent water holding layer that is 11 designed to prevent the rapid drying out of such medium may be required, 12 unless the green roof contains a sufficient percentage of drought 13 resistant plants to survive, and (7) a vegetation layer covered by live 14 plants such as (i) sedum or equally drought resistant and hardy plant 15 species, (ii) native plant species, and/or (iii) agricultural plant 16 species. 17 b. "Eligible building" means a residential building or mixed-use 18 building with residential units. 19 c. "Eligible rooftop space" means the total space available on an 20 eligible building to support a green roof. 21 § 2. Section 606 of the tax law is amended by adding a new subsection 22 (w) to read as follows: 23 (w) Green roof installation credit. (1) General. An individual taxpay- 24 er shall be allowed a credit for taxable years beginning on or after 25 January first, two thousand twenty-five against the tax imposed by this 26 article for the installation of a qualified green roof as certified 27 pursuant to section 3-0308 of the environmental conservation law. The 28 amount of the credit shall be fifty-five percent of qualified green roof 29 installation expenditures, but shall not exceed the maximum credit of 30 five thousand dollars. 31 (2) Qualified green roof installation expenditures. (A) The term 32 "qualified green roof installation expenditures" means expenditures for 33 the purchase, construction and installation of a certified green roof, 34 as provided in section 3-0308 of the environmental conservation law, 35 which is installed in connection with residential property or mixed-use 36 property, which is (i) located in this state; (ii) which is owned by the 37 taxpayer; and (iii) which is used by the taxpayer as his or her princi- 38 pal residence. 39 (B) Such qualified expenditures shall include expenditures for plant 40 material, natural or simulated soil irrigation and drainage systems, 41 establishment of root systems and the labor costs properly allocable to 42 on-site preparation, assembly and original installation, architectural 43 and engineering services, pre-installation criteria for installation and 44 designs and plans directly related to the construction or installation 45 of the qualified green roof. 46 (C) Such qualified expenditures shall not include interest or other 47 finance charges. 48 (3) Green roof pre-installation criteria. The term "green roof pre- 49 installation criteria" may include, but not be limited to, criteria such 50 as growth rate and drought tolerance of selected plants, appropriate 51 plant irrigation, nutritional and maintenance requirements, generation 52 of allergens and the possible need for remedial air filtration to the 53 subject and adjacent buildings as prescribed in accordance with section 54 3-0308 of the environmental conservation law. 55 (4) Condominium/cooperative housing. Where a qualified green roof is 56 installed by a condominium management association or a cooperative hous-A. 839 3 1 ing corporation, a taxpayer who is a member of such association or is a 2 tenant-stockholder may for the purpose of this subsection claim a 3 proportionate share of the total expenses as expenditure for the 4 purposes of the credit attributable to his or her principal residence. 5 (5) Multiple taxpayers. Where a qualified green roof is purchased and 6 installed in a principal residence shared by two or more taxpayers, the 7 amount of the credit allowable under this subsection for each such 8 taxpayer shall be prorated according to the percentage of the total 9 expenditure for such roof contributed by each taxpayer. 10 (6) Grants. For purposes of determining the amount of the expenditure 11 incurred in purchasing and installing the green roof, the amount of any 12 federal, state or local grant received by the taxpayer, which was used 13 for the purchase and/or installation of such roof and which was not 14 included in the federal gross income of the taxpayer, shall not be 15 included in the amount of such expenditures. 16 (7) When credit allowed. The credit provided for in this subsection 17 shall be allowed with respect to the taxable year, commencing after 18 January first, two thousand twenty-five, in which the green roof is 19 installed. 20 (8) Carryover of credit. If the amount of the credit, and carryovers 21 of such credit, allowable under this subsection for any taxable year 22 shall exceed the taxpayer's tax for such year, such excess amount may be 23 carried over to the five taxable years next following the taxable year 24 with respect to which the credit is allowed and may be deducted from the 25 taxpayer's tax for such year or years. 26 § 3. This act shall take effect immediately; provided that section one 27 of this act shall take effect on the one hundred eightieth day after it 28 shall have become a law and that section two of this act shall apply to 29 taxable years commencing on or after January 1, 2025. Effective imme- 30 diately, the addition, amendment and/or repeal of any rule or regulation 31 necessary for the implementation of this act on its effective date are 32 authorized to be made and completed on or before such effective date.
