S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1803

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2009
                               ___________

Introduced  by M. of A. DINOWITZ, MILLMAN, BENEDETTO, PAULIN, SCHIMMING-
  ER, DelMONTE, STIRPE, LUPARDO, ORTIZ, GALEF, COLTON,  MAISEL,  ESPAIL-
  LAT,  ROSENTHAL, HEVESI, ENGLEBRIGHT -- Multi-Sponsored by -- M. of A.
  ABBATE, ALFANO, BROOK-KRASNY, CHRISTENSEN, CLARK, DIAZ, GIGLIO,  GOTT-
  FRIED,  GREENE, GUNTHER, JAFFEE, JEFFRIES, KELLNER, LATIMER, P. LOPEZ,
  V. LOPEZ, McDONOUGH, McENENY, MORELLE, PEOPLES, PHEFFER, QUINN, SPANO,
  SWEENEY, THIELE, WALKER, WEISENBERG -- 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:

  Section  1.  The environmental conservation law is amended by adding a
new section 3-0308 to read as follows:
S 3-0308. GREEN ROOF INSPECTION AND CERTIFICATION.
  1. THE COMMISSIONER SHALL DEVELOP AND IMPLEMENT A PROGRAM TO  EVALUATE
AND  SET  STANDARDS  FOR  THE  PLANT  MATERIAL  UTILIZED  IN  GREEN ROOF
CONSTRUCTION IN THE STATE AND FOR  ENVIRONMENTALLY  ACCEPTABLE  CHEMICAL
FERTILIZERS  USED IN THE MAINTENANCE OF GREEN ROOFS.  SUCH PROGRAM SHALL
INCLUDE CRITERIA FOR INSPECTION AND CERTIFICATION OF  GREEN  ROOF  PLANS
PRIOR  TO INSTALLATION AND INSPECTION AFTER INSTALLATION.  SUCH PRE-INS-
TALLATION CRITERIA FOR CERTIFICATION SHALL INCLUDE, BUT NOT  BE  LIMITED
TO:  HEIGHT, GROWTH RATE, DROUGHT TOLERANCE, ROOT SYSTEMS, IRRIGATION OR
NUTRITIONAL  REQUIREMENTS, MAINTENANCE REQUIREMENTS, PRODUCTION OF SEEDS
LIKELY TO INVADE NEARBY LANDSCAPES, GENERATION OF ALLERGENS AND REMEDIAL
AIR FILTRATION. THE COMMISSIONER SHALL IMPLEMENT  A  PROGRAM  TO  INFORM
COMMERCIAL INSTALLERS AND THE PUBLIC OF ANY PROHIBITIONS AND RECOMMENDA-
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.
                                                           LBD02756-01-9

              

A. 1803                             2

PRE-INSTALLATION CRITERIA, THE TESTING  OF  RUNOFF  WATER  FOR  ENVIRON-
MENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
  2.  THE COMMISSIONER MAY DELEGATE TO QUALIFIED PERSONNEL OF COUNTY AND
CITY BUILDING INSPECTORS HIS OR HER DUTIES OF  REVIEW  AND  APPROVAL  OF
PLANS  AND ISSUANCE OF CERTIFICATION REQUIRED IN SUBDIVISION ONE OF THIS
SECTION, SUBJECT TO SUCH CONDITIONS AS HE OR SHE MAY ESTABLISH.
  3. FOR PURPOSES OF THIS SECTION "GREEN ROOF" SHALL MEAN ROOFING  ON  A
BUILDING  CONSTRUCTED  OF  FROM  TWO TO FOUR INCHES OF SOIL AND DRAINAGE
MATERIAL SUPPORTING PLANT MATERIAL WITH FOLIAGE FROM TWO TO FOUR  INCHES
HIGH  DESIGNED  TO PROVIDE MAXIMUM GROUNDCOVER, WATER RETENTION, EROSION
RESISTANCE, AND RESPIRATIVE TRANSPIRATION OF MOISTURE.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(u) to read as follows:
  (U) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY-
ER  SHALL  BE  ALLOWED  A CREDIT FOR TAXABLE YEARS BEGINNING ON OR AFTER
JANUARY FIRST, TWO THOUSAND TEN AGAINST THE TAX IMPOSED BY THIS  ARTICLE
FOR  THE INSTALLATION OF A GREEN ROOF. THE AMOUNT OF THE CREDIT SHALL BE
FIFTY-FIVE PERCENT OF QUALIFIED GREEN  ROOF  INSTALLATION  EXPENDITURES,
BUT SHALL NOT EXCEED THE MAXIMUM CREDIT OF FIVE THOUSAND DOLLARS.
  (2)  QUALIFIED  GREEN  ROOF  INSTALLATION  EXPENDITURES.  (A) THE TERM
"QUALIFIED GREEN ROOF INSTALLATION EXPENDITURES" MEANS EXPENDITURES  FOR
THE  PURCHASE,  CONSTRUCTION  AND  INSTALLATION OF A GREEN ROOF WHICH IS
INSTALLED IN CONNECTION WITH RESIDENTIAL PROPERTY WHICH IS  (I)  LOCATED
IN THIS STATE AND (II) WHICH IS USED BY THE TAXPAYER AS HIS OR HER PRIN-
CIPAL RESIDENCE AT THE TIME THE GREEN ROOF IS PLACED IN SERVICE.
  (B) SUCH QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES FOR MATERI-
ALS,  INCLUDING  BUT  NOT  LIMITED TO, IRRIGATION SYSTEMS, PRODUCTION OF
SEED AND ROOT SYSTEMS AND LABOR  COSTS  PROPERLY  ALLOCABLE  TO  ON-SITE
PREPARATION, ASSEMBLY AND ORIGINAL INSTALLATION, ARCHITECTURAL AND ENGI-
NEERING   SERVICES,   PRE-INSTALLATION  CRITERIA  FOR  INSTALLATION  AND
DESIGNS AND PLANS DIRECTLY RELATED TO THE CONSTRUCTION  OR  INSTALLATION
OF THE GREEN ROOF.
  (C)  SUCH  QUALIFIED  EXPENDITURES SHALL NOT INCLUDE INTEREST OR OTHER
FINANCE CHARGES.
  (3)  GREEN  ROOF  PRE-INSTALLATION  CRITERIA.  THE  TERM  "GREEN  ROOF
PRE-INSTALLATION CRITERIA" SHALL INCLUDE, BUT NOT BE LIMITED TO, HEIGHT,
GROWTH  RATE, DROUGHT TOLERANCE, IRRIGATION OR NUTRITIONAL REQUIREMENTS,
GENERATION OF ALLERGENS AND  REMEDIAL  AIR  FILTRATION  AND  TESTING  OF
RUNOFF WATER FOR ENVIRONMENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS.
  (4)  CONDOMINIUM/COOPERATIVE  HOUSING. WHERE A GREEN ROOF IS INSTALLED
BY A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUSING  CORPO-
RATION, A TAXPAYER WHO IS A MEMBER OF THE CONDOMINIUM MANAGEMENT ASSOCI-
ATION  OR  WHO IS A TENANT-STOCKHOLDER IN THE COOPERATIVE HOUSING CORPO-
RATION MAY FOR THE PURPOSE OF  THIS  SUBSECTION  CLAIM  A  PROPORTIONATE
SHARE OF THE TOTAL EXPENSES AS EXPENDITURE FOR THE PURPOSES OF THE CRED-
IT ATTRIBUTABLE OF HIS OR HER PRINCIPAL RESIDENCE.
  (5)  MULTIPLE TAXPAYERS. WHERE A GREEN ROOF IS PURCHASED AND INSTALLED
IN A PRINCIPAL RESIDENCE SHARED BY TWO OR MORE TAXPAYERS, THE AMOUNT  OF
THE  CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR EACH SUCH TAXPAYER SHALL
BE PRORATED ACCORDING TO THE PERCENTAGE OF  THE  TOTAL  EXPENDITURE  FOR
SUCH ROOF CONTRIBUTED BY EACH TAXPAYER.
  (6)  GRANTS. FOR PURPOSES OF DETERMINING THE AMOUNT OF THE EXPENDITURE
INCURRED IN PURCHASING AND INSTALLING THE GREEN ROOF, THE AMOUNT OF  ANY
FEDERAL,  STATE  OR LOCAL GRANT RECEIVED BY THE TAXPAYER, WHICH WAS USED
FOR THE PURCHASE AND/OR INSTALLATION OF SUCH  ROOF  AND  WHICH  WAS  NOT

A. 1803                             3

INCLUDED  IN  THE  FEDERAL  GROSS  INCOME  OF THE TAXPAYER, SHALL NOT BE
INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
  (7)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER
JANUARY FIRST, TWO THOUSAND TEN, IN WHICH THE GREEN ROOF IS INSTALLED.
  (8)  CARRYOVER  OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS
OF SUCH CREDIT, ALLOWABLE UNDER THIS SUBSECTION  FOR  ANY  TAXABLE  YEAR
SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED  OVER  TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 3. This act shall take effect immediately provided that section  one
of  this act shall take effect on the one hundred eightieth day after it
shall have become a law and that section two of this act shall apply  to
taxable years commencing on or after January 1, 2010; provided, however,
that effective immediately, the addition, amendment and/or repeal of any
rule  or  regulation necessary for the implementation of this act on its
effective date are authorized and directed to be made and  completed  on
or before such effective date.