S T A T E O F N E W Y O R K
________________________________________________________________________
1639
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. KOLB, BARCLAY, CORWIN, DUPREY, McDONOUGH, OAKS,
RABBITT, P. LOPEZ -- Multi-Sponsored by -- M. of A. CROUCH, HAWLEY,
JORDAN, McKEVITT, SALADINO, TEDISCO, TENNEY, THIELE -- read once and
referred to the Committee on Economic Development
AN ACT to amend the environmental conservation law, the state finance
law, the tax law and the real property tax law, in relation to estab-
lishing a statewide green jobs development and recruitment strategy
and creating tax credit incentives to attract green jobs
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 JOBS DEVELOPMENT AND RECRUITMENT STRATEGY.
1. THE DEPARTMENT, IN COLLABORATION WITH THE DEPARTMENT OF AGRICUL-
TURE AND MARKETS, THE NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT
AUTHORITY AND THE EMPIRE STATE DEVELOPMENT CORPORATION, SHALL DO THE
FOLLOWING:
A. ESTABLISH A STATEWIDE GREEN JOBS DEVELOPMENT AND RECRUITMENT STRAT-
EGY TO ATTRACT GREEN JOBS TO THE STATE OF NEW YORK;
B. CONVERT EXISTING COMPANIES INTO GREEN JOB PROVIDERS;
C. RECRUIT INDIVIDUALS FOR GREEN JOB CAREERS; AND
D. ESTABLISH GREEN JOB CURRICULUMS AT BOCES AND COMMUNITY COLLEGES.
2. WHENEVER USED IN THIS SECTION:
A. "GREEN JOB" SHALL MEAN WORK IN THE ENVIRONMENTAL OR AGRICULTURAL
SECTOR OF THE ECONOMY INCLUDING WORK IN GREEN DEVELOPMENT, GREEN POWER
PRODUCTION AND/OR ANY WORK UTILIZING GREEN POWER AT A MINIMUM OF TWEN-
TY-FIVE PERCENT OF TOTAL ENERGY CONSUMPTION;
B. "GREEN DEVELOPMENT" SHALL MEAN EQUIPPING OR RETROFITTING BUILDINGS,
HOMES AND FARMS TO INCREASE ENERGY EFFICIENCY; IMPROVING MASS TRANSIT
SYSTEMS; IMPROVING ELECTRICAL TRANSMISSION SYSTEMS; CONVERTING TO GREEN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03241-01-3
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POWER, OR UTILIZING LOCALLY GROWN FOOD PRODUCTS AT A MINIMUM OF TEN
PERCENT OF TOTAL PRODUCTS UTILIZED; AND
C. "GREEN POWER" SHALL MEAN WIND POWER, SOLAR POWER, NUCLEAR POWER,
HYDROPOWER, NATURAL GAS, BIOFUELS, GEOTHERMAL SYSTEMS, ANAEROBIC
DIGESTION AND METHANE GAS, INCLUDING THE CAPTURE OF METHANE GAS FROM
DECOMPOSING WASTE IN LANDFILLS.
S 2. Paragraph (e) of subdivision 12 of section 213 of the state
finance law, as added by chapter 705 of the laws of 1993, is amended and
a new paragraph (f) is added to read as follows:
(e) for certified [minority-and] MINORITY- AND women-owned businesses,
projects to provide financing necessary to carry out a procurement
contract with an agency or authority or other entity of the state or
federal government[.]; OR
(F) FOR ANY BUSINESS OR FARM SEEKING FINANCES FOR GREEN DEVELOPMENT,
AS DEFINED BY SECTION 3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW AND
INCLUDING THE PURCHASE OF ANAEROBIC DIGESTERS OR FOR SWITCHING COMMER-
CIAL DAIRY OPERATIONS TO ORGANIC OPERATIONS.
S 3. Section 606 of the tax law is amended by adding three new
subsections (g-3), (g-4) and (g-5) to read as follows:
(G-3) GREEN JOB CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE CREATION OR MAINTENANCE
OF FULL-TIME GREEN JOBS AT SUCH TAXPAYER'S BUSINESS. THE AMOUNT OF THE
CREDIT SHALL BE ONE THOUSAND FIVE HUNDRED DOLLARS FOR GREEN JOBS WITH A
SALARY OF FORTY THOUSAND DOLLARS OR LESS OR A CREDIT OF TWO THOUSAND
DOLLARS FOR GREEN JOBS WITH A SALARY OF OVER FORTY THOUSAND DOLLARS. A
TAXPAYER SHALL BE ALLOWED TO CLAIM SUCH CREDIT FOR UP TO FIVE YEARS.
(2) "GREEN JOB" SHALL MEAN WORK IN THE ENVIRONMENTAL OR AGRICULTURAL
SECTOR OF THE ECONOMY INCLUDING WORK IN GREEN DEVELOPMENT, GREEN POWER
PRODUCTION AND/OR ANY WORK UTILIZING GREEN POWER AT A MINIMUM OF TWEN-
TY-FIVE PERCENT OF TOTAL ENERGY CONSUMPTION.
(3) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
ER'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.
(G-4) GREEN POWER CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR OPERATING SUCH TAXPAYER'S
BUSINESS WITH A MINIMUM OF TWENTY-FIVE PERCENT OF TOTAL ENERGY CONSUMP-
TION STEMMING FROM GREEN POWER. THE AMOUNT OF SUCH TAX CREDIT SHALL BE
EQUAL TO TWENTY-FIVE DOLLARS PER EMPLOYEE, BUT SHALL NOT EXCEED THE
TOTAL ENERGY COSTS PAID BY SUCH TAXPAYER.
(2) A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR OPERATING SUCH TAXPAYER'S BUSINESS WITH A MINIMUM OF
FIFTY PERCENT OF TOTAL ENERGY CONSUMPTION STEMMING FROM GREEN POWER. THE
AMOUNT OF SUCH TAX CREDIT SHALL BE EQUAL TO FIFTY DOLLARS PER EMPLOYEE,
BUT SHALL NOT EXCEED THE TOTAL ENERGY COSTS PAID BY SUCH TAXPAYER.
(3) "GREEN POWER" SHALL MEAN WIND POWER, SOLAR POWER, NUCLEAR POWER,
HYDROPOWER, NATURAL GAS, BIOFUELS, GEOTHERMAL SYSTEMS, ANAEROBIC
DIGESTION AND METHANE GAS, INCLUDING THE CAPTURE OF METHANE GAS FROM
DECOMPOSING WASTE IN LANDFILLS.
(4) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
ER'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
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THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
SUCH YEAR OR YEARS.
(G-5) REAL PROPERTY TAX CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR MAINTAINING OR
EXCEEDING EMPLOYMENT LEVELS AT SUCH TAXPAYER'S BUSINESS, AS SUCH LEVELS
EXISTED WHEN SUCH TAXPAYER INITIALLY APPLIED FOR THIS TAX CREDIT. THE
AMOUNT OF SUCH TAX CREDIT SHALL BE EQUAL TO TEN PERCENT OF THE TAXPAY-
ER'S REAL PROPERTY TAXES PAID FOR THE TAXABLE YEAR.
(2) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
ER'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 4. Section 209 of the tax law is amended by adding a new subdivision
11 to read as follows:
11. FOR ANY TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND FOURTEEN, AN ORGANIZATION AS DESCRIBED IN SUBSECTIONS (G-3),
(G-4) AND (G-5) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER SHALL BE
ALLOWED AN EXEMPTION AGAINST THE TAX IMPOSED BY THIS ARTICLE. FOR A
COMPUTATION OF THE AMOUNT OF SUCH EXEMPTION SEE PARAGRAPHS ONE OF
SUBSECTIONS (G-3), (G-4) AND (G-5) OF SECTION SIX HUNDRED SIX OF THIS
CHAPTER.
S 5. The real property tax law is amended by adding a new section
421-n to read as follows:
S 421-N. EXEMPTION OF CAPITAL IMPROVEMENTS FOR GREEN POWER OR GREEN
DEVELOPMENT PROJECTS MADE IN RESIDENTIAL BUILDINGS. 1. RESIDENTIAL
BUILDINGS RECONSTRUCTED, ALTERED OR IMPROVED FOR GREEN POWER OR GREEN
DEVELOPMENT PURPOSES SUBSEQUENT TO THE EFFECTIVE DATE OF A LOCAL LAW OR
RESOLUTION PURSUANT TO THIS SECTION SHALL BE EXEMPT FROM TAXATION AND
SPECIAL AD VALOREM LEVIES TO THE EXTENT PROVIDED HEREINAFTER. AFTER A
PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY, TOWN OR VILLAGE
MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT, OTHER THAN A SCHOOL
DISTRICT SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A
RESOLUTION TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION. A
COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH THE STATE BOARD
AND THE ASSESSOR OF SUCH COUNTY, CITY, TOWN OR VILLAGE WHO PREPARES THE
ASSESSMENT ROLL ON WHICH THE TAXES OF SUCH COUNTY, CITY, TOWN, VILLAGE
OR SCHOOL DISTRICT ARE LEVIED.
2. (A) SUCH BUILDINGS SHALL BE EXEMPT TO THE EXTENT OF ONE HUNDRED PER
CENTUM OF THE INCREASE IN ASSESSED VALUE THEREOF ATTRIBUTABLE TO SUCH
RECONSTRUCTION, ALTERATION OR IMPROVEMENT RELATED TO GREEN POWER OR
GREEN DEVELOPMENT PROJECTS FOR SUCH RESIDENTIAL BUILDINGS. FOR THE
PURPOSES OF THIS SECTION, THE MARKET VALUE OF THE RECONSTRUCTION, ALTER-
ATION OR IMPROVEMENT SHALL BE EQUAL TO THE INCREASED ASSESSED VALUE
ATTRIBUTABLE TO SUCH RECONSTRUCTION, ALTERATION OR IMPROVEMENT DIVIDED
BY THE CLASS I RATIO IN A SPECIAL ASSESSING UNIT OR THE MOST RECENTLY
ESTABLISHED STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION RATE IN THE
REMAINDER OF THE STATE, EXCEPT WHERE THE STATE EQUALIZATION RATE OR
SPECIAL EQUALIZATION RATE EQUALS OR EXCEEDS NINETY-FIVE PERCENT, IN
WHICH CASE THE INCREASE IN ASSESSED VALUE ATTRIBUTABLE TO SUCH RECON-
STRUCTION, ALTERATION OR IMPROVEMENT SHALL BE DEEMED TO EQUAL THE MARKET
VALUE OF SUCH RECONSTRUCTION, ALTERATION OR IMPROVEMENT.
(B) NO SUCH EXEMPTION SHALL BE GRANTED FOR RECONSTRUCTION, ALTERATIONS
OR IMPROVEMENTS UNLESS:
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(I) SUCH RECONSTRUCTION, ALTERATION OR IMPROVEMENT WAS COMMENCED
SUBSEQUENT TO THE EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED
PURSUANT TO SUBDIVISION ONE OF THIS SECTION; AND
(II) THE GREATER PORTION, AS SO DETERMINED BY SQUARE FOOTAGE, OF THE
BUILDING RECONSTRUCTED, ALTERED OR IMPROVED IS AT LEAST FIVE YEARS OLD.
(C) FOR PURPOSES OF THIS SECTION THE TERMS RECONSTRUCTION, ALTERATION
AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIRS.
3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
OF SUCH BUILDING ON A FORM PRESCRIBED BY THE STATE BOARD. THE APPLICA-
TION SHALL BE FILED WITH THE ASSESSOR OF THE CITY HAVING THE POWER TO
ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE APPROPRIATE TAXABLE STATUS
DATE OF SUCH CITY.
4. IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION PURSU-
ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
LEVIES AS HEREIN PROVIDED COMMENCING WITH THE ASSESSMENT ROLL PREPARED
ON THE BASIS OF THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION THREE
OF THIS SECTION. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO
THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL
WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN IN A
SEPARATE COLUMN.
5. FOR THE PURPOSES OF THIS SECTION, A RESIDENTIAL BUILDING SHALL MEAN
ANY BUILDING OR STRUCTURE DESIGNED AND OCCUPIED EXCLUSIVELY FOR RESIDEN-
TIAL PURPOSES BY NOT MORE THAN ONE FAMILY.
6. FOR THE PURPOSES OF THIS SECTION, GREEN POWER SHALL MEAN WIND
POWER, SOLAR POWER, NUCLEAR POWER, HYDROPOWER, NATURAL GAS, BIOFUELS,
ANAEROBIC DIGESTION AND METHANE GAS, INCLUDING THE CAPTURE OF METHANE
GAS FROM DECOMPOSING WASTE IN LANDFILLS.
7. FOR THE PURPOSES OF THIS SECTION, GREEN DEVELOPMENT SHALL MEAN
EQUIPPING OR RETROFITTING BUILDINGS, HOMES AND FARMS TO INCREASE ENERGY
EFFICIENCY; IMPROVING MASS TRANSIT SYSTEMS; IMPROVING ELECTRICAL TRANS-
MISSION SYSTEMS; CONVERTING TO GREEN POWER; OR UTILIZING LOCALLY GROWN
FOOD PRODUCTS AT A MINIMUM OF TEN PERCENT OF TOTAL PRODUCTS UTILIZED.
8. IN THE EVENT THAT A BUILDING GRANTED AN EXEMPTION PURSUANT TO THIS
SECTION CEASES TO BE USED PRIMARILY FOR RESIDENTIAL PURPOSES BY THE
OWNER WHO WAS GRANTED THE EXEMPTION PURSUANT TO THIS SECTION OR TITLE
THERETO IS TRANSFERRED TO OTHER THAN THE SPOUSE OF THE OWNER, THE
EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL CEASE.
9. SUCH CITY MAY, BY ITS LOCAL LAW OR RESOLUTION:
(A) REDUCE THE PER CENTUM OF EXEMPTION OTHERWISE ALLOWED PURSUANT TO
THIS SECTION;
(B) LIMIT ELIGIBILITY FOR THE EXEMPTION TO THOSE FORMS OF RECON-
STRUCTION, ALTERATIONS OR IMPROVEMENTS AS ARE PRESCRIBED IN SUCH LOCAL
LAW OR RESOLUTION;
(C) PROVIDE THAT THE EXEMPTION SHALL BE APPLICABLE ONLY TO THOSE
IMPROVEMENTS WHICH WOULD OTHERWISE RESULT IN AN INCREASE IN THE ASSESSED
VALUATION OF THE REAL PROPERTY BUT WHICH CONSIST OF AN ADDITION, REMOD-
ELING OR MODERNIZATION TO AN EXISTING RESIDENTIAL STRUCTURE TO PREVENT
PHYSICAL DETERIORATION OF THE STRUCTURE OR TO COMPLY WITH APPLICABLE
BUILDING, SANITARY, HEALTH AND/OR FIRE CODES.
S 6. Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
(44) RETAIL SALES OF ANY MATERIALS, PRODUCTS OR SERVICES PURCHASED FOR
THE PURPOSE OF GREEN POWER OR GREEN DEVELOPMENT PROJECTS FOR RESIDENTIAL
BUILDINGS OR BUSINESSES.
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S 7. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 406 of the laws of 2012, is amended to read as
follows:
(1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with the
corresponding provisions in such article twenty-eight, including the
definition and exemption provisions of such article, so far as the
provisions of such article twenty-eight can be made applicable to the
taxes imposed by such city or county and with such limitations and
special provisions as are set forth in this article. The taxes author-
ized under this subdivision may not be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of receipts, charges or rents,
subject to state tax under sections eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law, ordinance or resolution enacted by any city of less than one
million or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes all sales
of tangible personal property for use or consumption directly and
predominantly in the production of tangible personal property, gas,
electricity, refrigeration or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy systems equipment
exemption provided for in subdivision (ee), the commercial solar energy
systems equipment exemption provided for in subdivision (hh) [and], the
clothing and footwear exemption provided for in paragraph thirty AND THE
GREEN POWER OR GREEN DEVELOPMENT PROJECTS EXEMPTION PROVIDED FOR IN
PARAGRAPH FORTY-FOUR of subdivision (a) of section eleven hundred
fifteen of this chapter, unless such city, county or school district
elects otherwise as to either such residential solar energy systems
equipment exemption, such commercial solar energy systems equipment
exemption or such clothing and footwear exemption OR SUCH GREEN POWER OR
GREEN DEVELOPMENT EXEMPTION.
S 8. Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
(Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY: (1) ANY CITY, COUNTY OR SCHOOL
DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF
THIS CHAPTER ARE IN EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY,
IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE SAME
EXEMPTIONS FROM SUCH TAXES AS THE GREEN POWER AND/OR GREEN DEVELOPMENT
PROJECTS EXEMPTION FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED
IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH
IN PARAGRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH
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THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACT-
MENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH
SECTION ELEVEN HUNDRED EIGHT AND SUCH SECTION ELEVEN HUNDRED EIGHT SHALL
BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY HAD BEEN DULY
ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR.
(2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
44 OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO BE
EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
TION.
SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
S 9. This act shall take effect immediately; provided, however, that
the department of environmental conservation shall promulgate rules and
regulations necessary and appropriate to carry out the purposes of this
act.