NY State Senate Bill 2015-S1814

Senate Bill S1814

2015-2016 Legislative Session

Requires the commissioner of environmental conservation to establish standards for inspection and certification of green roofs and provides for a green roof installation credit

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Archive: Last Bill Status - In Senate Committee Finance Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 09, 2016	reported and committed to finance
Jan 06, 2016	referred to environmental conservation
Mar 24, 2015	reported and committed to finance
Jan 15, 2015	referred to environmental conservation

Votes

- Feb 9, 2016 - Environmental Conservation Committee Vote
  S1814
  
  13
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Environmental Conservation Committee Vote: Feb 9, 2016
      
      aye (13)
      
      Addabbo Jr.
      
      Avella
      
      Espaillat
      
      Funke
      
      Hoylman-Sigal
      
      LaValle
      
      Latimer
      
      Little
      
      Marcellino
      
      O'Mara
      
      Ortt
      
      Panepinto
      
      Young
  Mar 24, 2015 - Environmental Conservation Committee Vote
  S1814
  
  12
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Environmental Conservation Committee Vote: Mar 24, 2015
      
      aye (12)
      
      Addabbo Jr.
      
      Avella
      
      Espaillat
      
      Hoylman-Sigal
      
      LaValle
      
      Latimer
      
      Little
      
      Marcellino
      
      O'Mara
      
      Ortt
      
      Serrano
      
      Young
      
      aye wr (1)
      
      Funke

co-Sponsors

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2015-S1814 (ACTIVE) - Details

See Assembly Version of this Bill:: A101
Current Committee:: Senate Finance
Law Section:: Environmental Conservation Law
Laws Affected:: Add §3-0308, En Con L; amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S863, A1803
2011-2012: S7051, A578
2013-2014: S2444, A628
2017-2018: S5652, A2843
2019-2020: S6072, A2646
2021-2022: S3216, A1513
2023-2024: S2580, A839

2015-S1814 (ACTIVE) - Summary

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; 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.

2015-S1814 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1814

TITLE OF BILL:  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 installation credit

PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this bill is to promote the increased construction of
and number of "green roofs", also known as roof gardens, established
on residential and mixed used residential/commercial buildings. The
establishment of additional green roofs can be a beneficial tool to
help increase the absorption of carbon gasses in urban and other
thickly settled areas and help to cool such areas in the summer.
Further, such roof gardens can help to minimize the amount of rain
water runoff that needs to be channeled to and disposed of in an urban
area's storm water drainage system and water treatment facilities. The
bill establishes standards for the construction and maintenance "green
roofs" and provides a tax credit for home owners that install such
qualified gardens.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Adds a new Environmental Conservation Law section 3-0308,
to authorize the Department of Environmental Conservation to develop a

program to establish standards for the construction of certified green
roofs that are eligible for a personal income tax credit pursuant to
big]. section 2. The standards to be established by the Department
should help to facilitate the establishment of such green roofs, but
such standards should be done in a manner to increase the success rate
and benefits derived from such green roofs.

Section 2: Adds Tax Law section 606 (v) to provide a partial personal
income tax credit for the costs associated with the installation of a
qualified green roof (roof garden). The tax credit shall consist of
55% of the installation costs of such roof and shall be capped at
$5,000. It also provides for a method to apportion the personal income
tax between two or more taxpayers that reside in the same building
that has a green roof installed.

JUSTIFICATION:

In addition to the aesthetic value of roof gardens for the residents
of buildings where they are installed, green roofs serve several
important ecologically important functions. First, the gardens absorb
the heat of the sun without heating the temperature of the building
which keeps the buildings cooler in the summer and requires less
energy output by residents. Second, as we all know, plants produce
oxygen and absorb carbon dioxide. In congested urban areas where very
few trees and shrubs exist, this is a simple way to increase the
amount of oxygen in urban areas.

Commercial installation of roof gardens can cost $10-$24 per square
foot which is why a tax credit would add an extra incentive for
building owners to install roof gardens.


PRIOR LEGISLATIVE HISTORY:

2013-2014- S. 2444 - Referred to Finance
2011-2012- S. 7051 - Referred to En. Con. Committee
2009-10: A.1803 - Referred to Environmental Conservation/S.863
Referred to Environmental Conservation
2007-08: A.S449-A Referred to Ways and Means/S.4362A -Referred to
Environmental Conservation

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

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 bill section 2 shall apply to taxable
years commencing on or after January 1, 2017.

2015-S1814 (ACTIVE) - Bill Text download pdf

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

                                  1814

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 15, 2015
                               ___________

Introduced  by Sens. KLEIN, AVELLA, BOYLE, CARLUCCI, ESPAILLAT, HOYLMAN,
  LATIMER, PARKER, SAVINO, VALESKY -- read twice  and  ordered  printed,
  and  when  printed  to  be committed 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 PROGRAM, INSPECTION AND CERTIFICATION.
  1.  THE  COMMISSIONER  SHALL  DEVELOP  STANDARDS FOR THE CONSTRUCTION,
INSTALLATION AND CERTIFICATION OF GREEN ROOFS THAT CAN BE  ELIGIBLE  FOR
THE  GREEN  ROOF  INSTALLATION  PERSONAL  INCOME  TAX CREDIT PURSUANT TO
SUBSECTION (V) OF SECTION SIX HUNDRED SIX OF THE TAX LAW.   SUCH  STAND-
ARDS  SHALL  INCLUDE  CRITERIA FOR INSPECTION AND CERTIFICATION OF GREEN
ROOF PLANS PRIOR TO INSTALLATION AND INSPECTION AFTER SUCH INSTALLATION.
SUCH PRE-INSTALLATION CRITERIA FOR CERTIFICATION MAY INCLUDE, BUT NOT BE
LIMITED TO:  PLANT GROWTH RATE AND DROUGHT TOLERANCE,  APPROPRIATE  ROOT
SYSTEMS  FOR SUCH GREEN ROOFS, APPROPRIATE PLANT IRRIGATION, NUTRITIONAL
AND MAINTENANCE REQUIREMENTS, POTENTIAL GENERATION OF ALLERGENS AND  THE
POSSIBLE  NEED  FOR  REMEDIAL  INDOOR  AIR FILTRATION TO THE SUBJECT AND
ADJACENT BUILDINGS.  INSPECTION AND CERTIFICATION AFTER INSTALLATION MAY
INCLUDE, IN ADDITION TO PRE-INSTALLATION CRITERIA, THE TESTING OF RUNOFF
WATER FOR ENVIRONMENTALLY UNACCEPTABLE LEVELS OF POLLUTANTS.
  2. THE COMMISSIONER MAY DELEGATE TO MUNICIPAL BUILDING INSPECTORS  THE
DUTIES  TO REVIEW AND APPROVE PLANS AND ISSUE THE CERTIFICATION REQUIRED
IN SUBDIVISION ONE OF THIS SECTION.
  3. FOR PURPOSES OF THIS SECTION:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01541-01-5

S. 1814                             2

  A. "GREEN ROOF" MEANS ROOFING ON AN ELIGIBLE BUILDING THAT  COVERS  AT
LEAST  FIFTY  PERCENT  OF  SUCH  BUILDING'S  ELIGIBLE  ROOFTOP SPACE AND
INCLUDES (1) A WEATHERPROOF AND WATERPROOF ROOFING MEMBRANE LAYER, (2) A
ROOT BARRIER  LAYER,  (3)  IF  APPROPRIATE,  AN  INSULATION  LAYER  THAT
COMPLIES  WITH  THE  STATE  ENERGY CONSERVATION CONSTRUCTION CODE, (4) A
DRAINAGE LAYER THAT COMPLIES WITH THE STATE UNIFORM FIRE PREVENTION  AND
BUILDING  CODE  AND  IS  DESIGNED  SO  THE  DRAINS  CAN BE INSPECTED AND
CLEANED, (5) A GROWTH MEDIUM, INCLUDING NATURAL OR SIMULATED SOIL,  WITH
A DEPTH OF AT LEAST TWO INCHES, (6) IF THE DEPTH OF THE GROWTH MEDIUM IS
LESS  THAN  THREE  INCHES,  AN  INDEPENDENT  WATER HOLDING LAYER THAT IS
DESIGNED TO PREVENT THE RAPID DRYING OUT OF SUCH MEDIUM MAY BE REQUIRED,
UNLESS THE GREEN  ROOF  CONTAINS  A  SUFFICIENT  PERCENTAGE  OF  DROUGHT
RESISTANT  PLANTS TO SURVIVE, AND (7) A VEGETATION LAYER COVERED BY LIVE
PLANTS SUCH AS (I) SEDUM OR EQUALLY DROUGHT RESISTANT  AND  HARDY  PLANT
SPECIES,  (II)  NATIVE  PLANT  SPECIES,  AND/OR (III) AGRICULTURAL PLANT
SPECIES.
  B. "ELIGIBLE BUILDING"  MEANS  A  RESIDENTIAL  BUILDING  OR  MIXED-USE
BUILDING WITH RESIDENTIAL UNITS.
  C.  "ELIGIBLE  ROOFTOP  SPACE"  MEANS  THE TOTAL SPACE AVAILABLE ON AN
ELIGIBLE BUILDING TO SUPPORT A GREEN ROOF.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(v) to read as follows:
  (V) 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 SEVENTEEN AGAINST THE TAX  IMPOSED  BY  THIS
ARTICLE  FOR  THE  INSTALLATION  OF  A QUALIFIED GREEN ROOF AS CERTIFIED
PURSUANT TO SECTION 3-0308 OF THE ENVIRONMENTAL  CONSERVATION  LAW.  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 CERTIFIED  GREEN  ROOF,
AS  PROVIDED  IN  SECTION  3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW,
WHICH IS INSTALLED IN CONNECTION WITH RESIDENTIAL PROPERTY OR  MIXED-USE
PROPERTY, WHICH IS (I) LOCATED IN THIS STATE; (II) WHICH IS OWNED BY THE
TAXPAYER;  AND (III) WHICH IS USED BY THE TAXPAYER AS HIS OR HER PRINCI-
PAL RESIDENCE.
  (B) SUCH QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES  FOR  PLANT
MATERIAL,  NATURAL  OR  SIMULATED  SOIL IRRIGATION AND DRAINAGE SYSTEMS,
ESTABLISHMENT OF ROOT SYSTEMS AND THE LABOR COSTS PROPERLY ALLOCABLE  TO
ON-SITE  PREPARATION,  ASSEMBLY AND ORIGINAL INSTALLATION, ARCHITECTURAL
AND ENGINEERING SERVICES, PRE-INSTALLATION CRITERIA FOR INSTALLATION AND
DESIGNS AND PLANS DIRECTLY RELATED TO THE CONSTRUCTION  OR  INSTALLATION
OF THE QUALIFIED 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" MAY INCLUDE, BUT NOT BE LIMITED TO, CRITERIA
SUCH AS GROWTH RATE AND DROUGHT TOLERANCE OF SELECTED PLANTS,  APPROPRI-
ATE  PLANT  IRRIGATION, NUTRITIONAL AND MAINTENANCE REQUIREMENTS, GENER-
ATION OF ALLERGENS AND THE POSSIBLE NEED FOR REMEDIAL AIR FILTRATION  TO
THE  SUBJECT  AND  ADJACENT  BUILDINGS  AS PRESCRIBED IN ACCORDANCE WITH
SECTION 3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW.
  (4) CONDOMINIUM/COOPERATIVE HOUSING. WHERE A QUALIFIED GREEN  ROOF  IS
INSTALLED BY A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUS-

S. 1814                             3

ING  CORPORATION, A TAXPAYER WHO IS A MEMBER OF SUCH ASSOCIATION OR IS A
TENANT-STOCKHOLDER MAY FOR  THE  PURPOSE  OF  THIS  SUBSECTION  CLAIM  A
PROPORTIONATE  SHARE  OF  THE  TOTAL  EXPENSES  AS  EXPENDITURE  FOR THE
PURPOSES OF THE CREDIT ATTRIBUTABLE TO HIS OR HER PRINCIPAL RESIDENCE.
  (5)  MULTIPLE TAXPAYERS. WHERE A QUALIFIED 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
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  SEVENTEEN,  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, 2017; 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 is authorized and directed to be made and completed on or
before such effective date.

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