NY State Senate Bill 2017-S1806

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
Jan 11, 2017	referred to investigations and government operations

co-Sponsors

2017-S1806 (ACTIVE) - Details

See Assembly Version of this Bill:: A7375
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S8196
2019-2020: S2708, A5788
2021-2022: S5302
2023-2024: S5716

2017-S1806 (ACTIVE) - Summary

Relates to establishing a tree removal and emerald ash elimination credit.

2017-S1806 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S1806

 TITLE OF BILL :  An act to amend the tax law, in relation to
establishing a tree removal and emerald ash elimination credit

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this bill is to allow for an individual taxpayer to
utilize a personal income tax credit when he or she incurs costs for
tree removal, as recommended by a certified arborist or forester, or
costs for tree treatment for infection of emerald ash borer.

 SUMMARY OF SPECIFIC PROVISIONS :

Section one of the bill adds a new subsection ccc to the tax law to
establish the tax credit for tree removal or tree treatment from
emerald ash borer infection.

Section two establishes the effective date.

 JUSTIFICATION :

The Tree Removal and Emerald Ash Elimination (TREE) Credit will assist
homeowners across New York State who are incurring costs because of an
infection of the emerald ash beetle.

According to the DEC, "The emerald ash borer is responsible for the
destruction of over 50 million ash trees in the U.S. since its
discovery in Michigan." With approximately 900 million ash trees in
New York State, this beetle is a huge threat. Homeowners across the
state are either required by localities to remove the trees or follow
the advice of arborists to avoid later destruction that is possible
from a falling dead tree. Each tree removal can cost an average of
$500. Beyond that, the DEC estimated that the "annual contribution of
forest-based manufacturing and forest related recreation and tourism
to the New York State economy is over $9 billion."

One way or another, New Yorkers are losing to the emerald ash. To
counter this invasive species, this bill establishes two personal
income tax credits. One credit is for the removal of an infected tree,
as recommended by a certified arborist or forester, who determines
that a tree has been irreparably infected by the emerald ash borer.
The second credit is for the costs of insecticide treatment injections
when a tree has a likely invasion of emerald ash. Most of these
injections are directed into the trunk of an ash tree, from where the
insecticide travels through the tree's vascular system and is
distributed throughout the tree. Other injection options include soil
injections or drenches, lower trunk sprays, or protective sprays to
the trunk, main branches, and foliage. Treatment injections cost
approximately $53 per 17 inch diameter tree for two years and must be
applied for a couple years at least to stave off total destruction of
a tree.

After either removal or treatment of a tree, the homeowner may apply
for a tax credit against his or her tax liability. The removal credit
shall be for 50% of the cost of removal, capped at $300 per tree. The
treatment credit shall be for the lesser of $100 or 50% the cost of
treatment per tree.

 PRIOR LEGISLATIVE HISTORY :

2015-16: Referred to Rules and Amended

 FISCAL IMPLICATIONS :

Maximum of $25 million to the state.
 EFFECTIVE DATE :
180 days after enactment.

2017-S1806 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1806
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 11, 2017
                                ___________
 
 Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to establishing a tree  removal
   and emerald ash elimination credit

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (ccc) to read as follows:
   (CCC)  TREE  REMOVAL  AND EMERALD ASH ELIMINATION CREDIT. (1) GENERAL.
 AN INDIVIDUAL TAXPAYER SHALL BE  ALLOWED  A  CREDIT  FOR  TAXABLE  YEARS
 BEGINNING  ON  OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN AGAINST THE
 TAX IMPOSED BY THIS ARTICLE FOR THE COSTS OF REMOVAL OF A TREE  INFESTED
 WITH  THE EMERALD ASH BORER (AGURILUS PLANIPENNIS), WHEN SUCH REMOVAL IS
 RECOMMENDED BY A CERTIFIED ARBORIST OR FORESTER FOR THE LONE  REASON  OF
 HOSTING  AN  EMERALD ASH BORER INFECTION. THE AMOUNT OF THE CREDIT SHALL
 BE THE LESSER OF THREE HUNDRED DOLLARS PER TREE OR FIFTY PERCENT OF  THE
 TOTAL COST OF REMOVAL PER TREE.
   (2)  TAX  CREDIT. AN INDIVIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT FOR
 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN
 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE  COSTS  ASSOCIATED  WITH
 INSECTICIDE INJECTION TREATMENTS TO A TREE INFECTED WITH THE EMERALD ASH
 BORER.  THE  AMOUNT  OF  THE  CREDIT  SHALL BE THE LESSER OF ONE HUNDRED
 DOLLARS PER TREE OR FIFTY PERCENT OF THE TOTAL  COST  OF  TREATMENT  PER
 TREE.
   (3)  TREE  REMOVAL  AND  EMERALD  ASH  ELIMINATION COSTS. (A) THE TERM
 "COSTS OF REMOVAL" INCLUDES THE COST OF AN ASSESSMENT FROM  AN  ARBORIST
 OR  FORESTER,  ANY INITIAL APPRAISALS OF THE TREE OR TREES, MUNICIPAL OR
 OTHERWISE, LABOR COSTS OF REMOVING THE TREE, ANY DISPOSAL FEES, AND  ANY
 CLEANUP  FEES;  EXCEPT  ANY  STATE  OR LOCAL SALES TAX APPLICABLE TO THE
 SERVICES PERFORMED.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD01132-01-7

 S. 1806                             2
 
   (B) THE TERM "COSTS ASSOCIATED WITH INSECTICIDE INJECTION  TREATMENTS"
 INCLUDES  THE  COSTS  OF AN ASSESSMENT FROM AN ARBORIST OR FORESTER, ANY
 INITIAL APPRAISALS OF THE TREE OR TREES, MUNICIPAL OR  OTHERWISE,  COSTS
 OF  APPLICATION SERVICES OF THE TREATMENT OR TREATMENTS, AND ANY FOLLOW-
 UP  FEES; EXCEPT ANY STATE OR LOCAL SALES TAX APPLICABLE TO THE SERVICES
 PERFORMED.
   (4) AMOUNT OF CREDIT. THE AGGREGATE  AMOUNT  OF  TAX  CREDITS  ALLOWED
 UNDER  THIS  SUBSECTION  IN ANY CALENDAR YEAR STATEWIDE SHALL BE TWENTY-
 FIVE MILLION DOLLARS.
   (5) TREE REMOVAL AND EMERALD ASH ELIMINATION FOR QUALIFIED  TAXPAYERS.
 A  PROPERTY  OWNER  WHO  INCURS  COSTS  FOR  REMOVING  OR  TREATING WITH
 INJECTIONS A TREE OR TREES AS IN  THIS  SECTION,  MUST  BE  REMOVING  OR
 INJECTING  THE  TREE  FROM  RESIDENTIAL  PROPERTY OR MIXED-USE PROPERTY,
 WHICH IS:
   (A) LOCATED IN THIS STATE;
   (B) OWNED BY THE TAXPAYER; AND
   (C) USED BY THE TAXPAYER AS HIS OR HER PRINCIPAL RESIDENCE,  SECONDARY
 RESIDENCE, OR RENTAL PROPERTY.
   (6)  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  EIGHTEEN  IN  WHICH  THE REMOVAL WORK IS
 COMPLETED AND PAID FOR.
   (7) 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.
   § 2. This act shall take effect on the one hundred eightieth day after
 it  shall have become a law; and provided, further, that effective imme-
 diately, 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.

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Senate Bill S1806

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

co-Sponsors

2017-S1806 (ACTIVE) - Details

2017-S1806 (ACTIVE) - Summary

2017-S1806 (ACTIVE) - Sponsor Memo

2017-S1806 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1806

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Sponsored By

Timothy M. Kennedy

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

co-Sponsors

Jamaal T. Bailey

Brad Hoylman-Sigal

James Sanders Jr.

Diane J. Savino

2017-S1806 (ACTIVE) - Details

2017-S1806 (ACTIVE) - Summary

2017-S1806 (ACTIVE) - Sponsor Memo

2017-S1806 (ACTIVE) - Bill Text download pdf

Comments