S T A T E O F N E W Y O R K
________________________________________________________________________
2283--B
2017-2018 Regular Sessions
I N S E N A T E
January 12, 2017
___________
Introduced by Sens. O'MARA, ADDABBO, CARLUCCI, GOLDEN -- read twice and
ordered printed, and when printed to be committed to the Committee on
Finance -- recommitted to the Committee on Finance in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the executive 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
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The executive law is amended by adding a new section 94-c
to read as follows:
§ 94-C. GREEN ROOF INSPECTION AND CERTIFICATION. 1. THE SECRETARY
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 MAINTE-
NANCE 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-INSTALLATION 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 COMMER-
CIAL INSTALLERS AND THE PUBLIC OF ANY PROHIBITIONS AND RECOMMENDATIONS.
INSPECTION AFTER INSTALLATION SHALL INCLUDE, IN ADDITION TO PRE-INSTAL-
LATION CRITERIA, THE TESTING OF RUNOFF WATER FOR ENVIRONMENTALLY UNAC-
CEPTABLE CHEMICAL FERTILIZERS.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07108-03-8
S. 2283--B 2
2. THE SECRETARY 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.
§ 2. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
(CCC) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL
TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON OR
AFTER JANUARY FIRST, TWO THOUSAND NINETEEN AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR THE INSTALLATION OF A GREEN ROOF. THE AMOUNT OF THE
CREDIT SHALL BE TWENTY-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
INCLUDED IN THE FEDERAL GROSS INCOME OF THE TAXPAYER, SHALL NOT BE
INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
S. 2283--B 3
(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 NINETEEN, 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.
§ 3. This act shall take effect immediately provided that section one
of this act shall take effect January 1, 2019 and that section two of
this act shall apply to taxable years commencing on or after January 1,
2019; 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.