S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2646
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 24, 2019
                                ___________
 
 Introduced by M. of A. DINOWITZ, BENEDETTO, PAULIN, L. ROSENTHAL, GALEF,
   SCHIMMINGER, LUPARDO, ORTIZ, HEVESI, ENGLEBRIGHT, QUART, STIRPE, OTIS,
   ABINANTI,  COLTON,  D'URSO,  FAHY  --  Multi-Sponsored  by -- M. of A.
   ABBATE, GIGLIO, GOTTFRIED, GUNTHER, JAFFEE, McDONOUGH, PEOPLES-STOKES,
   THIELE -- 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:
 § 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00771-01-9

              

 A. 2646                             2
 
   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:
   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.
   §  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 TWENTY-ONE 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,  APPROPRIATE
 PLANT  IRRIGATION,  NUTRITIONAL AND MAINTENANCE REQUIREMENTS, GENERATION
 OF ALLERGENS AND THE POSSIBLE NEED FOR REMEDIAL AIR  FILTRATION  TO  THE

 A. 2646                             3
 
 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-
 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 TWENTY-ONE,  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 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, 2021; 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.