Senate Bill S2708A

2019-2020 Legislative Session

Relates to establishing a tree removal and emerald ash elimination credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

co-Sponsors

2019-S2708 - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S8196
2017-2018: S1806
2021-2022: S5302
2023-2024: S5716

2019-S2708 - Summary

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

2019-S2708 - Sponsor Memo

2019-S2708 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2708
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 2019
                                ___________
 
 Introduced  by  Sens.  KENNEDY, BAILEY, HOYLMAN, SANDERS, SAVINO -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee on Budget and Revenue
 
 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 (jjj) to read as follows:
   (JJJ) 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 TWENTY 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 TWENTY
 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.
              

co-Sponsors

2019-S2708A (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S8196
2017-2018: S1806
2021-2022: S5302
2023-2024: S5716

2019-S2708A (ACTIVE) - Summary

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

2019-S2708A (ACTIVE) - Sponsor Memo

2019-S2708A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2708--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 2019
                                ___________
 
 Introduced  by  Sens.  KENNEDY, BAILEY, HOYLMAN, SANDERS, SAVINO -- read
   twice and ordered printed, and when printed to  be  committed  to  the
   Committee  on  Budget  and  Revenue  --  reported  favorably from said
   committee and committed to  the  Committee  on  Finance  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 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 (kkk) to read as follows:
   (KKK) 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 TWENTY 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 TWENTY
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.