NY State Senate Bill 2021-S3216

Senate Bill S3216

2021-2022 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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Environmental Conservation 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 05, 2022	referred to environmental conservation
Jan 28, 2021	referred to environmental conservation

2021-S3216 (ACTIVE) - Details

See Assembly Version of this Bill:: A1513
Current Committee:: Senate Environmental Conservation
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
2015-2016: S1814, A101
2017-2018: S5652, A2843
2019-2020: S6072, A2646
2023-2024: S2580, A839

2021-S3216 (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.

2021-S3216 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3216

SPONSOR: PARKER
 
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:

To develop standards for the installation and maintenance "green roofs",
better known as roof gardens, and to provide a tax credit for home
owners to install such gardens.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends the environmental conservation law by
adding a new section 3-0308, which would require the commissioner of the
Department of Environmental Conservation to develop a program to evalu-

ate and set standards for green roof construction and certification.

Section 2 of the bill amends the tax law by adding a new subsection

(v) to section 606 which would provide a tax credit for the installation
of roof garden of 55% of the installation cost that shall not exceed
$5,000.

Section 3 provides for an effective date.

 
JUSTIFICATION:

In addition to the aesthetic value of roof gardens for the residents of
buildings where they are installed, green roofs serve several 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:

2019/20:56072 - Referred to Environmental Conservation

2017/18:S5652 - Referred to Environmental Conservation

2016/15:51814 - Referred to Environmental Conservation

2014/13:S244B - Referred to Environmental Conservation

2012/11:S7051A - Referred to Environmental Conservation

2010/09:S863 - Referred to Environmental Conservation
2008/07:S4362- 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 that section 2 of this act shall apply to taxable
years commencing on or after January 1, 2023; 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 effec-
tive date are authorized and directed to be made and completed on or
before such effective date.

2021-S3216 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3216
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 28, 2021
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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:
 § 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 (W) 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:
   A. "GREEN ROOF" MEANS ROOFING ON AN ELIGIBLE BUILDING THAT  COVERS  AT
 LEAST  FIFTY  PERCENT  OF  SUCH  BUILDING'S  ELIGIBLE  ROOFTOP SPACE AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05325-01-1

 S. 3216                             2
 
 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
 (w) to read as follows:
   (W) 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-THREE 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
 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

 S. 3216                             3
 
 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-THREE, 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, 2023; 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.

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