S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    839
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2023
                                ___________
 
 Introduced by M. of A. DINOWITZ, BENEDETTO, PAULIN, L. ROSENTHAL, LUPAR-
   DO,  HEVESI, STIRPE, OTIS, COLTON, FAHY -- Multi-Sponsored by -- M. of
   A.  J. M. GIGLIO, GUNTHER, 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  (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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00705-01-3
              

 A. 839                              2
 
   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
 (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-FIVE 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-
 A. 839                              3
 
 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-FIVE, 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, 2025.   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 to be made and completed on or before such effective date.