S T A T E   O F   N E W   Y O R K
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                                 2829--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 20, 2015
                               ___________

Introduced  by M. of A. GALEF, COLTON, FINCH -- Multi-Sponsored by -- M.
  of A. LUPARDO, McDONOUGH, McKEVITT, THIELE -- read once  and  referred
  to  the  Committee on Environmental Conservation -- recommitted to the
  Committee on Environmental Conservation in  accordance  with  Assembly
  Rule  3,  sec.  2  --  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:
  S 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.
  2. THE SECRETARY MAY DELEGATE TO QUALIFIED  PERSONNEL  OF  COUNTY  AND
CITY  BUILDING  INSPECTORS  HIS  OR HER DUTIES OF REVIEW AND APPROVAL OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01438-02-6
              

A. 2829--A                          2

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.
  S  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 SEVENTEEN AGAINST THE TAX  IMPOSED  BY
THIS  ARTICLE  FOR  THE  INSTALLATION OF A GREEN ROOF. 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  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.
  (7)  WHEN  CREDIT  ALLOWED. THE CREDIT PROVIDED FOR IN THIS SUBSECTION
SHALL BE ALLOWED WITH RESPECT TO  THE  TAXABLE  YEAR,  COMMENCING  AFTER

A. 2829--A                          3

JANUARY  FIRST,  TWO  THOUSAND  SEVENTEEN,  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.
  S 3. This act shall take effect immediately provided that section  one
of  this  act  shall take effect January 1, 2017 and that section two of
this act shall apply to taxable years commencing on or after January  1,
2017;  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.