S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7200

                            I N  S E N A T E

                               May 5, 2014
                               ___________

Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to environmental zones

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 6 of subsection (b) of section 21 of the tax law,
as  amended  by  section 1 of part H of chapter 577 of the laws of 2004,
subparagraph (B) and the closing paragraph as amended by  section  1  of
part G of chapter 62 of the laws of 2006, is amended to read as follows:
  (6) Environmental zones (EN-Zones). An "environmental zone" shall mean
an  area designated as such by the commissioner of economic development.
[Such] WITH RESPECT TO ANY QUALIFIED SITE FOR WHICH  THE  DEPARTMENT  OF
ENVIRONMENTAL  CONSERVATION  HAS  ISSUED  A NOTICE TO THE TAXPAYER ON OR
AFTER JULY FIRST, TWO THOUSAND FOURTEEN THAT  ITS  REQUEST  FOR  PARTIC-
IPATION  HAS  BEEN  ACCEPTED UNDER SUBDIVISION SIX OF SECTION 27-1407 OF
THE ENVIRONMENTAL CONSERVATION LAW, SUCH areas so designated  are  areas
which  are census tracts and block numbering areas which, as of the [two
thousand] MOST RECENT census, satisfy either of the following criteria:
  (A) areas that have both:
  (i) a poverty rate of at least twenty percent for the  year  to  which
the data relate; and
  (ii)  an  unemployment  rate of at least one and one-quarter times the
statewide unemployment rate for the year to which the data relate, or;
  (B) areas that have a poverty rate of at least two times  the  poverty
rate for the county in which the areas are located for the year to which
the  data  relate provided, however, that a qualified site shall only be
deemed to be located in an environmental zone  under  this  subparagraph
(B)  if such site was the subject of a brownfield site cleanup agreement
pursuant to section 27-1409 of the environmental conservation  law  that
was entered into prior to September first, two thousand ten.
  (C)  WITH  RESPECT  TO  ANY QUALIFIED SITE FOR WHICH THE DEPARTMENT OF
ENVIRONMENTAL CONSERVATION HAS ISSUED A NOTICE TO THE  TAXPAYER  BETWEEN
JANUARY  FIRST,  TWO  THOUSAND  ELEVEN  AND JUNE THIRTIETH, TWO THOUSAND

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

                                                           LBD14947-01-4

S. 7200                             2

FOURTEEN THAT ITS REQUEST FOR  PARTICIPATION  HAS  BEEN  ACCEPTED  UNDER
SUBDIVISION  SIX  OF  SECTION  27-1407 OF THE ENVIRONMENTAL CONSERVATION
LAW, ENVIRONMENTAL ZONES SHALL INCLUDE SUCH AREAS THAT MEET THE CRITERIA
CONTAINED  IN  SUBPARAGRAPH  (A)  OF THIS PARAGRAPH AS OF EITHER THE TWO
THOUSAND CENSUS OR THE MOST RECENT CENSUS.
  Such designation shall be made and a list of  all  such  environmental
zones  shall  be established by the commissioner of economic development
[no later than December thirty-first,  two  thousand  four]  BEFORE  THE
LATER OF NINETY DAYS AFTER THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS
OF  TWO  THOUSAND  FOURTEEN  THAT  AMENDED THIS PARAGRAPH OR NINETY DAYS
FOLLOWING THE OFFICIAL PUBLICATION OF THE MOST RECENT CENSUS,  provided,
however,  that a qualified site shall only be deemed to be located in an
environmental zone under subparagraph (B) of this paragraph if such site
was the subject of a  brownfield  site  cleanup  agreement  pursuant  to
section  27-1409  of the environmental conservation law that was entered
into prior to September first, two thousand ten.
  S 2. This act shall take effect July 1, 2014 and shall  apply  to  any
qualified  sites  for which the department of environmental conservation
has issued a notice to the taxpayer on or after January 1, 2011 that its
request for participation has  been  accepted  under  subdivision  6  of
section  27-1407 of the environmental conservation law, provided, howev-
er, that  the  provisions  of  subparagraph  (C)  of  paragraph  (6)  of
subsection  (b) of section 21 of the tax law, as added by section one of
this act shall apply to tax years beginning  on  and  after  January  1,
2014.