BILL NUMBER: S1533
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:
2023/24:S2580-Referred to Environmental Conservation
2021/22: 53216 - Referred to Environmental Conservation
2019/20:S6072 - Referred to Environmental Conservation
2017/18:S5652 - Referred to Environmental Conservation
2016/15:S1814 - 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
08/07:54362- 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, 2026; 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 an effective date.

Statutes affected:
S1533: 606 tax law