BILL NUMBER: S5368
SPONSOR: COMRIE
 
TITLE OF BILL:
An act to amend the tax law, in relation to establishing a tree removal
and emerald ash elimination credit
 
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to allow for an individual taxpayer to
utilize a personal income tax credit when he or she incurs costs for
tree removal, as recommended by a certified arborist or forester, or
costs for tree treatment for infection of emerald ash borer.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Amends section 606 of the tax law by adding a new subsection
establishing the tax credit for tree removal or tree treatment from
emerald ash borer infection.
Section 2: Sets the effective date
 
JUSTIFICATION:
The Tree Removal and Emerald Ash Elimination (TREE) Credit will assist
homeowners across New York State who are incurring costs because of an
infection of the emerald ash beetle.
According to the DEC, 'The emerald ash borer is responsible for the
destruction of over 50 million ash trees in the U.S. since its discovery
in Michigan." With approximately 900 million ash trees in New York
State, this beetle is a huge threat. Homeowners across the state are
either required by localities to remove the trees or follow the advice
of arborists to avoid later destruction that is possible from a falling
dead tree. Each tree removal can cost an average of $500. Beyond that,
the DEC estimated that the "annual contribution of forest-based manufac-
turing and forest related recreation and tourism to the New York State
economy is over $9 billion."
One way or another, New Yorkers are losing to the emerald ash. To count-
er this invasive species, this bill establishes two personal income tax
credits. One credit is for the removal of an infected tree, as recom-
mended by a certified arborist or forester, who determines that a tree
has been irreparably infected by the emerald ash borer. The second cred-
it is for the costs of insecticide treatment injections when a tree has
a likely invasion of emerald ash. Most of these injections are directed
into the trunk of an ash tree, from where the insecticide travels
through the tree's vascular system and is distributed throughout the
tree. Other injection options include soil injections or drenches, lower
trunk sprays, or protective sprays to the trunk, main branches, and
foliage. Treatment injections cost approximately $53 per 17 inch diam-
eter tree for two years and must be applied for a couple years at least
to stave off total destruction of a tree.
After either removal or treatment of a tree, the homeowner may apply for
a tax credit against his or her tax liability. The removal credit shall
be for 50% of the cost of removal, capped at $300 per tree. The treat-
ment credit shall be for the lesser of $100 or 50% the cost of treatment
per tree.
 
PRIOR LEGISLATIVE HISTORY:
2015-16: Referred to Rules and Amended
2017-18: S.1806/A.7375
2019-20: S.2708A
2021-22: S.5302
S5716: 2024
 
FISCAL IMPLICATIONS:
Maximum of $10 million to the state.
 
EFFECTIVE DATE:
This act shall take effect on the one hundred eightieth day after it
shall have become a law.

Statutes affected:
S5368: 606 tax law