New York S 5368: Relates to establishing a tree removal and emerald ash elimination credit

Bill Text

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S05368 Summary:

BILL NOS05368 

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SAME ASNo Same As

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SPONSORCOMRIE

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Establishes a tree removal and emerald ash elimination credit; provides that the aggregate amount of tax credits allowed in any calendar year statewide shall be ten million dollars.

Go to top S05368 Actions:

BILL NOS05368 

&nbsp

02/21/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05368 Committee&nbspVotes:

Go to topS05368 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS05368 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5368

 2025-2026 Regular Sessions

 IN SENATE

 February 21, 2025
 ___________

 Introduced by Sen. COMRIE -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to establishing a tree removal
 and emerald ash elimination credit

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (bbb) to read as follows:
 3 (bbb) Tree removal and emerald ash elimination credit. (1) General.
 4 An individual taxpayer shall be allowed a credit for taxable years
 5 beginning on or after January first, two thousand twenty-six against the
 6 tax imposed by this article for the costs of removal of a tree infested
 7 with the emerald ash borer (Agurilus planipennis), when such removal is
 8 recommended by a certified arborist or forester for the lone reason of
 9 hosting an emerald ash borer infection. The amount of the credit shall
 10 be the lesser of three hundred dollars per tree or fifty percent of the
 11 total cost of removal per tree.
 12 (2) Tax credit. An individual taxpayer shall be allowed a credit for
 13 taxable years beginning on or after January first, two thousand twenty-
 14 six against the tax imposed by this article for the costs associated
 15 with insecticide injection treatments to a tree infected with the emer-
 16 ald ash borer. The amount of the credit shall be the lesser of one
 17 hundred dollars per tree or fifty percent of the total cost of treatment
 18 per tree.
 19 (3) Tree removal and emerald ash elimination costs. (A) The term
 20 "costs of removal" includes the cost of an assessment from an arborist
 21 or forester, any initial appraisals of the tree or trees, municipal or
 22 otherwise, labor costs of removing the tree, any disposal fees, and any
 23 cleanup fees; except any state or local sales tax applicable to the
 24 services performed.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09502-01-5

 S. 5368 2

 1 (B) The term "costs associated with insecticide injection treatments"
 2 includes the costs of an assessment from an arborist or forester, any
 3 initial appraisals of the tree or trees, municipal or otherwise, costs
 4 of application services of the treatment or treatments, and any follow-
 5 up fees; except any state or local sales tax applicable to the services
 6 performed.
 7 (4) Amount of credit. The aggregate amount of tax credits allowed
 8 under this subsection in any calendar year statewide shall be ten
 9 million dollars.
 10 (5) Tree removal and emerald ash elimination for qualified taxpayers.
 11 A property owner who incurs costs for removing or treating with
 12 injections a tree or trees as in this section, must be removing or
 13 injecting the tree from residential property or mixed-use property,
 14 which is:
 15 (A) located in this state;
 16 (B) owned by the taxpayer; and
 17 (C) used by the taxpayer as such taxpayer's principal residence,
 18 secondary residence, or rental property.
 19 (6) When credit allowed. The credit provided for in this subsection
 20 shall be allowed with respect to the taxable year, commencing after
 21 January first, two thousand twenty-six in which the removal work is
 22 completed and paid for.
 23 (7) Carryover of credit. If the amount of the credit, and carryovers
 24 of such credit, allowable under this subsection for any taxable year
 25 shall exceed the taxpayer's tax for such year, such excess amo