New York S 6099: Relates to credits against tax for homeowners and businesses who invest in green infrastructure

Bill Text

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S06099 Summary:

BILL NOS06099 

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SAME ASNo Same As

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SPONSORPARKER

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COSPNSR

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MLTSPNSR

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Amd §§606 & 210-B, Tax L

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Relates to credits against tax for homeowners and businesses who invest in green infrastructure.

Go to top S06099 Actions:

BILL NOS06099 

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03/05/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06099 Committee&nbspVotes:

Go to topS06099 Floor&nbspVotes:

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

Go to topS06099 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6099

 2025-2026 Regular Sessions

 IN SENATE

 March 5, 2025
 ___________

 Introduced by Sen. PARKER -- 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 credits against tax for
 homeowners and businesses who invest in green infrastructure

 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) Credit for homeowners and businesses to invest in green infras-
 4 tructure. (1) Homeowners who construct green infrastructure as part of
 5 their real property, during the taxable year, shall be eligible to
 6 receive a tax credit for up to fifty percent of the cost of
 7 construction, not exceeding ten thousand dollars.
 8 (2) Businesses who construct green infrastructure as part of their
 9 real property, during the taxable year, shall be eligible to receive a
 10 tax credit for up to fifty percent of the cost of construction, not
 11 exceeding ten thousand dollars.
 12 (3) For purposes of this subsection, the following definitions shall
 13 apply:
 14 (a) "Homeowner" is defined as a New York resident for the past twen-
 15 ty-four months and who owns a single family or multi-family dwelling for
 16 residential purposes within New York state.
 17 (b) "Business" shall mean any business whose principal place of busi-
 18 ness is located in New York state, and has been located in the state for
 19 the previous thirty-six months.
 20 (c) "Green infrastructure" shall mean any cost-effective, resilient
 21 approach to managing wet weather impacts that provides many community
 22 benefits. For example, while single-purpose gray stormwater infrastruc-
 23 ture, conventional piped drainage and water treatment systems are
 24 designed to move urban stormwater away from the built environment, green
 25 infrastructure reduces and treats stormwater at its source while deliv-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10653-01-5

 S. 6099 2

 1 ering environmental, social and economic benefits. Green infrastructure
 2 shall include but not be limited to downspout disconnection, rainwater
 3 harvesting, rain gardens, planter boxes, permeable pavements, and green
 4 roofs.
 5 (d) "Downspout disconnection" shall mean a practice which reroutes
 6 rooftop drainage pipes from draining rainwater into the storm sewer to
 7 draining it into rain barrels, cisterns, or permeable areas.
 8 (e) "Rainwater harvesting" shall mean a system which collects and
 9 stores rainfall for later use. When designed appropriately, they slow
 10 and reduce runoff and provide a source of water.
 11 (f) "Rain gardens" shall mean versatile features that can be installed
 12 in almost any unpaved space. Also known as bioretention or bioinfiltra-
 13 tion cells, rain gardens are shallow, vegetated basins that collect and
 14 absorb runoff from rooftops, sidewalks, and streets. This practice
 15 mimics natural hydrology by infiltrating, and evaporating and transpir-
 16 ing, or "evapotranspiring," stormwater runoff.
 17 (g) "Planter boxes" shall mean urban rain gardens with vertical walls
 18 and either open or closed bottoms. They collect and absorb runoff from
 19 sidewalks, parking lots and streets and are ideal for space-limited
 20 sites in dense urban areas and as a streetscaping element.
 21 (h) "Permeable pavements" shall mean pavements which infiltrate, treat
 22 and/or store rainwater where it falls. Such pavements can be made of
 23 pervious co