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See Summary
S T A T E O F N E W Y O R K
________________________________________________________________________
8744
2009-2010 Regular Sessions
I N A S S E M B L Y
June 5, 2009
___________
Introduced by M. of A. KOLB, BACALLES, BARCLAY, BURLING, CALHOUN,
CORWIN, DUPREY, HAYES, McDONOUGH, MOLINARO, OAKS, QUINN, RABBITT,
SCOZZAFAVA, TOBACCO, WALKER -- Multi-Sponsored by -- M. of A. HAWLEY,
JORDAN, McKEVITT, SALADINO, SAYWARD, TEDISCO, THIELE, TOWNSEND -- read
once and referred to the Committee on Economic Development, Job
Creation, Commerce and Industry
AN ACT to amend the environmental conservation law, the state finance
law, the tax law and the real property law, in relation to establish-
ing a statewide green jobs development and recruitment strategy and
creating tax credit incentives to attract green jobs
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The environmental conservation law is amended by adding a
2 new section 3-0308 to read as follows:
3 S 3-0308. GREEN JOBS DEVELOPMENT AND RECRUITMENT STRATEGY.
4 1. THE DEPARTMENT, IN COLLABORATION WITH THE DEPARTMENT OF AGRICUL-
5 TURE AND MARKETS, THE NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT
6 AUTHORITY AND THE EMPIRE STATE DEVELOPMENT CORPORATION, SHALL DO THE
7 FOLLOWING:
8 A. ESTABLISH A STATEWIDE GREEN JOBS DEVELOPMENT AND RECRUITMENT STRAT-
9 EGY TO ATTRACT GREEN JOBS TO THE STATE OF NEW YORK;
10 B. CONVERT EXISTING COMPANIES INTO GREEN JOB PROVIDERS;
11 C. RECRUIT INDIVIDUALS FOR GREEN JOB CAREERS; AND
12 D. ESTABLISH GREEN JOB CURRICULUMS AT BOCES AND COMMUNITY COLLEGES.
13 2. WHENEVER USED IN THIS SECTION:
14 A. "GREEN JOB" SHALL MEAN WORK IN THE ENVIRONMENTAL OR AGRICULTURAL
15 SECTOR OF THE ECONOMY INCLUDING WORK IN GREEN DEVELOPMENT, GREEN POWER
16 PRODUCTION AND/OR ANY WORK UTILIZING GREEN POWER AT A MINIMUM OF TWEN-
17 TY-FIVE PERCENT OF TOTAL ENERGY CONSUMPTION;
18 B. "GREEN DEVELOPMENT" SHALL MEAN EQUIPPING OR RETROFITTING BUILDINGS,
19 HOMES AND FARMS TO INCREASE ENERGY EFFICIENCY; IMPROVING MASS TRANSIT
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11500-02-9
A. 8744 2
1 SYSTEMS; IMPROVING ELECTRICAL TRANSMISSION SYSTEMS; CONVERTING TO GREEN
2 POWER, OR UTILIZING LOCALLY GROWN FOOD PRODUCTS AT A MINIMUM OF TEN
3 PERCENT OF TOTAL PRODUCTS UTILIZED; AND
4 C. "GREEN POWER" SHALL MEAN WIND POWER, SOLAR POWER, NUCLEAR POWER,
5 HYDROPOWER, NATURAL GAS, BIOFUELS, GEOTHERMAL SYSTEMS, ANAEROBIC
6 DIGESTION AND METHANE GAS, INCLUDING THE CAPTURE OF METHANE GAS FROM
7 DECOMPOSING WASTE IN LANDFILLS.
8 S 2. Paragraph (e) of subdivision 12 of section 213 of the state
9 finance law, as added by chapter 705 of the laws of 1993, is amended and
10 a new paragraph (f) is added to read as follows:
11 (e) for certified minority-and women-owned businesses, projects to
12 provide financing necessary to carry out a procurement contract with an
13 agency or authority or other entity of the state or federal govern-
14 ment[.]; OR
15 (F) FOR ANY BUSINESS OR FARM SEEKING FINANCES FOR GREEN DEVELOPMENT,
16 AS DEFINED BY SECTION 3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW AND
17 INCLUDING THE PURCHASE OF ANAEROBIC DIGESTERS OR FOR SWITCHING COMMER-
18 CIAL DAIRY OPERATIONS TO ORGANIC OPERATIONS.
19 S 3. Section 606 of the tax law is amended by adding three new
20 subsections (g-3), (g-4) and (g-5) to read as follows:
21 (G-3) GREEN JOB CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT
22 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE CREATION OR MAINTENANCE
23 OF FULL-TIME GREEN JOBS AT SUCH TAXPAYER'S BUSINESS. THE AMOUNT OF THE
24 CREDIT SHALL BE ONE THOUSAND FIVE HUNDRED DOLLARS FOR GREEN JOBS WITH A
25 SALARY OF FORTY THOUSAND DOLLARS OR LESS OR A CREDIT OF TWO THOUSAND
26 DOLLARS FOR GREEN JOBS WITH A SALARY OF OVER FORTY THOUSAND DOLLARS. A
27 TAXPAYER SHALL BE ALLOWED TO CLAIM SUCH CREDIT FOR UP TO FIVE YEARS.
28 (2) "GREEN JOB" SHALL MEAN WORK IN THE ENVIRONMENTAL OR AGRICULTURAL
29 SECTOR OF THE ECONOMY INCLUDING WORK IN GREEN DEVELOPMENT, GREEN POWER
30 PRODUCTION AND/OR ANY WORK UTILIZING GREEN POWER AT A MINIMUM OF TWEN-
31 TY-FIVE PERCENT OF TOTAL ENERGY CONSUMPTION.
32 (3) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
33 ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
34 ER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE CARRIED OVER TO THE
35 FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR WITH RESPECT TO WHICH
36 THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
37 SUCH YEAR OR YEARS.
38 (G-4) GREEN POWER CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT
39 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR OPERATING SUCH TAXPAYER'S
40 BUSINESS WITH A MINIMUM OF TWENTY-FIVE PERCENT OF TOTAL ENERGY CONSUMP-
41 TION STEMMING FROM GREEN POWER. THE AMOUNT OF SUCH TAX CREDIT SHALL BE
42 EQUAL TO TWENTY-FIVE DOLLARS PER EMPLOYEE, BUT SHALL NOT EXCEED THE
43 TOTAL ENERGY COSTS PAID BY SUCH TAXPAYER.
44 (2) A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
45 THIS ARTICLE FOR OPERATING SUCH TAXPAYER'S BUSINESS WITH A MINIMUM OF
46 FIFTY PERCENT OF TOTAL ENERGY CONSUMPTION STEMMING FROM GREEN POWER. THE
47 AMOUNT OF SUCH TAX CREDIT SHALL BE EQUAL TO FIFTY DOLLARS PER EMPLOYEE,
48 BUT SHALL NOT EXCEED THE TOTAL ENERGY COSTS PAID BY SUCH TAXPAYER.
49 (3) "GREEN POWER" SHALL MEAN WIND POWER, SOLAR POWER, NUCLEAR POWER,
50 HYDROPOWER, NATURAL GAS, BIOFUELS, GEOTHERMAL SYSTEMS, ANAEROBIC
51 DIGESTION AND METHANE GAS, INCLUDING THE CAPTURE OF METHANE GAS FROM
52 DECOMPOSING WASTE IN LANDFILLS.
53 (4) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
54 ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
55 ER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE CARRIED OVER TO THE
56 FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR WITH RESPECT TO WHICH
A. 8744 3
1 THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
2 SUCH YEAR OR YEARS.
3 (G-5) REAL PROPERTY TAX CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A
4 CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR MAINTAINING OR
5 EXCEEDING EMPLOYMENT LEVELS AT SUCH TAXPAYER'S BUSINESS, AS SUCH LEVELS
6 EXISTED WHEN SUCH TAXPAYER INITIALLY APPLIED FOR THIS TAX CREDIT. THE
7 AMOUNT OF SUCH TAX CREDIT SHALL BE EQUAL TO TEN PERCENT OF THE TAXPAY-
8 ER'S REAL PROPERTY TAXES PAID FOR THE TAXABLE YEAR.
9 (2) IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOW-
10 ABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAY-
11 ER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE CARRIED OVER TO THE
12 FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR WITH RESPECT TO WHICH
13 THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
14 SUCH YEAR OR YEARS.
15 S 4. Section 209 of the tax law is amended by adding a new subdivision
16 12 to read as follows:
17 12. FOR ANY TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO
18 THOUSAND TEN, AN ORGANIZATION AS DESCRIBED IN SUBSECTIONS (G-3), (G-4)
19 AND (G-5) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER SHALL BE ALLOWED AN
20 EXEMPTION AGAINST THE TAX IMPOSED BY THIS ARTICLE. FOR A COMPUTATION OF
21 THE AMOUNT OF SUCH EXEMPTION SEE PARAGRAPHS ONE OF SUBSECTIONS (G-3),
22 (G-4) AND (G-5) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER.
23 S 5. The real property tax law is amended by adding a new section
24 421-l to read as follows:
25 S 421-L. EXEMPTION OF CAPITAL IMPROVEMENTS FOR GREEN POWER OR GREEN
26 DEVELOPMENT PROJECTS MADE IN RESIDENTIAL BUILDINGS. 1. RESIDENTIAL
27 BUILDINGS RECONSTRUCTED, ALTERED OR IMPROVED FOR GREEN POWER OR GREEN
28 DEVELOPMENT PURPOSES SUBSEQUENT TO THE EFFECTIVE DATE OF A LOCAL LAW OR
29 RESOLUTION PURSUANT TO THIS SECTION SHALL BE EXEMPT FROM TAXATION AND
30 SPECIAL AD VALOREM LEVIES TO THE EXTENT PROVIDED HEREINAFTER. AFTER A
31 PUBLIC HEARING, THE GOVERNING BOARD OF A COUNTY, CITY, TOWN OR VILLAGE
32 MAY ADOPT A LOCAL LAW AND A SCHOOL DISTRICT, OTHER THAN A SCHOOL
33 DISTRICT SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A
34 RESOLUTION TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION. A
35 COPY OF SUCH LOCAL LAW OR RESOLUTION SHALL BE FILED WITH THE STATE BOARD
36 AND THE ASSESSOR OF SUCH COUNTY, CITY, TOWN OR VILLAGE WHO PREPARES THE
37 ASSESSMENT ROLL ON WHICH THE TAXES OF SUCH COUNTY, CITY, TOWN, VILLAGE
38 OR SCHOOL DISTRICT ARE LEVIED.
39 2. (A) SUCH BUILDINGS SHALL BE EXEMPT TO THE EXTENT OF ONE HUNDRED PER
40 CENTUM OF THE INCREASE IN ASSESSED VALUE THEREOF ATTRIBUTABLE TO SUCH
41 RECONSTRUCTION, ALTERATION OR IMPROVEMENT RELATED TO GREEN POWER OR
42 GREEN DEVELOPMENT PROJECTS FOR SUCH RESIDENTIAL BUILDINGS. FOR THE
43 PURPOSES OF THIS SECTION, THE MARKET VALUE OF THE RECONSTRUCTION, ALTER-
44 ATION OR IMPROVEMENT SHALL BE EQUAL TO THE INCREASED ASSESSED VALUE
45 ATTRIBUTABLE TO SUCH RECONSTRUCTION, ALTERATION OR IMPROVEMENT DIVIDED
46 BY THE CLASS I RATIO IN A SPECIAL ASSESSING UNIT OR THE MOST RECENTLY
47 ESTABLISHED STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION RATE IN THE
48 REMAINDER OF THE STATE, EXCEPT WHERE THE STATE EQUALIZATION RATE OR
49 SPECIAL EQUALIZATION RATE EQUALS OR EXCEEDS NINETY-FIVE PERCENT, IN
50 WHICH CASE THE INCREASE IN ASSESSED VALUE ATTRIBUTABLE TO SUCH RECON-
51 STRUCTION, ALTERATION OR IMPROVEMENT SHALL BE DEEMED TO EQUAL THE MARKET
52 VALUE OF SUCH RECONSTRUCTION, ALTERATION OR IMPROVEMENT.
53 (B) NO SUCH EXEMPTION SHALL BE GRANTED FOR RECONSTRUCTION, ALTERATIONS
54 OR IMPROVEMENTS UNLESS:
A. 8744 4
1 (I) SUCH RECONSTRUCTION, ALTERATION OR IMPROVEMENT WAS COMMENCED
2 SUBSEQUENT TO THE EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED
3 PURSUANT TO SUBDIVISION ONE OF THIS SECTION; AND
4 (II) THE GREATER PORTION, AS SO DETERMINED BY SQUARE FOOTAGE, OF THE
5 BUILDING RECONSTRUCTED, ALTERED OR IMPROVED IS AT LEAST FIVE YEARS OLD.
6 (C) FOR PURPOSES OF THIS SECTION THE TERMS RECONSTRUCTION, ALTERATION
7 AND IMPROVEMENT SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIRS.
8 3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
9 OF SUCH BUILDING ON A FORM PRESCRIBED BY THE STATE BOARD. THE APPLICA-
10 TION SHALL BE FILED WITH THE ASSESSOR OF THE CITY HAVING THE POWER TO
11 ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE APPROPRIATE TAXABLE STATUS
12 DATE OF SUCH CITY.
13 4. IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION PURSU-
14 ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
15 BUILDING SHALL THEREAFTER BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
16 LEVIES AS HEREIN PROVIDED COMMENCING WITH THE ASSESSMENT ROLL PREPARED
17 ON THE BASIS OF THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION THREE
18 OF THIS SECTION. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO
19 THIS SECTION SHALL BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL
20 WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN IN A
21 SEPARATE COLUMN.
22 5. FOR THE PURPOSES OF THIS SECTION, A RESIDENTIAL BUILDING SHALL MEAN
23 ANY BUILDING OR STRUCTURE DESIGNED AND OCCUPIED EXCLUSIVELY FOR RESIDEN-
24 TIAL PURPOSES BY NOT MORE THAN ONE FAMILY.
25 6. FOR THE PURPOSES OF THIS SECTION, GREEN POWER SHALL MEAN WIND
26 POWER, SOLAR POWER, NUCLEAR POWER, HYDROPOWER, NATURAL GAS, BIOFUELS,
27 ANAEROBIC DIGESTION AND METHANE GAS, INCLUDING THE CAPTURE OF METHANE
28 GAS FROM DECOMPOSING WASTE IN LANDFILLS.
29 7. FOR THE PURPOSES OF THIS SECTION, GREEN DEVELOPMENT SHALL MEAN
30 EQUIPPING OR RETROFITTING BUILDINGS, HOMES AND FARMS TO INCREASE ENERGY
31 EFFICIENCY; IMPROVING MASS TRANSIT SYSTEMS; IMPROVING ELECTRICAL TRANS-
32 MISSION SYSTEMS; CONVERTING TO GREEN POWER, OR UTILIZING LOCALLY GROWN
33 FOOD PRODUCTS AT A MINIMUM OF TEN PERCENT OF TOTAL PRODUCTS UTILIZED.
34 8. IN THE EVENT THAT A BUILDING GRANTED AN EXEMPTION PURSUANT TO THIS
35 SECTION CEASES TO BE USED PRIMARILY FOR RESIDENTIAL PURPOSES BY THE
36 OWNER WHO WAS GRANTED THE EXEMPTION PURSUANT TO THIS SECTION OR TITLE
37 THERETO IS TRANSFERRED TO OTHER THAN THE SPOUSE OF THE OWNER, THE
38 EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL CEASE.
39 9. SUCH CITY MAY, BY ITS LOCAL LAW OR RESOLUTION:
40 (A) REDUCE THE PER CENTUM OF EXEMPTION OTHERWISE ALLOWED PURSUANT TO
41 THIS SECTION;
42 (B) LIMIT ELIGIBILITY FOR THE EXEMPTION TO THOSE FORMS OF RECON-
43 STRUCTION, ALTERATIONS OR IMPROVEMENTS AS ARE PRESCRIBED IN SUCH LOCAL
44 LAW OR RESOLUTION;
45 (C) PROVIDE THAT THE EXEMPTION SHALL BE APPLICABLE ONLY TO THOSE
46 IMPROVEMENTS WHICH WOULD OTHERWISE RESULT IN AN INCREASE IN THE ASSESSED
47 VALUATION OF THE REAL PROPERTY BUT WHICH CONSIST OF AN ADDITION, REMOD-
48 ELING OR MODERNIZATION TO AN EXISTING RESIDENTIAL STRUCTURE TO PREVENT
49 PHYSICAL DETERIORATION OF THE STRUCTURE OR TO COMPLY WITH APPLICABLE
50 BUILDING, SANITARY, HEALTH AND/OR FIRE CODES.
51 S 6. Subdivision (a) of section 1115 of the tax law is amended by
52 adding a new paragraph 44 to read as follows:
53 (44) RETAIL SALES OF ANY MATERIALS, PRODUCTS OR SERVICES PURCHASED FOR
54 THE PURPOSE OF GREEN POWER OR GREEN DEVELOPMENT PROJECTS FOR RESIDENTIAL
55 BUILDINGS OR BUSINESSES.
A. 8744 5
1 S 7. Subparagraph (i) of paragraph 1 of subdivision (a) of section
2 1210 of the tax law, as amended by section 34 of part S-1 of chapter 57
3 of the laws of 2009, is amended to read as follows:
4 (i) Either, all of the taxes described in article twenty-eight of this
5 chapter, at the same uniform rate, as to which taxes all provisions of
6 the local laws, ordinances or resolutions imposing such taxes shall be
7 identical, except as to rate and except as otherwise provided, with the
8 corresponding provisions in such article twenty-eight, including the
9 definition and exemption provisions of such article, so far as the
10 provisions of such article twenty-eight can be made applicable to the
11 taxes imposed by such city or county and with such limitations and
12 special provisions as are set forth in this article. The taxes author-
13 ized under this subdivision may not be imposed by a city or county
14 unless the local law, ordinance or resolution imposes such taxes so as
15 to include all portions and all types of receipts, charges or rents,
16 subject to state tax under sections eleven hundred five and eleven
17 hundred ten of this chapter, except as otherwise provided. (i) Any local
18 law, ordinance or resolution enacted by any city of less than one
19 million or by any county or school district, imposing the taxes author-
20 ized by this subdivision, shall, notwithstanding any provision of law to
21 the contrary, exclude from the operation of such local taxes all sales
22 of tangible personal property for use or consumption directly and
23 predominantly in the production of tangible personal property, gas,
24 electricity, refrigeration or steam, for sale, by manufacturing, proc-
25 essing, generating, assembly, refining, mining or extracting; and all
26 sales of tangible personal property for use or consumption predominantly
27 either in the production of tangible personal property, for sale, by
28 farming or in a commercial horse boarding operation, or in both; and,
29 unless such city, county or school district elects otherwise, shall omit
30 the provision for credit or refund contained in clause six of subdivi-
31 sion (a) or subdivision (d) of section eleven hundred nineteen of this
32 chapter. (ii) Any local law, ordinance or resolution enacted by any
33 city, county or school district, imposing the taxes authorized by this
34 subdivision, shall omit the residential solar energy systems equipment
35 exemption provided for in subdivision (ee) [and], THE GREEN POWER OR
36 GREEN DEVELOPMENT PROJECTS EXEMPTION PROVIDED FOR IN PARAGRAPH
37 FORTY-FOUR OF SUBDIVISION (A) AND the clothing and footwear exemption
38 provided for in paragraph thirty of subdivision (a) of section eleven
39 hundred fifteen of this chapter, unless such city, county or school
40 district elects otherwise as to either such residential solar energy
41 systems equipment exemption or such clothing and footwear exemption OR
42 SUCH GREEN POWER OR GREEN DEVELOPMENT PROJECTS EXEMPTION.
43 S 8. Section 1210 of the tax law is amended by adding a new subdivi-
44 sion (p) to read as follows:
45 (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
46 NANCE OR RESOLUTION TO THE CONTRARY: (1) ANY CITY, COUNTY OR SCHOOL
47 DISTRICT IN WHICH THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED EIGHT OF
48 THIS CHAPTER ARE IN EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY,
49 IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE SAME
50 EXEMPTIONS FROM SUCH TAXES AS THE GREEN POWER AND/OR GREEN DEVELOPMENT
51 PROJECTS EXEMPTION FROM STATE SALES AND COMPENSATING USE TAXES DESCRIBED
52 IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
53 FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH
54 IN PARAGRAPH TWO OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH
55 THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH ENACT-
56 MENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN AMENDMENT TO SUCH
A. 8744 6
1 SECTION ELEVEN HUNDRED EIGHT AND SUCH SECTION ELEVEN HUNDRED EIGHT SHALL
2 BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY HAD BEEN DULY
3 ENACTED BY THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR.
4 (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
5 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
6 SECTION ONE. RECEIPTS FROM SALES OF AND CONSIDERATION GIVEN OR
7 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, PROPERTY AND SERVICES
8 EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO PARAGRAPH
9 44 OF SUBDIVISION (A) OF SECTION 1115 OF THE TAX LAW SHALL ALSO BE
10 EXEMPT FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
11 TION.
12 SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT THE
13 YEAR, BUT NOT EARLIER THAN THE YEAR 2010) AND SHALL APPLY TO SALES MADE,
14 SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
15 ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
16 AND 1217 OF THE NEW YORK TAX LAW.
17 S 9. This act shall take effect immediately; provided, however, that:
18 (a) the department of environmental conservation shall promulgate
19 rules and regulations necessary and appropriate to carry out the
20 purposes of this act; and
21 (b) the amendments to subparagraph (i) of paragraph 1 of subdivision
22 (a) of section 1210 of the tax law made by section seven of this act
23 shall take effect on the same date and in the same manner as section 34
24 of part S-1 of chapter 57 of the laws of 2009, as amended, takes effect.
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