Creates New York city parks, tree and urban forestry fund

Summary of specific provisions

This bill establishes legislative-find- ings and intent for funding a New York city parks, tree and urban fores- try fund and it authorizes the State Comptroller and the Commissioner of Taxation and Finance to jointly establish this special fund. It shall be the duty of the commissioner of the department of parks and recreation of New York City to ensure that such moneys are spent only for the purposes stated. Moneys of such fund shall be made available to the commissioner of the department of parks and recreation of New York city, upon such submission of certified vouchers and shall be used only for the planting of trees and shrubs, park preservation and expansion, main- tenance and improvement of botanical gardens in New York city and to further effectuate the stated purposes of article 53 of the environ- mental conservation law. The commissioner shall make available up to,- but not more than, fifteen percent of the total amount in the fund for the maintenance and improvement of botanical gardens in New York City.

This bill amends the tax law to provide for a Gift for New York City parks, trees and urban forestry fund to be placed on the personal income tax return section of the New York City income tax form. Individuals residing in New York City may elect to contribute to this fund by having a refund credited to the fund or by indicating that an overpayment of taxes owed is to be credited to the fund.

Justification

In recent years there is an increasing awareness of world wide global warming and the effect of the carbon dioxide emissions on that global warming. Six of the hottest years on record occurred in the 1980's. Winters here in the Northeast have become wanner and drier. It is common for television weather reporters to refer to global warming when discussing our weather. Global warming not only affects our comfort level but the cost of energy and the quality of air that we breathe.

Several important facts need to be remembered when discussing the solutions to global warming.

-greenhouse gas emissions, created by the burning of fossil fuels in our cars and power plants, linger in the atmosphere for decades.

-reforestation is the only post-combustion measure that can contribute to reducing the threat of global warming.

-according to a recent study by the New York State Energy Office on carbon reduction, planting of trees in urban areas is one of, if not the most, cost effective measure for reducing carbon emissions. Its cost is a minus $9 per ton of carbon reduced.

All these pertinent facts are addressed by this bill. For years the state and city has looked into the federal government to fund reforesta- tion efforts. Funds in past years have dwindled to $10,000 for statewide efforts. We can no longer wait for other venues to fund this important and cost effective measure. We should give the people of the City of New York the opportunity to act locally while thinking globally. The tax return checkoff would enable people who wish to better their own envi- ronment as well as contribute to a worldwide reduction in carbon emis- sions the opportunity to do so without using general fund moneys in these tough fiscal times.

Prior legislative history

1991-92: A.10389 referred to Tourism. 1993- 94: A.3263 referred to Tourism. 1995: A.4671 passed Tourism, referred to Ways and Means. 1996: A.4671 referred to Tourism. 1997: A.5352 passed Assembly, 1998: A.5352 passed Assembly, 1999: A.5407 passed Assembly, referred to Senate Finance. 2000: 5407: returned to Assembly, passed Assembly, referred to Senate Finance. 2001:A.4448 passed Assembly. 2002:A4448-b passed Assembly. 2003:A1427 passed Assembly. 2904: A 1427-A passed Assembly. 2005: A1820 referred to Tourism, Arts and Sports Devel- opment. 2006: A1820 passed Assembly. 2007-08: A.2164 passed Assembly.

Fiscal implications

Because this is essentially a bill to provide fund- ing, there would be little fiscal impact.

Effective date

This act shall take effect January 1, 2012; provided, however, that the department of taxation and finance shall effectuate the provisions of section of this act on or before such effective date.