What's happening
This bill creates a tax credit for New York homeowners, excluding NYC, who make stormwater system improvements to reduce sewer overloading.
Why it matters
Targets Areas with Sewer Overload Problems. The credit specifically applies to homeowners in regions under a consent order from the Department of Environmental Conservation, meaning it’s aimed at places with known stormwater and sewer overloading issues, not statewide. This focuses state resources on communities with pressing infrastructure and environmental challenges.
Incentivizes Private Investment in Public Good. By offering a tax credit for up to 50% of stormwater infrastructure costs (max $3,000), the bill encourages homeowners to make improvements that not only protect their own property but also reduce strain on public sewer systems—potentially lowering the risk of sewage overflows and water pollution for the broader community.
Excludes New York City Residents. Homeowners in cities with populations over one million (effectively, New York City) are excluded. This means the bill is designed to address issues more common in smaller cities and suburban or rural areas, possibly because NYC has different infrastructure or its own relevant programs.
Defines Eligible Projects and Homeowners Clearly. Only New York residents for at least 24 months who own residential property qualify, and only specific types of modifications (to stormwater, drainage, or water treatment systems) are covered—ensuring the tax credit is used for genuinely impactful improvements.
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Who cares
Homeowners in areas under DEC consent orders
Eligible owners of single-family or multifamily homes could receive a tax credit covering up to 50% of qualifying stormwater work, capped at $3,000, if they have been New York residents for the past 24 months.
Homeowners in cities with at least one million residents
The bill would exclude them from the credit, regardless of their stormwater improvements.
Stormwater infrastructure and drainage contractors
The credit could encourage eligible homeowners to invest in modifications, repairs and improvements to stormwater infrastructure, piped drainage and water treatment systems.
Sewer system operators in consent-order areas
Qualifying work would aim to limit stormwater runoff from homes so it does not overburden a single sewer system.
Headline styles
Tax Credits for Stormwater Upgrades
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to rules
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6935
2017-2018 Regular Sessions
IN SENATE
November 3, 2017
Introduced by Sen. JACOBS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to credits against tax for homeowners who invest in certain stormwater modifications, repairs and improvements
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (ccc) to read as follows:
(ccc) Credit for homeowners to invest in certain stormwater modifications, repairs and improvements. (1) Homeowners who construct modifications, repairs and improvements during the taxable year to their real property to limit the amount of stormwater runoff so as to not overburden the single sewer system in certain areas that are under a consent order from the department of environmental conservation shall be eligible to receive a tax credit for up to fifty percent of the cost of such modifications, repairs and improvements, not exceeding three thousand dollars.
(2) For purposes of this subsection, the following definitions shall apply:
(A) "Homeowner" is defined as a New York resident for the past twenty-four months and who owns a single family or multi-family dwelling for residential purposes within New York state.
(B) "Modifications and repairs" shall mean any modifications, repairs and improvements to any stormwater infrastructure, conventional piped drainage and water treatment systems designed to move storm water away from the homeowner's residence so as to not overburden a single sewer system in certain areas.
(3) The provisions of this section shall not apply to any homeowner who lives in a city with a population of one million or more.
§ 2. This act shall take effect immediately and shall apply to taxable years commencing on and after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11468-02-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to credits against tax for homeowners who invest in certain stormwater modifications, repairs and improvements
Purpose
This bill would incentivize homeowners to upgrade their water drainage systems and reduce the likelihood that sewage systems are over-burdened during period of higher precipitation, spilling untreated sewage into New York's waterways.
Summary of provisions
Section 1. Adds a new subsection to Section 606 of the tax law to include a credit for homeowners to invest in certain storm water modifi- cations, repairs and improvements.
Section 2. Sets the effective date.
Justification
Many local jurisdictions in New York State face the challenges of aging water infrastructure. Accordingly, these jurisdictions face the problem of having sewer systems which are susceptible to over flow during peri- ods of high precipitation. Unfortunately, this can lead to untreated sewage overflowing into New York's waterways. This bill seeks to amelio- rate this situation by incentivizing homeowners to upgrade their water drainage systems and reduce the likelihood that our sewage systems will become over-burdened during periods of high precipitation, and spill untreated sewage into New York's waterways.
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.