Bill Text: NY S07442 | 2023-2024 | General Assembly | Introduced


Bill Title: Enacts the "omnibus renewable energy progress act"; requires state operations to use one hundred percent renewable electricity by two thousand thirty (Part A); exempts payment in lieu of taxes revenue from property tax cap calculations (Part B); requires the office of renewable energy siting to develop a procedure to process any financial security or letter of credit required by the office (Part C); relates to the recycling of solar photovoltaic panels (Part D); directs the New York power authority to propose a minimum of four priority transmission projects to address the areas of highest need on the bulk transmission system (Part E); relates to the endangered and threatened species mitigation bank fund (Part F); exempts renewable energy systems from certain requirements related to energy facilities (Part G); ensures the safe and efficient delivery of materials for the timely construction of major renewable energy facilities in furtherance of the goals mandated by the New York state climate leadership and community (Part H); defines land used in agricultural production for the purposes of an agricultural property tax exemption (Part I); updates climate law goals for energy storage and renewable generation (Part J); establishes a sales tax exemption for energy storage (Part K); relates to residential solar tax credits (Part L); enacts the "solar for all homes and businesses act" (Part M).

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07442 Detail]

Download: New_York-2023-S07442-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7442

                               2023-2024 Regular Sessions

                    IN SENATE

                                      May 25, 2023
                                       ___________

        Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN ACT to amend the public buildings law, the  education  law,  and  the
          public  authorities  law, in relation to requiring state operations to
          use one hundred percent renewable electricity by two  thousand  thirty
          (Part A); to amend the general municipal law and the education law, in
          relation  to  exempting payment in lieu of taxes revenue from property
          tax cap calculations (Part B); to amend the executive law, in relation
          to requiring the office of renewable energy siting to develop a proce-
          dure to process any financial security or letter of credit required by
          the office (Part C); to amend the public authorities law, the tax  law
          and  the  economic  development  law,  in relation to the recycling of
          solar photovoltaic panels (Part D); to amend Part JJJ of chapter 58 of
          the laws of 2020, amending the  public  service  law  and  other  laws
          relating  to accelerating the growth of renewable energy facilities to
          meet critical state energy policy goals, in relation to directing  the
          New  York power authority to propose a minimum of four priority trans-
          mission projects to address the areas of  highest  need  on  the  bulk
          transmission  system (Part E); to amend the environmental conservation
          law, in relation to the endangered and threatened  species  mitigation
          bank  fund  (Part  F); to amend the public service law, in relation to
          exempting renewable energy systems from certain  requirements  related
          to energy facilities (Part G); to ensure the safe and efficient deliv-
          ery of materials for the timely construction of major renewable energy
          facilities  in furtherance of the goals mandated by the New York state
          climate leadership and community protection act (Part H); to amend the
          agriculture and markets law, in relation  to  defining  land  used  in
          agricultural  production  for the purposes of an agricultural property
          tax exemption (Part I); to amend the  environmental  conservation  law
          and  the public service law, in relation to updating climate law goals
          for energy storage and renewable generation (Part J); to amend the tax
          law, in relation to establishing a  sales  tax  exemption  for  energy
          storage  (Part  K);  to  amend the tax law, in relation to residential

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10480-02-3

        S. 7442                             2

          solar tax credits (Part L); and to amend the energy law,  in  relation
          to enacting the "solar for all homes and businesses act of 2023" (Part
          M)

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

     1    Section 1. This act shall be known and may be cited  as  the  "omnibus
     2  renewable energy progress act".
     3    §  2.  Legislative  findings and statement of purpose. The legislature
     4  hereby finds, determines, and declares:
     5    1. Chapter 106 of the laws of 2019 enacted the New York state  climate
     6  leadership  and community protection act (the "CLCPA") and chapter 58 of
     7  the laws of 2020 enacted the accelerated  renewable  energy  growth  and
     8  community  benefit  act ("AREGCBA"), both of which are aimed at fighting
     9  climate change and decarbonizing the electricity  sector  in  New  York.
    10  These two acts, among other things:
    11    (a) directed the department of environmental conservation to establish
    12  a statewide greenhouse gas emissions limit as a percentage of 1990 emis-
    13  sions as follows: (i) 2030: 60% of 1990 emissions; and (ii) 2050: 15% of
    14  1990 emissions;
    15    (b)  directed  the  public service commission to establish programs to
    16  require that a minimum of 70% statewide electric generation be  produced
    17  by  renewable  energy  systems  by  2030,  and that by the year 2040 the
    18  statewide electrical demand system will generate zero emissions;
    19    (c) created the office of renewable energy siting  to  coordinate  the
    20  environmental  review  and  permitting  of  large-scale renewable energy
    21  projects;
    22    (d) directed the public service commission to initiate a comprehensive
    23  study of the state's power grid  to  identify  distribution  and  trans-
    24  mission  infrastructure  needed  to  enable  the state to meet the CLCPA
    25  targets, and based on such study, develop plans  that  provide  for  the
    26  timely   development  of  local  transmission  and  distribution  system
    27  upgrades by the state's regulated utilities and the  Long  Island  power
    28  authority;  and  identify  bulk  transmission investments that should be
    29  undertaken, including projects that should   be undertaken on  an  expe-
    30  dited  basis in cooperation with the power authority of the state of New
    31  York; and
    32    (e) directed the department of environmental conservation to create an
    33  endangered species mitigation bank fund to improve the efficiency of the
    34  species protection review and mitigation process for large scale renewa-
    35  ble energy facilities.
    36    2. In order to achieve the CLCPA targets and the goals of the AREGCBA,
    37  the state shall take appropriate action to ensure that:
    38    (a) new renewable energy generation projects can be sited in a  timely
    39  and  cost-effective  manner  that  continues to include consideration of
    40  local laws concerning zoning, the environment or public health and safe-
    41  ty, and continues to avoid or minimize, to the maximum extent  practica-
    42  ble, adverse environmental impacts; and
    43    (b)  renewable energy can be efficiently and cost-effectively injected
    44  into the state's distribution and transmission system  for  delivery  to
    45  regions of the state where it is needed; and
    46    (c)  renewable  energy  property  tax assessment at the local level is
    47  standardized and local government entities have the flexibility to bene-
    48  fit from increased tax revenue from renewable energy projects; and

        S. 7442                             3

     1    (d) state entities are procuring renewable energy and  energy  storage
     2  to power their own operations to the greatest extent possible; and
     3    (e)  local government entities have the ability to utilize a statewide
     4  decommissioning mechanism to ensure that renewable energy project owners
     5  are financially accountable for the decommissioning of  projects  in  as
     6  standardized a system as possible; and
     7    (f)  the  department of environmental conservation assesses and recom-
     8  mends the best future methods of solar panel disposal at  their  end-of-
     9  life; and
    10    (g)  the  siting  and  approval of renewable energy projects will help
    11  communities across the state be  part  of  the  climate  solution  while
    12  creating  good-paying  jobs  and realizing key economic and social bene-
    13  fits.
    14    3. A public policy purpose would be served and the  interests  of  the
    15  people of the state would be advanced by the provisions of this act.
    16    §  3.  This  act enacts into law major components of legislation which
    17  are necessary to implement the "omnibus renewable energy progress  act".
    18  Each  component  is wholly contained within a Part identified as Parts A
    19  through M. The effective date for each  particular  provision  contained
    20  within  such  Part  is  set  forth in the last section of such Part. Any
    21  provision in any section contained within a Part, including  the  effec-
    22  tive  date  of  the  Part, which makes a reference to a section "of this
    23  act", when used in connection with that particular component,  shall  be
    24  deemed  to  mean  and  refer to the corresponding section of the Part in
    25  which it is found.   Section five of this act  sets  forth  the  general
    26  effective date of this act.

    27                                   PART A

    28    Section 1. The public buildings law is amended by adding a new section
    29  147 to read as follows:
    30    §  147. Reduction of greenhouse gas emission from public buildings. By
    31  two thousand thirty and thereafter, subject  to  available  supply,  one
    32  hundred percent of the electricity used by all state owned public build-
    33  ings  for their own operations, except electricity needed to support the
    34  generation of electricity by an entity in accordance with  its  enabling
    35  authority, shall come from a renewable energy system as defined in para-
    36  graph  (b)  of  subdivision  one  of  section  sixty-six-p of the public
    37  service law. In the implementation of this section, the commissioner  of
    38  general  services,  in  consultation  with  the  New  York  state energy
    39  research and development authority and the  public  service  commission,
    40  shall  develop a program to ensure compliance with this requirement that
    41  would allow state entities to count the portion of electricity purchased
    42  from their utility that is renewable; allow the procurement of  in-state
    43  renewable  energy  certificates  ("RECs")  to  count towards compliance,
    44  including  RECs  from  facilities  constructed  prior  to  two  thousand
    45  fifteen;  and allow on-site renewable energy generation to count towards
    46  compliance.
    47    § 2. Subdivision 2 of section 355 of the education law is  amended  by
    48  adding a new paragraph aa to read as follows:
    49    aa.  To  ensure  that  by  two thousand thirty and thereafter that one
    50  hundred percent of the electricity used by all buildings  owned  by  the
    51  state  university or any institution therein shall come from a renewable
    52  energy system as defined in paragraph (b) of subdivision one of  section
    53  sixty-six-p of the public service law, subject to available supply.

        S. 7442                             4

     1    § 3. Section 1005 of the public authorities law is amended by adding a
     2  new subdivision 31 to read as follows:
     3    31.  The  authority  shall by January first, two thousand thirty, only
     4  generate renewable energy as provided  in  section  sixty-six-p  of  the
     5  public service law, unless such non-renewable energy generation is need-
     6  ed for grid reliability as verified by the independent system operator.
     7    §  4. Subdivision (r) of section 1020-f of the public authorities law,
     8  as added by chapter 517 of the laws of  1986,  is  amended  to  read  as
     9  follows:
    10    (r) To enter into agreements to purchase power from the power authori-
    11  ty  of  the  state of New York, the state, any state agency, any munici-
    12  pality, any private entity, or any other available source at such  price
    13  or  prices  as  may be negotiated; provided, however, that the authority
    14  shall not have the power to enter into any agreement or any  negotiation
    15  for  the purchase of power from the dominion of Canada, or any political
    16  subdivision, public authority or private corporation  therein;  but  may
    17  enter  into  an  agreement  with the power authority of the state of New
    18  York for the purchase of such power; provided however,  that  all  power
    19  purchased  after  January  first, two thousand thirty shall be generated
    20  from renewable energy as provided in section sixty-six-p of  the  public
    21  service  law,  unless such non-renewable energy generation is needed for
    22  grid reliability as verified by the independent system operator.
    23    § 5. Section 1020-f of the public authorities law, as added by chapter
    24  517 of the laws of 1986, is amended by adding a new subdivision (jj)  to
    25  read as follows:
    26    (jj)  To install one gigawatt of battery storage by two thousand thir-
    27  ty.
    28    § 6. This act shall take effect immediately.

    29                                   PART B

    30    Section 1. Subparagraphs (iii) and (vi) of paragraph (c)  of  subdivi-
    31  sion  3 of section 3-c of the general municipal law, as added by section
    32  1 of part A of chapter 97 of the laws of 2011, are amended  to  read  as
    33  follows:
    34    (iii)  Add  any  payments in lieu of taxes that were receivable in the
    35  prior fiscal year, provided however, it shall not  include  payments  in
    36  lieu  of  taxes  that  were  receivable from renewable energy generation
    37  projects as defined in section sixty-six-p of the public service law.
    38    (vi) Subtract any payments in lieu of taxes receivable in  the  coming
    39  fiscal  year, provided however, it shall not include payments in lieu of
    40  taxes that are receivable from renewable energy generation  projects  as
    41  defined in section sixty-six-p of the public service law.
    42    § 2. Subparagraphs 3 and 6 of  paragraph a of subdivision 3 of section
    43  2023-a  of the education law, as added by section 2 of part A of chapter
    44  97 of the laws of 2011, are amended to read as follows:
    45    (3) Add any payments in lieu of taxes  that  were  receivable  in  the
    46  prior  school  year,  provided however, it shall not include payments in
    47  lieu of taxes that were  receivable  from  renewable  energy  generation
    48  projects as defined in section sixty-six-p of the public service law.
    49    (6)  Subtract  any  payments in lieu of taxes receivable in the coming
    50  fiscal year, provided however, it shall not include payments in lieu  of
    51  taxes  that  are receivable from renewable energy generation projects as
    52  defined in section sixty-six-p of the public service law.
    53    § 3. This act shall take effect immediately; provided,  however,  that
    54  section  one of this act shall first apply to the levy of taxes by local

        S. 7442                             5

     1  governments for the fiscal year  that  begins   in 2024;  and  provided,
     2  further,  that  section  two  of  this  act  shall first apply to school
     3  district budgets  and  the  budget  adoption process for  the  2024-2025
     4  school year.

     5                                   PART C

     6    Section 1. Paragraph (g) of subdivision 3 of section 94-c of the exec-
     7  utive  law,  as added by section 4 of part JJJ of chapter 58 of the laws
     8  of 2020, is amended to read as follows:
     9    (g) The office shall within one year of the  effective  date  of  this
    10  section  promulgate  rules and regulations with respect to all necessary
    11  requirements to implement the siting permit program established in  this
    12  section and promulgate modifications to such rules and regulations as it
    13  deems  necessary;  provided that the office shall promulgate regulations
    14  requiring the service of applications  on  affected  municipalities  and
    15  political subdivisions simultaneously with submission of the application
    16  to  the  office.  The  office  shall  develop a procedure to process any
    17  financial security or letter of credit that is required by  the  office.
    18  Such  procedure  shall  be available to any municipality that decides to
    19  have the office process and maintain any required financial security  or
    20  letter of credit in their permitting process.
    21    §  2.  This act shall take effect immediately; provided, however, that
    22  the amendments to section 94-c of the executive law, made by section one
    23  of this act, shall not affect the repeal of such section  and  shall  be
    24  deemed repealed therewith.

    25                                   PART D

    26    Section  1.   The public authorities law is amended to by adding a new
    27  section 1885 to read as follows:
    28    § 1885. Study on recycling and reuse of solar photovoltaic (solar  PV)
    29  panels.  1.  The authority, in consultation with the department of envi-
    30  ronmental conservation, empire state development, and the department  of
    31  transportation shall conduct a study on the recycling and reuse of solar
    32  photovoltaic (solar PV) panels throughout New York state.
    33    2. Such study shall:
    34    (a)  review  and summarize the current end-of-life solar PV management
    35  policies and programs in place in New York;
    36    (b) review and summarize the economic and  environmental  benefits  of
    37  solar  PV panel/module recycling and reuse both in New York state and in
    38  other jurisdictions across the United States;
    39    (c) review and summarize the barriers to solar PV panel/module recycl-
    40  ing and reuse. This shall include regulatory barriers,  economic  barri-
    41  ers,  research,  analysis,  and development barriers, information avail-
    42  ability and information  exchange  barriers,  and  access  to  recycling
    43  facilities barriers;
    44    (d)  review and summarize the best methods for facilitating and accel-
    45  erating solar PV panel/module recycling and  reuse,  including  but  not
    46  limited  to,  reviewing  statutory and regulatory changes, areas of need
    47  for research and development, ways in which information exchange can  be
    48  enhanced,  economic  incentives,  industry-led efforts, and the capacity
    49  and recycling abilities for any existing facilities within the state and
    50  any out-of-state facilities that have the capacity to  engage  in  panel
    51  recycling;

        S. 7442                             6

     1    (e)  review and summarize other state programs and policies related to
     2  solar PV recycling and reuse;
     3    (f) review and summarize the state, federal, and international regula-
     4  tory requirements related to solar PV end-of-life management and associ-
     5  ated equipment management, decommissioning, and financial assurances;
     6    (g)  review  and summarize the impacts that any county, town, village,
     7  or other local laws have on solar PV recycling, project siting,  permit-
     8  ting,  and  construction; and further, how those laws impact the state's
     9  ability to meet the goals set forth in the climate leadership and commu-
    10  nity protection act;
    11    (h)  review  the   preferred   solar   PV   end-of-life   photovoltaic
    12  module/panel and associated equipment management methods and the associ-
    13  ated  economic and environmental costs and benefits associated with each
    14  management method;
    15    (i) report on the  expected  economically  productive  life  cycle  of
    16  different types of solar PV panels/modules;
    17    (j) report on the volume of solar PV panel/modules deployed within the
    18  state and the projected future deployment of solar PV;
    19    (k)  review the need for financial assurance requirements for solar PV
    20  decommissioning and recycling;
    21    (l) report on the necessary infrastructure to  collect  and  transport
    22  end-of-life solar PV panels/modules for reuse, refurbishment, recycling,
    23  or disposal; and
    24    (m)  review  any  other  area of research related to the recycling and
    25  reuse of solar panels the authority deems important and related to  this
    26  study.
    27    3.  In  addition to the study, the authority shall also compile a list
    28  of recommendations which shall include:
    29    (a) model initiatives currently in use by the solar industry;
    30    (b) based on the outcome of the  study,  make  recommendations  for  a
    31  statewide  program,  including  how  such program would operate and what
    32  functions such program would perform and accomplish;
    33    (c) ways in which to incentivize  in-state  recycling  facilities  and
    34  operations to expand to include solar PV recycling;
    35    (d)  ways  in  which to incentivize out-of-state solar panel recycling
    36  companies to locate facilities in New York;
    37    (e) recommendations for actions the  legislature  or  executive  could
    38  take to incentivize solar panel recycling; and
    39    (f) anything else the authority deems necessary to create an effective
    40  solar panel recycling program in New York.
    41    4. The study and recommendations shall be transmitted to the governor,
    42  the  temporary president of the senate, the speaker of the assembly, the
    43  minority leader of the senate, and the minority leader of  the  assembly
    44  within one year of the effective date of this section.
    45    §  2. Section 210-B of the tax law is amended by adding a new subdivi-
    46  sion 32-a to read as follows:
    47    32-a. Empire state solar photovoltaic panel recycling program  credit.
    48  (a)  Allowance  of  credit. A taxpayer who is eligible for the excelsior
    49  jobs program credit pursuant to section thirty-one of this chapter shall
    50  be allowed a credit to be computed as provided in such  section  thirty-
    51  one against the tax imposed by this article.
    52    (b)  Application  of credit. The credit allowed under this subdivision
    53  for any taxable year shall not reduce the tax due for such year to  less
    54  than  the  amount  prescribed  in  paragraph  (d)  of subdivision one of
    55  section two hundred ten of this article.  Provided, however, that if the
    56  amount of the credit allowable under this subdivision  for  any  taxable

        S. 7442                             7

     1  year  reduces  the  tax to such amount or if the taxpayer otherwise pays
     2  tax based on the fixed dollar  minimum  amount,  fifty  percent  of  the
     3  excess  shall  be  treated  as  an  overpayment of tax to be credited or
     4  refunded,  and  no  interest  shall be paid thereon. The balance of such
     5  credit not credited or refunded in such taxable year may be a  carryover
     6  to  the immediately succeeding taxable year and may be deducted from the
     7  taxpayer's tax for such year. The excess, if any, of the amount  of  the
     8  credit  over  the  tax  for  such succeeding year shall be treated as an
     9  overpayment of tax to be credited or refunded, no interest shall be paid
    10  thereon.
    11    § 3. Paragraphs (m) and (n) of subdivision 1 of  section  353  of  the
    12  economic development law, as amended by chapter 494 of the laws of 2022,
    13  are amended and new paragraph (o) is added to read as follows:
    14    (m)  as  a  participant  operating  in one of the industries listed in
    15  paragraphs (a) through (k) of this subdivision and operating or sponsor-
    16  ing child care services to its employees as  defined  in  section  three
    17  hundred fifty-two of this article; [or]
    18    (n) as a Green CHIPS project[.]; or
    19    (o)  as a recycler of solar photovoltaic panels under the empire state
    20  solar photovoltaic panel recycling program.
    21    § 4. Any provision of any local law or ordinance, or any rule or regu-
    22  lation promulgated thereto, governing the collection, return or  recycl-
    23  ing  of  solar  photovoltaic  modules or solar photovoltaic panels shall
    24  upon the effective date of this act be preempted.
    25    § 5. This act shall take effect immediately.

    26                                   PART E

    27    Section 1. Subdivision 5 of section 7 of part JJJ of chapter 58 of the
    28  laws of 2020, amending the public service law and other laws relating to
    29  accelerating the growth of renewable energy facilities to meet  critical
    30  state energy policy goals, is amended to read as follows:
    31    5. The legislature finds and determines that timely development of the
    32  bulk  transmission investments identified in the state bulk transmission
    33  investment plan is in the public interest of the people of the state  of
    34  New  York.  The  legislature further finds and determines that the power
    35  authority of the state of New York ("power authority") owns and operates
    36  backbone electric transmission assets in  New  York,  has  rights-of-way
    37  that  can  support  in  whole  or  in  part bulk transmission investment
    38  projects, and has the financial stability, access to capital,  technical
    39  expertise  and  experience to effectuate expeditious development of bulk
    40  transmission investments  needed  to  help  the  state  meet  the  CLCPA
    41  targets,  and  thus  it is appropriate for the power authority as deemed
    42  feasible and advisable by its trustees, by itself  or  in  collaboration
    43  with  other parties as it determines to be appropriate, to develop those
    44  bulk transmission investments found by the commission to be needed expe-
    45  ditiously to achieve CLCPA targets ("priority transmission projects").
    46     The legislature further finds and determines, following the  issuance
    47  of  the  climate  scoping  plan required by the CLCPA, that it is in the
    48  public interest of the people of the state of New  York  for  the  power
    49  authority  to  propose  a  minimum  of  four  such priority transmission
    50  projects by December 21, 2023 to address the areas of  highest  need  on
    51  the  bulk  transmission system and further facilitate the development of
    52  renewable energy projects in areas where there are  limitations  on  the
    53  capacity  to interconnect new power generating facilities.  Two of these
    54  four projects shall address the locations of highest needs for deploying

        S. 7442                             8

     1  additional renewable energy projects identified by the  New  York  inde-
     2  pendent  system  operator in its most recent twenty year system outlook.
     3  Two of the four projects shall propose grid infrastructure  upgrades  in
     4  locations  currently underserved by the grid for interconnecting renewa-
     5  ble energy projects, where there is otherwise the potential  to  develop
     6  renewable  energy  projects  (to  establish "renewable energy zones") as
     7  determined by the power authority. The  commission  shall  expeditiously
     8  review and approve or reject these four proposals.
     9    The  power authority shall, through a public process, solicit interest
    10  from potential co-participants in each project it has agreed to  develop
    11  and  assess  whether any joint development would provide for significant
    12  additional benefits in achieving the CLCPA targets. The power  authority
    13  may  thereafter determine to undertake the development of the project on
    14  its own, or undertake the project jointly with one or more other parties
    15  on such terms and conditions as the power authority finds to  be  appro-
    16  priate  and,  notwithstanding  any other law to the contrary, enter into
    17  such agreements and take such other actions the power  authority  deter-
    18  mines to be necessary in order to undertake and complete timely develop-
    19  ment  of the project.  The intent of this act is for the power authority
    20  to develop priority transmission projects authorized  in  this  subdivi-
    21  sion.   For priority projects that the authority determines to undertake
    22  and that are not substantially within  the  power  authority's  existing
    23  rights  of way, the authority shall, as deemed feasible and advisable by
    24  its board of trustees, select  private  sector  participants  through  a
    25  competitive bidding process, provided however that priority transmission
    26  projects  is  not  intended to include generation lead lines, or repairs
    27  to, replacement of or upgrades to the power authority's own transmission
    28  assets.
    29    To foster the continued development of community solar  in  New  York,
    30  the  commission and the energy research and development authority should
    31  determine a threshold  for  non-affordability  for  the  interconnection
    32  costs  required  by  an  investor-owned utility. When the required local
    33  system upgrade costs for interconnecting a community solar project or  a
    34  group of community solar projects are above the non-affordability thres-
    35  hold,  the power authority shall intervene and implement a mechanism for
    36  providing low interest financing for the costs of local system  upgrades
    37  above  the  threshold  for the developer or developers of such community
    38  solar project or projects.
    39    § 2. This act shall take effect immediately;  provided,  however,  the
    40  amendments  to  section  7 of part JJJ of chapter 58 of the laws of 2020
    41  made by section one of this act shall not  affect  the  repeal  of  such
    42  section and shall expire therewith.

    43                                   PART F

    44    Section  1.    Subdivision 1 of section 11-0535-c of the environmental
    45  conservation law, as added by section 12 of part JJJ of  chapter  58  of
    46  the laws of 2020, is amended to read as follows:
    47    1.  The department is hereby authorized to utilize funds in the endan-
    48  gered and threatened species mitigation bank fund, established  pursuant
    49  to  section ninety-nine-hh of the state finance law, as added by section
    50  13 of part JJJ of chapter 58 of the laws of  2020,  or  in  the  habitat
    51  conservation  and access account, established pursuant to section eight-
    52  y-three-a of the state finance law, for the purposes of implementing  an
    53  endangered  and  threatened  species  mitigation  plan  approved  by the
    54  department.

        S. 7442                             9

     1    § 2. This act shall take effect immediately;  provided,  however,  the
     2  amendments  to  section  11-0535-c of the environmental conservation law
     3  made by section one of this act shall not  affect  the  repeal  of  such
     4  section and shall expire therewith.

     5                                   PART G

     6    Section  1.  Subdivision 1 of section 68 of the public service law, as
     7  amended by section 5 of part X of chapter 57 of the  laws  of  2013,  is
     8  amended to read as follows:
     9    1.  Certificate  required.  No gas corporation or electric corporation
    10  shall begin construction of a gas plant or electric  plant,  except  for
    11  renewable energy systems as defined in section sixty-six-p of this arti-
    12  cle  or  energy  storage  systems  not  paired  with electric generation
    13  systems, without first having obtained the permission  and  approval  of
    14  the  commission.  No such corporation shall exercise any right or privi-
    15  lege under any franchise hereafter granted, or under any franchise here-
    16  tofore granted but not heretofore actually exercised, or the exercise of
    17  which shall have been suspended for more than one  year,  without  first
    18  having obtained a certificate of public convenience and necessity issued
    19  by  the  commission. Before such certificate shall be issued a certified
    20  copy of the charter of such corporation shall be filed in the office  of
    21  the  commission, together with a verified statement of the president and
    22  secretary of the corporation, showing that it has received the  required
    23  consent  of  the proper municipal authorities. The commission shall have
    24  power to grant the permission and approval herein specified whenever  it
    25  shall  after  due hearing determine that such construction or such exer-
    26  cise of the right, privilege or franchise is  convenient  and  necessary
    27  for  the  public service. In making such a determination, the commission
    28  shall consider the economic feasibility of the corporation,  the  corpo-
    29  ration's  ability  to  finance  improvements  of a gas plant or electric
    30  plant, render safe, adequate and reliable service, and provide just  and
    31  reasonable rates, and whether issuance of a certificate is in the public
    32  interest. Except as provided in article fourteen-A of the general munic-
    33  ipal  law,  no  municipality shall build, maintain and operate for other
    34  than municipal purposes any works or systems  for  the  manufacture  and
    35  supplying  of gas or electricity for lighting purposes without a certif-
    36  icate of authority granted by the  commission.  If  the  certificate  of
    37  authority  is  refused,  no  further  proceedings shall be taken by such
    38  municipality before the commission, but a new application  may  be  made
    39  therefor after one year from the date of such refusal.
    40    § 2. The closing paragraph of section 69 of the public service law, as
    41  amended  by  chapter  222  of  the  laws  of 1991, is amended to read as
    42  follows:
    43    A permission or approval by the public service commission of a  merger
    44  or  consolidation  shall not be deemed to be an approval of the value of
    45  any property or accounts of any company involved in the  merger  at  the
    46  time  of  the  merger,  nor  shall  any  such  permission or approval be
    47  construed to be a certification by the public  service  commission  that
    48  the  bonds  and/or  capital stock of any such merged, merging or consol-
    49  idating corporations are represented in value by  commensurate  physical
    50  assets  of  such corporations, nor shall such approval be evidence as to
    51  the value of any such property or account in subsequent rate proceedings
    52  or before any court or public body. No provision of this  section  shall
    53  apply  to  electric  corporations  where  electricity  is generated from

        S. 7442                            10

     1  renewable energy systems as defined in section sixty-six-p of this arti-
     2  cle.
     3    §  3.  Section 70 of the public service law is amended by adding a new
     4  subdivision 8 to read as follows:
     5    8. No provision of this section shall apply to  electric  corporations
     6  where  electricity is generated from renewable energy systems as defined
     7  in section sixty-six-p of this article.
     8    § 4. This act shall take effect immediately.

     9                                   PART H

    10    Section 1. Legislative findings and declaration. In  2019,  the  state
    11  enacted  the  historic  New  York state climate leadership and community
    12  protection act to mitigate the impacts  of  climate  change  and  reduce
    13  greenhouse  gas  emissions  from  anthropogenic  sources  100% over 1990
    14  levels by the year 2050. In 2020,  the  state  enacted  the  accelerated
    15  renewable  energy  growth  and community benefit act, which provided for
    16  the expedited siting of major renewable energy  facilities  and  related
    17  transmission.    The legislature hereby finds and declares that to mean-
    18  ingfully and timely achieve the historic goals mandated in the New  York
    19  state  climate  leadership and community protection act, and to meet the
    20  technology-specific  requirements  set  forth  therein,  including   the
    21  installation   of   wind  and  solar-powered  electric  generation,  the
    22  construction of new and repowered wind turbines and solar arrays  is  an
    23  urgent  matter  of great importance to New York. The legislature further
    24  finds that current  rules,  regulations,  and  policies  addressing  the
    25  transport  of  large loads on the state highways and the thruway present
    26  impediments to the efficient transport of  construction  materials  used
    27  for  these  projects, including large loads such as wind turbines, which
    28  is inconsistent with the  goals  of  the  accelerated  renewable  energy
    29  growth  and  community  benefit act. Because of the unprecedented volume
    30  and size of materials planned for transport, the current rules regarding
    31  the use of police escorts for the transport of such loads may result  in
    32  delays,  shortages  of  police  officer  escorts, and retention of truck
    33  traffic, that may hinder construction of major renewable energy  facili-
    34  ties. Therefore, it is the intent of this act to supersede any such rule
    35  or policy, and to allow materials used for the construction of any major
    36  renewable energy facility to be transported on state highways and on the
    37  thruway  safely  using  either  a  police  escort, or a private security
    38  escort.
    39    § 2. (a) For the purposes of this act, the term "major renewable ener-
    40  gy facility" shall have the same meaning as defined in section  94-c  of
    41  the executive law.
    42    (b) Notwithstanding any other law, rule, regulation, or internal poli-
    43  cy  of any state department, agency, public authority, or public benefit
    44  corporation, vehicles carrying materials intended for  the  construction
    45  of any major renewable energy facility, including oversize and superload
    46  transport  vehicles,  shall  be  permitted  to travel on the thruway and
    47  state highways, in compliance with the requirements set forth in  subdi-
    48  vision  (c)  of this section, on any day of the week, including Saturday
    49  and Sunday.
    50    (c) Notwithstanding any other law, rule, regulation, or internal poli-
    51  cy of any state department, agency, public authority, or public  benefit
    52  corporation,  vehicles  carrying materials intended for the construction
    53  of any major renewable energy facility, including oversize and superload
    54  transport vehicles, shall be permitted to travel either  with  a  police

        S. 7442                            11

     1  escort,  including  but  not limited to environmental conservation offi-
     2  cers, parks police, county sheriff deputies or the  national  guard,  or
     3  with a private security certified escort vehicle as that term is defined
     4  in  17  NYCRR 154-1.12. The state shall not bear the cost of any private
     5  security escort utilized under this section.
     6    (d) Vehicles carrying materials intended for the construction  of  any
     7  major renewable energy facility, including oversize and superload trans-
     8  port  vehicles,  shall  have a certified annual inspection demonstrating
     9  compliance with all applicable state and  federal  safety  standards  in
    10  lieu  of  a state police level I full inspection, provided the certified
    11  inspection is performed within seven calendar  days  of  the  trip,  the
    12  vehicle  is not subject to commercial use in the interim, and the opera-
    13  tor of such vehicle makes satisfactory inspection paperwork available to
    14  the state police, the department  of  transportation,  and  the  thruway
    15  authority upon request.
    16    (e)  All  state  departments,  agencies, public authorities, or public
    17  benefit corporations shall prioritize the permitting  and  requests  for
    18  approval for such travel for the transport of materials intended for use
    19  in  a major renewable energy facility. The department of transportation,
    20  in consultation with the thruway authority and the state  police,  shall
    21  establish  through regulation a program for the certification of private
    22  security escorts authorized to escort  vehicles  transporting  materials
    23  intended for the construction of any major renewable energy facility.
    24    § 3. This act shall take effect immediately.

    25                                   PART I

    26    Section 1. Paragraph g of subdivision 4 of section 301 of the agricul-
    27  ture  and markets law, as amended by chapter 445 of the laws of 2002, is
    28  amended to read as follows:
    29    g. Land under a structure, including, but not limited to, photovoltaic
    30  equipment, within or under which crops, livestock or livestock  products
    31  are  produced, provided that the sales of such crops, livestock or live-
    32  stock products meet the gross sales requirements of paragraph f of  this
    33  subdivision.
    34    § 2. This act shall take effect immediately.

    35                                   PART J

    36    Section  1.  Paragraph  e  of subdivision 13 of section 75-0103 of the
    37  environmental conservation law, as added by chapter 106 of the  laws  of
    38  2019, is amended to read as follows:
    39    e. Measures to achieve [six] ten gigawatts of distributed solar energy
    40  capacity  installed  in  the state by two thousand [twenty-five] thirty,
    41  eighty-five hundred megawatts  of  grid-scale,  wholesale  solar  energy
    42  generating capacity by two thousand thirty, fifty-five hundred megawatts
    43  of  land-based  wind  energy generating capacity by two thousand thirty,
    44  nine gigawatts of offshore wind capacity installed by two thousand thir-
    45  ty-five, a statewide energy efficiency goal of one  hundred  eighty-five
    46  trillion  British  thermal  units energy reduction from the two thousand
    47  twenty-five forecast; and [three]  six  gigawatts  of  statewide  energy
    48  storage capacity by two thousand thirty.
    49    § 2. Subdivision 5 of section 66-p of the public service law, as added
    50  by chapter 106 of the laws of 2019, is amended to read as follows:
    51    5.  No later than July first, two thousand twenty-four, the commission
    52  shall establish programs to require the procurement by the state's  load

        S. 7442                            12

     1  serving  entities of at least eighty-five hundred megawatts of grid-sca-
     2  le, wholesale solar energy generating capacity by two  thousand  thirty,
     3  fifty-five hundred megawatts of land-based wind energy generating capac-
     4  ity  by two thousand thirty, nine gigawatts of offshore wind electricity
     5  generation by two thousand thirty-five and [six] ten gigawatts of photo-
     6  voltaic solar generation by two thousand  twenty-five,  and  to  support
     7  [three]  six gigawatts of statewide energy storage capacity by two thou-
     8  sand thirty.
     9    § 3. This act shall take effect immediately.

    10                                   PART K

    11    Section 1. Section 1115 of the tax law is amended by  adding  two  new
    12  subdivisions (ll) and (mm) to read as follows:
    13    (ll)  The  following  shall be exempt from tax under this article: (1)
    14  Receipts from the retail sale of, and consideration given or  contracted
    15  to  be  given for, or for the use of, residential energy storage systems
    16  equipment and the costs of installing such systems. For the purposes  of
    17  this  subdivision,  "residential energy storage systems equipment" shall
    18  mean an arrangement or combination of components installed  in  a  resi-
    19  dence  that  stores electricity for use at a later time to provide heat-
    20  ing, cooling, hot water and/or electricity.
    21    (2) Receipts from the  sale  of  electricity  by  a  person  primarily
    22  engaged  in the sale of energy storage system equipment and/or electric-
    23  ity generated by such equipment pursuant to a  written  agreement  under
    24  which such electricity is generated by residential energy system storage
    25  equipment  that  is:   (A) owned by a person other than the purchaser of
    26  such electricity; (B) installed on residential property of the purchaser
    27  of such electricity; and (C) used to provide heating, cooling, hot water
    28  or electricity.
    29    (mm) The following shall be exempt from tax under  this  article:  (1)
    30  Receipts  from the retail sale of, and consideration given or contracted
    31  to be given for, or for the use of, commercial  energy  storage  systems
    32  equipment  and the costs of installing such systems. For the purposes of
    33  this subdivision, "commercial energy storage  systems  equipment"  shall
    34  mean  an arrangement or combination of components installed upon non-re-
    35  sidential premises that stores electricity for use at a  later  time  to
    36  provide heating, cooling, hot water and/or electricity.
    37    (2)  Receipts  from  the  sale  of  electricity  by a person primarily
    38  engaged in the sale of energy storage system equipment and/or  electric-
    39  ity  generated  by  such equipment pursuant to a written agreement under
    40  which the electricity is generated by commercial energy system equipment
    41  that is: (A) owned by a person other than the purchaser  of  such  elec-
    42  tricity;  (B) installed on the non-residential premises of the purchaser
    43  of such electricity; and (C) used to provide heating, cooling, hot water
    44  or electricity to such premises.
    45    § 2. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    46  amended by section 5 of part J of chapter 59 of the  laws  of  2021,  is
    47  amended to read as follows:
    48    (1) Either, all of the taxes described in article twenty-eight of this
    49  chapter,  at  the same uniform rate, as to which taxes all provisions of
    50  the local laws, ordinances or resolutions imposing such taxes  shall  be
    51  identical,  except as to rate and except as otherwise provided, with the
    52  corresponding provisions in such  article  twenty-eight,  including  the
    53  definition  and  exemption  provisions  of  such  article, so far as the
    54  provisions of such article twenty-eight can be made  applicable  to  the

        S. 7442                            13

     1  taxes  imposed  by  such  city  or  county and with such limitations and
     2  special provisions as are set forth in this article. The  taxes  author-
     3  ized  under  this  subdivision  may  not  be imposed by a city or county
     4  unless  the  local law, ordinance or resolution imposes such taxes so as
     5  to include all portions and all types of  receipts,  charges  or  rents,
     6  subject  to  state  tax  under  sections  eleven hundred five and eleven
     7  hundred ten of this chapter, except as  otherwise  provided.    Notwith-
     8  standing  the  foregoing,  a  tax imposed by a city or county authorized
     9  under this subdivision shall not include the tax imposed on charges  for
    10  admission  to race tracks and simulcast facilities under subdivision (f)
    11  of section eleven hundred five of this chapter. (i) Any local law, ordi-
    12  nance or resolution enacted by any city of less than one million  or  by
    13  any  county  or  school  district, imposing the taxes authorized by this
    14  subdivision, shall, notwithstanding any provision of law to the  contra-
    15  ry, exclude from the operation of such local taxes all sales of tangible
    16  personal  property  for use or consumption directly and predominantly in
    17  the production of tangible personal property, gas, electricity,  refrig-
    18  eration  or  steam,  for sale, by manufacturing, processing, generating,
    19  assembly, refining, mining or extracting;  and  all  sales  of  tangible
    20  personal  property  for  use  or consumption predominantly either in the
    21  production of tangible personal property, for sale, by farming or  in  a
    22  commercial  horse  boarding operation, or in both; and all sales of fuel
    23  sold for use in commercial aircraft and general aviation aircraft;  and,
    24  unless such city, county or school district elects otherwise, shall omit
    25  the  provision  for credit or refund contained in clause six of subdivi-
    26  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
    27  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
    28  city, county or school district, imposing the taxes authorized  by  this
    29  subdivision,  shall  omit the residential solar energy systems equipment
    30  and electricity exemption provided for in subdivision (ee), the  commer-
    31  cial  solar  energy systems equipment and electricity exemption provided
    32  for in subdivision (ii), the commercial fuel cell electricity generating
    33  systems equipment and electricity generated by such equipment  exemption
    34  provided for in subdivision (kk), the residential energy storage systems
    35  equipment  and  electricity  exemption provided for in subdivision (ll),
    36  the  commercial  energy  storage  systems  equipment   and   electricity
    37  exemption provided for in subdivision (mm) and the clothing and footwear
    38  exemption provided for in paragraph thirty of subdivision (a) of section
    39  eleven  hundred  fifteen  of  this  chapter, unless such city, county or
    40  school district elects otherwise as to  such  residential  solar  energy
    41  systems equipment and electricity exemption, such commercial solar ener-
    42  gy  systems  equipment  and  electricity exemption, commercial fuel cell
    43  electricity generating systems equipment and  electricity  generated  by
    44  such equipment exemption or such clothing and footwear exemption.
    45    §  3.  Subdivision  (d)  of section 1210 of the tax law, as amended by
    46  section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
    47  read as follows:
    48    (d)  A local law, ordinance or resolution imposing any tax pursuant to
    49  this section, increasing or decreasing the rate of such  tax,  repealing
    50  or  suspending  such tax, exempting from such tax the energy sources and
    51  services described in paragraph three of subdivision (a) or of  subdivi-
    52  sion  (b)  of  this  section or changing the rate of tax imposed on such
    53  energy sources and services  or  providing  for  the  credit  or  refund
    54  described in [clause] paragraph six of subdivision (a) of section eleven
    55  hundred nineteen of this chapter, or electing or repealing the exemption
    56  for  residential  solar equipment and electricity in subdivision (ee) of

        S. 7442                            14

     1  section eleven hundred fifteen of this article,  or  the  exemption  for
     2  commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
     3  section eleven hundred fifteen of this article, or electing or repealing
     4  the  exemption  for  commercial fuel cell electricity generating systems
     5  equipment and electricity generated by  such  equipment  in  subdivision
     6  (kk) of section eleven hundred fifteen of this article, or the exemption
     7  for  residential  energy storage equipment or electricity in subdivision
     8  (ll) of section eleven hundred fifteen of this article, or the exemption
     9  for commercial energy storage equipment and electricity  in  subdivision
    10  (mm)  of  section  eleven  hundred  fifteen of this article must go into
    11  effect only on one of the following  dates:  March  first,  June  first,
    12  September first or December first; provided, that a local law, ordinance
    13  or  resolution providing for the exemption described in paragraph thirty
    14  of subdivision (a) of section eleven hundred fifteen of this chapter  or
    15  repealing  any  such  exemption  or a local law, ordinance or resolution
    16  providing for a refund or credit described in subdivision (d) of section
    17  eleven hundred nineteen of this chapter or repealing such  provision  so
    18  provided  must  go  into  effect only on March first. No such local law,
    19  ordinance or resolution shall be effective unless a  certified  copy  of
    20  such  law,  ordinance or resolution is mailed by registered or certified
    21  mail to the commissioner at the commissioner's office in Albany at least
    22  ninety days prior to the date it is to become  effective.  However,  the
    23  commissioner  may  waive  and  reduce  such  ninety-day  minimum  notice
    24  requirement to a mailing of such certified copy by registered or  certi-
    25  fied  mail  within  a  period of not less than thirty days prior to such
    26  effective date if the commissioner deems such action  to  be  consistent
    27  with  the  commissioner's  duties  under section twelve hundred fifty of
    28  this  article  and  the  commissioner  acts  by  resolution.  Where  the
    29  restriction  provided for in section twelve hundred twenty-three of this
    30  article as to the effective date of a tax  and  the  notice  requirement
    31  provided  for  therein  are  applicable  and  have  not been waived, the
    32  restriction and notice requirement in  section  twelve  hundred  twenty-
    33  three of this article shall also apply.
    34    § 4. This act shall take effect immediately.

    35                                   PART L

    36    Section 1. Subsection (g-1) of section 606 of the tax law,  as amended
    37  by  chapter  378  of the laws of 2005,  paragraphs 1 and 2 as amended by
    38  chapter 375 of the laws of 2012, paragraph 3 as amended, paragraph 5  as
    39  added,  and  paragraphs  6,  7 and 8 as renumbered by chapter 128 of the
    40  laws of 2007, is amended to read as follows:
    41    (g-1) Solar energy system equipment credit. (1) General. An individual
    42  taxpayer shall be allowed a credit against the tax imposed by this arti-
    43  cle equal to twenty-five percent of qualified solar energy system equip-
    44  ment expenditures, except as provided in subparagraph (D)  of  paragraph
    45  two  of  this  subsection.  This  credit shall not exceed three thousand
    46  seven hundred fifty dollars for qualified solar energy equipment  placed
    47  in service before September first, two thousand six, [and] five thousand
    48  dollars  for  qualified  solar  energy equipment placed in service on or
    49  after September first, two thousand six  and  before  April  first,  two
    50  thousand  twenty-three,  and  ten  thousand  dollars for qualified solar
    51  energy equipment placed in service on or after April first, two thousand
    52  twenty-three.

        S. 7442                            15

     1    (2) Qualified solar energy system equipment expenditures. (A) The term
     2  "qualified solar energy system equipment  expenditures"  means  expendi-
     3  tures for:
     4    (i)  the  purchase of solar energy system equipment which is installed
     5  in connection with residential property which is  (I)  located  in  this
     6  state  and  (II)  which  is used by the taxpayer as his or her principal
     7  residence at the time the solar energy system  equipment  is  placed  in
     8  service;
     9    (ii) the lease of solar energy system equipment under a written agree-
    10  ment  that  spans  at  least  ten  years where such equipment owned by a
    11  person other than the taxpayer is installed in connection with  residen-
    12  tial  property which is (I) located in this state and (II) which is used
    13  by the taxpayer as his or her principal residence at the time the  solar
    14  energy system equipment is placed in service; or
    15    (iii)  the  purchase  of power under a written agreement that spans at
    16  least ten years whereunder the power purchased  is  generated  by  solar
    17  energy  system equipment owned by a person other than the taxpayer which
    18  is installed in  connection  with  residential  property  which  is  (I)
    19  located  in  this state and (II) which is used by the taxpayer as his or
    20  her principal residence at the time the solar energy system equipment is
    21  placed in service.
    22    (B) Such qualified expenditures shall include expenditures for materi-
    23  als, labor costs properly allocable to on-site preparation, assembly and
    24  original  installation,  architectural  and  engineering  services,  and
    25  designs  and  plans directly related to the construction or installation
    26  of the solar energy system equipment.
    27    (C) Such qualified expenditures  for  the  purchase  of  solar  energy
    28  system equipment shall not include interest or other finance charges.
    29    (D)  Such  qualified expenditures for the lease of solar energy system
    30  equipment or the purchase of  power  under  an  agreement  described  in
    31  clauses  (ii)  or  (iii)  of  subparagraph  (A)  of this paragraph shall
    32  include an amount equal to all payments made  during  the  taxable  year
    33  under  such  agreement.  Provided,  however,  such credits shall only be
    34  allowed for fourteen years after the first taxable year  in  which  such
    35  credit  is  allowed.  Provided further, however, the twenty-five percent
    36  limitation in paragraph one of this subsection shall only apply  to  the
    37  total  aggregate amount of all payments to be made pursuant to an agree-
    38  ment referenced in clauses (ii) or (iii) of  subparagraph  (A)  of  this
    39  paragraph,  and  shall  not  apply  to individual payments made during a
    40  taxable year under such agreement except to the extent  such  limitation
    41  on an aggregate basis has been reached.
    42    (3)  Solar  energy  system  equipment.  The  term "solar energy system
    43  equipment" shall  mean  an  arrangement  or  combination  of  components
    44  utilizing solar radiation, which, when installed in a residence, produc-
    45  es  and stores energy designed to provide heating, cooling, hot water or
    46  electricity for use in such residence. Such  arrangement  or  components
    47  shall  not  include equipment connected to solar energy system equipment
    48  that is a component of part or parts of a  non-solar  energy  system  or
    49  which  uses  any sort of recreational facility or equipment as a storage
    50  medium. Solar energy system equipment that generates  and  stores  elec-
    51  tricity  for  use in a residence must conform to applicable requirements
    52  set forth in section sixty-six-j of the public  service  law.  Provided,
    53  however,  where solar energy system equipment is purchased and installed
    54  by a condominium management association or a cooperative housing  corpo-
    55  ration,  for  purposes of this subsection only, the term "ten kilowatts"
    56  in such section sixty-six-j shall be read  as  ["fifty]  "ten  kilowatts

        S. 7442                            16

     1  multiplied  by  the number of owner-occupied units in the cooperative or
     2  condominium management association."
     3    (4)  Multiple  taxpayers.  Where  solar  energy  system  equipment  is
     4  purchased and installed in a principal residence shared by two  or  more
     5  taxpayers,  the amount of the credit allowable under this subsection for
     6  each such taxpayer shall be prorated according to the percentage of  the
     7  total  expenditure for such solar energy system equipment contributed by
     8  each taxpayer.
     9    (5) Proportionate  share.  Where  solar  energy  system  equipment  is
    10  purchased  and  installed  by  a condominium management association or a
    11  cooperative housing corporation, a taxpayer  who  is  a  member  of  the
    12  condominium management association or who is a tenant-stockholder in the
    13  cooperative  housing  corporation may for the purpose of this subsection
    14  claim a proportionate share of the total expense as the expenditure  for
    15  the  purposes  of the credit attributable to [his] their principal resi-
    16  dence.
    17    (6) Grants. For purposes of determining the amount of the  expenditure
    18  incurred in purchasing and installing solar energy system equipment, the
    19  amount  of  any  federal, state or local grant received by the taxpayer,
    20  which was used for the purchase and/or installation  of  such  equipment
    21  and  which was not included in the federal gross income of the taxpayer,
    22  shall not be included in the amount of such expenditures.
    23    (7)  When credit allowed. The credit  provided  for  herein  shall  be
    24  allowed  with  respect  to  the  taxable year, commencing after nineteen
    25  hundred ninety-seven, in which the  solar  energy  system  equipment  is
    26  placed in service.
    27    (8)  Carryover  of credit. If the amount of the credit, and carryovers
    28  of such credit, allowable under this subsection  for  any  taxable  year
    29  shall exceed the taxpayer's tax for such year, such excess amount may be
    30  carried  over  to the five taxable years next following the taxable year
    31  with respect to which the credit is allowed and may be deducted from the
    32  taxpayer's tax for such year or years. For taxable years beginning on or
    33  after January first, two thousand twenty-four,  if  the  amount  of  the
    34  credit  allowable  under this subsection shall exceed the taxpayer's tax
    35  liability for such year, and the taxpayer meets the definition  of  low-
    36  to-moderate  income  or resides in a disadvantaged community, as identi-
    37  fied pursuant to section 75-0111 of the environmental conservation  law,
    38  the  excess  shall be treated as an overpayment of tax to be credited or
    39  refunded in accordance with the provisions of section six hundred eight-
    40  y-six of this article, provided, however, that no interest shall be paid
    41  thereon.
    42    § 2.  This act shall take effect immediately.

    43                                   PART M

    44    Section  1. This act shall be known and may be cited as the "solar for
    45  all homes and businesses act of 2023".
    46    § 2. Section 11-102 of the energy law is amended  by  adding  ten  new
    47  subdivisions,  3-a,  7-a,  7-b,  10-a,  12-a, 13-a, 15-a, 15-b, 15-c and
    48  15-d, to read as follows:
    49    3-a. "Board." The state fire prevention and building code council.
    50    7-a. "Developer." Any person or company that constructs residential or
    51  commercial buildings.
    52    7-b. "Effective solar area." The portion of a building roof  on  which
    53  the  output from a solar energy system, taking into account shading from
    54  existing permanent natural or manmade barriers external to the  building

        S. 7442                            17

     1  (including  but  not  limited to trees, hills, and adjacent structures),
     2  would be equivalent to seventy percent or greater of the  output  of  an
     3  unshaded solar energy system on an annual basis.
     4    10-a.  "Large commercial building." A commercial building of ten thou-
     5  sand or more square feet of gross floor area.
     6    12-a. "Multi-family dwelling." A building intended to be inhabited  as
     7  a  primary  or  secondary residence by multiple individuals or groups of
     8  individuals living in separate apartments.
     9    13-a. "New building." Any newly constructed residential or  commercial
    10  building that requires a building permit to proceed.
    11    15-a. "Single-family dwelling." A building intended to be inhabited as
    12  a  primary or secondary residence by one individual or group of individ-
    13  uals.
    14    15-b. "Solar energy system." Any solar  photovoltaic  system  that  is
    15  installed  on  site and uses solar energy to provide all or a portion of
    16  the electrical needs of a residential or commercial building.
    17    15-c. "Solar hot water heater." Any system that uses solar  energy  to
    18  heat water for use in a residential or commercial building.
    19    15-d.  "Substitute  renewable  energy  system."  Any  system that uses
    20  renewable energy resources other than solar energy to provide for all or
    21  a portion of the electrical needs of a residential or commercial  build-
    22  ing;  provided,  that  a  renewable energy system shall use a technology
    23  eligible for the renewable energy standard under paragraph (g) of subdi-
    24  vision twenty-seven of section one thousand five of the public  authori-
    25  ties law.
    26    §  3.  Section  11-103 of the energy law, as amended by chapter 292 of
    27  the laws of 1998, subdivision 1 as amended by chapter 560 of the laws of
    28  2010, paragraph (b) of subdivision 1 and subdivisions 2 and 3 as amended
    29  by chapter 374 of the laws of 2022, is amended to read as follows:
    30    §  11-103.  Applications.  1.  (a)  The  state   energy   conservation
    31  construction  code  adopted  by  the [state fire prevention and building
    32  code council] board and consisting of a building energy code  for  resi-
    33  dential  buildings  throughout  the state and a building energy code for
    34  commercial buildings throughout the state is continued until amended  or
    35  a new code is adopted and effective.
    36    (b)  The code shall apply to the construction of any new building. The
    37  code shall also apply to an addition to, and alteration of, any existing
    38  building or building system; provided, however, that the code shall  not
    39  be interpreted to require any unaltered portion of the existing building
    40  or building system to comply with the code. The code shall be subject to
    41  such  other  exceptions  as may be adopted by the [state fire prevention
    42  and building code council] board provided that such exceptions shall not
    43  prevent the attainment of the compliance  goals  set  forth  in  section
    44  410(2)(c) of the American Recovery and Reinvestment Act of 2009.
    45    2.  (a) The [state fire prevention and building code council] board is
    46  authorized, from time to time as it  deems  appropriate  and  consistent
    47  with  the  purposes  of  this  article, to review and amend the code, or
    48  adopt a new code, through rules and regulations provided that  the  code
    49  remains  cost  effective  with  respect  to building construction in the
    50  state. In determining whether the code remains cost effective, the [code
    51  council] board shall consider (i) whether the  life-cycle  costs  for  a
    52  building  will  be  recovered  through  savings in energy costs over the
    53  design life of the building under a life-cycle cost  analysis  performed
    54  under  methodology  as established by the New York state energy research
    55  and development authority in regulations which may be updated from  time
    56  to  time,  and (ii) secondary or societal effects, such as reductions in

        S. 7442                            18

     1  greenhouse gas emissions, as defined in regulations. Before  publication
     2  of  a  notice  of  proposed  rule making establishing the methodology or
     3  defining secondary or societal effects, the president of  the  authority
     4  shall  conduct  public  meetings to provide meaningful opportunities for
     5  public comment from  all  segments  of  the  population  that  would  be
     6  impacted  by  the regulations, including persons living in disadvantaged
     7  communities as identified by the climate justice  working  group  estab-
     8  lished under section 75-0111 of the environmental conservation law.  For
     9  residential  buildings,  the  code  shall  meet  or exceed the then most
    10  recently published International Energy Conservation  Code,  or  achieve
    11  equivalent  or greater energy savings; and for commercial buildings, the
    12  code shall meet or exceed the then most recently published ASHRAE  90.1,
    13  or achieve equivalent or greater energy savings.
    14    (b) When adopting the first amended version of the code next following
    15  the  effective  date  of [the] chapter three hundred seventy-four of the
    16  laws of two thousand twenty-two [that  added  this  paragraph]  and  any
    17  subsequent  codes, the [state fire prevention and building code council]
    18  board shall use its best efforts to  adopt  provisions  for  residential
    19  buildings  that  achieve  energy  savings  greater  than  energy savings
    20  achieved by  the  then  most  recently  published  International  Energy
    21  Conservation  Code and to adopt provisions for commercial buildings that
    22  achieve energy savings greater than energy savings achieved by the  then
    23  most  recently  published ASHRAE 90.1, both at levels recommended by the
    24  New York state energy research and development authority, provided  that
    25  the  [state  fire prevention and building code council] board determines
    26  that such advanced energy savings can be achieved  while  still  meeting
    27  the cost effectiveness considerations contemplated by this subdivision.
    28    3.  Notwithstanding  any  other  provision  of  law,  the  [state fire
    29  prevention and building code  council]  board  in  accordance  with  the
    30  mandate  under  this  article shall have exclusive authority among state
    31  agencies to promulgate a construction code incorporating energy  conser-
    32  vation features and clean energy features applicable to the construction
    33  of  any building, including but not limited to greenhouse gas reduction.
    34  Any other code, rule or regulation heretofore promulgated or enacted  by
    35  any  other  state agency, incorporating specific energy conservation and
    36  clean energy requirements applicable to the construction of  any  build-
    37  ing,  shall  be  superseded  by  the  code  promulgated pursuant to this
    38  section.  Notwithstanding the foregoing, nothing in this  section  shall
    39  be deemed to expand the powers of the [council] board to include matters
    40  that  are  exclusively  within  the statutory jurisdiction of the public
    41  service commission, the department of  environmental  conservation,  the
    42  office of renewable energy siting or another state entity.
    43    4.  The  secretary of state is authorized to issue written interpreta-
    44  tions of the code upon written request of  a  permit  applicant  or  the
    45  official  responsible  for  the  administration  and  enforcement of the
    46  provisions of the code. Subsequent enforcement  of  the  code  shall  be
    47  consistent with such written interpretations.
    48    §  4. Subdivision 5 of section 11-104 of the energy law, as amended by
    49  chapter 374 of the laws of 2022, is amended to read as follows:
    50    5. The [state fire prevention and building  code  council]  board,  in
    51  consultation  with  the  commissioner of the department of parks, recre-
    52  ation and historic preservation, is authorized to  adopt  exemptions  to
    53  such  uniform  standards  and  requirements  for  historic  buildings as
    54  defined in section 11-102 of  this  article,  to  the  extent  that  the
    55  uniform  standards  and requirements would threaten, degrade, or destroy
    56  the historic form, fabric, or function of such historic buildings.

        S. 7442                            19

     1    § 5. Section 11-105 of the energy law, as amended by  chapter  560  of
     2  the laws of 2010, is amended to read as follows:
     3    § 11-105. Limitation of application. Notwithstanding the provisions of
     4  subdivision  one  of  section  11-103  of  this article, the [state fire
     5  prevention and building code council] board, by  regulation,  may  limit
     6  the  application  of any portion of the code so as to include or exclude
     7  classes or types of buildings, according to the use thereof or the  cost
     8  effectiveness  of  the  code  with  respect to any such class or type of
     9  building, or according to any other distinction as  may  make  differen-
    10  tiation  or  separate  classification or regulation necessary, proper or
    11  desirable, provided however, that such  limitation:  (1)  is  consistent
    12  with  the purposes of this article and the criteria set forth in section
    13  11-104 of this article, (2) does not render the code  inconsistent  with
    14  the  energy savings requirements of subdivision two of section 11-103 of
    15  this article, and (3) whether considered  individually  or  collectively
    16  with  other  limitations, will not prevent the attainment of the compli-
    17  ance goals set forth in section 410(2)(c) of the American  Recovery  and
    18  Reinvestment Act of 2009.
    19    §  6. Subdivision 2 of section 11-109 of the energy law, as amended by
    20  chapter 560 of the laws of 2010, is amended to read as follows:
    21    2.  Any  municipality  which  adopts  a  local   energy   conservation
    22  construction  code  in accordance with this section shall file a copy of
    23  such code and any amendments or revisions thereof with the  [state  fire
    24  prevention  and  building  code  council] board within thirty days after
    25  promulgation or adoption  of  such  local  code  or  any  amendments  or
    26  revisions thereof. If the municipality files such copy within such thir-
    27  ty day time period, the municipality may enforce such local code, amend-
    28  ment  or revision until and unless the [state fire prevention and build-
    29  ing code council] board shall determine that such local code,  amendment
    30  or  revision  is not more restrictive than the code. If the municipality
    31  fails to file such copy within such thirty day time period, the  munici-
    32  pality  may not enforce such local code, amendment or revision until and
    33  unless the [state fire prevention and building code council] board shall
    34  determine that such local code, amendment or revision is  more  restric-
    35  tive than the code.
    36    §  7. The energy law is amended by adding a new section 11-111 to read
    37  as follows:
    38    § 11-111.  Solar requirements for new buildings. 1. All new  buildings
    39  shall  be built to accommodate the installation of a solar energy system
    40  on their roofs. The board shall develop  and  adopt  amendments  to  the
    41  state  building  code  within  one  year  of  the effective date of this
    42  section to establish  minimum  standards  that  shall  be  met  for  new
    43  construction to accommodate a solar energy system.
    44    2.  In  drafting  the amendments to the building code, the board shall
    45  take into account existing building  code  requirements  and  compliance
    46  costs.    The  board  shall also consult with scientists, engineers, and
    47  professional societies with relevant expertise in solar  energy  systems
    48  and building construction.
    49    3. At a minimum, the board shall include requirements for:
    50    (a)  static  load roof strength, with a requirement that roofing where
    51  solar equipment could be placed be capable of supporting  a  minimum  of
    52  six pounds per square foot;
    53    (b)  placement  of  non-solar  related  rooftop equipment, taking into
    54  account positioning that avoids shading of solar equipment and maximiza-
    55  tion of continuous roof space;

        S. 7442                            20

     1    (c) sizing and provision of extra electrical panels to accommodate the
     2  addition of an appropriately sized future solar energy system; and
     3    (d) provision of space for a solar energy system DC-AC inverter in the
     4  utility room or on an outside wall.
     5    4. The board shall also consider including requirements for:
     6    (a) roof orientation and angle;
     7    (b)  roof types that are compatible with a solar installation mounting
     8  strategy that will require minimal or no roof penetrations; and
     9    (c) a conduit for wiring from roof to electric panel.
    10    5. To the extent necessary, the board shall promulgate separate stand-
    11  ards for residential and commercial buildings and for different building
    12  types and occupancies.
    13    6. In developing these regulations, the board shall consult  with  the
    14  New York state energy research and development authority and other state
    15  agencies with relevant expertise.
    16    §  8. The energy law is amended by adding a new section 11-112 to read
    17  as follows:
    18    § 11-112.  Specific solar requirements for new buildings. 1. The board
    19  shall develop and adopt amendments to the state building code within one
    20  year from the effective date of this section to amend the state building
    21  code to require certain types of new construction, as specified in  this
    22  section, to have a solar energy system.
    23    2.  Single-family dwellings shall have a solar energy system producing
    24  sufficient electricity on an annual basis to meet one hundred percent of
    25  the estimated average annual electricity demand of dwellings of a  simi-
    26  lar size and type.
    27    3.  Multi-family  dwellings  and  large commercial buildings up to ten
    28  stories in height shall have a solar energy system producing  sufficient
    29  electricity  on an annual basis to meet minimum standards established by
    30  the board, which may be based on the size of the roof, building type and
    31  occupancy, estimated average annual electricity use  of  similar  build-
    32  ings, or other factors.
    33    4. The board may require other categories of new construction or reno-
    34  vated buildings to have a solar energy system, and set minimum standards
    35  for the generating capacity of the solar energy system.
    36    5.  The  board  may reduce the required minimum generating capacity of
    37  solar energy systems for single-family and multi-family dwellings by  up
    38  to  twenty-five percent if installed in conjunction with a battery stor-
    39  age system with a minimum capacity of 7.5  kilowatt-hours  per  dwelling
    40  unit.
    41    6.  The  board shall determine the average annual electricity consump-
    42  tion for the types of buildings described in this section and revise its
    43  determination at least every three years, taking into account changes in
    44  electricity consumption due to energy efficiency improvements,  electric
    45  vehicle  charging,  air source heat pumps and other electric heating and
    46  cooling technologies, and other factors.
    47    § 9. The energy law is amended by adding a new section 11-113 to  read
    48  as follows:
    49    §  11-113.  Exemptions from specific solar requirements for new build-
    50  ings.  1. Developers may seek an exemption from the inspector of  build-
    51  ings  or  building  commissioner  from  the  requirements under sections
    52  11-111 and 11-112 of this article upon a  sufficient  showing  that  the
    53  effective  solar area is less than eighty contiguous square feet. Devel-
    54  opers may seek a reduction in the  required  generating  capacity  of  a
    55  solar  energy  system upon a sufficient showing that the effective solar
    56  area is eighty contiguous square feet or greater, but is insufficient to

        S. 7442                            21

     1  allow for the installation of a solar energy system meeting the  minimum
     2  requirements established by the board.
     3    2. Developers may seek an exemption from the inspector of buildings or
     4  building  commissioner  from  the requirements under sections 11-111 and
     5  11-112 of this article upon  a  sufficient  showing  that  a  substitute
     6  renewable  energy  system will be installed at the time of construction,
     7  producing an equal or greater amount of electricity on an  annual  basis
     8  as  the minimum required solar installation under section 11-112 of this
     9  article. Developers may seek a  reduction  in  the  required  generating
    10  capacity  of  a  solar  energy  system  upon a sufficient showing that a
    11  substitute renewable energy system will be  installed  at  the  time  of
    12  construction,  generating  sufficient  electricity on an annual basis to
    13  offset the reduction in electricity produced by the solar energy system.
    14    3. Developers may seek an exemption from the inspector of buildings or
    15  building commissioner from the requirements under  sections  11-111  and
    16  11-112  of  this article, or a reduction in the required size of a solar
    17  energy system, upon a sufficient showing that a solar hot  water  heater
    18  will  be  installed  at  the  time  of  construction.  Such exemption or
    19  reduction shall only be granted to the extent that the installation of a
    20  solar hot water heater will reduce the portion of  the  effective  solar
    21  area available for a solar energy system.
    22    4.  The board may allow exemptions from the requirements of this arti-
    23  cle for affordable housing developments, after consulting with  afforda-
    24  ble  housing  developers  and  operators,  community  development corpo-
    25  rations, organizations that represent affordable housing residents,  and
    26  other stakeholders.
    27    5.  The  board  shall  promulgate  regulations  within one year of the
    28  effective date of this section that  clearly  defines  the  process  for
    29  seeking an exemption.
    30    6.  Should  an  exemption  be granted, or if the new building does not
    31  have a solar energy system producing sufficient electricity on an annual
    32  basis to meet one hundred percent of the estimated average annual  elec-
    33  tricity  demand  of  dwellings of a similar size and type, the developer
    34  shall subscribe to a  solar  community  distributed  generation  project
    35  under  section  sixty-six-p  of the public service law to meet the solar
    36  generation needs of the building.
    37    § 10. The energy law is amended by adding a new section 11-114 to read
    38  as follows:
    39    § 11-114.  Amendments to the building code. 1. All future editions and
    40  amended versions of the building code, as adopted by  the  board,  shall
    41  include  regulations meeting the requirements of sections 11-111, 11-112
    42  and 11-113 of this article.
    43    2. The board may from time to time revise the regulations  promulgated
    44  under  sections 11-111, 11-112 and 11-113 of this article, in accordance
    45  with changes in technology and building practices.
    46    § 11. The energy law is amended by adding a new section 11-115 to read
    47  as follows:
    48    § 11-115.  Ensuring continued development incentives  for  new  build-
    49  ings.  Compliance with the provisions of this article shall not impair a
    50  building's  eligibility  for  any incentives, rebates, credits, or other
    51  programs in existence  to  encourage  development  of  renewable  energy
    52  resources.
    53    § 12. The energy law is amended by adding a new section 11-116 to read
    54  as follows:
    55    §  11-116.    No  granting  of  building  permits without a showing of
    56  compliance. A building permit for new construction shall not be  granted

        S. 7442                            22

     1  without  a  showing  that the building complies with the requirements of
     2  this article.
     3    § 13. The energy law is amended by adding a new section 11-117 to read
     4  as follows:
     5    §  11-117.    Penalties  for  failure to comply with this article. Any
     6  person who fails to comply with or otherwise violates this article shall
     7  be liable for a civil administrative penalty not to exceed ten  thousand
     8  dollars  for each violation, or twice the estimated additional cost that
     9  would have been incurred by constructing a building to meet the require-
    10  ments of this article, whichever is greater.
    11    § 14. This act shall take effect immediately.
    12    § 4. Severability clause. If any clause, sentence, paragraph, subdivi-
    13  sion, section or part of this act shall be  adjudged  by  any  court  of
    14  competent  jurisdiction  to  be invalid, such judgment shall not affect,
    15  impair, or invalidate the remainder thereof, but shall  be  confined  in
    16  its  operation  to the clause, sentence, paragraph, subdivision, section
    17  or part thereof directly involved in the controversy in which such judg-
    18  ment shall have been rendered. It is hereby declared to be the intent of
    19  the legislature that this act would  have  been  enacted  even  if  such
    20  invalid provisions had not been included herein.
    21    §  5.  This act shall take effect immediately; provided, however, that
    22  the applicable effective date of Parts A through M of this act shall  be
    23  as specifically set forth in the last section of such Parts.
feedback