New York 2025-2026 Regular Session

New York Senate Bill S07964

Introduced
5/15/25  

Caption

Incentivizes projects on certain Brownfield sites through enhanced tax credits.

Impact

If passed, the bill is expected to significantly impact New York's approach to Brownfield redevelopment by increasing the financial viability of such projects. The enhanced tax credits could attract more businesses to invest in these sites, which often face unique barriers to redevelopment. This could lead to job creation, improvement of local infrastructure, and increased property values, ultimately benefiting the broader community while addressing environmental concerns.

Summary

Bill S07964 seeks to incentivize redevelopment projects on certain Brownfield sites through enhanced tax credits. By amending both the tax law and environmental conservation law, the bill aims to provide substantial financial benefits to businesses engaging in activities that contribute to the cleanup and development of contaminated lands. The proposed legislation establishes specific criteria for what constitutes a 'qualified project site,' emphasizing the need for environmental sustainability while promoting economic development in less populated cities.

Contention

However, S07964 also faces notable criticism. Opponents express concerns that the focus on incentivizing redevelopment in economically disadvantaged areas, while beneficial in theory, may not adequately address the potential environmental risks associated with Brownfield sites. There are fears that the bill might prioritize economic gain over genuine environmental stewardship, potentially leading to subpar remediation efforts that could put communities at risk. Additionally, debates continue regarding the balance between supporting business interests and protecting community health and safety.

Companion Bills

NY A08630

Same As Incentivizes projects on certain Brownfield sites through enhanced tax credits.

Previously Filed As

NY A04475

Relates to certain qualifying property under brownfield redevelopment tax credits.

NY S02618

Establishes the New York state renewable reclamation projects program to stimulate the development of renewable energy on certain brownfield sites, dormant electric generating sites, and real property.

NY S02350

Expands eligibility to the site preparation credit component of the brownfield redevelopment tax credit.

NY S05868

Relates to prevailing wage requirements applicable to brownfield remediation work performed under private contract as it relates to certain remediation activities, for sites that are seeking or have received a determination that the site is eligible for the tangible property credit component of the brownfield redevelopment tax credit, and the work is paid for in whole or in part by public funds.

NY A07491

Relates to prevailing wage requirements applicable to brownfield remediation work performed under private contract as it relates to certain remediation activities, for sites that are seeking or have received a determination that the site is eligible for the tangible property credit component of the brownfield redevelopment tax credit, and the work is paid for in whole or in part by public funds.

NY A00445

Requires affordable housing units to be equally distributed throughout building projects.

NY S07630

Extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county.

NY A08011

Extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county.

NY S09449

Extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county.

NY A03607

Relates to the brownfield redevelopment tax credit; provides that in the event that the qualified site is owned by, or was acquired by a taxpayer from, a municipality and such municipality is a volunteer under the brownfield site clean-up agreement with respect to such qualified site, then the amount of the credit shall be reduced; defines "infrastructure work"; makes related amendments.

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