STATE OF NEW YORK ________________________________________________________________________ 4104 2025-2026 Regular Sessions IN SENATE January 31, 2025 ___________ 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 tax law, in relation to providing a green building credit to all residential buildings The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraphs (D) and (E) of paragraph 6 of subdivision (b) 2 of section 19 of the tax law, as added by section 2 of part II of chap- 3 ter 63 of the laws of 2000, are amended to read as follows: 4 (D) any combination of buildings described in subparagraphs (A), (B) 5 and (C) of this paragraph, [and] or 6 (E) any residential building, and 7 (F) is not a building located on freshwater wetlands or tidal wetlands 8 the construction of which requires a permit under section 24-0701 or 9 25-0403, respectively, of the environmental conservation law, or on 10 wetlands such that the construction thereof requires a permit pursuant 11 to section 404 of the federal clean water act (33 U.S.C. § 1344). 12 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06203-01-5