New York 2025-2026 Regular Session

New York Senate Bill S07648

Introduced
4/25/25  

Caption

Enacts into law components of legislation relating to reducing greenhouse gas emissions in construction; enacts the "building embodied carbon breakthrough act"; provides a sales tax exemption for certain low-carbon building materials (Part A); establishes a grant program for manufacturers of concrete for environmental product declarations (Part B); expands eligibility for commercial property assessed clean energy financing resources (Part C).

Impact

If passed, S07648 would amend the tax law and the general municipal law to create a framework for facilitating low-carbon construction initiatives. By providing tax exemptions and establishing grants for manufacturers developing environmental product declarations (EPDs), the bill seeks to stimulate innovation and encourage the use of materials that substantially reduce carbon emissions. The bill reflects an understanding that reducing embodied carbon has dual benefits—lessening the environmental impact while creating new job opportunities in the state as industries pivot towards green technologies. Furthermore, by expanding resources for commercial property assessed clean energy (PACE) financing, it emphasizes the financial tools necessary to support this shift in construction practices.

Summary

Bill S07648, known as the 'Building Embodied Carbon Breakthrough Act,' aims to address the significant contribution of greenhouse gas emissions from the construction sector in New York. It highlights the critical role of reducing embodied carbon in building materials such as concrete and steel, which account for a substantial portion of industrial emissions. The legislative purpose underscores the necessity of inhabitants adopting low-carbon technologies to meet climate goals established under the Climate Leadership and Community Protection Act. The bill proposes a sales tax exemption for specific low-carbon building materials, thereby fostering an early market for sustainable products.

Contention

While there is broad support for advancing low-carbon building practices, the bill's implementation may encounter challenges related to compliance and tracking the effectiveness of emissions reductions. Notable points of contention could arise concerning the balance between creating incentives for manufacturers and ensuring that local building codes are not compromised. Stakeholders from the construction and environmental sectors may raise questions around the practicality of establishing a consistent and fair system for verifying the embodied carbon reductions claimed by construction materials. This bill, while focused on progressive environmental goals, must also navigate potential pushback regarding operational constraints and costs for businesses adjusting to new regulations.

Companion Bills

NY A06566

Same As Enacts the "building embodied carbon breakthrough act"; provides a sales tax exemption for certain low-carbon building materials.

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