New York 2025-2026 Regular Session

New York Senate Bill S00858

Introduced
1/8/25  

Caption

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.

Summary

Bill S00858 seeks to extend the duration of brownfield redevelopment and remediation tax credits specifically for sites located within the Renaissance Commerce Park in Lackawanna, Erie County. The bill allows eligible sites to claim tax credits for site preparation, on-site groundwater remediation, and tangible property for a specified period following the placement of improvements on the site. The eligibility criteria include having a brownfield cleanup agreement prior to June 23, 2008, and receiving a certificate of completion by December 31, 2017, with specific provisions for costs incurred before and after improvements are placed in service.

Impact

The bill modifies the existing tax law to extend the benefit period for brownfield redevelopment tax credits, which may incentivize further investment and development in the Renaissance Commerce Park area. This could lead to increased economic activity and environmental remediation efforts, potentially transforming previously underutilized or contaminated sites into productive properties. The changes could also affect local tax revenues and the financial viability of redevelopment projects in the region.

Sentiment

The general sentiment around Bill S00858 appears to be supportive, particularly among stakeholders interested in economic development and environmental remediation. However, there may be concerns regarding the long-term implications of extending tax credits and the potential for misuse or over-reliance on such incentives.

Contention

Notable points of contention may arise from differing opinions on the effectiveness of tax credits as a tool for economic development. Some may argue that extending these credits is necessary for revitalizing the area, while others may contend that it could lead to fiscal challenges or inequities in tax policy. Stakeholders, including local government officials and environmental advocates, may have varying perspectives on the balance between economic growth and environmental responsibility.

Companion Bills

NY A03915

Same As 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.

Previously Filed As

NY S09676

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 A03915

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 S09810

Extends the duration of certain brownfield redevelopment and remediation tax credits for 125 Bath Street within the village of Ballston Spa, Saratoga county.

NY A10778

Extends the duration of certain brownfield redevelopment and remediation tax credits for 125 Bath Street within the village of Ballston Spa, Saratoga county.

NY A11482

Extends the duration of certain brownfield redevelopment and remediation tax credits

NY A4914

Expands Brownfields Redevelopment Incentive Program to provide tax credits to developers of residential redevelopment projects undertaken on remediated brownfield sites.

NY S10519

Extends the tangible property credit component of the brownfield redevelopment tax credit for certain qualified sites which contain 40% open space and 25% affordable housing units.

NY S07964

Incentivizes projects on certain Brownfield sites through enhanced tax credits.

NY A08630

Incentivizes projects on certain Brownfield sites through enhanced tax credits.

NY A11412

Requires an annual brownfields redevelopment tax credit report

Similar Bills

No similar bills found.