1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," authorizing the green roof tax credit.

11The General Assembly of the Commonwealth of Pennsylvania
12hereby enacts as follows:

13Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
14the Tax Reform Code of 1971, is amended by adding an article to
15read:

16ARTICLE XIX-B

17GREEN ROOF TAX CREDIT

18Section 1901-B. Scope of article.

19This article relates to green roof tax credits.

20Section 1902-B. Definitions.

21The following words and phrases when used in this article

1shall have the meanings given to them in this section unless the
2context clearly indicates otherwise:

3"Department." The Department of Revenue of the Commonwealth.

4"Eligible rooftop space." The total space available to
5support a green roof, as certified by a structural engineer.

6"Green roof." An addition to a roof that supports living
7vegetation and includes a synthetic, high-quality waterproof
8membrane, drainage layer, soil layer and lightweight medium
9plants.

10"Tax credit." The green roof tax credit.

11"Tax liability." For a taxpayer who is an individual, taxes
12imposed under Article III and for all other taxpayers, taxes
13imposed under Articles III, IV and VI.

14Section 1903-B. Application.

15A business or individual seeking a tax credit must file an
16application with the department that includes the following:

17(1) The address location of the proposed green roof.

18(2) The total square footage of the rooftop.

19(3) The total square footage of the eligible rooftop
20space.

21(4) The total square footage of the proposed green roof.

22(5) The total projected costs to construct the green
23roof.

24(6) Proof that the applicant has received all required
25permits and approvals to construct the green roof, after
26first submitting to the local building code official the
27plans for the green roof and a written analysis conducted by
28a roof engineer that confirms and certifies the following:

29(i) The condition of the roof is satisfactory for
30green roof construction.

1(ii) The structural capacity of the roof would
2support the proposed green roof.

3(iii) There is appropriate and safe access to the
4roof for maintenance purposes.

5(iv) The weight of the proposed green roof is
6appropriate for the roof.

7(v) The plans include appropriate irrigation and
8drainage measures.

9Section 1904-B. Commitment agreement.

10The department shall approve an application for a tax credit
11if it contains all of the required information. After approval,
12the applicant must execute a commitment agreement with the
13department setting forth the following:

14(1) The plans for the green roof, as approved by the
15local building code official, which plans must provide for a
16green roof covering at least 50% of the building's rooftop or
1775% of eligible rooftop space.

18(2) The total projected costs for the construction of
19the green roof.

20(3) The maximum tax credit the applicant may claim.

21(4) The applicant's commitment to maintain the green
22roof for a period of five years after the date of its
23completion and the applicant's acknowledgment that if the
24taxpayer claims a tax credit and fails to incur the amount of
25qualified construction or maintenance costs for a green roof
26in that taxable year, the taxpayer shall repay to the
27Commonwealth the amount of the tax credit claimed under this
28article for the green roof.

29Section 1905-B. Certification and credit.

30(a) General rule.--After the applicant and the department

1have executed a commitment agreement, and upon certifying to the
2department the total costs actually incurred and proof of
3completion of the green roof in accordance with the plans set
4forth in the commitment agreement, the applicant may claim a
5credit against the tax liability of the applicant equal to 25%
6of all costs initially incurred to construct the green roof and
7for maintenance in the years after.

8(b) Limitations.--

9(1) The amount of tax credits awarded to an individual
10or business may not exceed $100,000 in any fiscal year.

11(2) The tax credit shall be applied against the
12applicant's total tax liability subject to the tax credit for
13the fiscal year during which the applicant certifies the
14completion of the green roof.

15(3) Any unused credits may be carried forward until
16fully used.

17(4) The credit is not a refundable credit.

18(5) The credit is nontransferable.

19(c) Availability of tax credits.--Each fiscal year,
20$10,000,000 in tax credits shall be made available to the
21department and may be awarded by the department in accordance
22with this article.

23Section 1906-B. Repayment of tax credits.

24A business or individual that has received and taken the
25credit must repay the credit to the Commonwealth if it fails to
26maintain the green roof in accordance with the provisions of the
27commitment agreement.

28Section 2. This act shall take effect in 60 days.