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NY S01529

Bill

Status

Engrossed

5/6/2025

Primary Sponsor

Kevin Parker

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Creates a tax credit for agricultural businesses that practice "carbon farming," defined as land management strategies that reduce, sequester, and mitigate greenhouse gas emissions on farmland

  • Requires farmers to use USDA's COMET-Planner, COMET-Farm, and other quantification tools to measure greenhouse gas benefits and obtain certification from the Department of Environmental Conservation

  • Allows taxpayers with adjusted gross income under $60,000 to receive excess credits as a refund; those earning above $60,000 may carry over unused credits to future tax years

  • Directs the Commissioner of Environmental Conservation, in consultation with the Commissioner of Agriculture and Markets, to determine the economic value of carbon farming for calculating credit amounts

  • Requires the Department of Environmental Conservation and Department of Agriculture and Markets to cooperate in developing educational materials promoting carbon farming practices and the associated tax credit

  • Takes effect 90 days after becoming law, with authority to implement necessary regulations immediately

Legislative Description

Establishes the carbon farming certification committee for the purpose of developing a certification framework, determining qualified carbon removal practices eligible for the carbon farming tax credit, and promulgating certification standards for qualified carbon removal practices; provides for the development of educational materials to encourage carbon farming by promoting farming practices which reduce, sequester and mitigate greenhouse gas emissions on land used in support of a farm operation; establishes carbon farming tax credits.

Last Action

REPORTED AND COMMITTED TO FINANCE

2/25/2026

Committee Referrals

Finance2/25/2026
Agriculture1/7/2026
Agriculture5/6/2025
Finance2/4/2025
Agriculture1/10/2025

Full Bill Text

No bill text available