New York Codes, Rules and Regulations › Title 6 - DEPARTMENT OF ENVIRONMENTAL CONSERVATION › Chapter VII - STATE AID › Subchapter B - STATE AID FOR ENVIRONMENTAL CONSERVATION PROGRAMS › Part 638 - GREEN BUILDING TAX CREDIT › Section 638.3 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Unless the context otherwise requires, the definitions contained in section 19  of the Tax Law are applicable to this Part. The following additional definitions and clarifications are applicable to this Part.
(a)
Air conditioner.
A combination of components, including a compressor, a condenser, and an evaporator or cooling coil, designed for the purpose of conditioning air for one or more rooms of a building by providing one or more of the following functions: cooling, heating, air circulation, dehumidifying or air cleaning.
(b)
Air pollutant.
One or more contaminants in quantities, of characteristics and of a duration which are or may be injurious to human, plant or animal life or to property or which unreasonably interfere with the comfortable enjoyment of life and property.
(c)
Allowable costs.
Amounts properly chargeable to capital account (other than for land), which are paid or incurred on or after June 1, 1999, for: construction or rehabilitation; commissioning costs; interest paid or incurred during the construction or rehabilitation period; legal, architectural, engineering and other professional fees allocable to construction or rehabilitation; closing costs for construction, rehabilitation or mortgage loans; recording taxes and filing fees incurred with respect to construction or rehabilitation; site cost (such as temporary electric wiring, scaffolding, demolition costs, and fencing and security; and costs of furniture, carpeting, partitions, walls and wall coverings, ceilings, drapes, blinds, lighting, plumbing, electrical wiring and ventilation; provided that such costs must not include the cost of telephone systems and computers (other than electrical wiring costs) and must not include the cost of fuel cells or photovoltaic (PV) modules (including installation) or the cost of new air conditioning equipment using an EPA-approved non-ozone depleting refrigerant or other EPA-approved refrigerant as provided in section 7.13.
(d)
Alternate supply water.
Gray water, rainwater, or drainage water, singly or mixed together, used in place of private or public potable water supply only for uses other than as potable water.
(e)
Ambient air.
That portion of the atmosphere, external to buildings, to which the general public has access.
(f)
Annual eligibility certificate (AEC).
A package consisting of a written statement by the taxpayer in accordance with section 638.5(b) and (c)  of this Part and a certification or a number of certifications that must be made by an appropriate architect(s) and/or professional engineer(s) licensed to practice in this State under the seal of such architect or engineer, that the building, base building or tenant space with respect to which the credit is claimed is a green building, green base building or green tenant space, respectively, in accordance with the standards and guidelines in effect at the time the property which is the basis for the credit was placed in service, that the fuel cell or photovoltaic modules constitute qualifying alternate energy sources and that the air conditioning equipment uses an EPA-approved non-ozone depleting refrigerant or other EPA-approved refrigerant approved by the commissioner and remains in service. Each certification must set forth the specific findings upon which the certification was based. An AEC is submitted, for each taxable year for which a taxpayer claims a credit under this section, to the New York State Department of Taxation and Finance and to the Department of Environmental Conservation, in accordance with section 19  of the Tax Law and this Part.
(g)
Appliances.
Clothes washers, refrigerators, dishwashers, and room air conditioners.
(h)
Architectural coating.
Any coating applied to stationary structures and to their appurtenances, to mobile homes, to pavements, or to curbs.
(i)
Architect.
A person licensed or otherwise authorized under article 147 of title 8 of the New York State Education Law to use the title of architect.
(j)
ASTM.
American Society of Testing and Materials, 100 Barr Harbor Drive, West Conshohocken, PA 19428-2459,
www.astm.org
.
(k)
Base building.
All areas of a building not intended for occupancy by a tenant or owner, including but not limited to the structural components of the building, exterior walls, floors, windows, roofs, foundations, chimneys and stacks, parking areas, mechanical rooms and mechanical systems, and owner-controlled and/or operated service spaces, sidewalks, main lobby, shafts and vertical transportation mechanisms, stairways and corridors.
(l)
Basis of design.
Documentation of the primary concepts and assumptions that have influenced design decisions that were made to comply with the design intent. The basis of design specifically describes the systems, components, conditions and methods chosen to meet the design intent.
(m)
Biological contaminants.
Contaminant agents derived from or that are living organisms (
e.g.,
viruses, bacteria, fungi, and mammal and bird antigens).
(n)
Black water.
Water from toilet, urinal and bidet flushing, as well as other water containing human or animal excreta, such as wastewater from diaper laundering or wastewater from cleaning of animal stalls or cages.
(o)
Bond breaker.
A coating the sole purpose of which, when applied between layers of concrete, is to prevent the freshly poured top layer of concrete from bonding to the substrate on which it is poured.
(p)
Building automation system.
The monitoring and control of components, subsystems, and systems of a space or building with the purpose of automating their operation.
(q)
Building envelope.
The components of a building that enclose that building from the environment, including but not limited to, exterior walls, underground walls, windows, roofs, floors with one surface exposed to outdoor air, floors on ground; also, exterior light shelves and exterior shading devices.
(r)
Carpet adhesive.
Product used to adhere carpet to a substrate.
(s)
Carpet cushion.
A product installed beneath carpet, typically composed of fiber, sponge rubber or polyurethane foam.
(t)
Certificate of readiness.
A document stating that all equipment, systems, and controls have been correctly installed; operated as specified; have been tested, adjusted, and balanced; and are verified as ready for functional performance testing and other acceptance procedures.
(u)
Certification.
Statement under the seal of an architect or engineer, made in accordance with the standards and guidelines in effect at the time the property, which is the basis for the credit, was placed in service.
(v)
Certified energy manager.
A person with current certification from the Association of Energy Engineers located at 4025 Pleasantdale Rd., Suite 420, Atlanta, GA 30340.
(w)
Certified indoor air quality professional.
A person with current certification from the Association of Energy Engineers located at 4025 Pleasantdale Rd., Suite 420, Atlanta, GA 30340.
(x)
Certified industrial hygienist (CIH).
A person with current certification from the American Board of Industrial Hygiene located at 6015 West St. Joseph, Suite 102, Lansing, MI 48917.
(y)
Certified wood.
Wood-based materials originally sourced from forestlands participating in an acceptable system or program which certifies sustainable forest management, as determined by the commissioner of the Department of Environmental Conservation, or his/her designee. Acceptable systems or programs must include all of the following:
(1) adherence to management practices which conserve biological diversity, maintain productive capacity of forest ecosystems, maintain forest ecosystem health and vitality, conserve and maintain soil and water resources, and maintain forest contribution to global carbon cycles;
(2) independent third party auditing that monitors, measures and reports compliance with system or program principles and guidelines; and
(3) documentation verifying that the wood-based products used have been obtained from lands enrolled under or participating in an acceptable certification system or program.