Extends certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons

This bill extends the deadline for filing applications to receive tax breaks on green roofs in large cities, including New York. It allows property owners to apply for these credits as late as March 15, 2030, instead of the previous earlier date. The legislation also clarifies that any unused portion of the tax credit can be carried forward to future tax years for up to five years. Additionally, it maintains the existing rules regarding the maximum dollar amounts available for standard and enhanced green roof incentives.