Relates to credits against tax for homeowners and businesses who invest in green infrastructure

This bill creates tax credits for New York homeowners and businesses that install qualifying green infrastructure on their property. Homeowners can claim up to 50% of costs (capped at $10,000) for features like rain gardens, permeable pavement, or green roofs, while businesses get up to 50% (capped at $5,000). Eligibility requires New York residency for 24 months (homeowners) or 36 months (businesses) with property located in the state. The credit applies to specific, cost-effective stormwater management systems designed to reduce runoff and provide community benefits, such as rainwater harvesting or downspout disconnection.