Establishes a tax credit for tree removal and emerald ash elimination in New York.

The bill establishes a tax credit for the costs of removing trees and treating trees infected with the emerald ash borer. The credit applies to costs of removal, insecticide injection treatments, and other related expenses. The credit is available for taxable years beginning on or after January 1, 2026, and is limited to $10 million statewide per calendar year. The credit can be carried over to subsequent years if it exceeds the taxpayer's tax liability for the year.

Establishes a tax credit for tree removal and emerald ash elimination in New York.

The bill establishes a tax credit for the costs of removing trees and treating trees infected with the emerald ash borer. The credit applies to costs of removal, insecticide injection treatments, and other related expenses. The credit is available for taxable years beginning on or after January 1, 2026, and is limited to $10 million statewide per calendar year. The credit can be carried over to subsequent years if it exceeds the taxpayer's tax liability for the year.