Bill > HB1038

This bill creates a new Green Roof Tax Credit program that allows businesses and individuals to receive a tax credit for constructing and maintaining green roofs, which are rooftops that support living vegetation with specialized layers like waterproof membranes and soil. Under the program, applicants can receive a tax credit equal to 25% of the costs incurred for constructing and maintaining a green roof, with a maximum credit of $100,000 per fiscal year. To qualify, applicants must submit a detailed application to the Department of Revenue, including roof location, dimensions, projected costs, and engineering certification demonstrating the roof's structural suitability. The green roof must cover at least 50% of the building's rooftop or 75% of eligible rooftop space, and the applicant must commit to maintaining the green roof for five years. Participants must repay the tax credit if they fail to maintain the green roof according to the agreement. The bill limits the total annual tax credit availability to $10,000,000, and credits are non-refundable and non-transferable, with any unused credits able to be carried forward until fully used. The tax credit is designed to incentivize environmentally friendly building practices that can help reduce urban heat islands, manage stormwater, and improve energy efficiency.

Agriculture and Natural Resources

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1038