PRINTER'S NO. 1236
No. 1077 Session of 2001
INTRODUCED BY RUBLEY, TULLI, MUNDY, McCALL, BASTIAN, BARD,
READSHAW, WOJNAROSKI, MELIO, WANSACZ, LEVDANSKY, STEIL,
STEELMAN, ROSS, M. BAKER, BARRAR, BELARDI, CALTAGIRONE,
CAWLEY, L. I. COHEN, CORRIGAN, CURRY, DAILEY, DeWEESE,
FAIRCHILD, FREEMAN, GEORGE, HARHAI, HENNESSEY, HERMAN,
HERSHEY, HORSEY, JOSEPHS, MAHER, MAITLAND, NAILOR, ORIE,
PIPPY, SCHRODER, SHANER, B. SMITH, SOLOBAY, STURLA,
E. Z. TAYLOR, VANCE, VITALI, WATSON, WILT AND YOUNGBLOOD,
MARCH 20, 2001
REFERRED TO COMMITTEE ON CONSUMER AFFAIRS, MARCH 20, 2001
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for exclusions from tax; and
11 providing for an energy-efficient building tax credit.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding clauses to read:
17 Section 204. Exclusions from Tax.--The tax imposed by
18 section 202 shall not be imposed upon
19 * * *
1 (61) The sale at retail or use of the following electric
2 appliances that meet or exceed the applicable energy star
3 efficiency requirements developed by the United States
4 Environmental Protection Agency and the United States Department
5 of Energy:
6 (i) a clothes washer purchased on or after July 1, 2000, but
7 before July 1, 2003;
8 (ii) a room air conditioner purchased on or after January 1,
9 2001, but before July 1, 2004; or
10 (iii) a standard size refrigerator purchased on or after
11 July 1, 2001, but before July 1, 2004.
12 (62) The sale at retail or use of a fuel cell that generates
13 electricity and heat using an electrochemical process has an
14 electricity-only generation efficiency greater than 35% and has
15 a generating capacity of at least two kilowatts.
16 (63) The sale at retail or use of a natural gas heat pump
17 that has a coefficient of performance of at least 1.25 for
18 heating and at least 0.70 for cooling; an electric heat pump
19 that has a heating system performance factor of at least 7.5 and
20 a cooling seasonal energy-efficient ratio of at least 13.5; an
21 advanced natural gas water heater that has an energy factor of
22 at least 0.65; or an electric heat pump hot water heater that
23 yields an energy factor of at least 1.7.
24 (64) The sale at retail or use of a central air conditioner
25 that has a cooling seasonal energy efficiency ratio of at least
26 13.5.
27 Section 2. The act is amended by adding an article to read:
28 ARTICLE XVIII-B
29 GREEN BUILDINGS TAX CREDIT
30 Section 1801-B. Short title.
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1 This article shall be known and may be cited as the Green
2 Buildings Tax Credit Law.
3 Section 1802-B. Definitions.
4 The following words and phrases when used in this article
5 shall have the meanings given to them in this section unless the
6 context clearly indicates otherwise:
7 "Allowable costs." Amounts which are paid or incurred on or
8 after June 1, 2001, for:
9 (1) construction or rehabilitation;
10 (2) commissioning costs;
11 (3) interest paid or incurred during the construction or
12 rehabilitation period;
13 (4) legal, architectural, engineering or other
14 professional fees allocable to construction or
15 rehabilitation;
16 (5) closing costs for construction, rehabilitation or
17 mortgage loans;
18 (6) recording taxes and filing fees incurred with
19 respect to construction or rehabilitation; site costs; and
20 (7) costs of furniture, carpeting, partitions, walls and
21 wall coverings; ceilings, drapes, blinds, lighting, plumbing,
22 electrical wiring and ventilation; provided that the costs
23 shall not include the cost of telephone systems and computers
24 other than electrical wiring costs and shall not include the
25 cost of fuel cells or photovoltaic modules, including
26 installation or the cost of new air conditioning equipment
27 using an Environmental Protection Agency-approved non-ozone
28 depleting refrigerant, excluding installation.
29 "Base building." All areas of a building not intended for
30 occupancy by a tenant or owner, including, but not limited to,
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1 the structural components of the building, exterior walls,
2 floors, windows, roofs, foundations, chimneys and stacks,
3 parking areas, mechanical rooms and mechanical systems and
4 owner-controlled or operated service spaces, sidewalks, main
5 lobby, shafts and vertical transportation mechanisms, stairways
6 and corridors.
7 "Commissioning." The testing and fine-tuning of heat,
8 ventilating and air conditioning and other systems to assure
9 proper functioning and adherence to design criteria and the
10 preparation of system operation manuals and instruction of
11 maintenance personnel.
12 "Credit allowance year." The later of:
13 (1) The taxable year during which the property,
14 construction, completion or rehabilitation referred to in
15 subsections (a) through (f) of section 1804-B has been placed
16 in service or has received a final certificate of occupancy.
17 (2) The first taxable year with respect to which the
18 credit may be claimed pursuant to the initial credit
19 component certificate issued pursuant to subsection (a) of
20 section 1805-B.
21 "Department." The Department of Revenue of the Commonwealth.
22 "Eligible building." A building located in this Commonwealth
23 which is:
24 (1) A residential multifamily building with at least 12
25 dwelling units that contain at least 20,000 square feet of
26 interior space.
27 (2) One or more residential multifamily buildings with
28 at least two dwelling units that are part of a single or
29 phased construction project that contains, in the aggregate,
30 at least 20,000 square feet of interior space, provided that
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1 in any single phase of such project at least 10,000 square
2 feet of interior space is under construction or
3 rehabilitation.
4 (3) A building used for commercial or industrial
5 purposes.
6 (4) Any combination of buildings described in
7 subparagraphs (1) and (2).
8 "Fuel cell." A device that produces electricity directly
9 from hydrogen or hydrocarbon fuel through a noncombustive
10 electro-chemical process.
11 "Green base building." A base building which is part of an
12 eligible building and which meets the following standards:
13 (1) Energy use shall not exceed the amounts permitted
14 pursuant to regulations promulgated by the Department of
15 Environmental Protection.
16 (2) All appliances and any heating, cooling and water
17 heating equipment used in the base building and subject to
18 the regulations promulgated by the Department of
19 Environmental Protection shall meet the standards established
20 by such regulations in effect at the time the base building
21 or rehabilitation thereof is placed in service.
22 (3) The base building shall comply with all applicable
23 zoning, land use and erosion control requirements, storm-
24 water management ordinances, building code requirements and
25 environmental regulations. In the case of the rehabilitation
26 of an existing building, all existing environmental hazards
27 shall be identified and managed in accordance with applicable
28 laws and industry guidelines.
29 (4) Building fresh air intake shall be located 25 feet
30 away from loading areas, building exhaust fans, cooling
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1 towers and other point sources of contamination.
2 (5) Ventilation system components and pathways shall be
3 protected during construction or rehabilitation from
4 contamination in accordance with an indoor air quality
5 management plan for the construction or rehabilitation
6 process that meets the standards established in regulations
7 promulgated by the Department of Environmental Protection.
8 (6) A licensed engineer, certified industrial hygienist
9 or other licensed or certified professional shall conduct
10 indoor air quality testing with respect to the entire
11 building immediately following occupancy and on an annual
12 basis, to monitor supply and return air and ambient air for
13 carbon monoxide, carbon dioxide, total volatile organic
14 compounds, radon and particulate matter. Once radon
15 measurements have been found to be satisfactory, subsequent
16 annual testing shall not be required. The taxpayer shall
17 record baseline readings immediately following occupancy and
18 annually thereafter. In the event that the taxpayer does not
19 establish that during a taxable year during which any part of
20 the building is occupied, indoor air quality met the
21 standards established in regulations promulgated by the
22 Department of Environmental Protection, the base building
23 shall not constitute a green base building.
24 (7) The mechanical plant of the building shall be
25 commissioned in accordance with the standards established in
26 regulations promulgated by the Department of Environmental
27 Protection.
28 (8) Separate waste disposal chutes or a carousel
29 compactor system for recyclable materials shall be provided
30 for the recycling of waste by occupants or recycling shall be
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1 otherwise facilitated by providing a readily accessible
2 designated collection area or area with sufficient space to
3 store recyclable materials separately between collection
4 dates.
5 (9) The owner of the building shall provide each tenant,
6 prior to initial occupancy and upon request, with one written
7 notification of the opportunity to apply for a tax credit
8 pursuant to this article and written guidelines regarding
9 opportunities to improve the energy efficiency and air
10 quality of tenant space and to reduce and recycle waste
11 streams.
12 (10) All building materials, finishes and furnishings
13 used in the base building and subject to the regulations
14 promulgated by the Department of Environmental Protection
15 shall meet the standards established by such regulations in
16 effect at the time the building or rehabilitation is placed
17 in service, provided further that with respect to
18 furnishings, this requirement shall apply only to newly
19 purchased items.
20 (11) All tenant space in the building occupied by the
21 owner must be green tenant space.
22 "Green building." A building wherein the base building is a
23 green base building and all tenant space is green tenant space.
24 "Green tenant space." Tenant space in a building if the
25 building is an eligible building and if the tenant space
26 complies with the following requirements:
27 (1) Energy use for the tenant space shall not exceed the
28 amount permitted pursuant to regulations promulgated by the
29 Department of Environmental Protection.
30 (2) All appliances and any heating, cooling and water
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1 heating equipment used in the tenant space and subject to the
2 regulations promulgated by the Department of Environmental
3 Protection shall meet the standards established by such
4 regulations or, in the event that such standards are revised,
5 the standards in effect at the time the improvements with
6 respect to which a tax credit is claimed are placed in
7 service.
8 (3) The tenant space shall comply with all applicable
9 building code requirements and environmental regulations and,
10 with respect to projects other than new construction, all
11 existing environmental hazards shall be identified and
12 managed in accordance with applicable laws, regulations and
13 industry guidelines.
14 (4) The taxpayer shall ensure that if smoking is
15 permitted in the tenant space, it is permitted only in areas
16 in which the air ventilation and circulation is separate from
17 that for nonsmoking areas.
18 (5) The ventilation system components and pathways shall
19 be protected during construction or rehabilitation from
20 contamination in accordance with an indoor air quality
21 management plan for the construction or rehabilitation
22 process that meets the standards established in regulations
23 promulgated by the Department of Environmental Protection. In
24 the event that the areas are not protected from contamination
25 in accordance with the standards, they shall be cleaned prior
26 to occupancy.
27 (6) A licensed engineer, certified industrial hygienist
28 or other licensed or certified professional shall conduct
29 indoor air quality testing with respect to the tenant space
30 immediately following occupancy and on an annual basis, to
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1 monitor supply and return air and ambient air for carbon
2 monoxide, carbon dioxide, total volatile organic compounds,
3 radon and particulate matter. Once radon measurements have
4 been found to be satisfactory, subsequent annual testing
5 shall not be required. The taxpayer shall record baseline
6 readings immediately following occupancy and annually
7 thereafter. In the event that the taxpayer does not establish
8 that during a taxable year during which the tenant space is
9 occupied, indoor air quality met the standards established in
10 regulations by the Department of Environmental Protection,
11 the tenant space shall not constitute green tenant space.
12 (7) All building materials, finishes and furnishings
13 selected for use in the tenant space and subject to the
14 regulations promulgated by the Department of Environmental
15 Protection shall meet the standards established by such
16 regulations or, in the event that such standards are revised,
17 the standards in effect at the time the improvements with
18 respect to which a tax credit is claimed are placed in
19 service, provided that, with respect to furnishings, this
20 requirement shall apply only to newly purchased items.
21 "Incremental cost of building-integrated photovoltaic
22 modules." The cost of building-integrated photovoltaic modules
23 and any associated inverter, additional wiring or other
24 electrical equipment or additional mounting or structural
25 materials, less the cost of spandrel glass or other building
26 material that would have been used in the event that building-
27 integrated photovoltaic modules were not installed, incremental
28 labor costs properly allocable to onsite preparation, assembly
29 and original installation of photovoltaic modules and
30 incremental architectural and engineering services and designs
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1 and plans directly related to the construction or installation
2 of photovoltaic modules.
3 "Qualifying alternate energy sources." Building-integrated
4 and nonbuilding-integrated photovoltaic modules and fuel cells
5 installed to serve the base building or tenant space which have
6 the capability to monitor their AC output and which are
7 validated upon installation and annually thereafter, to ensure
8 that such systems meet their design specifications.
9 "Tenant improvements." Improvements which are necessary or
10 appropriate to support or conduct the business of a tenant or
11 occupying owner.
12 "Tenant space." The portion of a building intended for
13 occupancy by a tenant or occupying owner.
14 Section 1803-B. Green building credit.
15 (a) Application.--A taxpayer may apply for a green building
16 credit against any tax imposed under Article IV, VI, VII, VII-A,
17 VIII, VIII-A, IX, X or XV. The amount of the credit shall be the
18 sum of the credit components specified in section 1804-B of this
19 article. The amount of each credit component shall not exceed
20 the limit set forth in the initial credit component certificate
21 obtained pursuant to section 1805-B(a). In the determination of
22 such credit components, no cost paid or incurred by the taxpayer
23 shall be the basis for more than one component.
24 (b) Credit to successor owner.--If a credit is allowed to a
25 building owner pursuant to this article with respect to property
26 and the property, or an interest therein, is sold, the credit
27 for the period after the sale which would have been allowable to
28 the prior owner had the property not been sold shall be
29 allowable to the new owner. Credit for the year of sale shall be
30 allocated between the parties on the basis of the number of days
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1 during such year that the property or interest was held by each.
2 (c) Credit to successor tenant.--If a credit is allowed to a
3 tenant pursuant to this article with respect to property and if
4 the tenancy is terminated but the property remains in use in the
5 building by a successor tenant, the credit for the period after
6 termination which would have been allowable to the prior tenant
7 had the tenancy not been terminated shall be allowable to the
8 successor tenant. Credit for the year of termination shall be
9 allocated between the parties on the basis of the number of days
10 during such year that the property was used by each.
11 Section 1804-B. Credit components.
12 (a) Green whole-building credit component.--The green whole-
13 building credit component shall be equal to 1.4% of the
14 allowable costs paid or incurred by the taxpayer, whether owner
15 or tenant, for either the construction of a green building or
16 the rehabilitation of a building which is not a green building
17 into a green building. The credit component shall not exceed the
18 maximum amount specified in the initial credit component
19 certificate. The credit component amount so determined shall be
20 allowed for the credit allowance year if:
21 (1) The taxpayer has obtained and filed both an initial
22 credit component certificate and an eligibility certificate
23 issued pursuant to section 1801-B(a).
24 (2) A certificate of occupancy for the building has been
25 issued the credit component amount shall also be allowed for
26 each of the next four succeeding taxable years with respect
27 to which the taxpayer has obtained and filed an eligibility
28 certificate pursuant to section 1805-B(b). The allowable
29 costs may not exceed, in the aggregate, $150 per square foot
30 with respect to the portion of the building which comprises
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1 the base building and $75 per square foot with respect to the
2 portion of the building which comprises the tenant space.
3 (b) Green base building credit component.--The green base
4 building credit component shall be equal to the applicable
5 percentage of the allowable costs paid or incurred by the
6 taxpayer, if the owner, for either the construction of a green
7 base building or for the rehabilitation of a base building which
8 is not a green base building to be a green base building. The
9 credit component shall not exceed the maximum amount specified
10 in the initial credit component certificate. The applicable
11 percentage shall be 1%. The credit component amount so
12 determined shall be allowed for the credit allowance year if:
13 (1) The taxpayer has obtained and filed both an initial
14 credit component certificate and an eligibility certificate
15 issued pursuant to section 1805-B.
16 (2) Certificate of occupancy for the building has been
17 issued.
18 The credit component amount shall also be allowed for each of
19 the next four succeeding taxable years with respect to which the
20 taxpayer has obtained and filed an eligibility certificate
21 pursuant to section 1805-B(b). The allowable costs for the base
22 building may not exceed, in the aggregate, $150 per square foot.
23 (c) Green tenant space credit component.--The green tenant
24 space credit component shall be equal to the applicable
25 percentage of allowable costs for tenant improvement paid or
26 incurred by the taxpayer, whether owner or tenant in
27 construction tenant space or rehabilitating tenant space which
28 is not green tenant space to be green tenant space. The credit
29 component shall not exceed the maximum amount specified in the
30 initial credit component certificate. The applicable percentage
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1 shall be 1%. The owner or a tenant who occupies fewer than
2 10,000 square feet shall qualify for such green tenant space
3 credit component only in the event that the base building is a
4 green base building. The credit component amount so determined
5 shall be allowed for the credit allowance year. The taxpayer has
6 obtained and filed an initial credit component certificate and
7 an eligibility certificate issued pursuant to section 1805-B.
8 The credit component amount shall also be allowed for each of
9 the next four succeeding taxable years with respect to which the
10 taxpayer has obtained and filed an eligibility certificate
11 pursuant to section 1805-B(b). The allowable costs for tenant
12 space shall not exceed, in the aggregate, $75 per square foot.
13 In the event that both an owner and tenant incur such costs for
14 tenant space with respect to the same tenant space and such
15 costs in the aggregate exceed $75 per square foot, the owner
16 shall have priority as to costs constituting the basis for the
17 green tenant space credit component.
18 (d) Fuel cell credit component.--A fuel cell credit
19 component shall be allowed for the installation of a fuel cell
20 which is a qualifying alternate energy source, installed to
21 serve a green building, green base building or green tenant
22 space. The amount of the credit component shall be 6% of the sum
23 of the capitalized costs paid or incurred by the taxpayer with
24 respect to each fuel cell installed to serve such building or
25 space, including the cost of the foundation or platform and the
26 labor cost associated with installation, such capitalized costs
27 not to exceed $1,000 per kilowatt of installed DC-rated
28 capacity. The credit component shall not exceed the maximum
29 amount specified in the initial credit component certificate.
30 The fuel cell credit component amount so determined shall be
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1 allowed for the credit allowance year if the taxpayer has
2 obtained and filed an initial credit component certificate and
3 an eligibility certificate issued pursuant to section 1805-B.
4 The credit component amount shall also be allowed with respect
5 to each of the four taxable years next following during which
6 the fuel cell remains in service. The amount of any Federal,
7 State or local grant received by the taxpayer and used for the
8 purchase or installation of the fuel cell which was not included
9 in the Federal gross income of the taxpayer shall be subtracted
10 from the amount of such cost.
11 (e) Photovoltaic module credit component.--A photovoltaic
12 module credit component shall be allowed for the installation of
13 photovoltaic modules which constitute a qualifying alternate
14 energy source installed to serve a green building, green base
15 building or green tenant space. The amount of the credit
16 component shall be 20% of the incremental cost paid or incurred
17 by the taxpayer for building-integrated photovoltaic modules and
18 5% of the cost of nonbuilding-integrated photovoltaic modules,
19 in either case the cost not to exceed the product of $3 and the
20 number of watts included in the DC-rated capacity of the
21 photovoltaic modules. The credit component shall not exceed the
22 maximum amount specified in the initial credit component
23 certificate. The credit component amount so determined shall be
24 allowed for the credit allowance year, but only if:
25 (1) The taxpayer has obtained and filed an initial
26 credit component certificate and an eligibility certificate
27 issued pursuant to subdivision (c) of this section.
28 (2) Where the credit allowance year is a year described
29 in subparagraph (b) of paragraph 2(a) of subdivision (b) of
30 this section, the modules remain in service during such year.
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1 Such credit amount shall be allowed also for the four taxable
2 years next following during which the modules remain in
3 service. Provided, however, that the amount of any Federal,
4 State or local grant received by the taxpayer and used for
5 the purchase and/or installation of such photovoltaic
6 equipment and which was not included in the Federal gross
7 income of the taxpayer shall be subtracted from the amount of
8 such cost.
9 (f) Green refrigerant component.--A green refrigerant
10 component shall be allowed for new air conditioning equipment
11 including chillers and absorption chillers, water or air-cooled
12 unitary equipment, water-cooled heat pumps, packaged terminal
13 heat pumps, air conditioners, and other similar air conditioning
14 equipment that uses an EPA-approved nonozone depleting
15 refrigerant installed to serve a green building, green base
16 building or green tenant space. The amount of the credit
17 component shall be 2% of the cost of such air conditioning
18 equipment. The credit component shall not exceed the maximum
19 amount specified in the initial credit component certificate.
20 The green refrigerant component amount so determined shall be
21 allowed for the credit allowance year, the taxpayer has obtained
22 and filed an initial credit component certificate and an
23 eligibility certificate issued pursuant to section 1805-B. The
24 credit component amount shall be allowed also with respect to
25 each of the four taxable years next following during which the
26 air conditioning equipment remains in service.
27 Section 1805-B. Certifications.
28 (a) Initial credit component certificate.--The department
29 shall issue an initial credit component certificate to a
30 taxpayer that has applied for one where the taxpayer has made a
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1 showing that he will place in service within a reasonable period
2 of time a property which would warrant the allowance of a credit
3 under this article. The certificate shall state the first
4 taxable year for which the credit may be claimed and its
5 expiration date and shall apply only to property placed in
6 service by such expiration date. The expiration date may be
7 extended at the discretion of the department in order to avoid
8 unwarranted hardship. The certificates may be issued for the
9 years 2000-2004. The certificates shall state the maximum amount
10 of credit component allowable for each of the five taxable years
11 for which the credit component is allowed under section 1804-B.
12 The certificates shall not be issued, in the aggregate, for more
13 than $25 million worth of credit components. In addition, such
14 certificates shall be limited in their applicability, as
15 follows:
16 Credit components in With respect to taxable
17 the aggregate shall years beginning in:
18 not be allowed
19 for more than:
20 $1 million 2001
21 $2 million 2002
22 $3 million 2003
23 $4 million 2004
24 $5 million 2005
25 $4 million 2006
26 $3 million 2007
27 $2 million 2008
28 $1 million 2009
29 (b) Eligibility certificate.--For each taxable year for
30 which a taxpayer claims a credit under this section with respect
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1 to a green building, green base building or green tenant space,
2 a fuel cell, or photovoltaic modules, or air conditioning
3 equipment using an EPA-approved nonozone depleting refrigerant,
4 the taxpayer shall obtain from an architect or professional
5 engineer licensed to practice in this Commonwealth an
6 eligibility certificate. The certificate shall consist of a
7 certification, under the seal of such architect or engineer,
8 that the building, base building or tenant space with respect to
9 which the credit is claimed is either a green building, green
10 base building or green tenant space and that the fuel cell or
11 photovoltaic modules constitute qualifying alternate energy
12 sources and that the air conditioning equipment uses an EPA-
13 approved nonozone depleting refrigerant and remains in service.
14 The certificate shall be made in accordance with the standards
15 and guidelines in effect at the time the property which is the
16 basis for the credit was placed in service. The certification
17 shall set forth the specific findings upon which the
18 certification was based. The taxpayer shall file the certificate
19 and the associated initial credit component certificate with the
20 application for credit and shall file duplicate copies with the
21 Department of Environmental Protection. The certificate shall
22 include sufficient information to identify each building or
23 space and such other information as the department may require.
24 Section 1806-B. Requirements.
25 (a) Each taxpayer shall, for any taxable year for which the
26 green building credit is claimed, maintain records of the
27 following information:
28 (1) Annual energy consumption for building, base
29 building or tenant space.
30 (2) Annual results of air monitoring.
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1 (3) Annual confirmation that the building, base building
2 or tenant space continues to meet requirements regarding
3 smoking areas, if provided.
4 (4) Tenants guidelines referred to in subparagraph (I)
5 of paragraph (9) of subdivision (b) of this section, if
6 applicable.
7 (5) All written notification of tenants and requests to
8 remedy any indoor air quality problems.
9 (6) Initial and annual results, by month, of validation
10 of performance of photovoltaic modules and fuel cells.
11 (b) Reporting to the Department of Environmental
12 Protection.--Each taxpayer shall provide to the Department of
13 Environmental Protection the information described in paragraph
14 (1) of subsection (a). The information shall be provided to the
15 Department of Environmental Protection for each taxable year in
16 which the taxpayer claims a credit under this article.
17 (c) Department of Environmental Protection regulations.--
18 Within six months after the effective date of this article, the
19 Department of Environmental Protection shall promulgate
20 regulations prescribing procedures and standards for the
21 administration of this article.
22 Section 1807-B. Regulations.
23 The department shall promulgate regulations necessary for the
24 implementation and administration of this article.
25 Section 3. The act shall take effect in 60 days.
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