Relates to eligibility under the green building tax credit

S 4104 amends New York's tax law to expand eligibility for the green building tax credit by explicitly including residential buildings as qualifying structures. This change directly affects homeowners and developers constructing new residential green buildings who previously may have faced eligibility barriers. The bill modifies Section 19 of the tax law to add "any residential building" to the list of eligible structures, while maintaining existing restrictions on construction in certain wetlands requiring federal or state permits. The policy change simplifies access to the tax credit for residential green building projects without altering the credit's value or application process.