S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1891
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 14, 2009
                                      ___________
       Introduced  by M. of A. MORELLE, ABBATE, CAHILL, ROBINSON -- Multi-Spon-
         sored by -- M. of A.  BENJAMIN, BRADLEY, CLARK, COOK, HIKIND,  MARKEY,
         McENENY, RAMOS, SCARBOROUGH -- read once and referred to the Committee
         on Ways and Means
       AN ACT to amend the tax law, in relation to providing a tax credit for a
         portion of the cost of installing a radon reduction system
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. This act shall be known and may  be  cited  as  the  "radon
    2  related cancer prevention act".
    3    S  2. Legislative intent. The legislature finds that the United States
    4  Environmental Protection Agency together with the American Lung  Associ-
    5  ation  agree that radon gas exposure is the second leading cause of lung
    6  cancer in the United States. Tens of thousands of  people  die  annually
    7  from  radon  related  lung  cancer,  and in 2000 there were an estimated
    8  9,800 new cases of lung cancer in New York state, many linked to  radon.
    9  The  legislature further finds that the installation of radon mitigation
   10  systems, and preventative measures during new building construction, are
   11  relative inexpensive solutions, which can dramatically  decrease  and/or
   12  eliminate  the  risk  of contracting radon related lung cancer. Further-
   13  more, as of 1996 the  costs  of  treating  lung  cancer  exceed  $26,000
   14  initially,  and exceed $11,000 every year of life thereafter. Therefore,
   15  the legislature finds that it is in the interest of the  state  to  help
   16  protect  its citizens from contracting lung cancer related to the deadly
   17  gas.
   18    S 3. Section 606 of the tax law is amended by adding a new  subsection
   19  (qq) to read as follows:
   20    (QQ) CREDIT FOR INSTALLATION OF RADON REDUCTION SYSTEM. (1) A RESIDENT
   21  OWNER  OF REAL PROPERTY, AS DEFINED IN SUBDIVISION TWELVE OF SECTION ONE
   22  HUNDRED TWO OF THE REAL PROPERTY TAX LAW,  SHALL  BE  ALLOWED  A  CREDIT
   23  AGAINST  THE  TAX OTHERWISE DUE UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04187-01-9
       A. 1891                             2
    1  ONE-HALF OF THE COST OF A RADON REDUCTION  SYSTEM,  NOT  TO  EXCEED  ONE
    2  THOUSAND TWO HUNDRED FIFTY DOLLARS. THE COST OF A RADON REDUCTION SYSTEM
    3  SHALL  ALSO  INCLUDE  ANY COSTS ASSOCIATED WITH THE INSTALLATION OF SUCH
    4  SYSTEM.
    5    (2)  FOR  THE  PURPOSES  OF  THIS SUBSECTION, "RADON REDUCTION SYSTEM"
    6  MEANS ANY  SYSTEM  INSTALLED  USING  SUBSLAB  SUCTION,  PASSIVE  SUBSLAB
    7  SUCTION,  DRAINTILE  SUCTION,  BLOCKWALL  SUCTION,  SUMP  HOLE  SUCTION,
    8  CRAWLSPACE  SUBMEMBRANE  DEPRESSURIZATION,  BASEMENT   DEPRESSURIZATION,
    9  PRIVATE  WELL  WATER AERATION, OR GRANULAR ACTIVATED CARBON PRIVATE WELL
   10  WATER TECHNIQUES. SUCH SYSTEM MAY ALSO INCLUDE NATURAL  VENTILATION  AND
   11  SEALING  METHODS  ONLY  WHEN  USED  IN CONJUNCTION WITH THE ABOVE LISTED
   12  TECHNIQUES.
   13    S 4. This act shall take effect immediately.