Bill Text: NY A06332 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides for a personal income tax deduction, once every three years up to six hundred dollars, for the testing of potable well water by a certified laboratory.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A06332 Detail]

Download: New_York-2023-A06332-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6332

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      April 5, 2023
                                       ___________

        Introduced by M. of A. THIELE -- read once and referred to the Committee
          on Ways and Means

        AN  ACT  to  amend  the tax law, in relation to providing for a personal
          income tax deduction for certain well water testing

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1. Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 47 to read as follows:
     3    (47) (A) Expenses paid or incurred during the taxable year,  up  to  a
     4  limit  of six hundred dollars, for the testing of potable well water for
     5  any substances that are to  be  monitored  pursuant  to  section  eleven
     6  hundred  twelve  of  the public health law and the federal Safe Drinking
     7  Water Act (42 U.S.C. § 300g-1). Such modification shall only be  claimed
     8  by a property owner once every three years.
     9    (B)  To  qualify for this modification, the well water testing must be
    10  conducted by a state certified  laboratory.  Such  certified  laboratory
    11  must  notify  the  property  owner  if the well water sample exceeds the
    12  standards for potable drinking water as set by the department of health.
    13  The property owner must report any violation of the standards for drink-
    14  ing water to the local municipal health department.
    15    § 2. This act shall take effect immediately and shall apply to taxable
    16  years commencing on or after the first of January in the year  in  which
    17  it shall have become a law.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05802-01-3