Bill Text: NY A09534 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes a tax deduction for homeowners in a city with a population of one million or more for the cost of sidewalk repairs.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-03-20 - referred to ways and means [A09534 Detail]

Download: New_York-2023-A09534-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9534

                   IN ASSEMBLY

                                     March 20, 2024
                                       ___________

        Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend the tax law, in relation to establishing a tax deduction
          for sidewalk repairs

          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 48 to read as follows:
     3    (48) The amount paid or incurred during the taxable year by a homeown-
     4  er  in a city with a population of one million or more for the repair of
     5  sidewalk violations on sidewalks abutting land owned by such homeowner.
     6    § 2. This act shall take effect immediately.








         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14883-01-4