Bill Text: NY S04886 | 2017-2018 | General Assembly | Introduced

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Bill Title: Provides a credit against tax for the purchase and installation of grab bars by a resident owner of real property who is a qualified senior citizen; sets forth a credit schedule; defines qualified senior citizen.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2017-03-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04886 Detail]

Download: New_York-2017-S04886-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4886
                               2017-2018 Regular Sessions
                    IN SENATE
                                      March 3, 2017
                                       ___________
        Introduced  by  Sen.  DIAZ  --  read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to providing a  credit  against
          tax for the purchase and installation of grab bars
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (ccc) to read as follows:
     3    (ccc)  Credit  for  installation of grab bars. (1) A resident owner of
     4  real property, as defined in subdivision twelve of section  one  hundred
     5  two  of  the  real  property  tax law, who is a qualified senior citizen
     6  shall be allowed a credit against the tax otherwise due under this arti-
     7  cle in an amount in accordance with the following schedule:
     8    (A) a credit of two hundred fifty dollars for the purchase and instal-
     9  lation requiring anchoring by  screws  or  toggles  where  there  is  no
    10  removal of surface tiles or surrounding facade within the tub area;
    11    (B) a credit of four hundred dollars for the purchase and installation
    12  requiring   anchoring  that  entails  the  removal  and  replacement  of
    13  surrounding surface tiles and/or facade; or
    14    (C) a credit of eight hundred dollars for the purchase  and  installa-
    15  tion  requiring  anchoring  that  entails the removal and replacement of
    16  surface tiles and underlayment behind the removed tiles.
    17    (2) For the purposes of this subsection,  "qualified  senior  citizen"
    18  shall  mean a senior citizen who is sixty-five years of age or older, or
    19  individuals considered disabled or receiving social security  disability
    20  benefits.
    21    §  2.  This  act  shall  take  effect  immediately  and shall apply to
    22  personal income taxable years beginning on and after January 1, 2019.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07240-01-7