S120-2011 Actions

• Jan 5, 2012: PRINT NUMBER 120A
• Jan 5, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Mar 22, 2011: DEFEATED IN INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Feb 22, 2011: NOTICE OF COMMITTEE CONSIDERATION - REQUESTED
• Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S120-2011 Meetings

S120-2011 Votes

S120-2011 Memo

BILL NUMBER:S120

TITLE OF BILL:

An act
to amend the tax law, in relation to providing a credit against tax for
the purchase and installation of grab bars

PURPOSE OR GENERAL IDEA OF BILL:

To provide some aid to senior citizens and the disabled who must
restructure their homes in order to increase safety.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Amends Section 606 of the Tax Law. Adds a new subsection
(ss) to read as follows:
Credit for installation of grab bars. (1) A resident owner of real
property, as defined in subdivision twelve of section one hundred two
of the real property tax law, who is a qualified senior citizen shall
be allowed a credit against the tax otherwise due under this article
in an amount in accordance to the following schedule: A) a credit of
two hundred and fifty dollars for the purchase and installation
requiring anchoring by screws or toggles where there is no removal of
surface tiles or facade within the tub area; B) a credit of four
hundred dollars for the purchase and installation requiring anchoring
that entails the removal and replacement of surface tiles and/or
facade: or C) a credit of eight hundred dollars for the purchase and
installation requiring anchoring that entails the removal and
replacement of surface tiles and underlayment behind the removed
tiles. (2) For the purpose of this subsection, qualified senior
citizen "shall mean a senior citizen who is sixty-five years of age
or older, or individuals considered disabled and receiving social
security disability benefits.

Section 2-  Effective Date

EXISTING LAW:

None.

JUSTIFICATION:

Senior citizens and disabled individuals live on fixed incomes. Good
government should help those individuals by providing an incentive to
make them take the extra precaution and install a grab bar. Senior
citizens and the disabled should not have to choose food over safety.
Simple measures such as installing a grab bar may delay, and in fact
prevent placement in more expensive institutional care.

PRIOR LEGISLATIVE HISTORY:

2009-2010:  S.4977 - Referred to Investigations and Government
Operations/A.4713 Referred to Ways and Means
2007-2008:  A.4682 - Referred to Ways and Means
2005-2006:  A.5439 - Referred to Ways and Means


FISCAL IMPLICATIONS:

To be determined

EFFECTIVE DATE:

This act shall take effect immediately and shall apply
to personal income taxable years beginning on and after January 1, 2012.

S120-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          120
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 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:

 

Section 1.

Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (ss) to read as follows:

 (SS)  CREDIT  FOR  INSTALLATION  OF GRAB BARS. (1) A RESIDENT OWNER OF
 REAL PROPERTY, AS DEFINED IN SUBDIVISION TWELVE OF SECTION  ONE  HUNDRED
 TWO  OF  THE  REAL  PROPERTY  TAX LAW, WHO IS A QUALIFIED SENIOR CITIZEN
 SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE DUE UNDER THIS ARTI
 CLE IN AN AMOUNT IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:

 (A) A CREDIT OF TWO HUNDRED FIFTY DOLLARS FOR THE PURCHASE AND INSTAL
 LATION REQUIRING ANCHORING BY  SCREWS  OR  TOGGLES  WHERE  THERE  IS  NO
 REMOVAL OF SURFACE TILES OR SURROUNDING FACADE WITHIN THE TUB AREA;
 (B) A CREDIT OF FOUR HUNDRED DOLLARS FOR THE PURCHASE AND INSTALLATION
 REQUIRING   ANCHORING  THAT  ENTAILS  THE  REMOVAL  AND  REPLACEMENT  OF
 SURROUNDING SURFACE TILES AND/OR FACADE; OR
 (C) A CREDIT OF EIGHT HUNDRED DOLLARS FOR THE PURCHASE  AND  INSTALLA
 TION  REQUIRING  ANCHORING  THAT  ENTAILS THE REMOVAL AND REPLACEMENT OF
 SURFACE TILES AND UNDERLAYMENT BEHIND THE REMOVED TILES.
 (2) FOR THE PURPOSES OF THIS SUBSECTION,  "QUALIFIED  SENIOR  CITIZEN"
 SHALL  MEAN A SENIOR CITIZEN WHO IS SIXTY-FIVE YEARS OF AGE OR OLDER, OR
 INDIVIDUALS CONSIDERED DISABLED AND RECEIVING SOCIAL SECURITY DISABILITY
 BENEFITS.
 

S 2. This act  shall  take  effect  immediately  and  shall  apply  to
 personal income taxable years beginning on and after January 1, 2012.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03122-01-1

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