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.
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 (uu) 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 underpayment 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
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:
2011: S.120- Defeated in Investigations and Government Operations 2009-10: S.4977 - Referred to Investigations and Government Operations/A.4713 Referred to Ways and Means 2007-08: A.4682 - Referred to Ways and Means 2005-06: A.5439 - Referred to Ways and Means
To be determined
This act shall take effect immediately and shall apply to personal income taxable years beginning on and after January 1, 2013.
STATE OF NEW YORK ________________________________________________________________________ 120--A 2011-2012 Regular Sessions IN 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 -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 (uu) to read as follows: (UU) 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, 2013.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03122-02-1