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BILL NUMBER:S120A

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

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:

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

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, 2013.

Text

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