This bill has been amended

Bill S3299-2013

Enacts "Averyana's law" to provide a tax credit for the installation of smoke detectors

Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; dual photoelectric/ionization detectors; and photoelectric/carbon monoxide detectors.






TITLE OF BILL: An act to amend the tax law, in relation to enacting "Averyana's law"

PURPOSE OR GENERAL IDEA OF BILL: This legislation is provides a tax credit for the installation and purchase of a photoelectric smoke detector.


Section 1 this act shall be known as Avervana's Law.

Section 2 amends section 606 of the tax law by adding a new subsection vv: (vv) Credit for installation of photoelectric smoke detectors. Any resident owner of real property as defined in section one hundred two of the real property tax law shall be allowed a credit against the tax otherwise imposed under this article in an amount equal to the cost of purchasing and installing photoelectric smoke detectors in his or her residence.

Section 3 this act shall take effect immediately and shall apply to taxable 12 years beginning on or after January 1, 2012.

JUSTIFICATION: On March 11, 2012, two year old Averyana Dale tragically lost her life due to smoke inhalation in a fire in Auburn, NY. It was later determined that the fire was a smoldering fire, which produces a significant amount of smoke, but very little actual flame.

Currently there are two types of smoke detectors available in the market place, Ionization and Photoelectric. Ionization detectors are present in about 9556 of homes. Unfortunately these types of detectors have a high rate of failure when detecting smoldering fires. Photoelectric detectors on the other hand, are extremely successful at detecting smoldering fires.

Averyana Dale most likely lost her life because the ionization smoke detector that was present in the home she was in did not alert her to the fire until it was too late. If a photoelectric detector had been in the home, it is considerably more likely she would have been alerted to the smoke sooner and would have made it out safely.

This legislation is meant to provide an incentive for homeowners to purchase photoelectric detectors. These detectors will save lives by adding an extra layer of protection for anyone who may experience a fire.


FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately and shall apply to taxable 12 years beginning on or after January 1, 2012.


STATE OF NEW YORK ________________________________________________________________________ 3299 2013-2014 Regular Sessions IN SENATE January 31, 2013 ___________
Introduced by Sen. NOZZOLIO -- 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 enacting "Averyana's law" THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as "Averyana's law". S 2. Section 606 of the tax law is amended by adding a new subsection (vv) to read as follows: (VV) CREDIT FOR INSTALLATION OF SMOKE DETECTORS. ANY RESIDENT OWNER OF REAL PROPERTY AS DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROP- ERTY TAX LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO THE COST OF PURCHASING AND INSTALLING SMOKE DETECTORS IN HIS OR HER RESIDENCE. S 3. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2013.


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