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.

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S3299A-2013 Actions

• Mar 6, 2013: PRINT NUMBER 3299A
• Mar 6, 2013: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 31, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S3299A-2013 Memo

BILL NUMBER:S3299A               REVISED 3/6/13

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  provides  a  tax
credit  for  the  installation  and  purchase  of  smoke  alarms  with
photoelectric technology.

SUMMARY OF SPECIFIC PROVISIONS

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

Section 2 amends section 606 of the tax law by adding a new subsection

Section 3 this act shall take effect immediately and  shall  apply  to
taxable years beginning on or after January 1, 2013.

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 95t of homes. Some studies have shown that ionization
detectors  do  not  detect  smoldering  fires  as  well  as those with
photoelectric technology.

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  as  well  for  their  homes. These
detectors will save lives by adding an extra layer of  protection  for
anyone who may experience a fire.

PRIOR LEGISLATIVE HISTORY: S7382B of 2012

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to taxable years beginning on or after January 1, 2013.

S3299A-2013 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   3299--A

                         2013-2014 Regular Sessions

                              I N  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  --  committee  discharged,  bill  amended,   ordered
    reprinted as amended and recommitted to said committee

  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 ALARMS.  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 CERTAIN SMOKE ALARMS WHICH INCORPORATE PHOTOELECTRIC TECHNOL-
  OGY,  INCLUDING,  BUT  NOT  LIMITED  TO,  PHOTOELECTRIC  DETECTORS; DUAL
  PHOTOELECTRIC/IONIZATION DETECTORS;  AND  PHOTOELECTRIC/CARBON  MONOXIDE
  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.




   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD00866-02-3