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.
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.
STATE OF NEW YORK ________________________________________________________________________ 3299--A 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 -- 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