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 (vv). Provides that a resident owner of real property who is a qualified senior citizen shall be allowed a credit against the tax otherwise due for the installation of grab bars. Establishes the following tax credit schedule: A) 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) four hundred dollars for the purchase and installation requiring anchoring that entails the removal and replacement of surface tiles and/or facade: or C) 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. Defines a qualified senior citizen as "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: 2012: S.120-A - Amend and Recommit to Investigations and Government Operations 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.
This act shall take effect immediately and shall apply to personal income taxable years beginning on and after January 1, 2015.
STATE OF NEW YORK ________________________________________________________________________ 344 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________Introduced by Sen. DIAZ -- 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 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 (vv) to read as follows: (VV) 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, 2015.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00453-01-3