S344-2013 Actions

• Jan 9, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S344-2013 Memo

BILL NUMBER:S344

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.

EFFECTIVE DATE:


This act shall take effect immediately and shall apply to personal
income taxable years beginning on and after January 1, 2015.

S344-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          344
 2013-2014 Regular Sessions
 I N  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

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