Provides a tax credit for the purchase of technology to remotely monitor persons with Alzheimer's disease and/or dementia.

---

S810-2013 Actions

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

S810-2013 Memo

BILL NUMBER:S810

TITLE OF BILL:
An act to amend the tax law, in relation to providing a tax credit for
the  cost  of  purchasing  technology to remotely monitor persons with
Alzheimer's disease and/or dementia

PURPOSE:
The purpose of this bill is to provide a tax reimbursement towards the
purchase of technology to remotely monitor  persons  with  Alzheimer's
disease and/or dementia.

SUMMARY OF PROVISIONS:
This  bill  incorporates into the New York State Tax Law that a credit
will be issued to any family member and/or home health care worker who
has purchased technology to remotely monitor a person  suffering  from
Alzheimer's  disease and/or Dementia. The credit for any technology to
remotely monitor a person who suffers from Alzheimer's Disease  and/or
Dimentia will only get a tax credit if the device is equal to or under
one thousand dollars.

EXISTING LAW:
New law.

JUSTIFICATION:
Under  New  York  State Tax Law people who purchase a remote device to
monitor their family members or love ones suffering  from  Alzheimer's
disease  and/or Dementia do not get any tax credit. A person suffering
from Alzheimer's disease and/or Dementia needs someone who can  be  of
assistance  at  all  times.  Most family members must work and are not
able to monitor the whereabouts and  movements  of  their  ill  family
member  at  all times. Providing a tax credit for these family members
or home care  workers  when  they  purchase  these  remote  monitoring
devices,  make  it a more viable and affordable way to supervise their
loved ones suffering from  such  diseases  and  in  need  of  constant
supervision.

PRIOR LEGISLATIVE HISTORY:
S.3562A 2011: Held in Investigations & Government Operations
S.709   2010: Held in Investigations & Government Operations
S.6987  2008:02/20/08 Investigations & Government Operations
02/20/08 To Investigations & Government Operations

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately and shall apply to taxable years beginning on or after
January 1, 2014.

S810-2013 Text

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

                                     810

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sen.  ADAMS  -- 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 tax  credit  for
    the  cost  of  purchasing  technology to remotely monitor persons with
    Alzheimer's disease and/or dementia

    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 PURCHASING  TECHNOLOGY  TO  REMOTELY  MONITOR  PERSONS
  SUFFERING  FROM  ALZHEIMER'S  DISEASE AND/OR DEMENTIA. ANY FAMILY MEMBER
  AND/OR HOME HEALTH CARE WORKER WHO, IN ORDER  TO  DELIVER  PROPER  CARE,
  PURCHASES  TECHNOLOGY  TO  REMOTELY  MONITOR  A  PERSON  DIAGNOSED  WITH
  ALZHEIMER'S DISEASE OR ANOTHER DISORDER RELATING TO DEMENTIA, WHEN  SUCH
  PERSON RESIDES AT HOME, SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHER-
  WISE  IMPOSED  UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO THE COST OF SUCH
  DEVICE UP TO ONE THOUSAND DOLLARS.
    S 2. This act shall take effect immediately and shall apply to taxable
  years beginning on or after January 1, 2014.




   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD02633-01-3