Senate Bill S4886

2017-2018 Legislative Session

Provides a credit against tax for the purchase and installation of grab bars

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-S4886 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4977
2011-2012: S120
2013-2014: S344
2015-2016: S264

2017-S4886 (ACTIVE) - Summary

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.

2017-S4886 (ACTIVE) - Sponsor Memo

2017-S4886 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4886
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2017
                                ___________
 
 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 (ccc) to read as follows:
   (CCC)  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 OR RECEIVING SOCIAL SECURITY  DISABILITY
 BENEFITS.
   §  2.  This  act  shall  take  effect  immediately  and shall apply to
 personal income taxable years beginning on and after January 1, 2019.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07240-01-7

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