senate Bill S3562A

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

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 25 / Feb / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 18 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 18 / Jan / 2012
    • PRINT NUMBER 3562A

Summary

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

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Bill Details

Versions:
S3562
S3562A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S709
2007-2008: S6987

Sponsor Memo

BILL NUMBER:S3562A

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.709 2010: Held in Investigations & Government Operations
S.6987 2008
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, 2013.

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

                                 3562--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 25, 2011
                               ___________

Introduced  by  Sen.  ADAMS  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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 (uu) to read as follows:
  (UU)  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, 2013.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04458-04-2

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