S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
January 31, 2013
Introduced by Sen. NOZZOLIO -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
AN ACT to amend the tax law, in relation to enacting "Averyana's law"
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as "Averyana's
S 2. Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
(VV) CREDIT FOR INSTALLATION OF SMOKE DETECTORS. ANY RESIDENT OWNER
OF REAL PROPERTY AS DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROP-
ERTY TAX LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED
UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO THE COST OF PURCHASING AND
INSTALLING SMOKE DETECTORS IN HIS OR HER RESIDENCE.
S 3. 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.