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-
ment Operations -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
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 ALARMS. ANY RESIDENT OWNER OF
REAL PROPERTY AS DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROPERTY
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 CERTAIN SMOKE ALARMS WHICH INCORPORATE PHOTOELECTRIC TECHNOL-
OGY, INCLUDING, BUT NOT LIMITED TO, PHOTOELECTRIC DETECTORS; DUAL
PHOTOELECTRIC/IONIZATION DETECTORS; AND PHOTOELECTRIC/CARBON MONOXIDE
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.