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 -- 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 commit-
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. Subsections (yy) and (zz) of section 606 of the tax law, as
relettered by section 5 of part H of chapter 1 of the laws of 2003, are
relettered subsections (yyy) and (zzz) and a new subsection (xx) is
added to read as follows:
(XX) 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, 2014.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.