senate Bill S344

Amended

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

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Sponsor

Bill Status


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

  • 09 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 14 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 14 / Jan / 2014
    • PRINT NUMBER 344A

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.

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Bill Details

Versions:
S344
S344A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S120A
2009-2010: S4977

Sponsor Memo

BILL NUMBER:S344

TITLE OF BILL:
An act
to amend the tax law, in relation to providing a credit against tax for
the purchase and installation of grab bars

PURPOSE OR GENERAL IDEA OF BILL:
To provide some aid to senior citizens and the disabled who must
restructure their homes in order to increase safety.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Amends Section 606 of the Tax Law. Adds a new subsection
(vv). Provides that a resident owner of real property who is a
qualified senior citizen shall be allowed a credit against the tax
otherwise due for the installation of grab bars. Establishes the
following tax credit schedule: A) two hundred and fifty dollars for
the purchase and installation requiring anchoring by screws or
toggles where there is no removal of surface tiles or facade within
the tub area; B) four hundred dollars for the purchase and
installation requiring anchoring that entails the removal and
replacement of surface tiles and/or facade: or C) eight hundred
dollars for the purchase and installation requiring anchoring that
entails the removal and replacement of surface tiles and underpayment
behind the removed tiles. Defines a qualified senior citizen as "a
senior citizen who is sixty-five years of age or older, or
individuals considered disabled and receiving social security
disability benefits.

Section 2. Effective Date

EXISTING LAW:
None.

JUSTIFICATION:
Senior citizens and disabled individuals live on fixed incomes. Good
government should help those individuals by providing an incentive to
make them take the extra precaution and install a grab bar. Senior
citizens and the disabled should not have to choose food over safety.
Simple measures such as installing a grab bar may delay, and in fact
prevent placement in more expensive institutional care.

PRIOR LEGISLATIVE HISTORY:
2012: S.120-A - Amend and Recommit to Investigations and
Government Operations
2011: S.120 - Defeated in Investigations and Government Operations
2009-10: S.4977 - Referred to Investigations and Government
Operations/A.4713 Referred to Ways and Means
2007-08: A.4682 - Referred to Ways and Means
2005-06: A.5439 - Referred to Ways and Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:


This act shall take effect immediately and shall apply to personal
income taxable years beginning on and after January 1, 2015.

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

                                   344

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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 (vv) to read as follows:
  (VV)  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 AND RECEIVING SOCIAL SECURITY DISABILITY
BENEFITS.
  S 2. This act  shall  take  effect  immediately  and  shall  apply  to
personal income taxable years beginning on and after January 1, 2015.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00453-01-3

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