S T A T E O F N E W Y O R K
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10397
I N A S S E M B L Y
March 23, 2010
___________
Introduced by M. of A. HYER-SPENCER -- read once and referred to the
Committee on Health
AN ACT to amend the public health law, in relation to locator technology
recommendations; and to amend the tax law, in relation to providing a
personal income tax credit for the purchase of locator technology
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 4 of section 2004-a of the
public health law, as amended by section 4 of part A of chapter 58 of
the laws of 2008, is amended to read as follows:
(a) The council shall meet quarterly or more frequently if its busi-
ness shall require. The community forums in the first year of implemen-
tation count as a formal meeting of the council. The members of the
council shall receive no compensation but shall be reimbursed for travel
and other expenses actually and necessarily incurred in the performance
of their duties. The council shall provide reports to the governor and
the legislature on or before June thirtieth, two thousand nine and by
June thirtieth of every other year thereafter. Such reports shall
include recommendations for state policy relating to dementia and a
review of services initiated and coordinated among public and private
agencies to meet the needs of persons with Alzheimer's disease and other
dementia and their families.
THE COUNCIL SHALL MAKE RECOMMENDATIONS CONCERNING LOCATOR TECHNOLOGIES
AVAILABLE FOR PURCHASE BY INDIVIDUALS, INCLUDING GLOBAL POSITIONING
TECHNOLOGY, THAT WOULD BENEFIT PERSONS AFFLICTED BY ALZHEIMER'S DISEASE,
DEMENTIA, AND/OR OTHER AFFLICTIONS, AND THEIR FAMILIES OR CARETAKERS. IF
THE DIRECTOR OF THE STATE OFFICE FOR AGING SHALL AGREE WITH THE RECOM-
MENDATIONS, THE DIRECTOR MAY PROMULGATE SUCH RECOMMENDATIONS IN AN
APPROPRIATE FORM AS A REGULATION OF THE OFFICE, AND SHALL FORWARD THE
RECOMMENDATIONS TO THE COMMISSIONER OF TAXATION AND FINANCE. SUCH RECOM-
MENDATIONS SHALL BE UPDATED ANNUALLY, ON OR BEFORE NOVEMBER FIRST OF
EACH YEAR, BEGINNING IN THE CALENDAR YEAR NEXT FOLLOWING THE EFFECTIVE
DATE OF THIS SECTION.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07114-03-9
A. 10397 2
S 2. Section 606 of the tax law is amended by adding a new subsection
(qq) to read as follows:
(QQ) CREDIT FOR PURCHASE OF LOCATOR TECHNOLOGY. A TAXPAYER SHALL BE
ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR THE PURCHASE, OTHER THAN FOR RESALE, OF GLOBAL POSI-
TIONING TECHNOLOGY THAT HAS BEEN RECOMMENDED PURSUANT TO SUBDIVISION
FOUR OF SECTION TWO THOUSAND FOUR-A OF THE PUBLIC HEALTH LAW. THE
AMOUNT OF CREDIT SHALL BE THE COST TO THE TAXPAYER OF SUCH GLOBAL POSI-
TIONING TECHNOLOGY PURCHASED DURING THE TAXABLE YEAR, SUCH CREDIT NOT TO
EXCEED SEVENTY-FIVE DOLLARS WITH RESPECT TO EACH UNIT PURCHASED,
PROVIDED HOWEVER THAT (1) A TAXPAYER SHALL NOT BE ENTITLED TO CLAIM THE
CREDIT AUTHORIZED BY THIS SUBSECTION MORE OFTEN THAN ONCE DURING ANY
PERIOD OF THREE TAXABLE YEARS; AND (2) THE TAXPAYER SHALL NOT BE ENTI-
TLED TO THE CREDIT UNLESS THE LOCATOR TECHNOLOGY SHALL HAVE BEEN RECOM-
MENDED OR REQUIRED BY A PHYSICIAN.
S 3. This act shall take effect immediately; provided that the tax
credit for locator technology provided by section two of this act shall
apply to taxable years beginning on and after the first of January next
succeeding the date on which this act shall have become a law.