S T A T E   O F   N E W   Y O R K
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                                  1891

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2009
                               ___________

Introduced  by M. of A. MORELLE, ABBATE, CAHILL, ROBINSON -- Multi-Spon-
  sored by -- M. of A.  BENJAMIN, BRADLEY, CLARK, COOK, HIKIND,  MARKEY,
  McENENY, RAMOS, SCARBOROUGH -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to providing a tax credit for a
  portion of the cost of installing a radon reduction system

  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  the  "radon
related cancer prevention act".
  S  2. Legislative intent. The legislature finds that the United States
Environmental Protection Agency together with the American Lung  Associ-
ation  agree that radon gas exposure is the second leading cause of lung
cancer in the United States. Tens of thousands of  people  die  annually
from  radon  related  lung  cancer,  and in 2000 there were an estimated
9,800 new cases of lung cancer in New York state, many linked to  radon.
The  legislature further finds that the installation of radon mitigation
systems, and preventative measures during new building construction, are
relative inexpensive solutions, which can dramatically  decrease  and/or
eliminate  the  risk  of contracting radon related lung cancer. Further-
more, as of 1996 the  costs  of  treating  lung  cancer  exceed  $26,000
initially,  and exceed $11,000 every year of life thereafter. Therefore,
the legislature finds that it is in the interest of the  state  to  help
protect  its citizens from contracting lung cancer related to the deadly
gas.
  S 3. Section 606 of the tax law is amended by adding a new  subsection
(qq) to read as follows:
  (QQ) CREDIT FOR INSTALLATION OF RADON REDUCTION SYSTEM. (1) A RESIDENT
OWNER  OF REAL PROPERTY, AS DEFINED IN SUBDIVISION TWELVE OF SECTION ONE
HUNDRED TWO OF THE REAL PROPERTY TAX LAW,  SHALL  BE  ALLOWED  A  CREDIT
AGAINST  THE  TAX OTHERWISE DUE UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04187-01-9
              

A. 1891                             2

ONE-HALF OF THE COST OF A RADON REDUCTION  SYSTEM,  NOT  TO  EXCEED  ONE
THOUSAND TWO HUNDRED FIFTY DOLLARS. THE COST OF A RADON REDUCTION SYSTEM
SHALL  ALSO  INCLUDE  ANY COSTS ASSOCIATED WITH THE INSTALLATION OF SUCH
SYSTEM.
  (2)  FOR  THE  PURPOSES  OF  THIS SUBSECTION, "RADON REDUCTION SYSTEM"
MEANS ANY  SYSTEM  INSTALLED  USING  SUBSLAB  SUCTION,  PASSIVE  SUBSLAB
SUCTION,  DRAINTILE  SUCTION,  BLOCKWALL  SUCTION,  SUMP  HOLE  SUCTION,
CRAWLSPACE  SUBMEMBRANE  DEPRESSURIZATION,  BASEMENT   DEPRESSURIZATION,
PRIVATE  WELL  WATER AERATION, OR GRANULAR ACTIVATED CARBON PRIVATE WELL
WATER TECHNIQUES. SUCH SYSTEM MAY ALSO INCLUDE NATURAL  VENTILATION  AND
SEALING  METHODS  ONLY  WHEN  USED  IN CONJUNCTION WITH THE ABOVE LISTED
TECHNIQUES.
  S 4. This act shall take effect immediately.