S T A T E O F N E W Y O R K
________________________________________________________________________
4713
2009-2010 Regular Sessions
I N A S S E M B L Y
February 5, 2009
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Introduced by M. of A. ESPAILLAT, COLTON, WEISENBERG, PHEFFER, BENEDET-
TO, LAVINE, ROBINSON, N. RIVERA, ORTIZ -- Multi-Sponsored by -- M. of
A. BOYLAND, DIAZ, FARRELL, HEASTIE, HOOPER, JOHN, McENENY, PEOPLES,
TITUS, WRIGHT -- read once and referred to the Committee on Ways and
Means
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 (qq) to read as follows:
(QQ) 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, 2010.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07770-01-9