S T A T E O F N E W Y O R K
________________________________________________________________________
468
2009-2010 Regular Sessions
I N S E N A T E
(PREFILED)
January 7, 2009
___________
Introduced by Sen. KRUGER -- read twice and ordered printed, and when
printed to be committed to the Committee on Cities
AN ACT to amend the general city law, in relation to providing for the
granting of a deduction in personal income tax imposed by a city for
home security expenses
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The third undesignated paragraph of section 25-a of the
general city law is amended by adding a new subparagraph (d) to read as
follows:
(D) ANY SUCH LOCAL LAW MAY BE AMENDED TO PROVIDE THAT AN INDIVIDUAL
WHO IS OWNER OCCUPANT OF A ONE, TWO, THREE, FOUR OR FIVE FAMILY HOME
SHALL BE ENTITLED TO SUBTRACT FROM HIS OR HER FEDERAL ADJUSTED GROSS
INCOME THE EXPENSES OF PROVIDING SECURITY FOR HIS OR HER HOME INCLUDING
EXTERIOR LIGHTING, BURGLAR AND FIRE ALARMS AND SUCH OTHER SECURITY
EXPENSES AS SHALL BE ALLOWABLE PURSUANT TO THE PROVISIONS OF SUCH LOCAL
LAW.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03592-01-9