Senate Bill S4977

2009-2010 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-S4977 (ACTIVE) - Details

See Assembly Version of this Bill:
A4713
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S120
2013-2014: S344
2015-2016: S264
2017-2018: S4886

2009-S4977 (ACTIVE) - 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.

2009-S4977 (ACTIVE) - Sponsor Memo

2009-S4977 (ACTIVE) - Bill Text download pdf 

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

                                  4977

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

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 (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

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