S T A T E O F N E W Y O R K
________________________________________________________________________
S. 5893--A A. 8643--A
2011-2012 Regular Sessions
S E N A T E - A S S E M B L Y
September 21, 2011
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IN SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Rules --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
IN ASSEMBLY -- Introduced by M. of A. TEDISCO, CROUCH, TOBACCO, GABRYS-
ZAK, McLAUGHLIN, N. RIVERA, CALHOUN, RA, TITONE, BUTLER -- Multi-Spon-
sored by -- M. of A. DUPREY -- read once and referred to the Committee
on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to establishing tax credits for
state and county sales tax paid by victims of tropical storms Irene
and Lee
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 (tt) to read as follows:
(TT) CREDIT FOR STATE SALES TAX PAID BY VICTIMS OF TROPICAL STORMS
IRENE AND LEE. (1) GENERAL. A TAXPAYER WHOSE RESIDENCE OR BUSINESS
INCURRED DAMAGE AS A RESULT OF TROPICAL STORM IRENE OF TWO THOUSAND
ELEVEN, TROPICAL STORM LEE OF TWO THOUSAND ELEVEN OR BOTH SUCH TROPICAL
STORMS SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE, TO BE COMPUTED AS PROVIDED IN PARAGRAPH TWO OF THIS SUBSECTION.
(2) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL BE EQUAL TO STATE
SALES TAX PAID FOR EXPENSES RELATED TO DAMAGE INCURRED AS A RESULT OF
FLOODING, HIGH WINDS, RAIN AND/OR MUDSLIDES CAUSED BY SUCH TROPICAL
STORMS. SUCH EXPENSES SHALL INCLUDE, BUT NOT BE LIMITED TO, EXPENSES FOR
MOVING AND STORAGE, AND FOR THE REPLACEMENT OF SUMP PUMPS, FURNACES,
REFRIGERATORS, WASHERS, DRYERS, DEHUMIDIFIERS, BOILERS, FURNITURE,
CONSTRUCTION MATERIALS, VEHICLES AND CLOTHING.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13461-03-1
S. 5893--A 2 A. 8643--A
(3) ELIGIBILITY. TO BE ELIGIBLE TO RECEIVE SUCH CREDIT, A TAXPAYER
SHALL RESIDE OR HAVE A BUSINESS WITHIN A COUNTY IN THIS STATE WHICH WAS
DECLARED A FEDERAL DISASTER AREA AND IS ELIGIBLE TO RECEIVE FEDERAL AID
OR ASSISTANCE AS A RESULT OF SUCH TROPICAL STORMS FROM THE FEDERAL EMER-
GENCY MANAGEMENT AGENCY.
(4) APPLICABILITY. CREDIT ALLOWED PURSUANT TO THIS SUBSECTION SHALL
APPLY TO PAYMENTS FOR SERVICES AND EXPENSES MADE DURING THE TWO THOUSAND
ELEVEN AND TWO THOUSAND TWELVE TAXABLE YEARS.
S 2. Section 210 of the tax law is amended by adding a new subdivision
44 to read as follows:
44. CREDIT FOR STATE SALES TAX PAID BY VICTIMS OF TROPICAL STORMS
IRENE AND LEE. (A) GENERAL. A TAXPAYER WHOSE BUSINESS INCURRED DAMAGE AS
A RESULT OF TROPICAL STORM IRENE OF TWO THOUSAND ELEVEN, TROPICAL STORM
LEE OF TWO THOUSAND ELEVEN OR BOTH SUCH TROPICAL STORMS SHALL BE ALLOWED
A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE, TO BE COMPUTED AS
PROVIDED IN PARAGRAPH (B) OF THIS SUBDIVISION.
(B) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL BE EQUAL TO STATE
SALES TAX PAID FOR EXPENSES RELATED TO DAMAGE INCURRED AS A RESULT OF
FLOODING, HIGH WINDS, RAIN AND/OR MUDSLIDES CAUSED BY SUCH TROPICAL
STORMS. SUCH EXPENSES SHALL INCLUDE, BUT NOT BE LIMITED TO, EXPENSES FOR
MOVING AND STORAGE, AND FOR THE REPLACEMENT OF SUMP PUMPS, FURNACES,
REFRIGERATORS, WASHERS, DRYERS, DEHUMIDIFIERS, BOILERS, FURNITURE,
CONSTRUCTION MATERIALS, VEHICLES AND CLOTHING.
(C) ELIGIBILITY. TO BE ELIGIBLE TO RECEIVE SUCH CREDIT, A TAXPAYER
SHALL HAVE A BUSINESS WITHIN A COUNTY IN THIS STATE WHICH WAS DECLARED A
FEDERAL DISASTER AREA AND IS ELIGIBLE TO RECEIVE FEDERAL AID OR ASSIST-
ANCE AS A RESULT OF SUCH TROPICAL STORMS FROM THE FEDERAL EMERGENCY
MANAGEMENT AGENCY.
(D) APPLICABILITY. CREDIT ALLOWED PURSUANT TO THIS SUBDIVISION SHALL
APPLY TO PAYMENTS FOR SERVICES AND EXPENSES MADE DURING THE TWO THOUSAND
ELEVEN AND TWO THOUSAND TWELVE TAXABLE YEARS.
S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxiii) to read as
follows:
(XXXIII) CREDIT FOR STATE SALES TAX AMOUNT OF CREDIT UNDER
PAID BY VICTIMS OF TROPICAL STORMS SUBDIVISION FORTY-FOUR
IRENE AND LEE UNDER SUBSECTION (TT) OF SECTION TWO HUNDRED
TEN
S 4. The tax law is amended by adding a new section 1207 to read as
follows:
S 1207. CREDIT FOR COUNTY SALES TAX PAID BY VICTIMS OF TROPICAL STORMS
IRENE AND LEE. ANY COUNTY IN THIS STATE WHICH WAS DECLARED A FEDERAL
DISASTER AREA AND IS ELIGIBLE TO RECEIVE FEDERAL AID OR ASSISTANCE AS A
RESULT OF TROPICAL STORM IRENE OF TWO THOUSAND ELEVEN, TROPICAL STORM
LEE OF TWO THOUSAND ELEVEN OR BOTH SUCH TROPICAL STORMS, OR ANY COUNTY
WHICH BORDERS SUCH A COUNTY, MAY, AFTER PUBLIC HEARING, ADOPT A LOCAL
LAW, ORDINANCE OR RESOLUTION TO PROVIDE A CREDIT AGAINST TAXES IMPOSED
BY ARTICLES NINE-A AND TWENTY-TWO OF THIS CHAPTER FOR COUNTY SALES TAX
PAID BY VICTIMS OF SUCH TROPICAL STORMS. SUCH CREDIT SHALL BE ALLOWED TO
TAXPAYERS IN THE SAME MANNER AS THE CREDIT FOR STATE SALES TAX PAID
ALLOWED PURSUANT TO SUBDIVISION (TT) OF SECTION SIX HUNDRED SIX AND
SUBDIVISION FORTY-FOUR OF SECTION TWO HUNDRED TEN OF THIS CHAPTER.
S 5. This act shall take effect immediately.