S T A T E O F N E W Y O R K
________________________________________________________________________
2573
2011-2012 Regular Sessions
I N S E N A T E
January 26, 2011
___________
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 on city personal income tax for home energy
conservation 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) SUCH LOCAL LAW MAY BE FURTHER AMENDED TO PROVIDE THAT AN INDIVID-
UAL WHO IS OWNER OCCUPANT OF A ONE, TWO, THREE OR FOUR FAMILY HOUSE
SHALL BE ENTITLED TO SUBTRACT FROM HIS FEDERAL ADJUSTED GROSS INCOME THE
EXPENSES OF PROVIDING ENERGY CONSERVATION IMPROVEMENTS FOR HIS HOME
INCLUDING WEATHER STRIPPING, STORM WINDOWS AND DOORS, MODERNIZATION OF
HEATING PLANTS AND SUCH OTHER HOME ENERGY CONSERVATION EXPENSES AS SHALL
BE DEEMED 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.
LBD06406-01-1